SaskEnergy Second Quarter Report - September 30, 2024

2014 SaskEnergy Annual Report


Cover
1

Table of Contents
2

Financial and Operating Highlights
3

Operating Environment
4

Saskatchewan Nature Gas Prices
5

Commodity Margin
7

Commodity Fair Value Adjustments
8

Asset Optimization Margin
8

Revenue
9

Delivery revenue, transportation and storage revenue, and customer capital contributions, as reported in the condensed consolidated financial statements, were as follows:
9

Transportation and Storage Revenue
9

Customer Capital Contributions
10

Other Expenses
10

Operating and Maintenance
10

Capital Additions
12

Outlook
13

Consolidated Financial Statements
15

Condensed Consolidated Statement of Financial Position
15

Condensed Consolidated Statement of Comprehensive Loss
16

Condensed Consolidated Statement of Comprehensive Loss
17

Condensed Consolidated Statement of Changes in Equity
18

1. General Information
20

2. Basis of Preparation
20

a. Statement of compliance
20

b. Basis of measurement
20

c. Functional and presentation currency
21

d. Use of estimates and judgments
21

4. Natural Gas in Storage Held for Resale
21

The revaluation to net realizable value of natural gas in storage at the end of September 30, 2024 was $nil (March 31, 2024 - $nil). As at September 30, 2024, the Corporation expects that the total inventory value of $45 million co...
21

5. Financial and Derivative Instruments
22

6. Financial Risk Management
23

a. Natural gas price risk
23

b. Liquidity risk
24

c. Credit risk
24

7. Property, Plant and Equipment
26

8. Lease Liability
26

9. Long-Term Debt
27

10. Commitments and Contingencies
27

a. Commitments
27

b. Contingencies
28

11. Unrealized Market Value Adjustments
28

Unrealized market value adjustments represent the net income impact of measuring certain financial and derivative instruments at fair value subsequent to initial recognition (Note 5) and measuring natural gas in storage at the lower of weighted averag...
28

12. Natural Gas Sales and Purchases
29

13. Delivery Revenue
30

14. Transportation and Storage Revenue
30

15. Net Finance Expenses
30

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