2020-21 SaskEnergy Annual Report

Notes to the Consolidated Financial Statements

Consolidated Financial Statements

44 MANAGEMENT’S RESPONSIBILITY FOR FINANCIAL STATEMENTS 45 MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING 46 INDEPENDENT AUDITOR’S REPORT

48 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 49 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 50 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 51 CONSOLIDATED STATEMENT OF CASH FLOWS

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

72 73 73 74 74 76 76 77 77 77 78 78 78 78

52 52 53 62 63 64 65 65 67 69 70 71 72

GENERAL INFORMATION BASIS OF PREPARATION SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CAPITAL MANAGEMENT TRADE AND OTHER RECEIVABLES NATURAL GAS IN STORAGE HELD FOR RESALE DEBT RETIREMENT FUNDS FINANCIAL AND DERIVATIVE INSTRUMENTS FINANCIAL RISK MANAGEMENT

TRADE AND OTHER PAYABLES UNEARNED CUSTOMER CAPITAL CONTRIBUTIONS AND GOVERNMENT GRANTS LEASE LIABILITY PROVISIONS LONG-TERM DEBT COMMITMENTS AND CONTINGENCIES UNREALIZED MARKET VALUE ADJUSTMENTS NATURAL GAS SALES AND PURCHASES DELIVERY REVENUE TRANSPORTATION AND STORAGE REVENUE

ASSETS HELD FOR SALE RIGHT-OF-USE-ASSETS INTANGIBLE ASSETS PROPERTY, PLANT AND EQUIPMENT

SASKATCHEWAN TAXES NET FINANCE EXPENSES OTHER LOSSES RELATED PARTY TRANSACTIONS

p.43

p.43

Made with FlippingBook Ebook Creator