SaskEnergy First Quarter Report - June 30, 2018

SaskEnergy Incorporated First Quarter Report to see net realizable value adjustments on gas in storage offset the impact of fair value changes. The increasing market price environment in the three months ending June 30, 2018 had a favourable impact on financial results. Through much of 2017- 18, the Corporation was able to purchase lower priced natural gas and inject it into storage, reducing the average cost of gas in storage. The increase in natural gas market prices at June 30, 2018 improved the net realizable value by $12 million compared to the nd of March 2018. March 31, 2011

Revenue

Three months ended June 30

(millions)

2018

2017 Change

Delivery revenue

$

52 37

$

46 34

$

6 3 1

Transportation and storage revenue Customer capital contributions

3 2

2 2

Other revenue

-

$

94

$

84

$

10

Delivery Revenue

Weather

1,200

Delivery Revenue is driven by the number of customers and the amount of natural gas they consume. As residential and commercial customers consume natural gas primarily as heating fuel, weather is the factor that most affects delivery revenue. Delivery revenue was $52 million for the three months ending June 30, 2018, $6 million higher than the same period in 2017. Weather in April, 2018 was 39% colder than normal, contributing to the higher revenues. Rate increases effective November 1, 2017 also contributed to the year over year growth. The rate adjustment was a response to rising operating costs related to expanding natural gas infrastructure and continued focus on safety and integrity programs to maintain infrastructure and manage increasing regulatory requirements.

1,000

YTD 2018-19 - 3% colder than normal

YTD 2017-18 - 3% warmer than normal

800

600

400

200

-

Apr May Jun Jul

Aug Sep Oc t Nov Dec Jan Feb Mar

2018-19 Ac tu al

2017-18 Ac tu al

2018-19 Budget

Transportation and Storage Revenue

The Corporation generates transportation revenue by taking delivery of gas from customers at various receipt points in Saskatchewan and Alberta, and delivering natural gas to customers at various delivery points in the province. The transportation toll structure consists of a receipt service charge that customers pay when they put gas onto the pipeline transportation system, and a delivery service charge, which customers pay when they take delivery off of the pipeline transportation system. Gas delivered to the system by customers is considered to be part of the TransGas Energy Pool (a notional point where producers, marketers and end-users can match supplies to demand) until it is delivered to the end-use customer. For receipt and delivery services, the Corporation offers both firm and interruptible transportation. Under a firm service contract, the customer has a right to deliver or receive a specified quantity of gas on each day of the contract. With a firm contract, customers pay for the amount of capacity they have contracted for whether they use it or not. Under an interruptible contract, customers may deliver or receive gas only when there is available capacity on the system and pay receipt and delivery tolls when they deliver or receive gas. Transportation and storage revenue was $37 million for the three months ending June 30, 2018, $3 million higher than the same period in 2017. Industrial customer and power generation related load growth continues to increase demand for natural gas within the province and is driving higher transportation revenue. A rate increase effective May 1, 2018 also contributed to higher revenue and helped address increasing costs to continue providing high quality, safe and reliable service to customers.

Customer Capital Contributions

The Corporation receives capital contributions from customers to partially offset the cost of constructing facilities to connect them to the transmission and distribution systems. Generally, contributions related to transmission system projects tend to be larger but less frequent than contributions related to distribution system projects. The volume and magnitude of customer contribution revenue can vary significantly period-over-period as their receipt and recognition as revenue is primarily driven by customer activity. The contributions received, less potential refunds, are recognized as revenue once the related property, plant and equipment is available for use. The Corporation may refund a customer for some or all of the contributions they make depending on how much gas they consume or transport through the system. The amount of contributions expected to be

7

2018-19 FIRST QUARTER REPORT

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