2025-26 SaskEnergy Annual Report

Notes to the Consolidated Financial Statements

79

18. Commitments As at March 31, 2026, the Corporation had $94 million (2025 - $170 million) of outstanding contractual commitments for the procurement of goods and services in the future. The Corporation entered into commodity contracts for the physical purchase of natural gas that qualify as own-use contracts. As at March 31, 2026, own-use natural gas derivative instruments had the following notional values and maturities: (millions) 2027 2028 2029 2030 2031 Thereafter OWN-USE PHYSICAL NATURAL GAS CONTRACTS Notional value $ 94 $ 96 $ 118 $ 97 $ 67 $ 180

Notional value - estimated undiscounted cash outflow

19. Unrealized Market Value Adjustments (millions) Change in fair value of natural gas derivative instruments

2026

2025

$

(12) $

8 6

(3)

Change in fair value through OCI

$

(15) $

14

Unrealized market value adjustments represent the net income impact of measuring certain financial and derivative instruments at fair value subsequent to initial recognition (Note 7), and measuring natural gas in storage at the lower of weighted average cost and net realizable value. These adjustments represent the change in the carrying amount of the related item during the period and are dependent on the market prices and expected delivery dates at the end of the reporting period. Unrealized market value adjustments through OCI represent the income impact of measuring debt retirement funds at fair value subsequent to initial recognition. The adjustment represents the change in the carrying amount of debt retirement funds during the period and is dependent on the market prices of the financial instruments held in the debt retirement funds at the end of the reporting period. 20. Natural Gas Sales and Purchases 2026 2025

Asset Optimization

Asset Optimization

(millions)

Commodity

Total

Commodity

Total

NATURAL GAS SALES Realized sales

$

200 $

138 $

338 $

209 $

101 $

310

Change in fair value of natural gas derivative instruments

-

3

3

-

(1)

(1)

200

141

341

209

100

309

NATURAL GAS PURCHASES Realized purchases (net of change in inventory) Change in fair value of natural gas derivative instruments

(155)

(104)

(259)

(164)

(81)

(245)

(13)

(2)

(15)

8

1

9

(168)

(106)

(274)

(156)

(80)

(236)

$

32 $

35 $

67 $

53 $

20 $

73

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