SaskEnergy Third Quarter Report - December 31, 2022

SaskEnergy Third Quarter Financial Report - December 31, 2022


Quarterly Cover Page
1

2022-23 Q3 MDA - 01-30-2023
3

Commodity Margin
7

Commodity Fair Value Adjustments
8

Asset Optimization Margin
8

Revaluation of Natural Gas in Storage
9

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
11

LIQUIDITY AND CAPITAL RESOURCES
11

Investing Activities
12

Financing Activities
12

CAPITAL ADDITIONS
12

OUTLOOK
14

Q3 2022-23 FS & Notes 02-01-2023
16

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
16

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
19

1. GENERAL INFORMATION
21

2. BASIS OF PREPARATION
21

a. Statement of compliance
21

b. Basis of measurement
21

c. Functional and presentation currency
21

4. NATURAL GAS IN STORAGE HELD FOR RESALE
22

5. FINANCIAL AND DERIVATIVE INSTRUMENTS
23

6. FINANCIAL RISK MANAGEMENT
24

a. Natural gas price risk
24

b. Liquidity risk
25

c. Credit risk
25

7. ASSETS HELD FOR SALE
26

9. LEASE LIABILITY
28

10. LONG-TERM DEBT
28

11. COMMITMENTS AND CONTINGENCIES
29

a. Commitments
29

b. Contingencies
29

12. UNREALIZED MARKET VALUE ADJUSTMENTS
29

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