SaskEnergy 2024-25 Annual Report

Notes to the Consolidated Financial Statements

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

2025

2024

$

8 $

(34)

6

Change in fair value through OCI

(1)

$

14 $

(35)

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 2025 2024

Asset Optimization

Asset Optimization

(millions)

Commodity

Total

Commodity

Total

NATURAL GAS SALES Realized sales

$

209 $

101 $

310 $

225 $

141 $

366

Change in fair value of natural gas derivative instruments

-

(1)

(1)

-

(5)

(5)

209

100

309

225

136

361

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

(164)

(81)

(245)

(183)

(129)

(312)

8

1

9

(32)

3

(29)

(156)

(80)

(236)

(215)

(126)

(341)

$

53 $

20 $

73 $

10 $

10 $

20

21. Delivery Revenue (millions)

2025

2024

$

144 $

Basic monthly charge

137 161

175

Delivery revenue

5

Other

6

$

324 $

304

82

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