SaskEnergy Third Quarter Report - December 31, 2023

Condensed Consolidated Financial Statements (unaudited)

1 5 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1 6 CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 1 8 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 1 9 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

20 GENERAL INFORMATION 20 BASIS OF PREPARATION 2 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2 1 NATURAL GAS IN STORAGE HELD FOR RESALE 2 2 FINANCIAL AND DERIVATIVE INSTRUMENTS 2 3 FINANCIAL RISK MANAGEMENT 2 5 ASSETS HELD FOR SALE 2 6 PROPERTY, PLANT AND EQUIPMENT

2 6 LEASE LIABILITY 2 7 LONG-TERM DEBT 2 7 COMMITMENTS AND CONTINGENCIES 2 8 UNREALIZED MARKET VALUE ADJUSTMENTS 2 8 NATURAL GAS SALES AND PURCHASES 2 9 DELIVERY REVENUE 2 9 TRANSPORTATION AND STORAGE REVENUE 30 N ET FINANCE EXPENSES

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