SaskEnergy First Quarter Report - June 30, 2026

Notes to the Consolidated Financial Statements (unaudited)

The carrying amount of financial and derivative assets represents the maximum credit exposure as follows:

As at June 30, 2026

As at March 31, 2026

(millions)

Cash and cash equivalents Trade and other receivables

$

11

$

1

112 186

167 173

Debt retirement funds

Fair value of derivative instrument assets

2

3

$

311

$

344

At June 30, 2026, the exposure to credit risk for trade receivables by type of customer was as follows:

As at June 30, 2026

As at March 31, 2026

(millions)

Distribution customers

$

40 43

$

95 40

Transmission and storage customers

Asset optimization customers

3

3

Other customers

26

29

Trade and other receivables

$

112

$

167

22

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