CONSOLIDATED FINANCIAL STATEMENTS
42 Management’s Responsibility For Financial Statements 43 Management’s Report On Internal Control Over Financial Reporting 44 Independent Auditor’s Report 45 Consolidated Statement of Financial Position 46 Consolidated Statement of Comprehensive Income 47 Consolidated Statement of Changes in Equity 48 Consolidated Statement of Cash Flows
49 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 49 1. General information 49 2. Basis of preparation 50 3. Summary of significant accounting policies 56 4. Capital management 57 5. Trade and other receivables 58 6. Natural gas in storage held for resale 58 7. Debt retirement funds 58 8. Financial and derivative instruments 60 9. Financial risk management 63 10. Intangible assets 64 11. Property, plant and equipment 65 12. Trade and other payables
65 13. Long-term debt 66 14. Deferred revenue 67 15. Provisions
67 16. Commitments and contingencies 67 17. Unrealized market value adjustments 68 18. Natural gas sales and purchases
68 19. Saskatchewan taxes 68 20. Net finance expenses 69 21. Other losses 69 22. Related party transactions 70 23. Comparative figures
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2016-17 ANNUAL REPORT SASKENERGY
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