SaskEnergy Second Quarter Report - September 30, 2022

Notes to the Consolidated Financial Statements (unaudited)

b.

Liquidity risk Liquidity risk is the risk that the Corporation is unable to meet its financial obligations as they become due. The Corporation has credit facilities available to refinance maturities in excess of anticipated operating cash flows.

The contractual maturities of the Corporation’s financial obligations, including interest payments and the impact of netting agreements, as at September 30, 2022 were as follows:

Contractual Maturities

Carrying Amount

Less Than

1 - 2

3 - 5

More Than

(millions)

1 Year

Years

Years

5 Years

Short-term debt

$

320

$

320

$

- - -

$

- - -

$

- - -

Trade and other payables

98 13

98 13 62

Dividends payable Long-term debt

1,648

162

254

2,339

Fair value of derivative instrument liabilities (net contract maturities)

25 74

(3)

23

74

13

Commitments

74

-

-

-

$

2,178

$

564

$

185

$

328

$

2,352

As at September 30, 2022, the Corporation’s borrowing capacity, together with relatively stable operating cash flows, provide sufficient liquidity to fund these contractual obligations. Interest rates used in calculating financial obligations are effective September 30, 2022. The Corporation has also posted a $34 million (March 31, 2022 - $19 million) letter of credit with ICE NGX as security for natural gas purchases and sales conducted by the Corporation on the ICE NGX natural gas exchange in Alberta. ICE NGX may draw upon the letter of credit if the Corporation fails to make timely payment for, or delivery of, natural gas as per the related contract. In addition to the above, the Corporation has posted a Parental Guarantee Agreement with Many Islands Pipe Lines (Canada) Limited (MIPL), one of its subsidiaries, in the amount of $200 million. Guaranteed funds are for any amounts that may be due by MIPL under the Canadian Energy Regulator Act. c. Credit risk Credit risk is the risk of financial loss if a customer or counterparty to a financial or derivative instrument fails to meet its contractual obligations. The Corporation is exposed to credit risk through cash, trade and other receivables, debt retirement funds and derivative instrument assets. Credit risk related to cash and debt retirement funds is minimized by dealing with institutions that have strong credit ratings and holding highly-rated financial securities. The Corporation extends credit to its customers in the normal course of business and is at risk of loss in the event of non-performance by counterparties on certain of the financial and derivative instruments. To reduce its credit risk, the Corporation has established policies and procedures to monitor and limit the amount of credit extended to its customers and counterparties and may require letters of credit and other forms of security.

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