N-2 Exhibits

Report - NSPI Accounting Policy and Procedures Manual - Policy 6960 6/11/2010

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This document is an exhibit filed in a Nova Scotia Energy Board regulatory matter. It contains information regarding NSPI's accounting policies and procedures, including its response to directives from the Nova Scotia Utility and Review Board, the transition from Canadian GAAP to IFRS, the adoption of US GAAP, and amendments to accounting policies related to the Fuel Adjustment Mechanism and hedge accounting.

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Filed in: M03154 — P-111.6 - Nova Scotia Power Inc. - Approval of NSPI's Amended Accounting Policy and Procedures Manual. (US GAAP)Conversion to US Generally Accepted Accounting Principles for financial reporting purposes.

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