Topic/Matter Intersection

Topic:"Corporate Adjustments" in M12451

Matter: Nova Scotia Power Inc. - 2026 General Rate Application (GRA)
126 passages 22 documents

Corporate Adjustments across all matters →

N-1Letters of Comment - Redacted 1 passage
\ \ EXTERNAL EMAIL / COURRIEL EXTERNE \ \ p. pp. 10-17
\ \ EXTERNAL EMAIL / COURRIEL EXTERNE \ \ Exercise caution when opening attachments or clicking on links / Faites preuve de prudence si vous ouvrez une pièce jointe ou cliquez sur un lien Answer: Me...you...every NSPI customer...certainly...

AI summary The email criticizes Nova Scotia Power (NSPI) for mismanagement, corporate welfare, and legal violations, including failure to comply with federal laws and ineffective regulation by the NSEB. It highlights the CEO's lack of accountability and the broader systemic failures in governance and regulation.

N-62026-2027 GRA Appendix 7A-E - Redacted 8 passages
OM&G Costs by Group p. p. 5
and stakeholders. As noted above, there has been a reorganization of some functionality between operating groups since the time of filing the 2023-2024 GRA. Please see Appendix 7B for further detail. - The Environmental Services & Policy g...

AI summary This section outlines the reorganization of NS Power's operating groups and details the responsibilities of specific groups, including Environmental Services & Policy and Corporate Groups. It also explains Corporate Adjustments and Pension Expense, which are not assigned to specific business units. Appendix 7A provides a breakdown of OM&G costs by group.

1.8 Corporate Groups p. p. 27
1.8 Corporate Groups Corporate Group OM&G expense has increased from $95.9 million in the restated 2024 GRA Compliance Budget to $107.6 million in 2024 actuals. The primary drivers of the increased expense in Corporate Groups are increases...

AI summary Corporate Group OM&G expenses increased from $95.9 million in the restated 2024 GRA Compliance Budget to $107.6 million in 2024 actuals, driven by increases in Information Technology, Procurement and Security, and Regulatory Affairs, partially offset by a decrease in the Corporate Secretary and General Counsel group.

1.8.6 Facilities, Procurement and Security p. p. 30
1.8.6 Facilities, Procurement and Security Facilities, Procurement and Security OM&G expense was $17.1 million in 2024, an increase of $4.0 million from the restated 2024 GRA Compliance forecast of $13.1 million. This is primarily related...

AI summary The Facilities, Procurement and Security OM&G expense increased in 2024 due to inventory cost adjustments and higher facility maintenance costs. NS Power has discontinued assigning inventory interest expenses to the Procurement department, which will reduce 2025 expenses but increase Corporate Adjustments. Forecasted expenses are expected to rise slightly in 2026 and 2027 due to staffing and inflation.

Corporate Adjustments p. p. 30
Corporate Adjustments As noted above, Corporate Adjustments are credits and expenses that are not assigned to a specific business unit or functional area. These mainly include administrative overhead allocated to capital and certain payrol...

AI summary Corporate Adjustments include administrative overhead and payroll costs not tied to specific business units. Recoveries increased from $46.4 million in 2024 to $56.5 million, driven by higher administrative overheads, capital investment, and interest expenses. Further increases are projected for 2025 to 2027 due to changes in capital investment, staffing, and compensation expenses.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 7B Page 1 of 2 p. p. 30
REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA Direct Evidence Appendix 7B Page 1 of 2 2024 Compliance 2024 Compliance Restated Customer Solutions _ 4,95 53 4,953 TOTAL CUSTOMER EXPERIENCE AND INNOVATION 25,991 1,139 1,485 1,954...

AI summary The document presents a compliance table related to the 2026-2027 GRA, showing financial figures for customer solutions, total customer experience and innovation, corporate adjustments, pension, and total regulated operating costs, with values for 2024 compliance and restated figures.

Redacted p. p. 30
Redacted 2026 Forecast 2026 Forecast 202/ Forecast > Contracts increased due to operating costs forecast in Contracts rather than Corporate Support Allocations. 301 > Corporate Support Allocations decreased due to operating costs forecaste...

AI summary The text discusses changes in contracts and corporate support allocations, noting that contracts increased due to operating costs being forecasted in contracts rather than corporate support allocations, while corporate support allocations decreased for the same reason. Other variations are also mentioned.

(in Thousands of $) p. p. 30
(in Thousands of $) 530050 Regular Labour 530200 Overtime Labour 530250 Sales Comm.Salaries 530300 Term Labour 530350 Loaned Op.Labour 530360 Borrowed Operating Labour 530400 Loaned Cap. Labour 530550 Labour Clearing Total Labour 530900 Of...

AI summary The text presents financial data related to labour, consulting, and shared services allocations, with notes on changes in staffing, planned engagements, and adjustments in corporate allocations. Labour costs increased due to changes in staff complement, while consulting costs rose due to planned communications engagements. Shared services allocations decreased due to unregulated amounts deducted in corporate adjustments.

REDACTED 2026-2027 GRA Direct Evidence Appendix 7E Page 2 of 3 REDACTED (CONFIDENTIAL INFORMATION REMOVED) p. p. 30
REDACTED 2026-2027 GRA Direct Evidence Appendix 7E Page 2 of 3 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Section 3 of the Nova Scotia Power Incorporated Regulations (Regulations) provides the following with respect to the compensation of...

AI summary Section 3 of the Nova Scotia Power Incorporated Regulations outlines the maximum remuneration that can be recovered from rates for NS Power executives, including salary and additional benefits. The compensation is based on a pay plan with specific compa-ratio limits for the CEO and other executives.

N-92026-2027 GRA Appendix 12 A-C - Cost of Service Study Process - Redacted 2 passages
COSS IG DR-10 Attachment 1 Page 5 of 6 p. p. 99
4,232 $13,975,949 $12,977,667 $11,979,385 $10,981,103 $9,982,821 $8,984,539 $7,986,257 $6,987,975 $5,989,693 Interest $1,188,355 $1,138,840 $1,089,325 $1,039,811 $990,296 $940,781 $891,266 $841,751 $792,237 $742,722 $693,207 $643,692 $594,...

AI summary The text presents a series of numerical figures related to financial data, including interest, principal, equity balances, returns, and taxes. It outlines financial performance metrics over time, likely from a regulatory proceeding related to utility or corporate financial reporting.

COSS SBA DR-6 Attachment 1 Page 21 of 24 p. p. 26
COSS SBA DR-6 Attachment 1 Page 21 of 24 036 TECHNICAL SERVICES 037 TALENT ACQUISITION 038 GENERATION ASSET MANAGEMENT 039 GENERATION SERVICES 040 OFFICE OF THE CEO 044 CORPORATE AFFAIRS 045 ENTERPRISE RISK MANAGEMENT 046 METER READING 047...

AI summary The text lists various departments and functions within an organization, including technical services, talent acquisition, generation asset management, and regulatory affairs, as part of a regulatory proceeding document. It also references a partially confidential appendix from a 2026-2027 GRA Direct Evidence document.

N-122026-2027 GRA FO 01-15 - Redacted 5 passages
2026 - 2027 Financial Outlook
2026 - 2027 Financial Outlook 1 (1) (2) (3) (4) (5) (6) (7) 2 Compliance Business Plan Present Rates Present Rates Proposed Rates Proposed Rates - ($ millions) 2024 Actual 2024 2025 2026 2027 2026 2027 3 4 Power Production $98.7 $104.5 $10...

AI summary The 2026-2027 financial outlook presents detailed expense projections for various departments and operations, including power production, enterprise asset management, environment, energy delivery, and corporate expenses. The table shows expected costs for the years 2026 and 2027, along with actual figures from 2024 and 2025.

29 30
29 30 Compliance 30 Constant Dollars- 2024 Base Year ($M) 2024 202 4 Actual 2025BP 2026F 2027F 31 Power Production $98.7 $ 104.5 $ 105.2 $ 106.2 32 Enterpise Asset Management & Project Implementation $9.7 8.5 9.6 9.7 33 Environment $2.8 3....

AI summary The document presents financial data in constant and current dollars for various operational categories, including Power Production, Enterprise Asset Management, Environment, Energy Delivery, and Corporate Adjustments, across multiple years from 2024 to 2027.

53
53 54 Constant Dollars 2024 202 4 Actual 2025BP 2026F 2027F 55 Power Production $ 8.8 $ 9.2 $ 9.2 $ 9.4 56 Enterpise Asset Management & Project Implementation 0.9 8.0 0.8 0.9 57 Environment 0.2 0.3 0.3 0.3 58 Energy Delivery (Formerly Cust...

AI summary The table presents financial data for various operational and corporate categories from 2024 to 2027, including power production, asset management, environment, energy delivery, customer experience, and corporate adjustments. It includes figures in constant dollars and highlights changes over time.

65 OM&G/Customer
65 OM&G/Customer Co mpliance 66 Current Dollars 2024 202 24 Actual 2025BP 2026F 2027F 67 Power Production $ 181.1 $ 189.0 $ 193.1 $ 196.7 68 Enterpise Asset Management & Project Implementation 17.8 15.4 17.6 18.0 69 Environment 5.1 5.6 5.4...

AI summary The table provides a financial overview of various operational and management costs under the OM&G/Customer category for different years, including power production, enterprise asset management, environment, energy delivery, customer experience, and corporate adjustments.

77
77 • Jilipilalice 3 Constant Dollars 2024 202 4 Actual 2025BP 2026F 2027F 9 Power Production $ 181.1 $ 189.0 $ 185.3 $ 185.0 ) Enterpise Asset Management & Project Implementation 17.8 15.4 1 16.9 16.9 1 Environment 5.1 5.6 1 5.2 5.1 2 Ener...

AI summary This table presents financial and operational data for various departments and activities, including power production, enterprise asset management, environment, energy delivery, customer experience, and corporate adjustments, along with total system requirements and average number of customers over several years.

N-142026-2027 GRA OP 01-15 - Redacted 34 passages
Section 188 p. p. 33
On August 5, 2024, Emera announced an agreement to sell NMGC. As a result of the pending sale, NMGC's assets and liabilities were classified as held for sale beginning in Q3 2024. In July 2025, the procedural schedule for the NMPRC regulat...

AI summary Emera announced the sale of NMGC in August 2024, leading to its assets and liabilities being classified as held for sale from Q3 2024. The NMPRC regulatory process procedural schedule was revised in July 2025, rescheduling the public hearing to early November 2025. The transaction is expected to close in early 2026.

Preamble p. pp. 16-176
(2) Series A; $0.2728/share, Series B; $0.8650/share, Series C; $0.8043/share, Series E; $0.5625/share, Series F; $0.5253/share; Series H; $0.7905/share; Series J; $0.5313/share and Series L; $0.5750/share

AI summary The text lists various share series with their respective prices, likely related to financial instruments or corporate adjustments in a regulatory proceeding.

15. RELATED PARTY TRANSACTIONS p. p. 33
15. RELATED PARTY TRANSACTIONS In the ordinary course of business, Emera provides energy and other services and enters into transactions with its subsidiaries, associates and other related companies on terms similar to those offered to non...

AI summary Emera engages in intercompany transactions with subsidiaries and related parties, including energy and service agreements. Key transactions include Maritime Link assessments, natural gas transportation capacity purchases, and asset sales. These transactions are reported in financial statements and are eliminated on consolidation, with exceptions for net profit between regulated and non-regulated entities.

Regulated Operating, Maintenance and General p. p. 33
Regulated Operating, Maintenance and General For the Three months ended Six months ended millions of Canadian dollars June 30 June 30 Actual Test Year Prior Year Actual Test Year Prior Year (1) 2025 (2) 2024 2024 (1) 2025 (1) 2024 2024 Pow...

AI summary The document presents financial data for Regulated Operating, Maintenance, and General expenses for the three and six months ended June 30, 2025, comparing actual figures with test year and prior year figures. It highlights the impact of cybersecurity incidents on financial reporting and forecast adjustments.

Presentation of Results – Corporate Support Metrics\ p. pp. 124-126
Presentation of Results – Corporate Support Metrics\ Pages presenting corporate support metrics (i.e., Finance & Accounting, HR, and Supply Chain) will resemble the figure below. - ◼ Top left chart: NSPI's results relative to the benchmark...

AI summary This section presents corporate support metrics for NSPI, including comparisons to peer groups, trends from 2019 to 2023, and observations based on benchmarking results. The data includes financial and accounting metrics, as well as contextual discussions.

Track Record of Strong Governance p. p. 77
Track Record of Strong Governance 50% of executive officers at Emera Inc. are women – 39% across Emera 94% shareholder support in 2023 say on pay 42% of Emera's Board of Directors are women, including the Chair 4 Note: All data as at Decem...

AI summary The document highlights Emera Inc.'s strong governance track record, noting that 50% of its executive officers are women, 94% shareholder support for say on pay in 2023, and 42% of its Board of Directors are women, including the Chair, as of August 31, 2024.

Ms. Loewen's deep financial and governance expertise are valuable assets for the Emera Board. p. p. 169
Ms. Loewen's deep financial and governance expertise are valuable assets for the Emera Board. 2024 Board and Committee membership Attendance Total • Board 9 of 9 100% • Audit Committee 5 of 5 100% • Health, Safety and Environment Committee...

AI summary The text discusses Ms. Loewen's financial and governance expertise, her attendance on various boards and committees in 2024, her total compensation, and the DSUs awarded and held. It also outlines the share ownership guideline for Emera directors.

2. Corporate Governance p. p. 176
2. Corporate Governance Emera is committed to strong corporate governance. We review our approach to corporate governance annually and monitor best practices to help ensure we are continually enhancing our practices to create and preserve...

AI summary Emera is committed to strong corporate governance, reviewing its approach annually and monitoring best practices to enhance practices and create long-term shareholder value.

Highlights of Emera's Corporate Governance Practices p. p. 176
Highlights of Emera's Corporate Governance Practices Director Independence. All Emera Directors are independent from management, except Emera's President and CEO. Board and Committee Leadership. The Charter of the Chair of the Board and po...

AI summary The document outlines Emera's corporate governance practices, emphasizing director independence, board structure, risk management, shareholder engagement, and ongoing director education. It highlights the separation of the CEO and board chair roles, the rigorous risk management process, and the share ownership requirements for directors.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA OP-13 Attachment 1 Page 39 of 115 p. p. 176
REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027 GRA OP-13 Attachment 1 Page 39 of 115 As the parent company, Emera provides certain corporate-wide services to its operating companies. These include safety, environment, compliance, in...

AI summary Emera, as the parent company, provides corporate-wide services to its operating companies, including safety, environment, compliance, and treasury services. These services are governed by enterprise-wide policies that may be adopted by operating company Boards or considered through consultation with the operating company.

Director and Chair Independence p. p. 182
Director and Chair Independence Ms. Sheriff, the Chair of the Board, is an independent Director. The Articles of Association of the Company ("Articles") require that the Chair of the Board and the President and CEO be separate individuals....

AI summary The document outlines the independence of the Chair of the Board, Ms. Sheriff, and the structure of director compensation and governance at Emera. It notes that the Chair must be separate from the CEO and that all directors are independent except for Mr. Balfour, who is the CEO. The document also details the compensation structure for directors and the transition of the Chair role from Ms. Sheppard to Ms. Sheriff.

PRESIDENT AND CHIEF EXECUTIVE OFFICER p. p. 182
PRESIDENT AND CHIEF EXECUTIVE OFFICER The President and CEO is responsible for leadership of the Company and its employees. They are responsible for defining, communicating and implementing the direction, goals and core values of the Compa...

AI summary The President and CEO of the company is responsible for leadership, strategic direction, and financial performance. Their employment contract is reviewed by the Chair of the Board and the MRCC, and approved by the Board of Directors. The MRCC supports the Board in CEO succession planning.

2023 ASSESSMENT p. p. 186
2023 ASSESSMENT The 2023 assessment found that Directors believed the Board continued to maintain high standards of corporate governance and exercised the right level of oversight. It also determined that Directors view the Company as havi...

AI summary The 2023 assessment confirmed the Board's high standards of corporate governance and effective oversight. Key themes included strategic goals, leadership development, risk management, and safety. The NCGC assisted the Board Chair in reviewing progress on 2024 priorities related to the Company's strategy and organizational structure.

2024 ASSESSMENT FINDINGS p. p. 186
2024 ASSESSMENT FINDINGS The principal themes that came out of the 2025 Board and Director Performance Assessment related to strategy, executive leadership and succession planning, and Board effectiveness. The Directors believe the Company...

AI summary The 2024 assessment of the Board and Director performance highlighted themes such as strategy, executive leadership, and board effectiveness. Directors noted that the company's strategic actions in 2024 improved financial and credit metrics and emphasized the importance of strong governance. There is a desire to streamline board processes and materials to enhance effectiveness.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) p. p. 189
REDACTED (CONFIDENTIAL INFORMATION REMOVED) Each year, the Board dedicates at least one meeting entirely to corporate strategy. In 2024, the Board's dedicated strategy session focused on assessment of the trends and developments in the ind...

AI summary The Board annually dedicates a meeting to corporate strategy, with the 2024 session focusing on industry trends, growth opportunities, strategic initiatives, AI integration, financial forecasting, and long-term scenarios.

Related Party Transactions p. p. 194
Related Party Transactions Transactions between Emera and related parties are monitored in several ways to determine that such transactions comply with applicable laws, regulatory rules and the Code. In particular: - The Audit Committee ov...

AI summary The document outlines how Emera monitors and manages related party transactions to ensure compliance with laws and regulatory rules. Oversight is provided by the Audit Committee and the NCGC, which review disclosures, conflicts of interest, and adherence to the Code. The Code also sets limits on ownership and roles for directors, officers, and employees in related entities.

ROLE OF THE MRCC p. p. 194
ROLE OF THE MRCC The MRCC reviews overall compensation, including salary and benefits policies, and recommends such policies to the Board of Directors for approval. The MRCC supports the Chair of the Board in conducting a review of corpora...

AI summary The MRCC is responsible for reviewing and recommending executive compensation policies, ensuring they align with corporate goals and mitigate risks. It also oversees succession planning, executive appointments, and health and wellbeing policies. The committee ensures that compensation structures do not encourage inappropriate risk-taking and align with long-term value and company strategy.

Nominating and Corporate Governance Committee ("NCGC") p. p. 194
Nominating and Corporate Governance Committee ("NCGC") Jochen E. Tilk (Committee Chair) (1) James V. Bertram Henry E. Demone B. Lynn Loewen - Committee Members are 100% independent - The Committee met in camera without management at every...

AI summary The Nominating and Corporate Governance Committee (NCGC) is composed of 100% independent members. The Committee met in camera without management present at every meeting in 2024.

ROLE OF THE NCGC p. p. 194
ROLE OF THE NCGC The NCGC assists the Board with a variety of matters relating to corporate governance. One of its primary duties is to provide the Company with a list of nominees for election as Directors to be included in the Company's M...

AI summary The NCGC supports the Board in corporate governance matters, including director nominations, succession planning, governance practices, and compensation recommendations. It ensures compliance with governance best practices and oversees the evaluation of the Board and its members.

ACTIVITIES OF THE NCGC IN 2024 p. p. 194
ACTIVITIES OF THE NCGC IN 2024 The NCGC met three (3) times in 2024. In accordance with its mandate as set out in the NCGC Charter, the NCGC performed the following key functions in 2024: - 1. Oversaw the recruitment process that led to th...

AI summary The NCGC met three times in 2024 and performed various governance functions, including overseeing the recruitment of a new Board member, reviewing compensation and governance policies, and recommending amendments to several corporate governance documents.

2.8 Director Compensation p. p. 194
2.8 Director Compensation The Board of Directors determines the compensation for the Company's Directors on the recommendation of the NCGC. The compensation of Directors is designed to: - Recognize the substantial time commitments required...

AI summary The Board of Directors sets director compensation based on recommendations from the NCGC, with the goal of recognizing time commitments, attracting skilled individuals, aligning with shareholder interests, and ensuring independence from management.

Annual Retainers for Directors in 2024 (1) Cash amount ($) DSUs ($) Total ($) p. p. 194
Annual Retainers for Directors in 2024 (1) Cash amount ($) DSUs ($) Total ($) Chair's retainer 237,500 237,500 475,000 Director's retainer 115,000 160,000 275,000 Audit Committee Chair's retainer 27,500 N/A 27,500 Audit Committee member's...

AI summary The document outlines the annual retainers for directors and committee members in 2024, including cash amounts, DSUs, and total compensation. It also mentions the establishment of a new Safety and Risk Committee effective February 21, 2025.

Annual Review p. p. 194
Annual Review The NCGC annually reviews the compensation of Directors to help ensure it is appropriate. The last review was completed in 2024 with changes made effective January 1, 2024. The NCGC reviews the compensation practices of publi...

AI summary The NCGC annually reviews the compensation of Directors to ensure it is appropriate. The last review was completed in 2024, with changes effective January 1, 2024. The NCGC uses the 50th percentile as a target for Director compensation and aligns it with the median of its peer group, which includes both Canadian and U.S. companies.

3.1 Message from the Management Resources and Compensation Committee to Our Shareholders p. p. 194
3.1 Message from the Management Resources and Compensation Committee to Our Shareholders Dear Shareholder. In 2024, the Emera team made significant progress in advancing the corporate strategy through the execution of key transactions, inc...

AI summary The Management Resources and Compensation Committee (MRCC) outlines Emera's executive compensation strategy, emphasizing alignment with performance, share price, and corporate objectives. The MRCC oversees compensation programs and ensures compliance with governance principles and regulations.

2026-2027 GRA OP-13 Attachment 1 Page 76 of 115 REDACTED (CONFIDENTIAL INFORMATION REMOVED) p. p. 16
2026-2027 GRA OP-13 Attachment 1 Page 76 of 115 REDACTED (CONFIDENTIAL INFORMATION REMOVED) Notice of Annual Meeting of Common Shareholders and Management Information Circular Monitor the ratio of the Company's CEOs' total compensation to...

AI summary The document outlines governance and compensation policies for a company, including monitoring CEO compensation ratios, disclosing executive pay history, risk assessments, independent compensation advisors, performance-based incentives, shareholder voting on pay, and clawback policies for misreported financial results.

Risk Management and Compensation p. p. 16
Risk Management and Compensation As part of the Board and MRCC's oversight responsibilities for the design and administration of Emera's executive compensation programs, the MRCC identifies and discusses design features or processes that m...

AI summary The MRCC oversees the design and administration of Emera's executive compensation programs, ensuring that features or processes do not create conflicts of interest or encourage unnecessary risk-taking by senior executives.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027, GRA OP-13 Attachment 1 Page 77 of 115 p. p. 16
REDACTED (CONFIDENTIAL INFORMATION REMOVED) 2026-2027, GRA OP-13 Attachment 1 Page 77 of 115 The MRCC also regularly monitors industry trends with respect to risk management and conducts an annual risk assessment in consultation with an ex...

AI summary Emera's executive compensation programs are designed to align with shareholder and stakeholder interests, comply with regulatory requirements, and incorporate sound risk management principles. The MRCC works with external advisors to ensure that compensation practices are balanced and mitigate risks through measures such as performance-based incentives, share ownership requirements, and clawback policies.

The MRCC: p. p. 16
The MRCC: - Annually reviews the advisor's performance and fees. - With input from Company management and the advisor, annually, or as needed, determines the specific work the advisor is to undertake and the fees associated with this work....

AI summary The MRCC is responsible for reviewing and approving the work and fees of its compensation advisor, ensuring independence and proper oversight. In 2024, the MRCC also engaged Mercer and TELUS Health to assist with executive compensation matters, though final decisions remain with the MRCC and the Board.

Energy & Utility Industry p. p. 22
Energy & Utility Industry Alliant Energy Corp. Ameren Corp. Atmos Energy Corp. Avangrid Inc. Black Hills Corporation CenterPoint Energy, Inc. CMS Energy Corp. DTE Energy Company Evergy, Inc. Eversource Energy NiSource Inc. OGE Energy Corp....

AI summary The document lists several US-based energy companies and explains that Emera's compensation benchmarking considers both Canadian and US comparator groups, taking into account the company's significant US operations and the impact of currency fluctuations on executive pay.

SHORT-TERM INCENTIVE PLAN p. p. 23
SHORT-TERM INCENTIVE PLAN The compensation awarded under the STIP links a portion of an executive's compensation to the achievement of predetermined levels of performance in support of corporate and business unit objectives. These objectiv...

AI summary The Short-Term Incentive Plan (STIP) ties a portion of executive compensation to the achievement of corporate and business unit objectives, with payouts based on performance metrics. Scorecards, approved by the Board of Directors on the recommendation of the Management Resources and Compensation Committee, set performance levels and payouts ranging from 0 to 200% of target.

Target Measures p. p. 27
Target Measures - Ensure external postings have qualified shortlists including at least one person from an underrepresented group, 75% of the time. - Achieve phishing "test click rate" results of 4.5% or lower at the end of the year (after...

AI summary The document outlines target and stretch measures related to diversity in hiring, phishing test click rates, and employee participation in change management initiatives. It also discusses the financial targets linked to per share outcomes and the adjustments made to compensation figures for incentive purposes.

The table below identifies how much of the short-term incentive for 2024 that each NEO elected to allocate to DSUs: p. p. 40
The table below identifies how much of the short-term incentive for 2024 that each NEO elected to allocate to DSUs: Name Percentage of 2024 annual incentive elected to deferred share units (%) Dollar amount of 2024 annual incentive elected...

AI summary The table outlines the allocation of short-term incentives for 2024 by each Named Executive Officer (NEO) to Deferred Share Units (DSUs), including the percentage and dollar amount elected by each individual.

REDACTED (CONFIDENTIAL INFORMATION REMOVED) 20206-20207-13 Shattackers and Prage 107 of 1115 p. p. 40
REDACTED (CONFIDENTIAL INFORMATION REMOVED) 20206-20207-13 Shattackers and Prage 107 of 1115 The following is a summary of each NEO's entitlements on departure, based on his or her employment contract or the applicable plans as of December...

AI summary This section outlines the entitlements of Named Executive Officers (NEOs) upon departure, based on their employment contracts and applicable plans as of December 31, 2024.

GOVERNANCE RESPONSIBILITY p. pp. 40-58
GOVERNANCE RESPONSIBILITY The Board is responsible for overseeing the Company's corporate governance policies and practices and shall maintain a set of corporate governance practices that are specifically appropriate to the Company. Pursua...

AI summary The Board is responsible for overseeing the Company's corporate governance policies and practices, ensuring independence from management, establishing board committees with written charters, and maintaining appropriate structures to serve the interests of the Company and its shareholders. The Board also oversees the selection of directors, evaluates board performance and compensation, and reviews its charter annually.

N-172026-2027 GRA SR-01-SR-04 - Redacted 1 passage
Unmetered Service Rates: Miscellaneous Lighting & Small Loads
1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 1.23% 0.00% 1.23% 1.23% 1.23% 1.23% 1.23% (26) CORPORATE TAXES $4,584.4 Interest 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 3.74% 0.00% 3.74% 3.74% 3.74% 3.74% 3....

AI summary The text presents a series of percentages and financial figures, including corporate taxes, interest, preferred dividends, return, and cost of capital, with consistent values across multiple entries. It also includes revenue and sales figures, such as non-operating revenue, export sales, steam and ash sales, and other revenue.

N-22NSPI (Cleary) RIR 1-11 - Redacted 1 passage
Governance p. p. 159
Governance There were no governance factors that had a relevant or significant effect on the credit analysis. NSPI's board of directors includes nine members, seven of whom are independent directors. The board has oversight over climate-re...

AI summary The governance structure of NSPI is described, noting that seven of its nine directors are independent and that the board oversees climate-related issues. The credit analysis did not find any governance factors with a significant effect. Morningstar DBRS considers ESG factors in its credit ratings analysis, as detailed in a referenced document.

N-23NSPI (Doane Grant Thornton) RIR 1-93 - Redacted 3 passages
NON-CONFIDENTIAL p. p. 32
NON-CONFIDENTIAL 1 Request IR-6: 2 3 Reference: N-6 2026-2027 GRA Direct Evidence Appendix 7A page 36. 4 - 5 Please provide the basis/supporting documentation of calculation of Payroll Matching for 6 defined contribution and defined benefi...

AI summary The response to Request IR-6 explains how payroll matching for defined contribution and defined benefit plans is calculated, referencing the company's actuary and the allocation of costs to corporate and operating groups through payroll.

14 p. p. 32
14 ($ million) Line Item (FOR-01) 2026 2027 Payroll Matching for DC and DB Plans OM&G (Labour Expense) 16.2 16.5 Current Service Cost of DB Plan not included in labour OM&G (Pension Expense) 5.5 7.6 Less: Supplementary Executive Retirement...

AI summary The table presents financial figures related to payroll matching and pension expenses for the years 2026 and 2027, including details on OM&G (Labour Expense) and OM&G (Pension Expense). It also includes a line item for a supplementary executive retirement plan and current service pension expense.

2026-2027 General Rate Application (M12451) NSPI Responses to GT Information Requests p. pp. 32-43
2026-2027 General Rate Application (M12451) NSPI Responses to GT Information Requests 1 Request IR-14: 7 due to short term interest decrease due to discontinuing the allocation of carrying costs on 8 materials inventory to the procurement...

AI summary NSPI explains the rationale for changing the allocation of inventory carrying costs from the Procurement OM&G cost center to Corporate Adjustments, noting that the change began in August 2024 and has no overall impact on total OM&G. No external approval was required for this reallocation.

N-27NSPI (NSEB) RIR 1-152 - Redacted (settlement agreement attached at IR-1) 6 passages
Regulated Operating, Maintenance and General p. p. 20
Regulated Operating, Maintenance and General For the Three months ended Year ended millions of Canadian dollars December 31 December 31 Actual Test Year Prior Year Actual Test Year Prior Year 2024 (1) 2024 2023 2024 (1) 2024 2023 Power Pro...

AI summary The document provides a financial summary of operating, maintenance, and general expenses for a regulated entity, including figures for various departments and adjustments over different time periods, with notes indicating the data structure and context.

Investments in Emera Incorporated or NSPI p. p. 20
Investments in Emera Incorporated or NSPI As at December 31, 2024 and 2023, the assets related to the pension funds do not hold any material investments in Emera or NSPI securities. However, as a significant portion of assets for the benef...

AI summary As of December 31, 2024 and 2023, pension fund assets do not hold material investments in Emera or NSPI securities. However, due to pooled assets, there may be indirect investments in these securities.

Transactions between the Company and its related parties reported in the Consolidated Statements of Income and Consolidated Balance Sheets are as follows: p. p. 20
Transactions between the Company and its related parties reported in the Consolidated Statements of Income and Consolidated Balance Sheets are as follows: For the Year ended millions of dollars December 31 Nature of Service Presentation 20...

AI summary The document outlines transactions between the Company and related parties, including sales and purchases, as well as the issuance of common shares to Emera. Key figures include sales of management and administrative services, purchases of fuel and electricity, and a significant decrease in the number of shares issued in 2024 compared to 2023.

Defeasance p. p. 75
Defeasance Upon privatization of the former provincially owned Nova Scotia Power Corporation ("NSPC") in 1992, NSPI was appointed to manage and administer a portfolio of defeasance securities. The securities provide principal and interest...

AI summary The text discusses the defeasance securities managed by Nova Scotia Power Inc. (NSPI) on behalf of Nova Scotia Power Finance Corporation (NSPFC) following the privatization of Nova Scotia Power Corporation in 1992. The securities, totaling $200 million as of 2024, are held in trust and used to service defeased debt, with a significant portion invested in related debt to eliminate risk.

Note 3- Increase is due to system growth and increase in customer-requested work. The 2024 p. p. 67
Note 3- Increase is due to system growth and increase in customer-requested work. The 2024 1 2 3 Compliance forecast expected lower staffing levels due to the closure of two generating units at the time of the 2023-2024 GRA. 27 from Energy...

AI summary Note 3 explains the increase in costs due to system growth and customer-requested work. The 2024 GRA anticipated lower staffing levels due to the closure of two generating units. Request IR-43 asks for details on employee compensation related to Emera and its affiliated companies, and the response outlines the CEO's compensation and corporate support services.

(c) NS Power expects to fully access smart meter data from customer meters in early 2026. p. p. 87
(c) NS Power expects to fully access smart meter data from customer meters in early 2026. 1 (d) NS Power smart meters measure and maintain the total energy consumed at a meter, much 2 like the odometer of a vehicle. This measurement will n...

AI summary NS Power anticipates full access to smart meter data by early 2026. Smart meters measure energy consumption like a vehicle's odometer, but some data may be lost due to a cybersecurity attack. Additionally, a labour vacancy adjustment is discussed in the context of the 2026-2027 GRA budget, reflecting unanticipated staffing turnover.

N-33Evidence - Doane Grant Thorton - Redacted 11 passages
4 Figure 1 – Summary of findings, observations and conclusions p. p. 2
4 Figure 1 – Summary of findings, observations and conclusions # Report section Findings, observations, and conclusions 3. Operating, maintenance and general expenses We have reviewed the operating expenses included in NS Power's 2024 Actu...

AI summary The report reviews NS Power's operating, maintenance, and general expenses for 2024, 2025, 2026, and 2027, noting forecasted operating costs of approximately $351.8 million in 2026 and $357.9 million in 2027, driven by Corporate Groups, Power Production, and Energy Delivery, partially offset by Corporate Adjustments. The review found no unreasonable aspects in the forecasts.

1 and Asset Management ("WAM") Support, Customer Engineering and Innovation, and Customer p. p. 11
1 and Asset Management ("WAM") Support, Customer Engineering and Innovation, and Customer 2 23 Customer Experience and Innovation OM&G is forecasted to increase from $37 million in Experience) 3 2024A to $41 million in 2026F. This is an in...

AI summary The document discusses forecasted increases in Customer Experience and Innovation OM&G costs from 2024 to 2026, as well as fluctuations in Corporate Adjustments, attributed to factors such as administrative overhead, capital investment, and staffing changes.

8 p. p. 12
8 ($000s) 2024A 2025B 2025B vs 2024A % change 2026F 2026F vs 2025B % change 2026F vs 2024A % change Executive Management 1,968 1,922 (46) -2% Corporate Office of Secretary and General Counsel 13,523 16,624 3,101 23% Corporate Finance 6,209...

AI summary The table shows a 7% increase in total Corporate Groups expenses from 2024A to 2026F, primarily driven by increases in the Corporate Office of Secretary and General Counsel, Corporate Human Resources, and Information Technology. The Eastern Clean Energy Initiative is the only group showing a decrease.

Preamble p. pp. 13-45
o Increased labour and directors' fees due to increased staff complement changes, salary escalations, and the addition of a new independent director ($0.4 million). While included in the GRA forecast is the intention to hire a corporate di...

AI summary The document discusses increased operating costs related to corporate groups, including higher labour and directors' fees, legal software costs, and training expenses. These increases are attributed to staff complement changes, salary escalations, the addition of new roles, and expanded Human Resources and Safety teams.

Figure 9 – Operating costs by groups - 2024CR and 2026-2027 Forecast p. pp. 22-23
Innovation OM&G is forecasted to increase from $32.1 million in 2024CR to $42.3 million in 2027F. This is an increase of approximately $10.1 million. There is an approximate increase of $8.9 million from 2024CR to 2026F, and an increase of...

AI summary Innovation OM&G costs are projected to increase from $32.1 million in 2024CR to $42.3 million in 2027F, with a significant portion of the increase attributed to corporate adjustments. Corporate adjustments are also forecasted to rise from ($46.4) million in 2024CR to ($68.2) million in 2027F, driven by increased administrative overheads from capital investments.

18 Figure 10 – Corporate Groups operating cost detail - 2024CR, 2026-2027F p. p. 23
18 Figure 10 – Corporate Groups operating cost detail - 2024CR, 2026-2027F ($000s) 2024 Compliance (restated) 2026F 2026F vs 2024C % change 2027F 2027F vs 2026F % change 2027F vs 2024C % change Executive Management 1,760 1,922 162 9% 1,983...

AI summary The text presents a table showing the operating cost details of Corporate Groups for 2024CR and forecasts for 2026-2027F. The primary drivers of increased expenses are Communications and Public Affairs, Corporate Human Resources (Including Safety), Information Technology, and Regulatory Affairs, as explained by the Company.

Section 130 p. pp. 35-36
anaging data quality, and supporting new end users. N-23 (C) – NSPI Responses to GT Information Requests – IR-50. N-6 – 2026-2027 GRA Direct Evidence Appendix 7C page 54. N-27 (C) – NSPI Responses to NSEB Information Requests – IR-69. - 1...

AI summary The text discusses increased operating costs related to customer experience, smart meter operations, and innovation initiatives, including increased labour costs and salary escalations from 2024 to 2027.

13 Figure 14 – Corporate Adjustments operating cost detail - 2024CR, 2026-2027F p. p. 36
13 Figure 14 – Corporate Adjustments operating cost detail - 2024CR, 2026-2027F 2024 2026F 2027F 2027F Compliance 2026F vs % 2027F vs % vs % ($000s) (restated) 2024C change 2026F change 2024C change Corporate Adjustments (46,435) (63,897)...

AI summary Figure 14 presents detailed operating cost information for Corporate Adjustments in 2024, 2026F, and 2027F. The data shows significant changes in costs over time, with a 38% increase from 2024 to 2026F and a 47% increase from 2024 to 2027F.

Figure 15 – Pension Expense (Recovery) components - 2024C vs 2026-2027F[145](#page-40-1) 17 p. p. 37
Figure 15 – Pension Expense (Recovery) components - 2024C vs 2026-2027F[145](#page-40-1) 17 ($ millions) Telus Health Line item 2024C 2026F 2027F Payroll matching for DC and DB plans OM&G (labour expense) 11.7 16.2 16.5 Current service cos...

AI summary The table presents a comparison of pension expense recovery components for 2024C versus 2026-2027F, highlighting differences in payroll matching, service costs, and adjustments. The total estimated pension expense is projected to decrease from 2024 to 2027.

3.7 Conclusion p. pp. 39-40
3.7 Conclusion We have reviewed the operating expenses included in NS Power's 2024 Actuals, 2024CR, 2025 Budget, 2026 Forecast, and 2027 Forecast. Our procedures included performing analytical procedures with respect to financial informati...

AI summary The operating expenses for NS Power in 2026 and 2027 are forecasted at approximately $351.8 million and $357.9 million, respectively, driven primarily by Corporate Groups, Power Production, and Energy Delivery. These figures are partially offset by Corporate Adjustments. The review found no unreasonable aspects in the forecasts.

23 5.3.2 Income tax expense p. p. 44
23 5.3.2 Income tax expense 24 As detailed in the following table, the Company's total corporate income tax expense increases over the period such 25 that a recovery of $20.7 million is forecasted for 2026 with an income tax expense of $4....

AI summary The document discusses the forecasted increase in the Company's corporate income tax expense, with a recovery of $20.7 million expected in 2026 and an income tax expense of $4.6 million forecasted for 2027. Two footnotes reference the 2026-2027 GRA FO-01 and FO-08 documents.

N-44STATE OF CONNECTICUT PUBLIC UTILITIES REGULATORY AUTHORITY 5 passages
a. Summary p. p. 151
a. Summary The Company proposes corporate service charge expenses of $31,124,964 for the Rate Year, which is the Company's $34,277,936 reported Test Year expense, a ($6,014,776) pro forma adjustment, and a $2,861,804 Rate Year adjustment,...

AI summary The Company requests $31,124,964 in corporate service charge expenses for the Rate Year, based on a Test Year expense of $34,277,936 and adjustments. The Authority approves $25,894,986 for recovery. Table 52 summarizes the adjustments made.

Category Proposed ($) Adjustment ($) Approved ($) p. p. 151
Category Proposed ($) Adjustment ($) Approved ($) Mass Formula Adjustment - (643,415) (643,415) Severance 45,818 (45,818) - Annual Bonus 2,390,106 (920,191) 1,469,915 Loyalty Gifts 223,227 (223,227) - Culture & Sport 1,282 (1,282) - Reloca...

AI summary The table presents the proposed, adjustment, and approved figures for various categories under Corporate Service Charges Expense, including items like Mass Formula Adjustment, Severance, Annual Bonus, and others, with total figures showing a reduction in approved amounts compared to proposed figures.

i. Investor Relations p. p. 155
i. Investor Relations The Authority disallows an additional $65,801 in investor relations expenses that were not yet removed from the Company's proposed Rate Year corporate service charge. The Company indicated that it removed $219,610 of...

AI summary The Authority disallows $65,801 in investor relations expenses that were not removed from the Company's proposed Rate Year corporate service charge. The Company initially removed $219,610 in such expenses but was later allocated an additional $84,070. The Authority adjusted the disallowance to avoid double counting previously disallowed overlapping items.

i. Summary p. p. 157
ty approves this amount to better equalize Company executive incentives to benefit key stakeholders, including customers, employees, and shareholders. The Company's Executive Variable Pay (EVP) Plan's objectives for ASC and Avangrid Networ...

AI summary The Authority reduces the recoverable amount of total executive compensation by 25% to better balance Company executive accountability between customers and shareholders. The current Executive Variable Pay Plan has only 25% of its objectives benefiting customers, with the majority focused on financial and economic goals that benefit shareholders.

2. Operating Company Accountability in ESG Initiatives p. p. 242
operations. Hr'g Tr., 474:17–21. Goal owners collect and coordinate information across UI's business functions to assess progress and determine next steps when goals fall off track. Hr'g Tr., 475:2–7. Avangrid's CEO and CFO review these up...

AI summary The document discusses the lack of specific sustainability goals and governance structures at the operating company level for ESG initiatives. While Avangrid has broader ESG objectives, UI does not have defined sustainability goals or mechanisms to ensure consistent implementation or oversight of ESG objectives. The alignment of these goals with Connecticut-specific ESG policies is also unclear.

N-48Direct testimony of Jacob Pous 1 passage
UTILITY RATE PROCEEDINGS IN WHICH TESTIMONY HAS BEEN PRESENTED BY JACOB POUS p. p. 79
UTILITY RATE PROCEEDINGS IN WHICH TESTIMONY HAS BEEN PRESENTED BY JACOB POUS ALASKA Southern Union Gas Company 2738, 2958, 3002, 3018, 3019 Cons. Cost of Service, Rate Design, Depreciation Southern Union Gas Company 6968 Interim & Cons. Af...

AI summary Jacob Pous has provided testimony in multiple utility rate proceedings involving Southern Union Gas Company, covering topics such as cost of service, rate design, depreciation, affiliate transactions, and rate base. These proceedings include various consolidated and interim cases with different focus areas.

N-51Ontario Energy Board Decision EB-2024-0063 1 passage
Expert Report Proposals p. p. 51
Expert Report Proposals LEI stated that the OEB's current approach of revising the capital structure upon application if warranted due to an increase in business/financial risks is a reasonable practice, as the OEB has noted that risks rar...

AI summary LEI and Dr. Cleary support the OEB's approach to adjusting equity thickness based on risk assessments. Concentric argues that Ontario utilities have increased risks and lower equity ratios compared to U.S. peers, recommending a minimum deemed equity ratio of 45% for all Ontario utilities, with specific adjustments for OPG in its next payment amounts proceeding.

N-67Response to Undertaking U-4 - Combined Redacted Only 8 passages
FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS)
FOR THE YEAR ENDING DECEMBER 31, 2026 (IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) PROD. WEIGHTS (7) TRANS. WEIGHTS (8) DIST. WEIGHTS (9) RETAIL WEIGHTS (75)...

AI summary The document presents financial data for the year ending December 31, 2026, showing corporate taxes, total operating expenses, and various non-operating revenues. It breaks down expenses across production, transmission, distribution, and retail categories, with percentages indicating weight distributions.

NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES
NOVA SCOTIA POWER INC. ALLOCATION OF OPERATING EXPENSES (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) LARGE INDUSTRIAL (9) PHP (10) MUNICIPAL (11) UNMETERED (1...

AI summary The document presents a detailed breakdown of Nova Scotia Power Inc.'s operating expenses across various categories and customer segments, including grants, interest, taxes, revenue, and adjustments related to demand and allocation factors.

DEMAND CLASSIFICATION
DEMAND CLASSIFICATION (1) TOTAL (2) (3) SMALL (4) (5) GENERAL (6) SMALL (7) MEDIUM (8) LARGE (9) (9) (10) (11) ALLOCATION COMPANY DOMESTIC GENERAL GENERAL LARGE INDUSTRIAL INDUSTRIAL INDUSTRIAL PHP MUNICIPAL UNMETERED FACTOR (1) Transmissi...

AI summary The document presents a detailed breakdown of costs and revenues related to demand classification, including operating and maintenance expenses, depreciation, interest, taxes, and other financial figures. It includes various line items and references to documents and orders.

NOVA SCOTIA POWER INC.
NOVA SCOTIA POWER INC. (1) TOTAL COMPANY (2) DOMESTIC (3) SMALL GENERAL (4) GENERAL (5) GENERAL LARGE (6) SMALL INDUSTRIAL (7) MEDIUM INDUSTRIAL (8) LARGE INDUSTRIAL (9) PHP (10) MUNICIPAL (11) UNMETERED (12) ALLOCATION FACTOR (19) DEPRECI...

AI summary The document presents financial data for Nova Scotia Power Inc., including depreciation, interest, preferred dividends, corporate taxes, non-operating revenue, and total generation. This information is categorized by different company segments and includes various financial metrics and allocations.

FOR THE YEAR ENDING DECEMBER 31, 2026
FOR THE YEAR ENDING DECEMBER 31, 2026 (1) TOTAL (2) PROD. (3) TRANS. (4) DIST. (5) RETAIL (6) DIRECT (7) (24) CORP. SECRETARY (25) LEGAL SERVICES 0 1,882 11,405 3,161 11,405.2 5,043.0 - 0.373 8,005 3,744 1,753 368 1,062 853 585 78 11,405.2...

AI summary The document presents a detailed breakdown of various departments and their associated costs for the year ending December 31, 2026. It includes figures related to corporate secretary, legal services, external relations, regulatory affairs, finance, procurement, IT, human resources, and generation services.

(IN THOUSANDS OF DOLLARS)
(IN THOUSANDS OF DOLLARS) (1) TOTAL EXPENSES (2) PROD. EXPENSES (3) TRANS. EXPENSES (4) DIST. EXPENSES (5) RETAIL EXPENSES (6) DIRECT EXPENSES (24) CUSTOMER OPERATIONS: (25) (26) TRANSMISSION & DISTRIBUTION 83,713.491 0 21,094 59,631 0 2,9...

AI summary The document presents a detailed breakdown of expenses categorized into various operational and corporate groups, including transmission and distribution, customer service, legal services, regulatory affairs, and procurement. It outlines total operating and general expenses, as well as other expenses, providing a comprehensive overview of financial allocations.

NOVA SCOTIA POWER INC. DEVELOPMENT OF ALLOCATION FACTORS
NOVA SCOTIA POWER INC. DEVELOPMENT OF ALLOCATION FACTORS EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES EXPENSES ALLOCATOR (1) LABOUR O&M excluding HR, IT, PR, OTHER and direct 201,366 87,716 22,048 57,505 34,097 - (2) % RESPONSIBILITY 100.0...

AI summary The document presents a table outlining the allocation of expenses and responsibilities across various categories for Nova Scotia Power Inc., including labor, revenue requirements, net plant in service, insurance premiums, and compliance reporting. It provides percentages of responsibility for different business segments such as production, transmission, distribution, and retail.

REVENUE TO EXPENSE COMPARISON
REVENUE TO EXPENSE COMPARISON (1) (2) (3) (4) (5) (6) (7) (114) (115) OFFICE OF THE PRESIDENT (116) EXECUTIVE MANAGEMENT 1,877.0 (117) (118) CORPORATE INSURANCE 10,029.1 (119) CORPORATE SECRETARY (120) CORPORATE SECRETARY & INSURANCE 1,792...

AI summary The document presents a revenue to expense comparison table that outlines various costs across different functional areas, including corporate insurance, legal services, customer operations, and corporate groups, with specific figures for each category.

N-84Response to Undertaking U-17 1 passage
Section 17
ch case the expenditure limit for the year of each of the corporations is the amount so allocated to it. Determinations in certain cases (10.64) Notwithstanding any other provision of this section, 7 2026-2027 GRA U-17 Attachment 1 Page 8...

AI summary The text outlines rules for determining expenditure limits for eligible Canadian public corporations, particularly when they have multiple taxation years ending in the same calendar year or when their taxation year is less than 51 weeks. Adjustments are made based on the number of days in the year and the proportion of the expenditure limit.

N-91Compliance Filing 1 passage
CONFIDENTIAL ATTACHMENTS ONLY
CONFIDENTIAL ATTACHMENTS ONLY 1 TABLE OF CONTENTS 2 3 1.0 INTRODUCTION 3 4 2.0 COMPLIANCE FILING COMPONENTS 4 5 3.0 REVISIONS TO REVENUE REQUIREMENT 7 6 3.1 OM&G Reduction 7 7 3.2 Executive Compensation Adjustment 7 8 3.3 Removal of GRA Co...

AI summary The Nova Scotia Energy Board (NSEB) released a decision on March 25, 2026, directing NS Power to file a compliance filing within two weeks. The compliance filing includes a further reduction of $8 million in OM&G expenses for 2026 and 2027 and a reduction in NS Power's executive compensation in line with the Nova Scotia Power Incorporated Regulations.

N-92Compliance Filing - Standardized Filings - Redacted 30 passages
Section 97
OWER PRODUCTION 86,453.2 84,075 - - - 2,378 (24) (25) CORPORATE GROUPS (26) EXECUTIVE MANAGEMENT 1,664 1,206 116 272 26 43 F-2 (27) CORP. SECRETARY & INSURANCE 11,405 7,817 1,685 1,036 570 297 F-4 (28) LEGAL SERVICES 5,043 3,657 353 826 78...

AI summary The text presents a table with data on power production and various corporate groups, including executive management, legal services, and environmental policies. It includes figures for different departments and their associated costs.

Section 105
(1) REGULATORY AFFAIRS (2) Advocacy Expense 1,885 1,367 132 309 29 48 F - 2 (3) Other Expenses 7,402 5,367 517 1,212 115 190 F - 2 (4) Subtotal 9,287 6,734 649 1,521 144 239 (5) (6) FINANCE GROUP (7) INTERNAL AUDIT 1,782 1,292 125 292 28 4...

AI summary The document presents a summary of expenses related to Regulatory Affairs and the Finance Group, including Advocacy, Internal Audit, Investor Relations, and other financial activities, with figures provided for different categories and periods.

Section 116
0.0% 0.0% 0.0% (21) GENERATION BATTERIES - - - - - 0.0% 0.0% 0.0% 0.0% (22) RADIAL TO GENERATION TRANS. 1,372 1,372 - - - 0.3% 0.0% 0.0% 0.0% (23) TOTAL POWER PRODUCTION 82,703 82,703 - - - 19.1% 0.0% 0.0% 0.0% (24) (25) CORPORATE GROUPS (...

AI summary The text presents a financial breakdown of various categories including generation batteries, radial to generation transmission, total power production, and corporate groups such as executive management, legal services, and external relations, with percentages and monetary values listed.

Section 125
- - - - 0.0% 0.0% 0.0% 0.0% (14) CORPORATE CONTROLLER 3,433 2,555 246 577 55 0.6% 0.2% 0.2% 0.1% (15) CORP. PERFORMANCE & BACK OFFICE - - - - - 0.0% 0.0% 0.0% 0.0% (16) (17) TOTAL FINANCE 7,161 5,000 640 1,416 106 1.2% 0.5% 0.4% 0.2% (18)...

AI summary The text presents a table of financial figures, including various departments and their associated costs, with percentages and totals provided for different categories. The data reflects corporate and divisional expenses, including procurement, information technology, human resources, and other expenses, with a focus on cost distribution and percentages.

Section 130
- - - - - 0.0% 0.0% 0.0% 0.0% (74) CORPORATE TAXES (10,337) (4,703) (1,772) (3,478) (384) -1.1% -1.3% -1.1% -0.6% (75) (10,608) 0.0% 0.0% 0.0% 0.0% (76) TOTAL OPERATING EXPENSES 763,829 344,484 102,973 263,937 52,435 79.5% 75.4% 80.0% 87.8...

AI summary The text presents financial data related to corporate taxes and total operating expenses, showing percentages and monetary values over different periods. It includes figures such as corporate taxes and operating expenses, along with their percentage changes.

Section 147
- - (14) CORPORATE CONTROLLER 2 91 (15) CORP. PERFORMANCE & BACK OFFICE - - (16) (17) TOTAL FINANCE 4 189 (18) (19) ENTERPRISE SERVICES (20) PROCUREMENT & FACILITIES 12 298 (21) INFORMATION TECHNOLOGY 29 1,114 (22) (23) TOTAL ENTERPRISE SE...

AI summary The text lists various departments and their associated financial figures, including Corporate Controller, Enterprise Services, Human Resources, and Other Expenses, with corresponding numbers and totals.

Section 163
62,852 23,683 46,485 5,138 3,616 (78) PREFERRED DIVIDENDS 0 0 0 0 0 0 (79) CORPORATE TAXES -10,608 -4,703 -1,772 -3,478 -384 -271 (80) (81) TOTAL EXPENSES $1,706,121 $1,254,384 $102,973 $263,937 $52,435 $32,392 (82) (83) NON-OPERATING REVE...

AI summary The text presents financial figures related to preferred dividends, corporate taxes, and non-operating revenue items such as late payment charges, connection charges, and others. These figures are likely part of a financial statement or expense report.

Section 166
ABOVE-THE- BELOW-THE- LINE RATE LINE RATE TOTAL CLASSES CLASSES (1) OPERERATION & MAINTENANCE (2) DIRECT 22,328 723 23,051 (3) NON-DIRECT 13,882 450 14,331 (4) (5) TOTAL OPER. & MAINT. 36,210 1,173 37,383 (6) DEPRECIATION (7) DIRECT 25,397...

AI summary The text presents a financial breakdown of operational and maintenance costs, depreciation, taxes, interest, and retained earnings, categorized into above-the-line and below-the-line line rate classes. It includes figures for direct and non-direct costs, corporate tax, regulatory amortization, grants, and interest totals.

Section 174
0 - (23) REG. AFFAIRS - ADVOCACY EXPENSE 132 132 0 - (24) GRANTS IN LIEU OF TAXES 9,019 9,019 0 - (25) Depreciation: (26) TRANSMISSION 25,397 25,397 0 - (27) GENERAL PROPERTY 10,436 10,436 0 - (28) (29) INTEREST NET OF AFUDC 23,683 23,683...

AI summary The text presents financial data related to regulatory affairs, depreciation, interest, taxes, and revenue for a transmission system. It includes line items such as advocacy expenses, grants in lieu of taxes, and corporate taxes, with totals provided for the period.

Section 182
0 0 6,250.7 (17) INTEREST NET OF AFUDC 5,138 0 0 5,137.9 (18) (19) PREFERRED DIVIDENDS 0 0 0 - (20) CORPORATE TAXES -384 0 0 (384.4) (21) Non-Operating Revenue: (22) LATE PAYMENT CHARGE (5,743.1) 0 0 (5,743.1) (23) CONNECTION CHARGES AND M...

AI summary The text presents a financial summary, including interest, preferred dividends, corporate taxes, and various non-operating revenues and expenses. It includes line items such as late payment charges, connection charges, and retail sales. The total retail revenue and total net expenses are also listed.

Section 195
0 0 0 0 0 0 0 0 R-2 (42) GRANTS IN LIEU 0 0 0 0 0 0 0 0 0 0 0 P-8A (43) DEPRECIATION 0 0 0 0 0 0 0 0 0 0 0 EXH 6D (44) INTEREST NET OF AFUDC 0 0 0 0 0 0 0 0 0 0 0 P-15A (45) PREFERRED DIVIDENDS 0 0 0 0 0 0 0 0 0 0 0 P-15A (46) CORPORATE TA...

AI summary The text presents a financial table with various line items, including grants in lieu, depreciation, interest, preferred dividends, corporate taxes, non-operating revenue, and total figures, all showing zero or negative values. The table appears to be part of a regulatory proceeding's financial disclosure.

Section 201
9,862 6,741 374 1,943 119 217 243 104 0 28 92 P-9 (22) DEPRECIATION 67,915 46,426 2,575 13,378 822 1,497 1,671 718 0 195 633 EXH 6D (23) INTEREST NET OF AFUDC 26,243 17,929 995 5,167 319 578 646 279 0 76 255 P-16 (24) PREFERRED DIVIDENDS 0...

AI summary The text presents a series of financial figures and categories, including depreciation, interest, corporate taxes, non-operating revenue, and return on operations, with associated line items and references to pages and exhibits.

Section 208
(18) GRANTS IN LIEU 12,187 6,086 412 2,580 406 296 504 779 895 139 90 P-10 (19) DEPRECIATION 62,503 31,212 2,114 13,235 2,082 1,519 2,587 3,993 4,589 711 460 EXH 6D (20) INTEREST NET OF AFUDC 37,966 18,959 1,284 8,039 1,265 922 1,572 2,426...

AI summary The text presents a financial summary with various line items, including grants in lieu, depreciation, interest, corporate taxes, and non-operating revenue. It includes figures for different periods and references to exhibits and pages for additional details.

Section 211
0 0 0 0 0 0 0 E-1A (49) OPERATING & MAINT. (Storm Expense) 0 0 0 0 0 0 0 0 0 0 0 E-1A (50) REG. AFFAIRS - ADVOCACY EXPENSE 0 0 0 0 0 0 0 0 0 0 0 R-2 (50) GRANTS IN LIEU 0 0 0 0 0 0 0 0 0 0 0 P-11B (51) DEPRECIATION 0 0 0 0 0 0 0 0 0 0 0 EX...

AI summary The text presents a table with various expense and revenue categories, including operating and maintenance costs, regulatory affairs, depreciation, interest, preferred dividends, corporate taxes, and non-operating revenue. All values in the table are zero, indicating no activity or reporting in these areas for the period.

Section 348
(22) CORPORATE GROUPS (23) EXECUTIVE MANAGEMENT 1,172 491 1,663.6 0.705 1,238 119 280 26 1,663.6 873 84 197 19 1,172 (24) CORP. SECRETARY 0 11,405 11,405.2 - 8,026 1,730 1,064 585 11,405.2 0 0 0 0 0 (25) LEGAL SERVICES 1,882 3,161 5,043.0...

AI summary The document presents a detailed breakdown of various corporate departments and their associated costs, including executive management, legal services, external relations, regulatory affairs, and IT, with figures indicating expenses, revenues, and other financial metrics.

Section 440
1,663.6 -145 (115) (116) CORPORATE INSURANCE 9,647.8 (117) CORPORATE SECRETARY 1,757.3 (118) CORPORATE SECRETARY & INSURANCE 11,405.2 (119) (120) LEGAL SERVICES 5,043 (121) (122) VP EXTERNAL RELATIONS (123) COMM. & PUBLIC AFFAIRS 1,450.6 -...

AI summary The text presents a detailed listing of input information for Nova Scotia Power Inc.'s Compliance and Oversight System (C.O.S.S.) for the year ending December 31, 2026, including various corporate and legal expenses.

Section 457
0.0 7,735 7,735 7,735 0 (267) RETAIL 6,250.7 0.0 6,251 6,251 6,251 0 (268) NON-FUNCTIONALIZED 37,846.2 0.0 37,846 37,846 37,846 0 (269) TOTAL GENERAL PROPERTY 61,515.3 0 61,515 61,515 61,515 0 (270) 0.0 189,649 9,414.1 85,410 85,410 0 (271...

AI summary The text presents financial data, including depreciation and accretion, interest charges, and corporate taxes, related to a regulatory proceeding. It outlines various line items and figures, such as total general property, total depreciation, and interest charges, providing a snapshot of financial obligations and adjustments.

Section 458
5) PREFERRED DIVIDENDS 0 Corporate Adjustment 23,800.0 0 Regulatory Amort. 7,420 (677.610) (276) CORPORATE TAXES -10,608 Allowance for Funds (26,086) Costs of Goods Sold 0 (277) RETAINED EARNINGS 200,714 (583.862) Net 141,773 Settlement Ad...

AI summary This chunk outlines various financial and operational adjustments, including corporate taxes, retained earnings, interruption costs, and customer solutions allocators. It includes percentages and figures related to different categories and allocations.

Section 600
(1) REGULATORY AFFAIRS (2) Advocacy Expense 1,931 1,345 156 334 26 70 F - 2 (3) Other Expenses 7,582 5,280 612 1,310 104 277 F - 2 (4) Subtotal 9,513 6,625 767 1,643 130 347 (5) (6) FINANCE GROUP (7) INTERNAL AUDIT 1,825 1,271 147 315 25 6...

AI summary The text outlines various expenses categorized under Regulatory Affairs, Finance Group, and Enterprise Services, including Advocacy Expense, Internal Audit, Investor Relations, and Procurement & Facilities, with figures and references to different financial categories and subtotals.

Section 610
L POWER PRODUCTION 84,627 84,627 - - - 18.9% 0.0% 0.0% 0.0% (24) (25) CORPORATE GROUPS (26) EXECUTIVE MANAGEMENT 1,665 1,203 139 298 24 0.3% 0.1% 0.1% 0.0% (27) CORP. SECRETARY & INSURANCE 11,385 7,824 1,949 1,060 552 1.7% 1.2% 0.3% 0.9% (...

AI summary The text presents financial data for various operational and corporate groups, including executive management, legal services, and environmental policies, with figures showing expenses, variances, and percentages across different categories and time periods.

Section 650
EREST NET 154,226 64,106 29,258 51,096 4,136 5,630 (78) PREFERRED DIVIDENDS 0 0 0 0 0 0 (79) CORPORATE TAXES 10,114 4,204 1,919 3,351 271 369 (80) (81) TOTAL EXPENSES $1,765,210 $1,226,710 $117,864 $281,294 $52,682 $86,660 (82) (83) NON-OP...

AI summary The text presents financial data including net earnings, preferred dividends, corporate taxes, and total expenses. It also includes non-operating revenue items such as late payment charges, connection charges, NSF fees, and others. These figures provide insight into the financial operations and revenue streams of the entity.

Section 660
EFERRED DIVIDENDS 0 0 0 - (64) CORPORATE TAXES 0 0 0 - (65) Non-Operating Revenue: (66) OTHER REVENUE -0 -0 -0 - (67) RETURN (PROFIT/LOSS) 0 0 0 - (68) (69) TOTAL - HV 0 0 0 - (70) (71) Transmission - EHV and HV combined (72) (73) O&M - EH...

AI summary The text outlines financial and operational details, including corporate taxes, operating and maintenance expenses, depreciation, interest, and grants. It includes line items such as storm expenses, advocacy expenses, and depreciation for transmission and general property.

Section 668
(19) PREFERRED DIVIDENDS 0 0 0 - (20) CORPORATE TAXES 271 0 0 271.2 (21) Non-Operating Revenue: (22) LATE PAYMENT CHARGE (6,032.1) 0 0 (6,032.1) (23) CONNECTION CHARGES AND METER REMOVAL (3,675.0) 0 0 (3,675.0) (24) NSF (160.2) 0 0 (160.2)...

AI summary The document presents a classification of operating expenses for Nova Scotia Power Inc. for the year ending December 31, 2027, including items such as preferred dividends, corporate taxes, late payment charges, and other non-operating revenues and expenses.

Section 677
0 0 0 0 0 0 0 0 0 0 0 P-14 (23) CORPORATE TAXES 1,774 1,142 60 314 36 33 38 64 53 25 8 P-14 (24) Non-Operating Revenue: (25) STEAM AND ASH SALES -1,608 -1,035 -55 -285 -33 -30 -34 -58 -48 -22 -8 O-8 (26) OTHER REVENUE -1,047 -674 -36 -186...

AI summary The text presents a financial table showing various corporate tax and revenue figures, including steam and ash sales, other revenue, and return on profit/loss, along with adjustments related to demand and allocated demand adjustments.

Section 683
(1) Transmission - EHV and HV combined (2) OPERATING & MAINT. (Before Storm Expense) 34,364 22,124 1,171 6,078 696 637 734 1,248 1,034 476 165 D-3A (3) OPERATING & MAINT. (Storm Expense) 236 152 8 42 5 4 5 9 7 3 1 D-3A (4) REG. AFFAIRS - A...

AI summary The document presents a detailed breakdown of various financial categories, including operating and maintenance costs, regulatory affairs, depreciation, interest, and corporate taxes, with specific line items and associated references. It includes both pre-storm and storm-related expenses, as well as grants and deferrals.

Section 685
,046 6,978 383 1,910 117 218 220 101 0 28 93 P-9 (22) DEPRECIATION 71,949 49,972 2,742 13,676 835 1,560 1,573 725 0 199 667 EXH 6D (23) INTEREST NET OF AFUDC 28,844 20,021 1,098 5,480 337 625 631 292 0 80 280 P-16 (24) PREFERRED DIVIDENDS...

AI summary The text presents a financial summary with various line items, including depreciation, interest, taxes, and revenue, along with associated page references and line numbers. It includes figures for different categories such as corporate taxes, non-operating revenue, and return on operations.

Section 686
(30) Streetlights: (31) OPERATING & MAINT. 831 0 0 0 0 0 0 0 0 0 831 EXH 6A (32) GRANTS IN LIEU OF TAXES 318 0 0 0 0 0 0 0 0 0 318 P-9A (33) Depreciation 4,757 0 0 0 0 0 0 0 0 0 4,757 EXH 6D (34) INTEREST NET OF AFUDC 912 0 0 0 0 0 0 0 0 0...

AI summary The text provides a detailed breakdown of various financial and operational figures related to streetlights, including operating and maintenance costs, depreciation, interest, taxes, and returns. These figures are listed with corresponding numbers and references to exhibits and pages.

Section 693
451 290 P-17 (21) PREFERRED DIVIDENDS 0 0 0 0 0 0 0 0 0 0 0 P-17 (22) CORPORATE TAXES 2,430 1,277 88 533 86 62 101 164 71 30 19 P-17 (23) Non-Operating Revenue: (24) EXPORT SALES 0 - - - - - - - - - - See BCF File (25) STEAM AND ASH SALES...

AI summary The text presents financial data, including preferred dividends, corporate taxes, non-operating revenue from export sales, steam and ash sales, and other revenue. It also includes return figures and total generation numbers, with some entries referencing external files or orders.

Section 694
ION (32) Transmission - HV (not aplicable as a separate (33) item) (34) OPERATING & MAINT. (Before Storm Expense) 0 0 0 0 0 0 0 0 0 0 0 E-1B (35) OPERATING & MAINT. (Storm Expense) 0 0 0 0 0 0 0 0 0 0 0 E-1B (36) REG. AFFAIRS - ADVOCACY EX...

AI summary The text presents a financial summary with various line items related to transmission, operating and maintenance expenses, regulatory affairs, depreciation, interest, preferred dividends, and corporate taxes, all showing zero values across multiple years and categories.

Section 932
0.0 6,242 6,242 6,242 0 (285) NON-FUNCTIONALIZED 42,846.9 0.0 42,847 42,847 42,847 0 (286) GENERAL PROPERTY 67,943.734 0.000 67,944 67,944 67,944 0 (287) 0.0 199,324 20,191.3 179,133 179,133 0 (288) TOTAL DEPRECIATION AND ACCRETION 288,826...

AI summary The text presents a table with financial data, including depreciation, interest charges, corporate taxes, and other financial line items. It highlights various categories such as non-functionalized assets, general property, and retirement-related entries, along with associated values and adjustments.

101354Board Decision 1 passage
Preamble p. p. 44
is room, to instill confidence in those who are asking the questions that the company has commanded the subject matter and has a definitive direction on it. [Transcript, January 9, 2026, pp. 885-886] [88] NS Power was also asked by the Boa...

AI summary NS Power explained the proposed increase in Corporate Human Resources costs, citing higher labour and staffing expenses. It also acknowledged not evaluating the economic benefits of shared services with its parent Emera and noted that its HR costs per FTE were 21% higher than the industry median.

99742Doane Grant Thornton (NSPI) IR 1 to 93 2 passages
Request IR-6:
Request IR-6: - Reference: N-6 2026-2027 GRA Direct Evidence Appendix 7A page 36 - Please provide the basis/supporting documentation of calculation of Payroll Matching for defined - contribution and defined benefit Plans(OM&G Labour expens...

AI summary Request IR-6 seeks documentation supporting Payroll Matching calculations for OM&G Labour expenses and the Supplementary Executive Retirement Plan (SERP) under reference N-6 2026-2027 GRA Direct Evidence Appendix 7A page 36.

Request IR-54:
Request IR-54: - Reference: N-6 2026-2027 GRA Direct Evidence Appendix 7C Page 57-58 of 58 - Per N-6, (Appendix 7C), page 57-58 of 58, we understand that labour has decreased from 2024 - compliance restated, 2024 actual and 2025 budget to...

AI summary Request IR-54 seeks clarification on labor cost reductions in corporate adjustments from 2024 to 2026, attributing the decrease to a vacancy adjustment, payroll accrual timing, and improved 2024 corporate scorecard performance. The requester asks for detailed cost breakdowns related to these factors.

99748NSEB (NSPI) IR 1 to 152 1 passage
Request IR-70:
Request IR-70: - Reference: Exhibit N-6(ii), Corporate Adjustments - a) Please explain what the vacancy adjustment is (under labour), and how it was treated previously.

AI summary The request seeks clarification on the vacancy adjustment under labour and its prior treatment, referencing Exhibit N-6(ii) under Corporate Adjustments.

101354Board Decision 2 passages
1 1 Ι Ι p. p. 44
1 1 Ι Ι 2024 Compliance 2026 GRA 2027 GRA 2026 GRA vs. 2024 Compliance % Change Explanation Executive Management 4 4 4 - 0 Legal and Corporate Secretary 12 11 11 (1) -8 Corporate Finance 33 33 33 - 0 Communications and Public Affairs 10 15...

AI summary The document presents a comparison of compliance and GRA figures for various departments and initiatives from 2024 to 2026, highlighting changes in costs and explanations for variations, such as increases in Communications and Public Affairs and Human Resources and Safety.

Preamble p. p. 44
is room, to instill confidence in those who are asking the questions that the company has commanded the subject matter and has a definitive direction on it. [Transcript, January 9, 2026, pp. 885-886] [88] NS Power was also asked by the Boa...

AI summary NS Power explained the proposed increase in corporate human resources costs, citing higher staffing levels and salary escalations. It also acknowledged that it had not evaluated whether shared services with its parent Emera would be more economically efficient. The company's human resource costs per FTE were 21% higher than the industry median.

20260112-1Hearing Transcript — 01/12/2026 (Pecurica, Willett, Flemming, MacIntosh) 1 passage
1 So are you able to provide all that in 2 increase of 507 employees as compared to the 2,115 that 3 was included in 2024 compliance. 4 And the response on the previous Q. 5 page, we don't have to turn to it, but it also notes that 6 the f...

AI summary The discussion focuses on employee numbers and operating expenses, specifically noting a 507 employee increase and a $9 million reduction in OM&G expense under a Settlement Agreement. The response highlights that the figures have not been adjusted for these changes, and mentions a labour vacancy in the Corporate Adjustments Department.

Disclaimer: These summaries were generated by AI from the filings they describe. We take care to make them accurate, but errors are possible - and they aren't advice. Only the filings themselves are the record: if you're relying on something here, confirm it against the source documents or the Nova Scotia Energy Board's own record. Full disclaimer →