Topic/Matter Intersection

Topic:"Debt Service Coverage Ratio" in M12394

Matter: NSP Maritime Link Inc. -  2026 Assessment Application - NSPML
106 passages 23 documents

Debt Service Coverage Ratio across all matters →

N-1Application 9 passages
1.0 INTRODUCTION p. p. 3
this time. The material near term expenditures forecasted during this period are the cable protection project4F 5 and updating or replacement of HVDC station control and monitoring system. In addition to the items ordered by the Board for...

AI summary NSPML is requesting adjustments to its capital structure and approval for a single-year assessment to recover its 2026 revenue requirement of $198.7 million from NS Power. The application includes requests related to aligning debt-to-equity requirements and accommodating liquidity needs.

8 TABLE 1 p. p. 9
8 TABLE 1 Description $M Operating & Maintenance 22.0 Depreciation 57.2 Debt Financing Costs • Interest (Net) 37.7 • Amortization of Deferred Financing Costs 1.4 Equity Financing Costs 40.7 FLG2 39.7 Total Costs 198.7 9

AI summary Table 1 outlines various cost categories, including operating and maintenance, depreciation, debt and equity financing costs, and FLG2, with total costs amounting to $198.7 million.

9 3.4 Debt Financing Costs p. p. 14
9 3.4 Debt Financing Costs 10 11 Debt financing costs consist of two components: (i) annual net interest costs and (ii) 12 amortization of deferred financing charges. These debt financing arrangements were 13 reviewed by the NSEB and confi...

AI summary Debt financing costs are composed of annual net interest costs and amortization of deferred financing charges. The NSEB reviewed these arrangements and confirmed their prudence in the Final Costs Decision.

1 expense as a result of a reduction in NSPML's approved Project Costs arising from the p. p. 15
1 expense as a result of a reduction in NSPML's approved Project Costs arising from the 2 Final Cost Decision. 3 4 The debt financing of ML under the ML Credit Agreement is based on the $1.3 billion 5 of bonds issued by ML Financing Trust...

AI summary The document discusses the impact of the Final Cost Decision on NSPML's Project Costs, including the amortization of Deferred Financing Charges and the debt financing under the ML Credit Agreement. The reduction in coupon interest costs and the recovery of Deferred Financing Costs in the 2026 revenue requirement are highlighted.

Preamble p. pp. 15-91
charges as of the commercial operation date of the ML for deferred recovery. The NSEB has previously directed NSPML to amortize these deferred financing charges over a period to match the term of the FLG bonds. Recovery of these charges wa...

AI summary The NSEB directed NSPML to amortize deferred financing charges over the term of FLG bonds, with recovery starting in 2020 over a 33-year period. By the end of 2025, NSPML will have recovered $8.0 million, leaving $37.7 million to be recovered, including $1.4 million sought in 2026.

Highly Complex Asset: p. p. 21
Highly Complex Asset: As further elaborated upon in Concentrics's Expert Evidence, the Maritime Link is a highly complex set of assets. The High Voltage Direct Current ("HVDC") interconnection comes with increased operational risk as compa...

AI summary The Maritime Link is a highly complex asset involving HVDC technology, subsea cables, and complex agreements with NLH. It has a higher debt-to-equity ratio compared to traditional T&D utilities, increasing operational and financial risks. Comparators with subsea transmission assets are limited, and ROE ranges are provided for reference.

7.1 Analysis of Capital Structure p. pp. 24-25
7.1 Analysis of Capital Structure NSPML's capital structure of 70/30 was initially set in 2013, with the lower capital structure supported by the Federal Load Guarantee ("FLG"). The benefits of such a capital structure as supported by the...

AI summary NSPML's capital structure was initially set at 70/30 in 2013 with support from the Federal Loan Guarantee. However, with the removal of FLG2, NSPML's debt-to-equity ratio increased to 78% debt and 22% equity, leading to higher financial risk. NSPML argues that aligning with the T&D proxy group's average of 49% equity would help improve its capital structure and future borrowing costs.

9 B. Risk Analysis p. p. 85
9 B. Risk Analysis 10 Concentric examines risk from two primary perspectives: (1) business risk; and (2) financial risk. 11 Business risk for a regulated utility encompasses both operational risk (e.g., economy of service 12 territory, wea...

AI summary Concentric analyzes risk for a regulated utility from two perspectives: business risk, which includes operational and regulatory factors, and financial risk, which relates to the company's capital structure and leverage. These risks influence investment decisions and return requirements.

13 Figure 28: Authorized Equity Ratios for T&D Proxy Group p. p. 90
13 Figure 28: Authorized Equity Ratios for T&D Proxy Group Operating Utility Jurisdiction Equity Ratio Canadian Utilities, Inc. ATCO Electric Alberta 37.0% Hydro One Inc. Hydro One Networks Ontario 40.0% Consolidated Edison, Inc. Consolida...

AI summary The text discusses the authorized equity ratios for transmission and distribution (T&D) proxy groups in various jurisdictions, highlighting the relatively thin equity ratio of NSPML and the risks associated with the debt guarantee for the Maritime Link project, which could disproportionately affect equity investors.

N-6NSPML (Dr. Cleary) RIR 1 to 13 - Redacted 4 passages
NSPML Responses to Nova Scotia Energy Board Information Requests p. p. 4
NSPML Responses to Nova Scotia Energy Board Information Requests 1 Request IR-02: 2 3 References: 4 (A) On page 24 (footnote 24) of its evidence, Concentric refers to the following source for the 5 "forecast" data for "Long-Term Forecast f...

AI summary The document discusses NSPML's responses to information requests from the Nova Scotia Energy Board, referencing data on long-term debt cost rates and the OEB's deemed long-term debt cost rate. It highlights a 40 basis point difference between actual and deemed rates since 2010, citing data from the OEB and Bloomberg.

Section 235 p. p. 55
for the future rate will not perfectly adjust the assessments and may even overcorrect by introducing larger errors into the assessments than were present in the unadjusted data. To examine the efficacy of using historical rates of regress...

AI summary The text discusses the potential inaccuracies in using historical regression rates to adjust risk coefficients for future assessments, noting that such adjustments may introduce larger errors. It describes a method of modifying risk coefficients using equations from Table 4 and compares adjusted assessments with unadjusted ones from previous periods.

REDACTED p. p. 69
REDACTED 1 Request IR-11: 2 3 References: (A) On page 57 of its evidence, Concentric states the following (bold added for 4 emphasis): 5 Some may argue that the debt used to finance the Maritime Link 6 project cost of $1.7 billion issued b...

AI summary The document discusses Concentric's assertion that the Canadian government's guarantee of a $1.7 billion loan for the Maritime Link project does not lower NSPML's risk, as disallowances are fully assigned to equity and the equity ratio is thin. NSPML is asked to explain this claim.

CAD Millions p. p. 69
CAD Millions BALANCE SHEET 2024 Forecast 2025 Forecast 2026 Forecast CAD Millions Assets Current assets 12.4 13.1 12.5 Receivables - - Total 12.4 13.1 12.5 CWIP Property, plant & equipment - ML Project 1,765.3 1,765.3 1,765.3 Accumulated D...

AI summary The document outlines NSPML's 2024 to 2026 financial forecasts, including balance sheet details and projected capital investments for the Maritime Link. Concentric argues that sustaining capital over the next 25-30 years should be financed with a higher deemed equity ratio (40%) due to increased risk, affecting rate base calculations and current rate payers.

N-7NSPML (IG) RIR 1 to 22 - Redacted 3 passages
CONFIDENTIAL (ATTACHMENTS ONLY)
CONFIDENTIAL (ATTACHMENTS ONLY) 1 Request IR-01: 2 3 Reference: Section 2.1 Asset Management Cost Uncertainties (p.7). 4 (a) For each of the identified uncertainties, please discuss when the 5 uncertainty is anticipated to resolve, and wha...

AI summary The document contains a series of information requests related to asset management cost uncertainties, marine surveys, converter station agreements, and transmission line maintenance costs. It also asks for an assessment of the costs associated with these activities and the reasons for any delays in completing the assessment.

NSPML Responses to Industrial Group Information Requests
NSPML Responses to Industrial Group Information Requests 1 Request IR-10: 5 In total, the outstanding project costs are no more than $6 million, on a total approved Project cost 6 of $1.752 million (approximately .3% of the approved starti...

AI summary NSPML responds to industrial group information requests regarding project costs and letter of credit fees. The outstanding project costs are below 0.3% of the approved rate base, and letter of credit fees are tied to both the original FLG and FLG2, justified by the Amended and Restated ML Credit Agreement and DSRA requirements.

REDACTED
REDACTED 1 costs should be recovered, now or in the future. NSPML also acknowledges that the 2 Board's decision in this matter will likely be restricted in application to the 2026 3 Assessment (although the Board can make determinations th...

AI summary NSPML acknowledges that the Board's decision on cost recovery will apply primarily to the 2026 Assessment and notes significant cost uncertainty ahead. NSPML discusses the use of WACC and FAM accounts for cost recovery, emphasizing the importance of balancing cost-effectiveness and operational efficiency, especially given NSPML's lack of a credit rating.

N-8NSPML (NSEB) RIR 1 to 44 - Redacted 10 passages
a-c) Please see table below: p. p. 1
a-c) Please see table below: 2025 2025 21 commercial matters", complete with an estimate of required consultant 22 hours. 23 h) Is the consulting related to ongoing commercial matters between NSPML and NLH 24 the same issue noted earlier i...

AI summary The document discusses NSPML's response to questions about increased administrative costs in 2025 and 2026, attributing the increase to higher debt issuance and associated financing costs, as well as inflationary pressures. The response explains that these costs are related to the original FLG and are not new administrative duties.

NON-CONFIDENTIAL p. p. 47
NON-CONFIDENTIAL 1 d) Please confirm that costs associated with managing these complex commercial 2 agreements (as asserted by NSPML) are accounted for in NSPML's O&M cost 3 projections. 4 i. If not confirmed, please explain. 5 e) Please d...

AI summary The document includes information requests and responses from NSPML regarding the management of complex commercial agreements, risks associated with managing these agreements, and the performance of the Maritime Link project. The responses outline the nature of these agreements and NSPML's role in managing them.

12.3 Own Property Damage p. pp. 128-129
12.3 Own Property Damage For the avoidance of doubt, it is the Parties' intent that, subject to any right a Party may have to seek compensation from a third party who caused the Loss or from insurance, each Party shall be responsible for a...

AI summary The Parties agree that each is responsible for Losses to its own property, including facilities, equipment, and materials on the site of Defined Assets, regardless of the cause, including O&M Activities or the actions of the other Party or its affiliates. This applies unless compensation from a third party or insurance is available.

2.2 Assumption of Liabilities p. p. 152
2.2 Assumption of Liabilities The Assignee hereby accepts the within assignment of the Assigned Agreement as of the Effective Date and covenants and agrees with the Assignor and the Consenting Party to assume the covenants and obligations...

AI summary The Assignee accepts the assignment of the Assigned Agreement and agrees to assume all liabilities and obligations of the Assignor under the Agreement from the Effective Date onwards, including the payment and fulfillment of all covenants and obligations arising after that date.

ARTICLE EIGHT: CREDIT AND COLLATERAL REQUIREMENTS p. p. 74
ARTICLE EIGHT: CREDIT AND COLLATERAL REQUIREMENTS 8.3 Grant of Security Interest/Remedies. Section 8.3 is deleted and replaced with the following provision: To the extent a Party delivers (each such delivering party, a "Pledgor") Performan...

AI summary This section outlines the credit and collateral requirements under the agreement, specifying that a Pledgor grants a security interest in cash or cash equivalent collateral to a Secured Party. It details the remedies available to the Secured Party in the event of a default, including setoff, drawing on letters of credit, and liquidation of collateral.

Input Source (all to equal the amounts contained in the Application) p. p. 119
Input Source (all to equal the amounts contained in the Application) amount of annual energy to be delivered 0.986 TWh transmission losses The then most current estimate of transmission losses as determined pursuant to Schedule 3 of this A...

AI summary The document outlines inputs required for an application, specifying how various financial and operational parameters are determined based on current estimates and agreements. It details the calculation of energy delivery, transmission losses, capital costs, AFUDC rates, operating and maintenance costs, tax rates, and capital cost allowance classes. The process involves Emera preparing a draft for Nalcor's review.

NON-CONFIDENTIAL p. p. 135
NON-CONFIDENTIAL 1 Request IR-27: 2 3 IR-2 to IR-31 Reference Exhibit N-1 Pages 4 -29 4 5 Page 23 6 NSPML refers at several points in the application to the impact of the FLG2 which changed 7 NSPML's capital structure to about 78/22 debt t...

AI summary NSPML discusses the impact of FLG2 on its capital structure, which has shifted to approximately 78% debt and 22% equity, increasing its financial risk compared to typical T&D utilities. This change has resulted in higher financing costs and increased risk exposure.

NON-CONFIDENTIAL p. p. 135
NON-CONFIDENTIAL leverage would be considered by creditors as debt obligations of NSPML. As explained in Section 2 of our report, there is a relationship between the capital structure and the authorized ROE. That is, other factors being eq...

AI summary The text discusses the impact of NSPML's new $500 million debt on its required rate of return on equity (ROE), credit rating, and future financing capabilities. It references a Board decision and asks NSPML to confirm its statements regarding the financial implications of the new debt.

REDACTED p. p. 181
REDACTED 1 The Maritime Link submarine cables, compared to more traditional HVAC assets, have a 5 a) Please describe the guarantee provisions of the FLG and FLG2. 6 b) Excluding risk associated with capital structure, please explain how th...

AI summary The text discusses the guarantee provisions of FLG and FLG2 related to the Maritime Link submarine cables, including subordination of additional debt, DSCR and DER thresholds, and revenue waterfall provisions. It also notes that these provisions do not directly impact NSPML's financial risk but may influence perceptions of borrowing costs.

NSPML Responses to Nova Scotia Energy Board Information Requests p. p. 192
NSPML Responses to Nova Scotia Energy Board Information Requests 1 Request IR-39: 27 S&P rating of BBB- (or BBB high from DBRS), suggesting that the proxy group 1 companies are generally considered to have lower risk from the perspective o...

AI summary NSPML responds to information requests from the Nova Scotia Energy Board regarding S&P ratings, contractual arrangements, and economic integration between Canada and the U.S. It notes that NSPML's contracts are atypical and that the economic environments of Canada and the U.S. are highly integrated, with no significant differences in macroeconomic indicators.

N-9NSPML (SBA) RIR 1 to 6 - Redacted 4 passages
14
14 Description Total ($m) Interest Expense Original FLG (1) 37.5 LC Fees (2) 0.4 Interest on additional debt (3) 0.5 Less: Estimated bank interest earned (4) (0.5) Less: Unrecoverable interest (5) (0.2) Total per application 37.7 15

AI summary The table outlines various financial components related to interest expenses, including original FLG, LC fees, interest on additional debt, and adjustments for estimated bank interest earned and unrecoverable interest, totaling 37.7 million dollars.

Preamble
16 i. Please see table below for the original FLG 2026 debt requirement and principal 17 balance. Interest expense relating to the original FLG loan is highlighted below 18 ($18.9m + $18.6m = $37.5m).

AI summary The text references the original FLG 2026 debt requirement and principal balance, highlighting interest expenses totaling $37.5m from the original FLG loan.

REDACTED
REDACTED 1 Scheduled Bond Payment Dates Opening Principal Balance Interest Payment Principal Payment Total Payment Ending Principal Balance 01-Jun-26 1,080,000,000 18,900,000 20,000,000 38,900,000 1,060,000,000 01-Dec-26 1,060,000,000 18,5...

AI summary The text presents a table showing scheduled bond payments, including dates, opening and ending principal balances, interest and principal payments, and total payments. It outlines financial obligations related to bonds.

NON-CONFIDENTIAL
NON-CONFIDENTIAL Scheduled Bond Payment Dates Opening Principal Balance Interest Payment Principal Payment Total Debt Payment Ending Principal Balance Guarantee Fee (0.5%) 01-Dec-29 420,280,268 8,506,473 8,942,133.37 17,448,606.00 411,338,...

AI summary The document presents a table outlining scheduled bond payments, including dates, principal and interest payments, total debt payments, and ending principal balances. It also includes a guarantee fee of 0.5% for certain dates.

N-11Evidence - Sean Cleary BCC 6 passages
2 EXECUTIVE SUMMARY p. p. 4
ally- weighted average of my capital asset pricing model (CAPM) estimate of 6.9%, my discounted cash flow (DCF) estimate of 7.9%, and my bond yield plus risk premium (BYPRP) approach estimate of 8.0%. As mentioned above, this ROE recommend...

AI summary The document discusses the recommended Return on Equity (ROE) for NS Power and NSPML, based on estimates from the Capital Asset Pricing Model (CAPM), Discounted Cash Flow (DCF), and Bond Yield Plus Risk Premium (BYPRP) approaches. It also addresses the allowed equity return (ER) for NSPML, considering its unique risks and the impact of the Maritime Link project's guaranteed loan.

6 4.1.2 Capital Market Conditions p. pp. 13-14
6 4.1.2 Capital Market Conditions The 30-year Government of Canada bond yield as of September 29, 2025 was 3.63%, while the 10-year yield was 3.18%. The total cost of borrowing to utilities is a function of both the level of government yie...

AI summary This section discusses capital market conditions, focusing on government and utility bond yields from 2003 to 2025. It notes that as of August 2025, the A-rated utility yield was 4.92%, with a spread of 1.11% over the 30-year government bond yield of 3.81%, which is below the long-term average spread of 1.39%.

4.3.1 Debt Markets p. pp. 23-26
4.3.1 Debt Markets What does all this mean for capital markets? I begin by looking at bond yields in particular. Figure 5 shows the relationship between long-term Canada bond yields and inflation since 1957. The graph shows that yields are...

AI summary The text discusses trends in Canadian bond yields and inflation from 1957 to 2024, highlighting a strong correlation between the two. It notes that since 1998, both yields and inflation have shown reduced volatility, with long-term Canada bond yields averaging 3.58% and inflation averaging 2.18%. The analysis also compares yield curves for Canada and the U.S. as of September 29, 2025, showing differences in rates between the two countries.

6.2 The Cost of Debt for NS Power p. p. 66
6.2 The Cost of Debt for NS Power As of August 29, 2025 the yield on long-term A-rated Canadian utility bonds was 4.92% according to the Bloomberg data used to construct Figure 3. This figure was slightly above the September 29, 2025 avera...

AI summary The document discusses the cost of debt for NS Power, noting that as of September 29, 2025, NS Power's bond yield was 4.97%, slightly above the average of 4.79% for other Canadian utilities. This is attributed to NS Power's bond ratings and maturity, but the spread remains small, indicating a reasonable cost of debt.

\ \ \ Forecast metrics from S&P. p. p. 68
\ \ \ Forecast metrics from S&P. Regulated Utility – FRA Metrics Metric AA Α BBB BB/B Cash flow-to-debt (%) > 17.5 12.5 to 17.5 10.0 to 12.5 0.0 to 10.0 Debt-to-capital (%) < 55 55 to 65 65 to 75 75 to 90 EBIT-to-interest (x) > 2.8 1.8 to...

AI summary The document presents credit metrics from S&P for regulated utilities, including cash flow-to-debt, debt-to-capital, and EBIT-to-interest ratios. It also compares NS Power's historical and forecast metrics to S&P's categories for credit risk, noting that while NS Power has an 'aggressive' financial risk rating, most of its metrics fall into less risky categories.

6.5 Summary p. p. 68
6.5 Summary Overall, this section highlights that NS Power is a low-risk Canadian utility; however, it is slightly riskier than the average A-rated Canadian operating utility. This conclusion is consistent with the following main points re...

AI summary The summary highlights that NS Power is a low-risk Canadian utility, though slightly riskier than average A-rated utilities. Its debt ratings are stable, and its financial risk profile is reasonable. A 40% allowed equity ratio is deemed reasonable despite lower debt ratings compared to some utilities, partly due to its parent company Emera Inc.'s higher ratings and the low-risk financing of the Maritime Link project.

N-13Rebuttal Evidence - NSPML 2 passages
1 2.0 CAPITAL STRUCTURE p. p. 8
1 2.0 CAPITAL STRUCTURE 2 3 As set out in NSPML's Application, NSPML seeks an equity ratio of 40% for sustaining 4 capital investment moving forward, while maintaining the 30% equity ratio for existing 5 capital investments (excluding FLG2...

AI summary NSPML seeks to increase its equity ratio to 40% for future capital investments while maintaining a 30% ratio for existing ones. Dr. Cleary supports this change but NSPML argues that the federal loan guarantee does not reduce equity risk. NSPML also requests a +/- 1.5% flexibility for existing capital investments to manage the 70/30 debt-equity ratio.

2 DEEMED EQUITY RATIO FOR NSPML p. p. 54
2 DEEMED EQUITY RATIO FOR NSPML 3 Q. Please summarize Dr. Cleary's evidence as it relates to NSPML's deemed equity ratio. 4 A. Dr. Cleary recommends that NSPML's equity ratio for original capital should remain at 30% 5 and that its equity...

AI summary Dr. Cleary recommends NSPML's equity ratio for original capital remain at 30% and for sustaining capital match NS Power's 40%. However, the conclusion is that NSPML has greater business risk than average, and the 30% deemed equity ratio is low compared to other Canadian investor-owned utilities. The FLG during the Maritime Link project supported the 30% ratio, but this is disputed.

N-15Resume - John Trogonoski - NSPML 1 passage
p. pp. 3-4
SPONSOR DATE CASE/APPLICANT DOCKET SUBJECT Alberta Utilities Commission ENMAX Power Corp. 2022 ENMAX Power Corp. Application No. 27084 Generic Cost of Capital (electric and gas) Beverage Container Management Board (Alberta) Beverage Contai...

AI summary The document lists various regulatory proceedings related to cost of capital, rate adjustments, and other utility-related matters across different jurisdictions, including Alberta and Colorado. It includes information on applicants, dates, docket numbers, and subjects under review.

N-17Alberta Utilities Commission Decision 27084-D02-2023 4 passages
208. The currently approved deemed equity ratios and the ratios recommended by parties for 2024 are set out in the following table. p. pp. 48-49
208. The currently approved deemed equity ratios and the ratios recommended by parties for 2024 are set out in the following table. Table 7. Currently approved deemed equity ratios and the deemed equity ratios recommended for 2024 Last app...

AI summary The table outlines the currently approved deemed equity ratios and the ratios recommended by various parties for 2024. Dr. Villadsen conducted a credit ratio analysis to determine the appropriate equity ratios for ATCO Utilities, Fortis, and Apex to meet credit metric benchmarks. She recommended a deemed equity percentage of about 40% for several entities and noted recommendations for adjustments to Fortis's equity ratio.

7.4.1 Equity ratios associated with credit metrics p. pp. 52-55
7.4.1 Equity ratios associated with credit metrics 234. In the 2018 GCOC decision (tables 11-14), the Commission provided a sensitivity analysis to illustrate the effect of a range of equity ratios on the three principal credit metrics for...

AI summary The document discusses equity ratios associated with credit metrics, referencing the 2018 GCOC decision and the Commission's sensitivity analysis on the impact of equity ratios on credit metrics for distribution and transmission utilities. It outlines parameter values used by the Commission in the 2018 GCOC decision and in the current proceeding.

Embedded average debt rate p. p. 57
Embedded average debt rate 241. The simple average of the embedded average debt rates is 4.17 per cent based on the 2022 Rule 005 reports, and 4.15 per cent based on the 2023 Rule 005 reports. The simple average of the distribution utiliti...

AI summary The Commission determines that using 4.20% as the embedded average debt rate is reasonable, despite being slightly higher than the overall average from 2023 Rule 005 reports, as it leads to lower EBIT and FFO coverage ratios, ensuring a conservative approach.

EBIT coverage FFO coverage FFO/debt (%) p. pp. 59-60
Table 12. Credit metrics compared to equity ratios – Commission calculations – distribution utilities – income tax rate of zero EBIT coverage FFO coverage FFO/debt (%) Equity ratio (%) 2023 GCOC decision 2018 GCOC decision 2023 GCOC decisi...

AI summary The table compares credit metrics such as EBIT coverage, FFO coverage, and FFO/debt (%) for different equity ratios under the 2023 and 2018 GCOC decisions, with and without an income tax rate of zero. It provides a detailed comparison of financial performance indicators across various equity ratios.

N-18British Columbia Utilities Commission Decision and Order G-236-23 1 passage
T. A. Loski, Commissioner p. p. 0
T. A. Loski, Commissioner EXECU JTIVE SU UMMARY i 1.0 INTRODUCTION 1.1 Background 1 1.2 Purpose and Scope of the Generic Cost of Capital Proceeding 1 1.3 Regulatory Process 2.0 KEY P KEY PRINCIPLES AND DECISION FRAMEWORK 2.1 Legislative Re...

AI summary This document outlines the structure and key considerations of a generic cost of capital proceeding, including legislative requirements, peer data analysis, credit ratings, financial models, and determinations on capital structure and return on equity. It discusses the use of various financial models like CAPM and DCF, as well as considerations related to business risk and flotation costs.

N-21UARB APPROVAL SHEET Replace L6513/Upgrade Line Terminals 4 passages
A. The Fair Return Standard p. p. 40
e_0.jpeg) increasing just to cover additional borrowing costs. It might even cause it to be excluded from participating in some debt markets altogether.[9](#page-40-1) 3 The assessment of whether the Fair Return Standard has been met requi...

AI summary The Fair Return Standard requires that a utility's return be equivalent to the opportunity cost of capital, ensuring investors receive adequate returns for the risk taken. It also emphasizes the need for a return that maintains the utility's financial integrity, credit rating, and ability to attract capital on reasonable terms.

15 F. Capital Market Conclusions p. pp. 58-59
15 F. Capital Market Conclusions Interest rates on government and utility bonds have remained about the same as when the UARB approved the settlement in NSPI's previous GRA. This indicates that despite the uncertainties in the economy, the...

AI summary The document discusses the stability of interest rates on government and utility bonds since the UARB approved the settlement in NSPI's previous GRA. It highlights long-term challenges for the utility industry, including climate change, decarbonization, and grid modernization, as well as emerging load growth from electrification and data centers. Economic forecasts and modeling approaches such as CAPM, Risk Premium, and DCF are referenced.

Credit Metric NSPI Canadian U.S. Electric p. p. 87
Credit Metric NSPI Canadian U.S. Electric Debt to Capital Ratio 67.3% 55.8% 58.2% FFO / Debt (%) 9.3% 13.1% 15.0% Debt / EBITDA 7.01 5.78 5.28 EBITDA to Interest Coverage 3.05 3.90 4.26 FFO to Interest Coverage 2.87 4.19 4.82 4 As shown in...

AI summary The document compares NSPI's credit metrics with Canadian and U.S. electric proxy groups, showing that NSPI has weaker financial ratios, including a lower FFO/Debt ratio, higher Debt/EBITDA ratio, and lower interest coverage ratios, indicating potentially weaker financial health compared to the proxy groups.

f. Recovery of Fuel and Purchased Power Costs p. p. 96
ebruary 2023, at para. 332. 88 Nova Scotia Utility and Review Board, 2007 NSUARB 174, NSUARB-P-887, Decision issued December 10, 2007, at para. 76 & 92. Ibid, at para. 51. NSEB IR-102, pdf pg. 477: DBRS says: "There were several positive d...

AI summary The document discusses the recovery of fuel and purchased power costs through the Fuel Adjustment Mechanism (FAM), including recent regulatory actions such as the sale of FAM assets and a federal loan guarantee. These actions aim to reduce debt, regulatory lag, and rate pressure on customers. The analysis by Concentric is questioned in relation to these developments.

N-22Decision Ontario Energy Board EB-2024-0063 32 passages
Submissions p. p. 11
Submissions OEB staff agreed with Concentric's view that the perspectives of debt and equity investors in the utility sector are among the most relevant considerations in setting the cost of capital parameters and capital structure. These...

AI summary OEB staff and several stakeholders agree that the perspectives of debt and equity investors are important in setting the cost of capital parameters. However, CCMBC argues that municipal investors have different perspectives than outside investors, while OEA and VECC emphasize the relevance of investor perspectives across North America and the importance of market data and credit ratings in determining cost of capital.

Findings p. pp. 54-57
Findings The OEB has reviewed the appropriateness of the capital structure for electricity transmitters, electricity distributors, natural gas utilities, and OPG considering the FRS. As part of the 2009 Report, the OEB determined that a de...

AI summary The OEB has reviewed and maintained a deemed capital structure of 60% debt and 40% equity for electricity distributors and transmitters, aligning with the FRS. OPG's capital structure is set at 55% debt and 45% equity, with a recommendation to submit evidence for potential changes. The OEB rejects the need for an upward ROE adjustment if the capital structure remains unchanged.

Findings p. p. 59
Findings The OEB has considered whether a different approach to setting capital structure is warranted for single-asset electricity transmitters versus multiple-asset transmitters (i.e., whether a risk premium should be applied to the equi...

AI summary The OEB concludes that no distinction is needed in the capital structure approach for single-asset and multiple-asset electricity transmitters, as current mechanisms like DVAs sufficiently mitigate financial risks. While acknowledging concerns about Indigenous equity participation, the OEB finds no evidence of heightened risk for single-asset transmitters and reaffirms the current 2009 Cost of Capital Framework as appropriate.

Submissions p. pp. 62-63
Submissions OEB staff and several ratepayer groups agreed with LEI and Dr. Cleary that the status quo approach (considering deemed capital structure regardless of the actual capital structure) should be retained. OEB staff noted that this...

AI summary The document discusses the approach to notional debt in rate-making, with OEB staff and ratepayer groups supporting the status quo of using deemed capital structure. SEC and OEA agree on applying actual weighted average cost of debt to notional debt, while VECC suggests adjusting pricing based on variances between actual and deemed debt. OEB staff and OEA disagree with VECC's proposal, emphasizing utility discretion in managing capital structures.

Electricity Distributors and Transmitters p. p. 63
Electricity Distributors and Transmitters The 2009 Report affirmed the deemed equity ratio of 40% equity / 60% debt for electricity distributors. Since the 2009 Report, the OEB has extended the deemed equity ratio of 40% to electricity tra...

AI summary The OEB has maintained the deemed equity ratio of 40% equity / 60% debt for electricity distributors and transmitters, ensuring consistent financial assumptions for rate-setting. This approach balances fairness between utilities and customers and aligns with FRS, while allowing flexibility in financing.

EPCOR Natural Gas p. p. 63
EPCOR Natural Gas EPCOR Natural Gas's current approved equity ratio is 36% for its South Bruce service territory and 40% for its Aylmer service territory. The deemed debt component includes a deemed 4% component for short-term debt for bot...

AI summary EPCOR Natural Gas has different approved equity ratios for its service territories. The OEB determines long-term debt costs based on actual debt costs and the DLTDR, applying this method when there are material variances affecting the revenue requirement, aligning with practices for electricity distributors and transmitters.

Enbridge Gas p. pp. 63-66
Enbridge Gas The current OEB-approved capital structure for Enbridge Gas is based on a deemed 38% equity component, with the remaining 62% financed through short-term and longterm debt. The difference is that the deemed structure is not se...

AI summary The OEB adjusted Enbridge Gas's deemed capital structure to 62% debt and 38% equity in the EB-2022-0200 proceeding, based on an updated assessment of business and financial risks. The current approach to determining debt costs, including actual and forecasted rates, is deemed appropriate and aligns with FRS.

OPG p. pp. 66-68
OPG OPG's current approved equity ratio is 45%. The current OEB-approved capital structure is based on a deemed 45% equity component, with the remaining 55% financed through short-term and long-term debt. As with Enbridge Gas, the deemed c...

AI summary OPG's current approved equity ratio is 45%, with the remaining 55% financed through short-term and long-term debt. The OEB finds that the current approach for determining debt costs is appropriate, ensuring regulatory stability and compliance with FRS. Short-term debt is used to true up the deemed capital structure to OPG's actual capitalization.

Preamble p. p. 68
Concentric suggested that an additional consideration is that not all Ontario utilities have an A-rating and the OEB should monitor any impacts on the DLTDR for utilities that have different credit ratings. Using Canadian data over the 201...

AI summary Concentric advised the OEB to monitor the impact of different credit ratings on the DLTDR. Dr. Cleary found that using historical 30-year bond yields from the Government of Canada provides more accurate forecasts than predicted values, noting an upward bias of 0.4%.

Use of the DLTDR p. pp. 68-71
Use of the DLTDR No expert took issue with the OEB's general policy to rely primarily on the embedded or actual cost for existing long-term debt instruments. The experts disagreed on whether the DLTDR should be used as a cap in certain cir...

AI summary Experts generally agree with the OEB's policy of using actual or embedded costs for existing long-term debt, but disagree on whether the DLTDR should act as a cap. LEI and Dr. Cleary support using DLTDR as a cap for all utilities, while Concentric argues for allowing utilities to forecast their own debt rates under OEB oversight.

Calculation of DLTDR p. pp. 68-70
Calculation of DLTDR OEB staff and Pollution Probe supported LEI's suggested approach. OEB staff noted that using updated data as at September 30, 2024, the base LCBF should be 3.127% and the base utility bond spread should be 1.427%, summ...

AI summary The document discusses the calculation of the Deemed Long-Term Debt Rate (DLTDR), with various stakeholders presenting different approaches. OEB staff and Pollution Probe supported using updated data, while Concentric recommended using bank forecasts. AMPCO/IGUA and CCC supported Dr. Cleary's approach of using actual bond yields, and the SEC suggested averaging yields over a slightly larger range for accuracy.

Findings p. pp. 71-77
Findings The DLTDR will continue to be applicable to all electricity distributors and transmitters, as well as EPCOR Natural Gas (both Aylmer and South Bruce), rebasing rates in 2025 and beyond, in prescribed circumstances, unless some oth...

AI summary The OEB concludes that the DLTDR will continue to be used for rate rebasing, with modifications to its calculation and clarity on applicability. Actual market-based debt will be prioritized, and the DLTDR will be set annually, with the 2025 rate at 4.51%. The OEB will assess prudence in debt management for OPG and Enbridge Gas.

Where: p. pp. 72-75
Where: is the Long Canada (30-year Government of Canada) Bond yield as at September 30 for year t. is the spread between the 30-year A-rated Utility Corporate Bond yield (taken from ticker Bloomberg BVCAUA30 BVLI Index) and Long 65 2009 Re...

AI summary The document discusses the calculation of the Deemed Long-Term Debt Rate (DLTDR) using actual bond yield data from September 30, including the Long Canada (30-year Government of Canada) Bond yield and the spread between A-rated Utility Corporate Bond yields and Long Canada Bond yields. The approach uses actual values rather than forecasts, and the Office of the Energy Board (OEB) considers this method simpler and more accurate.

Expert Report Proposals p. p. 75
Expert Report Proposals LEI recommended that transaction costs be considered as operating expenses, as this approach is more suitable for the nature of the expense, which may fluctuate from year to year. LEI also noted the irregularity in...

AI summary LEI recommends treating transaction costs as operating expenses due to their fluctuating nature, while Concentric, Nexus, and Dr. Cleary argue that these costs should be recovered through the embedded cost of long-term debt, as per OEB's current practice, and that LEI's approach may not comply with IFRS.

Submissions p. p. 75
Submissions Several ratepayer groups and OEB staff disagreed with LEI and submitted that the current approach of recording the actual transaction cost as an interest expense and amortizing the transaction cost over the term of the debt ins...

AI summary Ratepayer groups and OEB staff disagree with LEI's approach to recording debt transaction costs, supporting the current method of amortizing costs over the term of the debt instrument. CCC and OEA support the existing approach, while CCMBC agrees with LEI that transaction costs should be included as OM&A costs in the revenue requirement.

Findings p. pp. 79-82
Findings The DSTDR will continue to apply to all electricity distributors and transmitters, as well as EPCOR Natural Gas (Aylmer and South Bruce), rebasing rates in 2025 and beyond, unless some other approach was previously approved by the...

AI summary The DSTDR will apply to electricity distributors and transmitters, as well as EPCOR Natural Gas, with rate rebasing in 2025 and beyond. For OPG and Enbridge Gas, DSTDR will not cap the unfunded portion of their capital structure, and the OEB will assess prudence in debt management and treasury processes.

Specific Items Monitored p. p. 83
Specific Items Monitored OEB staff agreed with LEI and Dr. Cleary that consistent with the OEB's existing policy, the OEB should continue to monitor the cost of capital parameters and test their reasonableness in the context of prevailing...

AI summary The OEB staff agrees with LEI and Dr. Cleary on the need to monitor cost of capital parameters annually but disagrees with quarterly reporting. Ratepayer groups and SEC support public disclosure of reports. The OEA and others debate the need for tracking debt and equity issuances and credit rating reports, with differing views on administrative burden and utility transparency.

Findings p. pp. 83-85
Findings The OEB will continue to monitor market conditions. It is expected that OEB staff will undertake this monitoring at least quarterly and will report internally on their assessment. This monitoring will include quarter-over-quarter...

AI summary The OEB will monitor market conditions quarterly, focusing on DSTDR, DLTDR, and ROE formulas, and will report externally annually on the reasonableness of cost of capital parameters. The OEB will require reporting of major long-term debt issuances over $50 million by Ontario utilities but not credit ratings outside of rebasing rate applications.

Findings p. pp. 91-99
Findings The cost of capital parameters of ROE, DSTDR, and DLTDR are applicable to utilities rebasing rates for 2025 (if cost of capital is in scope). For other utilities, the new cost of capital parameters will be implemented on a one-tim...

AI summary The OEB outlines the application of new cost of capital parameters (ROE, DSTDR, DLTDR) for 2025 rate rebasing, emphasizing that they should be implemented alongside other cost of service reviews. Variance accounts are granted for utilities using interim parameters, and adjustments to base rates will be based on final revenue requirements. Prescribed interest rates for DVAs and CWIP are effective April 1, 2025.

Expert Report Proposals p. p. 93
Expert Report Proposals LEI noted that the current methodology for DVAs is no longer appropriate, due to the winding down of the 3-month BA rate, as explained in Section 3.5 of this Decision. For DVAs, LEI recommended aligning the prescrib...

AI summary LEI recommended updating the methodology for calculating Demand Volatility Adjustments (DVAs) to align with the revised DSTDR calculation. Dr. Cleary supported this, while Concentric agreed for short-term DVAs but recommended using each utility's WACC for long-term DVAs, arguing that utilities should earn a fair return on committed capital.

Submissions p. p. 95
recognition that, just like its assets, a utility's financing resources comprise a mix of shorter- and longer-term funding and is also not based on the level of risk associated with a particular DVA. A number of ratepayer groups agreed wit...

AI summary The document discusses the calculation of the prescribed interest rate on Demand Volatility Adjustments (DVAs), with ratepayer groups supporting LEI's proposal, while CCC suggests using different methodologies for calculating the Deemed Short-Term Debt Rate (DSTDR) and applying the same approach for DVAs.

THE ONTARIO ENERGY BOARD ORDERS THAT: p. p. 110
THE ONTARIO ENERGY BOARD ORDERS THAT: - 1. The following cost of capital parameters are approved on a final basis, effective January 1, 2025. Please refer to the Decision for details regarding implementation and applicability. - a. The Dee...

AI summary The Ontario Energy Board (OEB) has finalized cost of capital parameters effective January 1, 2025, including a Deemed Return on Equity of 9.00%, Deemed Long-Term Debt Rate of 4.51%, and Deemed Short-Term Debt Rate of 3.91%. Prescribed interest rates for deferral and variance accounts and construction work in progress are also set, with updates to occur annually and quarterly. Utilities must report new long-term debt over $50 million annually.

REVISED METHODOLOGY TO UPDATE THE DEEMED LONG-TERM DEBT RATE p. pp. 125-127
REVISED METHODOLOGY TO UPDATE THE DEEMED LONG-TERM DEBT RATE March 27, 2025

AI summary This document introduces a revised methodology for updating the deemed long-term debt rate, effective March 27, 2025, reflecting changes in financial and regulatory approaches to debt valuation.

Schedule E – Revised Methodology – Deemed Long-Term Debt Rate p. p. 127
Schedule E – Revised Methodology – Deemed Long-Term Debt Rate The revised methodology for calculating the DLTDR is summarized below. The OEB will use the LCBF plus a spread of 30-year A-rated Corporate Utility bond yields over the actual L...

AI summary The revised methodology for calculating the Deemed Long-Term Debt Rate (DLTDR) involves using the Long Canada Bond Factor (LCBF) plus a spread between 30-year A-rated Corporate Utility bond yields and the Long Canada Bond yield. This approach is applied annually and updated as of September 30 each year.

REVISED METHODOLOGY TO UPDATE THE DEEMED SHORT-TERM DEBT RATE p. pp. 127-129
REVISED METHODOLOGY TO UPDATE THE DEEMED SHORT-TERM DEBT RATE March 27, 2025

AI summary This document outlines a revised methodology for updating the deemed short-term debt rate, effective March 27, 2025. It reflects changes in financial and regulatory approaches to debt valuation and capitalization.

Schedule F – Revised Methodology – Deemed Short-Term Debt Rate p. p. 129
Schedule F – Revised Methodology – Deemed Short-Term Debt Rate The revised methodology for calculating the DSTDR is summarized below. The OEB will use a methodology to estimate the DSTDR consisting of the September 30 data point sourced fr...

AI summary The Ontario Energy Board (OEB) has introduced a revised methodology for calculating the Deemed Short-Term Debt Rate (DSTDR) using the September 30 data point from the Bloomberg ticker BVCAUA3M BVLI Index (3-month) in each year.

Schedule G – Revised Methodology – Prescribed Interest Rates p. p. 132
Schedule G – Revised Methodology – Prescribed Interest Rates The revised methodology for calculating the prescribed interest rates is summarized below. The prescribed interest rates applicable to DVAs and CWIP shall continue to be set quar...

AI summary This schedule outlines the revised methodology for calculating prescribed interest rates, which are set quarterly and updated only if there is a change of 25 basis points or more. The rates are based on data from one month prior to the start of the quarter and published on the OEB website.

DVAs p. p. 132
DVAs DVAs will reflect the Bloomberg ticker BVCAUA3M BVLI Index (3-month) data point taken from Bloomberg LP. The formula for the quarterly update of the prescribed interest rate for DVAs is: DVAS = BVCAUA3M BVLI

AI summary The Debt Valuation Adjustments (DVAs) are calculated using the Bloomberg ticker BVCAUA3M BVLI Index (3-month) data point. The quarterly update formula for the prescribed interest rate for DVAs is set as DVAS equals BVCAUA3M BVLI.

(v) Base A-rated utility bond yield spread. p. p. 137
(v) Base A-rated utility bond yield spread. The OEB set the LCBF adjustment factor and utility bond spread adjustment factor as 0.5 based on regression analysis performed by participants, as noted in the 2009 Report.[107](#page-138-0) The...

AI summary The OEB set the LCBF adjustment factor and utility bond spread adjustment factor at 0.5 based on regression analysis from the 2009 Report. It concluded that corporate bond yields significantly influence the cost of equity and should be included in the annual ROE adjustment formula. In September 2009, the base LCBF was set at 4.250% and the base utility bond spread at 1.415%.

Approach to Long-Term Debt p. p. 138
Approach to Long-Term Debt The status quo approach to the long-term debt rate is to use the weighted average of embedded (actual) debt plus forecasted debt rate(s) of new debt in the test period. For Enbridge Gas and OPG, the DLTDR is not...

AI summary The document discusses the approach to long-term debt rates, noting that the status quo uses a weighted average of embedded and forecasted debt rates. For Enbridge Gas and OPG, the DLTDR is not used, while for electricity distributors and transmitters, a DLTDR formula acts as a ceiling in certain cases, referencing the 2009 Report.

Where: p. pp. 138-140
Where: is the Long Canada (30-year Government of Canada) Bond yield forecast for year . is the spread between 30-year A-rated Utility Corporate Bond yields and Long Canada (30-year Government of Canada) Bond Yields. The data for and are de...

AI summary The document discusses the methodology for forecasting long-term and short-term debt rates, including the use of Consensus Forecasts, Bank of Canada data, and Bloomberg LP data. It outlines the OEB's approval of interim DLTDR and DSTDR rates for 2025 and the approach to short-term debt, including the use of Canada 3-month T-bill rates instead of BA rates.

Variances from Deemed Capital Structure p. p. 140
Variances from Deemed Capital Structure The OEB sets rates using a deemed capital structure. The OEB sets the equity ratio at 40% and the short-term debt ratio at 4% for electricity distributors and transmitters. Although both of EPCOR Nat...

AI summary The OEB sets deemed capital structures for utilities, including equity and short-term debt ratios. EPCOR Natural Gas has different equity ratios in its service territories, and notional debt is discussed as the difference between deemed and actual debt. Different rates, such as DLTDR and DSTDR, have been used for notional debt in the past.

N-24Compliance Filing - NSPML 2 passages
Section 10 p. p. 3
12 In addition, the Board determined that the DER for sustaining capital should continue 13 at 70 percent debt and 30 percent equity. Table 2 provides a comparative assessment of 14 the impact of maintaining the 70/30 equity financing stru...

AI summary The Board has decided to maintain the DER for sustaining capital at a 70% debt and 30% equity structure, as outlined in Table 2, which compares this structure to the requested 60/40 structure.

3 TABLE 3 p. p. 3
3 TABLE 3 2026 Description (Amounts in $millions) Original Assessment Compliance Filing O&M 22.0 22.0 Depreciation 57.2 57.2 Debt Financing Costs (Net)1 • Interest 37.7 37.8 • Amortization of Deferred Financing Costs 1.4 1.4 Equity Financi...

AI summary Table 3 provides a comparison of original assessment and compliance filing figures for various cost categories in 2026, including O&M, depreciation, debt and equity financing costs, and total costs, with minor variations between the two columns.

N-25Compliance Filing - NSPML - REFILE 2 passages
Section 10 p. p. 3
12 In addition, the Board determined that the DER for sustaining capital should continue 13 at 70 percent debt and 30 percent equity. Table 2 provides a comparative assessment of 14 the impact of maintaining the 70/30 equity financing stru...

AI summary The Board has decided to maintain the DER for sustaining capital at a 70 percent debt and 30 percent equity structure, as outlined in Table 2, which compares this structure with the requested 60/40 split.

3 TABLE 3 p. p. 3
3 TABLE 3 2026 Description (Amounts in $millions) Original Assessment Compliance Filing O&M 22.0 22.0 Depreciation 57.2 57.2 Debt Financing Costs (Net)1 • Interest 37.7 37.8 • Amortization of Deferred Financing Costs 1.4 1.4 Equity Financi...

AI summary Table 3 presents a comparison of original assessment and compliance filing figures for various financial categories in 2026, including operating and maintenance costs, depreciation, debt and equity financing costs, and total costs, with minor variations between the two assessments.

101936Board Decision 4 passages
[3] NSPML's cost assessment request is broken down as follows: p. p. 3
[3] NSPML's cost assessment request is broken down as follows: Description $M Operating & Maintenance 22.0 Depreciation 57.2 Debt Financing Costs • Interest (Net) 37.7 Amortization of Deferred Financing Costs 1.4 Equity Financing Costs 40....

AI summary NSPML's cost assessment request is detailed in a table listing various cost categories, including operating and maintenance, depreciation, debt and equity financing costs, and FLG2, with a total of $198.7 million.

5.1 The Fair Return Standard p. p. 16
ompensate for the risk assumed in relation to the entire spectrum of comparable competitive investments available. The challenge with this principle is finding comparable companies with similar risks. The financial integrity and capital at...

AI summary The fair return standard requires utilities to be compensated for risks similar to competitive investments. The financial integrity and capital attraction principles depend on meeting the comparable investment principle. Determining appropriate debt ratings and attracting capital are key challenges. Expert evidence from NSPML and Board Counsel was presented.

5.3 Capital Structure p. p. 39
nd we had the debt fixed at the 70 percent level, and so now some of that can be balanced when we do the final cost at true-up, I suppose we're calling it, but that does incrementally cause the issue. So every time we've attempted to rebal...

AI summary The discussion centers on the challenge of maintaining a 30/70 debt-equity ratio (DER) in regulatory reporting, with the inability to rebalance equity without increasing debt. The speaker acknowledges that increasing the equity thickness would benefit shareholders but is constrained by the Board's disallowance and holdback mechanisms. Dr. Cleary did not address the issue in his report but had no strong objections to the request at the hearing.

5.4 Party Closing Submissions p. p. 42
risk or prejudice to NSPML going forward. [139] Regarding the request for the ±1.5% flexibility in capital structure, the Industrial Group referred to paragraph 302 of the NSUARB's decision in 2013: [302] The Board understands the flexibil...

AI summary The Industrial Group requested ±1.5% flexibility in NSPML's capital structure, referencing a 2013 NSUARB decision that allowed up to 35% actual equity during Phase 3 and 30% equity thickness during Phase 4, with restrictions on payout of earnings.

102713Board Order 1 passage
FINAL ORDER
FINAL ORDER NSP Maritime Link Incorporated (NSPML) applied to the Nova Scotia Energy Board for approval of its 2026 revenue requirement and a cost assessment from Nova Scotia Power Incorporated (NS Power), continuing January 1, 2026. The B...

AI summary NSP Maritime Link Incorporated (NSPML) applied for approval of its 2026 revenue requirement and cost assessment. The Nova Scotia Energy Board issued an interim order and later a final decision, reducing the return on equity and adjusting the debt-to-equity ratio. NS Power submitted compliance filings, and the final cost assessment was reduced to $197.5 million.

98997Dr. Cleary (NSPML) IR 1 to 13 4 passages
References: p. p. 2
References: - (A) On page 24 (footnote 24) of its evidence, Concentric refers to the following source for the "forecast" data for "Long-Term Forecast for 10-Year Government Bond Yields" for Government of Canada bonds that is used to prepar...

AI summary Concentric references a 2025 Consensus Economics forecast for 10-year government bond yields and confirms that the OEB's deemed long-term debt rate has been 40 basis points lower than actual rates since 2010, with similar findings by Dr. Cleary.

Question: p. p. 2
Question: (a) Please confirm that more recent (July 2025) data from reputable debt rating agencies reports the following debt ratings, which show that Canada has higher debt ratings than the U.S. with S&P and Moody's, consistent with their...

AI summary The question seeks confirmation on Canada's sovereign debt ratings relative to the U.S., the existence of a 'home bias' in Canadian investment, U.S. bond yield trends, and whether NSPML would prefer borrowing in the U.S. despite higher yields and currency risk. The text includes data from 2025 and references to investor behavior and bond yield comparisons.

Request IR-11: p. p. 3
Request IR-11: References: (A) On page 57 of its evidence, Concentric states the following (bold added for emphasis): Some may argue that the debt used to finance the Maritime Link project cost of $1.7 billion issued by the Maritime Link F...

AI summary Concentric argues that the government of Canada's debt guarantee for the Maritime Link project does not protect equity investors, as disallowances would be fully assigned to equity. The additional $500 million in debt issued in December 2024 increased NSPML's debt ratio to 78%, significantly raising equity risk.

Question: p. p. 3
Question: - (a) Please explain Concentric's assertion that " Some may argue that the debt used to finance the Maritime Link project cost of $1.7 billion issued by the Maritime Link Financing Trust and guaranteed by the government of Canada...

AI summary The question addresses Concentric's assertions regarding the Maritime Link project's financing, including the impact of a government loan guarantee on NSPML's risk, bond yields, equity ratio calculations, and the rationale behind Concentric's proposed higher equity ratio requirements for NSPML.

99008NSEB (NSPML) IR 1 to 44 2 passages
Request IR-27:
Request IR-27: - Page 23 - NSPML refers at several points in the application to the impact of the FLG2 which changed - NSPML's capital structure to about 78/22 debt to equity. NSPML submits that this places it at - higher risk: - Page 19,...

AI summary NSPML highlights that the FLG2 has significantly altered its capital structure to approximately 78% debt and 22% equity, increasing its financial risk compared to typical T&D utilities. This change has also led to higher financing costs and greater leverage, impacting its authorized return on equity.

Request IR-44:
Request IR-44: - 19 Page 57 states: "Some may argue that the debt used to finance the Maritime Link project cost of - $1.7 billion issued by the Maritime Link Financing Trust and guaranteed by the government of - 21 Canada lowers NSPML's r...

AI summary The text discusses concerns about the Maritime Link project's financing, specifically the impact of a government-guaranteed debt on NSPML's risk and equity investors. It raises questions about whether disallowances by the Board would be due to NSPML's imprudence and whether these disallowances are fully assigned to shareholders.

99011SBA (NSPML) IR 1 to 6 2 passages
Request IR-3:
Request IR-3: Refer to the Application, Exhibit N-1, pages 15-16 of 29 and respond to the following: a) Please provide supporting calculations for the $37.7M net interest cost, showing principal balances, repayment schedule, and interest r...

AI summary The request asks for supporting calculations for a $37.7M net interest cost, including principal balances, repayment schedules, and interest rates, as well as any sensitivity analysis on financing costs if market interest rates in 2026 differ from current assumptions.

Request IR-6:
Request IR-6: Refer to the Application, Exhibit N-1, pages 25-27 and respond to the following: - a) Please provide all calculations and supporting workpapers used to determine the proposed 60/40 debt-to-equity ratio, and quantify its proje...

AI summary Request IR-6 asks for calculations and supporting workpapers related to the proposed 60/40 debt-to-equity ratio, including its impact on WACC, debt service coverage, financing costs, revenue requirements, and credit ratings, as well as benchmarking studies used to justify the ratio.

99012IG (NSPML) IR 1 to 22 1 passage
9 Request IR-16:
9 Request IR-16: 10 Reference: Page 25, lines 22-24. After FLG2 was put into place, the debt-to-equity ratio for NSPML was reduced to approximately 78 percent debt and 22 percent equity, resulting in the financial risk for NSPML being sign...

AI summary The text discusses concerns about the financial risk of NSPML after the implementation of FLG2, which increased its debt-to-equity ratio to 78% debt and 22% equity, significantly higher than other regulated entities. Questions are raised about whether FLG2 debt is separated in NSPML's financial statements and its impact on the debt-to-equity ratio.

101936Board Decision 6 passages
[2] NSPML requested approval to: p. p. 3
[2] NSPML requested approval to: - set the 2026 annual cost assessment, effective January 1, 2026, at $198.7 million, which is lower than the total 2025 annual assessment of $200.6 million set by the Board, and includes $39.7 million for r...

AI summary NSPML requested approval to set the 2026 annual cost assessment at $198.7 million, maintain a 9% return on equity, revise its capital structure to 60% debt and 40% equity, and allow flexibility in equity thickness for original project capital costs.

[3] NSPML's cost assessment request is broken down as follows: p. p. 3
[3] NSPML's cost assessment request is broken down as follows: Description $M Operating & Maintenance 22.0 Depreciation 57.2 Debt Financing Costs • Interest (Net) 37.7 Amortization of Deferred Financing Costs 1.4 Equity Financing Costs 40....

AI summary NSPML's cost assessment request includes operating and maintenance costs, depreciation, debt and equity financing costs, and a federal loan guarantee. The total requested costs amount to $198.7 million.

5.0 RETURN ON EQUITY AND CAPITAL STRUCTURE p. pp. 12-15
5.0 RETURN ON EQUITY AND CAPITAL STRUCTURE [38] NSPML's existing cost of capital is based on an approved return on equity of 9.0% for ratemaking purposes, as decided in the initial Maritime Link decision, 2013 NSUARB 154 ( 2013 Maritime Li...

AI summary NSPML is proposing to maintain a 9% return on equity despite a recommendation of 10.10% to 10.35% from Concentric Energy Advisors. It also seeks to revise its capital structure to 60% debt and 40% equity for sustaining capital and introduce flexibility in its regulated capital structure for original project costs.

5.1 The Fair Return Standard p. p. 16
ompensate for the risk assumed in relation to the entire spectrum of comparable competitive investments available. The challenge with this principle is finding comparable companies with similar risks. The financial integrity and capital at...

AI summary The fair return standard requires utilities to be compensated for risks associated with investments. The challenge lies in finding comparable companies. Financial integrity and capital attraction principles are satisfied if the allowed return supports stable investment grades and attracts necessary capital. Expert evidence from NSPML and Board Counsel was presented to the NSUARB.

5.3 Capital Structure p. p. 39
nd we had the debt fixed at the 70 percent level, and so now some of that can be balanced when we do the final cost at true-up, I suppose we're calling it, but that does incrementally cause the issue. So every time we've attempted to rebal...

AI summary The discussion revolves around the challenges of maintaining a 30/70 debt-to-equity ratio in regulatory reporting, with the inability to rebalance equity without increasing debt. The speaker acknowledges that raising equity thickness would benefit shareholders but is constrained by existing disallowances and holdback mechanisms ordered by the Board.

5.4 Party Closing Submissions p. p. 42
risk or prejudice to NSPML going forward. [139] Regarding the request for the ±1.5% flexibility in capital structure, the Industrial Group referred to paragraph 302 of the NSUARB's decision in 2013: [302] The Board understands the flexibil...

AI summary The Industrial Group requested ±1.5% flexibility in the capital structure for NSPML, referencing a 2013 NSUARB decision that allowed up to 35% actual equity during Phase 3 and flexibility in Phase 4, but prohibited payout of earnings exceeding the approved return on equity with a 30% equity thickness.

102712Board letter re: Order 1 passage
Section 1 p. p. 0
July 10, 2026 By Email Parties of M12394 Dear Parties: M12394 - NSP Maritime Link Inc. (NSPML) - 2026 Cost Assessment Application - Compliance Filing The Nova Scotia Energy Board issued its decision in this matter on May 11, 2026 (2026 NSE...

AI summary The Nova Scotia Energy Board issued a decision on May 11, 2026, reducing NSPML's Return on Equity from 9.0% to 8.75% and adjusting the debt-to-equity ratio. NS Power submitted compliance filings, resulting in a $1.2 million reduction in the 2026 cost assessment from $198.7 million to $197.5 million. The Board is satisfied with the compliance filing.

102713Board Order 1 passage
FINAL ORDER
FINAL ORDER NSP Maritime Link Incorporated (NSPML) applied to the Nova Scotia Energy Board for approval of its 2026 revenue requirement and a cost assessment from Nova Scotia Power Incorporated (NS Power), continuing January 1, 2026. The B...

AI summary The Nova Scotia Energy Board approved NSP Maritime Link Incorporated's 2026 revenue requirement and cost assessment, reducing the proposed return on equity and adjusting the debt-to-equity ratio. The final cost assessment was reduced by $1.2 million from the interim approval. NS Power submitted compliance filings reflecting these changes.

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 →