Topic:"Performance Monitoring" in M03154

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

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06394Board Order 2/16/2011 1 passage

POLICY p. p. 126

POLICY - The Company engages in risk management activities to manage the Company's exposure to changes in the market prices of commodities, foreign exchange and interest rates. - The Company does not use derivative instruments for trading...

AI summary The Company engages in risk management activities to mitigate exposure to commodity prices, foreign exchange, and interest rates. Derivative instruments are used solely for risk management and not for trading or speculation. These instruments are accounted for under hedge accounting, with gains and losses deferred to regulatory assets or liabilities.

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