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C000840
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<div>
<div>
<p style="margin-top:0pt; margin-left:18pt; margin-bottom:0pt; text-indent:-18pt; padding-left:18pt; font-size:11pt">
<span style="font-family:Arial">1.</span><span style="font-family:Arial; font-size:10pt">None</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-left:18pt; margin-bottom:0pt; text-indent:-18pt; padding-left:18pt; font-size:11pt">
<span style="font-family:Arial">2.</span><span style="font-family:Arial; font-size:10pt">None</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-left:18pt; margin-bottom:0pt; text-indent:-18pt; padding-left:18pt; font-size:11pt">
<span style="font-family:Arial">3.</span><span style="font-family:Arial; font-size:10pt">None</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-left:18pt; margin-bottom:0pt; text-indent:-18pt; padding-left:18pt; font-size:11pt">
<span style="font-family:Arial">4.</span><span style="font-family:Arial; font-size:10pt">None</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-left:18pt; margin-bottom:0pt; text-indent:-18pt; padding-left:18pt; font-size:11pt">
<span style="font-family:Arial">5.</span><span style="font-family:Arial; font-size:10pt">N/A</span>
</p>
<p style="margin-top:0pt; margin-bottom:8pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
</div>
</div>
<div>
<div>
<p style="margin-top:0pt; margin-left:13.5pt; margin-bottom:0pt; text-indent:-13.5pt; padding-left:13pt; font-size:12pt">
<span style="font-family:Arial; font-size:10pt; font-weight:bold; font-style:italic">Basis</span><span style="font-family:Arial; font-weight:bold; font-style:italic"> </span><span style="font-family:Arial; font-size:10pt; font-weight:bold; font-style:italic">for</span><span style="font-family:Arial; font-weight:bold; font-style:italic"> </span><span style="font-family:Arial; font-size:10pt; font-weight:bold; font-style:italic">Presentation</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:10pt">
<span style="font-family:Arial">The accompanying unaudited interim financial statements have been prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission (“FERC USA”), as set forth in its applicable Uniform System of Accounts and published accounting releases for quarterly reporting, which is a comprehensive basis of accounting other than accounting principles accepted in the United States of America (“GAAP”). Accordingly, they do not include all the information and footnotes required by FERC USA in the annual report. In accordance with FERC USA guidelines</span><span style="font-family:Arial">, prior year</span><span style="font-family:Arial"> quarterly information </span><span style="font-family:Arial">is</span><span style="font-family:Arial"> included in </span><span style="font-family:Arial">the FERC</span><span style="font-family:Arial"> 6Q. In the opinion of management, they contain all adjustments, consisting only of normal recurring adjustments, which management considers necessary to present fairly the financial position as of June 30, 2025 and December 31, 2024; the results of operations for the </span><span style="font-family:Arial">three </span><span style="font-family:Arial">and six </span><span style="font-family:Arial">months ended June 30, 2025 and June 30, 2024; and cash flows for the </span><span style="font-family:Arial">six</span><span style="font-family:Arial"> months ended June 30, 2025 and June 30, 2024, in accordance with the accounting requirements of FERC USA. The results of operations for the </span><span style="font-family:Arial">three or six</span><span style="font-family:Arial"> months ended June 30, </span><span style="font-family:Arial">2025</span><span style="font-family:Arial"> and June 30, </span><span style="font-family:Arial">2024</span><span style="font-family:Arial"> should not be taken as indicative of the results to be expected for the full year, due to seasonality, maintenance activities and other factors. The interim financial statements should be read in conjunction with the financial statements and notes thereto of Express Pipeline LLC, presented in Form No. 6 Annual Report files for 2024.</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:10pt">
<span style="font-family:Arial; "> </span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:10pt">
<span style="font-family:Arial">Certain comparative figures in our financial statements have been reclassified to conform to the current year’s presentation:</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:10pt">
<span style="font-family:Arial">- Page 120: </span><span style="font-family:Arial">$</span><span style="font-family:Arial">1,</span><span style="font-family:Arial">0</span><span style="font-family:Arial">2</span><span style="font-family:Arial">8</span><span style="font-family:Arial">,</span><span style="font-family:Arial">8</span><span style="font-family:Arial">64</span><span style="font-family:Arial"> related to the amortization of intangible assets has been reclassified from Row 4 (Depreciation) to Row 5 (Amortization).</span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-bottom:8pt; font-size:8pt">
<span style="font-family:Arial; "> </span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
<p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt">
<span style="font-family:'Times New Roman'; "> </span>
</p>
</div>
</div>
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Nafeesa Kassam
Vice President - Finance
Nafeesa Kassam
2025-09-05
915 N. Eldridge Parkway, Suite 1100, Houston, Texas, 77079
Alan McCoy
Manager, Accounting
Suite 200, 425 - 1st Street SW, Calgary, Alberta, Canada T2P 3L8
403-231-5937
O
N/A
N/A
17862797
33158339
3259703
1609493
439636
56329968
563621156
387097224
176523932
176523932
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17862797
Prepayments
-38683
Other Long-term Assets
37700
-4764286
Other Long-term Liabilities
-16191
-38429
Construction Payables
-149905
-370522
Others
1972731
-4839762
Capital Contributions from Partner
-123000000
Cash Distributions to Partners
-65000000
-181000000
121317772
121317772
1790463
1790463
81480
81480
123189715
262857
262857
4195405
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12340802
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65414
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322
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Montana
45173183
45173183
14164189
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Wyoming
30745779
30745779
94180
Express Pipeline LLC
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