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				&lt;span style="font-family:'Times New Roman'"&gt;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, prior year quarterly information is included in the FERC 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 &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; 3&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;1&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;, 202&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;6&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; and December 31, 202&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;5&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;; the results of operations for the three months ended &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, 2026 &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;and &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, 2025&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;; and cash flows for the &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;three&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; months ended &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, 2026&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; and &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, 2025&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;, in accordance with the accounting requirements of FERC USA. The results of operations for the three months&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;ending&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;2026,&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt; and &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;March 31, &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;2025, &lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;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 Enbridge Pipelines (Toledo) Inc., presented in the Form 6 Annual report filed 202&lt;/span&gt;&lt;span style="font-family:'Times New Roman'"&gt;5.&lt;/span&gt;&#xD;
			&lt;/p&gt;&#xD;
			&lt;p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt"&gt;&#xD;
				&lt;span style="font-family:'Times New Roman'; "&gt;&amp;#160;&lt;/span&gt;&#xD;
			&lt;/p&gt;&#xD;
			&lt;p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt"&gt;&#xD;
				&lt;span style="font-family:'Times New Roman'; "&gt;&amp;#160;&lt;/span&gt;&#xD;
			&lt;/p&gt;&#xD;
			&lt;p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt"&gt;&#xD;
				&lt;span style="font-family:'Times New Roman'; "&gt;&amp;#160;&lt;/span&gt;&#xD;
			&lt;/p&gt;&#xD;
			&lt;p style="margin-top:0pt; margin-bottom:0pt; font-size:12pt"&gt;&#xD;
				&lt;span style="font-family:'Times New Roman'; "&gt;&amp;#160;&lt;/span&gt;&#xD;
			&lt;/p&gt;&#xD;
		&lt;/div&gt;&#xD;
	&lt;/div&gt;</ferc:NotesToFinancialStatementsTextBlock>
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