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## NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

## REVENUES AND NET INCOME/(LOSS) 

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1 The net gain/(loss) on disposal in 2001 related to Gas Marketing, and in 1999 related to the April Plan and the December Plan, includes the actual and estimated gains and losses on sale, the results of the discontinued operations between the date of plan approval and the expected dates of disposal, together with direct incremental costs of the dispositions, including severance and transaction expenses. The net gains in 2001 and 2000 related to the December Plan represent adjustments to the 1999 provi- sion resulting from transactions completed and revisions to estimates. 2 Amounts reflect the impairment of certain of the Company’s midstream assets. Asset impairments were determined by comparing estimated future undiscounted net cash 

flows with the net carrying value of the related asset. 

## OTHER FINANCIAL INFORMATION 

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The provision for loss on discontinued operations at December 31, 2001 was $264 million (December 31, 2000 – $128 million). This was com- prised of $129 million relating to Gas Marketing and $135 million relating to the December Plan. 

