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## FINANCIAL HIGHLIGHTS 

## PERFORMANCE MEASURES 

Information for 2005 to 2009 is presented in Canadian GAAP and may not be comparable with information provided under IFRS for 2010 to 2013. 

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(1) Net income (loss) and earnings (loss) per share have been restated for changes required by IFRS to implement IAS 19 - Employee Benefits. This change, which became effective, retroactively, January 1, 2013, is described in note 2 of the consolidated financial statements for the year ended December 31, 2013. 

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(1) These performance measures are not defined by International Financial Reporting Standards (“IFRS”). Please see page 22 for a definition of each measure. 

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(1) Calculated based on proportionate share based on ownership interest of 51% for Amherst, included in long-term debt - power and 50% for Bristol Water, included in long-term debt - utilities - water (December 31, 2011 – 70% for Bristol Water). 

## INVESTOR INFORMATION 

## Quick Facts 

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