FINANCIAL INFORMATION ACT RETURN

Transcription

1 FINANCIAL INFORMATION ACT RETURN Year Ended March 31, 214 Published in accordance with the Financial Information Act, Revised Statutes of British Columbia 1996, Chapter 14, as amended.

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3 FINANCIAL INFORMATION ACT RETURN FOR YEAR ENDED MARCH 31, 214 TABLE OF CONTENTS A. Audited Consolidated Financial Statements F214 B. British Columbia Hydro and Power Authority and its subsidiaries Powerex Corp. and Powertech Labs Inc. Schedule of Remuneration and Expenses Board of Directors C. British Columbia Hydro and Power Authority Schedule of Remuneration and Expenses General Schedule of Remuneration and Expenses Employees Schedule of Payments to Suppliers for Goods and Services Statement of Grants and Contributions D. Columbia Hydro Constructors Ltd. Schedule of Remuneration and Expenses General Schedule of Remuneration and Expenses Employees Schedule of Payments to Suppliers for Goods and Services E. Powerex Corp. Schedule of Remuneration and Expenses General Schedule of Remuneration and Expenses Employees Schedule of Payments to Suppliers for Goods and Services F. Powertech Labs Inc. Schedule of Remuneration and Expenses General Schedule of Remuneration and Expenses Employees Schedule of Payments to Suppliers for Goods and Services

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5 CONSOLIDATED FINANCIAL STATEMENTS F214 MANAgEMENT REPORT The consolidated financial statements of British Columbia Hydro and Power Authority (BC Hydro) are the responsibility of management and have been prepared in accordance with the financial reporting provisions prescribed by the Province of British Columbia pursuant to Section 23.1 of the Budget Transparency and Accountability Act and Section 9.1 of the Financial Administration Act (see Note 2(a)). The preparation of financial statements necessarily involves the use of estimates which have been made using careful judgment. In management s opinion, the consolidated financial statements have been properly prepared within the framework of the accounting policies summarized in the consolidated financial statements and incorporate, within reasonable limits of materiality, all information available at May 29, 214. The consolidated financial statements have also been reviewed by the Audit & Finance Committee and approved by the Board of Directors. Financial information presented elsewhere in this Annual Report is consistent with that in the consolidated financial statements. Management maintains systems of internal controls designed to provide reasonable assurance that assets are safeguarded and that reliable financial information is available on a timely basis. These systems include formal written policies and procedures, careful selection and training of qualified personnel and appropriate delegation of authority and segregation of responsibilities within the organization. An internal audit function independently evaluates the effectiveness of these internal controls on an ongoing basis and reports its findings to management and the Audit & Finance Committee. The consolidated financial statements have been examined by independent external auditors. The external auditors responsibility is to express their opinion on whether the consolidated financial statements, in all material respects, fairly present BC Hydro s financial position, comprehensive income and cash flows in accordance with financial reporting provisions prescribed by the Province of British Columbia pursuant to Section 23.1 of the Budget Transparency and Accountability Act and Section 9.1 of the Financial Administration Act (see Note 2(a)). The Auditors Report, which follows, outlines the scope of their examination and their opinion. The Board of Directors, through the Audit & Finance Committee, is responsible for ensuring that management fulfills its responsibility for financial reporting and internal controls. The Audit & Finance Committee, comprised of directors who are not employees, meets regularly with the external auditors, the internal auditors and management to satisfy itself that each group has properly discharged its responsibility to review the financial statements before recommending approval by the Board of Directors. The Audit & Finance Committee also recommends the appointment of external auditors to the Board of Directors. The internal and external auditors have full and open access to the Audit & Finance Committee, with and without the presence of management. Charles Reid President and Chief Executive Officer Cheryl yaremko Executive VP Finance & Chief Financial Officer vancouver, Canada May 29, 214

6 FiNANCiAL REsULTs independent AUDiTORs REPORT The Minister of Energy and Mines and Minister Responsible for Core Review, Province of British Columbia and the Board of Directors of British Columbia Hydro and Power Authority: We have audited the accompanying consolidated financial statements of British Columbia Hydro and Power Authority, which comprise the consolidated statement of financial position as at March 31, 214, the consolidated statements of comprehensive income, changes in equity and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information. Management s Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the financial reporting provisions prescribed by the Province of British Columbia pursuant to Section 23.1 of the Budget Transparency and Accountability Act and Section 9.1 of the Financial Administration Act (see Note 2(a)), and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of British Columbia Hydro and Power Authority as at March 31, 214 and its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with the financial reporting provisions prescribed by the Province of British Columbia pursuant to Section 23.1 of the Budget Transparency and Accountability Act and Section 9.1 of the Financial Administration Act (see Note 2(a)). Chartered Accountants vancouver, Canada May 29, 214

7 FiNANCiAL REsULTs CONsOLiDATED statements OF COMPREHENsiVE income for the years ended March 31 (in millions) Revenues Domestic $ 4,319 $ 4,38 Trade 1, ,392 4,898 Expenses Operating Expenses (Note 5) 4,245 3,849 Finance Charges (Note 6) Net Income OTHER COMPREHENSIVE INCOME (LOSS) Items Reclassified Subsequently to Net Income Effective portion of changes in fair value of derivatives designated as cash flow hedges 37 (5) Reclassification to income on derivatives designated as cash flow hedges (7) (1) Foreign currency translation gains 16 2 Other Comprehensive Loss (17) (13) Total Comprehensive Income $ 532 $ 496 See accompanying Notes to Consolidated Financial Statements.

8 FiNANCiAL REsULTs CONsOLiDATED statements OF FiNANCiAL POsiTiON as at March 31 (in millions) ASSETS Current Assets Cash and cash equivalents (Note 8) $ 17 $ 6 Restricted cash (Notes 8 and 15) Accounts receivable and accrued revenue (Note 9) Inventories (Note 1) Prepaid expenses Current portion of derivative financial instrument assets (Note 19) ,61 1,238 Non-Current Assets Property, plant and equipment (Note 11) 18,525 17,226 Intangible assets (Note 12) Regulatory assets (Note 13) 4,928 4,741 Sinking funds (Note 14) Derivative financial instrument assets (Note 19) ,11 22,544 $ 25,711 $ 23,782 LIABILITIES AND EQUITY Current Liabilities Accounts payable and accrued liabilities (Notes 15 and 2) $ 1,886 $ 1,544 Current portion of long-term debt (Note 16) 4,87 3,288 Current portion of derivative financial instrument liabilities (Note 19) ,49 5,4 Non-Current Liabilities Long-term debt (Note 16) 11,61 1,846 Regulatory liabilities (Note 13) Derivative financial instrument liabilities, long-term (Note 19) Contributions in aid of construction 1,291 1,196 Post-employment benefits (Note 18) 1,173 1,396 Other long-term liabilities (Note 2) 1,439 1,439 15,797 15,278 Shareholder s Equity Contributed surplus 6 6 Retained earnings 3,751 3,369 Accumulated other comprehensive income ,865 3,5 $ 25,711 $ 23,782 Commitments and Contingencies (Note 21) See accompanying Notes to Consolidated Financial Statements. Approved on Behalf of the Board: Stephen Bellringer Chair, Board of Directors Tracey L. Mcvicar Chair, Audit & Finance Committee

9 FiNANCiAL REsULTs CONsOLiDATED statements OF CHANgEs in EQUiTY Total Unrealized Accumulated Cumulative Gains/(Losses) Other Translation on Cash Flow Comprehensive Contributed Retained (in millions) Reserve Hedges Income Surplus Earnings Total Balance, April 1, 212 $ 15 $ 69 $ 84 $ 6 $ 3,75 $ 3,219 Payment to the Province (215) (215) Comprehensive Income (Loss) 2 (15) (13) Balance, March 31, ,369 3,5 Payment to the Province (167) (167) Comprehensive Income (Loss) 16 (33) (17) Balance, March 31, 214 $ 33 $ 21 $ 54 $ 6 $ 3,751 $ 3,865 See accompanying Notes to Consolidated Financial Statements.

10 FiNANCiAL REsULTs CONsOLiDATED statements OF CAsH FLOws for the years ended March 31 (in millions) Operating Activities Net income $ 549 $ 59 Regulatory account transfers (Note 13) (584) (72) Adjustments for non-cash items: Amortization of regulatory accounts (Note 13) Amortization and depreciation expense Unrealized gains on mark-to-market (39) (16) Employee benefit plan expenses 94 3 Interest accrual Other items ,674 1,376 Changes in: Restricted cash (285) (39) Accounts receivable and accrued revenue (36) (82) Prepaid expenses (9) (54) Inventories 64 (3) Accounts payable, accrued liabilities and other long-term liabilities (78) 21 Contributions in aid of construction (212) 133 Interest paid (647) (621) Cash provided by operating activities Investing Activities Property, plant and equipment and intangible asset expenditures (1,943) (1,81) Cash used in investing activities (1,943) (1,81) Financing Activities Long-term debt: Issued 1,11 1,528 Retired (76) (2) Receipt of revolving borrowings 8,49 6,61 Repayment of revolving borrowings (7,224) (6,172) Payment to the Province (Note 17) (215) (23) Settlement of derivative instruments (84) - Other items (16) (17) Cash provided by financing activities 1, Increase in cash and cash equivalents Cash and cash equivalents, beginning of year 6 12 Cash and cash equivalents, end of year $ 17 $ 6 See accompanying Notes to Consolidated Financial Statements.

11 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 1: REPORTiNg ENTiTY British Columbia Hydro and Power Authority (BC Hydro) was established in 1962 as a Crown corporation of the Province of British Columbia (the Province) by enactment of the Hydro and Power Authority Act. As directed by the Hydro and Power Authority Act, BC Hydro s mandate is to generate, manufacture, conserve and supply power. BC Hydro owns and operates electric generation, transmission and distribution facilities in the province of British Columbia. The consolidated financial statements of BC Hydro include the accounts of BC Hydro and its principal wholly-owned operating subsidiaries Powerex Corp. (Powerex), Powertech Labs Inc. (Powertech), and Columbia Hydro Constructors Ltd. (Columbia), (collectively with BC Hydro, the Company ) including BC Hydro s one third interest in the Waneta Dam and Generating Facility (Waneta). All intercompany transactions and balances are eliminated on consolidation. The Company accounts for its one third interest in Waneta as a joint operation. The consolidated financial statements include the Company s proportionate share in Waneta, including its share of any liabilities and expenses incurred jointly with Teck Metals Ltd. and its revenue from the sale of the output in relation to Waneta. NOTE 2: BAsis OF PREsENTATiON (a) Basis of Accounting These consolidated financial statements have been prepared in accordance with the significant accounting policies as set out in Note 4. These policies have been established based on the financial reporting provisions prescribed by the Province pursuant to Section 23.1 of the Budget Transparency and Accountability Act (BTAA) and Section 9.1 of the Financial Administration Act (FAA). In accordance with the directive issued by the Province s Treasury Board, BC Hydro is to prepare these consolidated financial statements in accordance with the accounting principles of International Financial Reporting Standards (IFRS), combined with regulatory accounting in accordance with Financial Accounting Standards Board Accounting Standards Codification 98 (ASC 98), Regulated Operations (collectively the Prescribed Standards ). The application of ASC 98 results in BC Hydro recognizing in the statement of financial position the deferral and amortization of certain costs and recoveries that have been approved by the British Columbia Utilities Commission (BCUC) for inclusion in future customer rates. Such regulatory costs and recoveries would be included in the determination of comprehensive income unless recovered in rates in the year the amounts are incurred. BC Hydro s accounting policies with respect to its regulatory accounts are disclosed in Note 4(a) and the impact of the application of ASC 98 on these consolidated financial statements is described in Note 13. Certain amounts in the prior year s comparative figures have been reclassified to conform to the current year s presentation. These consolidated financial statements were approved by the Board of Directors on May 29, 214. (b) Basis of Measurement The consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are accounted for according to the financial instrument categories as defined in Note 4(j) and the post employment benefits obligation as described in Note 4(n). (c) Functional and Presentation Currency The functional currency of BC Hydro and all of its subsidiaries, except for Powerex, is the Canadian dollar. Powerex s functional currency is the U.S. dollar. These consolidated financial statements are presented in Canadian dollars and financial information has been rounded to the nearest million.

12 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (d) Key Assumptions and Significant Judgments The preparation of financial statements in conformity with the Prescribed Standards requires management to make judgments, estimates and assumptions in respect of the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from those judgments, estimates, and assumptions. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about significant areas of judgment, estimates and assumptions in applying accounting policies that have the most significant effect on the amounts recognized in the financial statements is as follows: (i) Retirement Benefit Obligation BC Hydro operates a defined benefit statutory pension plan for its employees which is accounted for in accordance with IAS 19, Employee Benefits. Actuarial valuations are based on key assumptions which include employee turnover, mortality rates, discount rates, earnings increases and expected rate of return on retirement plan assets. Judgment is exercised in determining these assumptions. The assumptions adopted are based on prior experience, market conditions and advice of plan actuaries. Future results are impacted by these assumptions including the accrued benefit obligation and current service cost. See Note 18 for significant benefit plan assumptions. (ii) Provisions and Contingencies Management is required to make judgments to assess if the criteria for recognition of provisions and contingencies are met, in accordance with IAS 37, Provisions, Contingent Liabilities and Contingent Assets. IAS 37 requires that a provision be recognized where there is a present obligation as a result of a past event, it is probable that transfer of economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Key judgments are whether a present obligation exists and the probability of an outflow being required to settle that obligation. Key assumptions in measuring recorded provisions include the timing and amount of future payments and the discount rate applied in valuing the provision. The Company is currently defending certain lawsuits where management must make judgments, estimates and assumptions about the final outcome, timing of trial activities and future costs as at the period end date. Management has obtained the advice of its external counsel in determining the likely outcome and estimating the expected costs associated with these lawsuits; however, the ultimate outcome or settlement costs may differ from management s estimates. (iii) Financial Instruments The Company enters into financial instrument arrangements which require management to make judgments to determine if such arrangements are derivative instruments in their entirety or contain embedded derivatives, including whether those embedded derivatives meet the criteria to be separated from their host contract, in accordance with IAS 39, Financial Instruments: Recognition and Measurement. Key judgments are whether certain non-financial items are readily convertible to cash, whether similar contracts are routinely settled net in cash or delivery of the underlying commodity taken and then resold within a short period, whether the value of a contract changes in response to a change in an underlying rate, price, index or other variable, and for embedded derivatives, whether the economic risks and characteristics are not closely related to the host contract and a separate instrument with the same terms would meet the definition of a derivative on a standalone basis. valuation techniques are used in measuring the fair value of financial instruments when active market quotes are not available. valuation of the Company s financial instruments is based in part on forward prices which are volatile and therefore the actual realized value may differ from management s estimates.

13 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (iv) Leases The Company enters into long-term energy purchase agreements that may be considered to be, or contain a lease. In making this determination, judgment is required to determine whether the fulfillment of an arrangement is dependent on the use of a specific asset, and whether the arrangement conveys a right to use the asset. For those arrangements considered to be, or contain, an embedded lease, further judgment is required to determine whether to account for the agreement as either a finance or operating lease by assessing whether substantially all of the significant risks and rewards of ownership are transferred to the Company or remain with the counterparty to the agreement. The measurement of finance leases requires the estimate of the amount and timing of future cash flows and the determination of an appropriate discount rate. NOTE 3: CHANgEs in ACCOUNTiNg POLiCiEs Except for the changes noted below, the Company has consistently applied the accounting policies set out in Note 4 to all periods presented in these consolidated financial statements. The Company has adopted the following new standards and amendments to standards with a date of initial application of April 1, 213. POST-EMPLOyMENT BENEFITS The amended IAS 19, Employee Benefits replaced interest costs on the defined benefit obligation and the expected return on plan assets with a net interest cost based on the net defined benefit asset or liability. The net interest for the period is determined by applying the same discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit asset or liability at the beginning of the annual period, taking into account any changes in the net defined benefit asset or liability during the period as a result of current service costs, contributions and benefit payments. Previously, the Company determined expected return on plan assets based on their long term rate of expected return. The Company applied the amended standard retrospectively to the prior periods presented. The impact of the adoption of the amended IAS 19 on the measurement of employee benefit costs was mitigated by the application of regulatory accounting in the current and prior periods presented. FAIR value MEASUREMENT The Company applied IFRS 13, Fair Value Measurement prospectively as required by the transitional provisions. The standard provides a consistent definition of fair value and introduces consistent requirements for disclosures related to fair value measurement. There has been no significant measurement adjustments of items recorded at fair value as a result of the adoption of IFRS 13 in the current period. Other standards adopted that have little or no impact on the consolidated financial statements include: IFRS 1, Consolidated Financial Statements IFRS 11, Joint Arrangements IFRS 12, Disclosure of Interests in Other Entities Amendments to IAS 1, Presentation of Financial Statements IAS 28, Investments in Associates and Joint Ventures IFRS 7, Offsetting Financial Assets and Liabilities

14 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 4: significant ACCOUNTiNg POLiCiEs (a) Rate Regulation BC Hydro is regulated by the BCUC and both entities are subject to directives and directions issued by the Province. BC Hydro operates under a cost of service regulation as prescribed by the BCUC. Orders in Council from the Province establish the basis for determining BC Hydro s equity for regulatory purposes, as well as its allowed return on equity and the annual Payment to the Province. Calculation of its revenue requirements and rates charged to customers are established through applications filed with and approved by the BCUC. BC Hydro applies the principles of ASC 98, which differs from IFRS, to reflect the impacts of the rate-regulated environment in which BC Hydro operates (see Note 13). Generally, this results in the deferral and amortization of costs and recoveries to allow for adjustment of future customer rates. In the absence of rate-regulation, these amounts would otherwise be included in comprehensive income unless recovered in rates in the year the amounts are incurred. BC Hydro capitalizes as a regulatory asset all or part of an incurred cost that would otherwise be charged to expense or other comprehensive income if it is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes and the future rates and revenue approved by the BCUC will permit recovery of that incurred cost. Regulatory liabilities are recognized for certain gains or other reductions of net allowable costs for adjustment of future rates as determined by the BCUC. These accounting policies support BC Hydro s rate regulation and regulatory accounts have been established through ongoing application to, and approval by, the BCUC. When a regulatory account has been or will be applied for, and, in management s estimate, acceptance of deferral treatment by the BCUC is considered probable, BC Hydro defers such costs in advance of a final decision of the BCUC. If the BCUC subsequently denies the application for regulatory treatment, the remaining deferred amount is recognized immediately in comprehensive income. (b) Revenue Domestic revenues comprise sales to customers within the province of British Columbia and sales of firm energy outside the province under long-term contracts that are reflected in the Company s domestic load requirements. Other sales outside the province are classified as trade. Revenue is recognized at the time energy is delivered to the Company s customers, the amount of revenue can be measured reliably and collection is reasonably assured. Revenue is determined on the basis of billing cycles and also includes accruals for electricity deliveries not yet billed. Energy trading contracts that meet the definition of a financial or non-financial derivative are accounted for at fair value whereby any realized gains and losses and unrealized changes in the fair value are recognized in trade revenues in the period the change occurred. Energy trading and other contracts which do not meet the definition of a derivative are accounted for on an accrual basis whereby the realized gains and losses are recognized as revenue as the contracts are settled. Such contracts are considered to be settled when, for the sale of products, the significant risks and rewards of ownership transfer to the buyer, and for the sale of services, those services are rendered. (c) Finance Income and Charges Finance income comprises income earned on sinking fund investments held for the redemption of long-term debt, the expected return on defined benefit plan assets, foreign exchange gains and realized hedging instrument gains that are recognized in the statement of comprehensive income, excluding energy trading contracts. Finance charges comprise interest expense on borrowings, accretion expense on provisions and other long-term liabilities, interest on defined benefit obligations, interest on finance lease liabilities, foreign exchange losses and realized hedging instrument losses that are recognized in the statement of comprehensive income. All borrowing costs are recognized using the effective interest rate method.

15 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 Finance costs exclude borrowing costs attributable to the construction of qualifying assets, which are assets that take more than six months to prepare for their intended use. (d) Foreign Currency Foreign currency transactions are translated into the respective functional currencies of BC Hydro and its subsidiaries, using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are re-translated to the functional currency at the exchange rate in effect at that date. The foreign currency gains or losses on monetary items is the difference between the amortized cost in the functional currency at the beginning of the period, adjusted for effective interest and payments during the period, and the amortized cost in the foreign currency translated at the exchange rate at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. For purposes of consolidation, the assets and liabilities of Powerex, whose functional currency is the U.S. dollar, are translated to Canadian dollars using the rate of exchange in effect at the reporting date. Revenue and expenses of Powerex are translated to Canadian dollars at exchange rates at the date of the transactions. Foreign currency differences resulting from translation of the accounts of Powerex are recognized directly in other comprehensive income and are accumulated in the cumulative translation reserve. Foreign exchange gains or losses arising from a monetary item receivable from or payable to Powerex, the settlement of which is neither planned nor likely in the foreseeable future and which in substance is considered to form part of a net investment in Powerex by BC Hydro, are recognized directly in other comprehensive income in the cumulative translation reserve. (e) Property, Plant and Equipment (i) Recognition and Measurement Property, plant and equipment in service are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, direct labor and any other costs directly attributable to bringing the asset into service. The cost of dismantling and removing an item of property, plant and equipment and restoring the site on which it is located is estimated and capitalized only when, and to the extent that, the Company has a legal or constructive obligation to dismantle and remove such asset. Property, plant and equipment in service include the cost of plant and equipment financed by contributions in aid of construction. Borrowing costs that are directly attributable to the acquisition or construction of a qualifying asset are capitalized as part of the cost of the qualifying asset. Upon retirement or disposal, any gain or loss is recognized in the statement of comprehensive income. The Company recognizes government grants when there is reasonable assurance that any conditions attached to the grant will be met and the grant will be received. Government grants related to assets are deducted from the carrying amount of the related asset and recognized in profit or loss over the life of the related asset. Unfinished construction consists of the cost of property, plant and equipment that is under construction or not ready for service. Costs are transferred to property, plant and equipment in service when the constructed asset is capable of operation in a manner intended by management. (ii) Subsequent Costs The cost of replacing a component of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Company, and its cost can be measured reliably. The carrying amount of the replaced component is derecognized. The costs of property, plant and equipment maintenance are recognized in the statement of comprehensive income as incurred.

16 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (iii) Depreciation Property, plant and equipment in service are depreciated over the expected useful lives of the assets, using the straight-line method. When major components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. The expected useful lives, in years, of the Company s main classes of property, plant and equipment are: Generation 15 1 Transmission 2 65 Distribution 2 6 Buildings 5 6 Equipment & Other 3 35 The expected useful lives and residual values of items of property, plant and equipment are reviewed annually. Depreciation of an item of property, plant and equipment commences when the asset is available for use and ceases at the earlier of the date the asset is classified as held for sale and the date the asset is derecognized. (f) Intangible Assets Intangible assets are recorded at cost less accumulated amortization and accumulated impairment losses. Land rights associated with statutory rights of way acquired from the Province that have indefinite useful lives and are not subject to amortization. Intangible assets with finite useful lives are amortized over their expected useful lives on a straight line basis. These assets are tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset value may not be fully recoverable. The expected useful lives, in years, are as follows: Software 2 1 Sundry 1 2 Amortization of intangible assets commences when the asset is available for use and ceases at the earlier of the date that the asset is classified as held for sale and the date that the asset is derecognized. (g) Asset Impairment (i) Financial Assets Financial assets, other than those measured at fair value, are assessed at each reporting date to determine whether there is impairment. A financial asset is impaired if evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset s original effective interest rate. An impairment loss in respect of an available-for-sale financial asset is calculated by reference to its fair value. Individually significant financial assets are tested for impairment on an individual basis. The remaining financial assets are assessed collectively in groups that share similar credit risk characteristics. All impairment losses are recognized in net income. Any cumulative loss in respect of an available-for-sale financial asset previously recognized in other comprehensive income and presented in unrealized gains/losses on availablefor-sale financial assets in equity is transferred to net income.

17 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 An impairment loss is reversed if the reversal can be related to an event occurring after the impairment loss was recognized. For financial assets measured at amortized cost and available-for-sale financial assets that are debt securities, the reversal is recognized in net income. (ii) Non-Financial Assets The carrying amounts of the Company s non-financial assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset s recoverable amount is estimated. For intangible assets that have indefinite useful lives or that are not yet available for use, the recoverable amount is estimated annually. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of identifiable assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the cash-generating unit, or CGU ). The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. All of BC Hydro s assets form one CGU for the purposes of testing for impairment. An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its estimated recoverable amount. Impairment losses are recognized in net income. Impairment losses recognized in respect of a CGU are allocated to reduce the carrying amounts of the assets in the CGU on a pro-rata basis. Impairment losses recognized in prior periods are assessed at the reporting date for any indications that the loss has decreased or no longer exists. Impairment reversals are recognized immediately in net income when the recoverable amount of an asset increases above the impaired net book value, not to exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognized for the asset in prior years. (h) Cash and Cash Equivalents Cash and cash equivalents include unrestricted cash and units of a money market fund (short-term investments) that are redeemable on demand and are carried at amortized cost and fair value, respectively. (i) (j) Inventories Inventories are comprised primarily of natural gas, materials and supplies. Inventories are valued at the lower of cost determined on a weighted average basis and net realizable value. The cost of inventories comprises all costs of purchase, costs of conversion and other directly attributable costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated selling expenses. Financial Instruments (i) Financial Instruments Recognition and Measurement All financial instruments are required to be measured at fair value on initial recognition of the instrument, except for certain related party transactions. Measurement in subsequent periods depends on which of the following categories the financial instrument has been classified as: fair value through profit or loss, available-for-sale, held-to-maturity, loans and receivables, or other financial liabilities as defined by the standard. Transaction costs are expensed as incurred for financial instruments classified or designated as fair value through profit or loss. For other financial instruments, transaction costs are included in the carrying amount. All regular-way purchases or sales of financial assets are accounted for on a settlement date basis.

18 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 Financial assets and financial liabilities classified as fair value through profit or loss are subsequently measured at fair value with changes in those fair values recognized in net income. Financial assets classified as available-for-sale are subsequently measured at fair value, with changes in those fair values recognized in other comprehensive income until realized. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities classified as other financial liabilities are subsequently measured at amortized cost using the effective interest method of amortization less any impairment. Derivatives, including embedded derivatives that are not closely related to the host contract and are separately accounted for are generally classified as fair value through profit or loss and recorded at fair value in the statement of financial position. The following table presents the classification of financial instruments in the various categories: Category Financial assets and liabilities at fair value through profit or loss Financial Instruments Short-term investments Designated long-term debt Derivatives not in a hedging relationship Held to Maturity US dollar sinking funds Loans and receivables Cash Accounts receivable and other receivables Other financial liabilities Accounts payable and accrued liabilities Revolving borrowings Long-term debt (including current portion due in one year) Finance lease obligations and First Nations liabilities presented in other long-term liabilities (ii) Fair value The fair value of financial instruments reflects changes in the level of commodity market prices, interest rates, foreign exchange rates and credit risk. Fair value is the amount of consideration that would be agreed upon in an arm s length transaction between knowledgeable willing parties who are under no compulsion to act. Fair value amounts reflect management s best estimates considering various factors including closing exchange or over-the-counter quotations, estimates of future prices and foreign exchange rates, time value of money, counterparty and own credit risk, and volatility. The assumptions used in establishing fair value amounts could differ from actual prices and the impact of such variations could be material. In certain circumstances, Powerex uses valuation inputs that are not based on observable market data and internally developed valuation models which are based on models and techniques generally recognized as standard within the energy industry.

19 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (iii) Inception Gains and Losses In some instances, a difference may arise between the fair value of a financial instrument at initial recognition, as defined by its transaction price, and the fair value calculated by a valuation technique or model. In these limited circumstances, the unrealized gain or loss at inception is recognized in income only if the gain or loss on the instrument is evidenced by a quoted market price in an active market or if the valuation technique or model uses only observable market data as inputs. Where these criteria are not met, the unrealized gain or loss at inception is deferred and amortized into income over the period until all data inputs become observable in the market, or, when data inputs are not expected to become observable in the future, over the full term of the underlying financial instrument. Additional information on deferred inception gains and losses is disclosed in Note 19, Financial Instruments. (iv) Derivative Financial Instruments The Company uses derivative financial instruments to manage interest rate and foreign exchange risks related to debt and to manage risks related to electricity and natural gas commodity transactions. Interest rate and foreign exchange related derivative instruments that are not designated as hedges, are recorded using the mark-to-market method of accounting whereby instruments are recorded at fair value as either an asset or liability with changes in fair value recognized in net income. For liability management activities, the related gains or losses are included in finance charges. For foreign currency exchange risk associated with electricity and natural gas commodity transactions, the related gains or losses are included in domestic revenues. The Company s policy is to not utilize interest rate and foreign exchange related derivative financial instruments for speculative purposes. Derivative financial instruments are also used by Powerex to manage economic exposure to market risks relating to commodity prices. Derivatives used for energy trading activities that are not designated as hedges are recorded using the market-to-market method of accounting whereby instruments are recorded at fair value as either an asset or liability with changes in fair value recognized in net income. Gains or losses are included in trade revenues. (v) Hedges In a fair value hedging relationship, the carrying value of the hedged item is adjusted for unrealized gains or losses attributable to the hedged risk and recognized in net income. Changes in the fair value of the hedged item attributed to the hedged risk, to the extent that the hedging relationship is effective, are offset by changes in the fair value of the hedging derivative, which is also recorded in net income. When hedge accounting is discontinued, the carrying value of the hedged item is no longer adjusted and the cumulative fair value adjustments to the carrying value of the hedged item are amortized to net income over the remaining term of the original hedging relationship, using the effective interest method of amortization. In a cash flow hedging relationship, the effective portion of the change in the fair value of the hedging derivative is recognized in other comprehensive income. The ineffective portion is recognized in net income. The amounts recognized in accumulated other comprehensive income are reclassified to net income in the periods in which net income is affected by the variability in the cash flows of the hedged item. When hedge accounting is discontinued the cumulative gain or loss previously recognized in accumulated other comprehensive income remains there until the forecasted transaction occurs. When the hedged item is a non-financial asset or liability, the amount recognized in accumulated other comprehensive income is transferred to the carrying amount of the asset or liability when it is recognized. In other cases the amount recognized in accumulated other comprehensive income is transferred to net income in the same period that the hedged item affects net income. Hedge accounting is discontinued prospectively when the derivative no longer qualifies as an effective hedge, the hedging relationship is discontinued, or the derivative is terminated or sold, or upon the sale or early termination of the hedged item.

20 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (k) Investments Held in Sinking Funds Investments held in sinking funds are held as individual portfolios and are classified as held to maturity. Securities included in an individual portfolio are recorded at cost, adjusted by amortization of any discounts or premiums arising on purchase, on a yield basis over the estimated term to settlement of the security. Realized gains and losses are included in sinking fund income. (l) Deferred Revenue Skagit River Agreement Deferred revenue consists principally of amounts received under the agreement relating to the Skagit River, Ross Lake and the Seven Mile Reservoir on the Pend d Oreille River (collectively, the Skagit River Agreement ). Under the Skagit River Agreement, the Company has committed to deliver a predetermined amount of electricity each year to the City of Seattle for an 8-year period ending in fiscal 266 in return for two annual payments of approximately US$22 million per year for a 35 year period ending in 221 and US$1, (adjusted for inflation) per year for the 8-year period ending in 266. The amounts received under the agreement are deferred and included in income on an annuity basis over the electricity delivery period ending in fiscal 266. (m) Contributions in Aid of Construction Contributions in aid of construction are amounts paid by certain customers toward the cost of property, plant and equipment required for the extension of services to supply electricity. These amounts are recognized into revenue over the expected useful life of the related assets, as the associated contracts do not have a finite period over which service is provided. (n) Post-Employment Benefits The cost of pensions and other post-employment benefits earned by employees is actuarially determined using the projected accrued benefit method prorated on service and management s best estimate of expected plan investment performance, salary escalation, retirement ages of employees and expected health care costs. The net interest for the period is determined by applying the same market discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit asset or liability at the beginning of the annual period, taking into account any changes in the net defined benefit asset or liability during the period as a result of current service costs, contributions and benefit payments. The market discount rate is determined based on the market interest rate at the end of the year on high-quality corporate debt instruments that match the timing and amount of expected benefit payments. Past service costs arising from plan amendments and curtailments are recognized in net income immediately. A plan curtailment will result if the Company has demonstrably committed to a significant reduction in the expected future service of active employees or a significant element of future service by active employees no longer qualifies for benefits. A curtailment is recognized when the event giving rise to the curtailment occurs. The expected return on plan assets and the interest cost on the defined benefit plan liabilities arising from the passage of time are included in finance income and finance costs, respectively. The Company recognizes actuarial gains and losses immediately in other comprehensive income. The amount recognized in other comprehensive income is subsequently transferred to a regulatory asset account for inclusion in future rates.

21 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (o) Provisions A provision is recognized if the Company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate of the obligation can be determined. For obligations of a long-term nature, provisions are measured at their present value by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability except in cases where future cash flows have been adjusted for risk. Decommissioning Obligations Decommissioning obligations are legal and constructive obligations associated with the retirement of long-lived assets. A liability is recorded at the present value of the estimated future costs based on management s best estimate. When a liability is initially recorded, the Company capitalizes the costs by increasing the carrying value of the asset. The increase in net present value of the provision for the expected cost is included in finance costs as accretion (interest) expense. Adjustments to the provision made for changes in timing, amount of cash flow and discount rates are capitalized and amortized over the useful life of the associated asset. Actual costs incurred upon settlement of a decommissioning obligation are charged against the related liability. Any difference between the actual costs incurred upon settlement of the decommissioning obligation and the recorded liability is recognized in net income at that time. Environmental Expenditures and Liabilities Environmental expenditures are expensed as part of operating activities, unless they constitute an asset improvement or act to mitigate or prevent possible future contamination, in which case the expenditures are capitalized and amortized to income. Environmental liabilities arising from a past event are accrued when it is probable that a present legal or constructive obligation will require the Company to incur environmental expenditures. Legal The Company recognizes legal claims as a provision when it is probable that the claim will be settled against the Company and the amount of the settlement can be reasonably measured. Management obtains the advice of its external counsel in determining the likely outcome and estimating the expected costs associated with lawsuits. Further information regarding lawsuits in progress, that have not been recognized, is disclosed in Note 21, Commitments and Contingencies. (p) Leases Embedded Leases The Company may enter into an arrangement that does not take the legal form of a lease but conveys a right to use an asset in return for a payment or series of payments. Arrangements in which a party conveys a right to the Company to use an asset may in substance be, or contain, a lease that should be accounted for as either a finance or operating lease. Determining whether an arrangement is, or contains, a lease requires an assessment of whether fulfilment of the arrangement is dependent on the use of a specific asset; and whether the arrangement conveys a right to use the asset. The right to use an asset is conveyed if the right to operate or control physical access to the underlying asset is provided or if the Company consumes substantially all of the output of the asset and the price paid for the output is neither contractually fixed per unit of output nor equal to the current market price. Finance Leases Leases where substantially all of the benefits and risk of ownership rest with the Company are accounted for as finance leases. Finance leases are recognized as assets and liabilities at the lower of the fair value of the asset and the present value of the minimum lease payments at the date of acquisition. Finance costs represent the difference between the total leasing commitments and the fair value of the assets acquired. Finance costs are charged to net income over the term of the lease at interest rates applicable to the lease on the remaining balance of the obligations. Assets under finance leases are depreciated on the same basis as property, plant and equipment or over the term of the relevant lease, whichever is shorter.

22 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 Operating Leases Leases where substantially all of the benefits and risk of ownership remain with the lessor are accounted for as operating leases. Rental payments under operating leases are expensed to net income on a straight-line basis over the term of the relevant lease. Benefits received and receivable as an incentive to enter into an operating lease are recognized as an integral part of the total lease expense and are recorded on a straight-line basis over the term of the lease. (q) Taxes The Company pays local government taxes and grants in lieu to municipalities and regional districts. As a Crown corporation, the Company is exempt from Canadian federal and provincial income taxes. (r) Jointly Controlled Operations The Company has joint ownership and control over certain assets with third parties. A jointly controlled operation exists when there is a joint ownership and control of one or more assets to obtain benefits for the joint operators. The parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, related to the arrangement. Each joint operator takes a share of the output from the assets for its own exclusive use. These consolidated financial statements include the Company s share of the jointly controlled assets. The Company also records its share of any liabilities and expenses incurred jointly with third parties and any revenue from the sale or use of its share of the output in relation to the assets. (s) New Standards and Interpretations Not yet Adopted A number of new standards, and amendments to standards and interpretations, are not yet effective for the year ended March 31, 214, and have not been applied in preparing these consolidated financial statements. In particular, the following new and amended standards become effective for the Company s annual periods beginning on or after the dates noted below: IFRS 9, Financial Instruments (tentatively effective April 1, 218) Amendments to IFRS 1, Consolidated Financial Statements (effective April 1, 214) Amendments to IFRS 12, Disclosure of Interests in Other Entities (effective April 1, 214) Amendments to IAS 19, Employee Benefits (effective April 1, 215) Amendments to IAS 27, Consolidated and Separate Financial Statements (effective April 1, 214) Amendments to IAS 32, Financial Instruments: Presentation (April 1, 214) Amendments to IAS 36, Impairment of Assets (effective April 1, 214) Amendments to IAS 39, Financial Instruments: Recognition and Measurement (effective April 1, 214) IFRIC 21, Levies (effective April 1, 214) The Company does not have any plans to early adopt any of the new or amended standards. It is anticipated that the standards effective for the Company s 215 fiscal year will not have a material effect on the consolidated financial statements. IFRS 14, Regulatory Deferral Accounts, effective for fiscal years beginning on or after January 1, 216, has been issued; however, the Company currently does not intend to adopt IFRS 14 as it has adopted the Prescribed Standards, not IFRS, and accounts for its regulatory accounts in accordance with ASC 98.

23 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 5: OPERATiNg EXPENsEs (in millions) Electricity and gas purchases $ 1,67 $ 1,291 Water rentals Transmission charges Personnel expenses Materials and external services Amortization and depreciation (Note 7) Grants and taxes Capitalized costs (244) (259) Other costs, net of recoveries 28 2 Total $ 4,245 $ 3,849 NOTE 6: FiNANCE CHARgEs (in millions) Interest on long-term debt $ 731 $ 647 Interest on finance lease liabilities Net interest expense on net defined benefit liability Less: capitalized interest (16) (73) Total finance costs Other recoveries (87) (75) Total $ 598 $ 54 Capitalized interest presented in the table above is after regulatory transfers. Actual interest capitalized to property, plant and equipment and intangible assets before regulatory transfers was $89 million (213 - $68 million). The effective capitalization rate used to determine the amount of borrowing costs eligible for capitalization was 4.3 per cent ( per cent). NOTE 7: AMORTiZATiON AND DEPRECiATiON (in millions) Depreciation of property, plant and equipment $ 581 $ 556 Amortization of intangible assets Amortization of regulatory account assets Total $ 995 $ 953

24 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 8: CAsH AND CAsH EQUiVALENTs AND REsTRiCTED CAsH CAsH AND CAsH EQUiVALENTs (in millions) Cash $ 74 $ 38 Short-term investments Total $ 17 $ 6 REsTRiCTED CAsH (in millions) Funds held in trust (Note 15) $ 32 $ - Other 53 7 Total $ 355 $ 7 Other restricted cash represents cash balances which the Company does not have immediate access to as they have been pledged to counterparties as security for investments or trade obligations. These balances are available to the Company only upon liquidation of the investments or settlement of the trade obligations they have been pledged as security for. NOTE 9: ACCOUNTs RECEiVABLE AND ACCRUED REVENUE (in millions) Accounts receivable $ 512 $ 458 Accrued revenue 92 $ 95 Other Total $ 718 $ 651 Accrued revenue represents revenue for electricity delivered and not yet billed. NOTE 1: inventories (in millions) Materials and supplies $ 111 $ 18 Natural gas in storage 3 65 Total $ 114 $ 173 During the year ended March 31, 214, an impairment of $3 million (213 impairment reversal of $2 million) was included in cost of energy to adjust the recorded value of natural gas in storage as a result of a decrease in market prices. As at March 31, 214, $2 million (March 31, $41 million) of the value of natural gas in storage was valued at net realizable value. Inventories recognized as an expense during the year amounted to $16 million (213 - $32 million).

25 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 11: PROPERTY, PLANT AND EQUiPMENT Land & Equipment Unfinished (in millions) Generation Transmission Distribution Buildings & Other Construction Total Cost Balance at March 31, 212 $ 5,97 $ 3,714 $ 4,32 $ 47 $ 49 $ 1,84 $ 16,687 Net additions ,846 Disposals and retirements (8) (11) (95) (11) (11) (13) (149) Balance at March 31, 213 6,251 4,13 4, ,269 18,384 Net additions ,911 Disposals and retirements (4) (13) (24) (2) (12) (1) (65) Balance at March 31, 214 $ 6,516 $ 4,552 $ 5,57 $ 54 $ 661 $ 2,94 $ 2,23 Accumulated Depreciation Balance at March 31, 212 $ (285) $ (139) $ (182) $ (28) $ (62) $ - $ (696) Depreciation expense (178) (138) (173) (16) (59) - (564) Disposals and retirements Balance at March 31, 213 (459) (27) (283) (33) (113) - (1,158) Depreciation expense (188) (146) (156) (18) (62) - (57) Disposals and retirements Balance at March 31, 214 $ (645) $ (411) $ (433) $ (51) $ (165) $ - $ (1,75) Net carrying amounts At March 31, 213 $ 5,792 $ 3,833 $ 4,46 $ 48 $ 464 $ 2,269 $ 17,226 At March 31, 214 $ 5,871 $ 4,141 $ 4,624 $ 453 $ 496 $ 2,94 $ 18,525 (i) As at March 31, 214, the Company has included its one-third interest in Waneta with a net book value of $755 million (213 - $777 million) in Generation assets. Depreciation expense on the Waneta asset for the year ended March 31, 214 was $22 million (213 - $22 million). (ii) Included within Distribution assets are the Company s portion of utility poles with a net book value of $781 million (213 - $734 million) that are jointly owned with a third party. Depreciation expense on jointly owned utility poles for the year ended March 31, 214 was $2 million (213 - $19 million). (iii) The Company received government grants from the Columbia River Treaty related to three dams built by the Company in the mid-196s to regulate the flow of the Columbia River. The grants were made to assist in financing the construction of the dams. The grants were deducted from the carrying amount of the related dams. In addition, during fiscal 214, the Company received government grants of $94 million (213 - $23 million) for the construction of a new transmission line and has deducted the grants received from the cost of the asset. (iv) The Company has contractual commitments to spend $1,874 million on major property, plant and equipment projects (individual projects greater than $5 million) as at March 31, 214. LEAsED AssETs Property, plant and equipment under finance leases of $388 million (213 - $388 million), net of accumulated amortization of $159 million (213 - $146 million), are included in the total amount of property, plant and equipment above.

26 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 12: intangible AssETs Internally Land Developed Purchased Work in (in millions) Rights Software Software Other Progress Total Cost Balance at March 31, 212 $ 177 $ 32 $ 223 $ 11 $ 31 $ 474 Net additions (4) 83 Retirements - - (9) - - (9) Balance at March 31, Net additions Retirements - - (14) - - (14) Balance at March 31, 214 $ 183 $ 85 $ 334 $ 11 $ 46 $ 659 Accumulated Amortization Balance at March 31, 212 $ - $ (3) $ (56) $ (3) $ - $ (62) Amortization expense - (6) (49) (2) - (57) Retirements Balance at March 31, (9) (96) (5) - (11) Amortization expense - (12) (47) (3) - (62) Retirements Balance at March 31, 214 $ - $ (21) $ (129) $ (8) $ - $ (158) Net carrying amounts At March 31, 213 $ 182 $ 39 $ 184 $ 6 $ 27 $ 438 At March 31, 214 $ 183 $ 64 $ 25 $ 3 $ 46 $ 51 Land rights consist primarily of statutory rights of way acquired from the Province in perpetuity. These land rights have indefinite useful lives and are not subject to amortization. These land rights are tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset value may not be recoverable.

27 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 13: RATE REgULATiON REgULATORY ACCOUNTs The following regulatory assets and liabilities have been established through rate regulation. In the absence of rate regulation, these amounts would be reflected in comprehensive income unless the Company sought recovery through rates in the year in which they are incurred. For the year ended March 31, 214, the impact of regulatory accounting has resulted in a net increase to total comprehensive income of $265 million (213 - $399 million) which is comprised of an increase to net income of $557 million (213 - $28 million) and a decrease to other comprehensive income of $292 million (213 $191 million increase). For each regulatory account, the amount reflected in the Net Change column in the following regulatory tables represents the impact on comprehensive income for the applicable year, unless otherwise recovered through rates. Under rate regulated accounting, a net decrease in a regulatory asset or a net increase in a regulatory liability results in a decrease to comprehensive income. April 1 Addition Net March 31 (in millions) 213 (Reduction) Amortization Change 214 Regulatory Assets Heritage Deferral Account $ 7 $ 53 $ (18) $ 35 $ 15 Non-Heritage Deferral Account (12) (15) 362 Trade Income Deferral Account (49) Demand-Side Management Programs (63) First Nation Negotiations, Litigation & Settlement Costs (6) Non-Current Pension Cost 544 (247) (17) (264) 28 Site C CIA Amortization variance Environmental Provisions (8) Smart Metering and Infrastructure Finance Charges 1 (1) - (1) - IFRS Pension & Other Post-Employment Benefits (35) (35) 688 IFRS Property, Plant and Equipment (9) Other Regulatory Accounts (27) (25) 96 Total Regulatory Assets 4, (352) 187 4,928 Regulatory Liabilities Future Removal and Site Restoration Costs 88 - (32) (32) 56 Rate Smoothing 111 (111) - (111) - Foreign Exchange Gains and Losses 1 (1) (1) (11) 89 Finance Charges Other Regulatory Accounts 8 (3) - (3) 5 Total Regulatory Liabilities 37 (45) (33) (78) 229 Net Regulatory Asset $ 4,434 $ 584 $ (319) $ 265 $ 4,699

28 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 April 1 Addition Net March 31 (in millions) 212 (Reduction) Amortization Change 213 Regulatory Assets Heritage Deferral Account $ 244 $ (118) $ (56) $ (174) $ 7 Non-Heritage Deferral Account (84) Trade Income Deferral Account (4) (15) 19 Demand-Side Management Programs (53) First Nation Negotiations, Litigation & Settlement Costs (7) Non-Current Pension Cost (17) Site C CIA Amortization variance Environmental Provisions (8) Smart Metering and Infrastructure Finance Charges 49 (48) - (48) 1 IFRS Pension & Other Post-Employment Benefits (39) (39) 723 IFRS Property, Plant and Equipment (4) Other Regulatory Accounts 15 1 (3) (29) 121 Total Regulatory Assets 4, (338) 427 4,741 Regulatory Liabilities Future Removal and Site Restoration Costs 14 - (16) (16) 88 Rate Smoothing Foreign Exchange Gains and Losses 13 (2) (1) (3) 1 Other Regulatory Accounts Total Regulatory Liabilities (17) Net Regulatory Asset $ 4,35 $ 72 $ (321) $ 399 $ 4,434 RATE REgULATiON During April 213, the BCUC issued the Generic Cost of Capital (GCOC) decision which resulted in a reduction in the Benchmark Utility Return on Equity from 9.5 per cent to 8.75 per cent which would result in a decrease to the BC Hydro allowed rate of return (ROE) for fiscal 214 from per cent to 1.62 per cent. On March 6, 214, the Province issued Direction No. 6 to the BCUC which resulted in the fiscal 214 ROE effectively remaining at per cent, rather than being reduced as it otherwise would have been to reflect the GCOC decision. Direction No. 6 also approved the Company s fiscal 214 Demand Side Management (DSM) expenditures and, in addition, set the general rate increases for fiscal 215 and fiscal 216 at 9 per cent and 6 per cent, respectively. On October 4, 213, the Company s subsidiary, Powerex, received approval by the Federal Energy Regulatory Commission (FERC) for a settlement agreement with parties involved in the various ongoing legal claims in California to resolve all outstanding claims and litigation filed against it arising from events and transactions in the California power market during the 2 and 21 period (see Note 15). This was accounted for in the first quarter of fiscal 214 which resulted in an expense of $214 million. On March 6, 214, the Province issued Direction No. 7 to the BCUC which contained a provision that requires the BCUC to allow the Powerex net loss for fiscal 214 only to be deferred to the Trade Income Deferral Account (TIDA).

29 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 HERITAGE DEFERRAL ACCOUNT (HDA) Under a Special Direction issued by the Province, the BCUC was directed to authorize the Company to establish the HDA. This account is intended to mitigate the impact of certain variances between the forecasted costs in a revenue requirements application and actual costs of service associated with the Company s hydroelectric and thermal generating facilities by adjustment of net income. These deferred variances are recovered in rates through the rate rider. NON-HERITAGE DEFERRAL ACCOUNT (NHDA) Under a Special Direction issued by the Province, the BCUC approved the establishment of the NHDA, which is intended to mitigate the impact of certain cost variances between the forecasted costs in a revenue requirements application and actual costs related to energy acquisition and maintenance of the Company s distribution assets by adjustment of net income. These deferred variances are recovered in rates through the rate rider. TRADE INCOME DEFERRAL ACCOUNT Established under a Special Directive issued by the Province, this account is intended to mitigate the uncertainty associated with forecasting the net income of the Company s trade activities. The impact is to defer the difference between the Trade Income forecast in the revenue requirements application and actual Trade Income. These deferred variances are recovered in rates through the rate rider. In May 212, the Province amended the Heritage Special Direction No. 2 to change the definition of Trade Income and remove the $2 million cap. Trade Income is now defined as the greater of (a) the amount that is equal to BC Hydro s consolidated net income, less BC Hydro s non-consolidated net income, less the net income of the BC Hydro s subsidiaries except Powerex, less the amount that BC Hydro s consolidated net income changes due to foreign currency translation gains and losses on intercompany balances between BC Hydro and Powerex; and (b) zero. The difference between the Trade Income forecast and actual Trade Income is deferred except for amounts arising from a net loss in Trade Income. The removal of the $2 million cap on Powerex income allows ratepayers to benefit from all of Powerex s income. On March 6, 214, the Province issued Direction No. 7 to the BCUC which contained a provision that requires the BCUC to remove the floor of $nil in the definition of Trade income for fiscal 214 only. As a result, Powerex s net loss for fiscal 214 was deferred to the TIDA. DEMAND-SIDE MANAGEMENT ACTIvITIES (DSM) Amounts incurred for DSM are deferred and amortized on a straight-line basis over the anticipated 15 year period of benefit of the program. DSM programs are designed to reduce the energy requirements on the Company s system. DSM costs include materials, direct labour and applicable portions of support costs, equipment costs, and incentives, the majority of which are not eligible for capitalization. Costs relating to identifiable tangible assets that meet the capitalization criteria are recorded as property, plant and equipment.

30 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 FIRST NATION NEGOTIATIONS, LITIGATION AND SETTLEMENT COSTS The First Nations Negotiations, Litigation and Settlement Costs consist primarily of settlement costs related to agreements reached with various First Nations groups. These agreements address settlements related to the construction and operation of the Company s existing facilities and provide compensation associated with past, present and future impacts. Provisions for and costs incurred with respect to First Nation negotiations, litigation and settlements are deferred and costs incurred are amortized on a straight-line basis over a period of 1 years. Costs relating to identifiable tangible assets that meet the capitalization criteria are recorded as property, plant and equipment. NON-CURRENT SERvICE PENSION COST variances that arise between forecast and actual non-current pension and other post employment benefit costs are deferred. These variances are recovered over the average remaining service life of the employee group. In the absence of rate regulation and the application of ASC 98, these cost variances would be included in operating results, which would have resulted in a $45 million decrease in net income for the year (213 - $7 million increase). In addition, actuarial gains and losses related to post employment benefit plans are also deferred. In the absence of rate regulation, these actuarial gains and losses would be included in other comprehensive income in the year in which they are incurred, which would have resulted in a $292 million increase in other comprehensive income (213 - $191 million decrease). The net impact of the deferral of the non-current service pension costs variances and the actuarial gains is a net gain of $247 million (213 - $184 million net loss). SITE C Site C expenditures incurred in fiscal 27 through fiscal 214 have been deferred. CONTRIBUTIONS IN AID OF CONSTRUCTION (CIA) AMORTIzATION variance This account captures the difference in revenue requirement impacts of the 45 year amortization period the Company uses as per a depreciation study and the 25 year amortization period determined by the BCUC. ENvIRONMENTAL PROvISIONS A liability provision and offsetting regulatory asset has been established for environmental compliance and remediation arising from the costs that will likely be incurred to comply with the Federal Polychlorinated Biphenyl (PCB) Regulations enacted under the Canadian Environmental Protection Act, the Asbestos requirements of the Occupational Health and Safety Regulations under the jurisdiction of WorkSafe BC and the remediation of environmental contamination at a property occupied by a predecessor company. The account is amortized based on actual expenditures incurred during the year. SMART METERING AND INFRASTRUCTURE (SMI) Operating costs incurred by the Company with respect to the SMI program are being deferred. Costs relating to identifiable tangible and intangible assets that meet the capitalization criteria are being recorded as property, plant and equipment or intangible assets respectively. The SMI net operating costs, amortization of capital assets, and finance charges have been deferred. The account balance will be amortized over 15 years starting in fiscal 215.

31 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 FINANCE CHARGES This account is intended to mitigate the impact of certain variances that arise between the forecasted costs in a revenue requirements application and actual finance charges incurred. variances incurred during the current test period are recovered over the next test period. A test period refers to the period covered by a revenue requirements application filing (the current test period is fiscal 215 and fiscal 216). IFRS PENSION & OTHER POST-EMPLOyMENT BENEFITS Unamortized experience gains and losses on the pension and other post-employment benefit plans recognized at the time of transition to the Prescribed Standards were deferred to this regulatory account to allow for recovery in future rates. The account balance is amortized over the expected average remaining service life of the employees. IFRS PROPERTy, PLANT & EqUIPMENT This account includes the fiscal 212 incremental earnings impacts due to the application of the accounting principles of IFRS to Property, Plant & Equipment to the comparative fiscal year for the adoption of the Prescribed Standards. In addition, the account includes an annual deferral of overhead costs, ineligible for capitalization under the accounting principles of IFRS, equal to the fiscal 212 overhead deferral amount less a ten year phase-in adjustment. The annual deferred amounts are amortized over 4 years beginning the year following the deferral of the expenditures. FUTURE REMOvAL AND SITE RESTORATION COSTS This account was established by a one-time transfer of $251 million from retained earnings for liabilities previously recorded in excess of amounts required as decommissioning obligations. The costs of dismantling and disposal of property, plant and equipment will be applied to this regulatory liability if they do not otherwise relate to an asset retirement obligation. RATE SMOOTHING The Rate Smoothing regulatory account was established in order to smooth out annual rate increases applied for in the Amended F212-F214 Revenue Requirements Application. The balance was fully drawn down by the end of fiscal 214. FOREIGN ExCHANGE GAINS AND LOSSES Foreign exchange gains and losses from the translation of specified foreign currency financial instruments are deferred. The account balance is amortized using the straight-line pool method over the weighted average life of the related debt. OTHER REGULATORy ACCOUNTS Other regulatory asset accounts with individual balances less than $4 million include the following: Arrow Water Systems, Capital Project Investigation Costs, Home Purchase Option Plan, Return on Equity (ROE) Adjustment, Waneta Rate Smoothing, and Asbestos Remediation. Other regulatory liability accounts with individual balances less than $1 million include the following: Amortization of Capital Additions and Storm Damage.

32 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 14: investments HELD in sinking FUNDs Investments held in sinking funds are held by the Trustee (the Minister of Finance for the Province) for the redemption of long-term debt. The sinking fund balances at the statement of financial position date are accounted for as held to maturity, and include the following investments: ($ in millions) Weighted Weighted Average Average Carrying Effective Carrying Effective Value Rate 1 value Rate 1 Province of BC bonds $ % $ % Other provincial government and crown corporation bonds 44 4.% 4 3.3% Total $ 129 $ Rate calculated on market yield to maturity. Effective December, 25, all sinking fund payment requirements on all new and outstanding debt were removed. NOTE 15: ACCOUNTs PAYABLE AND ACCRUED LiABiLiTiEs (in millions) Accounts payable $ 386 $ 328 Accrued liabilities Legal settlement 32 - Current portion of other long-term liabilities (Note 2) Dividend payable Other Total $ 1,886 $ 1,544 LEgAL settlement On October 4, 213, the Federal Energy Regulatory Commission (FERC) issued an Order approving the settlement between Powerex and Pacific Gas and Electric, Southern California Edison, San Diego Gas and Electric, the California Attorney General, and the California Public Utilities Commission (the California Parties) arising from events and transactions in the California power market during the 2 and 21 period. The settlement will become final upon the Settlement Effective Date specified in the settlement agreement, which is anticipated to occur in fiscal 215. As part of the settlement, Powerex made a net cash payment into escrow of US$273 million which translated to CDN$287 million on the transaction date and CDN$32 million as at March 31, 214, which is recorded as restricted cash in the statement of financial position. The cash payment will remain in escrow until after occurrence of the Settlement Effective Date. The net cash payment was calculated as the difference between the agreed upon settlement amount of US$75 million and the receivables and interest owing from the California parties to Powerex of US$477 million. The net cash payment was accounted for during the first quarter of fiscal 214 and an expense of CDN$214 million was recorded. The expense was calculated on the transaction date as the net cash settlement amount of CDN$287 million (US$273 million) less amounts previously accrued related to legal claims of CDN$73 million.

33 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 16: LONg-TERM DEBT AND DEBT MANAgEMENT The Company s long-term debt comprises bonds and revolving borrowings obtained under an agreement with the Province. The Company has a commercial paper borrowing program with the Province which is limited to $4.5 billion, and is included in revolving borrowings. At March 31, 214, the outstanding amount under the borrowing program was $3,762 million (213 - $2,573 million). During fiscal 214, the Company issued bonds with a par value of $1,15 million (213 $1,393 million) a weighted average effective interest rate of 3.9 per cent ( per cent) and a weighted average term to maturity of 29.9 years ( years). Long-term debt, expressed in Canadian dollars, is summarized in the following table by year of maturity: ($ amounts in millions of Canadian dollars) Weighted Weighted Average Average Interest Interest Canadian US Total Rate 1 Canadian US Total Rate 1 Maturing in fiscal: 214 $ - $ - $ - - $ 5 $ 23 $ , , years 1, , , , years 2,5-2, , , years years 1,61-1, ,61-1, years years 3,273-3, ,273-3, Over 3 years 1,73-1, Bonds 1,668 1,16 11, ,19 1,219 11, Revolving borrowings 3, , , , ,172 1,364 15,536 11,945 1,866 13,811 Adjustments to carrying value resulting from hedge accounting Unamortized premium, discount, and issue costs 12 (12) (11 ) 256 $ 14,323 $ 1,374 $ 15,697 $ 12,257 $ 1,877 $ 14,134 Less: Current portion (3,829) (258) (4,87) (2,437) (851) (3,288) Long-term debt $ 1,494 $ 1,116 $ 11,61 $ 9,82 $ 1,26 $ 1,846 1 The weighted average interest rate represents the effective rate of interest on fixed-rate bonds and the current interest rate in effect at March 31 for floating-rate bonds, all before considering the effect of derivative financial instruments used to manage interest rate risk. There were no interest rate contracts in place at March 31, 214 (213 asset of $4 million).

34 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 Details of interest rate contracts in place at March 31, 213 are as follows: ($ amounts in millions) Receive fixed, pay floating rate swaps Notional amount 1 $ - $ 553 Weighted average receive rate % Weighted average pay rate -.93% Weighted terms - < 1 year Receive floating, pay fixed rate swaps Notional amount 1 $ - $ 29 Weighted average receive rate % Weighted average pay rate - 4.9% Weighted terms - < 1 year 1 Notional amount for a derivative instrument is defined as the contractual amount on which payments are calculated. The following foreign currency contracts were in place at March 31, 214 in a liability position of $31 million (213 liability of $157 million). Such contracts are primarily used to hedge U.S. dollar principal and interest payments. ($ amounts in millions) Cross-Currency Swaps United States dollar to Canadian dollar - notional amount 1 - US$ 2 United States dollar to Canadian dollar - weighted average contract rate Weighted remaining term - < 1 year Foreign Currency Forwards United States dollar to Canadian dollar - notional amount 1 US$ 1,91 US$ 1,462 United States dollar to Canadian dollar - weighted average contract rate Weighted remaining term 1 years 8 years 1 Notional amount for a derivative instrument is defined as the contractual amount on which payments are calculated. For more information about the Company s exposure to interest rate, foreign currency and liquidity risk, see Note 19.

35 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 17: CAPiTAL MANAgEMENT Orders in Council from the Province establish the basis for determining the Company s equity for regulatory purposes, as well as the annual Payment to the Province (see below). Capital requirements are consequently managed through the retention of equity subsequent to the Payment to the Province and a limit on the Payment to the Province if it would cause the debt to equity ratio to exceed 8:2. The Company monitors its capital structure on the basis of its debt to equity ratio. For this purpose, the applicable Order in Council defines debt as revolving borrowings and interest-bearing borrowings less investments held in sinking funds and cash and cash equivalents. Equity comprises retained earnings, accumulated other comprehensive income (loss) and contributed surplus. During the period, there were no changes in the approach to capital management. The debt to equity ratio at March 31, 214, and March 31, 213 was as follows: (in millions) Total debt, net of sinking funds $ 15,568 $ 14,22 Less: Cash and cash equivalents (17) (6) Net Debt $ 15,461 $ 13,962 Retained earnings $ 3,751 $ 3,369 Contributed surplus 6 6 Accumulated other comprehensive income Total Equity $ 3,865 $ 3,5 Net Debt to Equity Ratio 8 : 2 8 : 2 PAYMENT TO THE PROViNCE The Company is required to make an annual Payment to the Province (the Payment) on or before June 3 of each year. The Payment is equal to 85 per cent of the Company s net income for the most recently completed fiscal year unless the debt to equity ratio, as defined by the Province, after deducting the Payment, is greater than 8:2. If the Payment would result in a debt to equity ratio exceeding 8:2, then the Payment is the greatest amount that can be paid without causing the debt to equity ratio to exceed 8:2. The Payment accrued at March 31, 214 is $167 million (March 31, $215 million), which is included in accounts payable and accrued liabilities and is less than 85 per cent of the net income due to the 8:2 cap.

36 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 18: EMPLOYEE BENEFiTs POsT-EMPLOYMENT BENEFiT PLANs The Company provides a defined benefit statutory pension plan to substantially all employees, as well as supplemental arrangements which provide pension benefits in excess of statutory limits. Pension benefits are based on years of membership service and highest five-year average pensionable earnings. Annual cost-of-living increases are provided to pensioners to the extent that funds are available in the indexing fund. Employees make basic and indexing contributions to the plan funds based on a percentage of current pensionable earnings. The Company contributes amounts as prescribed by the independent actuary. The Company is responsible for ensuring that the statutory pension plan has sufficient assets to pay the pension benefits upon retirement of employees. The supplemental arrangements are unfunded. The most recent actuarial funding valuation for the statutory pension plan was performed at December 31, 212. The next scheduled funding valuation is as at December 31, 215. The Company also provides post-employment benefits other than pensions including limited medical, extended health, dental and life insurance coverage for retirees who have at least 1 years of service and qualify to receive pension benefits. Certain benefits, including the short-term continuation of health care and life insurance, are provided to terminated employees or to survivors on the death of an employee. These post-employment benefits other than pensions are not funded. Post-employment benefits include the pay out of benefits that vest or accumulate, such as banked vacation. Information about the pension benefit plans and post-employment benefits other than pensions is as follows: (a) The expense for the Company s benefit plans for the years ended at March 31, 214 and 213 is recognized in the following line items in the statement of comprehensive income prior to any capitalization of employment costs attributable to property, plant and equipment and intangible asset additions and prior to the application of regulatory accounting: Pension Other Benefit Plans Benefit Plans (in millions) Current service costs charged to personnel operating costs $ 8 $ 71 $ 14 $ 1 Net interest costs charged to finance costs Total post-employment benefit plan expense $ 124 $ 129 $ 29 $ 25 Actual return on defined benefit plan assets for the year ended March 31, 214 was $388 million (213 - $246 million). Actuarial gains and losses recognized in other comprehensive income are nil (213 nil). As per Note 13, in accordance with Prescribed Standards and as approved by the BCUC, actuarial gains and losses, as summarized in Note 18(c) below, are deferred to the Non-Current Pension Cost regulatory account. (b) Information about the Company s defined benefit plans at March 31, in aggregate, is as follows: Pension Other Benefit Plans Benefit Plans (in millions) Defined benefit obligation of funded plans $ (3,648) $ (3,575) $ - $ - Defined benefit obligation of unfunded plans (136) (127) (374) (361) Fair value of plan assets 2,985 2, Plan deficit $ (799) $ (1,35) $ (374) $ (361) The Company determined that there was no minimum funding requirement adjustment required in fiscal 214 and fiscal 213 in accordance with IFRIC 14, The Limit on Defined Benefit Asset, Minimum Funding Requirements and Their Interaction.

37 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (c) Movement of defined benefit obligations and defined benefit plan assets during the year: Pension Other Benefit Plans Benefit Plans (in millions) Defined benefit obligation Opening defined benefit obligation $ 3,72 $ 3,365 $ 361 $ 32 Current service cost Interest cost Benefits paid 1 (169) (162) (12) (11) Employee contributions Actuarial (gains) losses 2 (75) 214 (4) 27 Defined benefit obligation, end of year 3,784 3, Fair value of plan assets Opening fair value 2,667 2,53 n/a n/a Expected return on plan assets n/a n/a Employer contributions n/a n/a Employee contributions n/a n/a Benefits paid 1 (163) (157) n/a n/a Actuarial gains n/a n/a Fair value of plan assets, end of year 2,985 2, Accrued benefit liability $ (799) $ (1,35) $ (374) $ (361) 1 Benefits paid under Pension Benefit Plans include $16 million (213 - $14 million) of settlement payments. 2 Actuarial gains/losses are included in the Non-Current Pension Cost regulatory account and are comprised of experience gains on return of plan assets of $214 million, and changes in discount rate and experience gains on the pension obligation of $164 million, partially offset by changes in mortality assumptions of $89 million. (d) The significant assumptions adopted in measuring the Company s accrued benefit obligations as at each March 31 year end are as follows: Pension Other Benefit Plans Benefit Plans Discount rate Benefit cost 4.% 4.62% 4.2% 4.55% Accrued benefit obligation 4.37% 4.% 4.59% 4.2% Expected long term rate of return on plan assets 4.% 4.62% n/a n/a Rate of compensation increase Benefit cost 3.35% 3.7% n/a n/a Accrued benefit obligation 3.35% 3.35% n/a n/a Health care cost trend rates Weighted average health care cost trend rate n/a n/a 5.79% 5.72% Weighted average ultimate health care cost trend rate n/a n/a 4.42% 4.38% year ultimate health care cost trend rate will be achieved n/a n/a The valuation cost method for the accrued benefit obligation is the projected accrued benefit pro-rated on service.

38 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 (e) Asset allocation of the defined benefit statutory pension plan as at the measurement date: Target range Target Allocation Min Max Equities 59% 41% 77% 64% 66% Fixed interest investments 29% 19% 39% 27% 24% Real estate 1% 5% 15% 9% 1% Infrastructure 2% % 1% % % Plan assets are re-balanced within ranges around target applications. The expected return on plan assets is determined by considering long-term historical returns, future estimates of long-term investment returns and asset allocations. (f) Other information about the Company s benefit plans is as follows: The Company s contributions to be paid to its funded defined benefit plan in fiscal 215 is expected to amount to $63 million. The expected benefit payments to be paid in fiscal 215 in respect to the unfunded defined benefit plan is $19 million. Assumed healthcare cost trend rates have a significant effect on the amounts recognized in net income. A one percentage point change in assumed healthcare cost trend rates would have the following effects: One percentage One percentage point increase point decrease (in millions) Effect on current service costs $ 2 $ (2) Effect on defined benefit obligation 4 (33) The impact on the defined benefit obligation for the Pension Benefit Plans of changing certain of the major assumptions is as follows: 214 Effect on Increase/ accrued Effect on decrease in benefit current ($ in millions) assumption obligation service costs Discount rate 1% $ +/- 423 $ +/- 24 Longevity 1 year +/ /- 2

39 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 19: FiNANCiAL instruments FiNANCiAL RisKs The Company is exposed to a number of financial risks in the normal course of its business operations, including market risks resulting from fluctuations in commodity prices, interest rates and foreign currency exchange rates, as well as credit risks and liquidity risks. The nature of the financial risks and the Company s strategy for managing these risks has not changed significantly from the prior period. The following discussion is limited to the nature and extent of risks arising from financial instruments, as defined under IFRS 7, Financial Instruments: Disclosures. However, for a complete understanding of the nature and extent of financial risks the Company is exposed to, this note should be read in conjunction with the Company s discussion of Risk Management found in the Management s Discussion and Analysis section of the 214 Annual Report. (a) Credit Risk Credit risk refers to the risk that one party to a financial instrument will cause a financial loss for a counterparty by failing to discharge an obligation. The Company is exposed to credit risk related to cash and cash equivalents, restricted cash, sinking fund investments, and derivative instruments. It is also exposed to credit risk related to accounts receivable arising from its day-to-day electricity and natural gas sales in and outside British Columbia. Maximum credit risk with respect to financial assets is limited to the carrying amount presented on the statement of financial position with the exception of U.S. dollar sinking funds classified as held-to-maturity and carried on the statement of financial position at amortized cost of $129 million. The maximum credit risk exposure for these U.S. dollar sinking funds as at March 31, 214 is its fair value of $143 million. The Company manages this risk through Board-approved credit risk management policies which contain limits and procedures related to the selection of counterparties. Exposures to credit risks are monitored on a regular basis. In addition, the Company has credit loss insurance that covers most credit exposures with U.S. counterparties or transactions delivered in the U.S. (b) Liquidity Risk Liquidity risk refers to the risk that the Company will encounter difficulty in meeting obligations associated with financial liabilities. The Company manages liquidity risk by forecasting cash flows to identify financing requirements and by maintaining committed credit facilities. The Company s long-term debt comprises bonds and revolving borrowings obtained under an agreement with the Province. Cash from operations reduces the Company s liquidity risk. The Company does not believe that it will encounter difficulty in meeting its obligations associated with financial liabilities. (c) Market Risks Market risk refers to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk, and price risk, such as changes in commodity prices and equity values. The Company monitors its exposure to market fluctuations and may use derivative contracts to manage these risks, as it considers appropriate. Other than in its energy trading subsidiary Powerex, the Company does not use derivative contracts for trading or speculative purposes. (i) Currency Risk Currency risk refers to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company s currency risk is primarily with the U.S. dollar. The majority of the Company s currency risk arises from long-term debt in the form of U.S. dollar denominated bonds. Energy commodity prices are also subject to currency risk as they are primarily denominated in U.S. dollars.

40 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 As a result, the Company s trade revenues and purchases of energy commodities, such as electricity and natural gas, and associated accounts receivable and accounts payable, are affected by the Canadian/U.S. dollar exchange rate. In addition, all commodity derivatives and contracts priced in U.S. dollars are also affected by the Canadian/U.S. dollar exchange rate. The Company actively manages its currency risk through a number of Board-approved policy documents. The Company uses cross-currency swaps and forward foreign exchange purchase contracts to achieve and maintain the Board-approved U.S. dollar exposure targets. (ii) Interest Rate Risk Interest rate risk refers to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to changes in interest rates primarily through its variable rate debt and the active management of its debt portfolio including its related sinking fund assets and temporary investments. The Company s Board-approved debt management strategies include maintaining a percentage of variable interest rate debt within a certain range. The Company enters into interest rate swaps to achieve and maintain the target range of variable interest rate debt. (iii) Commodity Price Risk The Company is exposed to commodity price risk as fluctuations in electricity prices and natural gas prices could have a materially adverse effect on its financial condition. Prices for electricity and natural gas fluctuate in response to changes in supply and demand, market uncertainty, and a variety of other factors beyond the Company s control. The Company enters into derivative contracts to manage commodity price risk. Risk management strategies, policies and limits are designed to ensure the Company s risks and related exposures are aligned with the Company s business objectives and risk tolerance. Risks are managed within defined limits that are regularly reviewed by the Board of Directors.

41 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 CATEGORIES OF FINANCIAL INSTRUMENTS Finance charges, including interest income and expenses, for financial instruments disclosed in the following table are prior to the application of regulatory accounting for the years ended March 31, 214 and 213. The following table provides a comparison of carrying values and fair values for non-derivative financial instruments as at March 31, 214 and 213. The non-derivative financial instruments, where carrying value differs from fair value, would be classified as Level 2 of the fair value hierarchy. Interest Interest Income Income (Expense) (Expense) recognized recognized in Finance in Finance Charges Charges Carrying Fair Carrying Fair (in millions) Value Value value value Financial Assets and Liabilities at Fair Value Through Profit or Loss: Short-term investments $ 33 $ 33 $ 22 $ 22 $ 2 $ 1 Designated long-term debt - - (565) (565) (13) (46) Loans and Receivables: Accounts receivable and accrued revenue Restricted cash Cash Held to Maturity: Sinking funds US Other Financial Liabilities: Accounts payable and accrued liabilities (1,886) (1,886) (1,544) (1,544) - - Revolving borrowings - CAD (3,54) (3,54) (1,926) (1,926) (24) (19) Revolving borrowings - US (258) (258) (647) (647) (1) (1) Long-term debt (including current portion due in one year) (11,935) (13,45) (1,996) (13,73) (61) (555) First Nations liability (long-term portion) (385) (725) (374) (1,125) (21) (17) Finance Lease Obligation (long-term portion) (259) (259) (275) (275) (24) (26) For non-derivative financial assets and liabilities classified as financial assets and liabilities at fair value through profit or loss, a $12 million gain (213 - $37 million gain) has been recognized in net income for the year relating to changes in fair value. For short-term investments, loans and receivables, and accounts payable and accrued liabilities, the carrying value approximates fair value due to the short duration of these financial instruments.

42 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 The fair value of derivative instruments designated and not designated as hedges, was as follows: Fair Fair (in millions) Value value Derivative Instruments Used to Hedge Risk Associated with Long-term Debt: Foreign currency contracts (cash flow hedges for $US denominated long-term debt) $ (36) $ (16) Interest rate swaps (fair value hedges for debt) - 4 (36) (156) Non-Designated Derivative Instruments: Foreign currency contracts 5 3 Commodity derivatives 23 (3) 28 - Net liability $ (8) $ (156) The carrying value of derivative instruments designated and not designated as hedges was the same as the fair value. The derivatives are represented on the statement of financial position as follows: (in millions) Current portion of derivative financial instrument assets $ 96 $ 83 Current portion of derivative financial instrument liabilities (76) (172) Derivative financial instrument assets, long-term Derivative financial instrument liabilities, long-term (55) (94) Net liability $ (8) $ (156) For designated cash flow hedges for the year ended March 31, 214, a gain of $37 million (213 - $5 million loss) was recognized in other comprehensive income. For the year ended March 31, 214, $7 million (213 - $9 million) was removed from other comprehensive income and reported in net income, offsetting foreign exchange losses (213 losses) recorded in the year. For the year ended March 31, 214, a gain of $63 million (213 - $9 million loss) was recognized in finance charges with respect to foreign currency contracts for U.S. short-term borrowings. These economic hedges offset $69 million of foreign exchange revaluation losses (213 - $5 million gain) recorded with respect to U.S. short-term borrowings for the year ended March 31, 214. A net gain of $9 million (213 - $3 million loss) was recorded in trade revenue for the year ended March 31, 214 with respect to commodity derivatives.

43 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 COMMODITy DERIvATIvES Additional information related to the fair value of the commodity derivatives is as follows: Notional Notional quantity of quantity of Maximum Natural Gas Electricity Carrying Fair Term As at March 31, 214 ($ in millions) (in TJ) (in GWh) value value (in months) Current assets 27,192 8 $ 9 $ 9 12 Long term assets 1, Current liabilities 28, (75) (75) 12 Long-term liabilities 1, (1) (1) 67 Total $ 23 $ 23 Notional Notional quantity of quantity of Maximum Natural Gas Electricity Carrying Fair Term As at March 31, 213 ($ in millions) (in TJ) (in GWh) value value (in months) Current assets 22,371 6,896 $ 71 $ Long term assets Current liabilities 46,598 6,296 (8) (8) 12 Long-term liabilities 2,1 186 (15) (15) 79 Total $ (3) $ (3) Notional quantities in the above tables are presented on a net basis and do not necessarily represent the amounts to be exchanged by the parties to the instruments. Furthermore, the magnitude of the notional amounts does not necessarily correlate to the carrying value or fair value of the commodity derivatives. INCEPTION GAINS AND LOSSES Changes in deferred inception gains and losses arising from the determination of fair value of derivative financial instruments which are not supported by observable current market transactions or valuation models using only observable market data are as follows: (in millions) Unamortized gain at beginning of year $ (58) $ (7) New transactions 1 (2) Amortization 7 14 Unamortized gain at end of year $ (5) $ (58)

44 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 CREDiT RisK DOMESTIC ELECTRICITy RECEIvABLES A customer application and a credit check are required prior to initiation of services. For customers with no BC Hydro credit history, call center agents ensure accounts are secured either by a credit bureau check, a cash security deposit, or a credit reference letter. The value of domestic and trade accounts receivable, by age and the related provision for doubtful accounts are presented in the following table. DOMESTIC AND TRADE ACCOUNTS RECEIvABLE NET OF ALLOWANCE FOR DOUBTFUL ACCOUNTS (in millions) Current $ 472 $ 419 Past due (3-59 days) 32 3 Past due (6-89 days) 9 1 Past due (More than 9 days) Allowance for doubtful accounts (8) (6) Total $ 512 $ 458 At the end of each reporting year, a review of the provision for doubtful accounts is performed. It is an assessment of the potential amount of domestic and trade accounts receivable which will not be paid by customers after the statement of financial position date. The assessment is made by reference to age, status and risk of each receivable, current economic conditions, and historical information. FINANCIAL ASSETS ARISING FROM THE COMPANy S TRADING ACTIvITIES A substantial majority of the Company s counterparties associated with its trading activities are in the energy sector. This industry concentration has the potential to impact the Company s overall exposure to credit risk in that the counterparties may be similarly affected by changes in economic, regulatory, political, and other factors. The Company manages credit risk by authorizing trading transactions within the guidelines of the Company s risk management policies, by monitoring the credit risk exposure and credit standing of counterparties on a regular basis, and by obtaining credit assurances from counterparties to which they are entitled under contract. The Company enters into derivative transactions under International Swap Dealers Association (ISDA) and Western Systems Power Pool (WSPP) or similar master netting agreements and presents these transactions on a gross basis under derivative commodity assets/liabilities in the statement of financial position. These master netting agreements do not meet the criteria for offsetting as the Company does not have the legal enforceable right to offset recognized amounts.

45 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 Under the Company s trading agreements, the amounts owed by each counterparty that are due on a single day in respect of all transactions outstanding in the same currency under the same agreement are aggregated into a single net amount being payable by one party to the other. Such receivable or payable amounts meet the criteria for offsetting and are presented as such on the Company s statement of financial position. The following table sets out the carrying amounts of recognized financial instruments that are subject to the above agreements: Gross Derivative Instruments Related Presented in Instruments Statement of That are Not As at March 31, 214 (in millions) Financial Position Offset Net Amount Derivative commodity assets $ 99 $ 2 $ 97 Derivative commodity liabilities Gross Derivative Instruments Related Presented in Instruments Statement of That are Not As at March 31, 213 (in millions) Financial Position Offset Net Amount Derivative commodity assets $ 92 $ 5 $ 87 Derivative commodity liabilities With respect to these financial assets, the Company assigns credit limits for counterparties based on evaluations of their financial condition, net worth, regulatory environment, cost recovery mechanisms, credit ratings, and other credit criteria as deemed appropriate. Credit limits and credit quality are monitored periodically and a detailed credit analysis is performed at least annually. Further, the Company has tied a portion of its contracts to master agreements that require security in the form of cash or letters of credit if current net receivables and replacement cost exposure exceed contractually specified limits. The following table outlines the distribution, by credit rating, of financial assets that are neither past due nor impaired: Investment Grade Unrated Non-Investment Grade Total As at March 31, 214 % % % % Accounts receivable Assets from trading activities 1 1 Investment Grade Unrated Non-Investment Grade Total As at March 31, 213 % % % % Accounts receivable Assets from trading activities 1 1 The outstanding amount of collateral received from customers at March 31, 214 was $7 million (213 - $2 million).

46 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 LiQUiDiTY RisK The following table details the remaining contractual maturities at March 31, 214 of the Company s non-derivative financial liabilities and derivative financial liabilities, which are based on contractual undiscounted cash flows. Interest payments have been computed using contractual rates or, if floating, based on rates current at March 31, 214. In respect of the cash flows in U.S. dollars, the exchange rate as at March 31, 214 has been used. Fiscal 22 Carrying Fiscal Fiscal Fiscal Fiscal Fiscal and (in millions) Value thereafter Non-Derivative Financial Liabilities Total accounts payable and other payables (excluding interest $ 1,68 $ (1,68) $ - $ - $ - $ - $ - accruals and current portion of lease obligations and other long-term financial liabilities) Long-term debt 15,854 (942) (758) (6) (639) (1,839) (17,574) (including interest payments) Lease obligations 276 (77) (8) (81) (83) (37) (762) Other long-term financial liabilities 417 (13) (13) (16) (12) (13) (836) (2,712) (851) (697) (734) (1,889) (19,172) Derivative Financial Liabilities Forward foreign exchange contracts used for hedging 54 Cash outflow (719) Cash inflow Other forward foreign exchange contracts designated at fair value 1 Cash outflow (16) Cash inflow Financially settled commodity derivative liabilities designated at fair value 65 (65) Physically settled commodity derivative liabilities designated at fair value 11 (37) (13) (86) Total Financial Liabilities (2,815) (851) (697) (734) (1,889) (19,258) Derivative Financial Assets Financially settled commodity derivative assets designated at fair value (87) Physically settled commodity derivative assets designated at fair value (12) Net Financial Liabilities 1 $ (2,723) $ (827) $ (667) $ (728) $ (1,884) $ (19,255) 1 The Company believes that the liquidity risk associated with commodity derivative financial liabilities needs to be considered in conjunction with the profile of payments or receipts arising from commodity derivative financial assets. It should be noted that cash flows associated with future energy sales and commodity contracts which are not considered financial instruments under IAS 39 are not included in this analysis, which is prepared in accordance with IFRS 7.

47 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 MARKET RisKs (a) Currency Risk Sensitivity Analysis A $.1 strengthening or weakening of the U.S. dollar against the Canadian dollar at March 31, 214 would have an impact of $1 million but as a result of regulatory accounting would have no impact on net income and would have an immaterial impact on other comprehensive income. The Finance Charges regulatory account that captures all variances from forecasted finance charges as described in Note 13 eliminates any impact on net income. This analysis assumes that all other variables, in particular interest rates, remain constant. This sensitivity analysis has been determined assuming that the change in foreign exchange rates had occurred at March 31, 214 and been applied to each of the Company s exposures to currency risk for both derivative and nonderivative financial instruments in existence at that date, and that all other variables remain constant. The stated change represents management s assessment of reasonably possible changes in foreign exchange rates over the period until the next statement of financial position date. (b) Interest Rate Risk Fair value sensitivity analysis for fixed rate non-derivative instruments The Company accounts for certain fixed rate financial assets and liabilities as financial assets and liabilities at fair value through profit or loss. A change in interest rates at March 31, 214 would not affect net income and would have no impact on other comprehensive income with respect to these fixed rate instruments. The Finance Charges regulatory account that captures all variances from forecasted finance charges as described in Note 13 eliminates any impact on net income. This analysis assumes that all other variables, in particular foreign exchange rates, remain constant. Sensitivity analysis for variable rate non-derivative instruments and derivative instruments An increase or decrease of 1-basis points in interest rates at March 31, 214 would have an impact on net income of $41 million but as a result of regulatory accounting would have no impact on net income and would have no material impact on other comprehensive income. The Finance Charges regulatory account that captures all variances from forecasted finance charges as described in Note 13 eliminates any impact on net income. This analysis assumes that all other variables, in particular foreign exchange rates, remain constant. This sensitivity analysis has been determined assuming that the change in interest rates had occurred at March 31, 214 and been applied to each of the Company s exposure to interest rate risk for both derivative and non-derivative financial instruments in existence at that date, and that all other variables remain constant. The stated change represents management s assessment of reasonably possible changes in interest rates over the period until the next statement of financial position date. (c) Commodity Price Risk Sensitivity Analysis Commodity price risk refers to the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in commodity prices. BC Hydro s subsidiary Powerex trades and delivers energy and associated products and services throughout North America. As a result, the Company has exposure to movements in commodity prices for commodities Powerex trades, including electricity, natural gas and associated derivative products. Prices for these commodities fluctuate in response to changes in supply and demand, market uncertainty, and other factors beyond the Company s control.

48 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 The Company manages these exposures through its Board-approved risk management policies, which limit components of and overall market risk exposures, pre-define approved products and mandate regular reporting of exposures. The Company s risk management policy for trading activities defines various limits and controls, including value at Risk ( var ) limits, mark-to-market limits, and various transaction specific limits which are monitored on a daily basis. var estimates the pre-tax forward trading loss that could result from changes in commodity prices, with a specific level of confidence, over a specific time period. Powerex uses an industry standard Monte Carlo var model to determine the potential change in value of its forward trading portfolio over a 1-day holding period, within a 95 per cent confidence level, resulting from normal market fluctuations. var as an estimate of price risk has several limitations. The var model uses historical information to determine potential future volatility, assuming that price movements in the recent past are indicative of near-future price movements. It cannot forecast unusual events which can lead to extreme price movements. In addition, it is sometimes difficult to appropriately estimate the var associated with illiquid or non-standard products. As a result, Powerex uses additional measures to supplement the use of var to estimate price risk. These include the use of a Historic var methodology, stress tests and notional limits for illiquid or emerging products. Powerex s var, calculated under this methodology, was approximately $9 million at March 31, 214 (213 - $11 million). FAIR value HIERARCHy The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped based on the lowest level of input that is significant to that fair value measurement. The inputs used in determining fair value are characterized by using a hierarchy that prioritizes inputs based on the degree to which they are observable. The three levels of the fair value hierarchy are as follows: Level 1 - values are quoted prices (unadjusted) in active markets for identical assets and liabilities. Level 2 - inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, as of the reporting date. Level 3 - inputs are those that are not based on observable market data. The following tables present the financial instruments measured at fair value for each hierarchy level as at March 31, 214 and 213: As at March 31, 214 (in millions) Level 1 Level 2 Level 3 Total Short-term investments $ 33 $ - $ - $ 33 Derivatives designated as hedges Derivatives not designated as hedges Total financial assets carried at fair value $ 54 $ 53 $ 49 $ 156 Derivatives designated as hedges $ - $ (54) $ - $ (54) Derivatives not designated as hedges (22) (49) (6) (77) Total financial liabilities carried at fair value $ (22) $ (13) $ (6) $ (131)

49 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 As at March 31, 213 (in millions) Level 1 Level 2 Level 3 Total Short-term investments $ 22 $ - $ - $ 22 Derivatives designated as hedges Derivatives not designated as hedges Total financial assets carried at fair value $ 35 $ 47 $ 45 $ 127 Derivatives designated as hedges $ - $ (166) $ - $ (166) Derivatives not designated as hedges (25) (59) (11) (95) Total financial liabilities carried at fair value $ (25) $ (225) $ (11) $ (261) The Company determines Level 2 fair values for debt securities and derivatives using discounted cash flow techniques, which use contractual cash flows and market-related discount rates. Level 2 fair values for energy derivatives are determined using inputs other than unadjusted quoted prices that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 2 includes bilateral and over-the-counter contracts valued using interpolation from observable forward curves or broker quotes from active markets for similar instruments and other publicly available data, and options valued using industry-standard and accepted models incorporating only observable data inputs. There were no transfers between Levels 1 and 2 during the period. Powerex holds congestion products and structured power transactions that require the use of unobservable inputs when observable inputs are unavailable. Congestion products are valued using forward spreads at liquid hubs that include adjustments for the value of energy at different locations relative to the liquid hub as well as other adjustments that may impact the valuation. Option pricing models are used when the congestion product is an option. Structured power transactions are valued using standard contracts at a liquid hub with adjustments to account for the quality of the energy, the receipt or delivery location, and delivery flexibility where appropriate. Significant unobservable inputs include adjustments for the quality of the energy and the transaction location relative to the reference standard liquid hub. The following table reconciles the changes in the balance of financial instruments carried at fair value on the statement of financial position, classified as Level 3, for the years ended March 31, 214 and 213: (in millions) Balance at March 31, 212 $ 47 Cumulative impact of net gain recognized 24 New transactions 1 Existing transactions settled (47) Balance at March 31, Cumulative impact of net gain recognized 9 New transactions 3 Existing transactions settled (3) Balance at March 31, 214 $ 43 Level 3 fair values for energy derivatives are determined using inputs that are not observable. Level 3 includes instruments valued using observable prices adjusted for unobservable basis differentials such as delivery location and product quality, instruments which are valued by extrapolation of observable market information into periods for which observable market information is not yet available, and instruments valued using internally developed or non-standard valuation models.

50 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 A net gain of $15 million (213 - $2 million loss) recognized in net income during the year ended March 31, 214 relates to Level 3 financial instruments held at March 31, 214. The net gain is recognized in trade revenue. The Company believes that the use of reasonable alternative valuation input assumptions in the calculation of Level 3 fair values would not result in significantly different fair values. Methodologies and procedures regarding Powerex s energy trading Level 3 fair value measurements are determined by the Powerex s Risk Management group. Level 3 Powerex fair values are calculated within the Powerex s Risk Management Policy for trading activities based on underlying contractual data as well as observable and non-observable inputs. Development of non-observable inputs requires the use of judgment. To ensure reasonability, Level 3 fair value measurements are reviewed and validated by Powerex s Risk Management and Finance departments on a quarterly basis. NOTE 2: OTHER LONg-TERM LiABiLiTiEs (in millions) Provisions Environmental liabilities $ 333 $ 34 Decommissioning obligations 5 52 Other Total Provisions First Nations liabilities Finance lease obligations Other liabilities 28 - Deferred revenue - Skagit River Agreement ,559 1,537 Less: Current portion, included in accounts payable and accrued liabilities (12) (98) Total $ 1,439 $ 1,439 Changes in each class of provision during the financial year are set out below: Environmental Decommissioning Other Total Balance at March 31, 213 $ 34 $ 52 $ 43 $ 435 Made during the period Used during the period (38) (3) (2) (43) Transfer to accounts payable and accrued liabilities (Note 15) - - (33) (33) Changes in estimate Accretion Balance at March 31, 214 $ 333 $ 5 $ 22 $ 45

51 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 ENViRONMENTAL LiABiLiTiEs The Company has recorded a liability for the estimated future environmental expenditures related to present or past activities of the Company. The Company s recorded liability is based on management s best estimate of the present value of the future expenditures expected to be required to comply with existing regulations. There are uncertainties in estimating future environmental costs due to potential external events such as changes in legislation or regulations and advances in remediation technologies. All factors used in estimating the Company s environmental liabilities represent management s best estimates of the present value of costs required to meet existing legislation or regulations. Estimated environmental liabilities are reviewed annually or more frequently if significant changes in regulation or other relevant factors occur. Estimate changes are accounted for prospectively. The undiscounted cash flow related to the Company s environmental liabilities, which will be incurred between fiscal 215 and 245, is approximately $436 million and was determined based on current cost estimates. A range of discount rates between 1. to 3. per cent were used to calculate the net present value of the obligations. As described in Note 13, the Company has recorded a regulatory asset in relation to the environmental liabilities. DECOMMissiONiNg OBLigATiONs The Company s decommissioning obligation provision consists of estimated removal and destruction costs associated with certain PCB contaminated assets and certain submarine cables. The Company has determined its best estimate of the undiscounted amount of cash flows required to settle remediation obligations at $87 million (213 $89 million), which will be settled between fiscal 215 and 254. The undiscounted cash flows are then discounted by a range of discount rates between 1. to 3. per cent were used to calculate the net present value of the obligations. The obligations are re-measured at each period end to reflect changes in estimated cash flows and discount rates. FiRsT NATiONs LiABiLiTiEs The First Nations liabilities consist primarily of settlement costs related to agreements reached with various First Nations groups. First Nations liabilities are recorded as financial liabilities and are measured at fair value on initial recognition with future contractual cash flows being discounted at rates ranging from 4.4 per cent to 5. per cent. These liabilities are measured at amortized cost and not re-measured for changes in discount rates. The First Nations liabilities are non-interest bearing. FiNANCE LEAsE LiABiLiTiEs The finance lease obligations are related to long-term energy purchase agreements. The present value of the lease obligations were discounted at rates ranging from 7.9 per cent to 9.3 per cent with contract terms of 25 years expiring from 218 until 236. Finance lease liabilities are payable as follows: Present Present Future value of Future value of minimum minimum minimum minimum lease lease lease lease payments Interest payments payments Interest payments (in millions) Less than one year $ 4 $ 23 $ 17 $ 4 $ 24 $ 16 Between one and five years More than five years Total minimum lease payments $ 535 $ 259 $ 276 $ 574 $ 282 $ 292

52 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 21: COMMiTMENTs AND CONTiNgENCiEs ENERgY COMMiTMENTs BC Hydro (excluding Powerex) has long-term energy purchase contracts to meet a portion of its expected future domestic electricity requirements. The expected obligations to purchase energy under these contracts have a total value of approximately $53,685 million of which approximately $337 million relates to the purchase of natural gas and natural gas transportation contracts, at market prices over 3 years. The remaining commitments are at predetermined prices. Included in the total value of the long-term energy purchase agreements are $535 million accounted for as obligations under capital leases. The total BC Hydro combined payments are estimated to be approximately $1,331 million for less than one year, $6,8 million between one and five years, and $46,346 million for more than five years. Powerex has energy purchase commitments with an estimated minimum payment obligation of $2,787 million extending to 225. The total Powerex energy purchase commitments are estimated to be approximately $841 million for less than one year, $958 million between one and five years, and $988 million for more than five years. Powerex has energy sales commitments of $873 million extending to 225 with estimated amounts of $569 million for less than one year, $273 million between one and five years, and $31 million for more than five years. LEAsE AND service AgREEMENTs The Company has entered into various agreements to lease facilities or assets treated as operating leases, or to purchase business support services. The agreements cover periods of up to 1 years, and the aggregate minimum payments are approximately $423 million. Payments are $121 million for less than 1 year, $269 million between one and five years, and $33 million for more than five years. LEgAL CONTiNgENCiEs a) Facilities and Rights of Way: the Company is subject to existing and pending legal claims relating to alleged infringement and damages in the operation and use of facilities owned by the Company. These claims may be resolved unfavourably with respect to the Company and may have a significant adverse effect on the Company s financial position. For existing claims in respect of which settlement negotiations have advanced to the extent that potential settlement amounts can reasonably be predicted, management has recorded a liability for the potential costs of those settlements. For pending claims, management believes that any loss exposure that may ultimately be incurred may differ materially from management s current estimates. Management has not disclosed the ranges of expected outcomes due to the potentially adverse effect on the negotiation process for these claims. b) Due to the size, complexity and nature of the Company s operations, various other legal matters are pending. It is not possible at this time to predict with any certainty the outcome of such litigation. Management believes that any settlements related to these matters will not have a material effect on the Company s consolidated financial position or results of operations. c) The Company and its subsidiaries have outstanding letters of credit totalling $913 million (213 - $389 million), of which there is US $16 million (213 US $115 million).

53 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 NOTE 22: RELATED PARTY TRANsACTiONs subsidiaries The principal subsidiaries of BC Hydro are Powerex, Powertech, and Columbia Hydro Constructors Ltd. All companies are wholly owned and incorporated in Canada and all ownership is in the form of common shares. Powerex is involved in the marketing and trading of power and gas in Canada and the United States. Powertech offers services to solve technical problems with power equipment and systems in Canada and throughout the world. Columbia provides construction services in support of certain BC Hydro capital programs. All intercompany transactions and balances are eliminated upon consolidation. RELATED PARTiEs As a Crown corporation, the Company and the Province are considered related parties. All transactions between the Company and its related parties are considered to possess commercial substance and are consequently recorded at the exchange amount, which is the amount of consideration established and agreed to by the related parties. The related party transactions are summarized below: (in millions) Balance Sheet Accounts receivable $ 96 $ 19 Accounts payable and accrued liabilities Amounts incurred/accrued during the year include: Water rental fees Cost of energy sales Taxes Interest Payment to the Province The Company s debt is either held or guaranteed by the Province (see Note 16). Under an agreement with the Province, the Company indemnifies the Province for any credit losses incurred by the Province related to interest rate and foreign currency contracts entered into by the Province on the Company s behalf. At March 31, 214, the aggregate exposure under this indemnity totaled approximately $22 million (213 - $2 million). The Company has not experienced any losses to date under this indemnity. The Company and British Columbia Investment Management Corporation ( bcimc ) are related parties and are both wholly owned by the Province. The Company has responsibility for administration of the British Columbia Hydro and Power Authority Pension Plan and uses internal and external service providers for this purpose. It has engaged bcimc to manage investments on behalf of the plan. bcimc uses internal and external investment managers for this purpose. Refer to Note 18 for the Company contributions to the pension plan for 214 and 213.

54 BRITISH COLUMBIA HyDRO AND POWER AUTHORITy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE years ENDED MARCH 31, 214 AND 213 KEY MANAgEMENT PERsONNEL AND BOARD COMPENsATiON Key management personnel and board compensation includes compensation to the Company s executive officers, executive vice presidents, senior vice presidents and board of directors (in millions) Short-term employee benefits $ 4 $ 3 Post-employment benefits 1 1

55 AND ITS SUBSIDIARIES POWEREX CORP. AND POWERTECH LABS INC. SCHEDULE OF AND BOARD OF DIRECTORS FISCAL YEAR ENDED MARCH 31, 214 NAME POSITION MEETINGS RETAINERS MEETING ATTENDED 1 FEES 2 TOTAL Adsit, Bill 3 Board of Directors Audit & Finance Committee (non-member) Capital Projects Committee (non-member) Corporate Governance Committee Energy Planning, Conservation & Procurement Committee (non-member) Safety, Human Resources & Environment Committee (non-member) ILM/NTL Project Board (non-member) John Hart Project Board (non-member) Powerex Board of Directors (non-member) Powerex Audit & Risk Management Committee (non-member) Board of Directors Capital Projects Committee (non-member) Conservation & Climate Action Committee 5 Corporate Governance Committee Safety, Human Resources & Environment Committee, Chair John Hart Project Board (non-member) Board of Directors, Chair Audit & Finance Committee (ex-officio) CEO Search Task Group, Chair Capital Projects Committee (ex-officio) Conservation & Climate Action Committee 5 (ex-officio) Corporate Governance Committee, Chair Energy Planning, Conservation & Procurement Committee (ex-officio) Safety, Human Resources & Environment Committee Shareholder Relations Committee, Chair ILM/NTL Project Board John Hart Project Board, Chair Site C Project Board, Chair Powerex Board of Directors Powerex Audit & Risk Management Committee Powertech Board of Directors Powertech Audit & Risk Management Committee Board of Directors Audit & Finance Committee (non-member) CEO Search Task Group Capital Projects Committee Corporate Governance Committee, Chair Energy Planning, Conservation & Procurement Committee Shareholder Relations Committee ILM/NTL Project Board Site C Project Board Powerex Board of Directors (non-member) Powerex Audit & Risk Management Committee (non-member) 8 of 8 2 of 2 2 of 2 1 of 1 1 of 1 1 of 1 1 of 1 1 of 1 2 of 2 2 of 2 17 of 18 3 of 3 3 of 3 3 of 3 5 of 5 1 of 1 21 of 21 6 of 6 3 of 4 8 of 8 3 of 3 4 of 4 4 of 4 5, 5,25 1,25 5,946 Baird, Kim 4 13,125 2,625 13,5 29,25 1,42 Bellringer, Stephen 6 of 6 1 of 1 6 of 6 1 of 1 6 of 6 11 of 11 6 of 6 5 of 5 4 of 4 2 of 21 2 of 2 4 of 4 8 of 8 4 of 4 2 of 4 1 of 1 3 of 6 5 of 6 1 of 1 1 of 1 3, ,625 Nil Nil 6, 29,25 67,625 2,2 Bennett, Brad 15, 2,5 14,625 32,125 15,724

56 AND ITS SUBSIDIARIES POWEREX CORP. AND POWERTECH LABS INC. SCHEDULE OF AND BOARD OF DIRECTORS FISCAL YEAR ENDED MARCH 31, 214 NAME POSITION MEETINGS RETAINERS MEETING ATTENDED 1 FEES 2 TOTAL Blain, Larry Board of Directors Audit & Finance Committee Corporate Governance Committee Energy Planning, Conservation & Procurement Committee, Chair John Hart Project Board Powerex Board of Directors, Chair Powerex Audit & Risk Management Committee 21 of 21 6 of 6 4 of 4 4 of 4 1 of 1 11 of 11 5 of 6 15, 3, 15, 23,625 56, Brown, James Board of Directors Audit & Finance Committee Corporate Governance Committee Powerex Board of Directors Powerex Audit & Risk Management Committee, Chair 2 of 21 5 of 6 4 of 4 11 of 11 6 of 6 15, 6, 3, 19,5 43,5 1,537 Eaton, Brenda 6 Powertech Board of Directors Powertech Audit & Risk Management Committee 5 of 5 4 of 4 2,75 1,875 4,625 1,14 Hatton, James Board of Directors Audit & Finance Committee (non-member) Capital Projects Committee Conservation & Climate Action Committee 5 Corporate Governance Committee ILM/NTL Project Board John Hart Project Board (non-member) Powerex Board of Directors Powerex Audit & Risk Management Committee 21 of 21 2 of 2 7 of 7 2 of 2 4 of 4 6 of 6 1 of 1 6 of 6 4 of 4 15, 2, 17,25 34,25 Nil Knappett, John 7 Board of Directors Capital Projects Committee Corporate Governance Committee ILM/NTL Project Board John Hart Project Board Powertech Board of Directors, Chair Powertech Audit & Risk Management Committee 17 of 21 8 of 8 4 of 4 6 of 6 1 of 1 5 of 5 4 of 4 15, Nil 16,5 31,5 7,43 McVicar, Tracey Board of Directors Audit & Finance Committee, Chair Conservation & Climate Action Committee 5 Corporate Governance Committee 18 of 21 6 of 6 2 of 3 3 of 4 15, 5, 16,875 36,875 Nil

57 AND ITS SUBSIDIARIES POWEREX CORP. AND POWERTECH LABS INC. SCHEDULE OF AND BOARD OF DIRECTORS FISCAL YEAR ENDED MARCH 31, 214 NAME POSITION MEETINGS RETAINERS MEETING ATTENDED 1 FEES 2 TOTAL North, Janine Board of Directors CEO Search Task Group Capital Projects Committee (non-member) Conservation & Climate Action Committee 5, Chair Corporate Governance Committee Energy Planning, Conservation & Procurement Committee Safety, Human Resources & Environment Committee, Chair 8 Shareholder Relations Committee ILM/NTL Project Board Site C Project Board Powertech Board of Directors Powertech Audit & Risk Management Committee Board of Directors Capital Projects Committee, Chair Corporate Governance Committee Energy Planning, Conservation & Procurement Committee ILM/NTL Project Board, Chair John Hart Project Board Site C Project Board 2 of 21 4 of 4 2 of 2 3 of 3 4 of 4 4 of 4 6 of 6 1 of 1 5 of 6 6 of 6 5 of 5 4 of 4 21 of 21 8 of 8 4 of 4 4 of 4 5 of 6 9 of 1 6 of 6 15, 2, ,5 34,375 12,72 Olewiler, Nancy 6 2,75 1,875 4,625 Nil Ritchie, John 15, 3, Nil 16,125 34,125 4,278 GRAND TOTAL $227, $192,75 $419,75 $61,315 1 Reflects only the total number of meetings held during each Director s tenure on the Board or Committee. 2 Includes attendance at all Board and Committee meetings. Also includes per diem fees applicable to Directors appointed prior to April 1, Appointed November 25, Resigned February 15, Committee disbanded on January 3, 214. Elements of its mandate transferred to the Safety, Human Resources & Environment Committee (formerly Human Resources & Safety Committee) and Energy Planning, Conservation & Procurement Committee (formerly Energy Planning & Procurement Committee). 6 Ceased to be Powertech Directors March 1, Ceased to be a Powertech Director March 1, 214, but remains on the BC Hydro Board. 8 Appointed Committee Chair February 15, 214.

58 SCHEDULE OF AND STATEMENT OF SEVERANCE AGREEMENTS During the fiscal year ended March 31, 214, there were 69 severance agreements made between British Columbia Hydro and Power Authority and its non-unionized employees. These agreements represented from 2 weeks to 18 months compensation. GENERAL The schedule of remuneration paid to employees during the year ended March 31, 214 lists gross remuneration which can include base salary, overtime, timebank payouts, variable pay incentives, benefit payouts and other cash payments (e.g. shift premiums).

59 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM EM Aasen 83,954 14,215 SH Abbas 14,27 2,6 IA Abbasi 127,285 4,849 CJ Abbott 116,232 2,786 JD Abbott 125,59 2,411 A Abdalla 138,254 4,59 MS Abley 132,27 16 M Ablog 82,72 75 M Aboughoury 82,99 7,35 DC Acebedo 96,399 2,413 OP Acharya 123,99 4,56 JD Acland 151,936 4,72 IC Adair 12,923 3,8 RL Adair 18,862 1,22 RM Adam 99,392 2,71 BS Adams 12,277 1,55 DW Adams 99,43 12,144 E Adams 78,56 1,669 J Adams 19, JC Adams 14,52 1,675 M Adams 16, NE Adams 1,92 1,428 KO Addo 155,798 8,582 AO Adeleye 119,41 3,446 U Adikaram 81, IN Adolph 79, KC Agbanlog 75,597 12,52 JA Agnolin 11,859 2,153 JG Agustin 85, KO Ahlfield 135,41 6,63 Z Ahmad 126,49 2,387 BW Aitken 82,586 6,469 I Akbari Soltanieh 8, A Akbulatova 84,317 1,523 JP Akkerman 84,274 1,882 D Aksenchuk 84, A Alani 117, BO Albinsson 19, SM Albrechtsen 8,644 RA Aldeguer 353,14 4,54 V Aleshchenko 95,62 7,27 MO Alexander 14,462 13,441 GT Alexis 12, DE Alger 83,652 4,132 G Alho 11,896 4,94 DK Allardyce 98, GM Allen 121,15 24,26 J Allen 97,474 1,4 SC Allen 94,886 2,635 SE Allen 13,823 T Allen 122,26 2,613 J Almonidovar 129,595 2,633 AA Alsodani 78, BP Alsop 91,128 2,297 DT Alsop 114,785 7,936 N Altmannshofer 16,579 4,523 HF Alvarado 117,346 7,91 MA Alvarez 11,948 1,57 BD Ambrosi 148,52 8,86 B Amer 152,328 5,926 MR Ames 146,928 2,532 F Amjadi 142, CN Anderlini 11, GR Anderlini 114,669 26,257 AC Andersen 15,595 6,7 MW Andersen 12, VS Andersen 8, AD Anderson 79,596 2,3

60 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM BE Anderson 8,724 8,756 CR Anderson 128,237 1,568 CR Anderson 11,59 43,217 D Anderson 145,169 27,269 GJ Anderson 11,416 2,285 IR Anderson 165,458 7,346 J Anderson 12,69 1,615 KK Anderson 258,239 6,637 LG Anderson 93,578 1,815 WM Anderson 77,483 B Andjelkovic 146,88 1,21 BD Andrews 91,43 9,95 SW Andrews 98,2 4,774 M Andruff 8, RG Angman 138,728 5,497 M Angrignon 119, SC Angrignon 95,188 1,514 R Angus 123,38 34,769 D Anil 87,965 2,823 VB Antoniades 183, VA Antonio 141, G Antonios 87,41 5,59 T Aoki 89,262 18,112 AR Apolzer 77, G Apolzer 95,595 JF Apolzer 163,55 5,956 DB Apps 169,454 3,736 IF Arinduque 88, GB Armanini 179,383 2,555 TM Armatage 212,629 8,653 EC Armellini 79, LW Armstrong 81,76 1,34 M Armstrong 131,316 7,171 RC Armstrong 125,54 7,468 CJ Arnason 117,346 1,354 T Arndt 94,35 9,169 DJ Arnold 148,62 1,132 GL Arnold 112,912 3,561 KW Arnold 14,743 8,33 DA Arnott 136,44 7,723 DN Arriagada 14,34 4 DA Arsenault 85, RD Arsenault 12,15 4,348 VJ Arsenault 114, M Arshad 176,1 5,944 MS Arthur 19,379 9,478 H Ashfaq 96,849 5 TJ Ashman 88,242 1,478 CJ Ashton 81, EJ Ashton 79,936 D Ashwell 12,23 4,234 M Asleson 128,72 17,546 CA Aslin 145,91 2,64 A Assadipour 12, KS Assaf 11, AL Assimes 253,28 3,436 JN Astles 77, W Atamanchuk 83,969 5,619 D Atanackovic 164,93 3,987 M Athari-Anaraki 96, BJ Atherton 84,826 16,691 TQ Atleo 16, JR Attridge 133, AK Au 77,374 2,453 JS Aujla 19,82 6,315 N Aujla 84,814 4,699 GM Aung Thin 132,295 13,255 RK Austrom 163,74 4,977 CK Auyoung 196,283 1,66 N Avdic 18,182 6,55

61 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM RW Avis 91,264 2,64 JD Avren 245,353 2,5 RL Ayers 16,415 KJ Babiy 15,819 6,845 SA Bacchus 78,26 MJ Bachman 13,784 2,367 RW Back 173,187 13,642 RS Badial 88,388 35,569 SS Badyal 96, MU Baga 114, RW Bagnall 87, BM Bahre 97, DR Bailey 133,799 1,55 RE Bailey 137,338 11,523 SE Bailey 76,761 D Bains 119,5 11,132 HS Bains 167,577 5,32 PK Bains 121,93 7,283 D Bairstow 138,992 12,14 EG Bairstow 8, B Baker 13,721 5 BE Baker 18,224 3,745 BG Baker 96,557 JA Baker 76,121 4,515 KL Baker 16,81 58 R Baker 114,512 6,7 RJ Baker 85, LR Bakke 12,461 2,513 BS Bal 78,317 RS Bal 134,652 13,993 D Balea 11, MA Balea 158,196 6,514 GE Balk 152,99 7,273 AL Ball 77,939 1,37 JT Ball 153,749 2,39 MA Balogh 196,12 5,175 NM Baltar 97, C Balutescu 16, DC Balutescu 111, TO Ban 114,488 6,82 LA Bandelin 93,172 13,83 L Bao 121,431 4,236 MM Barbey 15,254 7,183 SR Barbour 135,68 4,753 TM Bare 132,179 9,21 S Barens 91,599 4,314 JR Barham 91,969 4,77 BW Barnes 175,313 8,741 J Barnes 91,66 JN Barnes 119,73 2,889 MA Barnes 152,992 39,469 SJ Barnes 9, GS Barnett 138,68 5,78 J Barone 82, RP Barone 154,422 5,65 JJ Barr 173,511 6,786 BA Barrett 343,922 1,328 WR Barrie 139,841 8,27 CL Bartle 147,5 681 SA Bartman 84,4 RT Barton 83,78 4,974 LO Bashualdo 84,76 3,89 HS Basi 159,568 1,985 AS Basra 94,768 1,477 KG Bassett 111,585 5,695 L Bassim 13,76 1,92 V Batinovic 92,69 3,779 RM Bauer 118,692 3,844 DB Bauerfind 176,339 1,424 JS Baum 132,997 38

62 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM EA Bautista 11,654 4,384 CJ Baxter 86,727 17,287 JS Baxter 88,148 1,149 LJ Baxter 98,257 OJ Baycroft 127, SM Baylis 11,851 2,476 DG Bear 125,12 4,99 LJ Beardsell 237, GP Beaton 166,764 4,371 CJ Beauchamp 15,17 5,528 JF Beauchamp 158,594 19,692 MT Beaulieu 87,387 1,26 NA Bebber 117,29 2,69 B Becer 172,847 K Beck 1,183 2 SJ Bedford 121,6 874 SJ Bednar 92, EL Beebe 13,747 4,7 JK Beebe 9,269 1,237 CE Beers 92,583 2,39 GR Beeusaert 87, EW Beevor-Potts 9,455 6,948 GJ Beggs 85,916 9,296 JW Beggs 194,858 1,542 H Behn 147,62 1,175 GJ Belcourt 88,321 TG Beley 83,422 34,54 DE Bell 95,758 5,762 DL Bell 125,675 22,13 HJ Bell 134,59 1,453 KW Bell 162,488 2,332 WG Bell 19,36 8,97 D Benish 157,59 72 B Benjamin 136,34 9,446 SM Benjamin 134, AP Bennett 119, DR Bennett 12,648 5,933 JA Bennett 114,312 17,63 JP Benson 124, LC Bentsen 96,258 3,585 T Benzinger 92,173 1,4 DJ Berard 116, DW Berard 138,635 33,873 LR Berard 112,919 14,79 MG Berard 161,43 1,542 MJ Berg 86, MJ Berg 88,786 2,17 BB Bergen 134,92 1,558 RG Bergen 87,389 13,587 TD Berger 88,832 7,913 TG Bergh 164,546 6,625 UH Bergmann 171,54 1,242 DR Bergsma 16,916 4,283 SL Bergum 128,223 6,61 DJ Berisoff 92,386 9,651 BE Berkelaar 183,64 48,6 ML Berkey 136,481 8,222 T Bernier 79,123 5,662 A Berrisford 145,573 5,945 MJ Berry 11, TJ Berry 8,24 2,324 GM Berthold 83,55 3,552 TJ Beswick 99,947 5,35 BP Betteridge 175,7 12,128 MA Betts 132,71 4,193 VD Bevacqua 141,823 12,956 JO Bevan-Pritchard 16, JA Beynon 121, R Bhangu 98,818 M Bharaj 83,

63 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM R Bharaj 18, R Bhayaani 79,944 3,995 C Bianco 14,32 13,497 GA Bianowsky 118,778 3,298 JL Biberdorf 82, V Bidnyk 85,719 2,92 ER Bienias 123, MD Bigler 114,692 2,67 BJ Billey 126,673 6,56 BK Billey 97,452 13,653 A Bimbhra 13,584 4,299 GJ Birch 134,649 2,24 C Birkland 151, R Birnie 131,345 4,123 HB Bishop 181,629 2,498 KJ Bishop 1, WR Bissat 158,94 2,191 JR Bissett 16,292 5,8 DW Bisson 131, RR Bitterman 112, S Bjorklund 122,447 3,54 DC Bjorkman 114,214 2,789 C Bjorknas 77, DJ Black 92,984 3,119 GW Black 77,635 5,77 KS Black 98,3 4,592 ME Black 128, DB Blackall 94,684 2,193 CD Blackburn 142, MA Blackburn 123,56 4,837 SW Blackburn 75,332 13,695 AJ Blair 12,36 5,45 TJ Blair 85,731 1,235 DW Blake 87,69 2,977 CW Bland 182,158 6,861 GS Bland 149,97 1,367 MA Blaxland 15,487 22,269 H Blecker 82, M Bleko 124,66 25 CW Blokland 114,378 2,332 BW Bloxham 118,147 16,349 TA Blunt 13,713 11,374 AJ Bock 19,456 4,167 ND Boeckner 98,373 14,929 E Boehringer 8,131 1,147 JB Boersma 88,991 BA Boese 136,195 1,4 BW Boese 116,94 9,38 D Boffy 114,973 9,219 RA Boffy 87,12 17,234 PE Bokis 112, AJ Boldt 173,293 23,491 R Boldt 83,683 2,75 BA Bolenback 12,56 12,286 VE Boley 9,139 26,927 C Boltwood 175,331 2,662 CF Bonilla Sanchez 94,599 4,211 DW Bonkowski 118,484 1,467 FK Bonn 96, JD Bonser 17, E Boon 146,932 1,47 MA Boon 18,46 25,21 JD Booth 145, NE Booth 8,421 2,56 ST Booth 114,744 2,4 JM Boots 179,96 1,747 RM Bootsma 1,259 2,792 M Boozari 92, KG Borik 98,318 18,487 DA Born 79,986 2,515

64 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM R Borsoi 14, MP Boruch 13,696 22,136 K Boskovic 8,981 MA Bosma 76, DJ Bosse 75,182 DC Boucher 161,858 1,96 PC Boucher 145,44 1,447 DR Bouillon 153,579 14,864 PE Bouman 9,61 2,56 RM Boutilier 96,374 1,487 SJ Bowden 18,649 1,585 DM Bowen 119,366 2,85 TM Bowen 84,592 6,396 DJ Box 81, IJ Boyd 93,331 9,29 NM Boyd 131,929 6,153 BS Boyda 88,785 KD Boyko 9,898 5,42 G Bozic 9, PS Bracken 166,569 5,48 GD Bradley 114,671 1,44 JE Bradley 165,31 44,546 KL Bradley 196,924 6,927 TD Bradley 125, PG Bradshaw 75, WT Bradshaw 13,325 1,71 TJ Brand 13,335 1,789 JM Brandner 142,543 JB Brandschert 11,157 2 MK Brandson 156,989 8,32 JP Branham 131,245 1,479 TW Brannlund 132, PJ Brasleret 136,671 1,422 EM Brassard 75,457 8,974 DB Braun 87,465 JK Braund-Read 75,722 15,969 CW Bray 95,335 14,941 GG Bray 119, AJ Breault 97,242 11,946 JE Bremner 14,875 5,416 KG Bremner 141, TM Brenneis 81,759 3,568 MD Brenton 147,929 3,669 CM Bretherick 131,397 17,979 MD Breuls 11,663 8,777 CW Bridal 132,389 21,183 DA Bridal 17,97 28,634 GR Bridal 76,331 17,538 CE Bridges 81,363 1,437 S Bridgman 152,123 8,973 EK Brigden 132,178 14,762 NJ Brigden 111, AB Briggs 13,755 3,859 RD Brittin 214,946 28,143 MI Brodie 76,59 4,879 RT Brodie 147, DS Brodoway 123,871 2,323 NJ Broers 11,566 1,943 DA Bromley 174,27 1,253 JH Brookes 127, DJ Brooks 189,43 4,346 DM Brooks 133,155 9,589 CB Brough 12,147 35,634 AA Brown 84,62 2,228 CA Brown 77,615 CJ Brown 141,826 17,377 DG Brown 17,878 2,657 JR Brown 152,872 3,451 JT Brown 14,65 27,999 KE Brown 21,172 19,979

65 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM MB Brown 89,162 2,316 SM Brown 82,777 9,778 TJ Brown 11,366 2,213 WT Brown 78,128 5,43 CG Browning 132,514 2,496 HE Brownlow 137,971 4,93 DR Bruce 117,658 5,431 JT Bruce 114,437 2,973 IA Bruhs 17,498 6,216 GR Brule 112,134 1,54 MS Brune 83, T Brunlees 89,881 6,829 BD Bryan 117,27 1,684 GD Bryan 92, S Bryson 13,363 2,2 VL Bryson 18,37 1,464 L Bu 11,56 3,784 JR Bublitz 114,152 12,131 K Buccini 14,18 DC Buchanan 18, PN Buchanan 123,219 7,93 B Bucic 82, PW Buckland 12,62 14,971 MR Buckley 147,569 1,1 M Bucy 156,31 3,21 PL Bucy 95, CB Budalich 114,738 12,422 BE Bueler 92,94 15,59 WF Bueschkens 143,395 2,948 MT Buffie 134,344 8,643 DM Bulger 176,68 11,297 RG Buller 12,35 12,524 L Bunting 87,949 11,39 RS Bunwait 97,897 2 SS Bunwait 83,186 4,594 B Buratto 8,868 18,24 HE Burbee 12,13 15,255 MP Burgess 148,342 6,521 TM Burgess 19,323 6,554 DA Burggraeve 155,211 11,299 GE Burkitt 125,82 7, SA Burkitt 188,851 47,93 JA Burns 12,9 271 KW Burns 13,33 12,128 TE Burns 163,77 14,229 R Burr 8, MJ Burri 85,283 1,743 N Burroughs 144,919 4,412 EJ Burt 139,138 9,11 KD Burton 113,81 2,677 NM Burton 139, RC Burton 14,183 1,67 S Burton 12,465 33,558 TC Busu 82, GR Butler 77, MK Butt 137,96 14,417 HR Butters 135,732 3,333 PG Buttle 132,232 14,249 BR Bye 1,65 15,75 LD Byhre 156,267 34,431 JD Byle 133, BR Byrnell 142, DJ Byrnell 135,38 2,369 RD Byrnell 145,722 8,288 AR Byrnes 75, RD Cabalo 84,79 48 M Cabrilo 1, SL Caceres 97, WA Cachero 125, CT Cadger 19,556 17,96

66 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM S Cai 113,948 2,15 CG Caldarella 111,59 1,84 DW Calder 183,593 8,389 RM Calderon 113,385 1,464 CS Calderwood 93,965 26,147 JS Cameron 121,276 R Cameron 88,79 1,146 JJ Camp 83,245 14,796 BL Campbell 142, C Campbell 141,267 1,248 CJ Campbell 12,197 4 DA Campbell 15,291 22,587 DG Campbell 83, ED Campbell 148,547 2,745 JA Campbell 22,677 44,549 JM Campbell 78,238 NM Campbell 176,84 13,855 RW Campbell 14,492 6,164 TB Campbell 111, J Campos 9, S Canning 223,484 18,248 SE Canning 143,65 28,253 BG Cannon 91,221 SR Canton 93,91 1,254 DW Cantrel 135, MA Canuel 15,225 22,175 K Cao 113,124 1,387 S Cao 142,822 1,799 LJ Carabetta 19, FD Cardino 129,778 3,655 DE Carey 1, SM Carlaw 163,861 3,72 LJ Carleton 92,818 1,9 DA Carmichael 15,619 2,424 JD Carmichael 132,458 13,963 D Carnochan 91,268 AL Carr 8,847 8,999 WP Carr 97,769 1,859 AJ Carruthers 12,645 1,8 KI Carston 86,829 7,136 GD Carter 156,791 7,52 J Carter 17,282 2,399 M Carter 215,446 14,96 RG Carter 146,938 8,778 CA Casas 84,293 VH Case 15,254 1,467 FM Catalan 97, R Catapia 84,799 3,585 NA Catto 122,632 5,23 DC Caufield 91,836 3,124 SJ Cavan 11,761 6,254 B Cave 132,563 16,475 MR Cayme 147,831 ZM Cecic 14,472 4,986 A Ceh 75,184 L Cender 122, T Cernezel 78, OD Ceron 132, JM Chabada 82,612 2,356 S Chakrabarti 91,6 5,118 E Chalmers 88,556 WT Chalmers 149,975 28,781 BE Chambers 112,41 3 CB Champoux 117,25 37,551 AS Chan 127, DC Chan 113,59 2,812 DC Chan 77,558 8 DY Chan 153, DY Chan 119,5 6,712 G Chan 97,

67 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM GP Chan 153,311 3,66 K Chan 17,817 2,659 M Chan 87,185 PS Chan 148, SW Chan 121,331 9,181 SY Chan 173,826 1,257 VW Chan 93,5 1,571 WW Chan 9,99 1,9 A Chand 88,7 4,23 P Chand 179,865 1,398 V Chandra 12,363 1,917 DK Chang 116, PF Chang 16,284 2,238 SJ Chapman 11,76 7,745 AS Chappell 19,631 1,185 GJ Charchun 135,285 VJ Charman 82,182 3,735 MW Cheater 144,225 3,51 B Chen 84,414 B Chen 112, EY Chen 76,97 2,934 L Chen 9,96 4,773 Q Chen 117,698 4,145 W Chen 94, X Chen 127, X Chen 12,74 8,936 Y Chen 113, D Cheng 9,597 4,331 MI Cheng 12,257 3,862 PA Cheng 14,821 2,43 PH Cheng 13,17 16,519 PM Cheng 183,137 1,738 W Cheng 139, W Cheng 154,231 5,15 Y Cheng 8,187 5,236 Z Cheng 78, KJ Chenoweth 138,115 LE Cherkezoff 112,51 1,811 DK Cherry 14,441 32,124 ID Cherry 118,815 5 KE Cherry 112,592 38,771 S Cherry 115,379 36,463 S Cherukupalli 172,56 16,99 AW Cheung 96,799 1,542 B Cheung 84, DC Cheung 77, O Cheung 86,1 673 PF Cheung 97, G Chiang 98,869 IV Chichkin 11,151 15,955 MT Chicilo 122,95 4 SE Child 76,537 5,66 P Chilton 174,868 7,698 RT Chin 16, NS Chinatambi 148, S Chiniforoosh 8,686 1,228 RL Chisholm 87,451 5,344 J Chiu 127,166 7,627 S Chok 91,69 1,154 GR Chong 99,44 72 J Chong 13,256 1,5 RE Chong 87,337 1,149 WC Chong 93,485 1,41 NK Chopra 171,288 3,994 JA Chornoluk 152,527 13,825 ME Chose 98,939 AL Chou 77,19 1,144 S Chou 9, CP Choudhury 219,36 3,281 M Choutka 135,

68 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM A Chow 121,136 7,54 BE Chow 15, BW Chow 78, JM Chow 86,923 LK Chow 86,486 V Chow 12,463 5,837 WN Chow 114, G Choy-Lau 84,336 7,891 JL Christensen 13, LN Christensen 15,7 5,215 PR Christensen 14,873 1,46 KA Christianson 93,322 MR Christianson 11,937 2,575 JB Chu 82,482 13,259 P Chu 181,923 5,251 T Chu 14, J Chua 84, K Chun 136,87 98 AH Chung 144,186 E Chung 88,19 SH Chung 17, WH Chung 131, Y Chung 77,37 2 MP Chursinoff 126,391 4,877 SD Chutter 79,147 1,51 DT Chwaklinski 145,18 2,857 M Ciccotelli 84,269 2,214 RA Cielen 158,526 5,24 TA Citak 132,398 2,219 DJ Clapa 135,59 1,654 JH Clapauch 13,859 2,71 DM Clark 178,619 2,21 L Clark 94,761 9,622 MC Clark 117,66 9,33 SG Clark 92,138 1,284 TA Clark 115,158 13,245 GS Clarke 1,547 8,71 PD Clarke 78, T Clarke 134,972 32,314 WA Clarke 1,68 1,69 WG Clarke 218,846 23,649 M Claxton 145,892 19,726 D Clayton 114,21 RD Clelland 19,31 1,846 C Clement 145,31 2,773 DP Clement 97,299 1,348 W Clendinning 147,78 1,348 AG Cleveland 138,869 12,55 D Clinaz 145,786 6,98 WG Cline 77,34 8,741 BN Clish 92,34 2,296 JA Coca 97,799 8,165 D Cochran 217,73 3,944 DC Cochrane 17,88 1,851 GA Cochrane 16,482 2,43 R Coffin 98, GT Coghill 14, LB Coghlan 147, DM Cole 89,218 1,717 J Cole 116,562 5,757 JM Cole 95,645 2,283 RJ Coleman 91,192 2 NJ Cole-Morgan 143, JL Coles 198,323 17,74 GA Collett 78,728 32,146 EJ Collier 82,945 11,232 MD Collingwood 16, CC Collins 79,252 1,69 DT Collins 94, TB Collins 12,484 9,68

69 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM PA Coloma 75, TJ Colongard 87,213 5,55 A Colquhoun 92,17 81 JD Colquhoun 126,255 7,9 WA Colquhoun 12, LM Coltart 112,71 1,335 D Colwell 81,729 1,13 RK Comer 78,4 59 AT Compton 132, JE Condillac 92,443 1,937 Y Cong 92, MH Congdon 17,817 2,587 CP Conn 96,842 11,57 GW Connell 136,5 1,224 MD Connor 98,869 16,169 MS Constantino 14,842 1,741 D Conway 163,649 32,885 GD Conway 196,937 23,895 M Cook 81,28 1,95 TR Cook 18,652 4,858 VH Cook 86,18 AA Corbett 149,15 7,782 GD Corbett 188,376 1,78 R Corbett 79,523 6 MM Corbishley 98,52 18,738 F Corbould 93,245 1,879 BR Corns 154,312 8 EM Corrigan 78,875 4,185 PM Corsie 86,27 1,196 SA Corsie 141,188 28,763 DG Cory 99,599 1,935 A Costa 122,618 1,816 A Cote 134,726 46,39 SA Cote-Booth 81,84 6,578 JL Cotter 112,827 19,927 EW Cottingham 9,31 2,116 MT Coueffin 84,13 27,44 KH Coulter 94,528 5,633 RK Coulter 158,92 43 AP Coupe 19,977 12,993 W Cousins 139,73 11,22 AW Coutts 156,847 37,984 LR Cowell 123,644 3,128 FN Cox 85,25 14 KL Cox 117,412 9,655 SJ Cox 87,843 6,187 PG Cozza 111,587 42,69 DR Craig 116,37 1,337 LM Crampton 125,633 28,244 MA Crampton 97,598 15,351 JC Cranmer 131,54 4,446 JL Cratty 79,131 14,865 LA Crawford 99,823 1,83 PW Crawford 77,37 2,84 BR Crawley 193, LR Creech 18, LJ Crist 13, C Crocker 18,274 24,722 SM Cromarty 82,347 12,767 CM Crompton 88, GE Crompton 88,463 14,52 JF Crompton 136,252 1,68 BR Crompvoets 87,513 8,26 MF Cronin 82, AS Cronk 134,352 3,197 SM Cronk 99,934 7,754 JV Croockewit 149,268 12,12 JW Crosby 84,69 2,736 DR Cross 144,391 2,459 PJ Cross 113,93 1,952

70 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM RA Cross 84,846 4,641 W Cross 176,564 9,992 JA Crossman 19,15 13,823 BR Croteau 9,836 3,522 SM Croteau 163,822 17,751 RG Crothers 97,282 7,83 DA Croxall 11,889 1,597 MA Cruz 138, JJ Cryderman 16,213 12,185 TB Cseh 17,236 1,475 MD Cucnik 16,234 1,899 C Cui 93,644 1,367 Y Cui 111, SJ Cullen 92, DB Cunningham 96,423 1,542 JM Cunningham 79,59 6 AM Cupar 81,48 38 CM Curll 95,333 7,543 DJ Curll 98,215 6,521 M Curman 128,3 483 KA Currie 78,223 OO Curtis 1,183 38,292 CI Cuthbert 116, RO Cutler 89,554 14,84 V Dabic 154,11 4,885 ER Dagan 82,753 C Dahl 216,737 27,82 RG Dahl 19, N Dai 117, JD Dale 168,47 2,11 MP Dale 89,47 53 KD Dalgarno 111,786 6,663 DF Dalgleish 115,695 12,534 P Dalgleish 78,734 1,36 WJ Dalling 151,339 5,442 RR Daly 127,614 14,55 LM Damy 129, H Danafar 12,233 1,29 SC Danard 13,88 1,296 KR Danbrook 12,251 27,21 DJ Danchella 113,643 1,922 AD D'Andrea 116,345 2,646 RL D'Andrea 9,966 5,82 BS Daniel 96, CR Daniel 17,36 11,475 P Daoust 98,393 1,337 A Darby 125, SM Darwish 1,58 25,954 MT Daschuk 234,92 3,66 JD Dashwood 17, AJ Davey 126,94 25,997 SF David 96, JM Davidoff 91,288 1,398 JG Davie 127,155 5,442 DW Davies 86,944 2,998 GD Davies 14,357 12,43 KL Davies 168,29 32,588 RA Davies 86,67 19,11 AR Davis 16, BE Davis 9,681 2,853 D Davis 193,897 28,625 EB Davis 9,16 5 MG Davis 75,72 7,719 MW Davison 1,735 2,532 RJ Dawson 14,497 5,941 MF Dayton 177,459 1,26 N De Anda Bonnabe 81,489 MS De Asis 17, R De Leon 79,939 EM De Ramos 84,393 1,849

71 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM GN De Zoysa 117,893 4,7 JA Deacon 132,171 13,958 MJ Deacon 113,85 14,22 SL Dedelley 135,521 19,528 A Dedick 77,68 7,825 MJ Defeo 11,451 32,787 SG Degerness 82,67 14,658 PJ Degroot 92,744 2,69 M Dehaan 139,97 2,728 RB Deibert 134, TD Deines 97,179 5,13 WL Deitner 76,418 5,9 RT Del Barrio 114, AR Dela Cruz 137,919 2,994 BH Dela Cruz 97,393 16,769 JA Delage 17,22 2,351 DA Delcourt 156,98 7,134 B Dell 13,32 6,34 DF Della Maestra 19,178 7,544 AG Delos Santos 82,173 1 MF Demoor 91,478 D Den Biesen 96,12 6,783 Y Deng 13,81 4,911 RG Denis 111,539 2,757 FU Dennert 187,835 8,33 MC Dennis 99,647 6,57 MM Dennis 91,937 7,9 GW Denton 95, RM Depuit 162,758 7,765 ND Dermody 168,486 14,448 LJ D'Errico 14,663 2,53 S D'Errico 97,882 3,297 M Desbois 77,932 2,295 A Desgagne 19,473 29,228 KF Desharnais 83, MV Desilets 85, DA Desilva 129,2 7,943 EP Desjardins 92,716 3,464 PL Desmet 158,139 6,56 TA Devaney 76,835 DA Devlin 153,921 3,483 TD Devlin 126, DA Dewolde 17,378 4,89 DG Deyagher 193,81 6,651 R Dezall 89,15 4,139 A Dhala 99, SS Dhannu 11,127 1,71 NS Dharamshi 155,89 16,98 D Dhari 114,298 HS Dhariwal 94,31 4,111 R Dhillon 18, J Dhindsa 1,935 H Dhrolia 94,418 1,144 B Diallo 114,321 16,722 AS Dias 17,175 1,425 GL Dickie 123,67 4,843 JD Dickin 16,636 8,729 MM Dimitrijevic 99,58 2,182 T Dinh 9,559 3,633 AW Dionne 135,451 1,78 TC Dithurbide 162,19 8,488 AJ Dixon 125,615 2,3 KH Dixon 194,991 1,64 AB Dixon-Warren 123,55 1,817 JN Dobby 13,99 25,114 RG Dobie 161,294 6,43 S Dobie 11,181 27,131 DR Dobrenski 143,244 27,581 J Dobrowolski 98,329 3,785 M Dobrowolski 77,712 1,833

72 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM DG Docherty 79,777 3,715 IB Dodd 91,34 7,83 KL Dodd 88, TP Dodd 121,352 27,684 RJ Dodman 173,74 1,34 RW Dojack 135,794 18,185 D Dolinsky 112,45 1,541 DJ Don 98,686 24,548 JS Dorsey 151,49 12,949 DM Doskotch 154,854 23,979 KA Dostie 17, HE Doucet 19,211 BC Douglas 148,359 1,46 RS Douglass 1,555 DR Dowler 119, RJ Downey 16,267 9,895 G Doyle 162,421 7,561 BK Draheim 84, JA Drake 118,44 31,299 RM Draugelis Dawson 113, JL Dresler 97,236 12,38 MS Dreslinski 16,541 17,49 SW Drexl 119,83 4,129 J Driedger 76,62 1,458 K Drost 1,48 2,626 ME Drown 154,799 1,679 D Dubljevic 122,51 1,55 KG Duchak 138,772 14,298 AG Duffy 11,756 12,42 JP Duffy 172,133 1,18 TD Dufloth 132,243 12,172 SA Dufour 12,61 14,912 CP Duhamel 87,753 5,341 KM Duke 17,92 2,31 RJ Duke 113,223 1,128 DC Dukeshire 146,869 26,93 AR Dulaba 137,328 3,425 BA Dunbrack 91,782 1,69 DA Duncan 88,436 RW Duncan 132,375 1,486 SM Duncan 131,156 1,789 PM Dunham 116, DT Dunlop 25,983 5,68 HL Dunn 75,849 9,723 AT Dunne 14,727 9,313 CW Dunsford 154,536 34,72 JG Duplessis 133,897 24,412 KR Dupuis 93,555 19,918 BD Durand 115,534 7,81 Z Duranovic 128,2 5,829 R Dusil 189,955 35,36 S Dutina 88, B Dutka 165,89 13,313 DA Dwan 12,936 22,521 GS Dwernychuk 147,47 1,228 LA Dwolinsky 131,952 7,347 MR Dwyer 89,321 7,59 BT Dyck 125,389 4,932 KP Dyck 78, L Dyck 177,66 1,319 RE Dyck 117,43 1,939 BT Dyer 8,532 5,947 PA Dyke 14,473 7,111 C Dyson 213,96 1,869 GT Dziedzic 15,697 3,871 JW Eadie 111,777 11,923 MT Eang 123,839 5,724 WA Earis 215,93 17,858 SD Earle 11, SJ Easterbrook 91,896 2,234

73 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM M Ebenal 78,623 17,478 L Ebert 163,744 2,118 S Ebrahim 88,759 3,898 AD Ebrahimzadeh 95,41 5,9 MA Eck 83,417 5,23 RM Edmondson 122,75 31,161 JD Edralin 85, OJ Edvardsen 12,697 1,495 SC Edwards 132,829 4,819 TA Edwards 119, CP Egan 133,277 7,145 AJ Egerton 113,393 4,176 DR Eggers 96,692 7,13 RJ Egilson 84,479 2,229 M Eigenmann 9,97 3,675 EW Ekholm 129,247 2,312 DA Elchuk 11, BL Eldridge 87,284 3,41 LJ Elkins 92,466 8,665 JA Elliot 13,613 1,41 M Elliot 11,45 2,228 BE Elliott 91,176 1,154 C Elliott 77,286 2,593 CB Elliott 97,279 ER Elliott 128,22 1,818 MA Elliott 13,681 7,263 AD Ellis 131,186 6,492 DA Ellis 136, DJ Ellis 92,486 9,75 GR Ellis 167,622 7,253 EB Elofir 75,288 9,465 D Elvambuena 124,573 5,649 EG Enegren 154,167 14,941 JA Enns 148,727 15,138 RJ Enns 111,583 2,96 NM Enock 116,889 5,345 P Entwistle 188,88 12,47 D Epton 15,176 33,3 GR Erho 112,827 13,178 CG Erickson 85,759 24,625 GA Eriksen 93,517 1,228 SL Ernst 82,777 1,288 CJ Ertel 76,358 2,2 AA Erven 79,574 2,669 L Erven 148,58 2,53 UH Esegbona 114, EP Ethier 153,394 9,792 CJ Evans 81,261 3,62 JI Evans 12,49 99 JR Evans 119, D Ewaniuk 8,286 4,796 D Ewart 79, GM Ewart 95,384 2,186 SD Ewing 15,668 3,878 TD Ewing 144,566 13,9 S Exter 14,137 2,93 BT Ezelyk 149, RL Ezelyk 16,613 1,44 RL Ezelyk 97,14 5,58 PF Ezinga 135,31 6,66 AA Fabian 1,415 8,918 AA Fabros 92,314 36,67 R Fabros 79,286 5 DV Facey 182,571 1,261 S Faisal 116,34 1,952 C Fait 14,944 1,576 MG Fait 84,698 14,664 WR Fajber 151,189 3,242 P Falardeau 113,841 9,64 RJ Falloon 112,174 22,9

74 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM S Faltas 95, J Fan 129, LA Fane 114,241 3,64 BH Farahani 125,651 1,425 R Farbridge 121, M Farjadi 84,486 12,524 JM Farmer 96,944 1,57 LM Farn 89,596 GT Farrell 88,62 KM Fast 112,738 7,972 CG Faulkner 13,132 5,58 WB Faulkner 181,847 7,719 BL Fawcett 142,132 2,345 R Fearnley 95,417 LC Fedan 15,348 1,841 RS Federico 89, A Fedorov 123, FR Fedosenko 81,855 26,419 BR Fee 86,861 SA Feener 16,166 4,565 DJ Feinstadt 111,176 2,412 IR Feir 1,351 4,44 AJ Felber 138,82 3,72 R Felton 115,82 GW Feng 88, Z Feng 77, G Fenwick 262,54 34,354 S Fenwick 82,443 4,431 RG Fequet 14,529 4,25 KJ Ferber 9,585 26,291 YS Ferdinandez 17,796 1,3 AL Ferguson 136,95 2,57 DA Ferguson 78,596 4,883 MC Ferguson 139,681 43,934 IR Fernandes 142,176 6,958 TE Ferolie 113, A Ferraresso 137,477 3,81 A Ferreira 127,834 8,863 BC Ferris 147, EJ Figueroa 123,49 2,475 CK Findlay 8, CJ Fingler 168, KS Finlayson 17,473 3,644 JG Finley 12,968 3,299 KG Finley 87,781 17,215 PF Finnegan 127,955 1,382 CF Fish 79,835 M Fish 16,56 2,191 DB Fisher 117,485 1,52 EE Fisher 14,892 14,28 RV Fisher 134, JJ Fitzgibbon 125,342 9,777 MC Fitzsimmons 134, E Fitzsimons 93,274 3,232 DR Fladmark 94,53 4,129 JB Flanagan 88,935 1,396 BL Fleming 15,596 1,611 DP Fleming 141,848 4,57 MG Fleming 137,714 9,662 BR Fletcher 116,235 39,172 EA Fletcher 189,886 2,586 AB Flett 117,659 7,931 C Fleury 15,159 2,22 DJ Flood 116,181 1,415 DJ Flynn 151,95 3,79 DS Foglia 18, C Folkestad 142,876 1,656 DH Fong 79,333 1,116 JC Fong 149, DP Fontaine 19,

75 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM SS Foo 118, PC Forberg 112,73 42,5 BR Forbes 122,4 T Ford 133,262 5,75 WA Forman 11,125 5,156 R Fornasier 166,976 3,37 RC Fors 77,261 3,118 MC Forster 132,1 7,427 BC Foss 1,327 2,128 DE Fossa 15,168 3,871 DW Fossa 95, GE Foster 114,823 19,481 JS Foster 83,87 1,99 LC Foster 121,84 3,545 S Foster 146,683 8,37 RJ Foucault 144,669 1,138 PE Found 144,421 11,946 J Fournier 86, J Fowler 13, MB Fowler 15,786 2,563 WH Fowler 172,983 1,952 SC Fowles 198,212 51,312 DA Fox 163,858 5,915 WH Fox 114,9 96 SW Frame 131,86 12,713 CG France 122,311 22,798 C Francis 132, E Frank 153,92 21,639 B Franklin 128,66 5,86 DJ Franko 118,369 1,136 B Fraser 126,772 8,495 JL Fraser 252,761 6,384 WD Fraser 13,6 362 AP French 179, CA Frick 124,549 27,371 GC Fricker 144,234 6,485 BH Friedman 16,686 2,899 BA Friesen 81,883 2,323 JM Friesen 13, MH Friesen 145,691 1,564 H Friis-Jensen 97,3 1,417 TM Friske 117,97 14,518 KA Froats 79,981 5,64 EN Froese 98,511 5 FE Froese 96, PN Froklage 11,758 SA Fromme 99,721 1,547 KA Fronc 128,721 1,518 BM Fryer 129, W Fu 87,168 DW Fuhrmann 92,6 8,218 MB Fuhrmann 17,268 34,92 DJ Fulcher 187,622 19,61 MJ Fulcher 122,937 11,652 TE Fulmek 78,561 5 CJ Fulton 141,529 4,873 DA Fulton 147,816 5,529 KS Fulton 93,95 3,3 ME Fulton 76,51 2,88 I Fung 96, TC Fung 139,333 1,441 HJ Funk 172,598 2,14 RH Funk 142,832 1,663 BP Fuoco 169,81 1,875 MC Furberg 119,31 1,984 JA Furness 87, RT Fusick 119,141 4,519 SG Fyfe 137,547 22,34 GS Gabert 131,18 15,48 JG Gabriel 172,8 1,987

76 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM SS Gadhok 127,445 3,393 A Gaensbauer 8,66 39,687 PC Gaffran 135,549 15,178 V Gafitulin 122,167 E Gagne 1,881 18,954 DR Gahr 97, PN Gaillardetz 96,587 2,69 HD Galbraith 134,327 38,825 WW Gale 118,734 1,117 CA Gallagher 13, GG Gallagher 143,758 1,3 R Galope 76, D Galos 133,341 1,428 MJ Galvez 94,773 3,539 JT Gamache 92,125 1,67 AW Gamage 168,769 28,922 GB Gamboa 126,537 6,835 B Gammer 131,783 1,886 RD Gammie 117,138 1,991 MA Gansner 77,858 1,24 AS Garber 129,716 4,435 KE Garbet 19,976 1,222 AC Garcia 77,644 5,52 BR Gardiner 85,39 RJ Gardner 135,499 24,28 JE Gares 131, CV Gargantiel 8, ZC Garland 15,563 13,925 AL Garrecht 15,29 2,575 ME Garrett 113,659 2,46 TR Garrow 134,694 11,879 PJ Garson 17,876 1,22 JF Gaspard 181,96 1,864 DR Gaudin 11,199 27,34 G Gaudreault 121,227 35,134 NP Gaudreault 93,88 DA Gauthier 131,846 18,393 ZD Gauthier 132,527 5,55 RL Gauvin 77, PJ Gavigan 81,434 2,42 D Gavin 125,92 14,934 BK Geall 75, D Gebert 125, PE Geddes 88,565 6,593 MA Gedig 17,41 1,851 AM Geissler 116,393 2,651 DL Geissler 95,12 48,272 AA Gelchu 97,277 4,363 RL Gellibrand 8,222 7,356 WC Gemmell 17,228 3,279 TS Gent 17,2 29,845 D George 121,291 4,685 RG Gerbrandt 127,819 4,226 VO Gerlib 154,441 55,494 J Gerrard 95, GA Gerwin 154,38 1,553 TW Gessell 134,27 8,674 DS Ghangass 237, H Gharachamani 113,325 2,145 SI Gibb 148,7 6,473 HJ Giesbrecht 76,684 1,246 TD Giesbrecht 76,566 23,88 LJ Gifford 99,534 6,258 BM Gilbert 14, LL Giles 116,129 5,313 AG Gilks 86, HK Gill 134,55 4,129 PP Gill 82, R Gill 146,999 18,39 RA Gill 126,745 11,348

77 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM SA Gilliss 129,755 13,973 A Gilpin-Jackson 124,172 2,82 JP Gilraine 116,279 1,538 AC Gimple 12, M Gimson 12,534 GF Gin 115,425 4,776 AR Girard 114,74 1,443 R Girard 87,45 4,568 KK Girgulis 18,53 4,18 P Girn 14,75 E Gjoshe 17, C Gleeson 14,191 1,88 G Gloag 9,525 1,28 BR Glover 13,294 7,548 MH Glover 118,231 5 TM Glover 84,575 11,616 J Gobeil 1, AK Gobena 16,37 2,751 L Gobin 89,882 1,836 TN Godreau 142,513 31,491 PC Godsoe 173,684 6,458 BK Goehring 133,133 3,182 GE Goettemoeller 115,22 18,139 R Goh 146,86 3,497 SJ Goh 87,895 A Gohar 114, PM Goldberg 99,8 472 R Goldberg 147, EK Goldsmith 142,358 24,86 BJ Gollmer 89, DL Gomes 89,431 1,491 GB Gonzales 15,568 CA Gonzalez 11,426 25,532 FE Gonzalez 75,971 AB Good 147,672 27,235 LW Goodey 148,768 14,266 JE Goodman 8,139 2,492 RS Goodman 118,176 23,465 R Goodwin 151,71 1,621 RJ Goodwin 98,925 3 DD Gorby 19,583 2,391 DJ Gordon 142,495 2,393 MA Gordon 19, MD Gordon 152,281 49,425 MT Gordon 87,399 5 VR Gorospe 79,872 R Gorter 126,355 1,812 AS Gosse 162,153 16,854 DM Gothard 11,711 13,33 DH Gould 145,243 8,179 CJ Graboski 83,942 14,219 TJ Grabowski 92,364 2,8 KJ Graeme 76,239 1,89 CD Graff 19,153 1,661 DM Graham 92, FD Graham 12,578 5 MS Graham 86,718 4,766 PE Graham 142,267 2,573 S Grahn 15,54 1,585 BH Granstrom 133,733 5,955 D Grant 89,332 4,28 JA Grant 112,354 2,219 LM Grant 91,11 17 RJ Grant 134,33 2,17 D Graves 121,996 1,882 A Gray 19,991 2,515 GL Gray 15,226 14,335 JD Gray 131,437 3,964 W Greeley 158,144 3,4 GW Green 93,631 19,763

78 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM IS Green 16,426 3,469 M Greenfield 13,37 1,195 RK Greenlaw 75, AR Greenlay 144,279 24,371 JT Greenwell 11,685 1,867 SD Greenwell 112,725 6,68 MN Gregory 83, BS Grewal 125, DR Griffiths 115,77 18,864 KJ Griffiths 95,272 21,983 MR Grimes 85,281 14,396 GE Grinnell 116,524 1,474 C Groenevelt 153,842 6,48 RM Groombridge 129,2 5,612 SG Grose 117,28 1,233 KJ Gross 12,476 28,565 JA Grosse 8,489 5,813 CL Groves 155,685 1,586 EG Groves 116,224 1,49 EM Groves 122,797 16,553 KL Groves 149,786 2,275 RC Groves 179,58 22,78 A Grujic 125, PD Grundy 122,459 2,843 ME Guajardo 95,535 25,275 M Guanlao 85, LH Gudbjartsson 137,41 5,66 B Gueldenstern 128,229 4,816 T Guerra 85, D Guinan 113,25 1,947 MA Guite 119,85 2,668 RA Gunderson 87,19 6,64 DR Gunson 132,824 2,697 J Guo 91,43 39 A Gupta 119,326 2,581 A Gupta 13, ML Gusola 81,413 7,853 CM Gustafson 17,827 1,456 SB Gustafson 115,25 17,95 TL Guterres 147, TB Gutwin 149, AK Guy 11, SM Gwilliam 161,115 1,861 TC Haaf 122,556 1,594 M Haag 156,85 2,243 EF Haboly 134,987 1,6 AG Habte 87, NR Hackett 89,265 3,439 MP Hackwell 84,96 1,51 GR Haddow 195,683 4,818 LD Haffner 218,613 6,811 CE Haizimsque 148,439 9,97 V Hajiabdolmajid 127,494 1,79 M Hakakzargar 17,516 2,418 AS Halcro 136,146 43,91 DW Hale 157,73 1,66 PJ Hale 114, JJ Haley 137,994 4,35 RH Halfnight Leflufy 88,979 5,26 AA Hall 12,567 3,776 AP Hall 87,895 3,596 KJ Hall 13,264 1,561 RA Hall 91,936 1,416 CB Hallamore 117, GR Hallaway 129,21 14,884 BJ Hallborg 16,998 23,336 PG Halliday 141,46 6,548 ER Hallson 17,811 1,313 G Halmaghi 98,377 JB Halse 149,258 2,339

79 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM DG Hamagami 19,488 2,65 PE Hamaguchi 78,875 1,811 HG Hamberger 149, KO Hambleton 145,936 8,76 WM Hambuechen 121,472 1,4 R Hamel 98,253 6,68 SC Hamel 163,36 2,274 GR Hamer 14,766 6,344 CG Hamilton 12,596 3,88 CG Hamilton 14,766 LH Hamilton 125,566 S Hamilton 17, WJ Hamilton 171,863 11,93 JP Hamm 8,577 2,86 CJ Hampton 12,522 19,388 H Han 131,424 9,32 Q Han 11, VK Hanada 123, RR Handby 11,125 1,744 G Handfield 192,288 1,275 BR Haney 116,739 1,787 D Hanley 148,352 8,51 KA Hanlon 142, ME Hanlon 137,32 3,24 MW Hannath 78,21 5,778 TP Hanson 141,784 3,147 V Hanson 183,743 1,653 WA Hanson 132,414 19,635 LL Hanssens 16,33 T Harada 76,66 2,226 DD Harapiak 79,178 BM Harapnuk 13, D Harapnuk 87,213 1,172 BD Harceg 83,673 3,16 M Harder 118, DM Hardie 164, J Hardman 115,325 1,7 DL Hardy 16,63 1,111 DB Hare 113, D Hargreaves 171,332 1,157 E Harmati 15,962 2,92 KM Harmon 9,241 3,99 RC Harms 92,838 9,192 CC Harper 147,157 32,32 D Harper 113, RM Harper 116,7 34 RF Harriman 11,397 1,152 PG Harrington 149, BM Harris 141,451 4,39 GW Harris 111,4 5,64 HM Harris 16, SM Harris 98,31 24,394 S Harrison 92,163 8,324 SW Harrison 124,824 9,52 TP Harrison 11,292 1,955 ML Harrold 171,775 12,613 WG Hart 152,17 2,873 DN Hartford 19,842 36,395 RK Hartley 138,554 12,341 SA Hartley 114,411 1,4 SL Hartley 87,543 JT Hartman 115,522 5,683 GF Hartney 168,45 5,196 CC Hartwell 82,54 1,277 AJ Harvey 143, BW Harvey 12,334 3,288 DS Harvey 83,4 6,78 LJ Harwood 88, KM Hasan 14,38 4,98 S Hashemi 77,586 2,31

80 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM AM Hasselaar 86,786 4,124 CR Hastings 123, MW Haston 92,1 1,11 BL Hatch 295,718 18,34 BM Hatch 82,33 1,353 CK Hau 16, SA Hawes 75,18 96 KA Hawkins 19,17 6,7 JA Hawryluk 125,688 9,426 RM Hawryluk 157,543 28,991 A Hay 16,762 1,7 DJ Hay 83, RA Hayek 93,67 3,283 D Hayes 147,351 2,47 IC Hayes 93,648 6,889 M Hayles 138,744 2,248 DS Hayre 114,396 2,175 TD Hazelwood 116,15 1,928 AS Heath 8,132 SL Heaton 79,93 7,77 DP Hebert 11,478 1,888 JR Hebner 123,93 31,131 M Heenan 114,416 1,418 S Heer 116, GR Hefflick 138,92 1,331 A Hefford 15,972 1,535 RG Heide 123,744 1,897 TB Heiman 112,277 7,515 EB Helander 13,51 3,98 G Helfrich 124,28 2,96 RA Helgason 16,482 9,993 CD Helston 121,99 JW Helten 14,835 3,57 DF Hembling 149,37 3,176 CD Heminsley 199,972 1,384 AA Henderson 82,94 98 G Henderson 131, J Henderson 95,37 1,726 PW Henderson 131, RC Henderson 113,52 3,344 RL Henderson 86,158 28,886 RM Henderson 141,443 4,724 TC Henderson 15, EM Hendriks 82, J Hennig 136,66 25,413 LM Hensel 8,315 7,748 RR Hepple 96,129 3,294 JS Heppner 128,684 11,456 KB Heppner 164,569 1,88 WJ Herman 145,952 1,161 RW Hern 84,383 3,491 A Herrick 111,648 2,22 DM Herrington 118,12 2 JM Herrington 127,29 11,676 RW Herter 16, RE Herzog 82,131 13,466 BD Heslip 16,48 JM Heslop 114,599 1,991 G Heward 83,6 1,833 DI Hewitt 18,37 6,449 L Hewitt 124,993 2,3 RJ Hewko 1,295 7,437 AM Hibbs 87,782 6,65 DJ Hicks 187,674 1,229 RD Hicks 113,36 51 DA Hiebert 119,956 13,846 SM Hiebert 129,357 1,76 SA Higginbottom 84,182 1,523 CD Higgins 215,96 28,517 G Higgins 175,327 2,56

81 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM P Higgins 98,974 3,89 JL Higham 112,84 24,731 CL Hill 19,34 1,169 DB Hill 133,366 4,943 JW Hill 91,439 8,282 L Hill 8,358 2,352 MA Hill 148,491 26,719 MP Hill 112,35 4,15 RJ Hill 12,29 3,959 RJ Hill 15,922 2,4 RJ Hill 143,176 1,648 RR Hill 15,3 19,291 CD Hillan 94,661 2,285 JL Hillgartner 87,569 16,757 KE Hillman 13,946 3,14 DB Hills 148, D Hillsdon 129,651 4,853 TR Hilton 124, WR Hine 93,99 3,443 J Hinke 79,222 9,84 BM Hirschfield 17,456 24,156 DM Hirschman 121,748 22,983 KW Hirtle 113,842 2,666 KA Ho 136,29 9,46 PJ Ho 88,39 5,12 W Ho 122,766 3,249 NL Hobbs 114,19 64,439 AJ Hobden 116, BJ Hobkirk 154,645 4,61 S Hobson 237,749 3,514 M Hodgins 76, HR Hodgson 179,848 19,943 NL Hoehne 113,18 6,791 MB Hoekstra 86,64 5 ST Hoekstra 154,35 16,29 BE Hoffman 12,769 12,416 L Hogan 12,19 14,838 PM Hogan 23,23 13,4 DA Hoglund 82, EL Hohert 75,363 22,32 KB Hohert 13,75 5,37 RK Hohner 14,118 15,867 RC Holden 136,816 15,672 LA Holinaty 75, GJ Holisko 126,397 7,913 DJ Holitzki 147,8 383 R Holitzki 154,21 8,26 FM Holland 78,911 5,586 HA Holland 119,152 22,362 MD Holland 82,313 5,767 MM Holland 248,23 5,86 CW Hollins 96,763 2 JA Hollman 143,375 2,622 B Hollybow 85, MS Hollybow 112,36 4,711 IJ Holma 94,89 9,365 AS Holmgren 148,111 2,767 TJ Holst 84,183 36,874 SA Holt 84,986 SW Holt 133,83 34,114 B Holtby 13,79 6,35 MW Hon 148, HK Honda 181,45 2,4 GS Honeyman 83,786 1,81 DK Hong 89,57 1,647 WW Hong 133,76 14,328 RR Honrade 125,89 6,623 WA Hood 144,643 29,479 JF Horkoff 138,157 33,26 NR Horne 19,957 6,95

82 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM Q Hornosty 17,317 2,88 BG Horton 94,211 25,875 GJ Horton 91,578 4,458 JC Horton 115,547 1,4 AD Horvath 148,635 26,382 AK Horwell 136,943 5,282 KG Horwood 95,1 765 MR Horwood 15, KC Hoskins 143,445 3,284 JS Hothi 199,19 1,583 JG Hougan 146,849 7,673 AK Houghton 112,5 2,914 D Houghton 19,415 17,978 JS Houle 119,19 4,21 TD Houser 77,497 PW Houston 22,63 31,914 RB Houston 88,213 8,126 EA Howard 16,22 3,435 PJ Howard 131,713 1,661 ME Howden 95, JD Howes 16, EB Howker 138,446 6,249 MJ Hrad 144,938 8,123 DN Hruschak 17,663 2,151 GT Htan 133,683 2,459 P Hu 78, J Hua 128,862 3,266 GE Huang 165,51 1,889 MW Huang 321,432 22,323 AF Hubbard 83,63 1,74 Z Hudani 84, J Hudgin 86,915 12,639 B Hudson 89,144 8,57 DW Huey 18,221 CJ Huff 117,181 3,179 RW Huffer 91,747 26,155 D Huffman 179, CF Hughes 143,747 5,47 DL Hughes 176,15 2,645 TE Hughes 79,343 6,31 C Hui 185, C Hui 88,777 1,31 KW Hui 177,391 5,349 DD Huisman 93,172 48,699 TR Huitika 121,83 2,92 RB Hull 92,77 6,621 P Hulme 132,133 7,32 G Huml 85,716 1,217 B Humle 96,737 GS Hundal 13,255 1,828 IS Hundal 88,57 13,189 JK Hundal 111,647 1,91 CS Hundial 8,4 375 RO Hundt 112,66 2,558 BT Hunt 112,781 2,725 CJ Hunt 88,353 4,558 DJ Hunter 1,826 2,338 DP Hunter 134,747 2,314 JR Hurd 89,574 8,448 DM Hurl 154,526 24,343 B Hurrie 113,77 1,631 JG Hurst 89,46 5,54 OM Hurteau 11,471 2,538 KT Husoy 82,98 23,279 A Hussain 21,75 5,728 LJ Husty 92, MR Husty 158,53 13,616 K Hutchinson 149,84 3,53 ED Hutchison 26,855 18,937 JD Huxley 112,329 21,984

83 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM DJ Hyatt 96,439 1,622 RP Hynes 119, FD Hyslop 14,853 18,854 WI Illidge 115,496 15,47 BR Imler 92,518 2,29 DB Ince 18,546 4,521 R Infanti 151,73 1,253 TO Inga-Rojas 149, DW Ingleson 118,466 3,127 S Ingram 161,661 21,49 AJ Ink 136,412 3,24 CL Innes 134,74 2,56 C Intihar 116,117 4 P Ionica 93, J Iosfin 173,8 4,41 Q Iqbal 165,998 3,418 RW Ireland 19,14 6,495 SG Irkal 86,762 3,57 RJ Irving 11,573 22,812 TE Irving 76,22 DR Isberg 127,596 7,726 E Iseli 83,647 3,5 M Iseli 125,995 9,51 O Ishkintana 88,975 5,982 MS Islam 94,862 4,497 R Itcush 124,22 9 RA Jack 93,487 7,67 RS Jack 155,31 18,459 DE Jacks 14,374 1,898 DL Jackson 133,476 11,77 FS Jackson 152,871 2,665 GW Jackson 156,745 4,855 S Jackson 163,886 17,763 A Jacob 78,294 5,58 AI Jacob 111, IS Jacobs 121,513 1,794 RE Jacobson 19,955 11,491 R Jacques 84, HB Jakobsen 97, B Jakumeit 16,37 1,426 FS James 182,739 3,397 L James 123,211 2,999 RG Jamieson 92,621 8,819 S Jang 131, C Jansen 179,992 2,466 TL Jansen 82,51 3,268 TS Jansma 129, BR Janzen 167,239 9,282 RA Janzen 171,396 26,844 SH Janzen 115,949 9,128 G Jarl 122,33 4,419 KW Jarratt 87,797 4,965 C Jarrett 1,169 2 JF Jarvis 77,77 1,251 M Jasek 132,31 12,784 G Jasicek 131,653 15,474 G Jay 9, RJ Jeffries 19,274 6 GJ Jenkins 14,953 13,93 T Jennings 2,967 1,35 SW Jens 114,421 13,647 DA Jensen 15,99 8,787 T Jensen 139,611 9,227 RJ Jess 93,921 11,592 JA Jessop 82,932 5,81 KI Jessop 111, SK Jewell 136,915 E Ji 114,255 14,639 H Ji 121,71 1,41 T Jiang 11,294 3,2

84 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM Z Jiao 142,987 6,697 EM Jobe 116,82 2,22 DK Johannesson 112,377 1,91 CW Johnson 15,94 22,241 DC Johnson 84,72 4,938 DD Johnson 132,54 7,762 DM Johnson 91,911 2,823 DN Johnson 87,176 8,318 IB Johnson 79,471 JF Johnson 118,65 1,733 JL Johnson 91,543 15,448 NA Johnson 138,5 19,793 PD Johnson 93,999 14,85 WT Johnston 19,225 29,259 HC Jonas 12,846 1 AH Jones 13,874 2,713 IT Jones 136,81 2,1 MB Jones 144, P Jones 225,335 38,988 SM Jones 8, SR Jones 16,59 1,399 TC Jones 76,712 F Jongeneel 135,979 M Jonsson 95, LA Joseph 88,52 1,281 G Jost 13,365 3,787 SF Joyal 95,211 1,446 AK Jubb 121,725 3,91 RD Jubelag 85,327 DH Juby 18,136 9,359 KG Judge 14,639 6,785 P Jugovic 117,298 4,99 D Jung 146,943 1,988 T Jurbin 12,196 15,39 DL Kadonoff 91,311 AT Kaempffer 121,446 1,28 DM Kahl 245,956 8,965 SS Kaila 85,731 8 KS Kainth 11,382 1,28 JA Kallin 12,347 1,75 T Kallo 119, P Kam 19,412 RM Kammerer 95,846 25,225 RM Kane 87, JS Kanhaiya 11,346 31,35 JL Kapalka 175,799 3,818 A Karabegovic 92,794 3,466 KR Karalic 78, JD Karila 83, RM Kariz 99,687 8,216 MF Karpiak 133,131 7,148 B Karpinski 143,423 3,31 F Karsan 135,633 1,224 F Kasiri 155,764 1,538 TD Kask 98,251 4,986 W Kassam 27,532 1,94 DA Kastak 137,68 8,635 LA Kasten 86,118 FP Katunar 96, VR Kaulback 8, G Kavouras 115,53 GA Kay 82,96 3,666 SM Kay 88, B Kazakoff 79,439 9,849 BM Keaney 12,94 13 MT Keefe 166,879 2,862 WD Keeley 16,246 1,133 JD Keen 14,53 5,836 JM Kehl 124,768 39,291 SM Kehl 152,962 9,47

85 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM DG Keir 145,28 13,84 BD Keller 12,969 1,537 TJ Kelley 147,28 6,53 DJ Kelly 75, DW Kelly 11,675 3,777 KB Kelly 76,5 3,155 N Kelly 189,953 6,29 RM Kelly 13,25 7,322 TJ Kelly 82, M Kelvin 154,823 3,35 RA Kemp Ii 84,43 GP Kempthorne 12,276 31,74 AD Kendrick 98,725 4,288 KL Kennedy 174,564 4,818 DB Kennelly 97,11 15,553 CL Kenney 163,353 7,398 NJ Kenny 143,695 6,583 MD Keres 75,696 3,66 KD Kerr 113,739 3,48 JL Kersey 99,416 23,426 KJ Ketchum 189,57 8,788 RD Keys 76,481 4,375 J Khan 98,856 4 KS Khandpur 158,749 1,883 DS Khangura 13,329 2,53 MA Khedr 135,61 1,798 GH Kho 149,264 H Khosravi 156,97 2,77 SC Khurana 129,139 1,456 M Kia 99,572 1,25 KD Kidd 149,812 14,739 LI Kievill 89, L Kiing 122,68 3,85 TR Kikkert 162,13 2,237 L Kilgour 87,86 3,321 RJ Kilian 18,829 3,161 JP Kilmartin 87,984 12,86 KJ Kinamore 12,775 38,765 MM Kincade 137,53 1,427 AA King 77,359 1,479 CA King 121,872 6,716 G King 139, MC King 151,742 12,57 RB King 166,197 7,72 WE Kingston 143,2 18,5 JR Kini 12, AV Kinnunen 115, 176 B Kinsley 87,688 21,753 I Kirincic 128, TL Kirk 85, TA Kirkham 116,688 32,934 HJ Kirkland 89,98 36,468 DT Kirkwood 98,9 129 RA Kirkwood 12,379 1,23 T Kisby 116,388 5,863 MT Kiselbach 94,549 14,321 CL Kitching 87,111 5,949 J Kitching 78,496 GM Kitt 99,117 8,498 EC Kiudorf 223, K Klann 13,379 1,97 DB Klassen 133, DM Klassen 88,255 6,116 PR Klawer 167,37 7,236 W Klein 141,416 4,517 TK Kler 86,39 1,42 RJ Klovance 99,78 DJ Knackstedt 119,231 2,349 LD Knight 92,443 1,533 SJ Knight 11,26 3,541

86 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM BJ Knoke 176,479 7,85 JJ Knoll 122,191 2,26 C Knowles 119,797 43,41 JR Knowles 149, RA Knowles 85, KR Knudson 96,119 2,526 JC Ko 135, CH Kober 158,871 1,61 AG Kobernick 92,818 24,413 WF Kobetitch 124,799 23,352 PA Kobzar 192,479 2,996 MM Koehl 165,85 27,717 TD Koehn 17,113 8,83 KL Koelling 82,649 2 V Koh 91, JC Kohut 155,955 14,64 P Kokol 81, LT Kolbe 81, S Komad 133,81 28,951 MM Kondo 133,355 5,842 GS Kong 161,333 6,28 SS Kong 78,59 5,663 NA Konradson 93,61 1,762 GA Kooiman 133,994 1,424 N Kooner 12,138 1,181 C Koop 8,78 CF Kopola 127,933 4,899 AB Korteland 9,648 18,626 AG Korteland 14, V Kositsky 113,128 7,129 M Koski 95,762 D Kotaras 113,787 2,16 AV Kouznetsov 87,17 1,436 N Kovacevic 149, CG Kovach 9,341 11,845 DJ Kovacs 118,532 3,686 L Kovacs 113, CA Kowak 235,268 13,1 PG Kowal 124,932 5,979 TN Koya 14,356 3,671 BM Kozak 18,722 1,992 GA Kozak 98,214 1,238 M Kozak 116,873 1,897 IR Kozicky 137,92 16,538 B Krahn 19,771 1,859 F Kramer 8,136 2,479 PA Kramer 169,982 35,424 MR Kredba 82,521 1,37 K Kreye 153,63 1,915 CR Krienke 111,48 SL Kritikos 14, DA Krys 171,931 7,16 SG Kryuchkov 99, R Krzman 136,434 2,2 J Kuang 86,361 X Kuang 75,423 BR Kube 126,94 5,839 SM Kucher 11,856 55,42 A Kumar 241,987 4,37 J Kurczab 86, R Kurschner 248,917 8,132 I Kuun 143,28 2,94 VR Kwallek 12,393 3,478 HM Kwan 131, LM Kwan 124, C Kwan-Chu 94,194 1,144 V Kwiatkowski 172, C Kwok 9, JC Kwok 76, AM Kwong 142,483 1,29

87 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM TW Kwong 141,58 CG Kyllonen 85,844 8,585 GA La France 89,973 8,384 NL Labadie 154,662 34,169 JR Labelle 129,914 5,974 I Lacharite 87,349 RS Lacheur 167,858 2,87 DK Lachuk 92,978 1,327 RJ Lacoski 157,14 14,855 L Ladbrook 116,991 1,91 RA Laekeman 117,788 2,576 J Lafaille 1,89 1,73 C Lafferty 84,558 15,374 WD Laflin 91,64 9,421 A Lagnado 163,15 1,165 C Lai 89, EJ Lai 15,145 MK Lai 92,18 5,91 KA Laidlaw 142,418 5,512 RP Laidlaw 17,451 1,174 DB Laity 113,49 11,854 S Lal 96, AS Lally 15,767 1,8 K Lalonde 99,994 1,669 A Lam 119, AF Lam 143,163 3,35 JW Lam 121,236 1,38 K Lam 81,952 1,324 M Lam 8,6 MP Lam 115,61 1,68 TN Lam 15, DF Lamarre 16,176 4,19 D Lambe 17,496 1,91 RH Lambert 85,436 9,12 D Lamming 97,189 CA Lamont 13,268 7,431 RW Lamothe 83,589 SJ Lancashire 159,158 9,783 MA Lance 93,822 1,136 DM Land 94, M Land 11,413 5,969 A Landas 124,375 M Lande 129,676 16,727 JB Lang 17,72 7,756 JG Lang 16,482 1,175 RM Lang 95,87 48,153 SM Lang 191,614 21,14 SM Lang 133,18 2,844 CD Lange 156,391 13,67 DJ Lange 167,74 2,287 ML Lange 132,619 1,254 KV Langley 118,82 1,138 AR Langston 99,757 3,741 JM Lanouette 128,685 3,362 RS Lansink 134,392 3,827 BC Lapointe 75,281 2,966 JE Lardizabal 83, MV Larga 11,12 2,973 GR Large 96,859 21,343 SD Laroy 93,154 1,7 MI Larsen 137,784 1,5 T Larsen 11,27 1,997 CR Larson 139,944 23,544 RL Larson 99,456 22,275 SJ Larson 85,377 1,836 JB Lastavec 132,624 3,745 KJ Laturnus 96,268 11,3 A Lau 111, AY Lau 19,56 5,29 EY Lau 96,

88 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM KP Lau 162,923 2,545 KW Lau 22,982 15,283 WN Lau 118,732 7,372 MK Laudan 232,883 1,56 S Lauridsen 17,859 TA Laurie 147,661 3,423 SN Laurila 134,533 8,99 JE Laursen 95,251 8,214 D Lautner 98,277 8,31 D Lavigne 88,138 19,526 BB Lavrinoff 141,754 1,236 RL Law 91,767 CA Lawrence 18,17 2,77 M Lawrence 142,871 1,43 RF Laws 117,139 16,13 GP Lawson 94,53 JE Lawton 133,385 52,971 TJ Laycock 124,499 4,956 RD Layton 169,592 1,178 AC Le Couteur 131,95 3,522 T Le Couteur 188,65 1,89 JG Le Lievre 166, BA Leaf 113,166 22,323 AC Leake 133,76 1,544 HM Leake 117,568 5,936 DB Leaney 89,761 6,75 S Leason 91,274 DM Lebedoff 75,925 8,961 DL Lebeter 38,492 22,981 I Lebrun 12, P Ledesma 91,349 1,685 A Lee 158,22 2,281 AJ Lee 141,672 2,66 BL Lee 128, C Lee 144,26 CJ Lee 77,379 4,94 DP Lee 12,112 1,279 DT Lee 92,14 4,447 GI Lee 19,848 1,268 H Lee 144,23 46 J Lee 11, JC Lee 95,672 1,454 JS Lee 87,564 3,129 KC Lee 128, KY Lee 142,157 1,63 N Lee 16, NJ Lee 8, R Lee 96,586 4,653 RW Lee 139,81 2,378 S Lee 13,47 88 SD Lee 88,753 1,36 SJ Lee 133,511 1,66 SN Lee 83, TS Lee 166,394 7,67 VY Lee 79, WY Lee 99,591 5,519 YS Lee 78,32 JD Leeder 96,52 2,933 EA Lee-Young 12,3 2,241 JL Legaree 145,111 44,472 CG Legault 14,41 3,864 CR Leggett 111,885 59,91 GU Lehoux 19,814 3,81 RB Leier 88,528 15,596 G Leigh 127,5 6,443 DE Leik 78,242 4,1 DE Leiske 146,1 2,365 CM Leitch 11, PA Leite 133,171 2,394 L Lemaire-Smith 91,599 1,44

89 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM M Leng 138,658 5 HJ Lennox 147,643 45,227 SF Lenton 8,692 19,249 A Leonard 246,755 2,166 AR Leonard 162,121 6,479 JK Leong 154,118 MK Leong 96,429 JA Lepage Parco 92,531 18,436 MP Lepine 12,434 18,116 D Lerose 93, JS Leslie 9,4 464 NE Leslie 121,167 2,266 PB Lesowski 11,339 8,77 IC Letkeman 113,128 7,136 TR Letkeman 163,279 27,84 BP Leung 83, C Leung 12, CW Leung 98,833 MA Leung 1,33 1,925 PS Leung 87, T Leung 89,871 1,164 W Leung 81,19 E Levchine 125,352 3,389 CB Levelton 123,651 1,712 RJ Leveridge 112,727 1,135 D Levesque 169,983 3,111 PB Lew 84,752 2,278 B Lewarne 92,32 4,191 JJ Lewis 9,17 15,585 JR Lewis 112,319 33,8 WT Lewis 111, C Li 125,724 1,66 C Li 92,824 CS Li 11,928 1,827 J Li 117, J Li 17,964 15,732 JY Li 15,171 2,52 KY Li 99, M Li 93, MF Li 93,529 2,587 SX Li 83, TC Li 11, W Li 168, W Li 81,86 1,529 Y Li 147,65 35,727 Y Li 12, FJ Liang 82, V Liberatore 127,47 NE Liddell 176,426 7,177 RB Lidstone 168,426 23,195 SL Lidstone 128,626 4 KA Liebaert 118,51 11,486 E Liedke 173,792 15,89 MJ Liggat 113,711 9,579 BE Light 16,264 1,746 JD Lilleyman 174,486 3,4 IS Lim 94,96 16 T Lim 115,824 5,467 S Limchareon 82, KK Lim-Kong 122, FC Lin 225,71 3,68 KQ Lin 82,475 2,9 S Lin 85,263 2,793 XP Lin 8, Y Lin 86, R Lincoln 88,891 1,595 BA Linden 82,71 45 MR Lindsay 9, T Ling 135, DM Lingenfelter 99,395 26,598

90 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM JD Lintunen 96,44 2,562 DR Lipischak 11, GP Lippingwell 13,271 A Lishman 13,271 1,66 RJ L'Italien 88,444 9,316 DJ Little 39,872 13,879 B Liu 76,298 6,873 C Liu 76,811 F Liu 84,74 1,48 K Liu 114,62 7,568 RK Liu 122,679 1,558 T Liu 86,31 5,691 Y Liu 15,15 5,524 Y Liu 112,484 5,644 GB Livesey 91,528 3,7 BE Lloyd 19, AW Lo 18,57 2,436 J Lo 99, JY Lo 95,438 1,222 K Lo 79,137 1,66 M Lo 1,95 WC Lo 12,527 12,113 H Lober 97, S Locicero 9,234 5,288 D Lockhart 21,925 15,717 SD Loeppky 11,455 BW Loewen 147,69 39,33 AC Loewie 132,858 2,154 RM Lofstrom 18,257 8,58 BJ Logan 87,676 5,819 R Logie 12,115 19,192 ME Lohr 114,468 7,739 JA Lombardo 139,88 12,16 JN London 167,89 11,142 KM London 97,325 5,67 DF Long 191,97 4,986 C Longaza 81,132 1,636 MA Longland 87,21 85 RW Loo 118,824 WC Loo 1,135 21,41 LJ Lopez 165,319 1,85 J Lord 129,425 1,933 CS Lorenz 129,74 8,678 DE Lotina 87,52 1,592 GB Lott 145,131 1,73 AF Louie 111,423 1,363 H Louie 149, KG Louie 12, ME Louie 84, G Louis 136,335 2,626 A Loukas 15, V Lovric 13,198 7,62 KW Low 92,578 1,13 MM Low 15,87 14,622 W Low 128, RT Lowdon 81,857 4,84 JL Lowe 193,938 7,14 RA Lowe 134,455 5,59 WT Lowe 117,632 2 SA Lower 79, GA Loxam 158,678 4,424 DJ Loyie 82,975 J Lu 133,539 KM Lu 144,876 5,561 M Lu 141,162 8,797 PJ Lu 173,3 25,147 X Lu 16,184 5,248 KA Lubyk 79, FJ Lucci 87,359 17,819 LM Luchinski 129,352 15,19

91 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM KB Luciak 132,844 1,568 GR Ludlow 12,412 19,384 AM Luey 75,854 1,647 B Lui 75,114 6,17 OA Lui 112,92 2,194 D Luis 9,751 23,692 H Luk 163, 3,485 R Luk 85,381 1,66 DP Lukoni 93,767 2,326 MJ Lukoni 146,659 4,162 CM Lum 75, KY Lum 178, AT Lumb 9, FA Lundquist 144,75 37,81 MM Luo 111, W Luo 129, LW Lupul 77,181 15,293 BB Lush 91, MR Lusk 92,382 DL Lussier 162,687 7,764 EM Lymer 98,533 9,641 MJ Lynn 162,834 2,968 AA Lyons 1,276 7,87 CM Ma 18,426 4,78 E Ma 93,316 3,6 L Ma 79,98 RL Ma 79,911 SK Ma 11, W Ma 77,933 1,815 P Maan 77,284 F Macario 132,539 1,744 RI Macarthur 164,742 2,798 JK Macauley 129,364 1,878 RD Macayan 87,754 1,913 ID Macdermid 16,384 25,917 JI Macdermid 98,849 7,487 AA Macdonald 9,432 25,881 AD Macdonald 12,191 1,236 AD Macdonald 9,342 GA Macdonald 153,864 1,459 GI Macdonald 76, JL Macdonald 11,24 5,267 L Macdonald 131,426 14,548 SB Macdonald 144,55 34 K Mace 148,919 12,894 GA Macinnes 119,62 2,8 B Macinnis 112,451 4,473 CJ Macintosh 79,544 7,184 IG Macintyre 76,962 3,874 JH Macisaac 173,23 5,18 TD Macisaac 14,49 6,368 RW Mackay 1,335 16,42 K Mackenzie 163,394 37,139 RL Mackintosh 85, J Mackus 92,396 24,456 K Maclean 147,78 1,522 LL Maclean 87,39 5,676 CB Macmurchy 13,771 1,11 CJ Macneal 91,63 9,488 CJ Macpheat 14,494 13,842 A Macpherson 118, K Macpherson 91,824 12,986 R Macrae 136,372 9 ML Maddatu 76,63 J Maderyc 92,127 6,131 J Madill 156,521 11,337 S Madill 79,361 1,611 AP Magbojos 154,489 5,45 PH Magdanz 163,991 3,377 DM Mah 88,67 1,22

92 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM EJ Mah 137, ET Mah 78,22 1,979 LM Mah 112,91 48 TK Mah 152,81 2,537 SB Maharaj 79, A Mahay 117, L Mahinsa 88,91 92 MN Mahmood 99,56 49 JE Mahon 86,91 5,631 RJ Mahon Welburn 84,81 5,94 D Mahowich 18, A Mainprize 85,399 1,28 ES Mainprize 134,319 23,4 JC Mair 14,783 1,646 N Majdanac 152, AR Major 123, WR Major 18,346 1,254 LK Mak 88,612 1,144 R Malach 122,142 3,123 RJ Malcolm 16,622 9,165 JN Maldonado 98,36 2,54 LE Malesku 141,673 Z Maletic 12,837 1,553 BG Malfair 11,456 4,372 RL Malic 119,636 21,568 JP Malm 133,494 4,466 MP Malm 118,676 4,844 BE Malone 19,32 26,866 D Malone 117,226 1,61 JR Maloney 127,694 1,638 ML Maloney 77,639 12,7 ST Maloney 93,368 1,852 DF Maltby 13,882 18,329 JR Managh 15, AM Manansala 98,95 P Mancor 97,43 22,258 A Mandair 12,13 1,387 JE Maniezzo 76, SK Manik 118, R Manj 114,957 4,24 LJ Manson 97,85 6,26 EN Mant 166,368 2,827 MJ Mant 14,115 5,473 F Mao 138,453 22,665 D Mar 143,396 2,152 MM Maras 81, GH March 91,837 3,526 CJ Marcil 98,221 12,286 SC Marcil 91,36 1,332 LL Marco 84,99 2,61 TL Mark 91,718 1,311 JB Markowsky 131, TJ Marlowe 156,478 9,8 J Marques 15,664 2,338 LA Marrello 124,19 1,974 EE Marriott 114,644 3,247 CL Marsh 125,939 6,14 RS Marsh 15,262 4,297 CR Marshall 85,38 4,929 DA Marshall 13,386 27,223 DJ Marshall 119, KP Marshall 91,612 13,888 L Marshall 94,779 12,65 NJ Marshall 153,981 8,47 RS Marshall 12,333 4,242 RW Marshall 153,67 3,667 GW Marshinew 11,553 13,378 G Martel 9,297 1,295 SB Martell 128, WD Martell 193,782 2,338

93 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM CM Martichenko-Grilz 75,227 1,161 C Martin 86,848 1,282 DF Martin 136,787 1,929 G Martin 18,557 4,19 JE Martin 82, SA Martin 84,38 6,452 SC Martin 184,571 1,94 TJ Martin 132,989 1,794 DT Martini 139,228 44,88 R Martini 92, TG Martinich 157,497 6,123 J Marusenko 137, JB Marwick 143,324 1,682 MR Maser 89,894 4,568 BW Mason 187,43 3,338 S Mason 12, BA Masse 135,169 2,897 BW Masse 167,22 25,763 CT Masse 151,57 1,958 RP Masse 172,33 91 SR Masse 117,187 2,892 AM Massey 122,624 13,611 B Massullo 8,447 5,172 R Mastromonaco 143,556 6,28 JJ Matchett 83,957 19,48 A Matheson 127,495 8,772 CD Matheson 315,212 2,369 DN Mathiasen 131,999 5,712 DW Mathiesen 153,23 18,14 PJ Mathot 14,39 JC Matt 132,68 2,58 DS Matterson 9, HM Matthews 145,562 9,166 MN Matthews 86,385 8,33 SC Matthews 97,797 AB Mattock 119,165 1,59 PC Mau 115,953 1,698 KJ Maxwell 112, PR Mayenburg 12,41 7,647 PF Mayer 91,794 8,13 DD Mayrhofer 112,811 2,678 R Mazariegos 8,18 1,349 DS Mazur 14, WF Mbaho 76,673 A Mcalister 12,881 2,439 M Mcarthur 81,482 2,56 BG Mcastocker 153,836 3,298 CJ Mcastocker 162,917 38,374 LG Mcastocker 157,579 12,65 GB Mcbride 194,338 5,821 JD Mcbryde 93,537 3,434 GW Mcburnie 77,339 5,279 TJ Mccallan 132,523 41,436 NC Mccallum 88,174 JA Mccann 125,4 1,289 P Mccann 118,87 3,443 DC Mccarthy 153,67 26,865 JM Mcclean 134,987 3,13 LA Mcclelland 167, CS Mcclinton 116,615 1,643 AG Mcclure 12, TA Mccoll 132,47 62 D Mccollor 126,75 1,141 DC Mccomb 121,41 9,13 KV Mccomber 112, SK Mcconnell 134, K Mccormick 188,221 4,783 SC Mccormick 91,398 9,69 TL Mccormick 99,333 4,715 B Mccoy 16,56 1,

94 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM SA Mccredie 115,192 12,913 N Mccririck 79, CJ Mccullough 142,729 1,657 JD Mcdewar 11, DB Mcdonald 136,481 5 DJ Mcdonald 116,325 4,615 HF Mcdonald 18,284 1,73 SP Mcdonald 98,18 4,926 AM Mcdowall 137,586 2,127 SM Mcdowell 14,69 3,846 DB Mceachern 152,347 3,136 EF Mcewen 86,78 8,33 GS Mcfarlane 95,197 3,135 DL Mcgeachie 132,898 7,663 MG Mcgee 98,225 3,7 BA Mcgillivray 89,355 5,795 MK Mcgough 138,654 9,49 F Mcgowan 315,38 3,84 K Mcgregor 89,123 4,628 DA Mcguire 91,68 46,493 KA Mcinnes 142,732 4,33 KC Mcinnes 172,278 8,59 KA Mcintosh 11,263 4,68 DG Mcisaac 88,174 3,437 BT Mckay 99,923 43,34 MA Mckay 18,242 28,53 RN Mckay 89,518 1,37 SL Mckay 88,637 1,847 ST Mckay 13,164 3,435 JS Mckeachie 113,371 26,596 JD Mckendry 82,189 7,23 MJ Mckenna 143,12 78 BK Mckenzie 16, KR Mckenzie 237,157 5,9 R Mckenzie 19,179 5,959 RH Mckenzie 157,93 38,814 ME Mckeown 84,382 22,381 TS Mckimm 178,44 2,778 D Mckinnon 11,943 1,271 GJ Mckinnon 215,646 2,524 S Mclarty 11, KB Mclauchlin 95,97 2,497 AR Mclean 141,265 13,633 CB Mclean 117,727 2 J Mclean 83,894 7,663 K Mclean 129,868 4,439 RB Mclean 111,388 1,331 S Mclean 141,349 9,114 IC Mclellan 129, RI Mclellan 12,73 1,378 FF Mclennan 121,136 4,674 MA Mclennan 181,351 15,367 VJ Mclennan 85,27 35 JC Mcleod 16,231 2,882 TK Mcleod 92,9 1,53 D Mclorie 92,389 51,253 A Mcmillan 19,246 4,745 CH Mcmillan 13,171 1,525 SC Mcmillan 19,96 29,41 JD Mcminn 135,55 11,135 M Mcminn 195,226 21,87 MD Mcminn 142,81 1,754 PL Mcminn 88,72 31,364 KN Mcnabb 157,799 4,795 DS Mcnamara 23,119 6,483 JD Mcnaughton 118,442 4,214 CD Mcpherson 94,47 2,949 NH Mcphie 75, RA Mcphie 95, CT Mcrae 85,84 314

95 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM KE Mcrae 121,916 1,857 NH Mcrae 91,78 26,817 SA Mcrae 94,421 12,548 DP Mcsherry 25,318 12,254 T Mcsorley 79, GD Mctaggart 94, JH Mctaggart 17,781 17,58 C Mcwhirter 125, RJ Mcwilliams 129, AC Meade 75,28 45 BJ Meger 98,82 19,422 BW Meger 14,8 21,339 KM Meidal 128,282 1,818 GF Meilicke 79,364 4,64 TA Meiorin 75,392 17,362 D Melanson 9,53 8,319 DJ Melchior 411,83 12,499 SW Melcosky 76,685 3,441 S Meleschuk 194,263 17,744 ML Melich 79,684 JA Mellett 15,892 35,561 CF Mena 76,244 9 RS Mendoza 19,535 DN Mengering 111,947 25,392 AL Menu 78,378 4,45 CP Menu 93,47 24,74 MW Menu 92,849 34,541 SR Mercer 126,76 12,558 CR Mercereau 19,71 12,799 AS Mercredi 75,99 7,45 BA Merkley 132,351 13,671 SC Merriman 83,911 12,744 SJ Merriman 92, CR Messer 164,277 14,68 R Messerschmidt 113,759 3,8 TA Messinger 146,638 2,793 RJ Metcalf 117,743 2,348 J Metcalfe 19, RW Mexter 85,297 13,598 F Micholuk 17,11 6,691 RF Micholuk 13,642 1,39 TM Micholuk 97,61 2,313 Z Micovic 143,196 6,853 CD Micu 142,559 14,79 BJ Middleton 75,269 5,39 HM Middleton 118,571 5,549 JJ Middleton 89,483 3,273 K Middleton 117, RL Middleton 148,255 3,291 I Midttun 133, JC Miedema 122,41 1,434 V Mihai 77, JH Miki 117,527 44,591 A Milenkovic 91, T Milicevic 99,261 25,281 DG Millar 81,29 2,593 JW Millard 184,779 1,721 BS Miller 124,35 4,535 DP Miller 114,944 29,393 JM Miller 99, JR Miller 115,777 27,37 KR Miller 13,1 67,698 RJ Miller 13,334 1,127 SA Miller 11,643 5,76 T Miller 113,882 1,22 LJ Mills 123,254 3,958 RJ Mills 14,85 4,47 BM Milne 19,46 1,416 R Milone 241,33 2,119 ML Minichiello 1,

96 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM CA Minty 86, BD Misewich 15,399 7,885 DD Miskovich 91,751 2,695 DD Mitchell 183,917 17,7 JC Mitchell 9,171 11,852 KE Mitchell 87,644 12,182 CE Mitha 173,839 15,388 AE Mithani 172,37 13,682 DM Mix 113, BA Mockford 76,38 1,165 B Mohammady 99, V Moiceanu 19,392 12,83 JT Mojelski 89,488 12,538 CK Mok 15,833 1,9 A Mol 141, DP Moleschi 76,287 4,99 KN Moller-Hansen 11,416 2,681 A Moloney 117,914 3,36 M Moniruzzaman 19,129 2,151 CR Moniz De Sa 111,278 3,59 GJ Monk 116, RW Monk 174,239 19,45 VA Monkman 84,924 BC Montgomery 146,729 2,427 JA Montgomery 191,373 SH Montgomery 77,783 7,31 T Montguire 82,32 14,15 K Montrichard 19, V Moo 153,242 1,66 T Mooney 17, BE Moore 85,964 5,62 JC Moore 17,16 PC Moore 114, RW Moore 9,943 15,45 RL Morales 12,129 1,166 TP Moran 14,277 2,817 G Morand 171,683 16,897 GM Morandini 133, G Morello 11,56 3,62 GM Moren 142,143 26,986 CA Morgan 8,64 3,854 S Morii 86, TE Morin 98,282 1,184 K Morison 226,529 8,892 AT Morris 198,229 3,433 DL Morris 86, PD Morris 93,624 4,276 PD Morris 16,992 5,18 R Morris 13,586 24,297 SS Morris 156,599 2,316 CM Morrison 11,497 5,754 GD Morrison 17,418 1,95 HM Morrison 16,77 12,149 KL Morrison 14,417 2,863 PJ Morrison 113, S Morrison 17,999 3,388 DA Morrow 151,834 13,142 RM Morton 142,581 8,298 SK Morton 78, SE Mosiuk 123,92 12,6 TA Mosley 97,495 2,611 B Mossop 96,382 9,21 DJ Mosure 88,816 6,679 A Motamedi-Sedeh 86,575 1,39 LM Mott 85,257 1,68 PJ Mottishaw 124,539 21,988 BA Moul 186,98 7,122 DR Mounsey 76,212 1,556 JC Mounsey 158,74 7,612 V Mountain 11,829 6,618

97 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM WA Movold 87,91 1,141 DJ Mowat 87,711 17,552 IA Moxon 191,123 6,492 RG Mroch 184,611 41,55 JS Muir 11,384 2,649 GB Mukkavilli 148,484 4,911 IG Mulcaster 78, JN Mullard 122,5 16,841 CR Mullen 142, AF Mullin 226,151 42,855 GJ Mullin 151,567 26,273 GW Mullins 133,273 S Mullins 148,561 1,45 S Mulloy 116,385 2,315 JS Mumick 119,729 CA Munro 111,66 3,64 KC Munro 149,276 2,554 RJ Munro 76,578 1,433 RM Munzer 142,632 1,571 BT Murphy 129,638 7,693 WP Murphy 87, PJ Murray 94,727 16,546 SD Murray 152,8 6,237 RP Mutukutti-Arachc 151,872 1,837 JE Myers 16,446 1,13 MJ Myers 118,651 14,423 ML Myers 13,121 13,751 RA Nacionales 9,714 8,255 RP Nadeau 118,778 16,963 E Nadin 182,32 5,164 J Nag 12,97 D Nagle 357,142 6,29 M Nagpal 277,312 7,186 AB Nair 14, JW Naisby 129,978 6,636 JS Nanra 8,72 71 FT Nassachuk 98,67 3,46 BP Neal 125,27 9,854 GT Neary 96,921 28,387 T Neary 157,624 5,293 CA Needham 76,331 23,931 D Neighbour 126, T Neighbour 79,95 2,372 VP Neil 81,216 12,532 R Neilson 128,551 8,37 DJ Nelson 153,395 1,445 EA Nelson 131,45 9,23 EJ Nelson 14,336 11,913 J Nelson 131,299 4,176 JR Nelson 192, NR Nelson 167,61 2,736 TL Nelson 115,91 V Nelson 89, EJ Nephin 9,998 1,786 V Nesterov 85,77 11,253 GM Neubauer 16,442 16,63 DE Neubeck 95,534 3,936 A Neuman 136,467 2,3 GC Nevills 146,132 WJ Newby 81,41 1,42 J Newell 133, PM Newhouse 9,421 21,712 MR Newland 152,198 6,399 TA Newman 86,777 7,376 B Newson 83, GD Newson 99,851 7,292 DJ Newstead 115,292 16,526 SD Nezil 153,941 3,555 KK Ng 115,591 5,881 PC Ng 122,613 1,675

98 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM S Ng 8,381 9,322 M Ngai 78, TT Ngo 98,243 3,429 A Nguyen 99,226 4,873 KP Nguyen 84,568 7,541 KV Nguyen 84,53 TD Nguyen 92, TM Nguyen 152,39 1,95 G Nichele 85,76 6,789 IS Nichifor 86,13 W Nichiporik 18,917 28,695 MW Nichol 159,22 3,184 TR Nicholas 12, CR Nichols 146, SW Nichols 99,467 1,753 WR Nichols 15,614 1,661 JA Nicholson 237,972 8,2 BK Nielsen 113,819 9,241 DT Nielsen 79,24 8,978 F Nielsen 18,193 8,286 G Nielsen 153,281 25,128 KL Nielsen 115, RC Nielsen 154,692 3,987 T Nielson 79,299 DK Nigam 13, MK Nijjar 12,922 2,48 ML Nikiforuk 77,84 MJ Nikkel 143,589 5,531 M Nikmaram 91,297 4,47 I Nikolic 12, BJ Nipp 145, DJ Nishi 78,75 1,544 SF Nishi 17,6 1,355 MJ Niver 86, DJ Nixon 131, RO Nixon 163,197 2,949 CM Noble 84, S Noble 18,139 RP Noga 92,133 1,778 JP Norcross 21,14 21,139 BW Nordal 117,921 3,77 RE Norman 116,556 AJ Norris 124,347 5,54 D Norris 96,28 1 TJ Norrish 125,535 13,748 SD Northridge 14,613 9,746 R Nouari 8, G Nowakowski 191,838 3,942 TW Nugent 87,6 15,566 PT Nundal 131,816 6,691 W Nustad 175,449 29,57 RA Nyden 87,445 2,225 CE Nyrose 123,853 15,786 JT Nzambu 79,219 5,178 BP Oakley 188,914 32,88 D O'Connor 96,668 5,776 DR O'Dette 8,237 13,59 JR Odo 143,379 4,75 D O'Ferrall 147,291 18,47 JM O'Grady 144,784 1,549 S Ogram 128,845 3,377 A O'Hara 121,391 1,741 DJ Olan 126,383 3,773 TF Olan 77, GS O'Laney 115,933 5,48 JT O'Laney 154,25 13,27 SE Oldham 13, 6,896 SA Oleson 1, JT Oliver 121,229 14,81 A Olivier 12,99 8,684

99 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM MD Olivier 75,938 1,6 DM Olsen 244, SR Olson 82,81 18,991 SG Olsson 88,497 4,762 HH Olund 1,713 25,699 O Olund 113,274 3,82 TD Olynyk 144,59 13,379 JP Onderwater 18,538 3,11 KM O'Neil 116,44 7,792 YO Onifade 211,139 7,42 LA Opatril 1,29 25 K Orchard 13,698 2,6 BR Organ 148,2 2,282 CK O'Riley 388,586 13,853 KN O'Riordain 98,375 2 TB Orme 86,732 9,754 A Ormiston 12,171 44,62 BE Orr 175,4 4,847 A Osin 128,631 3,673 V Ossipchuk 116, CL Ostberg 151,146 16,413 JR Ostrinski 135, MT Oswell 126,464 12,155 D Ouellet 127,794 9,24 L Ouellet 167, GJ Oughton 8,172 DT Oussoren 18,785 5,895 NF Ozog 16,561 4,741 C Pacheco 136,314 24,26 R Page 127,627 1,39 SC Pai 191,14 2,796 SW Paisley 164, AT Paivio 99,574 FM Pakzat 11,158 R Pal 85,321 5,616 RA Palacios 81,749 R Paller 75,852 MA Palliardi 98,74 18 DT Palmer 9, GJ Palmer 16,67 33,4 JA Palmer 12,69 25,814 JL Palmer 79,373 O Palmer 131,791 8,983 RJ Palmer 97,733 X Pan 86,4 1,947 Z Pan 136, BS Pancho 122,919 6,16 DS Pandher 131,849 18,821 M Pandor 142,928 16,68 SM Pang 14,858 1,452 JS Pannu 124, RJ Panozzo 98,317 1,415 D Papadoulis 151,113 4,13 A Papaspyros 16,942 2,2 PA Paquette 91, ME Pardhan 14,528 4,257 JJ Pardiac 15,329 17,935 HJ Parker 88,764 16,897 JE Parker 97,763 5,649 LS Parker 94,71 1,983 RK Parker 144,281 4,553 BJ Parkin 1,715 2,245 G Parmar 262,247 15,554 JS Parmar 127,971 2,525 S Parmar 169,186 1,218 DM Parr 76, JJ Parsons 116,41 22,856 WK Parsons 97,867 1,22 CW Partington 76,55 3,13 GT Pasco 79,26 17,567

100 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM RD Pascoe 123,14 CD Passey 131,131 9,86 D Pastro 88, KM Patouillet 122,821 21,756 SR Patouillet 142,33 15,91 R Pattani 88, CW Patterson 99,536 DA Patterson 8, JL Patterson 96, WL Patterson 97,924 3,391 AW Pattinson 148,57 29,467 BJ Paul 113,744 1,186 GJ Pauls 113,583 9,68 PE Paulsen 93,76 27,388 GH Paulson 131,973 53,31 M Pavao 141,735 5,885 BD Pavlik 116,57 6,17 RC Pavlik 118,833 3,95 S Pavlov 85,37 9,383 S Pavlovic 87,11 16,396 AP Paydar 88, DC Payne 162,352 6,984 GA Payne 79,36 2 GR Peachey 169,32 6,435 RD Peaty 96, KD Peck 253,618 3,899 WN Peck 112, BP Peco 138,513 13,137 MA Pedersen 141,629 5 BG Pederson 99,323 1,932 MS Pedley 78,494 7,998 VV Pedrosa-Gossen 117, CD Peebles-Adams 149, BR Peel 178,733 5,164 RJ Peever 139,169 2,266 PA Pekeles 273,632 2,61 MD Pelletier 13, J Peng 14, JS Peng 122,264 2,121 GL Pengilley 15,92 1,525 JR Penman 91, PH Penner 145, W Penno 18,6 2,239 KA Penny 99,427 1,9 R Penrose 147,647 1,141 NE Pepper 79,999 9,17 DP Percell 166,869 23,273 BR Percival 95,433 21,164 CS Percy 171,698 3,83 M Perepolkin 87,511 6,25 M Pereszlenyi 135,457 9,685 T Perewernycky 94, L Perfanick 14, JP Perfect 86,19 11,125 TM Peric 145,12 2,3 TJ Perigo 13,214 3,44 GU Perkins 117,18 11,123 RW Perkins 124,225 1,122 L Perkull 1,933 1,546 JD Peron 111,394 1,168 CJ Perro 128,94 45,128 D Perry 77,71 3,79 JR Perry 11,235 3,633 MJ Perry 198,92 4,664 AW Peruzzo 114, E Peters 13,424 2,966 G Peters 133,671 3,216 J Peters 8,896 2,457 SM Peters 146,911 6,782 TL Peters 149,183 1,457

101 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM CB Petersen 161,35 4,768 E Peterson 147,554 24,41 NP Petkau 116,643 1,165 SG Petrie 89,979 P Petrikovic 94,686 9,975 PD Petrov 85,4 7,146 M Petrovic 11,477 2,412 V Petrovic 16, E Petrucci 112,976 29,349 DN Pettet 147, JG Pettigrew 15,175 21,163 SA Phair 139,475 9,275 DA Phalen 12,86 18,168 L Phan 128,355 7,868 CA Phillips 92,824 4,56 J Phillips 79,627 6,36 JN Phillips 177,527 18,84 LM Piazza 156, C Picassi 147,428 5,519 LL Piccolo 146,585 5,482 RB Pidcock 129,33 3,13 JR Piderman 12,938 1,3 RD Pierce 13, P Pietramala 89,124 1,121 TJ Pighin 154,931 2,771 J Piilo 171,56 53,96 SD Pilkington 122,966 1,413 PG Pillay 116,972 3,841 LV Pillon 189,231 2,324 R Pimer 126,314 9 CL Pinder 86,423 2,157 AJ Pineau 162,913 1,64 J Pinkenburg 161,613 5,735 T Pinkenburg 8,394 1,857 A Pinksen 126,256 4 CD Pitis 148,59 4,184 CS Pitt 81,22 5,558 J Pjecha 99,317 3,9 RA Planinshek 138, DR Player 98,61 KA Player 18,15 3,225 V Plesa 143,275 1,342 BP Plunkett 9, JD Plunkett 95,39 16,16 KP Po 86, DS Pochailo 162,51 3,881 S Pocuca 112,28 67 JJ Poirier 17,553 4,1 RO Poirier 126,186 8,779 W Poirier 114,927 4,723 DA Poisson 95, DB Poisson 11,813 4,377 RE Poland 88,965 12,768 HL Polkinghorne 82,664 1,867 BC Pollock 185,349 12,545 BJ Pollon 96,533 13,6 RD Pollon 131,4 5,32 BE Polloway 98,411 6,1 GA Polok 154,898 6,831 HM Pommier 142,34 53 I Poniz 111, MS Pooni 9,3 1,38 RS Pooni 8, G Pope 18,198 2,85 LE Pope 139,983 1,57 DD Popek 147,378 18,63 KE Popoff 159,16 1,892 TW Popoff 121, KL Porter 1,542 1,4 WJ Porter 94,59 33,6

102 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM A Portillo 9, I Portnova 16,648 1,38 J Portras 97,52 3,262 BJ Posnikoff 81,456 14,674 AM Posoukh 87,815 2,24 IL Pothier 11,477 19,916 MR Potter 1,222 3,74 CN Poulin 82,218 S Pountney 144,49 12,825 C Powell 8,396 5,16 DI Powell 128, AD Powell Williams 14,787 C Power 91,578 1,17 JF Power 18,862 2,18 JR Power 85,498 5,996 VM Power 155,989 1,124 M Poweska 258,183 12,179 KD Pozer 97, SC Pozzo 19,27 3,534 MD Prachnau 96,887 7,579 AC Pradhan 14, MA Prestwich 157,526 24,985 TW Price 13,747 2,197 RL Primus 79,83 37,93 T Primus 91,592 21,973 RS Pring 211,854 7,928 GL Pringle 96,443 9,282 V Prinja 126,836 1,334 MG Prinster 124,889 1,185 ND Prior 139, MJ Pritchard 84,341 3,884 R Proch 19, SM Prodaniuk 121,969 32,253 M Prosperi-Porta 165,341 3,432 DM Proudlove 88,952 18,258 KD Proudlove 93,112 1,499 TB Proverbs 233,444 37,637 A Provinciano 77,49 RG Proznick 142,772 28,421 M Prpic 152,293 2,674 DJ Pruden 98,84 31,919 AM Pryse-Phillips 12,312 11,916 JA Pugh 18,89 1,144 AL Pulford 13,35 3,91 S Pulford 126,544 2,843 KJ Punch 143,832 2,536 J Purych 83,91 2,256 S Qamar 15,114 3,78 RE Quakenbush 98,488 RG Quakenbush 18, G Quan 135,827 3,21 JR Quan 94,291 1,127 WJ Quan 98, WJ Quan 138,52 1,785 DJ Quast 99,939 2,875 SB Quast 145,987 9,459 DJ Queen 93,241 1,29 D Querengesser 77,47 5,7 RG Querido 98,625 6,13 TJ Quibell 128,442 11,985 HD Quinn 12, MJ Quinn 13, R Quinn 8,429 1,76 SP Quinn 157,45 6,395 JC Quon 159,354 3,72 SC Quon 125,523 4,86 TB Raagner 87,611 GA Rachel 186,347 27,232 DE Racho 98,75 8 FF Rad 82,415 6,453

103 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM DJ Radom 18,835 11,111 DE Radwanski 11, A Radziwon 132,694 1,619 SA Rae 193,74 4,515 V Raghunathan 88,4 2,985 DB Rahn 114,123 1,974 D Rai 83,49 3,815 K Rai 9, A Rail 17,23 2,142 PI Raina 88, LD Raison 93,48 3,424 R Raja 14, B Rajoo 16,831 2,935 A Rajora 14,691 4,59 JR Rako 77, RA Rampton 135,287 2,215 KD Ramsey 131,286 2,981 JM Rand 98,334 8,182 A Ranjbaran 19,558 9,65 TW Rapin 115,513 3,349 CB Raska 127,448 4,642 G Rasmussen 147,246 5,849 LD Rasmussen 118,925 2,67 RD Rasul 95,22 2,12 DA Rathlef 12,654 4,481 DM Ratnam 131,566 2,52 D Ratzlaff 174,244 5,766 W Rauch 18,84 74 AK Raven 139,69 1,575 RM Raymond 18, S Razavi Darbar 125,882 3,443 D Razlog 198,428 7,981 R Read 14,658 4,666 WA Readings 12,19 14,239 LA Reavley 13,98 32,565 T Reber 91,97 4,885 BF Receveur 14,661 8,64 GK Redmond 13, DL Reed 113,382 31,178 RC Reed 19,933 2,252 MS Reghelini 242,748 1,781 IT Rehmanji 125,994 1,354 S Rehmat 122,36 2,659 IJ Reichmuth 17,149 22,43 BK Reid 97,229 1,21 CW Reid 422,221 12,98 DE Reid 121,257 2,872 DS Reid 147,479 7,875 JD Reid 132,31 2,884 JS Reid 132,485 4,849 RL Reid 195,346 2,37 A Reidy 93,925 4,718 DE Reilly 87,65 72 RG Reimann 257,117 6,35 GA Reimer 397,446 33,815 JG Reimer 1,576 29,462 MI Reimer 75,69 1,293 HM Reis 12,893 1,146 CB Reiss 116,312 7,441 MA Rejano 96, TJ Remfert 28,48 22,478 LM Remillard 78,52 6,8 ML Rempel 172,758 1,836 VH Rempel 18,275 1,487 G Ren 117, MJ Renaud 119,245 A Rennie 79,985 3,46 JM Rennie 115, DC Reschke 17,62 1,91 C Revell 89,675 2,78

104 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM JA Reynier 172,965 14,813 SA Reynolds 139,617 3,347 CC Rhodenizer 158,122 7,69 AF Ribeiro 17,246 1,359 R Rice 16,383 6,64 JD Rich 177,643 5,672 K Richard 129,555 22,848 M Richard 82,16 2,6 CM Richards 229,367 3,498 J Richardson 111,985 25,53 LJ Richkum-Chung 87,531 KJ Richmond 122,96 2,98 D Richter 135,68 4,114 M Richter 126,7 1,351 RL Ridsdale 85,275 7,878 SJ Rigbey 243,155 14,832 KL Riggs 79, TW Ringer 94,43 2,856 GA Ringham 92,63 7,931 WP Rink 17,317 1,748 SR Rispin 92,975 1,772 CM Ristock 129,156 S Ritchey 142,891 2,545 IH Ritchie 92,321 2,177 TD Ritchie 118,71 28,785 JV Rittinger 17,81 3,294 LV Robb-Szabo 8,722 HJ Roberge 119,169 5,47 JP Roberge 1,84 4,781 CA Roberts 143,479 32,393 CI Roberts 147,96 9,47 ET Roberts 13,189 4,1 DG Robertson 83,577 1 JJ Robertson 15,768 33,392 JM Robertson 174,89 3,971 MW Robertson 136,712 22,319 PH Robertson 112,874 7,547 RR Robertson 116,549 12,992 MC Robindell 94,274 2,463 BM Robins 124,95 73 ME Robins 83,137 1,539 DA Robinson 166,932 4,474 DD Robinson 122, DV Robinson 14,23 2,172 JP Robitaille 82,96 22,81 JR Roblin 75,84 12,321 T Roblin 12,96 68 KD Rochon 19,369 31,43 RG Roddick 112,589 4,718 GD Rodgers 116, GP Rodrigue 92,7 2 J Rogan 98,77 1,243 AE Rogers 82, DM Rogers 12,372 3,385 DS Rogers 164,31 1,72 EP Rogers 89,952 1,315 SA Rollier 12,57 11,926 RL Rollins 79, A Roman 144,345 6,736 JG Romas 98,811 2,419 JC Rood 79,144 4,27 A Rooney 182,388 3,13 MA Rooney 85,132 6,791 AL Rosemann 136,41 7,92 NA Rosenow 75, MJ Roset-Crawford 141,328 2,582 CR Ross 113,874 DA Ross 95,71 2,323 K Rossokha 96, SG Rossouw 142,72 4,939

105 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM Z Rossouw 76, S Rostamirad 75,96 4,141 PA Rother 131,547 11,288 D Roux 79,22 1,715 QO Rowe 13,24 9,68 RS Rowe 12,19 17,491 ZA Rowe 8,29 5 IC Rowlands 121, GJ Roy 16,471 7,366 M Rucker 12,465 1,54 CG Ruckstuhl 152,28 2,64 BT Rud 16,926 8,61 JC Rupp 82,92 1,793 WO Rusak 113,749 3,938 BJ Rusk 97,96 4,71 R Rusk 155, PL Russell 147,4 5,347 W Russell 19, NJ Rutherford 15,799 15,35 JL Ruzycki 148,67 12,456 DL Ryan 81,14 KL Ryan 118,15 4,7 L Ryan 113,791 PH Rygg 1,573 1,517 GB Ryley 151,1 14,56 K Ryu 99,21 59 R Saari 175,634 2,762 DM Sach Johnston 171,826 5,384 MA Sadeque 98, SP Sahai 75,715 4,562 KS Sahota 133,428 6,319 L Sahota 124,168 1,483 R Sahota 81,81 RB Sahota 99, JA Salak 78,9 14,286 CM Salazar 12,866 2,44 A Salehi Parast 97, S Salh 179,558 3,99 PA Saliken 96,386 19,422 QD Salt 122,95 39,457 MV Salvana 81,625 CK Sam 14,554 1,416 M Samadi Bahrami 11,3 687 MR Sami 115,755 1,88 BK Samis 18, GS Samra 159,724 1,156 BR Samson 12, KJ Samson 75,518 JW San 88,947 3,82 L Sandeen 75,132 11,967 BC Sander 156,577 8,66 DS Sanders 16,273 3,169 JC Sanders 86,972 1,798 CA Sanderson 159,71 9,49 L Sandferd 85,398 19,12 M Sandferd 75,278 2,199 S Sandferd 141,58 4,158 JP Sandford 91,451 4,564 A Sandhu 15, A Sandhu 87,73 29 NS Sandhu 97, NS Sandhu 92,69 PS Sandhu 92,58 RS Sandhu 86, JL Sandland 8,6 DW Sandulescu 133,28 1,72 H Sanghara 78,223 SS Sanghera 11,622 1,49 LE Sanjenko 12,428 3,731 N Santos 116,15 14,747

106 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM K Sarai 128, J Saremba 79, A Sarroca 9,291 2,319 L Sartor 87, A Saseendran 14,559 DS Sather 18,448 GS Sathu 118, CJ Saunders 85,259 36,81 S Saunders 77,518 7 AP Sauter 76,111 4,722 BC Sauter 94, BA Savage 96, MJ Savidant 139,278 7,567 JH Sawada 164, CC Sawatsky 94,577 14,49 GM Sawatsky 167,74 1,594 MP Sawatsky 164,259 19,784 MB Sawatzky 99,987 6,65 AT Sawchuck 22,161 59,654 ME Sawyer 127, BA Sbitney 92, G Scarborough 145,59 11,463 PC Scheck 95, AD Schenk 14,25 4,1 JC Scherer 145,393 19,857 A Schimpel 113,24 14,61 O Schittecatte 12, CM Schmaltz 79, DH Schmidt 179,28 9,342 DH Schmidt 135, DN Schmidt 96,75 6,463 JA Schmidt 77, J Schmitz 82,821 3,427 RA Schneider 84,51 3,948 HR Schnell 87, R Schoemeyer 119,738 12,264 HM Scholefield 122,234 1,81 D Schonewille 147,614 2,624 BM Schorn 19,538 13,22 SJ Schroeder 81,657 6,45 RB Schubak 169, MN Schubert 84,648 28,846 VP Schulkowsky 11, GD Schulte 76, M Schultz 136,44 29,816 PN Schulz 94, SM Schummer 98,792 EJ Schwab 19,543 RA Schwartz 93, TJ Schwartz 163,234 21,15 L Schwenning 13,418 DR Scorse 114,261 6 DD Scott 19,8 22,371 E Scott 13,977 6,575 HW Scott 12,813 7,994 JJ Scott 123,556 4,59 MJ Scott 78, RS Scott 79, S Scott 16,485 4,221 T Scott 19, TJ Scott 9,46 23,729 ND Scott-Moncrieff 13,74 7,792 JG Scouras 173,31 9,834 AE Seabrooke 97, N Sears 114,54 2,572 GW Sebastian 11,43 38,188 RA Sebastiano 158,47 1,961 MS Seery 125,824 1,731 LN Segarty 86,732 11,548 QL Seitz 96,241 12,22

107 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM FM Seki 131,691 9,544 M Selak 119, A Selnes 24,928 2,843 D Semenyna 19,892 2,246 CM Semkew 113,965 8 SP Seneviratne 114,44 13,394 DA Senger 135,146 33,374 DN Senger 81,52 11,234 PM Seo 125, MM Seong 85,385 LM Seppala 217,75 4,515 DJ Serhan 8, LM Serko 99,423 5,653 X Serrano Ferre 99, B Setiawan 129,16 22 JC Seto 111,115 2 JK Seto 133,395 2,454 M Seto 76, R Seto 122, DW Seto-Kitson 135,746 27,77 D Setsikas 99, RJ Sevenhuysen 156,79 22,58 DL Sexton 83,43 59 SL Shackerley-Benne 91,388 2,9 DA Shafi 156,738 19,468 K Shah 111, NP Shah 134,812 2,232 OS Shahi 112,396 2 MS Shahid 145,872 JC Shak 115, B Shakya 115, TS Shang 8, GA Shanks 9,267 1,66 AK Sharma 144,56 35,512 R Sharma 131,52 3,169 DA Sharman 128,443 1,54 TF Shave 83, KA Shaw 19,18 1,538 RJ Shaw 163,196 1,699 B Shearing 121,46 1,964 DN Sheedy 115,891 58,224 R Sheergar 87, MR Sheffer 18,414 7,881 B Shehyn 88,287 6,52 AH Sheikh 127,752 3,866 SP Shek 77,255 B Shen 111,633 1,815 J Shepherd 85,398 5,977 JE Shepherd 146,68 5,86 DM Sherbot 144,441 3,466 AD Sherrard 86,673 4,325 EE Sherry 79,598 31,523 WC Shin 79,63 8,561 JL Shirley 12,738 7,899 ZM Shivji 183,543 1,114 RS Shoemaker 176,56 9,727 BC Shook 91, KA Shrubsall 125,81 9,778 G Shtokalko 173,82 2,288 PL Shtokalko 134, C Shu 14,521 1,125 ES Shudo 79, CC Shum 87,537 1,372 W Shum 19, EM Shuster 184,374 3,165 WJ Shwydky 84,5 765 TW Shyry 85,994 RD Sicotte 88,799 3,892 SJ Siddoo 153,978 1,256 A Sidhu 142,21 515

108 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM PP Sidhu 87,533 2,317 DJ Sidney 255,281 15,516 RM Siebold 118,784 2,615 BD Siefken 92,97 7,87 PL Siega 157,714 1,56 SJ Siega 111,61 81 JC Siemens 81,57 2,635 CK Siew 16, Z Sigarchy 13,295 5,47 DR Siggs 88,359 14,988 KJ Sikora 76,86 7,788 O Siksik 115,937 1,674 DP Sillje 124,6 22,67 TR Sills 126,269 35,292 MP Silva 96, BC Silver 88,626 4,829 GJ Simmons 142, JV Simmons 141,37 56,227 J Simonsen 15,561 6 AD Simpson 164,921 17,341 C Simpson 92, EL Simpson 98,894 1,347 J Simpson 17,21 6,341 JG Simpson 142,25 21,232 LR Simpson 167,178 11,459 RB Simpson 1, SL Sinclair 118,577 21,917 C Singh 123,998 2,668 G Singh 142,567 3,37 B Singh Joginder 157,936 2,38 C Sinnott 94,5 26,669 AL Siu 128,261 13,182 DY Siu 158,44 2,823 G Siu 91, JK Siu 198,715 1,543 JC Skabeikis 14, P Skalenda 14, MP Skidmore 13,687 25,422 BJ Skillings 11,735 13,288 FT Skoczylas 83,177 1,348 J Slader 95,92 NF Slaney 98,766 12,489 DB Sloan 121, G Slobodin 122,317 35,129 JW Slotte 151,37 28,399 JA Smajla 75,849 1,271 BW Smando 78, DG Smart 19,325 3,691 B Smiley 14,649 1,93 L Smilgis 118,73 4,595 N Smirnov 12,656 8,27 B Smith 92, CD Smith 143, CG Smith 163,264 4,158 DL Smith 146,877 9,714 DL Smith 99, DM Smith 91,933 4,57 DR Smith 86,466 2,32 DR Smith 162,723 23,34 FG Smith 13,81 2,148 GB Smith 95,688 1,21 GF Smith 84,59 8,613 GS Smith 91,377 4,727 JC Smith 18,9 723 MA Smith 148,593 2,387 MF Smith 91,33 8,14 MW Smith 99,5 8,59 PJ Smith 139,373 11,64 PS Smith 123, R Smith 129,298 12,446

109 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM RA Smith 98,792 1,723 RC Smith 123,358 3,96 RF Smith 121, RJ Smith 12,22 3,4 RN Smith 124,789 6,811 S Smith 14, SC Smith 135,787 3,924 SE Smith 127,584 3,87 TC Smith 145,82 TD Smith 125,241 13,842 TW Smith 89,854 VM Smith 1,48 2,554 W Smith 77, A Smithson 88,515 8,691 M Smusz 83,82 9,412 BM Smythe 148,428 22,513 JN Sneep 85,379 5,911 EA Snelling 17, D Snow 268,829 1,225 JC Sofield 266,71 2,15 JM Sokoloski 93,462 BH Sokugawa 12,769 1,582 R Solanki 12,72 4,241 K Solari 136,138 3,325 MM Soliman 92,6 697 DR Solmundson 18,89 5,479 TA Soloshy 18,524 JO Somerville 123,238 6,768 TO Somerville 141,532 6,452 JA Sonnenberg 136, CA Sonntag 95,933 12,95 CE Sorace 142,549 9 WR Sorto 115,527 4,58 R Soulsby 276,912 5,348 BA Spalteholz 123,73 11,18 RL Sparks 169,474 3,381 RJ Sparshu 132,12 3,267 CS Spencer 117,483 32,268 DR Spencer 8,11 19,842 MW Spencer 1,779 1,882 MH Spinney 135, 24,367 DN Spivak 79,363 6,511 DG Spooner 85, J Spray 11,261 1,264 DL Spring 157,74 1,767 GR St Germain 15,466 54,236 GK Stack 12, SS Stadey 127,93 2,227 PJ Staff 86,26 25 E Stamelias 91,329 G Stanciulescu 121,483 1,962 KJ Stanczyk 126,212 38,411 MR Standbrook 232,346 7,567 JD Standfield 13,993 KJ Stanek 95,484 1,978 JS Stangl 229,446 13,26 CC Stanhope 1,777 3,63 PN Stanley 115,316 2,337 GD Stanway 128, GR Starling 89,99 2,73 BM Statler 83, T Stawychny 13,87 5,987 AL Stead 1,14 2,597 AM Steed 161,288 4,923 MN Steele 134,315 19,142 TL Stefan 123,838 1,717 AB Steidle 96,162 1,35 DM Stein 91, WA Stein 13,843 1,127 KA Steine 16,38

110 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM JE Steinson 152,849 4,298 MB Stender 145,26 2,974 CK Stenerson 92,923 1,384 BM Stephens 86, JR Stephens 95,87 9,38 CA Stephenson 83,511 NG Stephenson 167,418 7,416 RJ Sterrett 152,142 5,363 L Stevanovic 125,996 3,254 BN Stevens 87,482 17,13 DW Stevens 15,51 41,5 JR Stevens 213,972 34,878 LA Stevens 75, NM Stevens 93,66 7,353 AJ Stevenson 154,912 28,917 MV Stevenson 94,623 1,328 DH Stewart 19,95 25,99 DJ Stewart 16,399 2,971 GJ Stewart 135,551 1,448 RL Stewart 148,891 6,291 RP Stewart 187,855 15,95 SA Stewart 99,78 26,323 TW Stewart 143,821 14,883 CG Stewart-Burton 85,567 3,913 KW Stich 98,763 4,551 TA Stiemer 89,979 23,4 TS Stiemer 78,534 9,964 RM Stinson 15,799 2,712 JC Stites 165,845 9,428 MJ Stobbe 111,9 5,652 M Stocker 126,487 4,63 AM Stocks 16,417 33,843 L Stoicescu 132,691 1,681 HY Stoichev 82,517 12,155 JA Stone 92,93 11,298 RC Stone 174, S Stone 99,55 8,485 G Stout 172,328 7,91 LA Strachan 117,66 29,428 LV Strajescu 76,45 9,119 DF Strajt 16,691 5,425 AT Strang 143,294 9,17 DW Strong 145,43 3,573 RK Stuber 96,274 3,21 DR Stuckert 313,692 8,159 BE Stumborg 187,384 1,667 H Su 131,21 1,662 HM Sue 146,112 1,393 HT Suen 161,294 5,933 Y Sugimoto 87,54 E Sukkel 93,316 7 BJ Sullivan 13,656 1,38 KA Sullivan 171,917 35,954 LA Sumpter 117,463 3,835 H Sun 87,852 J Sun 144, PS Sundher 78,812 1,95 BC Sung 84, BR Sunga 151, CD Surdu 114,793 3,554 DA Sussman 129,7 2,468 NM Sutcliffe 16,462 11,834 BC Sutton 125,183 24,98 RJ Sutton 11,67 37,66 C Suvagau 146,898 5,357 L Sveinson 117,1 853 SV Svendsen 11,255 12,54 MJ Svenson 98,567 13,647 MA Svorinic 94,215 9,712 DW Swan 89,18 139

111 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM AW Swanson 127,998 6,612 EA Swanson 98,577 7,752 LW Swanson 91,18 5 ME Swanson 13,131 13,422 NM Sweeney 119,564 2,639 RK Switzer 115,975 5,691 WD Swoboda 129,84 4,142 DA Sy 77,19 3,981 DJ Sydor 136,684 3,531 MJ Sydor 75,429 6 EM Syed 131,5 7,254 K Symington 11,875 12,877 GI Szabo 81,188 1,676 JD Szabo 126,577 R Szabo 94,517 12,39 SK Szameit 85,93 3,839 CN Szeto 137,45 5,874 S Szeto 114,72 1,614 IE Szpak 115,122 4,445 TV Ta 151,841 2,362 JM Taaffe 75,79 1,677 BM Tabe 193,352 2,63 AJ Tache 15,66 CE Tagseth 89,43 1,563 A Tait 117,895 2,685 HH Takai 88,94 1,17 P Talaba 76,563 1,16 KB Talbot 238,773 5,96 DS Tam 86, GC Tam 76,872 12,858 HR Tamehi 132,85 6,588 DM Tammen 147,52 8,426 AB Tan 85,146 1,268 AC Tan 144, JO Tan 113,565 1,468 LD Tan 134,76 1,173 P Tan 79,77 18,945 GK Tang 19,954 1,41 XS Tang 162,154 3,282 C Tang-Miya 96,223 1,99 S Tani 79, M Tannenbaum 138,473 1,493 DG Tarampi 149,34 1,748 SA Tarbit 99,526 1,97 HG Tarzwell 89,85 1,573 RG Tasker 83,761 1 CE Taylor 89,264 28,21 FH Taylor 257,366 4,61 GJ Taylor 139,337 37,365 JS Taylor 8, JW Taylor 146,114 7,735 KD Taylor 122,941 2,129 MI Taylor 11,2 32,766 SM Taylor 114,76 3,958 SJ Taylor-Lane 81,667 DL Teasdale 79, IR Tegart 119, GK Telford 91, AF Tennent 1,514 4,27 AM Terebka-Slater 91,89 1,664 MC Terpstra 134,45 3,867 DH Thakore 79, SS Tham 188,528 1,337 DL Theman 236, GC Then 128,926 16,476 PJ Therrien 124,71 8,58 RA Thibault 117,216 8,634 MS Thielen 16,131 2,75 CJ Thiessen 17,418 6,678 AF Thomas 152,288 64,23

112 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM BL Thomas 76,842 7,97 DP Thomas 139,916 24,21 DW Thomas 15,3 4,466 JT Thomas 12,14 1,986 TE Thomas 143, TM Thomas 86, EE Thome 223,898 12,138 JI Thomopoulos 168,512 5,224 AM Thompson 148,72 9,382 BT Thompson 132,153 3,44 DR Thompson 196,295 39,6 GI Thompson 117,414 8,352 J Thompson 122, JE Thompson 113,997 19,115 JF Thompson 95,563 1,27 KS Thompson 12,74 15,97 LL Thompson 138,65 LM Thompson 124,97 26,749 R Thompson 81, SG Thompson 18,39 4,28 TW Thompson 129,259 1,952 WR Thompson 97,789 WR Thompson 88,56 9,976 EK Thomson 75,275 6,64 JP Thomson 242,527 2,931 K Thomson 145,694 18,961 SS Thorpe 133,336 8,435 MK Thorsteinson 77,695 2,374 IR Threlkeld 83,96 1,126 G Throop 96,91 6,616 Z Tian 143,73 36,699 KH Tiedemann 159,849 GS Ting 82, EA Titus 115,634 11,314 JS Tng 1, P To 125,462 1,46 JG Tober 8, J Todd 135, P Tom 97,389 1,641 CS Tomlinson 111,93 5 RA Tomm 115,867 8,527 SL Tone 116,64 4,29 KP Toner 96,588 15,139 A Tong 1,91 58 BS Tong 75,158 4,137 AR Tonnellier 97,86 32,132 SA Toop 132,625 1,456 BN Tooze 119,521 1,963 EM Toppazzini 12, R Torgrimson 164,993 19,63 RK Toring 81,185 1,77 PR Torrens 17,971 31,614 CM Tough 161,557 3,716 G Touwslager 85,669 4,37 ML Toward 82,62 14 K Townie 116,573 FE Townsend 81, KL Townsend 11,641 1,91 CG Trafton 161,496 55,169 SQ Tran 139,155 1,241 DW Trapp 145,647 13,44 LJ Trapp 77,39 KK Trarup 91,539 13,35 PK Trarup 78,876 9,17 AK Travers 18, MJ Travers 152,69 2,21 KG Trent 112,814 15,96 RD Trent 116,414 1,976 CM Trigardi 99, GR Trudeau 92,399 3,669

113 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM J Trudeau 99,43 1 T Truhn 162,554 1,534 RT Truong 12,465 4,199 PT Trustham 147,68 2,451 AK Tsang 114,647 1,47 TH Tsang 16,143 1,336 AK Tse 78,67 EK Tse 127, JH Tsukishima 1,721 2,856 AG Tu 124,35 7,373 AD Tuck 1,534 9,279 JS Tuckey 15,519 4,43 BD Tulloch 112,864 2,891 T Tung 129,115 3,461 AM Turnbull 85,389 6,275 CK Turnbull 134,763 2,8 DK Turner 14,984 1,4 DL Turner 95,182 2,3 TJ Turner 169,38 3,66 DL Turney 13,313 1,265 E Turra 85,95 3,659 BE Tuson 88, PS Tutt 147,69 7,979 AR Tuttosi 123,538 4,515 SC Tutty 128,239 3,132 JL Twa 117,831 3,93 SA Twa 122,217 1,936 LK Twaites 76, MG Ty 11,233 3,84 M Tykhnenko 92,86 14,677 GW Udell 286,543 2,53 EA Udovich 13,44 24,881 AC Ugalino 76,865 4,425 IE Uittenhout 86,415 NA Uittenhout 89,79 3,619 KT Um 76,356 CN Umenyi 12,48 BR Underhill 9,268 3,256 RG Underwood 118,54 5,645 JP Unger 17,12 5,24 D Urosevic 76,3 1,1 J Utsunomiya 11, E Vaahedi 222,595 6,568 P Vadgama 93,32 13,668 PM Vadgama 9,288 24,465 M Vafaei 12,452 RA Vaillancourt 8,931 7,615 LJ Vaksdal 169,28 1,352 RA Valdez 8,39 2,852 A Valente 84,299 1,866 AM Valente 18,117 3,928 F Valli 17,2 13,279 EJ Valois 127,92 2,968 CM Van Camp 14,264 6,678 EM Van Dam 133,86 1,585 T Van De Ruitenbee 116, EW Van Den Born 167,343 15,144 MG Van Dijk 137,27 8,741 W Van Gassen 123,78 1,845 J Van Hinte 124,813 3,332 TA Van Loon 14,63 12,224 JM Van Nieuwland 182, JC Van Roode 122,674 3,119 MD Van Slageren 112, RS Van Vliet 11,923 7,543 SA Vanagas 273,99 6,654 J Vanags 8,613 S Vandenberg 13,487 2,574 JM Vandenbrand 99,473 8,71 DA Vanderkwaak 16,95 6,86

114 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM M Vanderkwaak 128,444 15,152 WT Vandeventer 129, JR Vanegas 15, JJ Vanjoff 111, PA Vanson 82, R Varga 92,384 11,746 LW Vargas 114, P Vassilev 142,573 1,278 HJ Vatne 139, S Vazinkhoo 172,87 3,139 CJ Veary 123,17 4,99 E Veloso 125,721 3,936 JL Velthuijzen 113,367 2,933 PH Veltmeyer 18,564 21,518 CR Venasquez 121,122 15,313 S Venkatramani 131,43 SV Verjee 162,86 4,559 J Verna 11,67 BL Vernon 111,868 2,318 CJ Verschoor 177, MW Verschoor 136,29 6,425 JJ Vestergaard 122,56 15,162 JP Vicente 176,621 3,299 SE Vickers 98,934 7,414 LS Viereck 229,147 23,646 PC Vigneault 12,779 11,628 L Villa 13,673 8,71 AM Villanueva 85, J Villanueva 94, JE Vince 13,48 3,2 KL Vincent-Lambert 113,819 5,642 V Vinnakota 121, NC Vipond 136,17 5,727 LJ Visser 114,462 9,556 SA Vivian 135,584 3,39 LR Voerman 16,624 4,113 JS Volpatti 119,451 1,781 BL Von Alkier 177,582 39,53 BO Von Bargen 75,995 7,592 DT Von Hollen 123,93 4,839 SE Von Minden 17,74 1,392 K Von Muehldorfer 94,456 3,691 KC Vorland 153,42 6,395 JM Vos 17,18 11,527 DG Vosburgh 111,344 2,171 EA Vowles 145,336 6,176 R Vranesic 16, BT Vrecko 88,763 1,758 V Vujicic 14,87 2,515 BF Vye 13,74 3,523 M Waardenburg 174,23 67 CR Wade 161,53 7,739 A Wagner 87,862 3,147 FT Wagner 14, GS Wagner 113,364 9,43 HG Wagner 148,133 19,592 JM Wagner 152,989 4,767 KS Wagner 15,351 7,354 PG Wagner 94,13 7,685 WM Wagner 9,827 7,369 JA Wahl 168,35 1,892 A Wai 81,832 1,585 CA Waite 142,85 2,944 RM Waite 115,213 1,38 KL Waiz 185,136 3,9 CL Waldmann 123,651 3,322 C Wale 122,619 14,36 H Walk 135, AM Walker 97,932 2,337 AM Walker 14,481 11,552

115 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM BJ Walker 126,628 4,839 I Walker 89,73 4,3 JM Walker 112,482 2,718 JR Walker 138,486 WG Walker 16,41 4,44 J Walker-Larsen 89,915 6,783 M Walkowski 141, KJ Wallace 155,244 4,788 LC Wallace 89,939 12,825 MA Wallace 77,964 MB Wallace 137, WR Wallace 11,116 33,322 DJ Wallenius 88, RK Waller 172,762 3,92 K Wallin 8,594 2,376 CM Walls 133,811 1,681 GA Walls 126, BT Walsh 122,983 2,534 CJ Walsh 131,327 4,512 DR Walsh 141,223 3,264 J Walsh 87,697 1,275 KD Walsh 95,656 2 AR Walter 92,1 7,28 JG Walter 124,463 1,373 KH Walters 159,953 1,545 Z Wan 143,948 1,725 BZ Wang 152,338 6,846 CH Wang 118,319 G Wang 163,477 2,562 H Wang 115,9 22,914 J Wang 117,446 1,492 J Wang 11, JS Wang 89,146 N Wang 76,47 Q Wang 122,146 1,51 W Wang 114,15 4,27 W Wang 11, Y Wang 18, Y Wang 89,42 1,358 Z Wang 96,3 8,891 GS Waraich 81,685 1,919 AL Ward 127,87 1,179 AT Ward 117,5 17,175 BR Ward 112,217 18,5 GA Wardrop 119,246 4,974 KJ Wardrop 157,513 7,311 T Wareham 117,198 4,588 RJ Wark 118,318 4,354 DB Warner 182,95 33 DA Warren 144,674 7,84 WM Warwick 89,638 11,524 RW Washbern 129,251 29,132 SL Wasylik 78,11 AA Watanabe 85,674 CL Watrich 128,996 2,81 A Watson 175,537 11,922 BH Watson 93,34 CL Watson 16,81 4,352 JS Watson 113,91 17,337 JW Watson 84,889 2,415 RC Watson 134,287 1,92 TI Watson 149,967 3,285 DE Watt 148, LJ Watt 82,265 8,41 RG Weagle 16,458 3,187 JA Webb 19,39 2,37 J Webber 125,833 35,266 J Webster 123,78 3,229 EK Weclaw 135,521 1,68 SM Weeks 93,3 298

116 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM C Wei 119,37 2,48 CM Weiler 118,924 6,523 DJ Weir 9, TJ Weir 135,349 21,93 D Weisbom 113,62 47 DG Weiss 85,191 1,726 KR Welburn 94,186 1,632 DV Wells 166,599 15,454 T Wells 14,721 2,211 GI Welsh 11,428 25,93 G Wen 1,346 4,994 W Wen 113,547 1,13 X Wen 18,289 1,753 SA Wenaas 8, MJ Wenzlaff 113,383 5,52 HA Weremi 83,185 7,692 ML Wersta 75,67 RK Wertz 185,247 9,689 TG Weslowski 121,611 1,81 L Westervelt 111, DM Westmacott 95,76 13,321 ST Weston 88,86 C Weyell 163,423 2,97 JH Whale 159,76 17,539 DE Wharf 136,47 3,338 VL Wheater 18, S Wheatley 8,72 4,746 CP Wheeler 12,251 3,521 GC White 83,679 11,572 IH White 76,789 9,18 RA White 117,26 7,727 S White 89,223 1,94 SD White 138,96 23,424 D Whitehead 96,58 59 GW Whitson 75, JS Whitson 128,184 17,19 CH Whittaker 146,456 9,489 RL Whittaker 147,647 5,585 A Whitteker 139,144 34,346 TA Whorley 93,771 3,843 E Wichmann 98,534 5,495 BR Widmer 83,557 1,187 J Wiebe 93,577 3,97 RL Wiebe 87,169 3,96 SP Wiebe 88,349 38,857 JB Wiech 95,367 3,924 LJ Wiens 88,7 1,364 NW Wild 138,366 2,252 KD Wilk 17,282 1,77 JR Willey 88,869 12,897 AR Williams 78,33 2,85 C Williams 17, D Williams 88,555 9,35 DA Williams 124,962 5,19 DB Williams 97,753 15,39 DK Williams 88,344 DM Williams 144,272 3,75 GS Williams 82,632 4,95 L Williams 138,92 6,55 N Williams 1,57 2,394 OR Williams 177,135 16,378 RE Williams 21,522 2,25 RG Williams 143,154 1,318 TO Williams 12,87 6,161 W Williams 142,999 6,978 JS Williamson 78, SM Williamson 121, BK Willington 94,394 9 KM Willis 151,383 1,217 MR Willox 126,192 3,82

117 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM RM Wilmsmeier 121,622 11,836 AE Wilson 88,439 1,935 AL Wilson 9,454 1,595 BS Wilson 11,289 3,445 DC Wilson 113,747 5,333 DE Wilson 16,93 1,685 DR Wilson 13,124 5,66 JP Wilson 155,225 19,934 MA Wilson 81, MR Wilson 184,56 12,3 SJ Wilson 114,111 4,57 TR Wilson 12,52 7,438 JD Winchester 78,849 3,18 DC Winkel 83,599 2,434 KJ Winkelmann 117, SE Winkelmann 136,29 5,59 TS Winnicky 116,983 1,859 PG Winter 98, TL Winter 1, AW Withers 171,24 27,38 CN Withers 8, DR Witt 116,88 12,669 MA Wiwchar 75,314 7,27 MJ Wlodyka 97,12 18,65 ED Wodinsky 82,923 17,553 C Woeste 17,25 15,711 S Wogan 137,67 19,365 L Wohlford 9, MJ Woiken 121,673 7,326 SM Woiken 82,223 5,82 MP Wold 95, BJ Wolosnick 116,418 HM Wolter 171,297 2,987 A Wong 1, AW Wong 16,66 2,254 BS Wong 174,32 1,512 BY Wong 118,995 4,85 C Wong 76,55 C Wong 117, C Wong 172,785 8,631 J Wong 114, J Wong 11, JJ Wong 14, MT Wong 124, S Wong 131,13 2,11 SK Wong 119,194 T Wong 125,663 2,26 TK Wong 19, TM Wong 88, TS Wong 76,646 4,824 VY Wong 99,454 11,425 A Woo 134, M Woo 84,869 9,547 BJ Wood 97,532 2 LA Wood 12,318 8,315 LJ Wood 113,183 18,181 MD Wood 79,159 1,557 GW Woodbury 143,353 3,31 TJ Woodcock 11,27 1,879 S Woodford 79,669 1,235 RR Woodman 17,3 228 AS Woodruff 161,192 1,357 CE Woods 92, CE Woolfries 24,941 CC Wootten 11,572 4,1 E Worden 123, JT Worden 124,54 1,116 KC Wotten 86,93 7,523 J Wou 117,416 2,18 MA Woudwijk 92,163 1,289

118 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM MN Woznesensky 78, AL Wozny 13,17 TG Wray 151,482 24,173 AN Wright 193,89 2,2 DO Wright 78,756 16,313 GB Wright 143,742 28,73 WJ Wright 11,581 5,753 G Wu 128,41 5,886 X Wu 9,882 4,14 L Wutschnik 18, DJ Wyant 1,778 2,3 RD Wyant 77,445 1,467 JN Wyatt 75, SD Wylie 141,919 19,245 MB Wyndham 86,8 3,68 M Wynne 261,672 6,599 DA Xausa 118,395 5,634 X Xi 86,86 1,426 L Xiao 116, MH Xiao 15,836 2,19 Y Xie 86,8 1,66 C Xu 88,417 1,416 H Xu 12,587 2,118 H Xu 17,538 2,97 X Xu 127,529 3,45 PG Yaco 8,589 1,144 L Yahav 115,43 1,55 H Yan 13,685 4 L Yan 149,389 1,778 M Yan 89, N Yan 121, SY Yan 88,684 X Yan 112, M Yanciw 8,765 21,665 PS Yang 136,179 2,73 Z Yao 139,924 2,63 NC Yap 8,445 9 CA Yaremko 322,677 16,199 DE Yarjau 11,393 36,9 JR Yarjau 127,297 4,571 BT Yasinowski 115,25 3,795 L Yau 11,732 12,551 SA Yaworski 93,489 3,686 SN Yep 98,426 1,242 K Yesilcimen 83, WJ Yetman 11,942 21,622 W Yeung 92,991 1,52 J Yick 121,11 65 GS Yim 187,44 1,474 R Yim 95, T Yim 19, EC Yip 77,844 3,639 EW Yiu 99,55 1 B Yochim 91,465 14,183 R Yonadim 13,561 22,345 C Yoo 127,85 4,994 S Yoon 79,481 5,38 BG Young 13,142 16,542 BS Young 79,974 C Young 123,5 4,236 EB Young 128,83 45 KE Young 178,64 LP Young 81,123 1,472 SJ Young 98,973 1,169 TD Young 128,821 7,915 DD Youngson 87,261 1,265 A Yu 92,687 9 EH Yu 94,227 2,38 L Yu 139,248 2,668 LM Yu 135,734 4,39

119 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM M Yu 85, G Yuen 93, CK Yung 86,276 SL Yurkovich 421,355 32,643 F Yusuf 14,595 1,894 PT Ywaya 19,928 5,22 T Yzerman 84,331 3,776 J Zabala 83,95 8,985 P Zabeti 12,697 1,787 BA Zacharias 246,889 5,48 LS Zachow 177,724 2,57 DP Zack 93,551 8,874 JG Zadra 124,849 1,5 H Zaki 12,17 3,4 JN Zarin 179,856 3,949 VI Zarov 148,23 14,765 ED Zaruk 147,74 3,125 B Zavitz 85,436 5,68 CA Zegers 8,233 X Zeibin 82, W Zeilstra 15,237 2,19 MW Zeller 139,837 4,869 SM Zemenchik 146,66 11,18 RJ Zemlak 92,587 16,496 JP Zenchyson 1,97 1,37 R Zeni 138,48 1,38 PM Zerbe 126,256 2,275 TA Zerr 118,81 55,179 W Zhan 115,574 4,63 Z Zhan 97, A Zhang 98,894 7,667 B Zhang 121,889 2,752 D Zhang 84,536 5,259 H Zhang 85,172 2,646 L Zhang 89,924 5,593 M Zhang 96,524 3,766 M Zhang 75,49 8,581 WW Zhang 97,924 3,476 X Zhang 149, XX Zhang 122,875 11,183 Y Zhang 153,77 2,868 H Zhao 126,65 3,36 H Zhao 126,434 3, Q Zhao 12,6 18,128 BS Zheng 114,425 3,271 H Zhong 88,34 1 J Zhou 85, Y Zhou 125, H Zhu 183,2 27,554 P Zhu 76,148 Q Zhu 123,9 2,84 MJ Zieske 136,831 6,56 LI Zilberman 79, V Zilberman 15,243 TO Zilcosky 95,78 12,442 E Zimmerman 9,187 4,257 DP Zobel 113,663 7,13 DM Zoerb 134,227 32,517 A Zolis 131,43 3,845 M Zou 146, M Zrinyi 95,122 16,63 MJ Zulak 79,58 3,876 C Zurak 167,261 5,3 BL Zurowski 143,945 13,93 M Zwygart 93,16 7,575 GI Zylstra 157,41 193

120 Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of /9/12 3:47:53PM Consolidated total of other employees with remuneration of $75, or less Total 19,585, ,22,54 5,424,68 34,68,235 Receiver General for Canada (employer portion of EI and CPP) 21,272,167

121 Report ID: FI BC Ltd B.C. Ltd BC Ltd BC Ltd 7542 BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd B.C. Ltd BC Ltd BC Ltd BC Ltd BC Ltd BC Ltd Alberta Ltd Ontario Inc Alberta Ltd Canada Inc Kingsway Portfolio Inc B.C. Ltd. 3D Technics Systems 3DInternet 3M Canada Company 4 Evergreen Resources LP 4 Season Maintenance Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,65 3,997 35, ,97 58,8 35,91 134,264 27,24 126, 281, ,145 33,579 52,634 61, 45,275 49,16 169,531 55, ,493 67, ,32 73, , ,394 28,588 44,499 88,92 59,16 56,23 25,377 47,25 83,1 3,164,191 25, BC Ltd 4DGIS Ltd BC Limited BC Ltd Alberta Ltd BC Ltd B.C. Ltd BC Ltd BC Ltd Canada Inc 815 West Hastings Ltd 84 Granville Partnership 885 Professional Management Limited A Edward Stedman Consulting Inc A. Neil Kimber Consulting A.R. Thomson Group A.T. Maintenance Plus Contracting A-1 Machine & Welding 1986 Ltd A-1 Rentals AAA First Aid Personnel Aaron Marchant ABB INC. ABB Technology Ltd Abbott Shoring & Foundations Ltd ABC Communications Ltd Abco Plastics Ltd. Able Roofing Contractors Ltd AC Paso Enterprises Inc Accenture Business Services of BC Accenture Inc. Access Point Information Canada Ltd Access Property Services Ltd Acclaim Ability Management Inc. Acclaro Management Corporation 1 of 4 214/9/12 3:52:3PM 29,5 25, ,1 26,946 58,341 17,86 146,914 36,789 34, ,392 14,66 29,97 51,85 278,52 81,134 55,525 3,211, ,475 32,31 56, ,396 56,212,917 1,251, ,82 148,613 3,89 36,792 27,263 65,783,98 4,532, , ,41 37,978 1,567,331

122 Report ID: FI37 Accounts Recovery Corp. Accurate Gauge Ltd Accurate Power Group Ltd Acklands-Grainger Inc. Acme Visible Filing Systems Ltd Acopian Technical Company Action Environmental Services Inc. Acumen Engineered Solutions Acuren Group Inc. AD Lib Creations Ltd Addy Power Ltd. Adelser Inc Adept Vegetation Management Inc. Advanced Bending Technologies Inc Advanced Eco-Solutions Inc Advanced Electrical Services Ltd Advanced Energy Systems 1 LP Advanced Excavating and Utilities Advanced Grounding Concepts Advanced Mobile First Aid & Safety Advanced Powerlines Ltd. Advanco Electric Ltd Advantage Consulting Inc Advantage Crane Rental Ltd. AECOM Canada Ltd Aedon Consulting Inc Aequilibrium Software Inc Aerial Contractors Ltd. Aerodraw Drafting Services Aerotek ULC Aevitas Inc AFX Lighting AG Munro Contracting AGD Services Ltd. Agrium Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,35 64,23 57,994 7,412,3 432,548 25,474 33,62 37,37 611,325 74, ,841 9,47 2,639,133 25,24 41,22 126,964 1,664,71 198,343 79,438 26,327 2,17, ,427 92, ,18 223,163 1,28,835 39,559 3,29,838 98,93 2,453, ,6 73, ,973 83,297 1,849,369 Agropur Division Natrel Air Canada Air Liquide Canada Inc. Airflow Energy Ltd. Airometrix Mfg Inc Airspan Helicopters Ltd AJH Consulting Akisqnuk First Nation AKP Central Janitorial Services Al Bolger Consulting Services Inc. Alan J. King Alan M. Walsh Alberni-Clayoquot Regional Dist Alberta Electric System Operator Alcatel-Lucent Canada Inc. Alex Fraser Alimak Hek Inc All Safe Traffic Control Inc All The Trimmings Lawn Care Alliance Grain Terminal Ltd. Alliance Medical Monitoring Alliance Traffic Group Inc Allied Blower & Sheet Metal Ltd Allison Phillips Allnorth Consultants Limited Allteck Line Contractors Inc. All-Timate Creations Allwest Reporting Ltd. Almita-Deramore Joint Venture Alpha Technologies Ltd. Alpine Country Rentals Ltd Alpine Pole Maintenance Alstom Grid Canada Inc Alstom Power & Transport Canada Inc Altec Industries Ltd. 2 of 4 214/9/12 3:52:3PM 258,981 74,681 25,621 86,93 37,256 61,57 81,32 84,622 4, ,937 57,584 46,166 45,782 1,332,245 2,957,879 31,197 1,321, ,61 36,897 32,78 83,97 494,812 87,3 46, ,45 37,387,893 36, ,289 23,259, , ,831 1,46,399 7,828,475 13,369, ,88

123 Report ID: FI37 Altus Industries Inc Alumbra Consulting Inc Alwarid and Associates Amazon.com Ambassador RV Services AMEC Americas Limited AMEC Environment & Infrastructure American Governor Company American Superconductor Corp Amica Mature Lifestyles Inc Ampco Manufacturers Inc Anchor QEA LLC Anderson Insight Andrew Sheret Ltd. Andritz Hydro Canada Inc Angie Watson Anixter Canada Inc. Annex Consulting Group Inc Antares Project Services Ltd Aon Hewitt Inc Aon Reed Stenhouse Inc. Apex Communications Inc. Apollo Forest Products Ltd APP Engineering Inc. Applied Industrial Technologies Ltd Aqua Chem Enterprises Ltd. Aqua-Bility Projects Ltd. Aquaterra Corporation Ltd. Arbor-Art Tree Service Ltd ArborCare Tree Service Ltd Arborwest Consulting Ltd. Archer CRM Partnership Archie's Trucking Ltd. ArchiText Consulting Arctic Arrow Powerline Group Ltd Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 9,3 215,644 3, 35,812 28,458 58,83,248 3,711 12,83 6,43 65, ,32 64,844 77,437 58,6 56,577,533 41,8 4,469,518 4,54, , ,784 22,138 22,29 66,84 15,989 68,484 4, ,31 77,248 36,675 1,272,81 191,931 51,618 76,574 13,811 9,285,416 Arctic Power Systems B.C. Ltd. Ardew Wood Products Ltd ARI Financial Services Inc. Arizona State University Armature Electric Ltd Armstrong Crane & Rigging Inc. Armtec Armtec Limited Partnership Arrow Installations Ltd. Arrow Lakes Power Corporation Artcraft Display Graphics Inc. ASA Energy Consulting Ltd Ascent Helicopters Ltd ASEC Inc Ashley-Pryce Interior Ashlu Creek Investment LP Askew's Food Services Ltd ASL Environmental Sciences Aspac Holdings Ltd Aspect Software Inc Asplundh Canada ULC Associated Brands LP Associated Engineering(B.C.)Ltd ASTC Science World Society Astral Media Radio G.P. Astrographic Industries Ltd. AT&T Global Services Canada Co AT&T Meter Services ATCO Electric ATCO Structures & Logistics Ltd Atlantic Industries Ltd Atlantic Power Preferred Equity Ltd Atlas Copco Canada Inc Atlas Copco Compressors Canada Atlas Tree Services Ltd. 3 of 4 214/9/12 3:52:3PM 5,27,74 36,331 22,322,913 5,418 32,74 417,632 61,97 4,17,74 113,561 4,77, , ,342 2,839,281 52,58 37,64 15,188,47 113,78 28,85 44,74 82,244 17,679,56 44,46 147,537 25,635 11,15 7,44 46,96 97, ,36 249,32 27,55 55,51,848 74,242 72,657 11,951

124 Report ID: FI37 Attridge Contracting Audio Visual Systems Integration Aurora Resource Consulting Aurora Tree Inc. Ausenco Engineering Canada Inc Automatisation Grimard Inc Autopro Automation Consultants Ltd. Ava Terra Services Inc. Avanade Canada Inc AW Fireguard Supplies (1991) Ltd Awesense Wireless Inc Ayre Investments Ltd. Azimuth Consulting Group Inc. Azmeth Forest Consultants Ltd. B & B Bearing & Elect. Motor Ltd B & B Compudraft Ltd. B & D Excavating & Landfill B & G Power Systems Ltd. B & K Electrical Systems B & T Line Equip. Testers Ltd. B DeBruyn And Associates Ltd B McStay Contracting Ltd B.A. Blacktop Ltd. B.A. Blackwell & Associates Ltd. B.C. Bearing Engineers Ltd B.C. Fasteners & Tools Ltd. B.C. High Voltage Industrial B.C. High Voltage Services Ltd B.C. Hydro & Power Authority B.C. Pavilion Corporation B.T. All Powerline Const. Ltd. BA Dawson Blacktop Ltd Backus Racing Bad Ventures Ltd Bailey Helicopters Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,936 4,23 74,49 75,594 86,688 45, ,99 41,819 1,22,63 3,842 65,782 91, , ,244 3, ,783 1,219,687 83,683 2,67 317,519 3,47 79,178 28,221 61,372 49,813 66,87 176,72 182,287 64,737, , ,253 19, , ,652 33,892 Baker & Osland Appraisals Ltd. Bandstra Transp. Systems Ltd. Bank of Montreal BAP Acoustics Ltd Barnston Island Herb Corporation Baron USA Inc Barr Creek Limited Partnership Barry's Bulldozing Ltd. Basalite Concrete Products Baseline Archaeological Basler Electric Company BAT Construction Ltd Batch Power Measurements Ltd. Battelle Memorial Institute Bayline Construction Ltd BBA Inc BC Anderson TL Services Inc BC Association of Optometrists BC Caulking Systems BC Concrete & Basement Repairs BC Conservation Foundation BC Food Processors Association BC Housing Management Commission BC Hydro Power Pioneers BC Institute of Technology BC Non-Profit Housing Association BC One Call Limited BC Plant Health Care Inc. BC Public Interest Advocacy BC Sustainable Energy Association BC Transit BCH Energy Consulting Inc BCIMC Realty Corporation BCT Fencing Ltd. Bear Creek Contracting Ltd 4 of 4 214/9/12 3:52:3PM 26,25 14, ,447 39,333 28, ,913 1,17, ,62 138,56 41,267 33,56 292,91 682,342 82,489 74,151 2,994,49 61,258 27, ,746 82, ,895 72, ,613 44,8 941,815 94, 321,986 61,772 52,143 4,166 37, ,316 69,138 49,147 47,936

125 Report ID: FI37 Bear Hydro Limited Partnership Bear Mountain Wind Limited Partnership Bear Scare Ltd. Bear's Tool Testing & Inspections Beaver Electrical Machinery Ltd Beckwith Electric Co. Inc. Bedrock Redi-Mix Ltd. Beedie Construction Ltd. Befus Excavating Ltd. Bekins Moving And Storage Beldon Sales Ltd. Bell Canada Bell Conferencing Inc. Bell First Aid Services Inc Bell Mobility Inc Bella Coola Backhoe Ltd Bella Coola Crane & Delivery Bella Coola Redi-Mix Ltd. BellTech Systems Ltd. Benini Consulting Ltd Bernard & Partners Berwick Investments Ltd Best Buy Canada Ltd. Best Power Solutions Inc. Bestobell AquaTronix Beverly Gale Klein Bfi Canada Inc. BGC Engineering Inc BHD Instrumentation (BC) Ltd BHeX Contracting Ltd. Big Sky Consulting Ltd Bighorn Consulting Ltd Bighorn Helicopters Inc. BigSteelBox Corporation Bill Wheeler Consulting Ltd Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 8,478,732 12,747,546 27,31 13,36 134,77 73,787 26,266 39,75 93, ,821 67, ,276 7,442 6,525 29,244 46,4 27,898 26, ,259 75, ,888 39, ,91 55,297 3,67 118,5 8,69 63,14 133,738 31, , ,52 34,17 3,327 83,711 Birchdale Ecological Ltd. Bit Stew Systems Inc BizTechMasters Inc BJM Ale Black & Mcdonald Ltd. Black & Veatch Canada Company Black Press Group Ltd Black River Contracting Ltd. Blackcomb Helicopters LP Blackwater Construction Co Ltd Blair Muldoon B-Line Consultants Ltd. Bloomberg Finance L.P. BLRCA Contract Management Services Blue Sapphire Contracting Ltd. Blue Spruce Resources Inc. Blue Universe Communications Ltd BMA Engineering Ltd BMS Integrated Services Inc. BNJ Marine Ltd Board of Education Burnaby Board of Education of School Bogdonov Pao Associates Ltd. Bohumir Suchy Bonaparte Indian Band Boondock Development Ltd. Boralex Ocean Falls LP Borden Ladner Gervais LLP Borradaille Consulting & Inspection Borrow Enterprises Ltd. Bosch Rexroth Canada Corp. Boston Bar Ltd. Partnership Bourcet Holdings Ltd. Bouygues-Bird Joint Venture Bowen Island Municipality 5 of 4 214/9/12 3:52:3PM 29, 677, ,532 51,983 1,277,17 225, ,628 54,881 2,161, , ,85 123,282 61,273 12,534 44,937 6, , ,586 6,267, ,19 128, ,249 1,37,998 37,5 3,41 24,26 2,683,56 3,625,77 3,33 49,25 129,162 3,517,19 26,15 1,192,149 77,993

126 Report ID: FI37 Brace Industries Inc Bracewell & Giuliani LLP Bradley Fire Protection & Backflow BrandAlliance (BC) Brandt Tractor Ltd. Brent Collins Bresco Industries Ltd. Brews Supply Bri-Ann Enterprises BRIDGE Energy Group Inc Bridge River Valley Mechanical Bridge Strategy Group Bridgeview Marine Ltd. Brilliant Expansion Power Brisco Wood Preservers Ltd Britco LP British Columbia Common Ground British Columbia Ferry Services Inc British Columbia Rapid Transit Broad Spectrum Consulting Ltd Broadway Rentals Brock White Canada Company Brookfield Global Relocation Brooklynn Contracting Ltd. Brookmere Investments Inc Brown & Oakes Archaeology Brown Bros Motors Ltd Brown Miller Power LP Bruce Miller Bryan Bell Bryan Thomas Cooper Bryant Electric Ltd. Bry-Mac Mechanical Ltd. BTY Consultancy Group Inc Budget Rent A Car Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,27 36,121 35, ,236 15,476 5, ,44 321, , , ,56 9,366 27,841 28,899,729 24,325, ,566 26,25 11,945 32,5 72,117 69,49 119,84 342, , ,629 92,377 79,153 6,274,26 3,158 63,58 56,48 58,314 14,524 42,86 35,322 Building Owners & Managers Burckhardt Compression (Canada) Inc Burndy Canada Inc Business Council Of B.C. Busy Bee Cleaning Butler Brothers Supplies Ltd. Butler Workplace Solutions Buyers Packaging Group Ltd. C & D Technologies Inc. C&E Group Inc. C. Boehringer & Associates C. Norman Trenching Ltd. C.G. Brooks Contracting C.J. Ledgers C.S. Cheung Consulting Ltd. Cabletricity Connections Ltd. CAD Masters Inc Cadillac Fairview Corporation Ltd. CALEB.com Consulting Services Caliper Mach. & Hydraulics Ltd. Callewaert Construction Cam Tran Co Ltd Cambridge-Lee Industries LLC Cameron Management Services Inc. Camosun College Campbell River Common Shopping Centre Campbell River Salmon Foundation Campbell Scientific (Canada) Can West Cutting & Coring Ltd. Canada Metal (Pacific) Ltd Canada NDE Technical Services Canada Post Corp. Canada Wide Media Limited Canadian Alliance Terminals Canadian Autoparts Toyota Inc. 6 of 4 214/9/12 3:52:3PM 11,638 39,793 63,117 49,146 64,5 48,165 65,284 51,175 1,54,757 67,35 134,717 19,261 1,44 27, ,837 83,687 59,323 22,872 58,345 31, ,198 35,77, ,32 263,396 48, , ,437 81,584 87,817 37, ,559 9,632,94 422,184 6,398 39,358

127 Report ID: FI37 Canadian Cancer Society Canadian Dewatering LP Canadian Electricity Association Canadian Forest Products Ltd. Canadian Freightways Ltd. Canadian Helicopters Ltd. Canadian Hydro Developers Inc. Canadian Linen & Uniform Service Canadian Manufacturers & Exporters Canadian Mountain Holidays Inc. Canadian National Railway Co. Canadian Pacific Railway Company Canadian Softwood Inspection Canadian Standards Association Canadian Tire Assoc. Store Canadian Tire Corporation Limited Canadian Tire Real Estate Limited CanaSteel Rebar Services Corp CANbuild Smart Solutions Canco Cranes & Equipment Ltd. Can-Dive Construction Ltd. Canfor Pulp Limited Canlan Ice Sports Corporation Canline Power Inc Canoe Creek Hydro Limited Canreal Management Corp Canruss Paramedic Oil Services Ltd Cansel Survey Equipment Inc Cantega Technologies Inc Canwest Propane Partnership Canyon Industrial Electric Services Capco Construction Services Ltd Cape Scott Wind LP Capgemini Canada Inc. Capilano University BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,815 76,39 729, ,14 26,79 1,332,328 8,114,941 9,533 73, , , ,175 75,29 42,73 158,52 74,168 11,413 87,395 88,19 37, ,165 13,196,369 43,114 38,174 1,456,241 26,3 31,118 49,792 87,28 39,679 3,99 15,8 1,757,451 23,437,33 131,29 Capital Power LP Capital Regional District Capital Tree Service Inc Cariboo Pulp & Paper Company Cariboo Steel & Machine Ltd Cariboo Sterling Electric Ltd Cariboo Traffic Control Carillion Canada Inc Carleton Rescue Equipment Ltd Carney's Waste Systems Carson International Carson Schreiner Carswell Cascade Energy Services L.P. Cascadia Instrumentation Inc. Castlewood Holdings Ltd. Catalyst Paper Corporation Catherine G Nagle Cayoose Creek Indian Band CBS ELECTRIC INSULATION CBV Collection Services Ltd CD Nova Ltd. CE Holmes Consulting Inc CEATI International Inc Cedar Road Bioenergy Inc Celtic Reforestation Services Ltd Central 1 Credit Union Central Hardware Ltd Central Heat Distribution Ltd Central Hydro-Vac Ltd. Central Interior Piping Central Island Powerline Ltd. Central Park Developments Inc. Century Plastics Ltd. Ceragon Networks Inc 7 of 4 214/9/12 3:52:3PM 96,27, ,42 1,462,597 11,6,764 47,792 26,367 37, ,738 13,515 25,519 1,192,49 7,219 63,3 58, ,482 54,16 11,982,92 25,29 168,68 27,757 14,89 289,494 43,26 349,283 49,96 28,24 3,172 98, ,45 27,677 35,77 2,6,668 3,41, ,74 397,33

128 Report ID: FI37 CES Engineering Ltd. Cesco Electrical Supply Ltd. CG Industrial Specialties Ltd CGI Information Systems and Management Consulta CGL Contracting Ltd. Chamco Industries Ltd. Chandler Macleod Group Limited Chapman & Associates Charter Telecom Inc. Chartwell Consultants Ltd Chastity Davis Consulting Chatter Creek Holdings Ltd Chatterson Contracting Ltd. Chatwin Engineering Ltd Cheam Indian Band Chen Engineering Solutions Chernoff Thompson Architects North Cheuk Chan Chew Excavating Limited China Institute of Water Resources Chin-neeh Services Ltd Chinook Scaffold Systems Ltd. Chrysler Canada Inc. Chuck's Janitor Service Cicame Energie Inc. CIF Composites Inc. Cineplex Entertainment LP Cinimod Enterprises Ltd. Cintas Corporation Circa Metals Inc. City Furniture & Appliances Ltd City Of Abbotsford City of Armstrong City Of Burnaby City of Campbell River BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,265 55,611 28,349 2,923,6 43, ,131 38,843 74, ,9 3,5,14 51,663 19,74 28,98 48,27 56, ,146 54, ,425 1,38,145 32,528 6,11 12,561 51,899 26,19 119,13 223,313 41,773 9,76 145,835 88,962 5,963 3,125,29 85,945 9,99,66 2,676,686 City Of Castlegar City Of Chilliwack City of Colwood City Of Coquitlam City Of Courtenay City Of Dawson Creek City Of Fort St. John City Of Kamloops City Of Kimberley City of Langford City Of Langley City Of Merritt City Of Nanaimo City of Nelson City of New Westminster City Of North Vancouver City Of Parksville City of Pitt Meadows City Of Port Alberni City of Port Coquitlam City Of Port Moody City of Powell River City Of Prince George City Of Prince Rupert City Of Quesnel City Of Revelstoke City Of Richmond City of Salmon Arm City Of Surrey City Of Terrace City Of Vancouver City of Vernon City Of Victoria City Of Williams Lake City Transfer Inc. 8 of 4 214/9/12 3:52:3PM 66,798 1,567,31 158,527 2,81,141 54, ,42 551,378 1,884, , ,8 274, ,362 2,143,165 3,16,7 373,316 3,916, , ,559 81,95 652,168 2,548,171 58,582 2,124, , ,436 3,431,683 3,989, ,357 14,967,83 68,97 2,974,185 1,294,675 2,49, ,68 45,79

129 Report ID: FI37 CitySpaces Consulting Ltd CJ Design Ltd CJ Holdings CJ Logging Clean Harbors Canada Inc. Clean Sweep Services Ltd Clean Team Janitorial Inc Cleartech Industries Inc. Clermont Crane and Rigging Clevest Solutions Inc Cloverdale Cold Storage Clowhom Power LP CMH Underground Utilities Ltd Coast Crane Ltd. Coast Cutting & Coring Ltd. Coast Environmental Ltd Coast Mountain Bus Co. Ltd. Coast Powerline 25 Ltd Coast Range Concrete Ltd. Coast SeismicSafe Inc Coast Wholesale Appliances Ltd. Coastal Medic Ltd Coastal Mountain Excavations Ltd Coastal Seatrucking Ltd. Code Three Emergency Vehicles Inc. Cogent Industrial Technologies Ltd. COH Inc. Coldstream Helicopters ltd Colebrook 152 Holdings Inc College Of New Caledonia Colliers Macaulay Nicolls Inc. Collins Safety Services Ltd Columbia Hydro Constructors Ltd Columbia Power Corporation Columbia Shuswap Regional Dist. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,7 56,794 4,83 62,1 69,72 54,22 96,239 27,643 38,36 123,33 59,15 7,68,626 62,272 49,2 48,234 42, , ,89 1,4,223 41,195 44,956 54, ,291 43,267 39,268 94,672 7,93, ,22 59,315 68,444 39,375 27,791 2,531,732 3,65,185 1,311,423 Columbia Valve & Fitting Ltd Command Industries Inc Commander Warehouse Equip. Ltd. Commercial Energy Consumers Association of BC Commercial Solutions Inc. Commercial Truck Equipment Corp Community Energy Association Comox Pacific Express Ltd. Comox Valley Project Watershed Society Comox Valley Regional District Compass Group Canada Ltd. Compass Resource Management Compugen Inc. Compuwork Pacific Inc. Concept Controls Inc Concert Properties Concorde Specialty Gases Inc. Conglom Inc. Conifex Inc Conifex Power Limited Partnership Connectsoft Corporation Inc Conquer Contracting Ltd Consortium for Energy Efficiency Consumer-Response Marketing Ltd Consummate Building Services Ltd Consus Management Ltd ContainerWest Sales Ltd Conuma Cable Systems Ltd Cook Industries Ltd Cool Air Rentals Ltd. Cooper Beauchesne and Associates Cooper Power Systems Copcan Contracting Ltd. Coppermoon Communications Inc Coquitlam Steel Products Ltd 9 of 4 214/9/12 3:52:3PM 254,876 61, ,365 43,578 26, , , , ,638 55,6 182,555 65,829 3,535,429 47,536 37,851 2,346,84 82, ,164 56,722 3,478,125 45,27 117,213 94,182 4,28, ,239 38,25 27,852 28,564 25,688 15,184 1,26,54 4,592,415 1,159,184 58,76 296,416

130 Report ID: FI37 Coral Canada Wide Coral Engineering Ltd. Coral Environments Ltd. Core6 Environmental Ltd Coriolis Consulting Corp. Corix Control Solutions LP Corix Utilities Inc Corix Water Products LP Cormier Strategy Advisors Inc Corp Of Dist Of Central Saanich Corp of the City of Cranbrook Corp Of The City Of Duncan Corp Of The City Of Fernie Corp Of The Dist Of Maple Ridge Corp Of The Town Of Esquimalt Corp Of The Village of Burns Lake Corp of the Village of Harrison Hot Springs Corp. Of The City Of Enderby Corp. Of The Dist. Of Oak Bay Corp. of the Village of Ashcroft Corp. of the Village of Cumberland Corp. Of The Village of Pemberton Corp. Of The Village of Valemount Corporate Classics Caterers Corporate Executive Board Costa Lessa Motel (1997) Ltd. Costco Wholesale Canada Ltd. Cougar Landscaping and Construction Courtenay & District Fish & Game Protective Assoc Courtenay Low Income Housing Society Couto Electric & Controls 212 Ltd Covanta Burnaby Renewable Energy Cowichan Superintendent Cowichan Tribes Cowichan Valley First Aid Services Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,686 83,626 92,621 49,652 62, ,44 5,115,118 6,71 243,45 55, ,514 57, ,699 1,69, ,469 9,92 27,25 3,168 22,94 3,875 33,43 149, ,559 75, ,118 28, ,113 29,565 56,1 46,997 31,366 8,127,254 58,2 55,815 14,827 Cowichan Valley Regional District Cox Metalworks Inc CPM Solutions Ltd. Craig McCook Crane Creek Enterprises Craneium Inc Creative Door Services Ltd. Creative Promotions Group Ltd. Credit Bureau of Vernon Ltd. CREIT Management Ltd Crescent Bay Construction Ltd. Critical Systems Labs Crown Corporation Employers' Association CSP Management Ltd CTP Distributors-Custom Truck Parts Cullen Diesel Power Ltd. Current Stream Solutions Inc. Curtis Personalized Health Custom Air Conditioning Ltd. Custom Dozing Ltd. Custom Gaskets Ltd. CWPC Property Consultants Ltd Cypress Forest Consultants Ltd Cytek Systems Int'l Ltd D & D Security Plus D & J Utility Land Consulting D & S Electric Ltd D Bobiy and Associates Inc D S Wilkinson Ltd D. Andres Quality Construction D. Loewen Enterprises Ltd. D.A. Aberdeen & Associates Ltd D.C. Johnstone Excavating Ltd D.E. Guyatt (199) Ltd D.J. Silviculture Ent. Ltd. 1 of 4 214/9/12 3:52:3PM 65,98 668,856 1,23,12 39,63 4,955 1,245,43 3, ,143 21,87 37, ,73 89,89 43, 191,543 5,71, , , ,45 34,33 197,11 41, ,53 49,519 46,669 37,597 3,648 13,563 9,45 57,583 51,18 339, ,86 51,87 45,8 514,477

131 Report ID: FI37 Dacon Equipment Ltd Dale G Parker Dam Helicopters Inc. Damwatch Services Limited Dan Solbrekken Fabricating Daniels Electronics Ltd. Darwin Properties (6 Fell) Ltd DAS Mechnical Ltd DataRaker Solutions Incorporated Dave Lewis Dave's Plumbing Ltd Davey Tree Expert Co. of Canada David Bachand David Robinson David Tobin, P. Eng David Wilson Davis Environmental Ltd Dawson Construction Ltd. DBE Project Management Consulting DC Welding & Fabrication Ltd. DDB Canada Dean K. Cardno Decker Lake Forest Products Ltd Dediluke Land Surveying Inc Deloitte & Touche Deloitte Inc. Deloitte LLP Delphine's Traffic Control Delphinium Holdings Inc. Delsom Estates Ltd. Delta Infrared Services Demand Side Energy Consult. Inc Denis Francoeur Backhoeing Ltd. Denise Duchene Consulting Inc. Dennis Moore Engineering Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,376 37,5 297, ,28 91,19 25,59 25,913 39,32 152,845 85,9 31,834 6,49,11 46,88 89,51 195,26 3,169 79, , , ,989 7,141, ,455 26,723 28, , ,458 21, 173, ,254 51,717 43,735 36, , ,795 73,247 Dentons Canada LLP Department of Fisheries & Oceans Deramore Construction Services Inc Derek Martin Consulting Inc. Design Group Staffing Inc. Design Savi Developmental Disabilities Assoc Deverell Contracting Ltd. DG Technologies Ltd. DHL Express (Canada) Ltd Diamond 'D' Contracting Ltd. Diamond Head Consulting Ltd. Dick's Lumber & Building Dig Right Enterprises Ltd. Digger Civil Contractors Ltd Diggers Impact Ltd. Dilo Co. Inc. Direct Electric Ltd. Direct Energy Business Services Direct Equipment West Ltd. Discovery Crane Rental Ltd. District Of 1 Mile House District of Barriere District Of Chetwynd District of Clearwater District Of Coldstream District Of Elkford District Of Fort St. James District Of Highlands District Of Hope District Of Houston District Of Hudson's Hope District Of Invermere District Of Kitimat District of Lake Country 11 of 4 214/9/12 3:52:3PM 856,953 52,5 2,265,894 26, ,256 72,576 98,966 17, ,548 42, ,834 32,72 6,64 841,458 35,573 89, ,521 29,477 15, ,25 5, ,141 52,3 369, ,95 141,84 178,867 85,273 16, , ,561 3,142,733 58,64 28,879 65,84

132 Report ID: FI37 District of Lantzville District Of Lillooet District of Logan Lake District Of Mackenzie District of Metchosin District Of Mission District Of New Hazelton District of North Cowichan District Of North Saanich District of North Vancouver District Of Port Edward District Of Port Hardy District of Saanich District of Sechelt District of Sicamous District Of Sooke District of Sparwood District Of Squamish District Of Stewart District Of Taylor District Of Tofino District Of Tumbler Ridge District of Ucluelet District Of Vanderhoof District of West Kelowna Diversified Environmental Serv. Dixon Networks Corporation DJ & J Enterprises Ltd. DL Overholt Management Services DL Safety Consulting Ltd DM Fourchalk Property Consultants DMD & Associates Ltd. DMD Power Systems Consultants Ltd DNA Data Networking and Assemblies Doble Engineering Co. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,93 391,33 1,744,641 99,235 2,74,919 5,294 8, ,497 11, ,17 182,955 2,248, ,942 78, ,18 421,556 1,327,235 61, ,552 47,286 35,228 39, ,95 512,557 46,732 31,338 42, , ,319 98,451 31,668 39, , ,531 DoCube Engineering, Inc. Docu-Map Canada Inc Dodd's Lumber Co., Ltd. Dodwell Realty Ltd Dogwood Transport Ltd. Dokie General Partnership Domcor Health Safety & Security Inc Dominion Excavating Ltd Domtar Inc. Domtar Pulp & Paper Products Inc. Don Carl Johnson Don Charlton Ltd. Don Cronan Don Pacaud Contracting Ltd Donald G. Hedges, M.D. Donald's Machine Works Ltd. Donna's Northern Connection Ltd Doran Taylor Power Partnership Dormel Containers Double L Landscaping Doumont Welding Ltd Dow Jones Reuters Business Downie Timber Ltd. Driving Unlimited Ducks Unlimited Canada Duke & Associates Public Duncan Electric Motor Ltd. Duncan Kent & Associates Ltd. Dunkley Lumber Ltd Dunne-za Ventures L.P. Dunsky Energy Consulting Dusty Veideman Photography Duz Cho Construction Limited DWB Consulting Services Ltd Dynamex Canada Limited 12 of 4 214/9/12 3:52:3PM 65,646 83,927 39,874 67,123 66,714 31,895, , ,5 31,686, , ,92 4,826 99,74 7,97 38,155 15, ,133 1,864,27 83,462 37,81 183,785 65, ,447 42,963 47,522 35,71 43,493 31,432 58,8 2,642,856 44,14 62,977 49,899 48,91 731,853

133 Report ID: FI37 Dynamic Avalanche Consulting Ltd Dynamic Rescue Systems Inc Dywidag Systems Intl Canada Ltd E & H Yang Consulting E & K Construction E Lees & Associates Consulting Ltd E Source Companies, LLC E.B. Horsman & Son E.H. Price Ltd. EA Energy Alternatives Ltd. EAGA Canada Services Inc. Eagle Machine Inc. Eagle West Truck & Crane Inc. Earth Vac Environmental Ltd. Easterbrook & Associates Inc EBC Drafting Services Ebco Industries Ltd. Ebco Metal Finishing L.P. Ebsco Canada Ltd. Eby & Sons Construction Ltd. Ecco Heating Products Ltd. Ecofish Research Ltd Eco-fitt Corporation Ecofor Consulting Ltd. Eco-Integration Ecometric Research Inc Econotech Services Limited Ecoscape Environmental Consultants ECS Electrical Cable Supply Ltd Ed Brown Edgewood Holdings Ltd. EDI Environmental Dynamics Inc. EDS Pumps & Water Treatment Ltd Eecol Electric Corp. EJ Canada ULC Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,228 25,832 67,84 32, ,86 2, ,811 77,111 27,3 215, ,374 65, , ,312 47, ,471 1,255,975 71,357 79,487 71,694 26, ,233 52,13 344,497 28, ,23 27,34 425,773 43,16 68, ,27 59, ,13 31,49, ,899 Elaine Hassell Elaine Mann Electrical Energy Training Group Electrical Solutions Electro Rent LLC Electro Sonic Inc. Eleven Stars Enterprises Inc. Ellice Recycle Ltd. Elneweihi Consulting Inc. Elstra Learning Strategists emarketer EMC Corporation Of Canada EMCO Corporation Emerald Green Mechanical Ltd Emerge Learning Corporation Emergency Response Management Emile Struyk Emilio M Esguerra Empac Engineering Ltd. Empire Hydro-Vac Inc Empirica Infrastructure Inc Empty Nest Trucking Ltd. Enbala Power Networks Inc Encana Corporation Energitix Management and Consulting Energy & Environmental Economics Energy Advantage Inc. Energy Council Of Canada Energy Profiles Limited Energy Resource Group Inc Energy X Systems Ltd. EnerNOC Inc Enersense Consulting Inc EnerSolve Management Inc. Enersys Analytics Inc. 13 of 4 214/9/12 3:52:3PM 111,23 42,677 1,335,494 31,164 37,65 25,649 71,776 34,992 14,699 6,82 34,744 7,838, ,482 51,14 311,293 87,362 81,813 13,162 4,372 67,86 941,828 38,555 81, ,442 29,415 99,17 46,323 28,95 183, , ,23 243,65 144,66 36,486 25,252

134 Report ID: FI37 Enervac Corporation Engen Services Ltd Engine Digital Inc Engineered Air Enmagen Inc. EnPower Green Energy Generation LP Entel Communications Inc Enterprise Rent-A-Car Ltd. ENTREC Cranes & Heavy Haul Envirocon Environmental Environics Analytics Group Ltd Environmental Management Services EPRI Equifax Canada Co Equinox Software Design Corp. Erbridge, Inc Eric Parkinson Ernst & Young LLP Erron Consulting Ltd. Esketemc First Nation Essa Technologies Ltd EurOptimum Display Inc Evans Consoles Corporation Everard Ability Management Evergreen Building Maintenance Inc Evergreen Industrial Supplies Exclusive Mechanical Systems Ltd. Executive Results Consulting EXFO Inc Exova Canada Inc exp Services Inc Exponent, Inc Exton and Dodge Land Surveying Inc Extreme Safety & Services Ltd F & M Installations Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , , ,442 7,843 54,793 3,59,49 41,739 13, ,834 5, 67,371 27, , ,384 23,662 69,512 61, ,33 221,79 8, ,935 44,246 3, ,574 25,698 33,91 127,418 77,12 51,128 42,474 88,678 26,82 78, ,288 41,356,972 Falcon Equipment Ltd. Far-Ko Contracting Ltd Farr Inc Farris, Vaughan, Wills & Murphy Farrish Marketing Services Fasken Martineau DuMoulin LLP FAST First Aid & Survival Fasteel Industries Ltd. Fastenal Canada Fasterre Service-Conseils Inc FCV Technologies Ltd Feit Electric Ference Weicker & Co. FGL Sports Ltd Filterco Water Treatment Ltd Filtervac International Inc. Fine Choice Foods Ltd Finlay River Outfitters Ltd. Finnair Ltd. Finning International Inc. Firefin Enterprises First Aid & Survival Tech. Ltd. FIS Fishers Hardware (1976) Ltd Fitzsimmons Creek Hydro Limited Flaggirls Traffic Control Inc. Flameguard Safety Services Ltd. Flatiron Dragados Joint Venture Flatiron-Graham Flow Consulting Group Inc Focus Corporation Foothills Pipe Lines Ltd. FORME Ergonomics & Workplace Forrester Switzerland Gmbh FORT ST JOHN POMEROY HOTEL 14 of 4 214/9/12 3:52:3PM 83,833 21,262 62,326 96,813 47,696 5,37, ,83 57,998 69, ,898 86,72 15, ,727 32,599 25,26 382,466 66,581 48,835 1,324,86 6,881, ,493 43,342 17,351 4,96 2,188,27 57,224 81,64 28,469, ,879,44 59, ,823 1,299,25 11,497 58, 47,517

135 Report ID: FI37 FortisBC Energy Inc FortisBC-Natural Gas Forty Functions Enterprises Ltd Foundex Explorations Ltd. Four Star Waterworks Ltd. FP Innovations FPR Enterprises Ltd Francisco Garcia Fraser City Motors Ltd Fraser Health Authority Fraser Richmond Soil & Fibre Ltd Fraser River Pile & Dredge (GP) Inc Fraser Valley Regional District Fraser Valley Watersheds Coalition Fraserway Prekast Ltd Fred Thompson Contractors (1991) Freshwater Fisheries Society of BC Freybe Gourmet Foods Ltd Froats Consulting Inc Frolek Cattle Co Ltd Frontier Geosciences Inc Frontier Power Products Ltd. FRP Transmission Innovations Inc FTG Constructors Fueled by Junk Ventures Inc. Fuji Electric Corp. of America Fujikura America Inc. Fujitsu Consulting (Canada) Inc. Funktional Electric & Utility Furry Creek Power Ltd. Future Shop G & K Services Canada Inc. G Harris Diesel Services Ltd G S Gislason & Associates Ltd G&E Engineering Systems Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,228 26,649,6 29,925 5,516,73 29,134 14, ,28 36,329 64, , , , ,11 49, ,99 8,513,96 1,36,519 96,8 13,341 97, , ,185 86,25 151,136 46,614 94,84 732,829 16,611,989 21,627 2,165,744 67,796 58,755 85, , ,978 G&W Canada Inc G.W. Murphy and Associates G3 Consulting Ltd GA Singleton Environmental Gable Construction Ltd Gage-Babcock & Associates Ltd Gail-Force Cleaning Services Gamma Utility Services Inc Ganges Marina GAR Consulting Garnett Wilson Realty Advisors Ltd Garth's Electric Co. Ltd. Gartner Canada, Co. Gary S. Hsu Gary Young Agencies Ltd Gasfield Energy Services Ltd Gateway Casinos & Entertainment Gateway Consulting Services Ltd GCI Group Canada GE Energy Management Services Inc. GE Multilin Inc GE Packaged Power Inc. Gem Quality Homes Gemco Construction Ltd. Gene McGregor Enterprises Ltd General Cable General Credit Services Inc. General Electric Canada General Switchgear and Controls Ltd Generation Maintenance Genesis Integration Inc Genics Inc. Geo Scientific Ltd. GeoDigital International Inc Geo-Foundations Contractors Inc. 15 of 4 214/9/12 3:52:3PM 14, ,48 37,878 28, ,728 86,92 7,53 84,911 36,131 4,487 76, , ,378 13,656 52,425 51, , ,835 33, ,86 6,722 1,562,294 55,338 42,798 96, , ,37 1,732,979 1,211,88 195,259 25,612 8,881 29, ,218 1,67,736

136 Report ID: FI37 Georges R Darbre Georgia Tech Research Corporation GeoStabilization International Inc Geotech Drilling Services Ltd. Gerda's Janitorial Gibraltar Mines Ltd Gilbert Gilkes & Gordon Ltd Gilbert Parts Depot Gilnockie Inspection Ltd. Ginny Kenmuir Gisborne Industrial Construction Gitanyow Hereditary Chiefs Gitxsan Northwest Transmission Line Joint Venture Glacier Media Group Glencore Canada Corporation Glenn Power Contractors (1994) Ltd Glentel Inc. Global Knowledge Network Global Rental Canada, Ulc Globe Advisors Ltd GM Ballard & Associates Ltd. GMG Engineering Services Ltd GNS Contracting Gold Coast Coffee Co Gold Hook Crane Service Gold Key Pontiac Buick 1984 Ltd Golden Boy Foods Ltd Golden Ears Bridge Tolls Golden Fire Jumpers Ltd Golder Associates Ltd Good Insights Strategy Inc Goodbye Graffiti Inc. Goodmans LLP Gord Mahan Gord Noel Log & Tree Service Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,87 14,144 24,75 118,47 29,96 65,248 51,133 38, ,519 46,335 4,354,315 65,227 8,95, , ,249 1,729,27 3, ,88 1,817,889 89,436 41,298 67,947 83,848 58,813 32,296 81,842 25,781 27,1 37,17 27,119, ,877 51, ,95 74,972 16,161 Gordon Bjorkman Gordon Crane & Hoist Inc. Gordon Latham Limited Gorman Bros Lumber Ltd Goto Sargent Projects Inc Gottler Bros. Trucking & Excavating Ltd. Governor Control Sales & Services Gowling Lafleur Henderson LLP Graf Excavating Co. Ltd. Graham Construction & Engineering Grand & Toy Ltd. Grant Conlon Trucking Ltd. Grant Thornton LLP Graybar Canada Limited Great Bear Forest Management Inc. Great Canadian Casinos Inc. Great Little Box Company Ltd. Great Western Containers Inc. Greater Vancouver Regional District Greater Vancouver Sewerage Greater Vancouver Water District Green Motors Practices Group Greenbank Environmental Inc Greenwave Landscapes Gregg Distributors LP Greyback Construction Ltd Greystone Design Management Ltd Grifone Consulting Group Ground-It.Com Consulting Ltd. Groundswell Group Inc Guardian Angels Traffic Control Ltd Guardian First Aid Service Ltd Guillevin International Co. Gwil Industries Inc. GWL Realty Advisors Inc 16 of 4 214/9/12 3:52:3PM 37, ,617 93,22 23, ,589 51,51 26,28 149,55 53,76 9,36, , 49, ,779 32,48 1,484,891 51,31 25, ,61 246, ,833 28,742 15, ,786 31, ,369 3,714,343 68,3 72,923 65,418 3,521,58 9,12 37,357 1,3,626 83,578 58,791

137 Report ID: FI37 H & H Welding Fabrication & Rental H R Electromech Co Ltd H Y Louie Co Ltd H2X Contracting Ltd. Habanero Consulting Group Ha'eis Clare Hill Hagedorn Machinery Development & Engineering In Halo Sawmill Partnership Ltd Hanscomb Ltd Hansen Forest Management Ltd. Hapam Bv Harbor West Steel Contractors Ltd Harbour Machining, Welding, & Fabricating Ltd. Harris Oceanside Chevrolet Harris Steel ULC Harrison Hydro Limited Partnership Harvey George Hatch Ltd. Hatley Little Blue House Inc Hauer Creek Power Inc. Hawker Siddeley Switchgear Limited Hay Group Limited Hayes Management Services Ltd Hazmasters Inc HCSS HD Supply Power Solutions HD Tree Service Ltd. HD3 Networks Inc HDR Corporation Health and Home Care Society of BC Hedberg and Associates Consulting Heenan Blaikie Management Ltd Heenan Tree Service Ltd. Heiltsuk Tribal Council Helifor Canada Corp. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,258 26,275 6,24 571,462 49,854 39, 146,851 28,31 44,8 279,32 86,175 42,477 7,439 97,959 18,761 44,565,375 38,633 16,4,82 35, , ,486 4,922 26,83 124,255 29,33 6,377, ,99 275,441 75,68 35,85 118,77 45,426 79,368 37,726 25,725 Hemlock Printers Ltd., Hemmera Envirochem Inc. Hendry Quik Henkels & McCoy PEI Inc Henville Consulting Inc Heritage Office Furnishings Ltd Hewlett Packard (Canada) Ltd. HHS Drilling & Blasting Ltd Hi-Cube Storage Products HIGH COUNTRY STAINLESS High Line Utilities Inc. High Ridge Consulting High Tide Tours & Water Taxi Ltd. Highland Cream Resort Highland Foundry Ltd Highland Powerlines Ltd., Highland Valley Copper Highlight Pacific Construction Ltd. Hilti (Canada) Corporation Hilton Vancouver Airport Hi-Rigger Tree Service Ltd. HK Powerline Consulting Inc HMC Services Inc. HMI Construction Inc. Hodgson Freightways Limited Hodgson King & Marble Ltd. Hoerburger Land Surveyors Holtec International Inc Home Depot Canada Inc. Home Hardware Building Centre Home Hardware Stores Ltd. Hometown Motors LP Honeywell Limited Hopewell Development Corporation Horizon Developments Ltd. 17 of 4 214/9/12 3:52:3PM 1,14,547 1,477,933 3, ,277 82,893 2,113, ,351 77,987 37,684 27, ,249 18,126 1,512 13,16 37, ,429 41,68 127, ,64 38,15 198,133 36,12 1,92,56 37,114,187 26,722 18,272,785 39,768 21, 1,54,27 86,413 8,43 441, 617,969 12,11 2,89,764

138 Report ID: FI37 Horizon Pacific Consulting Services Horizon Recruitment Inc Horton Trading Ltd. Hoskin Scientific Ltd. Hotel Georgia Development Ltd Houle Electric Limited Houston Ecological Houston Pellet Limited Partnership Houweling Nurseries Ltd Howard Marten Fluid Technologies Howe Sound Pulp & Paper Corporation Howie's Marine Service Ltd. HPI LLC HR Wallingford Ltd. HRC Construction (212) Inc HSBC Bank Canada HTH Heatech Inc. Hub Electric Ltd. Hub Fire Engines & Equip Ltd Hubbell Power Systems Inc. Hudson's Bay Company Hughson Environment Inc. Humam Mustafa Hunter Overhead Doors Ltd Hupacasath First Nation Hutton Communications hvgrid-tech Inc HW Construction Documentation Ltd Hwoiken Consulting Services Hydracore Drills Ltd Hyland Excavating Ltd. Hyland Precast Inc. Hyper Toys (27) Ltd Hyseco Fluid Systems Ltd. Hyundai Canada Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,748 1,61,851 55,39 172,468 91,695 2,315,322 12,642 98, ,734 69,412 38,458,237 33, ,354 32,631 1,849,695 14,55 162,68 29,15 33,495 1,155, ,78 216,532 68,292 25, ,98 8, ,812 28,814 65,718 68,39 377, ,595 29,455 57,883 1,674,265 Hyundai Heavy Industries (Canada) HZ Projects Inc I.C. Ramsay & Associates IARS Systems Engineers Inc IBEX Construction Ltd IBM Canada Ltd. Iceman Refrigeration & Recovery ICI Canada Inc. ICOM BC Productions Inc Idea Incentives Inc. Ideal Canopy Tent & Structure Ltd IDL Projects Inc. IHS Global Canada Limited IKEA Properties Ltd Illumiti Inc Image Group Inc. Image-Pro Marketing Ltd. Impact Canopies Canada Inc Imperial Oil Limited Imperial Parking Canada Corporation IMW Consulting Services Indian Isle Const. (1982) Ltd. Indji Systems Inc Industrial Forestry Service Ltd Industrial Trades Group Ltd. Infosat Communications LP Ingenika Trading Iniven Inlailawatash Forestry Limited Inland Kenworth Parker Pacific Inlet Express Services Ltd Innovative Interfaces Canada Inc. Innovative Research Group Inc. In-Phase Power Consulting InPower BC General Partnership 18 of 4 214/9/12 3:52:3PM 1,3,343 46,762 48,7 269,77 332,155 5,357, ,312 29,7 35,763 35,196 73,49 668,432 96, , , ,397 17,773 95,627 12,54, , ,45 325,687 92,578 87,29 427, ,818 76,163 57,81 1,19,149 29, ,29 26,457 25,94 23,241 17,926,546

139 Report ID: FI37 Inprotect Systems Inc In-Shuck Resource Management (IRM) In-SHUCK-ch Development Corp Insights Learning & Development Insights West Marketing Research InStream Fisheries Research Inc. Insurance Corporation Of B.C. Integral Group Integrated Cadastral Information Integrated Distribution Systems Integration Solution Services Inc. Intellibind Technologies, LLC Intelliresponse Systems Inc Intellisense Solutions Corp Interface Forestry Ltd Interior Health Authority Interior Warehousing Ltd. Inter-Kraft Contracting Ltd. International Flood Control Corp International Training Services Ltd Interoute Construction Ltd Interwrap Inc Inuktun Services Ltd Invensys Systems Canada Inc. Inventronics Limited Iota Construction Ltd. Ipex Electrical Inc IRC Building Sciences Group BC Inc Iridia Medical Inc Iris Power LP Iron Mountain Canada Corp. Ise Consulting Group Island Camping (24) Ltd. Island Traffic Services Ltd. Island Tug & Barge Ltd Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,986 25, ,639 6,18 28,98 492,619 2,59,663 27, ,91 896,81 5,356,271 15, ,75 81, ,751 41,72 117,142 42, ,44 52,47 424,42 11,729 3,621 11,884 1,689 1,37,31 199,3 41,125 54,729 35, , ,396 81, ,386 2,527,293 Isloor Consultancy Services Inc ITG Industrial Trades Group Ltd Itm Instruments Inc. Itron Canada Inc. It's On Electric Company Inc Ivan Kan Ivanhoe Cambridge II Inc. Ivanhoe Cambridge Inc Ivanhoe Loader Service IVL Contracting Ltd. J & R Services J Fredrikson Contracting Ltd J R Drilling Ltd J. Mandryk Associates Inc. J. Weir J. Wilkins Consulting Ltd. J.L.'s Excavating Ltd. J.R. Edgett Excavating Ltd. Jace Holdings Ltd Jackson's Welding (1981) Ltd. Jaco Environmental Systems Limited Jaco Powerlines Ltd. Jacob Bros. Construction Ltd Jadds Maintenance Jake - Jay Holdings (26) Ltd Jamie Soderstrom Janet Weckstrom Janik Services Ltd Janox Fluid Power Ltd Janzen Enterprises Ltd Jasdeep Kaur Bains Jasmine Hall Jason Young Contracting Ltd Jawl Properties Ltd. Jay Environmental 19 of 4 214/9/12 3:52:3PM 94,73 333,826 73,249 7,82,97 297, ,999 1,383,413 2,832,182 49,811 66,477 94,619 79,344 59,36 18,317 78,359 2,16,562 5, , ,931 3, ,393 2,796,417 9,144,264 36,811 29,96 29,297 32,26 27, ,21 113,639 25,148 49,378 4,155 71,85 28,347

140 Report ID: FI37 JDS Consulting Ltd Jean Goettemoeller Jeff Ankenman/Sue Mcmurtrie Jeffrey Craig Strachan Jeffrey Richard Law Jennifer Vasarhely Consulting Jeremiah Louis Jessica L McDonald Inc Jesstec Industries Inc. Jewel Moving & Storage Co. Ltd. Jiangsu Huapeng Transformer Co. Ltd Jim Dent Construction Ltd. Jim Kozak Jiwa Solutions Ltd JL Vegetation Solutions Ltd JLB Ventures Ltd Jocks Blasting & Son Ltd. Joe Davison Joe Martin & Sons Ltd John Cowell Consulting Inc. John Hagen John Hunter Co. Ltd. Jonker Nissan Jordan Armstrong Welding Ltd. J-Power Systems Corporation JRN Compressor Services Inc JS Select First Aid Ltd. JTM Consulting Ltd. JTS Consulting Inc Juanita Poirier Julien Chaupitre Justason Market Intelligence Inc Justice Institute Of B.C. K R Loggin Consulting Services K. Miller Ent. Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 2,973 43,57 59,556 37, ,99 45,831 12,337 43, ,477 55,85 1,227,85 2,893, ,99 196,995 5, ,25 344,367 81, ,459 26,947 28,643 1,89,694 37,311 63,247 25,127 58,61 28,313 79,38 3,339,357 81,311 33,243 88, , ,643 4,554 K. Pearson Contracting Ltd. K.A.T.S. Mobile First Aid Kaehne Consulting Inc Kal Tire Kamloops Indian Band Kamloops Precision Mach. Ltd. Karlin Enterprises Karma Midnight Ventures Ltd. Kato and Associates Research Ltd Katzie Development Corporation Ltd Katzie First Nation Kebet Holdings Ltd. Kelland Foods Limited Kelly Parks Consulting Ken Byron Excavating Ken Johnson Trucking Ltd. Kendall Enterprises Corp Kensington Crowsnest Power LP Keray Camille Jr Kerr Wood Leidal Assoc. Ltd. Kery Ventures LP Kevin Conlin Environmental Kevin S Kearns Consulting Key Largo Electric Ltd Keystone Environmental Ltd Keystone Wildlife Research Kidnetic Education Inc Kiewit Flatiron General Partnership Kilowatts Design Company Inc King Kubota Services Ltd. Kingfisher Silviculture Ltd. Kingsway Instruments Inc KinVillage Association Kirk & Co. Consulting Ltd. Kirk Integrated Marketing 2 of 4 214/9/12 3:52:3PM 224, ,61 6,726 19,296 42,553 71,181 4,957 1,2,95 11,576 1,851,628 7, , , ,47 163, ,6 135,172 1,42, , ,519 32, , ,519 1,413,657 16,312 1,723,886 1,293, ,48 42,897 36,55 69,567 27,747 32, ,69 347,727

141 Report ID: FI37 Kisik Aerial Survey Inc Kisters North America, Inc. Kitselas Forestry Limited Kitsumkalum Development Limited Klohn Crippen Berger Ltd. K-Mac Welding KMR Industries, Llc Kms Tools & Equipment Ltd. Knappett Industries (26) Ltd. Knight Piesold Ltd Knightsbridge Human Capital Knowledgetech Consulting Inc Kode Contracting Ltd Koers & Associates Engineering Ltd. Koios Systems Inc Kojima EHV Cable Engineering Inc Koncar Instrument Transformers Inc. Kone Inc KONECRANES CANADA INC. Kootenai Resource Advantage Ltd Kootenay Industrial Supply Ltd. Kootenay Landscape Kootenay Pumping Syst Ltd Kootenay Wildlife Services Ltd. KPB Industries KPMG LLP Krahn Engineering Ltd K-Rod Steel Ltd. Kruger Products LP Ktunaxa Nation Council Society Kumu Agency Inc Kwadacha Natural Resources Agency Ltd Kwantlen Polytechnic University Kwela Leadership & Talent Kwoiek Creek Resources BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,376 74,769 3,836,436 8,271,725 36,378 7,347 45,67 142, , ,494 1,338,7 27, ,783 62, , ,168 55,491 1,225,3 28,21 39,392 35,878 87, ,33 43, ,834 37,79 32, , , ,6 126,723 55,745 79,211 4,271 L & L Contracting L & S Electric Inc. L.B. Paving Ltd. La Salle Consulting Group Inc La Terra Development Lafarge Canada Inc. Lake Babine Nation Lakeland Mills Ltd Land Solutions Consultants Ltd Landepro Solution Landmark Forest Management Ltd. Lanetec Traffic Control Langara College Langley Concrete Ltd Partnership Lantic Inc Lapp Insulators LLC Laprairie Crane Ltd. LaPrairie-Cascade Inc. Larry Nichol Line Inspections Latitude Agency Lava Forestry Ltd Law Society Of British Columbia Lawson Lundell LLP Lawson Products Inc. (Ontario) Lax Wii Yip / Brinkman Joint Layfield Group Ltd Leacy Consulting Services Limited Leader Silviculture Ltd. Leafline Advisors Inc LearningWorks Leaverite Drilling & Blasting Ltd Leavitt Machinery Inc. Lectrodryer LLC Legacy Pacific Land Corporation Lehigh Hanson Materials Limited 21 of 4 214/9/12 3:52:3PM 33, ,953 88,334 1,138,618 55,111 1,645,85 244,4 95,877 31,156 31,675 25, ,899 78,75 32,38 132,847 26,212 55, ,968 96,489 38,89 367,323 62,316 3,343,776 26,842 4,528,16 14, ,871 11,92 155,575 53,261 38, ,839 32,384 45,152 2,181,8

142 Report ID: FI37 Leko Precast Ltd. LemonTree Statistical Consulting Len Bartfai Lenz Welding Leon Environmental LLC Les Hall Filter Service (213) Ltd Lessons Learned Substation Solutions Levelton Consultants Ltd Levitt Safety Ltd Lewkowich Engineering Associates Lex Pacifica Law Corporation Lexa Caterers Ltd LexisNexis Canada Inc. Lgl Limited LH Boffy Inc Lheidli T'enneh First Nation Lhi Tutl'it Services Inc Liane Walker Libra Tree Service Ltd. Li-Car Management Group Liduina Moniz LifeSpeak Inc Lighthouse Safety Services Ltd Lillooet Builders World Ltd Lillooet Disposal & Recycling Ltd Lillooet Tribal Council Lil'wat Forestry Ventures LP L'Image Home Products Limestone Learning Solutions LLP Limnotek Research & Dev. Inc. Lincoln Electric Cooperative Linde Canada Limited Lindsay Kenney LLP Lineman 1 Manufacturing LLC Lineman's Testing Laboratories of Canada Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,332 48,54 327,944 43,149 4,935 59,528 85, , ,544 32,23 75,913 1,539,618 42,28 757, ,811 36,619 1,255,959 4,393 12,97 6, 87,38 3,281 6,71 57,14 39,886 76,91 354,64 25, , ,443 29, ,389 19,6 3, ,72 LineStar Utility Supply Inc. LineTech Transmission Services Inc Linkedin Ireland Limited Link's Contracting & Aggregate Little Tree Reforestation Inc Liverton Hotels International Living Resources Environmental LNB Construction Inc Loblaws Inc Lofty Perch Inc Logan Hodson London Drugs Ltd. Long Lake Hydro Inc Long View Systems Corporation Longo Development Corporation Loomis Express Lordco Parts Ltd. Lorne Walter Dufour Louisiana Pacific Canada Ltd LTS Infrastructure Services LP Lucerne Foods Ltd Luktor Contracting Inc. Lumberjack Tree Services Lumen City Lighting Company Ltd. Lups Contractors Ltd. LVM Inc Lynn Aldridge Lynx Creek Industrial & Hydrovac Lytton First Nation M & H Machinery Ltd. M & R Electrical (B.C) Ltd. M H King Excavating Ltd M&I Materials Ltd. M. Schott Contracting Ltd. M.N.D. Consulting Inc. 22 of 4 214/9/12 3:52:3PM 3,457, ,44 76,267 34,569 14,993 69, , ,286 1,125,37 28,298 96, 162,4 4,842,717 1,157, , ,48 7,228 25,786 1,429,816 1,647,961 54,477 1,313,432 41, ,51 78, ,451 39,85 52,115 8,259 81,399 51,521 18,943 28,934 58,431 14,951

143 Report ID: FI37 MacDonald Power Services Ltd. Maclean Power Systems Magnum Fabricators Ltd Main Assembling Ltd. Mainland Sand & Gravel Ltd. Mainstream Aquatics Ltd Mainstream Biological Consulting Maitland & Associates Manson Environmental & Water Manteo Resort Hotel Ltd Manulife Financial Maple Jam Ltd Maple Ridge DM Marco Marrello Marion Creek Hydroelectric Project Mark's Work Wearhouse Ltd. Marmot Recovery Foundation Marnie Tubbs Marpole Consulting Ltd Marpole Transport Ltd Marsh Canada Ltd Martech Electrical Systems Ltd. Marwin Industries Inc. Masonite International Corporation Massachusetts Microwave Corp Masse Environmental Consultants Ltd Matco Services Inc. Matcon Demolition Ltd Matharu Motors Ltd Matrix Staffing Group Inc Matthews Equipment Ltd. Maxim Power Corp. Maxxam Analytics Inc. Mazzi Consulting Services McAfee Canada Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,37 31,88 13, ,723 7, , ,315 3,648 62,666 46,119 19,772, ,155 39,375 64,286 84, ,192 72,6 12,218 11,549 34,286 8,565,26 3,18, ,859 37,9 5,762 39,28 459,56 49,874 12,118 4,19, ,886 3,284,23 35,54 125,363 92,937 McCarthy Tetrault LLP McColl Forestry Ltd. Mccoy Lake Excavating Ltd. Mcdonald & Ross Constr. Ltd. McDonald Ranch & Lumber Ltd McElhanney Associates Land McElhanney Consulting Services Ltd. McGard LLC McGregor & Thompson Hardware Ltd McKenzie Tree Service Ltd. McLaren Software Inc McMahon Cogeneration Plant McMillen LLC McNair Creek Hydro Limited McNeal Property Management McRae's Environmental Srvc Ltd. MCW Consultants Ltd MD Waddell Holdings Ltd MDT Technical Services Inc. Mediaco Mediagenic inc Medical Services Plan Of B.C. Mediforce Paramedical Inc Mediquest Technologies Inc. Medisys Corporate Health LP Megan Harris Consulting MegaSys Computer Technologies Megger Ltd. Mellor Excavating Merrill Fearon Mersen Canada DN Ltd Metagnosis Consulting Ltd. Metal Supermarkets Metro Motors Ltd. Metro Power Construction Inc 23 of 4 214/9/12 3:52:3PM 33,797 73,469 27,67 27,46 31, ,527 1,991,946 52,945 14, , ,861 54,6, ,963 1,422,25 67,45 323,177 2,196, , ,168 44,57 84,75 12,658,794 34, ,71 48,98 36, , ,156 41,282 19,496 75, ,25 27,157 3,216,861 4,74,454

144 Report ID: FI37 Metro Testing Laboratories Metro Vancouver Metsa Resource Management Inc. Meziadin Junction Holdings Ltd Mgs Engineering Consultants Inc MHPM Project Managers Inc. Mica Creek Community Club Michael K. Lee Michael Yeomans IClean Michaels Of Canada Ltd Michel Valois Vision Marketing Ltd Michigan Scientific Corporation Michigan State University Microdotdna Technology Microserve Microsim Project Sciences Ltd Microsoft Canada Inc. Microsoft Licensing GP Mid Kam Installations Ltd. Midgard Consulting Inc Mid-Island Aggregate Ltd Midsun Group Inc. Midway Power Line Services Ltd Mike Valiquette Milham Industries Ltd Millennia Research Limited Miller Instruments Ltd. MindCore Technologies Minister Of Finance Miranda Bryden Mise Marke-It Solutions Enterprises Misewich Consulting Mission Contractors Ltd Mistral Power Inc Mitacs Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,76 17, ,143 3,468, ,747 1,948,319 48,73 11,92 82,92 93,56 26,25 29,733 41,679 7,8 25, , ,5 2,1,83 47, ,686 15,438 48,336 2,316,365 79,393 13, ,199 91,677 2,588, ,278,293 5,217 64,656 59, ,46 3,116,714 45, Mitchell Installations Ltd Mitsubishi Canada Ltd. Mitsubishi Electric Power Products MJ Power Consulting Inc. MLT Contracting Ltd MMK Consulting Inc. MMM Group Ltd Moby Concrete Ltd Modis Canada Inc Moffatt & Nichol Mole Hole Hand Digging Moloney Electric Inc. Molson Canada 25 Monaghan Engineering and Monashee Mfg. Corp. Ltd. Monashee Surveying & Geomatics Morgan Industrial Supply Ltd. Morneau Shepell Ltd Morrison Hershfield Ltd. Motionrig Systems Ltd. Mott Electric GP Mount Currie Indian Band Mount Sicker Lumber Company Ltd Mountain Top Construction Ltd. Mountain Water Research Mountainside Gardens MPT Hydro LP MRA Consulting Services Inc Mud Bay Drilling Co. Ltd. Multivista Construction Mumby's Tree Service Ltd. Murray Jamieson Murray Latta Progressive Machine Mustang Helicopters Inc Mustel Group 24 of 4 214/9/12 3:52:3PM 2,389,945 3,861,584 9,738,391 1,52,676 6, 28, 33, ,54 726, ,525 48,521 26, ,185 78,53 133, ,967 46, ,42 356,862 8,16 2,659,337 4,772 91, ,679 19,447 18,31 8,75,99 52,962 28,82 29,11 41, , ,38 38,67 7,581

145 Report ID: FI37 MVA Power Inc. MWH Canada Inc. Myron's Door and Gate Systems Inc N C Rentals Inc N&S Power Digging Ltd. Nahanni Construction Ltd. Nalco Canada Co Nanaimo Forest Products Ltd Napa Auto Parts Napp Enterprises Ltd. Nass Area Enterprises Limited National Concrete Accessories National Instruments Corporation National Process Equipment Inc. National Public Relations Nature Conservancy of Canada Navair Inc. Navigo Consulting & Coaching Inc. Navus Environmental Consulting NCURA Consulting Inc Nechako Green Energy Ltd Neid Enterprises Ltd. Nels Ostero Ltd Nemetz (S/A) & Associates Ltd Neopost Canada Ltd. Ness Environmental Sciences Netgenetix.com Media Inc Netlink Computer Inc. Neucel Specialty Cellulose Ltd. New Climate Strategies, Inc. New Gold Inc New Line Products Ltd. Newalta Corporation Newark Nexans Canada Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,46 5,797,774 91, ,698 98,831 1,377,72 71,96 7,965,332 28,74 26,933 34,8,617 9,662 72,313 48, , ,523 49, ,34 47, ,154 3,27,75 31,794 67,941 61, ,5 143,54 66,395 37,474 71,277 52,98 177,373 48,59 37,396 13,47 18,787,627 Nexeter Technologies Ltd. Nextgen Technologies Ltd NGK Insulators Ltd NGK Insulators Of Canada Ltd. Nicholson Construction Company Nickling Environmental Ltd. Nickoli Cartage Ltd. Nicolaas J VanderKwaak Niiu Digital Inc Nik-Nik Drafting Services NL Building Maintenance Nlaka'pamux Nation Tribal Council Nolan Darcy Charles Nomadic Machine Norbert R. Morgenstern Consulting Norgaard Ready-Mix Ltd. Norjay Janitorial Inc Norm Pighin Trucking Norris Paget North American Pipe & Steel Ltd North Arm Transportation Ltd. North Construction Ltd North East Native Advancing Society North Fraser Salmon Assistance North Quarter Holdings Ltd Northcott Consulting Services Ltd. Northeast Energy Efficiency Northern Civil Energy Inc Northern Geo Testing & Engineering Northern Health Authority Northern Industrial Sales Ltd. Northern Lights College Northern Metalic Sales Ltd. Northern Rockies Regional Municipality Northern Trailer Ltd. 25 of 4 214/9/12 3:52:3PM 147,21 7,167, ,844 1,659,74 77, ,98 85, , ,18 248,51 29, ,161 62,873 4,735 31,853 52,135 43,11 29,87 54,941 17, ,217 42, 57, 84,425 3,695,541 37,697 89,946 4,95,23 28, ,38 117, ,782 65,239 67,314 78,325

146 Report ID: FI37 Northland Properties Corporation Northside Petroleum Products Northwest Community College Northwest Hydraulic Consultants Northwest Power Pool Northwest Wire Rope Ltd. Northwestel Inc. Nor-Val Rentals Ltd Nova Pole International Inc. Novak Bros. Contracting Ltd Novakowski Hldgs Ltd DBA Home Hardware NovaTrans Engineering Inc Novinium Inc. NPL Consulting N'Quatqua NRG Research Group N-Spro Inc NuGrid Power Corporation Nupqu Development Corporation Nutreco Canada Inc O.E.M. Battery Systems Ltd. Oakridge Centre Vancouver Holdings Oakwood Consulting Inc O'Brien Brothers Enterprise Ocean Floor Geophysics Inc OHR Whistler Management Ltd Okanagan Audio Lab Ltd. Okanagan Indian Band Okanagan Material Testing Okanagan Nation Alliance Okanagan Test Rite Liveline Tool Okanagan Well & Pump Inc O'Kane Consultants Inc Old Victoria Properties Ltd Olympus NDT Canada Inc. BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,294 35,877 96, ,56 138,534 32,3 133,1 121,995 24,97 77,23 33,693 72,25 125,64 156, ,165 39,77 1,764,276 47,25 126,22 124,735 18,57 43,4 34,486 1,86, ,38 33,33 35,757 44,638 83,1 1,352,556 92,648 26,271 63, ,834 25,913 Omar Kirkeeng Excavating Omega Environmental Inc. Omicron Architecture Engineering Omicron Canada Inc Omicron Construction Ltd OMSI ITF 41 West Georgia Street On Demand Production Ona Consulting Inc Online Learning Enterprises Inc Onni Contracting Ltd. Onsite Engineering Ltd Open Access Technology Open Road Auto Group Limited OpenRoad Communications Ltd Optimum Energy Products Ltd. Optis Consulting Network Inc Optrust Retail Inc Oracle Canada ULC Origo Corporation Orion Environmental Services Orkin Canada OroGroup Consulting Inc Orso Loss Control Consulting Inc Orton Consulting Engineers O'Shihan Management Inc OSIsoft, Inc. Ouest Business Solutions Inc Overlander Mfg LP Overwaitea Food Group Limited Owen's Drilling Ltd Oxford Properties Group Inc. P & R Technologies Inc P. Machibroda Engineering Ltd. P2 Energy Solutions Alberta ULC Pacific Alloy Tech Ltd. 26 of 4 214/9/12 3:52:3PM 228,532 26,54 485,392 4,38,325 35,882,51 86,843 53,41 42,287 36,75 26,288 22, ,818 64,82 161,87 83, ,77 3,39 1,64,66 42,57 144, , ,788 55,283 34, ,87 217,21 5,886,745 28, ,554 71,925 93,246 74,94 51,936 75,23 47,2

147 Report ID: FI37 Pacific Apex Structures Inc Pacific BioEnergy Corporation Pacific Bit of Canada Inc Pacific Blasting & Demolition Ltd. Pacific Blue Cross Pacific Bolt Manufacturing Ltd Pacific Carbon Trust Inc Pacific Centre Leaseholds Ltd. Pacific Climate Impacts Consortium Pacific Coast Agency Ltd Pacific Coast Articulated Truck Pacific Collaborative Inc Pacific Electrical Installations Pacific Fasteners Ltd. Pacific Industrial & Marine Ltd Pacific Industrial Movers LP Pacific Northern Gas Ltd. Pacific Powertech Inc Pacific Sign Group Inc Pacific U-Power Inc Pacific Western Helicopters Ltd Pacific-Surrey Construction Ltd Paladin Security Group Ltd Palladian Developments Inc. Pallas Athene Consulting Inc Palmer Environmental Consulting Parkhouse & Barnett Consulting Parkland Fuel Corporation Parks West Enterprise Parsnip River Forestry Inc. Parsons Brinckerhoff Ltd. Partnerships British Columbia Inc. Partridge Powerhouse Consulting Pathfinder Endeavours Ltd. Patrice Gower Consulting Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,15 37,993 29,515 39,837 8,326,598 12, ,664 18, ,25 59,633 26, ,163 37, , ,44 2,257, , ,488 41, ,978 58,63 158,131 8,12, ,226 22,2 92,738 55,873 2,514,958 49,333 75, ,95 1,194,125 74,89 1,38, ,438 Patrick CG Ong Inc Patti Jer Patton & Cooke Co Paul Bekenn Ltd. Pauline Tu Pay Les Welding Ltd PBF Pita Bread Factory Ltd PCL Constructors Westcoast Inc Peace Communications Cable Peace Moving & Storage Ltd. Peace Navigation Ltd. Peace River Regional District Peace Valley Line Locating Ltd Peace View Enterprises Ltd. Peak Performance Motorsports (212) Peregrine Aerial Surveys Inc Performance by Design Peter Jungwirth Peter Kiewit Infrastructure Co Petro-Canada Petro-Canada Lubricants Inc PFISTERER Kontaktsysteme GmbH Philtek Electronics Ltd., Phoenix Enterprises Ltd. PICA Canada Corp Pictometry Canada Corp Pidherny Contracting Ltd. Piedade Fernandes Pierre Bourget Pinchin West Ltd Pingston Creek Hydro Joint Venture Pioneer Fuel Delivery Ltd Piteau Assoc. Engineering Ltd. Pitney Bowes MapInfo Canada Pivotal Works Corp 27 of 4 214/9/12 3:52:3PM 135,995 44,75 764,95 27, ,233 59,839 44,8 7,744,959 35,975 48,681 39,918 1,252,773 36, ,765 46,557 27, ,46 29,31 12,157,849 34,14 1,565, , ,734 14,941 91,35 35,211 26,174 33,998 45, ,281 9,56,953 36,8 35,62 37,985 81,327

148 Report ID: FI37 PJ Engineering Services Corporation PK Metal Works Ltd Planet Ice Delta Planetworks Consulting Corporation Planned Transitions Consulting & Coaching Inc Pleinad Construction Plowe Power North Ltd Plowe Power Systems Ltd. Plumptre Engineering Inc PNR Railworks Inc Poisson Consulting Ltd Polar Medical Service Inc Polaris Corporate Services Inc. Polaris Realty (Canada) Ltd. Pole-Tec Services Ltd. Polovick Equipment Services Polybottle Group Ltd Poly-Chlor Plastics Ind. Ltd. Polycrete Restorations Ltd. Ponte Bros Contracting Ltd. Poor Richard's Distributing Port Hardy Bulldozing Ltd. Posi-Plus Technologies Inc Positive Purchasing Ltd Postmedia Network Inc Pottinger Gaherty Environmental Power Battery Sales Ltd. Power Engineers Inc Power Info LLC Power Tree Werx PowerComm Solutions, LLC PowerServ Enterprises Powertech Labs Inc. Poyry (Vancouver) Inc. Praxair Canada Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,737 25,3 836,177 46,722 4, ,26 5,182,9 12,223 66,948 25,614 83, ,459 46, ,5 161,384 51,63 228,425 43,733 2,92,97 26,794 34,519 48,3 61,24 68,63 78,27 144,266 35,948 58,722 81,641 55,536 51,389 9,675,295 55, ,644 Precise Cleaning Services Precision Communications Services Precision Crane Precision ERP Inc. Precision Pole Inspections Ltd Precision Service & Pumps Inc. Precision Tree Services Ltd Preferred Industrial Premier Farnell Canada Ltd. Pricewaterhousecoopers LLP Primary Engineering & Construction Prime Strategies Inc Prince Sheet Metal & Heating Ltd. Princess Auto Ltd. Prism Engineering Prize Holding Ltd Pro Hardware & Building Supplies Procom Consultants Group Ltd Procon Systems Inc. Proficio Management Corporation Proglass, Inc Progressive Fence Installations Prometek Inc Pros Concrete Pro-tech Industrial Movers Protorch Welding Proven Compliance Solutions Inc Province of BC Provincial Health Services Prowse Chowne LLP Prysmian Cables & Systems Canada Public Utilities Maintenance Inc Public Works Canada Pulse Energy Inc Purcell Services Ltd. 28 of 4 214/9/12 3:52:3PM 26,462 94,995 29,12 2,38,26 722,333 87,125 67,72 27,26 37,329 7,699,679 1,373,216 47,586 49,38 26, ,161 38, ,472 2,488,34 39,25 49,947 77, , ,479 54,191 44, ,654 99,38 374,556 89,457 58,319 1,812, ,887 35,167 1,43, ,824

149 Report ID: FI37 PureCount Inc Purenz Web Consulting Group Inc. Purity Casting Alloys Ltd QinetiQ North America Quadobe Consulting Inc Qualichem Industrial Prod. Ltd. Qualified Tree Services Ltd. Qualitrol Company LLC Quality Program Services Inc Quality Training Systems Inc Quanta Technology Canada ULC Quantum Murray Facilities LP Quantum Murray LP Quartech Systems Ltd QUEST Quintel Management Consulting Inc Quoin Consulting Ltd. Quote EndQuote Cross R & B Complete Services R & J Williams Consulting Inc. R C Rescue One Services Ltd R Clarke Environmental Services R Hopp Logging Ltd R. Bolton Ventures Ltd R. N. Trucking Ltd. R.A. Bernard Ltd R.A. Malatest & Associates Ltd. R.A.L. Bobcat Service R.F. Binnie & Associates Ltd. R.J. Schunter Contracting Ltd. R.T. Penney Property Services Radian Research Inc. Raging River Power & Mining Inc. Ramsay Machine Works Ltd Ranch Drive-In Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,624 4,412 44,329 1,355,327 94,56 38, , ,38 1,287,464 86, ,949 57,992 3,545,69 396,464 3, 284,468 75,95 66,37 215, ,224 62,664 85,98 46,551 35,386 56,297 83, ,382 53,762 4,415 37,487 1,191 25,48 2,255, ,97 32,582 Rancho Management Services BC Ltd Randstad Interim Inc Randy North Rapid Creek Research Inc Rapid Span Structures Ltd Rapid-Span Precast Ltd Raven Rescue Ltd Ravlic Holdings Inc and BC Ltd Rayco Steel Ltd Raydon Rentals Ltd. Raylec Power Ltd Raysa Enterprises Inc RBC Investor Services Trust RBC Life Insurance Company RCR Consulting RDH Building Engineering Ltd Reactive Welding Read Jones Christoffersen Ltd. Real Canadian Superstore Real Web Inc Rebel Contracting Ltd Receiver General For Canada Red Wing Shoe Store Red-D-Arc Limited Redde Pressure Test Ltd. Redfish Consulting Ltd. Redline Consulting Redtech Consulting Inc Reduct NV Redwood Global Inc Reg Dist Of Kootenay Boundary Reg Norman Trucking Ltd. Regal Tanks Ltd. Rege Consulting Corporation Reginald Durrell 29 of 4 214/9/12 3:52:3PM 32,4 14,674,397 56,294 28,794 91,28 78,848 39,35 128,548 34,468 66,57 19,75 969, ,171 79,57 49,53 316,87 5, ,159 36,99 148, ,744 3,169,783 97,716 3,552 34,792 88, , ,5 17, ,431 1,397,58 133, , , ,292

150 Report ID: FI37 Regional Dist. Of East Kootenay Regional District of Bulkley Regional District of Central Kootenay Regional District Of Fraser - Fort George Regional District of Nanaimo Regional District of Strathcona Reinhausen Canada Inc Reliable Equipment Rentals Ltd. Reliable Mobile Hearing Testing Ltd Reliance Holdings Ltd. Rempel Bros. Concrete Ltd. Renay Alexandria Pitts Rencan Nash Consulting Services Renegade Construction Inc. Rentco Equipment Ltd Resolution Reprographics Ltd. Resort Municipality Of Whistler Response Productions Inc. Restoration Counselling Services Retirement Concepts Seniors Services LTD Revay and Associates Ltd. Revelstoke Community Forest Revelstoke Design Services Ltd Revelstoke Equipment Rentals Ltd Revelstoke Excel Tire Centres Rexel Canada Electrical Inc. RHM International LLC Ric Electronics Ltd. Richards Mfg Company Sales Inc. Richardson Internation Ltd Richmond Plywood Corporation Ricoh Canada Inc. Ridpest Service Ltd. Rightcrowd Software Right-of-Way Operations Group Inc. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,49 76,81 957,158 67,4 15,581 14, ,515 64,698 42,43 123, 33,56 19,23 118,96 1,826,539 58,39 62,48 823,621 34,774 37,54 95,44 44,936 31,574 77,73 149,79 28,42 376,297 96, ,815 61,926 55,91 365,663 2,93,865 44,13 272,469 35,681 Rio Tinto Alcan Inc Rising Phoenix Fitness Ltd Riteway Tree Service Ltd Ritz Instrument Trans. Inc. RJD Lawn and Garden RKM Services Ltd RKMS Enterprises Incorporated RKTG Associates Ltd RND Properties Inc Roadpost Inc Robcat Services (1998) Ltd. Robert Half Canada Inc Robson Valley Power Corp. Rockford Energy Corporation Rocky Mountain Environmental Ltd Rocky Mountain Trench Roger Bruder Enterprises Rogers Foods Ltd. Rogers Wireless Inc. Rokstad Power Corporation Roktek Services Inc Ron Fink Environmental Services Rona Inc Ronald H. Kroeker Ronald Ungless Roper Greyell LLP Rowe Forest Management Ltd. Roy M Grout Royal Canadian Mounted Police Royal Group Inc Royal Roads University RS Line Contr Co Ltd RS Technologies Inc RST Instruments Ltd. R-Tech Technology Inc. 3 of 4 214/9/12 3:52:3PM 167,941, , , ,751 28,661 16, ,54 44,713 11, , ,14 135,228 1,244,397 2,2,188 69,774 54, 134,576 82, ,895 14,174, , ,82 633,244 26,37 59, ,845 5,645 29,295 35,464 1,914,33 121,112 6,65, ,39 933, ,193

151 Report ID: FI37 Rubicon Professional Services Ruckle Navigation Ltd. Russel Metals Inc. Rutherford Creek Power LP RW Irvine Consulting Inc. RWDI Air Inc. Ryan Creighton Ryerson Canada Inc. S & C Electric Canada Ltd. S & R Sawmills Ltd S Tan Consulting S.G. Peardon & Assoc. Inc. Saanich Municipality Sacre-Davey Engineering SAIC Energy Environment & Infrastructure LLC Saint Bernadine Mission Salish Sea Industrial Services Ltd Salish Tree Services Ltd Sandcan Services Sandor Rental Equipment (1981) Ltd. Sandy Giroux SAP Canada Inc. Sardis Explosives (2) Ltd SAS Institute (Canada) Inc. Scansa Construction Ltd. Schlumberger Canada Limited Schneider Electric Canada Inc Schnitzer Steel Canada Ltd Schnitzer Steel Pacific Inc School District - 36 (Surrey) School District - 37 (Delta) School District - 38 (Richmond) School District - 43 School District - 44 (N. Van) School District - 63 Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,39 35,97 9,533,288 13, ,297 45, ,456 8,949,135 52, ,952 52,758 34, , ,563 68, , ,914 56, ,489 25,174 1,956,124 56, ,598 45,549 27,476 2,244,712 5,797 75,74 219, ,212 29,88 435, ,11 126,682 School District - 68 School District - 79 School District 33 Chilliwack School District 35 (Langley) School District 57 (Prince George) School District 59 School District 71 Courtenay/ComoxValley School District No 19 (Revelstoke) Schweitzer Engineering Lab Inc. Scott McLean Contracting Scott Plastics Ltd. SDR Survey Ltd SDRoss Information Technology Seabird Island Indian Band Sears Canada Inc. Seaward Construction Ltd. Seaway Diving Ltd Secwepemc Camp & Catering Sekond AB Selkirk Mountain Helicopters Ltd Selkirk Safety Training Senga Consulting Inc Sequence Instruments Inc Serveron Corporation Service Quality Measurement Group SERVICES DE PRE-EMPLOI SES Consulting Inc. Seto Engineering Inc. Seton 99 Enterprises Seton Lake Indian Band Seton Portage Motel Sexton Consulting Seyem' Qwantlen Resources Ltd SGS Canada Inc SgurrEnergy Ltd (Canada) 31 of 4 214/9/12 3:52:3PM 165,23 164,87 119, ,329 86, , ,971 4,32 3,815,158 85,12 185, ,842 75,15 8,628 65,311 69,52 154,444 1,756,985 88,162 55,981 53,768 47,446 99, ,965 82,521 39,95 36, ,485 49,636 19,917 92,832 75, ,543 28,21 77,175

152 Report ID: FI37 Shamrock Mountain Building Shape Property Management Corp Shaw Cable Systems GP Shaw Direct Shealon Business Planning & Consulting Shelley's Shiners Cleaning Service Sherine Industries Ltd. Sherwood Property Investments (No 2) Ltd Sherwood Property Investments (No 3) Ltd Sheung-Mo Sin Shift Consulting Shin Nippon Machinery Co Ltd Shulman Enterprises Ltd Si Systems Ltd Siemens Building Tech. Ltd. Siemens Canada Ltd. Siemens Transformers Canada Inc Sierra Systems Group Inc. SignSource Architectural Signage Silva Bay Strategies Silverwood Consulting Inc Silvicon Services Inc. Similco Mines Ltd Simon Fraser University Simpcw Resources LLP SimplexGrinnell Simply Efficient IT Services Simsmart Technologies Inc Simson-Maxwell Sinclair Technologies Inc. Sinclar Group Forest Products Ltd Singleton Urquhart Singletree Contracting Sinohydro Jiajiang Hydraulic Sitsa Holdings Ltd. BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,136 85,38 4,342 32,98 25, ,982 21, , ,968 66,957 29,4 45,868 1,36,57 35,977 12,819, ,1 143,742 55, , , ,893 72, ,13 41,13 44,8 12,487 64, ,55 29,693 26, ,78 113, ,134 1,623 Skagit Environmental Endowment Skatin Nation SKC Engineering Ltd Skeena Power Systems Ltd. Skeena-Nass Center for Innovation Skeetchestn Indian Band Skillsoft Skookumchuck Pulp Inc Sky-Hi Scaffolding Ltd. Slacan Industries Inc. Slaney Safety Services Ltd Slegg Construction Materials Ltd. SLR Consulting (Canada) Ltd. SM Group International Inc Smak Media & Promotions Inc SmartGrid interconnect Advanced SmartSignal Smith Industries Ltd SM-Segoqua Snap-On-Tools Of Canada Ltd. SNC Lavalin Inc SNC Lavalin Operations Software Productivity Centre Inc. Solid Soil Solutions Ltd Solo Corps Creative Incorporated Soltex Ltd Sonepar Canada Inc. Soo River Hydro Sopheon Corporation Soucie Construction Ltd. South Sutton Creek Hydro Inc. Southeast Disposal Ltd Southern Railway Of B.C. Ltd. Southern States LLC Southfork Holdings Ltd 32 of 4 214/9/12 3:52:3PM 58,911 27,78 25,221 64,491 95,434 29,813 58,931 15,215, ,11 1,316, ,953 48,22 197,323 1,37, ,277 2,48 86,399 28,558 54,966 54,36 5,786,314 1,76,95 113, ,624 4,425 48,691 66,433 5,381,3 1, , ,48 29,19 5, , ,219

153 Report ID: FI37 Southview Sorting Ltd Southwest Research Institute Southwestern Flowtech & Env Ltd Sp Allumcheen Indian Band Space Time Insight Inc SpanMaster Structures Limited Spartan Controls Ltd Spatial Technologies Partnership Spatial Vision Group Inc. Spaz Logging SpecFab IPB Special T Cleaning (212) Ltd. Specialist Power Systems Specialist Referral Clinic Specialty Machine Works Ltd Spectra Power Sports Ltd. Spectrum Project Services Spectrum Resource Group Inc. Spectrum Safety Group Inc Speers Construction Inc Spider Staging Canada ULC Spire Construction Inc. Splatsin First Nation SPM Landscape Contractors Ltd. Spooner Electric Ltd SPOT LLC Spratt Emanuel Engineering Ltd Spruce City Sanitary Service Ltd Spruceland Mall Limited Partnership SPX Transformer Solutions Squamish Indian Band Squamish River Watershed Society Squamish-Lillooet Regional District SSA Quantity Surveyors Ltd St. Mary's Indian Band Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 6,573, ,455 79, ,777 78,75 72,257 1,377, ,16 138,422 39,224 58,44 38,599 38,968 43,31 216,52 31,84 39, ,362 66,718 51,869 49,741 53,17 91,1 627,388 29,22 51,649 59, ,38 28, ,929 47,983 61,897 1,86,673 18,817 29,816 Stahlcon Construction Ltd Stan Baker Trucking Ltd. STANDARD BUS CONTRACTING Stanley Canada Corporation Stantec Architecture Ltd Stantec Consulting Ltd Staples Business Depot Starline Architectural Windows Ltd St'at'imc Government Services Steel Pacific Recycling Stefan, Fraser & Associates Inc Stella-Jones Inc. Stelterr Factory Direct Ltd Stephanie Thurston Stephen Posiak Consulting Stephens Equipment Inc. Sterling Crane Sterling Lumber Company Ltd. Sterling Mgmt Services Ltd. Steve Emery Contracting Steven Kosa Stewart Rennie Consulting Still Creek Press Ltd. Stochastic Optimization Limited Stokes Economic Consulting Stoneridge Management Consultants Strata Plan LMS 2728 Strata Plan LMS 323 The Owners Strata Plan LMS 463 Strata Plan VR 1647 Strategic Energy Group Strategic Natural Resource Stratford Consulting Streamline Fencing Ltd. SuccessFactors Inc 33 of 4 214/9/12 3:52:3PM 77,511 34,2 42, , ,791 6,546,36 16,169 41,485 35,396 61,489 25,751 53,24 65,172 12,293 38,88 3, ,73 397,99 156, ,21 16,226 27, ,919 3,424 53,76 746,59 25,861 35,846 45,993 25, ,51 4,191 81, ,573 46,376

154 Report ID: FI37 Sumas Environmental Svc's. Inc. Sumas Remediation Services Inc Summit Blasting Ltd. Summit Catering Ltd Summit Environmental Consultants Summit Valve and Controls Inc. Sun Life Assurance Co. Of Canada Sun Peaks Mountain Resort Municipality Suncor Energy Products Partnership Sunfields Consulting Inc. SunGard AvantGard LLC Sunshine Coast Regional Dist. Super Save Disposal Inc. Superior Plus LP Supply Strategies Inc Supremex Inc. Sure Power Consulting, LLC Surespan Structures Ltd. Surround Techologies Inc. Surtek Industries Inc Susan Larsen Sustainable Strategies Sutherland Safety Services Sweeping Beauties Janitorial Synergy Applied Ecology Synex Energy Resources Ltd Sysco Victoria Inc Systemic Risk Management Inc Sytec Engineering Inc T & D High Voltage Consulting Ltd. T&A Rock Works Inc T. Montague Contracting Ltd T. Page Consulting Inc. T.L.K. Services Tactics Resource Management Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,726 2,695,315 17,674 37,646 26,27 33,622 4,132,366 35,613 6,355,471 22,65 99,18 97,397 56,433 3,649 19, ,99 1,18, ,61 233,443 3,192,633 25, , ,143 29,34 33,96 1,564,2 131, ,56 572, ,245 95, ,52 46,855 41, ,39 Tag Mechanical Inc Tall Timber Tree Services Ltd. Talon Helicopters Ltd Tanner Corporate Advisory Services Tara Holdings Inc. Targa Contracting Ltd Target Products Ltd Taschuk Excavating Ltd Tav Networks Inc Tayco Paving Company Taylor-Made Business Solutions TBEA Shenyang Transformer Group TDB Consultants Inc. TE Little Consulting Inc TE Little Engineering Technologies Dual-Ade Inc Teck Coal Limited Teck Metals Ltd Teck Resources Limited Teema Solutions Group Inc Teknion Limited Tekstaff IT Solutions Inc Teksystems Canada Inc. Telus Services Inc. Telvent Canada Ltd Tembec Temec Engineering Group Ltd. Tempest Telecom Solutions Tennent Electrical Consulting Tenold Transportation LP Terra Archaeology Limited Terra Dynamics Inc Terra Remote Sensing Inc. Terrane Metals Corp Terrasol Environment Inc 34 of 4 214/9/12 3:52:3PM 63,14 513, ,668 56, ,544 1,711,41 33,75 263, ,32 38,88 49,26 2,187,916 87,97 53,929 27, ,33 732,72 7,176,273 51, ,38 273,86 698,522 11,859,335 58,86,62 1,473,83 6,725,313 4,775 6,458 29,269 39,67 128, ,698 1,354,56 84,622 47,481

155 Report ID: FI37 Terrasond Ltd. Terry Andy Edward Dean Tervita Corporation TestForce Systems Inc. Tetra Tech EBA Inc Tetra Tech OGD Inc Tetra Tech WEI Inc Tewanee Consulting Group Inc The Beedie Group The Board of Education of School The Business Depot Ltd The Cadmus Group Inc The Community Against Preventable Injuries The Coporation of the City of Nelson The Corp Of The Dist of West Vancouver The Corp of the District of North Cowichan The Corp of The Village of Masset The Corp. Of The City Of White Rock The Corp. Of The District Of Kent The Corp. of the District of Peachland The Corp. of the Village of McBride The Corporation Of Delta The Dede Henley Group The Driving Force Inc. The Gerri Sinclair Group The Mathworks Inc. The Nature Trust Of B.C. The Okonite Company The Simon Fraser Society For Community Living The Standard Life Assurance Co The University Of Alberta The Waterpeople Expeditions Inc Thinkup Communications Thomas Communications Ltd Thomas Hart Contracting Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, , ,288 7,235,51 96, , ,857 1,226,342 72,23 33, ,3 46, ,85 9, 35, ,297 1,889,255 7,5 196, ,479 56,83 6,15 3,147,323 38,738 31,645 36,53 29,664 67, ,555 66, ,63 27,797 26,143 18, ,35 29,87 Thomas Hill Environmental Thomas Hume Thomas Mitchell Gillespie Thomas Siu Thompson Creek Mining Limited Thompson Rivers University Thomson Technology Inc. Thoreson Project Consulting Corp Thurber Engineering Ltd. ThyssenKrupp Elevator (Canada) Tigertel Communications Inc. Timberland Equipment Limited Timberoot Environmental Inc Timberspan Road Services Ltd Tipi Mountain Eco-Cultural Services Ltd T'it'q'et Administration TKnementem Energy Solutions LLP TKT Contracting Ltd. T-Lane Transportation & Logistics Tl'oh Forest Products Limited T-Mar Industries Ltd. TNS Canadian Facts Inc Toad River Lodge Ltd Toba Montrose General Partnership Tolko Industries Ltd. Toncar Contracting Tonko Realty Advisors (B.C.) Ltd. Tony Vanger Toolcomm Technology Inc. Top Hat Bus Charter & Shuttle Torbram Electric Supply Toronto Dominion Bank Torque Industrial Ltd. Tourism Vancouver Towers Watson ULC 35 of 4 214/9/12 3:52:3PM 63, , ,172 87, ,63 171, ,894 1,216, ,373 11,24 64,38 32, ,493 33,39 26,524 68,32 817,356 32,944 6,883,27 194,59 118, ,988 5,549 49,87,626 15,119, ,98 42,595 93,74 76,183 16,821 41, ,16 155,954 42,68 126,15

156 Report ID: FI37 Town of Comox Town Of Gibsons Town Of Golden Town Of Ladysmith Town of Lake Cowichan Town of Port McNeil Town Of Qualicum Beach Town of Sidney Town Of Smithers Town Of View Royal Township of Langley Township of Spallumcheen Toys R Us Canada Ltd TP Systems Ltd Tracy Kindrachuk Tracy Stanek Traditions Consulting Services Inc Trail Appliances Ltd Trans Power Constr (1999) Ltd Transcontinental Printing Inc TransData Inc Transduction Ltd Traxx Automation Ltd TRB Architecture and Interior Tree Canada Foundation Tree Wise Management Ltd. Treefrog Computer Consulting Ltd Treeko Contracting Ltd. Trek Aerial Surveys Tremain Media Inc Trench Ltd TREO, PORT MANN BRIDGE Trico Excavating Inc. Triovest Realty Advisors (BC) Inc Trish's Cleaning Service Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,865 1, ,8 152,198 5,44 42,34 245, ,6 197,69 239,854 2,465, ,633 47,93 124,5 39,17 51,816 79,622 43,653 2,56,693 74,349 49,581 54, ,48 197, , 87,436 87,486 48,867 31,78 11,649 11,697,826 54,94 197,211 66,442 46,51 Triton Auto & Industrial Ltd Triton Environmental Cons. Ltd. TRK Engineering Ltd Trojan Safety Services Ltd. Troy Life & Fire Safety Ltd Troy Purmal Contracting Truck West Ltd. True Course Solutions Ltd True North Coatings Inc True Value Service Truescape Ltd Trydor Industries (Canada) Ltd. Trylon TSF Inc Tsalalh Development Corporation Tsay Keh Dene Ts'kw'aylaxw First Nation Tsleil-Waututh Nation Turnham Consultants Inc TurnLeaf Consulting Inc. Twin Valley Contracting Ltd. TyAnda Creek Forestry Tyco Electronics Canada Ltd. Tyco International Ltd. Tyee Gardens Ltd. Tyler Bruce Tyler Schwartz TyPlan Planning and Management Ltd Tyson Creek Hydro Corp Tzeachten First Nation Uap/Napa Auto Parts UBC Properties Investments Ltd. UBC Properties Trust UBS Industries UCL Universal Commun. Ltd. Uline Canada Corporation 36 of 4 214/9/12 3:52:3PM 36, ,68 114,11 28,335 37,32 49,22 35,528 51,95 49,373 74,264 45,756 4,29, ,455 1,19, ,66 77,467 34,7 48, , , , , ,321 44, ,124 25,613 73,617 4,642,622 36,511 3,23 67,877 88,93 27, ,25 154,689

157 Report ID: FI37 UNALLOY-IWRC Underhill Geomatics Ltd. United Concrete & Gravel Ltd. United Rentals Of Canada Inc. Univar Canada Ltd. University of British Columbia University of Buffalo University Of Northern B.C. University of the Fraser Valley University Of Victoria Upland Excavating Ltd. Upnit Power Limited Partnership UPS Canada Ltd. Urban Innovation Lab Inc Urban Systems Ltd. URS Corporation Ursus Heritage Consulting Utilimarc, Inc Utilities /Aviation Specialists Utility Consulting International Utility Contract Services Corp. Utility Integration Solutions, Inc Vacuum Products Canada Inc Valard Burns & McDonnell Ltd Valard Construction Ltd. Valemount Hydro Limited Partnership Valisa Energy Incorporated Valley Associates Integrated Valley Helicopters Ltd. Valley Power Line Contracting Ltd Valley Traffic Systems Inc Valmont Industries Inc. Van Houtte Coffee Services Inc. Van Kam Freightways Ltd. Vancity Courier Service (26) Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 3,983 14,369 52,47 1,945, ,598 4,545,12 37, ,223 83, ,3 5,271,32 1,326,15 54,887 52,5 1,166,48 27,599 86,74 33,785 53,215 69,825 1,163, ,341 4, ,648,36 11,641,464 1,348,914 4,17,815 61,6 485,282 3,58,757 6,31,876 52,92 78, ,715 66,24 Vancouver Aquarium Vancouver Coastal Health Authority Vancouver Community College Vancouver Convention Centre Vancouver Fraser Port Authority Vancouver Int'L Airport Auth. Vancouver Island Health Authority Vancouver Island Powerline Ltd Vancouver Island University Vandercon Excavating Ltd Varsteel Ltd. Vast Resource Solutions Vector Aerospace Helicopter Venture Elevator Inc VEP Communications and Services Verint Americas Inc Vernon Machine & Welding Ltd Vero Management Inc Vesta Partners Canada Inc VIA Rail Canada Inc Via-Sat Data Systems Inc. Vickars Construction Inc. Victor Asmunt Victoria Mobile Radio Ltd Victoria Shipyards Company Ltd Vida Morkunas & Associates VIH Helicopters Ltd Vihar Construction Ltd Viking Air Ltd Viking Fire Protection Inc. Viking Marine Outdoors Ltd Village Of Anmore Village of Belcarra Village Of Cache Creek Village Of Chase 37 of 4 214/9/12 3:52:3PM 68,818 1,252,47 63,16 115, , , ,997 5,561,893 47, ,47 138,83 228,64 181, ,18 4,11 118,476 16, ,87 62,42 27,76 1,553,138 16,31 4, ,66 188,778 45,652 33,632 29,386 56,293 27,495 25, ,73 33,23 28,782 5,47

158 Report ID: FI37 Village of Clinton Village Of Fraser Lake Village of Gold River Village of Lions Bay Village Of Nakusp Village of Port Alice Village of Queen Charlotte Village Of Radium Hot Springs Village Of Tahsis Vinnie Antao Consulting Vision Critical Communications Inc VisionLink Consulting Vista Radio Ltd Vivid Solutions Inc Voith Hydro Inc W. Seyers Consulting Ltd W.K. Taylor Consulting Ltd. W3 Design Group Inc W6 Ranch Ltd. Waddell Electric Ltd. Wainbee Limited Wainwright Marine Services Ltd. Walco Industries Ltd. Walden Power Partnership Wal-Mart Canada Corp Walsh's Janitorial Service Walter Energy Inc Warco Inc Wardill Marine Ltd. Warren Jones (WJCL) Wartsila Canada Inc. Wasi Contracting Ltd Wasp Consulting Ltd Waste Management of Canada Corp Waterbridge Ferries Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,42 139,67 3,42 51,766 18,462 46,83 67,168 52,341 32, ,124 35,68 87,526 45, ,79 4,642,444 6,421 72,53 15,95 44,789 1,59, ,937 55,714 26,213 1,935,794 31,47 32,942 21,44 42, , , ,92 354, , ,83 57,589 Watson Advisors Inc Watthour Engineering Co Inc Waukesha Electric Systems Waypoint Building Group Inc WD McIntosh Surveys, A Focus Company Wee Willy's Woodyshop Weir Canada Inc. Weir-Jones Engineering Ltd Weisgerber Consulting Inc. Weiss Consulting Inc Wescan Systems Wesco Distribution Canada LP Wesco Industries Ltd. Wesgroup Income Properties Ltd West Coast Air Conditioning Ltd West Coast Helicopters West Coast Labour Systems Corp West Coast Reduction West Coast Timber Consultants Ltd West Coast Tree Service West Fraser Mills Ltd. West Kootenay Social Enterprise West Moberly First Nations Westcoast Energy Inc. Westcor Services Ltd. Western Concord Manufacturing Ltd Western Drum Recyclers Ltd Western Dynasonics Ltd. Western Electricity Coordinating Council Western Energy Institute Western Equipment Ltd. Western Forest Products Inc Western Grater Contracting Ltd. Western Health & Safety Western Industrial Enterprises Ltd. 38 of 4 214/9/12 3:52:3PM 26,25 112,58 39,26 75,911 32,189 72, ,16 149,58 14,78 41,712 85,196 1,351,92 32,24 35, , , ,32 97,698 44,31 425,587 13,16 75,449 83,933 11,78,278 2,533,616 53,425 62,558 36,313 2,596,923 5,355 94,43 1,674,64 114, ,296 25,944

159 Report ID: FI37 Western Pacific Enterprises GP Western Pacific Marine Ltd. Western Profile Instrumentation Western Safety Products Ltd. Western Stevedoring Company Ltd Western System Controls LTd Western Technical Installations Western Tree Services Corp. Western Wood Services Inc WesternOne Rentals & Sales Westgreen Contracting Ltd Westhaul Services Ltd. Westhills Land Corp WESTJET Westower Communications Ltd. Westslope Fisheries Ltd Whatshan Lake Retreat Whiskey Creek Eco Adventures Whistler Blackcomb Resorts Ltd White Paper Co. White Pine Environmental Resources Whiteline Contracting Ltd Whitevalley Community Resource Wild Creek Contracting Ltd Wild Harvest Inc William George Smith William Ray Chapman William T. Li Williams Machinery LP Williams Moving & Storage (BC) Ltd Williams Telecommunications Corp. Willis Energy Services Ltd Windon Ventures Windsor Plywood Wiser Wire Rope Ltd. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,541,33 193, ,259 55,999 34, ,175 1,525,577 19,768 23, ,799 1,756, , ,47 49,4 173,57 137,155 33,82 124, ,52 228,311 4,456 45,623 42,62 18,479 54, ,47 63, 167,81 1,221, ,85 39, ,916 38,175 28,547 26,54 Wiseworth Canada Industries Ltd Wismer & Rawlings Electric Ltd. Woden Safety Ltd Wold Excavating Ltd Wolseley Industrial Products Wood Group Pratt & Whitney Wood Mackenzie Ltd Wood 'N' Horse Logging Woodland Spirit Contracting Ltd. Workers' Compensation Board of BC Workopolis Workplace Resource Vancouver Worksoft Canada Inc WorleyParsons Canada Services Ltd Worthington Products Inc Wosks Coffee Service WPS Disaster Management Wray Group Wriason Seals Ltd. Wright Machine Works Ltd. WSP Canada Inc Xaxli'p First Nations Xeitl LP XL Quality Industrial Services Inc. Xwisten (Bridge River Band) Xylem Canada Company YCS Holdings Ltd Yellowhead Helicopters Ltd. Yellowhead Road & Bridge Yellowridge Construction Ltd. Yu Sang Lau YUCWMENLUCWU 27 LLP Yukon Electrical Company Ltd. ZE Power Engineering Inc Zeballos Lake Limited Partnership 39 of 4 214/9/12 3:52:3PM 31, ,391 86,691 1,847,62 11,741 1,21,873 82, , ,633 4,691,43 33,595 3,791,87 32,192 96, ,957 23,465 36,29 149,671 36, ,26 1,498,237 65,534 1,964,9 3,99 46,521 29, ,357 79,16 63, , ,31 96,516 32,267 3,525,278 2,624,494

160 Report ID: FI37 Zellstoff Celgar Limited Zellstoff Celgar Ltd Partnership Zenith Appraisal & Land Consulting Zira Properties Ltd Zook Canada Inc Zylog Systems Canada Ltd BRITISH COLUMBIA HYDRO AND POWER AUTHORITY Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,71,95 26, ,987 21,215 59,714 53,513 Consolidated total of other suppliers with payments of $25, or less 33,865,559 Total 4,142,248,884 4 of 4 214/9/12 3:52:3PM

161 STATEMENT OF GRANTS AND CONTRIBUTIONS Total of payments to suppliers for grants and contributions exceeding $25, Consolidated total of grants exceeding $25, $ - Consolidated total of contributions exceeding $25, $ 973,46 Consolidated total of all grants and contributions exceeding $25, $ 973,46

162 COLUMBIA HYDRO CONSTRUCTORS LTD. SCHEDULE OF AND STATEMENT OF SEVERANCE AGREEMENTS During the fiscal year ended March 31, 214 there were no severance agreements made between Columbia Hydro Constructors Ltd. and its non-unionized employees. GENERAL The schedule of remuneration paid to employees during the year ended March 31, 214 lists gross remuneration which can include base salary, overtime, timebank payouts, variable pay incentives, benefit payouts and other cash payments (e.g. shift premiums).

163 COLUMBIA HYDRO CONSTRUCTORS LTD. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 5 214/9/12 3:49:37PM PR Adams 169,371 3,69 JW Anderson 96,527 2,676 RH Anderson 13,559 2,835 TD Anderson 83, W Avila 76,44 3,18 JL Bailey 75,143 1,2 DF Baker 94,63 17,611 JJ Balfour 89, AJ Barisoff 1,43 2,25 W Barisoff 12, MA Barlee 89,36 1,773 PA Beauregard 118, RK Beliveau 144,71 53 B Benton 85,58 4,2 JJ Bloodoff 97, D Bojey 77, CH Boyer 131,577 4,875 WW Braden 13, ME Buckley 128,74 3,585 WG Buckley 111,938 2,7 J Burbeck 15,427 35,373 JS Burton 88, SW Byard 95,541 6,269 C Campbell 164,871 38,568 GD Campbell 77, DB Caponero 97,367 1,858 BG Carlson 77,331 29,397 KR Carter 155,599 37,33 SD Cavanaugh 86,748 6,37 J Cecchinato 75,249 1,539 RL Chatten 82, J Chirkoff 131,143 4,273 BR Clarke 18, RB Coleman 173,863 8,87 JM Collier 87, AD Colton 86,265 1,135 TR Comeau 129,364 3,13 L Courchaine 13,78 1,845 WJ Crookshanks 124,42 9,767 RA Danyluk 118,377 9,66 BN Dawson 19,768 2,715 BL Day 87,51 RP De Haan 1,43 7,148 DJ Deane 95,311 1,885 T Dorsey 94,965 1,62 MA Duff 81, TB Dutton 76,788 3 JA Earl 122,994 8,19 JE Eggie 123,49 1,815 CM Ellis 123,296 12,127 SW Evdokimoff 99,347 2,57 JM Fertich 116,467 2,46 DG Fitzpatrick 1,251 2,625 MT Floyd 86,338 31,543 DR Flynn 87,217 6 FJ Fodor 114,363 2,19 DL Fordham 82, RM French 182,72 3,495 DE Galozo 77,932 27,47 BN Geidt 95,77 1,327 EM Geidt 99,281 4,27 IB Geidt 79,373 1,478 S Getty 81,593 2,548 BW Gibson 86,47 26,574 F Gienger Sr. 1, CD Gillespie 13,669 31,95 MR Gingras 77, NS Gozdek 14,37 27

164 COLUMBIA HYDRO CONSTRUCTORS LTD. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 5 214/9/12 3:49:51PM JL Gregory 93,661 6 SJ Gregory 81, AD Haines 78, SJ Hambalek 95,719 1,542 T Hansen 129,395 2,655 J Harasimo 133,64 35,738 L Harpe 115,991 1,685 AC Harris 97,469 1,343 KR Harrison 14,912 1,575 BP Hartridge 99,685 3 JM Hext 89,682 2,178 RJ Hills 132,61 4,339 BM Hoflin 135,381 18,497 DA Hoflin 1,311 1,334 PC Hoshal 124,525 1,32 JL Howe 117,49 4,422 DK Hughes 86,269 1,191 JR Humphreys 17,945 T Isert 94,337 5,49 DM Jensen 15,93 15,329 BM Jewell 14,129 1,492 F Jmaeff 86,613 BA Johnson 79,83 84 MJ Jones 77,376 2,188 AD Josafatow 81,4 1,395 JB Kabatoff 85, AJ Kassian 93,683 2,58 DJ Keegan 134,541 5,477 BD Kelly 99,449 33,66 AR Kermack 99,449 5,57 LW Kichard 75,953 2,476 W Kinakin 8, WB Kirkness 11,751 6,483 OA Kjartanson 94, KP Konkin 125,752 1,65 KM Koorbatoff 15, JJ Kooznetsoff 14,347 3,285 AD Korsa 84,44 8,6 RJ Kuehnemuth 14,154 3,175 D Kuharski 98,688 1,56 AT Kujawiak 112,97 1,325 BM Kurczab 83,451 1,544 KD Lafond 96, MB Lajeunesse 19,84 2,535 F Laktin 9,7 4,648 RA Laktin 115,633 4,139 DJ Lapinski 111,575 2,595 DH Lastoria 164,778 22,178 DM Lavallee 123,68 2,22 SF Lehman 11, T Lentini 124,951 4,556 VS Levinsky 133,389 35,218 RK Lien 119,284 3,948 TV Lisanti 93, TC Lucht 96,717 1,71 RJ Mackie 139,215 1,792 MC Madsen 161,144 25,684 DE Majano 95,495 32,879 VF Makortoff 139,182 2,82 MJ Malekow 171,386 1,377 A Markin 19,51 2,82 MI Markovic 145,54 4,938 F Martin 85,65 1,912 NE Martin 75, RM Martiniuk 118,314 4,342 GJ Marzocco 1,933 2,352 DJ Maxmen 93,481 1,2 MP Mckay 122,695 1,335 TG Mckellar 76,16 1,62 SJ Mcrae 85,273 33,861

165 COLUMBIA HYDRO CONSTRUCTORS LTD. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 5 214/9/12 3:49:51PM DH Messett 84,738 1,762 ST Michaud 85, GD Miller 87, MT Miller 85, RA Minchenko 12,823 2,13 AM Morad 94,136 1,693 LA Nedelec 82, AJ Newman 8, GN Nichvalodoff 118,196 1,32 LJ Nightingale 86,482 8,962 NR Ozeroff 91, A Padmoroff 88,749 7,41 DJ Palmer 92,28 6 TW Pankhurst 112,164 2,745 DJ Parranto 122,249 4,568 O Patrin 117,824 6,189 MP Pearson 9,485 32,848 R Pedersen 8,941 3 Y Perriere 91,756 3,127 MN Pictin 129,631 2,475 J Poetsch 127,361 35,558 RJ Poitras 19,874 2,772 BA Pollock 18,263 2,7 A Pontone 125,944 3,449 TA Porritt 131,245 1,361 AL Posnikoff 8,66 2,115 L Posnikoff 78,211 1,77 KM Postnikoff 82, P Postnikoff 124,871 2,85 TN Postnikoff 97, A Retzlaff 17,268 2,445 TP Ricker 77,697 1,589 EE Rideout 116,838 2,43 SC Rilkoff 146,643 2,91 TJ Roddy 116,21 2,565 TM Rogers 87,175 2,237 CT Rossetti 97,887 3,92 GJ Roth 76,43 1,57 L Russel 122,189 3,94 ES Salo 83,3 1,32 MJ Sapach 113,547 26,869 IH Sasges 11,135 2,27 TF Sawiuk 87,828 2,76 TH Scott 1,749 33,44 LA Shannon 97,545 33,623 JP Sherbinin 99,644 2,1 SC Shkuratoff 128,391 1,87 BD Sittler 11,91 RA Skublen 95, M Slootweg 111,497 2,49 TB Smith 78,53 51 TP Soichuk 8,429 1,275 PR Soukochoff 1,228 3,394 BF Stamp-Vincent 75, BA Stoochnoff 89, LM Stoochnoff 141,328 23,625 KG Sutherland 78, GA Tait 118,576 34,823 KR Taylor 131, JM Tebrinke 83,62 1,493 VG Thomas 8,8 874 RK Tompkins 88,34 2,736 JE Torra 118,543 2,239 GJ Trask 16,7 23,228 JA Turner 94,47 2,322 JM Tyssedal 16,18 2,943 J Van Zyll De Jong 78,3 JA Vecchio 99,528 1,17 RA Verigin 149,883 3,195 RS Verigin 138,177 4,426

166 COLUMBIA HYDRO CONSTRUCTORS LTD. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 5 214/9/12 3:49:51PM MS Vodden 113,13 1,38 LH Voykin 123, RW Voykin 136,555 2,4 EO Wallace 113,912 34,58 DJ Warren 95,666 1,947 MJ Warren 8,652 2,87 CR Watson 78,282 6 CS Weaver 137,1 35,535 BW Webster 138,83 34,443 SG Wells 19,344 1,19 S Whiteman 14,258 13,66 AJ Wight 113,766 3,221 RJ Wilson 79, LF Wishlow 19,81 1,575 LE Woodhouse 81,26 1,125 AJ Wright 137,32 1,57 OJ Young 86,42 34,3 G Zeboroff 76,954 48

167 COLUMBIA HYDRO CONSTRUCTORS LTD. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 5 214/9/12 3:49:51PM Consolidated total of other employees with remuneration of $75, or less Total 27,389,986 5,978,77 1,826,756 3,196,62 Receiver General for Canada (employer portion of EI and CPP) 2,642,54

168 Report ID: FI37 CDW Trucking Kevin Basran Trucking Roper Greyell LLP Workers' Compensation Board of BC COLUMBIA HYDRO CONSTRUCTORS LTD. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,717 41, ,459 1,282,444 Consolidated total of other suppliers with payments of $25, or less 48,255 Total 1,538,14 1 of 1 214/9/12 4::56PM

169 POWEREX CORP. SCHEDULE OF AND STATEMENT OF SEVERANCE AGREEMENTS During the fiscal year ended March 31, 214, there was 1 severance agreement made between Powerex Corp. and its nonunionized employees. This agreement represented 3 months compensation. GENERAL The schedule of remuneration paid to employees during the year ended March 31, 214 lists gross remuneration which can include base salary, overtime, timebank payouts, variable pay incentives, benefit payouts and other cash payments (e.g. shift premiums).

170 POWEREX CORP. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 4 214/9/12 3:5:32PM VA Aberdeen 146,747 1,531 J Adamschek 182, MR Aitken 314,191 4,36 EC Alcala 134,74 1,869 WL Ay 136,824 1,575 S Bal 124, MR Barrow 112,81 3,672 TM Bechard 937,615 1,58 J Bennett 222, R Beyer 49,525 4,548 MF Buchko 271,352 2,63 A Budhwar 296,286 4,984 RM Campbell 95,311 5,189 T Capek 159,48 2,583 L Chang 113,488 4,719 SS Chang 86, DW Chiu 96,787 1,85 P Chow 8,323 JW Choy 1,228 SG Cochrane 117,645 JA Congdon 11,81 16 TM Conway 448,63 12,21 EY Coors 116,874 1,141 MR Corrigan 352,59 38,383 KM Craven 144,462 6,129 BM Crick 179,33 6,563 M Dalziel 293,356 4,576 QT Dawson 19, K Desante 273,251 25,282 A Deslauriers 374,94 13,197 RR Dhopade 11, J Dion 273,343 4,696 GP Dobson-Mack 189,679 9,559 RT Elgie 145,377 5,986 GJ Emslie 38,51 9 KJ English 122,992 1,643 MA Federspiel 381,75 5,384 KD Ferguson 276,933 1,6 MD Fichten 189,262 3,513 AM Foger 93, K Forbes 14,33 D Fotiou 428,712 7,38 EF Fowler 124,292 1,624 JS Fu 136, KL Galway 119,176 7,786 R Geisthardt 37,416 2,762 K Gibson 186,94 3,685 MJ Goodenough 429,77 17,884 M Goodman 93,178 2,72 RE Gosney 364,717 2,197 R Gosselin 398,156 5,514 KS Grewal 19, O Hamed 174,287 2,1 BL Hardy 84, J Harms 123,634 1,362 DR Harney 263,4 DI Hirsch 149, E Ho 139,62 51 H Ho 122, M Ho 194,661 M Holman 924,436 11,953 L Hopkins 156,591 1,262 KP Huckell 161, WL Hui 121,462 5,488 SW Humphreys 216,966 13,652 RS Hundal 21,55 27,89 J Irving 346,98 9,385 G Jung 151,28

171 POWEREX CORP. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 4 214/9/12 3:5:32PM BE Kader 79,733 5,362 MA Kennedy 179,635 P Kern 264,249 6,595 RW Knowler 93,346 SO Ko 11, AY Ku 111,378 9 J Lam 25,916 12,347 G Lee 158,74 HE Lee 9, NK Lee 18,132 4,11 DL Leinbach 131,74 32 J Liu 84,545 4,8 O Lo 11,561 1,54 AR Lopez 111,39 3,123 MB Low 12,971 R Low 113,881 2,675 J Lyons 222,88 1,386 GA Macdonald 93,326 MW Macdougall 293,96 33,56 C Macrae 11,843 JA Mantle 192,966 5,144 M Mariscal 128,882 1,51 KM Mcdonald 164, B Mciver 175,727 ML Mcwilliams 416, J Mikawoz 335,4 18 M Milkeraitis 118,86 BL Mo 111, B Moghadam 177,224 24,319 MR Morgan 291, MH Motani 87,92 2 M Moti 16,465 H Munro 128, JA Neill 129,9 3,259 AG Newell 171, JJ Norman 99,8 DW O'Hearn 344,288 12,981 Y Olshevskyy 11,385 DL Owen 134, A Palizban 79,383 3,122 CB Pamplin 196, F Pangestu 13, RA Pavan 189,51 R Quinones 82,367 2,183 J Ratzlaff 21,85 6,147 J Rausch 358,624 4,829 RD Richard 152,438 1,926 RJ Richings 126,969 4,951 R Robertson 21,999 2,265 KJ Robinson 151,744 1,4 E Rosin 96,919 DM Russell 329,719 1,46 MH Sahagian 99,98 JL Sathianathan 9,638 3,699 G Schwarz 144,792 1,233 S Shaw 8,36 DI Smith 131,221 9 J Smolensky 13, NM Snowdon 147, J Spires 47,664 3,54 L Stauber 178,192 5,929 MD Stewart 214, GM Tang 218, KM Thielmann 83,121 4,35 MJ Thompson 145,418 4,36 JM Timmers 22,349 1,578 O Towfigh 184,682 6,74 I Toy 81,142 7 DC Tse 137,58 1,663 J Tyan 145,871

172 POWEREX CORP. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 4 214/9/12 3:5:32PM PD Vaillancourt 215,947 1,51 J Vroom 93, KC Wagner 329,557 2,64 N Wein 1, J Yam 11,42 54 D Yeadon 173,662 4,57 K Yeadon 84,197 2 D Zavoral 254,425 1,919

173 POWEREX CORP. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 4 214/9/12 3:5:32PM Consolidated total of other employees with remuneration of $75, or less Total 2,758,454 31,292,857 61, ,95 Receiver General for Canada (employer portion of EI and CPP) 627,779

174 POWEREX CORP. Report ID: FI Holdings Ltd 3TIER, Inc ABB Technology Ltd. AECO Gas Storage Partnership Air Resources Board Aitken Creek Gas Storage ULC Alberta Electric System Operator Annesley Financial Annex Consulting Group Inc. ANR Pipeline Company Apache Canada Ltd Arizona Electric Power Cooperative Arizona Public Service Company Avista Corporation Bank of Montreal Barclays Bank PLC Basin Electric Power Cooperative Bell Canada Beveridge & Diamond, P.C. Bloomberg Finance LP Bobcat Gas Storage Bonavista Petroleum Ltd Bonneville Power Administration Borden Ladner Gervais LLP Bourke & Company BP Canada Energy Group ULC BP Canada Energy Marketing Corp BP Corporation North America Inc BP Energy Company Bracewell & Giuliani LLP Brookfield Energy Marketing LP Bruce Power LP California Air Resources Board California Independent System Operator Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, 214 2,32,229 46, ,877 2,256, ,251 1,373,75 4,26,923 41,37 353, ,42 11,324,25 629,765 1,64,793 8,383,81 1,122,132 38,51, ,777 61,27 244, ,849 52,965 29,378, ,522,823 27,462 31,183 11,315,454 2,291, ,838 6,78,721 1,743,95 538, ,371 3,338,527 18,444,794 Calpine Energy Services LP Cambridge Energy Solutions Cameron-Cole LLC Canadian Imperial Bank Of Commerce Canadian Natural Resources Cape Scott Wind LP Cargill Incorporated Cargill Power Markets LLC CCRO Chevron Natural Gas Citigroup Energy Inc City of Burbank Clatskanie People's Utility District Commerce Energy, Inc. Community Renewable Energy Services, Inc Compugen Inc ConocoPhillips Canada Marketing & Trading ULC Consolidated Edison Company of New York Cornerstone Research, Inc. Covanta Burnaby Renewable Energy ULC CP Energy Marketing LP Crossalta Gas Storage and Services Ltd Cross-Sound Cable Company LLC Cypress Systems Inc. Davis Wright Tremaine LLP Devon Canada Corporation Dickstein Shapiro LLP Direct Energy Marketing Limited DTE Energy Trading Inc DTE Gas Company Eagle Professional Resources Inc. Edelstein Gilbert Robson & Smith EDF Trading North America LLC Egistix-Energy Trading Logisitics Corp 1 of 5 214/9/12 4:1:58PM 13,389,87 19,26 25,455 1,894,995 6,33,484 39,12 2,175,55 1,19,788 42,141 6,728, ,99 31,496 27,551 1,55, ,233 3,99,146 6,582, ,317 43,69 286,155 86, , ,19 38,22 122,979 2,439, ,63 7,19,424 2,214,921 4,434,879 48,217 72,57 15,952,991 37,624

175 POWEREX CORP. Report ID: FI37 El Paso Electric Company EnCana Corporation EnCana Marketing (USA) Inc Energy and Environmental Economics, Inc Energy GPS, LLC Enmax Energy Marketing Inc EOG Resources Canada Inc EOX Holdings, LLC Etrali North America LLC Eugene Water and Electric Board Exelon Generation Company LLC Export Development Corp. Farris Vaughan Wills & Murphy LLP Fasken Martineau DuMoulin LLP Financial Engineering Assoc., Inc Financial Objects (Risk Mgt) Ltd Foothills Pipe Lines Ltd. FortisBC Energy Inc FTI Consulting, Inc. Gas Transmission Northwest LLC Genscape Inc. GFI Gila River Power LLC Goodin, MacBride, Squeri, Day & Lam Gordon Latham Limited Great Lakes Gas Transmission Limited Partnership Habanero Consulting Group Hewlett-Packard (Canada) Ltd. Hodgson King & Marble Ltd. HQ Energy Marketing Inc Husky Energy Marketing Inc Hydro-Quebec TransEnergie Iberdrola Energy Services, LLC Iberdrola Renewables LLC ICAP Energy LLC Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,567 4,61, ,77 49,698 62,994 11,747 2,811, ,59 29,256 1,718,735 14,835, , ,998 77,419 26,31 253,785 55,496 68,414 1,723,744 99, , ,527 7,54, ,4 26, ,798 3,263 19,994 15,2 78,636 2,956, ,91 679,487 22,894,847 54,26 ICE Data LP ICE US OTC Commodity Markets, LLC Idaho Power Company IGI Resources Inc. Imperial Oil Resources Imperial Parking Canada Corp. Independent Electricity System Operator (Ontario) Independent System Operator New England Industrial Information Resources, Inc. J. Aron & Company J.P. Morgan Ventures Energy Corporation James L. Sweeney Kellogg, Huber, Hansen, Todd, Evans Ken Peterson KnowledgeTech Consulting Inc Koios Systems Inc KPMG LLP Kroll Ontrack Inc. KTHoffman Consulting Kwoiek Creek Resources LP Lawson Lundell LLP Los Angeles Department of Water & Power Macquarie Energy Canada Ltd Macquarie Energy LLC Merrill Lynch Commodities Inc Microsoft Canada Inc. Moody's Analytics Morrison & Foerster LLP MTS Allstream Corp National Grid Natural Gas Exchange Inc Navigant Consulting, Inc Nevada Power Company dba NV Energy New York Independent System Operator Inc New York State Electric and Gas Corporation 2 of 5 214/9/12 4:1:58PM 51,34 496,639 2,736,95 1,457,65 11,36, ,846 35,287,365 27,667,276 42,286 3,736,867 86,67 133, ,232 37,535 45,87 74, , ,537 93,79 227, ,29 25,533,485 5,39,371 9,551,939 55,872 55, , ,222 69,97 71,934 13,66,66 69,581 4,95,176 6,16,784 96,27

176 POWEREX CORP. Report ID: FI37 Nexen Marketing NextEra Energy Power Marketing, LLC Nippon Paper Industries USA CO., Ltd. NJR Energy Services Company Noble Americas Gas and Power Corp Norse Associates Northwest Power Pool NorthWestern Corporation NOVA Gas Transmission Limited Occidental Energy Marketing Inc Opatrny Consulting Inc. Open Access Technology Int'l, Inc. Oxy Energy Canada Inc Pacific Gas and Electric Company PacifiCorp Peitzman, Weg LLP Penn West Petroleum Ltd PIRA Energy Group PJM Interconnection LLC Platts PLC Energy Inc Portland General Electric Company Power Authority of the State of New York Powertech Labs Inc. PPL EnergyPlus LLC Progress Energy Ltd Province of British Columbia Public Service Company of New Mexico Public Utility District No. 1 of Chelan County Public Utility District No. 1 of Clark County Public Utility District No. 1 of Douglas County Public Utility District No. 1 of Klickitat County Public Utility District No. 1 of Snohomish County Public Utility District No. 2 of Grant County Puget Sound Energy Inc Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,411,786 1,826,12 15,12 782,14 1,58,55 39,32 56,884 2,84,9 1,443, ,485 74, , ,586 89,98 14,21,469 36,6 2,426, ,929 4,176, ,812 1,872,399 6,35,619 62,881 82,522 7,35,428 29,34,9 178,158, ,976 12,889, ,461 1,57,77 6,943,38 7,525,475 32,211,22 28,32,513 Rainbow Energy Marketing Corporation Ricoh Canada Inc Rocky Mountain Power LLC Rogers Wireless Royal Bank of Canada Sacramento Municipal Utility District Salt River Project San Diego Gas and Electric Company Saskatchewan Power Corporation Savvis Communications Canada Inc Seattle City Light Sempra Generation Sequent Energy Management LP Shell Energy North America (Canada) Inc Shell Energy North America (US) LP Sierra Pacific Power Company Silversmith Power and Light Corporation SNL Financial Southern California Edison Company Southern California Public Power Authority Southwest Power Pool Standard & Poor's Financial Services, LLC Stephen Craig Pirrong Stuntz, Davis & Staffier, P.C. Summit Power Corp Suncor Energy Marketing Inc Sungard Energy Systems Tableau Software, Inc Tacoma Power Talisman Energy Canada TD Energy Trading Inc Teck Metals Ltd Teksystems Canada Inc. Telus Services Inc. Tenaska Marketing Canada 3 of 5 214/9/12 4:1:58PM 466,414 55,6 17,483, ,768 3,979, ,717 2,465, ,98 928, ,599 9,487,159 1,974,912 5,758,251 15,89,52 3,695, ,358 25,56 31,726 1,615,83 6,682 58, ,84 218,151 81, ,99 5,238, ,757 62,69 3,86,84 11,248,869 4,214,115 1,6, ,79 925,953 2,273,249

177 Report ID: FI37 Tenaska Marketing Ventures Tenaska Power Services Co TeraGo Networks Inc. TFS Energy, LLC The Energy Authority Inc The Finerty Group, Inc The Midwest Independent Transmission System The Toronto Dominion Bank Thomson Reuters Canada Limited Tidal Energy Marketing Inc Toronto Dominion Bank TransAlta Energy Marketing (US) Inc TransAlta Energy Marketing Corp TransCanada Energy Ltd. TransCanada Gas Storage Partnership TransCanada PipeLines Limited Transmission Agency of Northern California Trumarx Data Partners. Inc Tucson Electric Power Company Tullett Prebon Financial Services Turlock Irrigation District Twin Eagle Resource Management, LLC Union Gas Limited United Energy Trading, LLC Utah Associated Municipal Power Systems Van Houtte Coffee Services Inc. Vancouver Canucks Vermont Public Power Supply Authority Westcoast Energy Inc Western Area Power Administration Wissmann Consulting Inc. WPCG WSI Corporation Yes Energy ZE PowerGroup Inc. POWEREX CORP. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,232 97,142 38,23 47,912 1,692,433 69,89 2,124,39 46,46 31,437 4,989, ,787 26,223,82 9,484,972 12,376 1,976,28 9,697 1,341,338 28, , , ,24 1,229,564 6,344,162 19,721 41,859 42,214 29,168 1,245,675 16,81,531 2,238, , ,11 53,642 16,484 56,564 4 of 5 214/9/12 4:1:58PM

178 POWEREX CORP. Report ID: FI37 Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, of 5 214/9/12 4:1:58PM Consolidated total of other suppliers with payments of $25, or less 1,46,173 Total 1,262,396,824

179 POWERTECH LABS INC. SCHEDULE OF AND STATEMENT OF SEVERANCE AGREEMENTS During the fiscal year ended March 31, 214, there was 1 severance agreement made between Powertech Labs Inc. and its non-unionized employees. The agreement represented 6 months compensation. GENERAL The schedule of remuneration paid to employees during the year ended March 31, 214 lists gross remuneration which can include base salary, overtime, timebank payouts, variable pay incentives, benefit payouts and other cash payments (e.g. shift premiums).

180 POWERTECH LABS INC. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 3 214/9/12 3:51:14PM K Abdolall 155,256 1,81 S Allan 11,22 7,643 S Arabi 186, A Babakov 88,313 5,99 G Balfour 125,614 29,15 J Bloemink 93,766 13,973 C Bowman 79,446 3,355 D Bromley 99,43 2,88 D Card 112,222 1,41 K Cartwright 75,357 6,771 D Casson 98,4 4,99 S Chambers 94,963 5,251 P Chavez 19,272 2,85 J Chee 151, G Chen 83, L Connaughton 9,251 4,863 D Crockett 81, E Crozier 124,984 12,976 A Das 19,62 19,113 B Derksen 146,285 19,418 M Dixon 87,359 2,392 M Dubois-Phillips 182,258 9,946 M Dudgeon 112,297 6,674 Z Feng 168,58 1,991 S Franzke 95, L Gambone 111,785 18,552 A Hall 94,189 12,635 E Hall 92, Q Han 12,612 12,412 D Hansen 82, P Horacek 132,899 2,151 F Howell 164,583 13,38 R Howell 89,626 9,966 J Huang 16,32 1,955 X Huang 85,81 2,321 W Kang 79, J Khan 84,1 12,727 B Kitson 95,527 1,692 S Kovacevic 122,75 1,255 D Kung 111,464 3,296 D Leboe 132, K Lee 145,928 1,688 H Li 115,118 2,6 X Lin 134,916 28,954 R Lings 247,41 12,314 D Macinnis 83,896 1,744 G Meadows 113,485 18,45 C Morton 129,414 3,391 P Obrovac 82, T Oliver 95, T Ramnial 94,197 6,249 A Rao 15, W Rigter 114,868 1,29 SASI Sasitharan 125,746 1,748 T Smutny 75, T Stefanski 195,551 12,114 M Stephens 113,775 1,852 T Stoker 83,61 3,869 T Szakacs 116,99 28,767 K Tabarraee 92,95 5,948 L Taylor 97,2 25 M Treacy 87,12 1,61 G Trigg 89,36 3,52 R Trip 95, J Vandermaar 177,54 15,768 L Wang 28,417 28,997 M Wang 211,692 7,444 Q Wang 134,9 21,616

181 POWERTECH LABS INC. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 3 214/9/12 3:51:14PM X Wang 133,599 6,822 C Webster 111,27 4,546 J Wong 158,846 8,85 I Wylie 13,6 1,649 Y Yuen 146,468 13,115 Y Zhan 84, G Zhu 97,794 4,317

182 POWERTECH LABS INC. Report ID: FI38 Schedule of Remuneration Paid to Employees and Expenses Paid to or on Behalf of Employees During the Year Ended March 31, of 3 214/9/12 3:51:14PM Consolidated total of other employees with remuneration of $75, or less Total 3,879,15 12,713,929 78,253 61,675 Receiver General for Canada (employer portion of EI and CPP) 482,38

183 POWERTECH LABS INC. Report ID: FI37 A.R. THOMSON LTD. ABC CUSTOMS BROKERS LTD. ACKLANDS-GRAINGER INC. AGILENT TECHNOLOGIES AMANDA M. LEPPI ANDERSON PLUMBING & HEATING LTD. ARIZONA STATE UNIVERSITY AVARAL RAO B.C. Hydro BROOKFIELD GLOBAL CANADIAN FREIGHTWAYS CASSI ENGINEERING INC. CDW Canada Inc. COLUMBIA VALVE & FITTING CROSSCHASM TECHNOLOGIES INC. DAEHWA POWER ENGINEERING CO., LTD. DALIMAR INSTRUMENTS INC. Dell Canada Inc. Eagle West Truck & Crane Inc. Eecol Electric Corp. EIDT & Associates Power ENVIROTRONICS, INC. ESC Automation Inc. EXFO INC. EXOVA CANADA INC. FedEx Freight FIBA TECHNOLOGIES, INC. FLIR ENGINEERING SERVICES LTD. FortisBC-Natural Gas FRASER VALLEY REFRIGERATION LTD. GE INTERNATIONAL, INC. GE MULTILIN Global Container Corp Global Equipment Canada Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,769 71,764 68,73 86,52 34, ,16 55,426 49, ,64 3,596 33,186 87, , ,68 133,867 34,237 42,627 37, ,916 66,84 32,515 74,281 85,164 33,188 3,576 64,451 48, ,68 72,348 25,494 55,911 72,22 114,783 75,762 Grand & Toy GROEN ENVIRONMENTAL SYSTEMS INC. HANSEN INDUSTRIES LTD. HEDGEHOG TECHNOLOGIES INC. High Speed Imaging Inc. Hoskin Scientific Limited HTEC HUAWEI TECHNOLOGIES CANADA CO., LTD HV DIAGNOSTICS, INC. HV TECHNOLOGIES, INC. Hydro-Pac Inc. ihaul Freight Ltd. IMPERIAL SIGN IOSECURE Jesse Mah Designs KEYSTONE ENVIRONMENTAL LTD. KNOPP INC. Lawson Lundell LLP LEAVITT MACHINERY LORD CORPORATION LUXFER GAS CYLINDERS Marsh Canada Limited Mayfair Building Services Ltd. 212 MEGGER LIMITED MITSUBISHI ELECTRIC POWER MTS Systems Corporation Neutron Factory Works Inc. Newark Nextgen Integrated Engineering Inc. Nunn Electrical Ltd. P.S.I. Fluid Power Ltd. Pacific Overseas Forwarding Inc. Pacific Rim Laboratories Power Pros Electrical Ltd 1 of 3 214/9/12 4:2:45PM 77,244 26,36 44,66 11,9 15,816 44, ,461 44,8 124,38 68, ,631 27,258 46, ,428 8,895 3,21 3,511 28,663 36,792 38, ,15 316,81 11,56 26,219 14,38 53, ,727 43,466 73, , ,482 37,763 26, ,44

184 Report ID: FI37 Praxair Distribution Pumps And Pressure Inc. QUALITY NDE LTD. Quantum Murray LP Red-L Distributors Ltd. REINHAUSEN CANADA INC. RESTO-TECH ULTRA PRESSURE Rocky Mountain Enviro.Ltd ROHDE & SCHWARZ CANADA INC. ROKSTAD POWER CORPORATION SCHNEIDER ELECTRIC CANADA INC. Schweitzer Engineering Sequence Instruments Inc. Shanghai Jiuzhi Electric Co., Ltd. Siemens Canada Limited SPECTRUM NETWORKS INC. Tana Industries Ltd. Techimp HQ Spa Telus Mobility THOMAS & BETTS Thomco Supply Limited TRAXX AUTOMATION LTD. TRICO EXCAVATING INC. Trillium PC Network Sol. VIKING FIRE PROTECTION INC. VWR INTERNATIONAL CO. Walter Zarecki Inc. WEH Technologies Inc. Weslly Renovations Workers' Compensation Board of BC WRITE INK TECHNICAL COMMUNICATIONS Xerox Canada Ltd. ZECO SYSTEMS INC. POWERTECH LABS INC. Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, ,513 3,431 69,273 48,65 32, , ,862 28,8 78,879 12,992 8,739 43,615 59,125 35,655 4,995 63,512 67,647 29,454 8,421 41,38 826, , ,375 81,416 33,884 3,39 26,663 51,924 18,874 57,171 54,891 44,45 4, 2 of 3 214/9/12 4:2:45PM

185 POWERTECH LABS INC. Report ID: FI37 Schedule of Payments to Suppliers for Goods and Services During the Year Ended March 31, of 3 214/9/12 4:2:45PM Consolidated total of other suppliers with payments of $25, or less 2,734,561 Total 13,331,68

186 NOTE A reconciliation of amounts reported in the Financial Information Act Return and the audited consolidated financial statements has not been prepared. BC Hydro prepares its Financial Statements on an accrual basis while the amounts reported in the Financial Information Act Return are based on cash payments in the year. This will result in timing differences between amounts recorded as expenses in the Financial Statements and amounts paid in the year.

187

188 HOW TO CONTACT BC HYDRO: Lower Mainland 64 BCHYDRO ( ) Outside Lower Mainland 1 8 BCHYDRO ( ) HEAD OFFICE 333 Dunsmuir Street Vancouver, B.C. V6B 5R3 bchydro.com GDS14-118