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Enbridge Reports First Quarter Earnings of $112.4 Million

CALGARY, ALBERTA--(CCNMatthews - May 5, 2004) - Enbridge Inc.

today announced earnings applicable to common shareholders of

$112.4 million for the quarter ended March 31, 2004, or $0.67 per

share, compared with $103.8 million, or $0.63 per share, in 2003.

Contributing to the increase are positive contributions from the

Enbridge crude oil pipeline system, Enbridge Gas Distribution and

the Aux Sable liquids extraction plant.

"Enbridge posted another quarter of solid earnings, extending our

track record of consistent low risk earnings and cash flow

growth," said Patrick D. Daniel, President & Chief Executive

Officer. Mr. Daniel added, "Moreover, we are encouraged by the

significant number of new opportunities available to Enbridge in

both oil and gas pipelining, and are actively working to

translate these opportunities into increased value for both our

customers and shareholders. We will also continue to prudently

assess asset acquisitions, but remain patient and very

disciplined." Mr. Daniel concluded, "Given the first quarter

results and our outlook, we continue to expect earnings excluding

unusual items for full year 2004 to be in the range of $3.00 to

$3.10 per common share."

On May 5, 2004, the Enbridge Board of Directors declared

quarterly dividends of $0.4575 per common share and $0.34375 per

Series A Preferred Share. Both dividends are payable on June 1,

2004 to shareholders of record on May 17, 2004.

Consolidated Earnings (millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                   Liquids Pipelines                                      52.6     46.4Gas Pipelines                                          13.0     17.1Sponsored Investments                                  15.4      7.8Gas Distribution and Services                          39.5     31.8International                                          16.2     15.6Corporate                                             (24.3)   (14.9)                                                   -----------------                                                      112.4    103.8                                                   -----------------                                                   -----------------Significant non-operating factors and variances affecting consolidated earnings are as follows:(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------Sponsored Investments                           dilution gain on EEP unit issuance                    0.9        -                                                   -----------------                                                        0.9        -Gas Distribution and Services                                     colder than normal weather                            2.1     14.3  regulatory disallowances                             (4.6)    (7.1)  dilution gain in Noverco on Gaz Metro unit    issuance                                             1.1        -  revalue of future income taxes due to tax rate   changes                                            (45.4)       -                                                   -----------------                                                      (46.8)     7.2                                                        Total variances increasing (decreasing) earnings      (45.9)     7.2                                                   -----------------                                                   -----------------

Significant operating factors affecting earnings in the first

quarter of 2004 include the following:

- Enbridge crude oil pipeline system earnings are higher as they

include incremental earnings from the Terrace Phase III expansion

placed into service on April 1, 2003.

- Enbridge Gas Distribution earnings are higher in the first

quarter of 2004 as they include $35 million related to unbilled

revenue and the effect of final 2004 rates, whereas in 2003,

final rates were not approved until the third quarter.

- The Aux Sable liquids extraction plant performed well in the

quarter as fractionation margins were positive.

- The positive operating factors identified above are partially

offset by higher corporate expenses.

--------------------------------------------------------------------Liquids Pipelines--------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                        Enbridge System                                        41.2     29.6Athabasca System                                       10.7     11.7NW System                                               1.9      2.1Saskatchewan System                                       -      1.7Feeder Pipelines and Other                             (1.2)     1.3                                                   -----------------                                                       52.6     46.4                                                   -----------------                                                   -----------------

- Enbridge System earnings are higher as they include incremental

earnings from the Terrace Phase III expansion placed into service

on April 1, 2003.

- The Athabasca System includes the earnings contribution from

the recently completed Hardisty storage caverns more than offset

by higher tax expense due to the utilization of loss

carryforwards in the prior year.

- The Saskatchewan System is included in the results of Enbridge

Income Fund (EIF), a component of the Sponsored Investments

segment, effective June 30, 2003.

- The earnings variance in Feeder Pipelines and Other is the

result of higher costs than provided for in 2003, associated with

the final settlement of Federal Energy Regulatory Commission

reparations on the Frontier Pipeline, as well as higher Liquids

Pipelines business development costs.

--------------------------------------------------------------------Gas Pipelines --------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                     Alliance Pipeline (US)                                  9.0      7.9Alliance Pipeline (Canada)                                -      7.2Vector Pipeline                                         4.0      2.0                                                   -----------------                                                       13.0     17.1                                                   -----------------                                                   -----------------

- Alliance Pipeline (US) earnings reflect the additional

ownership interests of 1.1% in March 2003, 10.7% in April 2003,

and 1.1% in October 2003, partially offset by the impact of the

stronger Canadian dollar in 2004.

- Alliance Pipeline (Canada) is included in the results of EIF, a

component of the Sponsored Investments segment, effective June

30, 2003.

- Vector Pipeline earnings reflect increased transportation

volumes as new interconnect facilities and customer storage

developments have increased demand for service on the pipeline.

This is further enhanced by an additional ownership interest of

15.0% acquired in the fourth quarter of 2003.

--------------------------------------------------------------------Sponsored Investments --------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                    Enbridge Energy Partners (EEP)                          7.0      7.8Enbridge Income Fund (EIF)                              7.5        -Dilution Gain                                           0.9        -                                                   -----------------                                                       15.4      7.8                                                   -----------------                                                   -----------------

- Enbridge's ownership interest in EEP is lower in 2004 due to

the unit issuances completed by EEP in 2003, which lowered its

earnings contribution. The stronger Canadian dollar and the

translation of EEP's earnings also contributed to the decrease.

EEP's results include incremental earnings from their acquisition

of the North Texas assets for US$250 million, which closed on

December 31, 2003 and the Mid-Continent assets for US$117

million, which closed on March 1, 2004. The incremental earnings

from these acquisitions are partially offset by a lower

contribution from EEP's marketing business.

- EIF commenced operations June 30, 2003.

- In connection with EEP's December 2003 unit offering, the

underwriters exercised their over-allotment option to purchase

additional units in January 2004 resulting in a dilution gain.

--------------------------------------------------------------------Gas Distribution and Services --------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                  Enbridge Gas Distribution                              11.5     10.7CustomerWorks/ECS                                       4.9      5.1Noverco                                                13.6     10.2Other Gas Distibution                                   2.0      2.2Enbridge Gas New Brunswick                              1.1      1.2Gas Services                                           (0.4)    (0.3)Aux Sable                                               1.3     (1.8)Other                                                   5.5      4.5                                                   -----------------                                                       39.5     31.8                                                   -----------------                                                   -----------------

- Various factors, including the weather, affect EGD's

distribution volumes and earnings in 2004. While weather was

colder than normal in 2004 and increased earnings by $7.3

million, it was not as cold as the prior year where weather

increased earnings by $14.3 million.

- The Ontario tax rate increase and the related revalue of future

income taxes result in a charge to earnings of $47.6 million for

EGD in 2004. EGD's earnings also include a $4.6 million

outsourcing disallowance in 2004, whereas the prior year included

a $7.1 million gas costs disallowance related to a long-term

transportation contract.

- Commencing in 2004, EGD refined its process for estimating

unbilled revenue resulting in a $35 million increase in earnings

in the quarter and had EGD experienced normal weather during the

unbilled period, it would have resulted in additional earnings of

$5.2 million. The impact is a timing difference of reported

earnings among quarters. If EGD had employed the new estimation

procedures for the prior year first quarter, 2003 first quarter

earnings would have increased by $33.0 million and had weather

been normal, earnings would have included an additional $0.6

million.

- EGD's earnings were also positively impacted as a result of

2004 reflecting final rates, whereas in 2003, final rates were

not approved until the third quarter.

- The 2004 operating results for Noverco include a $1.1 million

dilution gain, resulting from a Gaz Metro Limited Partnership

unit issuance that Noverco did not participate in. The Alberta

tax rate reduction also increased earnings by $1.6 million.

- Aux Sable's operating results improved in the first quarter of

2004 as a result of positive fractionation margins and the

benefits of a comprehensive risk management strategy. Enbridge's

ownership interest in Aux Sable was also higher in 2004 as an

additional 11.8% was acquired in April 2003 resulting in the

current ownership of 42.7%. As the acquisition of the additional

interest was at a discount to the book value, depreciation

expense is lower.

--------------------------------------------------------------------International --------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                  OCENSA/CITCol                                           7.8      8.4CLH                                                     9.8      8.4Other                                                  (1.4)    (1.2)                                                   -----------------                                                       16.2     15.6                                                   -----------------                                                   -----------------

- Operating results from CLH reflect increased volumes due to

greater demand for refined products throughout Spain, lower

operating costs and the translation impact of the stronger Euro.

--------------------------------------------------------------------Corporate --------------------------------------------------------------------(millions of Canadian dollars)                         First Quarter--------------------------------------------------------------------                                                       2004     2003                                                   -----------------                  Corporate                                             (24.3)   (14.9)                                                   -----------------                                                   -----------------

- Corporate costs in 2004 include an expense for stock-based

compensation and the prior year included interest income on a

loan to EEP.

Enbridge will hold a conference call at 1:45 p.m. Mountain time

(3:45 p.m. Eastern time) today to discuss the first quarter

results. The call can be accessed at 1-800-387-6216 and will be

audio webcast live at www.enbridge.com/investor. A replay will be

available shortly thereafter at 1-800-408-3053 using the access

code 3009136#.

The interim financial statements and MD&A are available on our

website.

Enbridge Inc. is a leader in energy transportation and

distribution in North America and internationally. As a

transporter of energy, Enbridge operates, in Canada and the

United States, the world's longest crude oil and liquids pipeline

system. The Company also has international operations and a

growing involvement in the natural gas transmission and midstream

businesses. As a distributor of energy, Enbridge owns and

operates Canada's largest natural gas distribution company, which

provides distribution services in the provinces of Ontario and

Quebec, and in New York State; and is developing a gas

distribution system for the Province of New Brunswick. The

Company employs approximately 4,000 people, primarily in Canada,

the United States and South America. Enbridge common shares trade

on the Toronto Stock Exchange in Canada and on the New York Stock

Exchange in the United States under the symbol ENB. Information

about Enbridge is available on the Company's website at

www.enbridge.com.

When used in this news release, the words "anticipate", "expect",

"project", "believe", "estimate", "forecast" and similar

expressions are intended to identify forward-looking statements,

which include statements relating to pending and proposed

projects. Such statements are subject to risks, uncertainties and

assumptions pertaining to operating performance, regulatory

parameters, weather and economic conditions and, in the case of

pending and proposed projects, risks relating to design and

construction, regulatory processes, obtaining financing and

performance of other parties, including partners, contractors and

suppliers.

ENBRIDGE INC.HIGHLIGHTS(1)---------------------------------------------------------------------                                                  Three months ended                                                       March 31,(unaudited; millions of Canadian dollars,     ----------------------- except per share amounts)                          2004        2003---------------------------------------------------------------------FINANCIAL Earnings Applicable to Common Shareholders  Liquids Pipelines                                 52.6        46.4  Gas Pipelines                                     13.0        17.1  Sponsored Investments                             15.4         7.8  Gas Distribution and Services                     39.5        31.8  International                                     16.2        15.6  Corporate                                        (24.3)      (14.9)---------------------------------------------------------------------                                                   112.4       103.8------------------------------------------------------------------------------------------------------------------------------------------ Cash Provided By Operating Activities  Earnings plus charges/(credits) not   affecting cash                                  246.7       210.7  Changes in operating assets and liabilities      (47.6)     (179.1)---------------------------------------------------------------------                                                   199.1        31.6------------------------------------------------------------------------------------------------------------------------------------------ Common Share Dividends                             78.7        70.7------------------------------------------------------------------------------------------------------------------------------------------ Earnings Per Common Share                          0.67        0.63------------------------------------------------------------------------------------------------------------------------------------------ Dividends per Common Share                       0.4575      0.4150------------------------------------------------------------------------------------------------------------------------------------------ Weighted Average Common Shares Outstanding  (millions)                                       166.8       164.6------------------------------------------------------------------------------------------------------------------------------------------OPERATING Liquids Pipelines(2)  Deliveries (thousands of barrels per day)(3)     2,102       2,160  Barrel miles (billions)                            185         174  Average haul (miles)                               967         893 Gas Distribution and Services(4)  Volumes (billion cubic feet)                       130         117  Number of active customers (thousands)           1,706       1,652  Degree day deficiency(5)   Actual                                          1,023       1,076   Forecast based on normal weather                  937         920------------------------------------------------------------------------------------------------------------------------------------------

1. Highlights of Gas Distribution and Services reflect the

results of Enbridge Gas Distribution and other gas distribution

operations on a one quarter lag basis for the three months ended

December 31, 2003 and 2002.

2. Liquids Pipelines operating highlights include the statistics

of the 12.2% owned Lakehead System and other wholly-owned liquid

pipeline operations.

3. The 2003 deliveries include volumes of 197.7 on the

Saskatchewan System, these volumes are not included in 2004 as

the Saskatchewan System was sold to Enbridge Income Fund on June

30, 2003.

4. Gas Distribution and Services volumes and the number of active

customers are derived from the aggregate system supply and direct

purchase gas supply arrangements.

5. Degree-day deficiency is a measure of coldness. It is

calculated by accumulating for each day in the period the total

number of degrees each day by which the daily mean temperature

falls below 18 degrees Celsius. The figures given are those

accumulated in the Toronto area.

ENBRIDGE INC.CONSOLIDATED STATEMENTS OF EARNINGS---------------------------------------------------------------------                                                  Three months ended                                                       March 31,(unaudited; millions of Canadian dollars;     ----------------------- except per share amounts)                          2004        2003---------------------------------------------------------------------Revenues Gas sales                                         969.8       686.6 Transportation                                    409.0       311.6 Energy services                                    74.4        47.6---------------------------------------------------------------------                                                 1,453.2     1,045.8---------------------------------------------------------------------Expenses Gas costs                                         854.9       607.1 Operating and administrative                      202.3       183.5 Depreciation                                      110.5        98.0---------------------------------------------------------------------                                                 1,167.7       888.6---------------------------------------------------------------------Operating Income                                   285.5       157.2Investment and Other Income                         76.2        59.6Interest Expense                                  (113.7)     (101.1)---------------------------------------------------------------------                                                   248.0       115.7Income Taxes                                      (126.9)       (3.2)---------------------------------------------------------------------Earnings                                           121.1       112.5Preferred Security Distributions                    (7.0)       (7.0)Preferred Share Dividends                           (1.7)       (1.7)---------------------------------------------------------------------Earnings Applicable to Common Shareholders         112.4       103.8------------------------------------------------------------------------------------------------------------------------------------------Earnings Per Common Share                           0.67        0.63------------------------------------------------------------------------------------------------------------------------------------------Diluted Earnings Per Common Share                   0.67        0.63------------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financialstatements.ENBRIDGE INC.CONSOLIDATED STATEMENTS OF RETAINED EARNINGS---------------------------------------------------------------------                                                  Three months ended                                                       March 31,                                              -----------------------(unaudited; millions of Canadian dollars)           2004        2003---------------------------------------------------------------------Retained Earnings at Beginning of Period         1,511.4     1,128.1Earnings Applicable to Common Shareholders         112.4       103.8Common Share Dividends                             (78.7)      (70.7)---------------------------------------------------------------------Retained Earnings at End of Period               1,545.1     1,161.2------------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financialstatements.ENBRIDGE INC.CONSOLIDATED STATEMENTS OF CASH FLOWS---------------------------------------------------------------------                                                  Three months ended                                                      March 31,                                              -----------------------(unaudited; millions of Canadian dollars)           2004        2003---------------------------------------------------------------------Cash Provided By Operating Activities Earnings                                          121.1       112.5 Charges/(credits) not affecting cash  Depreciation                                     110.5        98.0  Equity earnings in excess of cash distributions  (31.7)       (7.1)  Gain on reduction of ownership interest           (2.5)          -  Future income taxes                               49.0         8.0  Other                                              0.3        (0.7) Changes in operating assets and liabilities       (47.6)     (179.1)---------------------------------------------------------------------                                                   199.1        31.6---------------------------------------------------------------------Investing Activities Acquisitions                                       (3.7)          - Long-term investments                             (16.2)      (23.9) Additions to property, plant and equipment        (71.3)      (85.4) Changes in construction payable                    (5.2)       (2.6) Other                                                 -         0.5---------------------------------------------------------------------                                                   (96.4)     (111.4)---------------------------------------------------------------------Financing Activities Net change in short-term borrowings  and short-term debt                             (165.5)      132.0 Long-term debt issues                             300.0       150.0 Long-term debt repayments                        (150.0)     (125.0) Non-recourse long-term debt repaid  by joint ventures                                (14.2)          - Non-controlling interests                          (0.6)       (0.2) Common shares issued                               19.5         4.1 Preferred security distributions                   (7.0)       (7.0) Preferred share dividends                          (1.7)       (1.7) Common share dividends                            (78.7)      (70.7)---------------------------------------------------------------------                                                   (98.2)       81.5---------------------------------------------------------------------Increase in Cash                                     4.5         1.7Cash at Beginning of Period                        104.1        40.7---------------------------------------------------------------------Cash at End of Period                              108.6        42.4------------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financialstatements.ENBRIDGE INC.CONSOLIDATED STATEMENTS OF FINANCIAL POSITION---------------------------------------------------------------------                                          March 31,      December 31,(millions of Canadian dollars)                2004              2003---------------------------------------------------------------------                                        (unaudited)AssetsCurrent Assets Cash                                        108.6             104.1 Accounts receivable and other             1,449.5           1,138.8 Gas in storage                              653.0             809.8---------------------------------------------------------------------                                           2,211.1           2,052.7Property, Plant and Equipment, net         8,522.0           8,530.9Long-Term Investments                      2,446.4           2,390.9Receivable from Affiliate                    176.3             169.8Deferred Amounts                             514.6             486.5Future Income Taxes                          126.1             192.5---------------------------------------------------------------------                                          13,996.5          13,823.3------------------------------------------------------------------------------------------------------------------------------------------Liabilities and Shareholders' EquityCurrent Liabilities Short-term borrowings                       502.1             649.6 Accounts payable and other                1,084.6             894.1 Interest payable                             76.5              97.0 Current maturities and short-term debt      816.4             674.9 Current portion of non-recourse  long-term debt                              28.0              34.2---------------------------------------------------------------------                                           2,507.6           2,349.8Long-Term Debt                             5,200.3           5,243.1Non-Recourse Long-Term Debt                  755.4             752.4Future Income Taxes                          814.1             829.0Non-Controlling Interests                    532.1             523.0---------------------------------------------------------------------                                           9,809.5           9,697.3------------------------------------------------------------------------------------------------------------------------------------------Shareholders' Equity Share capital  Preferred securities                       532.1             532.4  Preferred shares                           125.0             125.0  Common shares                            2,256.8           2,238.0 Contributed surplus                           2.6               1.9 Retained earnings                         1,545.1           1,511.4 Foreign currency translation adjustment    (138.9)           (147.0) Reciprocal shareholding                    (135.7)           (135.7)---------------------------------------------------------------------                                           4,187.0           4,126.0---------------------------------------------------------------------                                          13,996.5          13,823.3------------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financialstatements.NOTE TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS1. SEGMENTED INFORMATIONThree months ended March 31, 2004---------------------------------------------------------------------                                                                 Gas(millions of          Liquids         Gas   Sponsored   Distribution Canadian dollars)  Pipelines   Pipelines Investments   and Services---------------------------------------------------------------------Revenues                204.9        67.5           -        1,173.4Gas costs                   -           -           -         (854.9)Operating and administrative         (68.1)      (12.8)          -         (107.9)Depreciation            (35.9)      (16.8)          -          (56.7)---------------------------------------------------------------------Operating income/(loss)          100.9        37.9           -          153.9Investment and other income             1.0         0.2        25.6           21.8Interest and preferred equity charges         (25.0)      (16.8)          -          (43.0)Income taxes            (24.3)       (8.3)      (10.2)         (93.2)---------------------------------------------------------------------Earnings/(loss) applicable to common shareholders     52.6        13.0        15.4           39.5---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                        International     Corporate     Consolidated---------------------------------------------------------------------Revenues                          7.4             -          1,453.2Gas costs                           -             -           (854.9)Operating and administrative     (9.0)         (4.5)          (202.3)Depreciation                     (0.4)         (0.7)          (110.5)---------------------------------------------------------------------Operating income/(loss)          (2.0)         (5.2)           285.5Investment and other income      19.3           8.3             76.2Interest and preferred equity charges                     -         (37.6)          (122.4)Income taxes                     (1.1)         10.2           (126.9)---------------------------------------------------------------------Earnings/(loss) applicable to common shareholders          16.2         (24.3)           112.4------------------------------------------------------------------------------------------------------------------------------------------Three months ended March 31, 2003---------------------------------------------------------------------                                                                 Gas(millions of          Liquids         Gas   Sponsored   Distribution Canadian dollars)  Pipelines   Pipelines Investments   and Services---------------------------------------------------------------------Revenues                194.9           -           -          847.1Gas costs                   -           -           -         (607.1)Operating and administrative     (70.4)          -           -         (101.3)Depreciation            (37.6)          -           -          (59.0)---------------------------------------------------------------------Operating income/(loss)           86.9           -           -           79.7Investment and other income/(expense)   1.0        24.1        15.1           14.3Interest and preferred equity charges         (25.7)          -           -          (41.7)Income taxes            (15.8)       (7.0)       (7.3)         (20.5)---------------------------------------------------------------------Earnings/(loss) applicable to common shareholders     46.4        17.1         7.8           31.8---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                        International     Corporate     Consolidated---------------------------------------------------------------------Revenues                          3.8             -          1,045.8Gas costs                           -             -           (607.1)Operating and administrative     (4.2)         (7.6)          (183.5)Depreciation                     (0.6)         (0.8)           (98.0)---------------------------------------------------------------------Operating income/(loss)          (1.0)         (8.4)           157.2Investment and other income/(expense)                16.4         (11.3)            59.6Interest and preferred equity charges                  (0.4)        (42.0)          (109.8)Income taxes                      0.6          46.8             (3.2)---------------------------------------------------------------------Earnings/(loss) applicable to common shareholders          15.6         (14.9)           103.8------------------------------------------------------------------------------------------------------------------------------------------

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