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Enbridge announces quarterly dividend increase of 9% after completing another record year

CALGARY, ALBERTA--January 29, 2003 - Enbridge Inc. today

announced earnings applicable to common shareholders (earnings)

of $576.5 million for the year ended December 31, 2002, or $3.60

per share, compared with $458.5 million, or $2.91 per share, in

2001. Liquids pipelines and international operations contributed

to the increase, along with higher equity earnings from Enbridge

Energy Partners, L.P. (the Partnership). These increases were

offset in part by lower gas distribution earnings due to warmer

weather in 2002 than in 2001. Earnings for 2002 also include an

after-tax gain of $240.0 million from the sale of the Energy

Services business and an after-tax loss of $82.2 million on

assets sold to the Partnership. Prior year's earnings included a

benefit of $58.5 million related to income tax rate reductions.

After adjusting for significant one-time gains and losses and the

impact of weather, earnings for 2002 are $428.4 million, compared

with $387.8 million for the same period last year.(1)

Fourth quarter earnings for 2002 are $34.0 million, or $0.18 per

share, compared with $39.8 million or $0.25 per share for the

fourth quarter of 2001. The quarter includes a loss of $5.9

million on the sale of the United States assets of Enbridge

Midcoast Energy, due to closing adjustments. Earnings for the

fourth quarter of 2002, after adjustments for one-time items, are

$39.8 million, $3.8 million higher than the same period in

2001.(1)

Consistent with this profitability and the Company's positive

outlook, the Board of Directors announced an increase in the

quarterly dividend from $0.38 per common share to $0.415 per

common share. The Board of Directors also declared a quarterly

dividend of $0.34375 per Series A Preferred Share. Both dividends

are payable on March 1, 2003 to shareholders of record on

February 14, 2003.

Commenting on the financial results and common dividend increase,

Patrick D. Daniel, President & Chief Executive Officer, said,

"Enbridge has had another successful year. We once again

delivered strong earnings growth, accomplished a number of key

strategic objectives and are on track to achieve our targeted

debt reduction. The significant dividend increase announced today

reflects confidence in our ability to continue to deliver above

average earnings growth."

---------------------------------------------------------------------(1) Adjusted Earnings                                               Three months ended               Year ended                                December 31,             December 31,                           -----------------        -----------------(millions of dollars,except per share amounts)     2002      2001        2002         2001---------------------------------------------------------------------Earnings applicable to common shareholders       34.0      39.8       576.5        458.5Gain on sale of Energy Services business        -         -      (240.0)           -Loss on sale of Enbridge Midcoast Energy assets        5.9         -        82.2            -Gain on sale of securities       -         -       (17.8)           -Dilution gains                   -      (7.8)       (6.1)       (15.2)Weather                       (0.1)     (0.8)       29.3         (5.0)Tax rate reductions              -         -        (1.4)       (58.5)Other                            -       4.8         5.7          8.0                            ------    ------      ------       ------ Adjusted earnings            39.8      36.0       428.4        387.8                            ------    ------      ------       ------                            ------    ------      ------       ------ Adjusted earnings   per share                  $0.25     $0.23       $2.67        $2.47                            ------    ------      ------       ------                            ------    ------      ------       ------ Adjusted diluted earnings   per share                  $0.25     $0.23       $2.64        $2.44                            ------    ------      ------       ------                            ------    ------      ------       ------ 

Mr. Daniel noted further, "Key operating accomplishments in 2002

included our second international investment, a 25% interest in

CLH, Spain's largest refined products transportation and storage

business. In May, we sold our Energy Services business for cash

proceeds of $1 billion. We closed the sale of the United States

assets of Midcoast to the Partnership for consideration of US$820

million. Lastly, the Company increased its ownership interest in

Alliance by almost 16% in the fourth quarter."

Mr. Daniel concluded by saying, "Our outlook for the first

quarter includes the positive effect of the colder than normal

weather in the gas distribution franchise area. This will

increase 2003 first quarter earnings and, with the continued cold

weather, earnings in the second quarter should increase as well."

Mr. Daniel also announced today, that Mr. Derek P. Truswell,

Group Vice President and Chief Financial Officer, has requested

early retirement, effective April 1, 2003. Mr. Truswell has

provided dedicated and outstanding service to the Company and its

shareholders over a 34 year period. His contributions have been

to the highest standard in every respect and the Company wishes

him the very best in retirement. Effective April 1, 2003, Mr.

Stephen J. Wuori, currently Group Vice President, Planning &

Development, will be appointed Group Vice President and Chief

Financial Officer.

FINANCIAL RESULTS

Earnings include results from continuing and discontinued

operations. Earnings from continuing operations are discussed in

the following analysis of financial results. In the fourth

quarter, the Company changed its reporting segments to conform

with changes in senior management responsibilities. The Gas

Services business and the investment in Aux Sable have been moved

to Energy Distribution.

Earnings from continuing operations are $334.2 million, or $2.09

per share, for the year ended December 31, 2002, compared with

$413.2 million, or $2.63 per share, in 2001. Growth in earnings

from the liquids pipelines and international operations, as well

as higher earnings from the Partnership, are more than offset by

the loss on sale of the United States assets of Enbridge Midcoast

Energy, the impact of warmer weather and the positive impact of

income tax rate reductions on earnings in 2001.

Earnings from continuing operations for the three months ended

December 31, 2002 are $34.0 million, or $0.20 per share, compared

with $29.7 million, or $0.19 per share, for the same period last

year. The fourth quarter of 2002 includes growth in earnings from

the Partnership, the Athabasca System and International, the

positive effect of the 2002 rate settlement for Enbridge Gas

Distribution, the higher investment in Alliance and lower

corporate costs. These increases are offset in part by a

decreased contribution from the Enbridge System and lower

Enbridge Midcoast Energy earnings resulting from operating and

income tax adjustments prior to the close of the sale in October

2002. The fourth quarter of 2001 included a $7.8 million dilution

gain on a unit issuance by the Partnership.

Energy Transportation North

Earnings are $236.2 million for the year ended December 31, 2002,

an increase of $31.1 million from 2001. The higher earnings are

due to expansions of the Enbridge and Athabasca Systems. Higher

earnings from the Enbridge System are due to the request from

shippers in mid-2001 to construct Phase III of the Terrace

expansion which results in incremental earnings and to Phase II

of the Terrace expansion which was placed into service in early

2002. These increases are partially offset by an adjustment to

the power allowance credit due to shippers as a result of Terrace

operating at less than capacity. The Athabasca System generated

higher earnings due to the construction of new laterals and

tankage which commenced operations in the second half of 2002.

Results for the three months ended December 31, 2002 are $53.8

million, compared with $59.1 million for the same period last

year. The construction of new facilities on the Athabasca System

and the additional Alliance ownership interest contributed to

earnings growth. Earnings from the Enbridge System are lower due

to the adjustment related to Terrace.

Energy Transportation South

Results for the year ended December 31, 2002 reflect a loss of

$41.4 million, compared with earnings of $46.4 million for 2001.

The 2002 results include an after-tax loss of $82.2 million on

the sale of the Enbridge Midcoast Energy assets. Excluding this

loss, earnings for 2002 are $5.6 million lower than 2001.

Increased earnings from the Partnership, resulting from the

acquisitions of the North Dakota and East Texas systems and the

Enbridge Midcoast Energy assets, are more than offset by lower

earnings from Enbridge Midcoast Energy prior to the sale and

higher dilution gains in 2001. Enbridge Midcoast Energy earnings

reflect improved operating performance from the assets, more than

offset by adjustments related to 2001 that were recorded in 2002

and working capital and other closing adjustments identified

prior to the disposition. The prior year included dilution gains

of $15.2 million, compared with $6.1 million in 2002, reflecting

two unit issuances by the Partnership in 2001, compared with one

in 2002.

In the fourth quarter of 2002, Energy Transportation South

incurred a loss of $2.8 million in comparison with earnings of

$18.6 million for the same period last year. Earnings from the

Partnership increased due to the acquisitions noted above. In

October 2002, the sale of the Enbridge Midcoast Energy assets to

the Partnership was completed and working capital and other

closing adjustments increased the loss by $5.9 million. Operating

results from Enbridge Midcoast Energy reflect a loss from

operations of $3.9 million during the quarter in comparison to

earnings of $4.7 million in the fourth quarter of 2001. The loss

reflects earnings for the period prior to sale which were more

than offset by operating and income tax adjustments identified

prior to the disposition. The prior period also included a $7.8

million dilution gain.

Energy Distribution

Earnings are $113.8 million for the year ended December 31, 2002,

compared with $181.8 million in 2001. Lower earnings in 2002 are

attributable to the warmer weather experienced in the Enbridge

Gas Distribution franchise area, and a lower contribution from

Enbridge Commercial Services, partially offset by improved

earnings from Noverco. Earnings for 2001 included the positive

impact of income tax rate reductions in 2001 of $45.0 million.

Had Enbridge Gas Distribution experienced normal weather in its

franchise area, earnings would increase by $29.3 million. The

decrease was partially offset by operating cost savings required

to mitigate the impact of warmer weather. Degree-days, which are

used as a measure of coldness, were 11% fewer than 2001 and 9%

less than the forecast based on normal weather.

Earnings from Noverco increased by $4.3 million compared with

2001. The increase is due to lower financing costs and higher

incentive earnings. The contribution from Enbridge Commercial

Services is $10.7 million, a decrease of $3.6 million compared

with last year. The decrease is due to the positive impact of tax

rate reductions in 2001 and the transfer of the remaining ECS

operations into Enbridge Gas in the fourth quarter.

The loss for the fourth quarter of 2002 is $22.7 million, an

improvement of $12.8 million from the same period in 2001. The

increase reflects the positive impact of the 2002 rate settlement

received during the quarter and operating cost reductions. In

2001, the rates were settled in the third quarter.

International

Earnings increased by $32.4 million to $68.0 million in 2002. The

acquisition of CLH in the first quarter represents the growth in

International. Earnings from other operations approximate last

year. The operating results from CLH are better than expected due

to higher storage revenues, partially offset by one-time costs

recorded in December to reduce staff levels. The staff reductions

are expected to lower operating costs going forward.

Earnings for the three months ended December 31, 2002 of $17.6

million are $7.1 million higher than the fourth quarter of 2001.

This increase is primarily due to the acquisition of CLH.

Corporate

Corporate costs amount to $42.4 million in 2002, a decrease of

$13.3 million from 2001. In 2002, Corporate includes an after-tax

gain on the sale of securities of $17.8 million, realized in the

first quarter, and lower financing costs. Preferred security

distributions increased in 2002 due to the new issue in February

2002. In addition, corporate activities contribute less in 2002

than in 2001 and business development activities are higher in

2002.

Corporate costs for the three months ended December 31, 2002 are

$11.9 million, compared with $23.0 million for the three months

ended December 31, 2001. During the quarter, the Company incurred

lower financing costs, partially offset by increased business

development costs and higher preferred security distributions.

Discontinued Operations

Earnings from discontinued operations for the year ended December

31, 2002 are $242.3 million, compared with $45.3 million for

2001. The 2002 results include a gain on sale of the Energy

Services business of $240.0 million. The sale was completed in

May 2002. Earnings in 2001 included a full year's operations and

$14.3 million related to the positive effect of income tax rate

reductions.

Enbridge will hold a conference call at 2:15 p.m. Mountain time

(4:15 p.m. Eastern time) today to discuss the annual results. The

call will be broadcast live on the Internet at

www.enbridge.com/investor. A replay will be available shortly

thereafter.

The Annual and Special Meeting of Shareholders will be held at

1:30 p.m. Mountain time on Wednesday, May 7, 2003, in the Crystal

Ballroom at the Fairmont Palliser Hotel in Calgary, Alberta.

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 U.S.,

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 U.S. and South America. Enbridge common shares trade on the

Toronto Stock Exchange in Canada and on the New York Stock

Exchange in the U.S. under the symbol ENB. Information about

Enbridge is available on the Company's web site 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 certain 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        Year ended(unaudited; millions of               December 31,      December 31, Canadian dollars,              -------------------  --------------- except per share amounts)           2002     2001     2002     2001--------------------------------------------------------------------FINANCIAL                                                            Earnings/(Loss) Applicable  to Common Shareholders                                              Energy Transportation North        53.8     59.1    236.2    205.1  Energy Transportation South        (2.8)    18.6    (41.4)    46.4  Energy Distribution               (22.7)   (35.5)   113.8    181.8  International                      17.6     10.5     68.0     35.6  Corporate                         (11.9)   (23.0)   (42.4)   (55.7)--------------------------------------------------------------------  Continuing operations              34.0     29.7    334.2    413.2  Discontinued operations               -     10.1    242.3     45.3--------------------------------------------------------------------                                     34.0     39.8    576.5    458.5---------------------------------------------------------------------------------------------------------------------------------------- Cash Provided By/(Used In)  Operating Activities                                                Earnings plus charges/(credits)   not affecting cash                37.5    165.4    732.7    735.7  Changes in operating assets   and liabilities                  (41.6)  (271.9)   151.6   (323.1)  Cash provided by operating   activities   of discontinued operations           -    (10.7)    26.3      1.9--------------------------------------------------------------------                                     (4.1)  (117.2)   910.6    414.5---------------------------------------------------------------------------------------------------------------------------------------- Common Share Dividends              64.6     57.0    251.1    227.5                                                                     Per Common Share Amounts                                             Earnings from continuing   operations                        0.20     0.19     2.09     2.63  Earnings from discontinued   operations                       (0.02)    0.06     1.51     0.28--------------------------------------------------------------------                                     0.18     0.25     3.60     2.91---------------------------------------------------------------------------------------------------------------------------------------- Dividends                           0.38     0.35     1.52     1.40                                   ---------------------------------                                   --------------------------------- Weighted Average Common Shares  Outstanding (millions)                              160.3    157.3                                                      --------------                                                      --------------OPERATING                                                            Energy Transportation(2)                                             Deliveries (thousands of   barrels per day)                 2,152    2,137    2,088    2,109  Barrel miles (billions)             183      177      705      695  Average haul (miles)                923      902      925      903 Energy Distribution(3)                                               Volumes (billion cubic feet)         47       45      410      427  Number of active customers   (thousands)                      1,623    1,571    1,623    1,571  Degree day deficiency(4)                                             Actual                               4       34    3,362    3,766   Forecast based on normal weather    69       72    3,700    3,816--------------------------------------------------------------------1. Highlights of Energy Distribution reflect the results of Enbridge   Gas Distribution (formerly Enbridge Consumers Gas) and other gas    distribution operations for the three months and the year ended    September 30, 2002 and 2001. 2. Energy Transportation operating highlights include the statistics    of the Lakehead System and wholly-owned liquid pipeline operations.3. Energy Distribution volumes and the number of active customers are    derived from the aggregate system supply and direct purchase gas    supply arrangements. 4. Degree-day deficiency is a measure of coldness. It is calculated    by accumulating for each day in the period the total number of    degrees easch 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        Year ended(unaudited; millions of               December 31,      December 31, Canadian dollars,              ------------------  ---------------- except per share amounts)           2002     2001     2002     2001--------------------------------------------------------------------                                                                    Revenues                                                             Gas sales                          360.0    376.5  2,987.7  2,675.3 Transportation                     247.1    268.3  1,296.6  1,177.6 Energy services                     50.4     66.7    263.2    228.0--------------------------------------------------------------------                                    657.5    711.5  4,547.5  4,080.9--------------------------------------------------------------------Expenses                                                             Gas costs                          292.1    306.0  2,578.0  2,202.8 Operating and administrative       170.9    213.2    834.1    739.1 Depreciation                       100.5    102.8    403.9    392.5 Loss on sale of Enbridge  Midcoast Energy assets              5.3        -    122.7        ---------------------------------------------------------------------                                    568.8    622.0  3,938.7  3,334.4--------------------------------------------------------------------                                                                    Operating Income                     88.7     89.5    608.8    746.5Investment and Other Income          67.9     47.7    283.1    194.9Interest Expense                   (101.1)  (122.6)  (422.0)  (437.1)--------------------------------------------------------------------                                     55.5     14.6    469.9    504.3Income Taxes                        (12.6)    21.1   (102.1)   (66.7)--------------------------------------------------------------------Earnings from Continuing Operations                          42.9     35.7    367.8    437.6Earnings from Discontinued Operations                             -     10.1    242.3     45.3--------------------------------------------------------------------Earnings                             42.9     45.8    610.1    482.9Preferred Security Distributions     (7.1)    (4.3)   (26.7)   (17.5)Preferred Share Dividends            (1.8)    (1.7)    (6.9)    (6.9)--------------------------------------------------------------------Earnings Applicable to Common Shareholders                 34.0     39.8    576.5    458.5----------------------------------------------------------------------------------------------------------------------------------------                                                                    Earnings Applicable to Common Shareholders                                                 Continuing Operations               34.0     29.7    334.2    413.2 Discontinued Operations                -     10.1    242.3     45.3--------------------------------------------------------------------                                     34.0     39.8    576.5    458.5----------------------------------------------------------------------------------------------------------------------------------------                                                                    Earnings/(Loss) Per Common Share                                     Continuing Operations               0.20     0.19     2.09     2.63 Discontinued Operations            (0.02)    0.06     1.51     0.28--------------------------------------------------------------------                                     0.18     0.25     3.60     2.91----------------------------------------------------------------------------------------------------------------------------------------                                                                    Diluted Earnings/(Loss) Per Common Share                                                    Continuing Operations               0.19     0.19     2.06     2.60 Discontinued Operations            (0.01)    0.06     1.50     0.28--------------------------------------------------------------------                                     0.18     0.25     3.56     2.88----------------------------------------------------------------------------------------------------------------------------------------                                                                    See accompanying notes to the unaudited consolidated financial statements.                                          ENBRIDGE INC.                                                       CONSOLIDATED STATEMENTS OF RETAINED EARNINGS                                                                                            (unaudited; millions of Canadian dollars) --------------------------------------------------------------------Year ended December 31,                               2002      2001--------------------------------------------------------------------                                                                    Retained Earnings at Beginning of Year               812.3     581.3Earnings Applicable to Common Shareholders           576.5     458.5Effect of Change in Accounting for Stock-Based Compensation                         (5.4)        -Preferred Securities Issue Costs                      (4.2)        -Common Share Dividends                              (251.1)   (227.5)--------------------------------------------------------------------                                                                    Retained Earnings at End of Year                   1,128.1     812.3----------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financial statements.                                                           ENBRIDGE INC.                                                       CONSOLIDATED STATEMENTS OF CASH FLOWS  --------------------------------------------------------------------                              Three months ended          Year ended                                    December 31,        December 31,(unaudited; millions of       ------------------     --------------- Canadian dollars)                2002      2001      2002      2001--------------------------------------------------------------------Cash Provided By/(Used In) Operating Activities                                                Earnings from continuing  operations                      42.9      35.7     367.8     437.6 Charges/(credits) not  affecting cash                                                      Depreciation                   100.5     102.8     403.9     392.5  Equity earnings less than/(in   excess) of cash   distributions                 (22.5)      0.8     (44.6)      1.2  Gain on reduction of   ownership interest                -     (11.9)    (10.0)    (23.4)  Gain on sale of securities         -         -     (21.4)        -  Loss on sale of assets           5.3         -     122.7         -  Future income taxes           (115.4)     33.4     (64.7)    (44.6)  Other                           26.7       4.6     (21.0)    (27.6) Changes in operating assets  and liabilities                (41.6)   (271.9)    151.6    (323.1) Cash provided by operating  activities of discontinued  operations                         -     (10.7)     26.3       1.9--------------------------------------------------------------------                                  (4.1)   (117.2)    910.6     414.5--------------------------------------------------------------------Investing Activities                                                 Acquisitions                        -     (37.3)   (289.3)   (599.1) Long-term investments          (819.2)     (5.6) (1,282.7)    (41.8) Additions to property, plant  and equipment                 (187.9)   (294.3)   (729.9)   (683.3) Sale of Energy Services  business                           -         -     993.3         - Sale of Enbridge Midcoast  Energy assets                  529.3         -     529.3         - Sale of other assets             64.8         -      73.8         - Proceeds from sale  of securities                      -         -     110.5         - Repayments by/(loans to)  affiliate                      135.8    (280.6)    358.1    (280.6) Changes in construction  payable                         (2.6)     12.8     (14.8)    (14.0) Other                            (6.9)     (0.7)    (17.4)     (2.9)--------------------------------------------------------------------                                (286.7)   (605.7)   (269.1) (1,621.7)--------------------------------------------------------------------Financing Activities                                                 Net change in short-term  borrowings and  short-term debt               (145.3)    837.3  (1,163.5)  1,521.4 Long-term debt issued               -     400.0     247.4     905.6 Long-term debt repayments      (125.0)   (430.8)   (382.7)   (979.6) Non-controlling interests         3.9      (1.2)      0.2      (4.1) Preferred securities issued         -         -     193.5         - Common shares issued              3.5       3.6     293.1      23.3 Enbridge Energy Management  shares issued                  421.9         -     421.9         - Preferred security  distributions                   (7.1)     (4.3)    (26.7)    (17.5) Preferred share dividends        (1.8)     (1.7)     (6.9)     (6.9) Common share dividends          (64.6)    (57.0)   (251.1)   (227.5)--------------------------------------------------------------------                                  85.5     745.9    (674.8)  1,214.7--------------------------------------------------------------------Increase/(decrease) in Cash     (205.3)     23.0     (33.3)      7.5Cash at Beginning of Period      246.0      51.0      74.0      66.5--------------------------------------------------------------------Cash at End of Period             40.7      74.0      40.7      74.0----------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financial statements. ENBRIDGE INC.CONSOLIDATED STATEMENTS OF FINANCIAL POSITION--------------------------------------------------------------------December 31,                                 2002               2001--------------------------------------------------------------------                                      ASSETS                                                              Current Assets                                                        Cash                                       40.7               74.0  Accounts receivable and other             817.5            1,270.2  Gas in storage                            583.8              665.6  Current assets of discontinued   operations                                   -              123.0  Current assets held for sale                  -              148.9--------------------------------------------------------------------                                          1,442.0            2,281.7Property, Plant and Equipment, net                                      6,947.6            6,817.5Long-Term Investments                     3,371.5            1,772.8Receivable from Affiliate                   701.5                  -Deferred Amounts                            315.8              329.7Future Income Taxes                         209.0              142.0Long-Term Assets of Discontinued Operations                        -              750.0Long-Term Assets Held for Sale                  -            1,034.0                                                                    --------------------------------------------------------------------                                         12,987.4           13,127.7----------------------------------------------------------------------------------------------------------------------------------------                                                                    LIABILITIES AND SHAREHOLDERS' EQUITY                                                             Current Liabilities                                                   Short-term borrowings                     247.5              410.9  Accounts payable and other                714.1              679.9  Interest payable                          102.6              100.2  Current maturities and   short-term debt                          652.3            1,819.7  Current liabilities of   discontinued operations                      -               73.8  Current liabilities held for   sale                                         -              125.3--------------------------------------------------------------------                                          1,716.5            3,209.8Long-Term Debt                            6,040.3            5,913.3Future Income Taxes                         837.4              722.8Non-Controlling Interests                   560.8              131.1Long-Term Liabilities of Discontinued Operations                        -              118.6                                                                    --------------------------------------------------------------------                                          9,155.0           10,095.6--------------------------------------------------------------------Shareholders' Equity                                                  Share capital                                                        Preferred securities                     533.7              339.7   Preferred shares                         125.0              125.0   Common shares                          2,169.0            1,875.9  Retained earnings                       1,128.1              812.3  Foreign currency translation   adjustment                                12.3                7.4  Reciprocal shareholding                  (135.7)            (128.2)--------------------------------------------------------------------                                          3,832.4            3,032.1--------------------------------------------------------------------    Contingencies (Note 8)                                                                              12,987.4           13,127.7----------------------------------------------------------------------------------------------------------------------------------------See accompanying notes to the unaudited consolidated financial statements.SELECTED NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTSThe accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accountingprinciples. Certain reclassifications have been made to the priorperiod financial statements to conform to the current year'spresentation.1. SEGMENTED INFORMATION(millions of Canadian dollars)Three months ended December 31, 2002--------------------------------------------------------------------                    Energy                Transportation              ----------------      Energy                 North   South Distribution  Inter- Corporate Consol-                                           national           idated--------------------------------------------------------------------                                                                    Revenues         183.3    89.4        375.9     7.4       1.5  657.5Gas costs            -   (69.4)      (222.7)      -         - (292.1)Operating and administrative  (64.1)  (17.0)       (77.9)   (7.6)     (4.3)(170.9)Depreciation     (38.9)   (1.6)       (57.9)   (0.8)     (1.3)(100.5)Loss on sale of Enbridge Midcoast Energy assets       -    (5.3)           -       -         -   (5.3)                 -----  ------  -----------  ------  -------- -------Operating income/(loss)    80.3    (3.9)        17.4    (1.0)     (4.1)  88.7 Investment and other income/(expense) 25.4    12.7         (2.5)   18.0      14.3   67.9Interest and preferred equity charges         (25.6)   (2.1)       (37.6)   (0.7)    (44.0)(110.0)Income taxes           (26.3)   (9.5)           -     1.3      21.9  (12.6)                 -----  ------  -----------  ------  -------- -------Earnings/(loss) from                                                                continuing operations       53.8    (2.8)       (22.7)   17.6     (11.9)  34.0                 -----  ------  -----------  ------  --------                  -----  ------  -----------  ------  -------- Earnings from discontinued operations                                                        -                                                              ------Earnings applicable to common shareholders                                         34.0                                                              ------                                                              ------Three months ended December 31, 2001--------------------------------------------------------------------                    Energy                Transportation              ----------------      Energy                 North   South Distribution  Inter- Corporate Consol-                                           national           idated--------------------------------------------------------------------                                                                    Revenues         185.3   251.3        263.6    10.0       1.3  711.5Gas costs            -  (196.1)      (109.9)      -         - (306.0)Operating and administrative  (64.4)  (26.9)      (110.9)   (5.0)     (6.0)(213.2)Depreciation     (33.9)   (9.5)       (57.2)   (1.4)     (0.8)(102.8)                 -----  ------  -----------  ------  -------- -------Operating income/(loss)    87.0    18.8        (14.4)    3.6      (5.5)  89.5Investment and other income/(expense) 20.6    19.7         (5.8)    7.7       5.5   47.7Interest and preferred equity charges         (24.9)   (9.9)       (41.6)      -     (52.2)(128.6)Income taxes           (23.6)  (10.0)        26.3    (0.8)     29.2   21.1                 -----  ------  -----------  ------  -------- -------Earnings/(loss) from continuing operations       59.1    18.6        (35.5)   10.5     (23.0)  29.7                 -----  ------  -----------  ------  --------                 -----  ------  -----------  ------  --------Earnings from discontinued operations                                                     10.1                                                              ------                                                                    Earnings applicable to common shareholders                                                   39.8                                                              ------                                                              ------Year ended December 31, 2002                                        --------------------------------------------------------------------                    Energy                Transportation              ----------------      Energy                North   South Distribution  Inter- Corporate Consol-                                           national           idated--------------------------------------------------------------------                                                                    Revenues        742.7 1,264.2      2,506.6     27.2      6.8 4,547.5Gas costs           -(1,051.4)    (1,526.6)       -        -(2,578.0)Operating and administrative(263.6) (130.7)      (404.3)   (19.0)   (16.5) (834.1)Depreciation   (143.2)  (24.8)      (229.9)    (2.9)    (3.1) (403.9)Loss on sale of Enbridge Midcoast Energy assets      -  (122.7)           -        -        -  (122.7)                 -----  ------  -----------  ------  -------- -------Operating income/(loss)  335.9   (65.4)       345.8      5.3    (12.8)  608.8Investment and other income          82.7    44.2         19.9     64.0     72.3   283.1Interest and preferred equity charges        (99.8)  (28.1)      (161.1)    (1.6)  (165.0) (455.6)Income taxes          (82.6)    7.9        (90.8)     0.3     63.1  (102.1)                -----  ------  -----------  -------  -------- -------Earnings/(loss) from                                                                 continuing operations     236.2   (41.4)       113.8     68.0    (42.4)  334.2                -----  ------  -----------  -------  --------                -----  ------  -----------  -------  --------Earnings from discontinued operations                                                    242.3                                                              ------                                                                     Earnings applicable to common shareholders                                                  576.5                                                              ------                                                              ------Year ended December 31, 2001                                        --------------------------------------------------------------------                    Energy                Transportation              ----------------      Energy                North   South Distribution  Inter- Corporate Consol-                                           national           idated--------------------------------------------------------------------Revenues        695.6   708.8      2,638.3     30.8      7.4 4,080.9Gas costs           -  (558.9)    (1,643.9)       -        -(2,202.8)Operating and administrative(242.6)  (71.3)      (385.1)   (19.0)   (21.1) (739.1)Depreciation   (134.9)  (29.2)      (222.1)    (2.5)    (3.8) (392.5)                -----  ------  -----------  --------  ------- -------Operating income/(loss)  318.1    49.4        387.2      9.3    (17.5)  746.5Investment and other income/(expense)69.6    53.0         (0.2)    27.0     45.5   194.9Interest and preferred equity charges       (104.0)  (28.3)      (161.7)    (0.1)  (167.4) (461.5)Income taxes          (78.6)  (27.7)       (43.5)    (0.6)    83.7   (66.7)                -----  ------  -----------    ------  ------- -------Earnings/(loss) from                                                                 continuing operations     205.1    46.4        181.8     35.6    (55.7)  413.2                -----  ------  -----------  -------  --------                -----  ------  -----------  -------  --------Earnings from discontinued operations                                                     45.3                                                              ------Earnings applicable to common shareholders                                                  458.5                                                              ------                                                              ------

2. SALE OF ENBRIDGE MIDCOAST ENERGY ASSETS

In October 2002, the Company closed the sale of the United States

assets of Enbridge Midcoast Energy to Enbridge Energy Partners,

L.P. (EEP), including the Northeast Texas assets described in

Note 3, for proceeds of US$820.0 million. The Company received

cash proceeds of approximately US$339.0 million and the remaining

consideration, in the form of assumed affiliate debt, will be

settled when EEP secures additional financing.

The Company continues to exercise significant influence over the

assets sold and, for the period that the assets were held for

sale, results of operations were not segregated from continuing

operations. The assets generated after-tax earnings of $7.3

million in 2002, excluding the loss on sale of $82.2 million,

after tax.

3. ACQUISITION

In March 2002, the Company acquired natural gas gathering and

processing facilities in Northeast Texas for cash consideration

of $289.3 million. These assets are included in the sale

described in Note 2. The results of operations have been

included in the consolidated statement of earnings for the period

they were owned.

(millions of Canadian dollars)                                      --------------------------------------------------------------------Fair Value of Assets Acquired                                         Property, plant and equipment                                242.3  Goodwill                                                      56.2  Working capital deficiency                                    (9.2)--------------------------------------------------------------------                                                               289.3----------------------------------------------------------------------------------------------------------------------------------------Purchase Price                                                        Cash                                                         288.2  Transaction costs                                              1.1--------------------------------------------------------------------                                                               289.3----------------------------------------------------------------------------------------------------------------------------------------4. DISCONTINUED OPERATIONS The sale of the Company's operations that provide energy products andservices to retail and commercial customers, including the water heaterrental program, closed in May 2002.Selected financial information related to discontinued operations is asfollows.                              Three months ended          Year endedEarnings                            December 31,        December 31,                              ------------------      --------------(millions of Canadian dollars)   2002       2001      2002      2001--------------------------------------------------------------------                                                                    Net gain on disposition                        -          -     240.0         -Earnings                            -       10.1       2.3      45.3--------------------------------------------------------------------Earnings from discontinued operations                         -       10.1     242.3      45.3----------------------------------------------------------------------------------------------------------------------------------------                                                                                                  Three months ended          Year endedSelected Earnings Information       December 31,        December 31,                              ------------------      --------------(millions of Canadian dollars)   2002       2001      2002      2001--------------------------------------------------------------------Revenues                            -      348.5     181.9     463.0Income tax expense/(recovery)                 -       (1.7)     34.7       2.5Allocated interest expense          -       25.0      12.1      35.4

5. PREFERRED SECURITIES

In February 2002, the Company completed a public offering of $200

million, 7.8% Preferred Securities for net proceeds of $193.5

million. The Preferred Securities may be redeemed at the

Company's option in whole or in part after the fifth anniversary

of issue. The Company has the right to defer, subject to certain

conditions, payments of distributions on the securities for a

period of up to 20 consecutive quarterly periods. Deferred and

regular distribution amounts are payable in cash or, at the

option of the Company, in common shares of the Company. Since

the distributions may be settled through the issuance of common

shares at the Company's option, the Preferred Securities are

classified into their respective debt and equity components. The

equity component of the Preferred Securities was $194.8 million

at December 31, 2002.

6. COMMON SHARES

On September 4, 2002, the Company completed a public offering of

5.0 million common shares at $46.30 per common share. In

connection with the offering, the Company completed a private

placement of 500,000 common shares to Noverco Inc., also at

$46.30 per common share. Net proceeds from the public offering

and the private placement totalled $245.2 million.

7. STOCK-BASED COMPENSATION

The Company accounts for the issue of options under its stock

option plans as capital transactions when the options are

exercised. During the year ended December 31, 2002, 1.8 million

stock options were issued at an average exercise price of $44.90

under the Company's Incentive Stock Option Plan. Of these

options, 1.0 million were fixed stock options and 800,000 were

performance-based stock options. The performance-based options

vest in equal annual instalments over a five-year period and

become exercisable, as to 50% of the grant, if the market price

of a common share exceeds $61.00 per share for 20 consecutive

trading days during the five-year period ended September 16, 2007

and, as to 100%, if the market price of a common share exceeds

$71.00 for 20 consecutive trading days during the same period.

The performance-based options expire on September 16, 2007 but

will extend to September 16, 2010 for any that become exercisable

before September 16, 2007. If the Company had used the

fair-value based method to account for its fixed stock options

and performance-based options, earnings and earnings per share

would have been as follows.

                               Three months ended         Year ended(millions of Canadian dollars)  December 31, 2002   December 31,2002--------------------------------------------------------------------                                                                 Earnings applicable to common shareholders from continuing operations                                                         As reported                                  34.0              334.2Stock-based compensation expense                                      1.0                2.9--------------------------------------------------------------------Pro-forma                                    33.0              331.3                                                                    Earnings applicable to common shareholders                                                As reported                                  34.0              576.5Stock-based compensation expense                                      1.0                2.9--------------------------------------------------------------------Pro-forma                                    33.0              573.6                                                                    Earnings per common share from continuing operations                                                         As reported                                  0.20               2.09Pro-forma                                    0.19               2.07                                                                    Earnings per common share                                           As reported                                  0.18               3.60Pro-forma                                    0.17               3.58

1. Pro-forma earnings and earnings per common share do not

reflect options granted prior to January 1, 2002, the date of

adoption of the standard on stock-based compensation.

2. The Black-Scholes model was used to calculate the fair value

of the fixed stock options. Significant assumptions include a

risk-free interest rate of 5.33%, expected volatility of 25%, an

expected life of 10 years and an expected dividend yield of

3.51%. The weighted average grant-date fair value was $11.42 for

the fixed stock options granted during the year ended December

31, 2002.

3. A barrier valuation model was used to calculate the fair value

of the performance-based options. Significant assumptions include

a risk-free interest rate of 4.20%, expected volatility of 24%,

an expected life of 8 years and an expected dividend yield of

3.46%. The weighted average grant-date fair value was $7.65 for

performance-based options granted during the year ended December

31, 2002.

8. CONTINGENCIES

Late Payment Penalties

In October 2002, the Supreme Court of Canada granted an

Application for Leave to Appeal to a customer who commenced an

action against Enbridge Gas Distribution (formerly Enbridge

Consumers Gas) claiming that the OEB-approved late payment

penalties charged to customers were contrary to Canadian federal

law. The Court will hear the plaintiff's appeal of the Ontario

Court of Appeal's decision, released in December 2001, to dismiss

a Notice of Appeal filed by the plaintiff in April 2000. The

Company believes it has sound defences to the plaintiff's claim

and it intends to vigorously defend the action.

CAPLA Claim

The Canadian Alliance of Pipeline Landowners' Associations and

two individual landowners have commenced an action, which they

will be applying to certify as a class action, against the

Company and TransCanada PipeLines Limited. The claim relates to

restrictions in the National Energy Board Act on the landowners'

use of land within a 30-metre control zone on either side of the

pipeline easements. The Company believes it has a sound defence

and intends to vigorously defend the claim. Since the outcome is

indeterminable, the Company has made no provision for any

potential liability.

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