Content

Consolidated Statements of Financial Position

Year ended December 31,

2008

2007

(millions of dollars)

Assets



Current Assets



Cash and cash equivalents

17.3

14.7

Accounts receivable and other

38.8

32.8

 

56.1

47.5

Property, Plant and Equipment, Net (Note 6)

1,308.9

1,329.0

Intangible Assets (Note 7)

90.9

96.4

Goodwill

308.1

308.1

Deferred Amounts and Other Assets

90.7

75.0

Future Income Taxes (Note 17)

3.5

2.8

 

1,858.2

1,858.8

 

Liabilities and Unitholders’ Equity



Current Liabilities



Accounts payable and accrued liabilities

49.6

39.6

Distributions payable

3.0

2.8

Current portion of long-term debt (Note 8)

100.0

-

Current portion of non-recourse long-term debt (Note 9)

30.9

28.7

183.5

71.1

Long-term Debt (Note 8)

178.8

284.2

Non-recourse Long-term Debt (Note 9)

764.7

761.1

ECT Preferred Units (Note 11)

380.2

380.2

Long-term Liabilities

18.3

11.0

Asset Retirement Obligations (Note 12)

10.9

7.9

Future Income Taxes (Note 17)

59.9

64.2

 

1,596.3

1,579.7

Unitholders’ Equity



Trust units (Note 13)

333.4

333.4

Deficit

(61.9)

(48.1)

Accumulated other comprehensive loss

(9.6)

(6.2)

 

261.9

279.1

 

1,858.2

1,858.8

The accompanying notes to the consolidated financial statements are an integral part of these statements.

Approved by the Trustees of Enbridge Commercial Trust on behalf of Enbridge Income Fund:

Gordon G. Tallman's Signature

Gordon G. Tallman
Trustee

Richard H. Auchinleck's Signature

Richard H. Auchinleck
Trustee