EMERA INC, 40-F filed on 2/21/2025
Annual Report (foreign private issuer)
v3.25.0.1
Cover Page
12 Months Ended
Dec. 31, 2024
shares
Entity Listings [Line Items]  
Document Type 40-F
Document Registration Statement false
Document Annual Report true
Document Period End Date Dec. 31, 2024
Entity File Number 000-54516
Entity Registrant Name EMERA INCORPORATED
Entity Incorporation, State or Country Code A5
Entity Address, Address Line One 5151 Terminal Road
Entity Address, City or Town Halifax
Entity Address, State or Province NS
Entity Address, Country CA
Entity Address, Postal Zip Code B3J 1A1
City Area Code 902
Local Phone Number 428-6096
Annual Information Form true
Audited Annual Financial Statements true
Entity Current Reporting Status No
Entity Interactive Data Current Yes
Document Fin Stmt Error Correction Flag false
Entity Emerging Growth Company false
ICFR Auditor false
Current Fiscal Year End Date --12-31
Document Fiscal Year Focus 2024
Auditor Firm Id 1263
Auditor Name Ernst & Young LLP
Auditor Location Halifax, Canada
Entity Central Index Key 0001127248
Amendment Flag false
Document Fiscal Period Focus FY
Business Contact [Member]  
Entity Listings [Line Items]  
Contact Personnel Name Emera US Finance LP
Entity Address, Address Line One c/o Corporation Service Company
Entity Address Address Line Two 251 Little Falls Drive
Entity Address, City or Town Wilmington
Entity Address, State or Province DE
Entity Address, Postal Zip Code 19808
City Area Code 302
Local Phone Number 636-5401
Common Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 295,935,686
Series A Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 4,866,814
Series B Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 1,133,186
Series C Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 10,000,000
Series E Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 5,000,000
Series F Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 8,000,000
Series H Preferred Stock  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 12,000,000
Series J Preferred Stock [Member]  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 8,000,000
Series L Preferred Stock [Member]  
Entity Listings [Line Items]  
Entity Common Stock, Shares Outstanding 9,000,000
v3.25.0.1
Consolidated Statements of Income - CAD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Operating revenues    
Total operating revenues (note 6) $ 7,200.0 $ 7,563.0
Operating expenses    
Operating, maintenance and general expenses ("OM&G") 1,918.0 1,879.0
Provincial, state, and municipal taxes 427.0 433.0
Depreciation and amortization 1,162.0 1,049.0
Impairment charges (note 23) 225.0 0.0
Total operating expenses 6,120.0 5,769.0
Income from operations 1,080.0 1,794.0
Income from equity investments (note 8) 99.0 146.0
Other income, net (note 9) 203.0 158.0
Interest expense, net (note 10) (973.0) (925.0)
Income before provision for income taxes 409.0 1,173.0
Income tax (recovery) expense (note 11) (159.0) 128.0
Net income 568.0 1,045.0
Non-controlling interest in subsidiaries ("NCI") 1.0 1.0
Preferred stock dividends 73.0 66.0
Net income attributable to common shareholders $ 493.6 $ 977.7
Earnings per common share (note 13)    
Basic $ 1.71 $ 3.57
Diluted $ 1.71 $ 3.57
Weighted average shares of common stock outstanding (in millions) (note 13)    
Basic 289.1 273.6
Diluted 289.2 273.8
Dividends per common share declared $ 2.8775 $ 2.7875
Regulated | Gas Revenue    
Operating revenues    
Total operating revenues (note 6) $ 1,575.0 $ 1,489.0
Operating expenses    
Fuel for generation and purchased power 396.0 527.0
Regulated | Electric Revenue    
Operating revenues    
Total operating revenues (note 6) 5,872.0 5,746.0
Operating expenses    
Fuel for generation and purchased power 1,992.0 1,881.0
Non-Regulated    
Operating revenues    
Total operating revenues (note 6) $ (247.0) $ 328.0
v3.25.0.1
Consolidated Statements of Comprehensive Income - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Consolidated Statements of Comprehensive Income    
Net income $ 568 $ 1,045
Other comprehensive income (loss) ("OCI"), net of tax    
Foreign currency translation adjustment 1,027 (270)
Unrealized (losses) gains on net investment hedges (139) 38
Cash flow hedges - reclassification adjustment for gains included in income (2) (2)
Cash flow hedges    
Unrealized gains on available-for-sale investment 2 0
Net change in unrecognized pension and post-retirement benefit obligation 68 (39)
OCI 956 (273)
Comprehensive income 1,524 772
Comprehensive income attributable to NCI 1 1
Comprehensive Income of Emera Incorporated $ 1,523 $ 771
v3.25.0.1
Consolidated Statements of Comprehensive Income (Parenthetical) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Foreign currency translation, tax expense (recovery) $ 10 $ (7)
Hybrid Notes as a hedge of the foreign currency exposure 1,200 1,200
Net change in unrecognized pension and post-retirement benefit obligation 1
OCI, tax expense (recovery) 10 (6)
Net investment in United States dollar denominated operations    
Hybrid Notes as a hedge of the foreign currency exposure $ 1,200 $ 1,200
v3.25.0.1
Consolidated Balance Sheets - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Current assets    
Cash and cash equivalents $ 196 $ 567
Restricted cash 17 21
Inventory (note 15) 781 790
Derivative instruments (notes 16 and 17) 115 174
Regulatory assets (note 7) 595 339
Receivables and other current assets (note 19) 1,811 1,817
Assets held for sale (note 4) 173 0
Total current assets 3,688 3,708
Property, plant and equipment ("PP&E"), net of accumulated depreciation and amortization of $10,442 and $9,994, respectively (note 21) 26,168 24,376
Other assets    
Deferred income taxes (note 11) 392 208
Derivative instruments (notes 16 and 17) 51 66
Regulatory assets (note 7) 2,832 2,766
Net investment in direct finance and sales type leases (note 20) 610 621
Investments subject to significant influence (note 8) 654 1,402
Goodwill (note 23) 5,858 5,871
Other long-term assets (note 33) 538 462
Assets held for sale (note 4) 2,160 0
Total other assets 13,095 11,396
Total assets 42,951 39,480
Current liabilities    
Short-term debt (note 24) 1,400 1,433
Current portion of long-term debt (note 26) 234 676
Accounts payable 1,992 1,454
Derivative instruments (notes 16 and 17) 526 386
Regulatory liabilities (note 7) 262 168
Other current liabilities (note 25) 489 427
Liabilities associated with assets held for sale (note 4) 212 0
Total current liabilities 5,115 4,544
Long-term liabilities    
Long-term debt (note 26) 18,173 17,689
Deferred income taxes (note 11) 2,331 2,352
Derivative instruments (notes 16 and 17) 91 118
Regulatory liabilities (note 7) 1,618 1,604
Pension and post-retirement liabilities (note 22) 274 265
Other long-term liabilities (notes 8 and 27) 910 820
Liabilities associated with assets held for sale (note 4) 1,148 0
Total long-term liabilities 24,545 22,848
Equity    
Common stock (note 12) 9,042 8,462
Cumulative preferred stock (note 29) 1,422 1,422
Contributed surplus 84 82
Accumulated other comprehensive income ("AOCI") (note 14) 1,261 305
Retained earnings 1,468 1,803
Total Emera Incorporated equity 13,277 12,074
NCI (note 30) 14 14
Total equity 13,291 12,088
Total liabilities and equity 42,951 39,480
Commitments and contingencies (note 28)
v3.25.0.1
Consolidated Balance Sheets (Parenthetical) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Consolidated Balance Sheets    
Accumulated depreciation and amortization on property, plant and equipment $ 10,442 $ 9,994
v3.25.0.1
Consolidated Statements of Cash Flows - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Operating activities    
Net income $ 568 $ 1,045
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 1,165 1,060
Income from equity investments, net of dividends (8) (22)
Allowance for funds used during construction ("AFUDC") - equity (53) (38)
Deferred income taxes, net (191) 97
Net change in pension and post-retirement liabilities (46) (68)
NSPI fuel adjustment mechanism ("FAM") 451 (88)
Net change in fair value ("FV") of derivative instruments 228 (666)
Net change in regulatory assets and liabilities (226) 554
Net change in capitalized transportation capacity 175 434
Goodwill impairment charge 214 0
Gain on sale of LIL, excluding transaction costs (191) 0
Other operating activities, net 108 28
Changes in non-cash working capital (note 31) 452 (95)
Net cash provided by operating activities 2,646 2,241
Investing activities    
Additions to PP&E (3,151) (2,937)
Proceeds from disposal of investment subject to significant influence 927 0
Other investing activities 6 20
Net cash used in investing activities (2,218) (2,917)
Financing activities    
Change in short-term debt, net 56 (66)
Proceeds from short-term debt with maturities greater than 90 days 0 548
Repayment of short-term debt with maturities greater than 90 days 0 (1,086)
Proceeds from long-term debt, net of issuance costs 1,361 1,932
Retirement of long-term debt (1,086) (151)
Net repayments under committed credit facilities (825) (96)
Issuance of common stock, net of issuance costs 284 424
Dividends on common stock (538) (488)
Dividends on preferred stock (73) (66)
Other financing activities 3 (12)
Net cash (used in) provided by financing activities (818) 939
Effect of exchange rate changes on cash, cash equivalents, and restricted cash 23 (7)
Net (decrease) increase in cash, cash equivalents, restricted cash and cash associated with assets held for sale (367) 256
Cash, cash equivalents, and restricted cash, beginning of year 588 332
Cash, cash equivalents, restricted cash, and cash associated with assets held for sale, end of year $ 221 $ 588
v3.25.0.1
Consolidated Statements of Cash Flows (Parenthetical) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Cash, cash equivalents, restricted cash and cash associated with assets held for sale consists of:    
Cash $ 191 $ 559
Short-term investments 5 8
Restricted cash 17 21
Assets held for sale 8 0
Cash, cash equivalents, restricted cash and cash associated with assets held for sale $ 221 $ 588
v3.25.0.1
Consolidated Statements of Changes in Equity - CAD ($)
$ in Millions
Total
Common Stock [Member]
Preferred Stock
Contributed Surplus
Accumulated Other Comprehensive Income (Loss)
Retained Earnings
NCI
Beginning Balance at Dec. 31, 2022 $ 11,441 $ 7,762 $ 1,422 $ 81 $ 578 $ 1,584 $ 14
Net income of Emera Inc. 1,045 0 0 0 0 1,044 1
Other comprehensive income (loss), net of tax expense/recovery (273) 0 0 0 (273) 0 0
Dividends declared on preferred stock (note 29) (66) 0 0 0 0 (66) 0
Dividends declared on common stock (759) 0 0 0 0 (759) 0
Issued under the at-the-market program ("ATM"), net of after-tax issuance costs 397 397 0 0 0 0 0
Issued under the Dividend Reinvestment Program ("DRIP"), net of discount 272 272 0 0 0 0 0
Senior management stock options exercised and Employee Share Purchase Plan ("ECSPP") 32 31 0 1 0 0 0
Other (1) 0 0 0 0 0 (1)
Ending Balance at Dec. 31, 2023 12,088 8,462 1,422 82 305 1,803 14
Net income of Emera Inc. 568 0 0 0 0 567 1
Other comprehensive income (loss), net of tax expense/recovery 956 0 0 0 956 0 0
Dividends declared on preferred stock (note 29) (73) 0 0 0 0 (73) 0
Dividends declared on common stock (829) 0 0 0 0 (829) 0
Issued under the at-the-market program ("ATM"), net of after-tax issuance costs 261 261 0 0 0 0 0
Issued under the Dividend Reinvestment Program ("DRIP"), net of discount 291 291 0 0 0 0 0
Senior management stock options exercised and Employee Share Purchase Plan ("ECSPP") 30 28 0 2 0 0 0
Other (1) 0 0 0 0 0 (1)
Ending Balance at Dec. 31, 2024 $ 13,291 $ 9,042 $ 1,422 $ 84 $ 1,261 $ 1,468 $ 14
v3.25.0.1
Consolidated Statements of Changes in Equity (Parenthetical) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Consolidated Statements of Changes in Equity    
OCI, tax expense (recovery) $ 10 $ (6)
Dividends per common share declared $ 2.8775 $ 2.7875
v3.25.0.1
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations
Emera Incorporated (“Emera” or the “Company”) is an
 
energy and services company that invests in
electricity generation, transmission and distribution, and
 
gas transmission and distribution.
 
At December 31, 2024, Emera’s reportable segments
 
include the following:
 
 
Florida Electric Utility,
 
which consists of Tampa
 
Electric (“TEC”), a vertically integrated regulated
electric utility, serving
 
approximately
855,000
 
customers in West Central Florida;
 
Canadian Electric Utilities, which includes:
 
Nova Scotia Power Inc. (“NSPI”), a vertically integrated regulated
 
electric utility and the
primary electricity supplier in Nova Scotia, serving approximately
557,000
 
customers; and
 
a
100
 
per cent equity interest in NSP Maritime Link Inc. (“NSPML”),
 
which developed the
Maritime Link Project, a $
1.8
 
billion, including AFUDC, transmission project between the
island of Newfoundland and Nova Scotia.
On June 4, 2024, Emera completed the sale of its
31.1
 
per cent indirect minority equity interest in the
Labrador Island Link Partnership (“LIL”), which was previously
 
included in the Canadian Electric
Utilities segment. For further details, refer to note 4.
 
Gas Utilities and Infrastructure, which includes:
 
Peoples Gas System Inc. (“PGS”), a regulated gas distribution
 
utility, serving
 
approximately
508,000
 
customers across Florida;
 
New Mexico Gas Company,
 
Inc. (“NMGC”), a regulated gas distribution utility,
 
serving
approximately
550,000
 
customers in New Mexico. On August 5, 2024,
 
Emera announced an
agreement to sell NMGC. The transaction is expected to
 
close in late 2025, subject to certain
approvals, including approval by the New Mexico Public
 
Regulation Commission (“NMPRC”).
For further details, refer to note 4.
 
Emera Brunswick Pipeline Company Limited (“Brunswick
 
Pipeline”), a
145
-kilometre pipeline
delivering re-gasified liquefied natural gas from Saint John,
 
New Brunswick to the United
States (“US”) border under a
25
-year firm service agreement with Repsol Energy
 
North
America Canada Partnership (“Repsol Energy Canada”),
 
which expires in 2034;
 
 
SeaCoast Gas Transmission, LLC (“SeaCoast”),
 
a regulated intrastate natural gas
transmission company offering services in Florida;
 
and
 
a
12.9
 
per cent equity interest in Maritimes & Northeast
 
Pipeline (“M&NP”), a
1,400
-kilometre
pipeline that transports natural gas throughout markets
 
in Atlantic Canada and the
northeastern US.
 
 
Other Electric Utilities, which includes Emera (Caribbean)
 
Incorporated (“ECI”), a holding company
with regulated electric utilities that include:
 
The Barbados Light & Power Company Limited (“BLPC”),
 
a vertically integrated regulated
electric utility on the island of Barbados, serving approximately
135,000
 
customers;
 
 
Grand Bahama Power Company Limited (“GBPC”), a vertically
 
integrated regulated electric
utility on Grand Bahama Island, serving approximately
19,500
 
customers; and
 
a
19.5
 
per cent equity interest in St. Lucia Electricity Services
 
Limited (“Lucelec”), a vertically
integrated regulated electric utility on the island of St.
 
Lucia.
 
Emera’s other segment includes investments in
 
energy-related non-regulated companies that are
below the required threshold for reporting as separate
 
segments and corporate expense and revenue
items that are not directly allocated to the operations of Emera’s
 
subsidiaries and investments. This
includes:
 
Emera Energy, which
 
consists of:
 
Emera Energy Services (“EES”), a physical energy business
 
that purchases and sells
natural gas and electricity and provides related energy
 
asset management services;
 
 
Brooklyn Power Corporation (“Brooklyn Energy”), a
30
 
MW biomass co-generation
electricity facility in Brooklyn, Nova Scotia; and
 
a
50.0
 
per cent joint venture interest in Bear Swamp Power
 
Company LLC (“Bear
Swamp”), a
660
 
MW pumped storage hydroelectric facility in northwestern
Massachusetts.
 
 
Emera US Finance LP (“Emera Finance”), EUSHI Finance, Inc.
 
and TECO Finance, Inc.
(“TECO Finance”), financing subsidiaries of Emera;
 
Emera US Holdings Inc., a wholly owned holding company
 
for certain of Emera’s assets
located in the US; and
 
Other investments.
Basis of Presentation
These consolidated financial statements are prepared
 
and presented in accordance with United States
Generally Accepted Accounting Principles (“USGAAP”)
 
and, in the opinion of management, include all
adjustments that are of a recurring nature and necessary
 
to fairly state the financial position of Emera.
 
 
All dollar amounts are presented in Canadian dollars (“CAD”),
 
unless otherwise indicated.
Principles of Consolidation
These consolidated financial statements include the accounts
 
of Emera Incorporated, its majority-owned
subsidiaries, and a variable interest entity (“VIE”) in which
 
Emera is the primary beneficiary.
 
Emera uses
the equity method of accounting to record investments
 
in which the Company has the ability to exercise
significant influence, and for VIEs in which Emera is not
 
the primary beneficiary.
The Company performs ongoing analysis to assess whether
 
it holds any VIEs or whether any
reconsideration events have arisen with respect to existing
 
VIEs.
To
identify potential VIEs, management
reviews contractual and ownership arrangements such
 
as leases, long-term purchase power agreements,
tolling contracts, guarantees, jointly owned facilities and
 
equity investments. VIEs of which the Company
is deemed the primary beneficiary must be consolidated.
 
The primary beneficiary of a VIE has both the
power to direct the activities of the VIE that most significantly
 
impacts its economic performance and the
obligation to absorb losses or the right to receive benefits
 
of the VIE that could potentially be significant to
the VIE. In circumstances where Emera has an investment
 
in a VIE but is not deemed the primary
beneficiary, the VIE
 
is accounted for using the equity method. For further
 
details on VIEs, refer to note 33.
Intercompany balances and transactions have been
 
eliminated on consolidation, except for the net profit
on certain transactions between certain non-regulated and regulated
 
entities in accordance with
accounting standards for rate-regulated entities. The net profit
 
on these transactions, which would be
eliminated in the absence of the accounting standards
 
for rate-regulated entities, is recorded in non-
regulated operating revenues. An offset is recorded
 
to PP&E, regulatory assets, regulated fuel for
generation and purchased power,
 
or OM&G, depending on the nature of the transaction.
 
Use of Management Estimates
The preparation of consolidated financial statements
 
in accordance with USGAAP requires management
to make estimates and assumptions. These may affect
 
reported amounts of assets and liabilities at the
date of the financial statements and reported amounts
 
of revenues and expenses during the reporting
periods. Significant areas requiring use of management
 
estimates relate to rate-regulated assets and
liabilities, accumulated reserve for cost of removal, pension
 
and post-retirement benefits, unbilled
revenue, useful lives for depreciable assets, goodwill and long-lived
 
assets impairment assessments,
income taxes, asset retirement obligations (“ARO”), and
 
valuation of financial instruments. Management
evaluates the Company’s estimates on an ongoing
 
basis based upon historical experience, current and
expected conditions and assumptions believed to be reasonable
 
at the time the assumption is made, with
any adjustments recognized in income in the year they arise.
Regulatory Matters
Regulatory accounting applies where rates are established
 
by, or subject to
 
approval by, an
 
independent
third-party regulator. Rates
 
are designed to recover prudently incurred costs of providing
 
regulated
products or services and provide an opportunity for a reasonable
 
rate of return on invested capital, as
applicable. For further detail, refer to note 7.
Foreign Currency Translation
 
Monetary assets and liabilities denominated in foreign
 
currencies are converted to CAD at the rates of
exchange prevailing at the balance sheet date. The resulting differences
 
between the translation at the
original transaction date and the balance sheet date are
 
included in income.
Assets and liabilities of foreign operations whose functional
 
currency is not the Canadian dollar are
translated using exchange rates in effect at the balance
 
sheet date and the results of operations at the
average exchange rate in effect for the period. The
 
resulting exchange gains and losses on the assets
and liabilities are deferred on the balance sheet in AOCI.
The Company designates certain USD denominated debt
 
held in CAD functional currency companies as
hedges of net investments in USD denominated foreign
 
operations. The change in the carrying amount of
these investments, measured at exchange rates in effect
 
at the balance sheet date, is recorded in OCI.
Revenue Recognition
Regulated Electric and Gas Revenue:
Electric and gas revenues, including energy charges, demand
 
charges, basic facilities charges and
clauses and riders, are recognized when obligations under the
 
terms of a contract are satisfied, which is
when electricity and gas are delivered to customers over
 
time as the customer simultaneously receives
and consumes the benefits. Electric and gas revenues
 
are recognized on an accrual basis and include
billed and unbilled revenues. Revenues related to the
 
sale of electricity and gas are recognized at rates
approved by the respective regulators and recorded
 
based on metered usage, which occurs on a
periodic, systematic basis, generally monthly or bi-monthly.
 
At the end of each reporting period, electricity
and gas delivered to customers, but not billed, is estimated
 
and corresponding unbilled revenue is
recognized. The Company’s estimate of unbilled
 
revenue at the end of the reporting period
 
is calculated
by estimating the megawatt hours (“MWh”) or therms delivered
 
to customers at the established rates
expected to prevail in the upcoming billing cycle. This
 
estimate includes assumptions as to the pattern of
energy demand, weather, line
 
losses and inter-period changes to customer classes.
Non-regulated Revenue:
Marketing and trading margins are comprised of Emera
 
Energy’s corresponding purchases and sales
 
of
natural gas and electricity,
 
pipeline capacity costs and energy asset management
 
revenues. Revenues
are recorded when obligations under terms of the contract
 
are satisfied and are presented on a net basis
reflecting the nature of contractual relationships with customers
 
and suppliers.
Energy sales are recognized when obligations under the
 
terms of the contracts are satisfied, which is
when electricity is delivered to customers over time.
 
Other non-regulated revenues are recorded when obligations
 
under the terms of the contract are
satisfied.
Other:
Sales, value add, and other taxes, except for gross receipts
 
taxes discussed below,
 
collected by the
Company concurrent with revenue-producing activities
 
are excluded from revenue.
Franchise Fees and Gross Receipts
TEC and PGS recover from customers certain costs incurred,
 
on a dollar-for-dollar basis, through prices
approved by the Florida Public Service Commission (“FPSC”).
 
The amounts included in customers’ bills
for franchise fees and gross receipt taxes are included
 
as “Regulated electric” and “Regulated gas”
revenues in the Consolidated Statements of Income.
 
Franchise fees and gross receipt taxes payable by
TEC and PGS are included as an expense on the Consolidated
 
Statements of Income in “Provincial, state
and municipal taxes”.
NMGC is an agent in the collection and payment of franchise
 
fees and gross receipt taxes and is not
required by a tariff to present the amounts on
 
a gross basis. Therefore, NMGC’s franchise
 
fees and gross
receipt taxes are presented net with no line item impact
 
on the Consolidated Statements of Income.
PP&E
 
PP&E is recorded at original cost, including AFUDC or
 
capitalized interest, net of contributions received in
aid of construction.
The cost of additions, including betterments and replacements
 
of units, are included in “PP&E” on the
Consolidated Balance Sheets. When units of regulated PP&E
 
are replaced, renewed or retired, their cost,
plus removal or disposal costs, less salvage proceeds,
 
is charged to accumulated depreciation, with no
gain or loss reflected in income. Where a disposition of
 
non-regulated PP&E occurs, gains and losses are
included in income as the dispositions occur.
The cost of PP&E represents the original cost of materials,
 
contracted services, direct labour,
 
AFUDC for
regulated property or interest for non-regulated property,
 
ARO, and overhead attributable to the capital
project. Overhead includes corporate costs such as finance,
 
information technology and labour costs,
along with other costs related to support functions, employee
 
benefits, insurance, procurement, and fleet
operating and maintenance. Expenditures for project development
 
are capitalized if they are expected to
have a future economic benefit.
Normal maintenance projects and major maintenance
 
projects that do not increase overall life of the
related assets are expensed as incurred. When a major
 
maintenance project increases the life or value of
the underlying asset, the cost is capitalized.
 
Depreciation is determined by the straight-line method, based
 
on the estimated remaining service lives of
the depreciable assets in each functional class of depreciable
 
property. For some
 
of Emera’s rate-
regulated subsidiaries, depreciation is calculated using
 
the group remaining life method, which is applied
to the average investment, adjusted for anticipated costs
 
of removal less salvage, in functional classes of
depreciable property.
 
The service lives of regulated assets require
 
regulatory approval.
Intangible assets, which are included in “PP&E” on the Consolidated
 
Balance Sheets, consist primarily of
computer software and land rights. Amortization is determined
 
by the straight-line method, based on the
estimated remaining service lives of the asset in each category.
 
For some of Emera’s rate-regulated
subsidiaries, amortization is calculated using the amortizable
 
life method which is applied to the net book
value to date over the remaining life of those assets. The
 
service lives of regulated intangible assets
require regulatory approval.
Goodwill
Goodwill is calculated as the excess of the purchase price
 
of an acquired entity over the estimated FV of
identifiable assets acquired and liabilities assumed at the
 
acquisition date. Goodwill is carried at initial
cost less any write-down for impairment and is adjusted
 
for the impact of foreign exchange (“FX”).
Goodwill is subject to assessment for impairment at the
 
reporting unit level annually,
 
or if an event or
change in circumstances indicates that the FV of a reporting
 
unit may be below its carrying value. When
assessing goodwill for impairment, the Company has the option
 
of first performing a qualitative
assessment to determine whether a quantitative assessment
 
is necessary. In
 
performing a qualitative
assessment management considers, among other factors,
 
macroeconomic conditions, industry and
market considerations and overall financial performance.
If the Company performs a qualitative assessment and
 
determines it is more likely than not that its FV is
less than its carrying amount, or if the Company chooses
 
to bypass the qualitative assessment, a
quantitative test is performed. The quantitative test compares
 
the FV of the reporting unit to its carrying
value, including goodwill (“carrying amount”). If the carrying
 
amount of the reporting unit exceeds its FV,
an impairment loss is recorded. Management estimates
 
the FV of the reporting unit by using the income
approach, or a combination of the income and market
 
approach. The income approach uses a discounted
cash flow analysis which relies on management’s
 
best estimate of the reporting unit’s projected
 
cash
flows. The analysis includes an estimate of terminal values
 
based on these expected cash flows using a
methodology which derives a valuation using an assumed
 
perpetual annuity based on the reporting unit’s
residual cash flows. The discount rate used is a market participant
 
rate based on a peer group of publicly
traded comparable companies and represents the weighted
 
average cost of capital of comparable
companies. For the market approach, management estimates
 
FV based on comparable companies and
transactions within comparable industries, or in the case
 
of the NMGC quantitative assessment in 2024,
transactions involving the reporting unit. Significant assumptions
 
used in estimating the FV of a reporting
unit using an income approach include discount and growth
 
rates, rate case assumptions including future
cost of capital, valuation of the reporting unit’s net
 
operating loss (“NOL”) and projected operating
 
and
capital cash flows. Adverse changes in these assumptions
 
could result in a future material impairment of
the goodwill assigned to Emera’s reporting units.
As of December 31, 2024, Emera’s goodwill represented
 
the excess of the acquisition purchase price for
TECO Energy, Inc.
 
(TEC, PGS and NMGC reporting units) over the FV
 
assigned to identifiable assets
acquired and liabilities assumed. In Q3 2024, Emera entered
 
into an agreement to sell NMGC. As a
result, a quantitative goodwill impairment assessment
 
was performed on the NMGC reporting unit and the
Company recorded a goodwill impairment charge of $
210
 
million ($
198
 
million, after-tax) or $
155
 
million
USD ($
146
 
million USD, after-tax). The reduced NMGC goodwill
 
balance of $
303
 
million is included in the
NMGC disposal unit classified as held for sale. For further
 
details, refer to note 23.
In Q4 2024, a qualitative assessment was performed for
 
TEC given the significant excess of FV over
carrying amounts calculated during the last quantitative test
 
in Q4 2023. Management concluded it was
more likely than not that the FV of this reporting unit exceeded
 
its carrying amount, including goodwill. As
such, no quantitative testing was required. Given the length
 
of time passed since the last quantitative
impairment test for the PGS reporting unit, Emera elected
 
to bypass a qualitative assessment and
performed a quantitative impairment assessment in Q4
 
2024 using a combination of the income and
market approach. This assessment estimated that the
 
FV of the PGS reporting unit exceeded its carrying
amount, including goodwill, and as a result, no impairment
 
charges were recognized.
Income Taxes and
 
Investment Tax
 
Credits
Emera recognizes deferred income tax assets and liabilities
 
for the future tax consequences of events
that have been included in financial statements or income tax
 
returns. Deferred income tax assets and
liabilities are determined based on the difference
 
between the carrying value of assets and liabilities on
the Consolidated Balance Sheets, and their respective
 
tax bases using enacted tax rates in effect
 
for the
year in which the differences are expected to reverse.
 
The effect of a change in income tax rates on
deferred income tax assets and liabilities is recognized
 
in earnings in the period when the change is
enacted, unless required to be offset to a regulatory
 
asset or liability by law or by order of the regulator.
Emera recognizes the effect of income tax positions
 
only when it is more likely than not that they will be
realized. Management reviews all readily available current and
 
historical information, including forward-
looking information, and the likelihood that deferred income
 
tax assets will be recovered from future
taxable income is assessed and assumptions are made
 
about the expected timing of reversal of deferred
income tax assets and liabilities. If management subsequently
 
determines it is likely that some or all of a
deferred income tax asset will not be realized, a valuation
 
allowance is recorded to reflect the amount of
deferred income tax asset expected to be realized.
 
Generally, investment
 
tax credits are recorded as a reduction to income
 
tax expense in the current or
future periods to the extent that realization of such benefit
 
is more likely than not. Investment tax credits
earned on regulated assets by TEC, PGS and NMGC are
 
deferred and amortized as required by
regulatory practices.
TEC, PGS, NMGC and BLPC collect income taxes from
 
customers based on current and deferred income
taxes. NSPI, NSPML and Brunswick Pipeline collect income taxes
 
from customers based on income tax
that is currently payable, except for the deferred income taxes
 
on certain regulatory balances specifically
prescribed by regulators. For the balance of regulated
 
deferred income taxes, NSPI, NSPML and
Brunswick Pipeline recognize regulatory assets or liabilities
 
where the deferred income taxes are
expected to be recovered from or returned to customers
 
in future years. These regulated assets or
liabilities are grossed up using the respective income tax
 
rate to reflect the income tax associated with
future revenues that are required to fund these deferred
 
income tax liabilities, and the income tax benefits
associated with reduced revenues resulting from the realization
 
of deferred income tax assets. GBPC is
not subject to income taxes.
Emera classifies interest and penalties associated with
 
unrecognized tax benefits as interest and
operating expense, respectively.
 
For further detail, refer to note 11.
Derivatives and Hedging Activities
The Company manages its exposure to normal operating and
 
market risks relating to commodity prices,
FX, interest rates and share prices through contractual
 
protections with counterparties where practicable,
and by using financial instruments consisting mainly of
 
FX forwards and swaps, interest rate options and
swaps, equity derivatives, and coal, oil and gas futures,
 
options, forwards and swaps. In addition, the
Company has contracts for the physical purchase and sale of
 
natural gas. These physical and financial
contracts are classified as HFT.
 
Collectively, these contracts
 
and financial instruments are considered
derivatives.
The Company recognizes the FV of all its derivatives on
 
its balance sheet, except for non-financial
derivatives that meet the normal purchases and normal sales
 
(“NPNS”) exception. Physical contracts that
meet the NPNS exception are not recognized on the balance
 
sheet; these contracts are recognized in
income when they settle. A physical contract generally
 
qualifies for the NPNS exception if the transaction
is reasonable in relation to the Company’s business
 
needs, the counterparty owns or controls resources
within the proximity to allow for physical delivery,
 
the Company intends to receive physical delivery of the
commodity, and the
 
Company deems the counterparty creditworthy.
 
The Company continually assesses
contracts designated under the NPNS exception and will discontinue
 
the treatment of these contracts
under this exemption if the criteria are no longer met.
 
Derivatives qualify for hedge accounting if they meet stringent
 
documentation requirements and can be
proven to effectively hedge identified risk both at
 
the inception and over the term of the instrument.
Specifically, for cash
 
flow hedges, change in the FV of derivatives is deferred
 
to AOCI and recognized in
income in the same period the related hedged item is realized.
 
Where documentation or effectiveness
requirements are not met, the derivatives are recognized
 
at FV with any changes in FV recognized in net
income in the reporting period, unless deferred as a result
 
of regulatory accounting.
Derivatives entered into by NSPI, NMGC and GBPC that
 
are documented as economic hedges or for
which the NPNS exception has not been taken, are subject
 
to regulatory accounting treatment. The
change in FV of the derivatives is deferred to a regulatory
 
asset or liability. The
 
gain or loss is recognized
in the hedged item when the hedged item is settled. Management
 
believes any gains or losses resulting
from settlement of these derivatives related to fuel for
 
generation and purchased power will be refunded
to or collected from customers in future rates. TEC and PGS
 
have no derivatives related to hedging.
Derivatives that do not meet any of the above criteria are
 
designated as HFT,
 
with changes in FV
normally recorded in net income of the period. The Company
 
has not elected to designate any derivatives
to be included in the HFT category where another accounting
 
treatment would apply.
Emera classifies gains and losses on derivatives as a component
 
of non-regulated operating revenues,
fuel for generation and purchased power,
 
other expenses, inventory,
 
and OM&G, depending on the
nature of the item being economically hedged. Transportation
 
capacity arising as a result of marketing
and trading derivative transactions is recognized as an asset
 
in “Receivables and other current assets”
and amortized over the period of the transportation contract
 
term. Cash flows from derivative activities are
presented in the same category as the item being hedged within
 
operating activities on the Consolidated
Statements of Cash Flows. Non-hedged derivatives are included
 
in operating cash flows on the
Consolidated Statements of Cash Flows.
Derivatives, as reflected on the Consolidated Balance
 
Sheets, are not offset by the FV amounts of cash
collateral with the same counterparty.
 
Rights to reclaim cash collateral are recognized
 
in “Receivables
and other current assets” and obligations to return cash
 
collateral are recognized in “Accounts payable”.
Leases
The Company determines whether a contract contains
 
a lease at inception by evaluating whether the
contract conveys the right to control the use of an identified
 
asset for a period of time in exchange for
consideration.
 
Emera has leases with independent power producers (“IPP”)
 
and other utilities for annual requirements to
purchase wind and hydro energy over varying contract
 
lengths which are classified as finance leases.
These finance leases are not recorded on the Company’s
 
Consolidated Balance Sheets as payments
associated with the leases are variable in nature and there
 
are no minimum fixed lease payments. Lease
expense associated with these leases is recorded as “Regulated
 
fuel for generation and purchased
power” on the Consolidated Statements of Income.
Operating lease liabilities and right-of-use assets are recognized
 
on the Consolidated Balance Sheets
based on the present value of the future minimum lease payments
 
over the lease term at commencement
date. As most of Emera’s leases do not provide
 
an implicit rate, the incremental borrowing rate
 
at
commencement of the lease is used in determining
 
the present value of future lease payments. Lease
expense is recognized on a straight-line basis over the
 
lease term and is recorded as “OM&G” on the
Consolidated Statements of Income.
Where the Company is the lessor,
 
a lease is a sales-type lease if certain criteria are met
 
and the
arrangement transfers control of the underlying asset
 
to the lessee. For arrangements where the criteria
are met due to the presence of a third-party residual value
 
guarantee, the lease is a direct financing
lease.
 
For direct finance leases, a net investment in the lease
 
is recorded that consists of the sum of the
minimum lease payments and residual value, net of estimated
 
executory costs and unearned income.
The difference between the gross investment
 
and the cost of the leased item is recorded as unearned
income at the inception of the lease. Unearned income
 
is recognized in income over the life of the lease
using a constant rate of interest equal to the internal
 
rate of return on the lease.
 
For sales-type leases, the accounting is similar to the accounting
 
for direct finance leases however,
 
the
difference between the FV and the carrying value
 
of the leased item is recorded at lease commencement
rather than deferred over the term of the lease.
 
Emera has certain contractual agreements that include lease and non-lease components, which
management has elected to account for as a single lease component.
Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid short-term investments
 
with original maturities of three months or
less at acquisition.
Receivables and Allowance for Credit Losses
Utility customer receivables are recorded at the invoiced
 
amount and do not bear interest. Standard
payment terms for electricity and gas sales are approximately
 
30 days. A late payment fee may be
assessed on account balances after the due date. The
 
Company recognizes allowances for credit losses
to reduce accounts receivable for amounts expected to
 
be uncollectable. Management estimates credit
losses related to accounts receivable by considering historical
 
loss experience, customer deposits,
current events, the characteristics of existing accounts
 
and reasonable and supportable forecasts that
affect the collectability of the reported amount.
 
Provisions for credit losses on receivables are expensed
to maintain the allowance at a level considered adequate
 
to cover expected losses. Receivables are
written off against the allowance when they are
 
deemed uncollectible.
Inventory
Fuel and materials inventories are valued at the lower
 
of weighted-average cost or net realizable value,
unless evidence indicates the weighted-average cost
 
will be recovered in future customer rates.
Asset Impairment
Long-Lived Assets:
Emera assesses whether there has been an impairment
 
of long-lived assets and intangibles when a
triggering event occurs, such as a significant market disruption
 
or sale of a business.
 
The assessment involves comparing undiscounted expected
 
future cash flows to the carrying value of the
asset. When the undiscounted cash flow analysis indicates
 
a long-lived asset is not recoverable, the
amount of the impairment loss is determined by measuring
 
the excess of the carrying amount of the long-
lived asset over its estimated FV.
 
The Company’s assumptions relating to future
 
results of operations or
other recoverable amounts, are based on a combination
 
of historical experience, fundamental economic
analysis, observable market activity and independent market
 
studies. The Company’s expectations
regarding uses and holding periods of assets are based
 
on internal long-term budgets and projections,
which consider external factors and market forces, as
 
of the end of each reporting period. The
assumptions made are consistent with generally accepted
 
industry approaches and assumptions used for
valuation and pricing activities.
In 2024, impairment charges of $
19
 
million ($
14
 
million after-tax) were recognized on certain assets,
 
$
8
million of which was included in Other income, net with $
11
 
million included in Impairment charges on the
Consolidated Income Statement.
No
 
impairment charges related to long-lived assets were recognized
 
in
2023.
 
Equity Method Investments:
The carrying value of investments accounted for under
 
the equity method are assessed for impairment by
comparing the FV of these investments to their carrying values,
 
if a FV assessment was completed, or by
reviewing for the presence of impairment indicators. If
 
an impairment exists, and it is determined to be
other-than-temporary,
 
a charge is recognized in earnings equal to the
 
amount the carrying value exceeds
the investment’s FV.
No
 
impairment of equity method investments was required
 
in either 2024 or 2023.
Financial Assets:
Equity investments, other than those accounted for under
 
the equity method, are measured at FV,
 
with
changes in FV recognized in the Consolidated Statements of Income.
 
Equity investments that do not
have readily determinable FV are recorded at cost minus
 
impairment, if any,
 
plus or minus changes
resulting from observable price changes in orderly transactions
 
for the identical or similar investments.
No
impairment of financial assets was required in either
 
2024 or 2023.
 
Asset Retirement Obligations
An ARO is recognized if a legal obligation exists in connection
 
with the future disposal or removal costs
resulting from the permanent retirement, abandonment
 
or sale of a long-lived asset. A legal obligation
may exist under an existing or enacted law or statute,
 
written or oral contract, or by legal construction
under the doctrine of promissory estoppel.
An ARO represents the FV of estimated cash flows necessary
 
to discharge the future obligation, using
the Company’s credit adjusted risk-free rate. The
 
amounts are reduced by actual expenditures incurred.
Estimated future cash flows are based on completed depreciation
 
studies, remediation reports, prior
experience, estimated useful lives, and governmental regulatory
 
requirements. The present value of the
liability is recorded and the carrying amount of the related long-lived
 
asset is correspondingly increased.
The amount capitalized at inception is depreciated in the same
 
manner as the related long-lived asset.
Over time, the liability is accreted to its estimated future value.
 
AROs are included in “Other long-term
liabilities” and accretion expense is included as part of
 
“Depreciation and amortization”. Any regulated
accretion expense not yet approved by the regulator is
 
recorded in “PP&E” and included in the next
depreciation study.
Some of the Company’s transmission and distribution
 
assets may have conditional AROs that are not
recognized in the consolidated financial statements, as
 
the FV of these obligations could not be
reasonably estimated, given insufficient information
 
to do so. A conditional ARO refers to a legal
obligation to perform an asset retirement activity in which
 
the timing and/or method of settlement are
conditional on a future event that may or may not be
 
within the control of the entity.
 
Management
monitors these obligations and a liability is recognized at FV
 
in the period in which an amount can be
determined.
Cost of Removal (“COR”)
TEC, PGS, NMGC and NSPI recognize non-ARO COR
 
as regulatory liabilities or regulatory assets. The
non-ARO COR represent funds received from customers
 
through depreciation rates to cover estimated
future non-legally required COR of PP&E upon retirement. The
 
companies accrue for COR over the life of
the related assets based on depreciation studies approved
 
by their respective regulators. The costs are
estimated based on historical experience and future
 
expectations, including expected timing and
estimated future cash outlays.
Stock-Based Compensation
The Company has several stock-based compensation
 
plans: a common share option plan for senior
management; an employee common share purchase plan;
 
a deferred share unit (“DSU”) plan; a
performance share unit (“PSU”) plan; and a restricted
 
share unit (“RSU”) plan. The Company accounts for
its plans in accordance with the FV-based method of
 
accounting for stock-based compensation. Stock-
based compensation cost is measured at the grant date,
 
based on the calculated FV of the award, and is
recognized as an expense over the employee’s or
 
director’s requisite service period using the graded
vesting method. Stock-based compensation plans recognized as
 
liabilities are initially measured at FV
and re-measured at FV at each reporting date, with the
 
change in liability recognized in income.
Employee Benefits
The costs of the Company’s pension and other
 
post-retirement benefit programs for employees are
expensed over the periods during which employees render service.
 
The Company recognizes the funded
status of its defined-benefit and other post-retirement plans on
 
the balance sheet and recognizes
changes in funded status in the year the change occurs.
 
The Company recognizes unamortized gains
and losses and past service costs in “AOCI” or “Regulatory
 
assets” on the Consolidated Balance Sheets.
The components of net periodic benefit cost other than
 
the service cost component are included in “Other
income, net” on the Consolidated Statements of Income.
 
For further detail, refer to note 22.
Government Grants
The Company accounts for government grants by applying
 
a grant accounting model by analogy to
International Accounting Standards (“IAS”) 20, Accounting
 
for Government Grants and Disclosure of
Government Assistance. A grant relating to an asset is
 
reflected in the determination of the carrying
amount of the asset. A grant relating to income is presented
 
as a deduction from the related expense it is
intended to compensate.
In 2024, the Company received an aggregate of $
47
 
million (2023 – $
7
 
million) of government grants from
various Canadian and US government agencies towards
 
capital projects included in
PP&E
. The capital
projects receiving grants primarily relate to the Company’s
 
decarbonization and environmental
compliance initiatives. Further details on significant grant programs
 
utilized in 2024 and 2023 are noted
below.
 
Natural Resources Canada (“NRCan”) Smart Renewables
 
& Electrification Pathways (“SREP”):
On March 27, 2024, NSPI was approved for a grant under the
 
NRCan SREPs to fund the construction of
three
 
50 MW battery storage systems in Nova Scotia.
 
NSPI can make claims under the grant for
33
 
per
cent of eligible project costs to a maximum $
109
 
million. Eligible costs can be incurred until March
 
31,
2027. For the year-end December 31, 2024, NSPI received
 
$
26
 
million (2023 –
nil
) in funding under the
grant, which has been recorded as a reduction to the carrying
 
amount of the project in
PP&E
.
v3.25.0.1
Change in Accounting Policy
12 Months Ended
Dec. 31, 2024
Change in Accounting Policy [Abstract]  
Change in Accounting Policy
2.
CHANGE IN ACCOUNTING POLICY
The new USGAAP accounting policy that is applicable
 
to, and adopted by the Company in 2024, is
described as follows:
 
Improvements to Reportable Segment Disclosures
The Company adopted Accounting Standard Update (“ASU”) 2023-07,
 
Segment Reporting (Topic
 
280),
Improvements to Reportable Segment Disclosures. The change
 
in the standard improves reportable
segment disclosure requirements, primarily through enhanced
 
disclosures about significant segment
expenses. The changes improve financial reporting by
 
requiring disclosure of incremental segment
information on an annual and interim basis for all public
 
entities to enable investors to develop more
decision-useful financial analyses. The guidance was
 
effective for annual reporting periods beginning
after December 15, 2023, and for interim periods beginning
 
after December 15, 2024. Adoption of the
standard resulted in additional qualitative disclosures provided
 
in note 5.
v3.25.0.1
Future Accounting Pronouncements
12 Months Ended
Dec. 31, 2024
Future Accounting Pronouncements [Abstract]  
Future Accounting Pronouncements
3. FUTURE ACCOUNTING PRONOUNCEMENTS
The Company considers the applicability and impact of
 
all ASUs issued by the Financial Accounting
Standards Board (“FASB”). The following
 
updates have been issued by the FASB,
 
but as allowed, have
not yet been adopted by Emera. Any ASUs not included below
 
were assessed and determined to be
either not applicable to the Company or to have an insignificant
 
impact on the consolidated financial
statements.
Disaggregation of Income Statement Expenses
In November 2024, the FASB
 
issued ASU 2024-03, Income Statement Reporting–Comprehensive
Income–Expense Disaggregation Disclosures (Subtopic
 
220-40): Disaggregation of Income Statement
Expenses. The standard update improves the disclosures about
 
a public business entity’s expenses by
requiring more detailed information about the types of
 
expenses (including purchases of inventory,
employee compensation, depreciation and amortization)
 
included within income statement expense
captions. The guidance will be effective for annual
 
reporting periods beginning after December 15, 2026,
and interim reporting periods beginning after December
 
15, 2027. Early adoption is permitted. The
standard updates are to be applied prospectively with the option
 
for retrospective application. The
Company is currently evaluating the impact of adoption
 
of the standard update on its consolidated
financial statements disclosures.
Improvements to Income Tax
 
Disclosures
In December 2023, the FASB
 
issued ASU 2023-09, Income Taxes
 
(Topic
 
740): Improvements to Income
Tax
 
Disclosures. The standard enhances the transparency,
 
decision usefulness and effectiveness of
income tax disclosures by requiring consistent categories
 
and greater disaggregation of information in the
reconciliation of income taxes computed using the enacted
 
statutory income tax rate to the actual income
tax provision and effective income tax rate, as well
 
as the disaggregation of income taxes paid (refunded)
by jurisdiction. The standard also requires disclosure of income
 
(loss) before provision for income taxes
and income tax expense (recovery) in accordance with
 
U.S. Securities and Exchange Commission
Regulation S-X 210.4-08(h), Rules of General Application
 
– General Notes to Financial Statements:
Income Tax
 
Expense, and the removal of disclosures no longer considered
 
cost beneficial or relevant.
The guidance will be effective for annual reporting periods
 
beginning after December 15, 2024. Early
adoption is permitted. The standard will be applied on
 
a prospective basis, with retrospective application
permitted. The Company is currently evaluating the impact of
 
adoption of the standard on its consolidated
financial statements disclosures.
v3.25.0.1
Dispositions
12 Months Ended
Dec. 31, 2024
Dispositions [Abstract]  
Dispositions
4.
DISPOSITIONS
Pending Sale of NMGC
On August 5, 2024, Emera entered into an agreement
 
to sell its indirect wholly owned subsidiary NMGC
for a total enterprise value of approximately $
1.3
 
billion USD, consisting of cash proceeds and the
transfer of debt and customary closing adjustments. The
 
transaction is expected to close in late 2025,
subject to certain approvals, including approval by the
 
NMPRC. As a result of the pending sale, NMGC’s
assets and liabilities are classified as held for sale.
As the transaction proceeds will be lower than the carrying amount
 
of the assets and liabilities being sold,
Emera assessed the NMGC reporting unit for goodwill impairment
 
by comparing the FV of expected
transaction proceeds to the carrying value of net assets,
 
including goodwill of $
366
 
million USD (“NMGC
carrying amount”). The goodwill of the reporting unit was
 
determined to be impaired and a non-cash
goodwill impairment charge of $
210
 
million ($
198
 
million, after-tax) or $
155
 
million USD ($
146
 
million
USD, after-tax) was recorded in “Impairment Charges” on the Consolidated
 
Statements of Income in Q3
2024.
 
Following the goodwill impairment assessment, the held for
 
sale assets and liabilities were measured at
the lower of their carrying amount or fair value less costs
 
to sell. The measurement resulted in an
additional loss for the estimated future transaction costs
 
of $
16
 
million ($
12
 
million after-tax), in addition to
incurred transaction costs of $
9
 
million ($
7
 
million after-tax) recorded in “Other Income, net” on the
Consolidated Statements of Income in Q3 2024.
The Company will continue to record depreciation on the NMGC
 
assets through the transaction closing
date, as the depreciation continues to be reflected in
 
customer rates and will be reflected in the carryover
basis of the assets when sold. Depreciation and amortization
 
of $
26
 
million ($
19
 
million USD) was
recorded on these assets from August 5, 2024, the date
 
they were classified as held for sale, through
December 31, 2024.
Details of the assets and liabilities classified as held for
 
sale are as follows:
As at
December 31
 
millions of dollars
2024
Cash and cash equivalents
$
 
8
Inventory
 
9
Derivative instruments
 
1
Regulatory assets
 
28
Receivables and other current assets
 
127
Current assets held for sale
$
 
173
PP&E
 
1,828
Regulatory assets
 
6
Goodwill
 
303
Other long-term assets
 
23
Long-term assets held for sale
$
 
2,160
Total assets held for sale
$
 
2,333
Short-term debt
 
$
 
46
Derivative instruments
 
1
Regulatory liabilities
 
10
Accounts payable and other current liabilities
 
155
Current liabilities associated with assets held for sale
 
212
Long-term debt
 
696
Deferred income taxes
 
167
Regulatory liabilities
 
274
Other long-term liabilities
 
11
Long-term liabilities associated with assets held for sale
$
 
1,148
Total liabilities associated with assets held for sale
$
 
1,360
Sale of LIL Equity Interest
On June 4, 2024, Emera completed the sale of its
31.1
 
per cent indirect minority equity interest in the LIL
for a total transaction value of $
1.2
 
billion, including cash proceeds of $
957
 
million and $
235
 
million for
assuming Emera’s contractual obligation to fund the
 
remaining initial capital investment, which represents
additional LIL equity interest for the acquirer.
 
Cash proceeds from the sale in the amount of $
30
 
million is
held in escrow pending finalization of certain agreements
 
with the LIL general partner. The
 
escrow
proceeds receivable is held at FV and included in the gain
 
on sale, after transaction costs. As of
December 31, 2024, the estimated FV of the escrow proceeds
 
receivable is $
25
 
million. In Q2 2024, a
gain on sale, after transaction costs, of $
182
 
million, ($
107
million, after tax and transaction costs), was
recognized in “Other Income, net” on the Consolidated
 
Statements of Income and included in the Other
segment. In Q4 2024, Emera recognized a $
22
 
million tax benefit due to the reversal of a prior year
valuation allowance related to loss carryforwards applied against
 
a portion of the taxable capital gain on
the sale of LIL. This tax benefit was recorded in “Income Tax
 
(Recovery) Expense” on the Consolidated
Statements of Income in Q4 2024 and included in the
 
Other segment.
v3.25.0.1
Segment Information
12 Months Ended
Dec. 31, 2024
Segment Information [Abstract]  
Segment Information
5. SEGMENT INFORMATION
Emera manages its reportable segments separately due in part to their different operating, regulatory and
geographical environments. Segments are reported based on each subsidiary’s contribution of revenues,
net income attributable to common shareholders and total assets, as reported to the Company’s chief
operating decision maker (“CODM”). Emera’s CODM is the Chief Executive Officer.
For the Company’s reportable segments, the CODM uses several measures to allocate capital and
resources for each segment, predominantly in the annual budget and forecasting processes. The CODM
evaluates segment performance by considering budget-to-actual variances for these measures monthly.
The measure used by the CODM that is the most consistent with USGAAP measurement principles is net
income attributable to common shareholders.
Florida
 
Canadian
Gas Utilities
Other
Inter-
Electric
Electric
and
Electric
Segment
millions of dollars
Utility
Utilities
Infrastructure
Utilities
Other
Eliminations
Total
For the year ended December 31, 2024
 
Operating revenues from
external customers (1)
$
 
3,451
$
 
1,855
$
 
1,595
$
 
566
$
(267)
$
 
-
 
$
 
7,200
Inter-segment revenues
(1)
 
9
-
 
 
14
-
 
 
19
(42)
 
-
 
 
Total operating revenues
 
3,460
 
1,855
 
1,609
 
566
(248)
(42)
 
7,200
Regulated fuel for generation
and purchased power
 
852
 
859
-
 
 
295
-
 
(14)
 
1,992
Regulated cost of natural gas
-
 
-
 
 
396
-
 
-
 
-
 
 
396
OM&G
 
779
 
408
 
454
 
143
 
154
(20)
 
1,918
Provincial, state and municipal
taxes
 
273
 
48
 
103
 
3
-
 
-
 
 
427
Depreciation and amortization
 
622
 
282
 
182
 
69
 
7
-
 
 
1,162
Impairment charges
-
 
-
 
 
11
-
 
 
214
-
 
 
225
Income from equity
investments
-
 
 
73
 
20
 
4
 
2
-
 
 
99
Other income, net
 
66
 
28
 
16
 
12
 
73
 
8
 
203
Interest expense, net
(2)
 
265
 
168
 
151
 
22
 
367
-
 
 
973
Income tax expense
(recovery)
 
94
(41)
 
89
 
1
(302)
-
 
(159)
NCI in subsidiaries
-
 
-
 
-
 
 
1
-
 
-
 
 
1
Preferred stock dividends
-
 
-
 
-
 
-
 
 
73
-
 
 
73
Net income (loss) attributable
to common shareholders
$
 
641
$
 
232
$
 
259
$
 
48
$
(686)
$
-
 
$
 
494
Capital expenditures
$
 
1,942
$
 
481
$
 
619
$
 
81
$
 
4
$
-
 
$
 
3,127
As at December 31, 2024
Total assets
$
 
24,375
$
 
7,609
$
 
8,439
$
 
1,444
$
 
1,810
$
(726)
$
 
42,951
Investments subject to
significant influence
$
-
 
$
 
475
$
 
124
$
 
55
$
-
 
$
-
 
$
 
654
Goodwill
$
 
5,035
$
-
 
$
 
823
$
-
 
$
-
 
$
-
 
$
 
5,858
(1) All significant inter-company balances and transactions
 
have been eliminated on consolidation except
 
for certain transactions
between non-regulated and regulated entities. Management
 
believes elimination of these transactions would
 
understate PP&E,
OM&G, or regulated fuel for generation and purchased
 
power. Inter-company transactions that have not been eliminated
 
are
measured at the amount of consideration established
 
and agreed to by the related parties. Eliminated
 
transactions are included in
determining reportable segments.
(2) Segment net income is reported on a basis
 
that includes internally allocated financing
 
costs of $
29
 
million for the year ended
December 31, 2024, between the Gas Utilities
 
and Infrastructure and Other segments.
Florida
 
Canadian
Gas Utilities
Other
Inter-
Electric
Electric
and
Electric
Segment
millions of dollars
Utility
Utilities
Infrastructure
Utilities
Other
Eliminations
Total
For the year ended December 31, 2023
 
Operating revenues from
external customers
(1)
$
 
3,548
$
 
1,671
$
 
1,510
$
 
526
$
 
308
$
 
-
 
$
 
7,563
Inter-segment revenues
(1)
 
8
-
 
 
14
-
 
 
31
(53)
 
-
 
 
Total operating revenues
 
3,556
 
1,671
 
1,524
 
526
 
339
(53)
 
7,563
Regulated fuel for generation
and purchased power
 
920
 
699
-
 
 
275
-
 
(13)
 
1,881
Regulated cost of natural gas
-
 
-
 
 
527
-
 
-
 
-
 
 
527
OM&G
 
830
 
384
 
405
 
130
 
151
(21)
 
1,879
Provincial, state and municipal
taxes
 
289
 
45
 
91
 
3
 
5
-
 
 
433
Depreciation and amortization
 
571
 
276
 
126
 
68
 
8
-
 
 
1,049
Income from equity
investments
-
 
 
109
 
21
 
4
 
12
-
 
 
146
Other income, net
 
69
 
32
 
11
 
7
 
20
 
19
 
158
Interest expense, net
(2)
 
271
 
170
 
129
 
23
 
332
-
 
 
925
Income tax expense (recovery)
 
117
(9)
 
64
-
 
(44)
-
 
 
128
NCI in subsidiaries
-
 
-
 
-
 
 
1
-
 
-
 
 
1
Preferred stock dividends
-
 
-
 
-
 
-
 
 
66
-
 
 
66
Net income (loss) attributable
to common shareholders
$
 
627
$
 
247
$
 
214
$
 
37
$
(147)
$
-
 
$
 
978
Capital expenditures
$
 
1,736
$
 
450
$
 
664
$
 
63
$
 
8
$
-
 
$
 
2,921
As at December 31, 2023
Total assets
$
 
21,119
$
 
8,634
$
 
7,735
$
 
1,311
$
 
1,938
$
(1,257)
$
 
39,480
Investments subject to
significant influence
$
-
 
$
 
1,236
$
 
118
$
 
48
$
-
 
$
-
 
$
 
1,402
Goodwill
$
 
4,628
$
-
 
$
 
1,240
$
-
 
$
 
3
$
-
 
$
 
5,871
(1) All significant inter-company balances and transactions
 
have been eliminated on consolidation except
 
for certain transactions
between non-regulated and regulated entities. Management
 
believes elimination of these transactions would
 
understate PP&E,
OM&G, or regulated fuel for generation and purchased
 
power. Inter-company transactions that have not been eliminated
 
are
measured at the amount of consideration established
 
and agreed to by the related parties. Eliminated
 
transactions are included in
determining reportable segments.
(2) Segment net income is reported on a basis
 
that includes internally allocated financing
 
costs of $
95
 
million for the year ended
December 31, 2023, between the Florida Electric
 
Utility, Gas Utilities and Infrastructure and Other segments.
Geographical Information
Revenues (based on country of origin of the product or service sold)
For the
Year ended December 31
millions of dollars
2024
2023
United States
 
4,712
$
 
5,310
Canada
 
1,922
 
1,727
Barbados
 
427
 
389
The Bahamas
 
139
 
137
$
 
7,200
$
 
7,563
PP&E:
As at
 
December 31
December 31
millions of dollars
2024
2023
United States
(1)
$
 
20,084
$
 
18,588
Canada
 
5,068
 
4,878
Barbados
 
645
 
576
The Bahamas
 
371
 
334
$
 
26,168
$
 
24,376
(1) On August 5, 2024, Emera announced an agreement to sell
 
NMGC. As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held
for sale and excluded from the table above. For further
 
details on the pending transaction, refer to note 4.
v3.25.0.1
Revenue
12 Months Ended
Dec. 31, 2024
Revenue [Abstract]  
Revenue
6. REVENUE
The following disaggregates the Company’s revenue
 
by major source:
Electric
Gas
Other
Florida
Canadian
Other
 
Gas Utilities
Inter-
Electric
Electric
Electric
and
 
Segment
millions of dollars
Utility
Utilities
Utilities
Infrastructure
Other
Eliminations
Total
For the year ended December 31, 2024
 
Regulated Revenue
Residential
$
 
2,063
$
 
997
$
 
203
$
 
712
$
-
 
$
-
 
$
 
3,975
Commercial
 
939
 
499
 
300
 
496
-
 
-
 
 
2,234
Industrial
 
223
 
276
 
28
 
94
-
 
(14)
 
607
Other electric
 
372
 
41
 
7
-
 
-
 
-
 
 
420
Regulatory deferrals
(157)
-
 
 
15
-
 
-
 
-
 
(142)
Other (1)
 
 
20
 
42
 
13
 
224
-
 
(9)
 
290
Finance income (2)(3)
-
 
-
 
-
 
 
63
-
 
 
63
 
Regulated revenue
$
 
3,460
$
 
1,855
$
 
566
$
 
1,589
$
-
 
$
(23)
$
 
7,447
Non-Regulated Revenue
Marketing and trading margin (4)
-
 
-
 
-
 
-
 
 
77
-
 
 
77
Other non-regulated operating
revenue
-
 
-
 
-
 
 
20
 
32
(24)
 
28
Mark-to-market (3)
-
 
-
 
-
 
-
 
(357)
 
5
(352)
 
Non-regulated revenue
$
-
 
$
-
 
$
-
 
$
 
20
$
(248)
$
(19)
$
(247)
Total operating revenues
$
 
3,460
$
 
1,855
$
 
566
$
 
1,609
$
(248)
$
(42)
$
 
7,200
For the year ended December 31, 2023
 
Regulated Revenue
Residential
$
 
2,307
$
 
910
$
 
183
$
 
724
$
-
 
$
-
 
$
 
4,124
Commercial
 
1,083
 
463
 
285
 
425
-
 
-
 
 
2,256
Industrial
 
274
 
219
 
33
 
93
-
 
(13)
 
606
Other electric
 
395
 
41
 
7
-
 
-
 
-
 
 
443
Regulatory deferrals
(522)
-
 
 
12
-
 
-
 
-
 
(510)
Other (1)
 
 
19
 
38
 
6
 
199
-
 
(8)
 
254
Finance income (2)(3)
-
 
-
 
-
 
 
62
-
 
-
 
 
62
 
Regulated revenue
$
 
3,556
$
 
1,671
$
 
526
$
 
1,503
$
-
 
$
(21)
 
7,235
Non-Regulated
 
Marketing and trading margin (4)
-
 
-
 
-
 
-
 
 
96
-
 
 
96
Other non-regulated operating
revenue
-
 
-
 
-
 
 
21
 
27
(23)
 
25
Mark-to-market (3)
-
 
-
 
-
 
-
 
 
216
(9)
 
207
 
Non-regulated revenue
$
-
 
$
-
 
$
-
 
$
 
21
$
 
339
$
(32)
 
328
Total operating revenues
$
 
3,556
$
 
1,671
$
 
526
$
 
1,524
$
 
339
$
(53)
$
 
7,563
(1) Other includes rental revenues, which do not
 
represent revenue from contracts with customers.
(2) Revenue related to Brunswick Pipeline's service agreement
 
with Repsol Energy Canada.
(3) Revenue which does not represent revenues
 
from contracts with customers.
(4) Includes gains (losses) on settlement of energy
 
related derivatives, which do not represent
 
revenue from contracts with
customers.
Remaining Performance Obligations:
Remaining performance obligations primarily represent
 
gas transportation contracts, lighting contracts,
and long-term steam supply arrangements with fixed contract
 
terms. As of December 31, 2024, the
aggregate amount of the transaction price allocated to
 
remaining performance obligations was $
495
million (2023 – $
488
 
million), including $
3
 
million related to NMGC. This amount includes
 
$
135
 
million of
future performance obligations related to a gas transportation
 
contract between SeaCoast and PGS
through
2040
. This amount excludes contracts with an original
 
expected length of one year or less and
variable amounts for which Emera recognizes revenue at the
 
amount to which it has the right to invoice
for services performed. Emera expects to recognize revenue for
 
the remaining performance obligations
through
2044
.
v3.25.0.1
Regulatory Assets and Liabilities
12 Months Ended
Dec. 31, 2024
Regulatory Assets and Liabilities [Abstract]  
Regulatory Assets and Liabilities
7. REGULATORY
 
ASSETS AND LIABILITIES
Regulatory assets represent prudently incurred costs that have
 
been deferred because it is probable they
will be recovered through future rates or tolls collected from customers.
 
Management believes existing
regulatory assets are probable for recovery either because
 
the Company received specific approval from
the applicable regulator, or
 
due to regulatory precedent established for similar circumstances.
 
If
management no longer considers it probable that an asset
 
will be recovered, deferred costs are charged
to income.
 
Regulatory liabilities represent obligations to make refunds
 
to customers or to reduce future revenues for
previous collections. If management no longer considers
 
it probable that a liability will be settled, the
related amount is recognized in income.
For regulatory assets and liabilities that are amortized, the amortization
 
is as approved by the respective
regulator.
As at
December 31
December 31
millions of dollars
 
2024 (1)
2023
Regulatory assets
Deferred income tax regulatory assets
$
 
1,227
$
 
1,233
TEC capital cost recovery for early retired assets
 
 
737
 
671
Storm cost recovery clauses
 
 
613
 
52
Pension and post-retirement medical plan
 
395
 
364
TEC capital cost recovery for retired Polk Unit 1 components
 
205
-
 
Deferrals related to derivative instruments
 
42
 
88
Cost recovery clauses
 
33
 
151
Environmental remediations
 
29
 
26
Stranded cost recovery
 
27
 
25
NSPI FAM
-
 
 
395
Other
(2)
 
119
 
100
$
 
3,427
$
 
3,105
Current
$
 
595
$
 
339
Long-term
 
2,832
 
2,766
Total
 
regulatory assets
 
$
 
3,427
$
 
3,105
Regulatory liabilities
Deferred income tax regulatory liabilities
 
828
 
830
Accumulated reserve – COR
 
733
 
849
Cost recovery clauses
 
 
121
 
32
NSPI FAM
 
56
-
 
Deferrals related to derivative instruments
 
44
 
17
BLPC Self-insurance fund ("SIF") (note 33)
 
32
 
29
Other
(2)
 
66
 
15
$
 
1,880
$
 
1,772
Current
$
 
262
$
 
168
Long-term
 
1,618
 
1,604
Total
 
regulatory liabilities
$
 
1,880
$
 
1,772
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale and excluded from
 
the table above.
 
For further details on the pending transaction, refer
 
to note 4.
(2) Comprised of regulatory assets and liabilities
 
that are not individually significant.
Deferred Income Tax
 
Regulatory Assets and Liabilities
To
 
the extent deferred income taxes are expected to be recovered
 
from or returned to customers in future
years, a regulatory asset or liability is recognized as appropriate
 
.
 
TEC Capital Cost Recovery for Early Retired Assets
Represents the remaining net book value of Big Bend Power
 
Station Units 1 through 3 and smart meter
assets that were early retired. The balance earns a rate of return
 
as permitted by the FPSC and is
recovered as a separate line item on customer bills for
 
a period of
15
 
years, beginning in January 2022.
Storm Cost Recovery Clauses
TEC and PGS Storm Reserve:
The storm reserve is for hurricanes and other named storms
 
that cause significant damage to TEC and
PGS systems. As allowed by the FPSC, if charges to the
 
storm reserve exceed the storm reserve liability,
the excess is to be carried as a regulatory asset. TEC
 
and PGS can petition the FPSC to seek recovery
of restoration costs over a 12-month period or longer,
 
as determined by the FPSC, as well as replenish
the reserve.
NSPI Storm Rider:
NSPI has a UARB approved storm rider for each of 2023,
 
2024 and 2025, which gives NSPI the ability to
apply to the UARB for recovery of costs if major storm
 
restoration expenses exceed approximately $
10
million in a given year. The
 
storm rider was effective as of the General Rate
 
Application (“GRA”) decision
date. The application for deferral and recovery of the storm rider
 
is made in the year following the year of
the incurred cost, with recovery beginning in the year
 
after the application.
 
GBPC Storm Restoration:
This asset includes storm restoration costs incurred by
 
GBPC related to Hurricane Dorian in 2020 and
Hurricane Matthew in 2016.
 
Pension and Post-Retirement Medical Plan
 
This asset is primarily related to the deferred costs of pension and
 
post-retirement benefits at TEC, PGS
and, in 2023, NMGC. Deferred costs of postretirement
 
benefits that are included in expense are
recognized as cost of service for rate-making purposes
 
as permitted by the FPSC and New Mexico Public
Regulation Commission (“NMPRC”), as applicable and
 
amortized over the remaining service life of plan
participants.
TEC Capital Cost Recovery for Retired Polk Unit 1
 
Components
This regulatory asset relates to the remaining net book value
 
of certain components of Polk Unit 1 that
were early retired on December 31, 2024. The balance earns a
 
rate of return as permitted by the FPSC
and will be recovered through base rates over an
11
-year recovery period beginning on January 1, 2025.
Deferrals Related to Derivative Instruments
This asset is primarily related to NSPI deferring changes in FV
 
of derivatives that are documented as
economic hedges or that do not qualify for NPNS exemption,
 
as a regulatory asset or liability as approved
by the UARB. The realized gain or loss is recognized
 
when the hedged item settles in regulated fuel for
generation and purchased power,
 
other income, inventory,
 
or OM&G, depending on the nature of the item
being economically hedged.
Cost Recovery Clauses
 
These assets and liabilities are clauses and riders related to
 
TEC, PGS and, in 2023, NMGC.
 
They are
recovered or refunded through cost-recovery mechanisms
 
approved by the FPSC or NMPRC, as
applicable, on a dollar-for-dollar basis in a subsequent
 
period.
Environmental Remediations
This asset is primarily related to PGS costs associated with environmental
 
remediation at Manufactured
Gas Plant sites. The balance is included in rate base, partially
 
offsetting the related liability,
 
and earns a
rate of return as permitted by the FPSC. The timing of recovery
 
is based on a settlement agreement
approved by the FPSC.
Stranded Cost Recovery
Due to decommissioning of a GBPC steam turbine in 2012,
 
the GBPA approved
 
recovery of a $
21
 
million
USD stranded cost through electricity rates; it is included in
 
rate base and expected to be included in
rates in future years.
NSPI FAM
NSPI has a FAM, approved
 
by the UARB, allowing NSPI to recover fluctuating fuel
 
and certain fuel-
related costs from customers through regularly scheduled
 
fuel rate adjustments. Differences between
prudently incurred fuel costs and amounts recovered from customers
 
through electricity rates in a year
are deferred to a FAM regulatory
 
asset or liability and recovered from or returned to
 
customers in
subsequent periods.
 
Accumulated Reserve – COR
This regulatory asset or liability represents the non-ARO
 
COR reserve in TEC, PGS, NSPI and in 2023,
NMGC. AROs represent the FV of estimated cash flows
 
associated with the Company’s legal obligation to
retire its PP&E.
 
Non-ARO COR represent estimated funds received
 
from customers through depreciation
rates to cover future COR of PP&E value upon retirement
 
that are not legally required. This reduces rate
base for ratemaking purposes. This liability is reduced
 
as COR are incurred and increased as
depreciation is recorded for existing assets and as new
 
assets are put into service.
Regulatory Environments and Updates
Florida Electric Utility
TEC is regulated by the FPSC and is also subject to regulation
 
by the Federal Energy Regulatory
Commission. The FPSC sets rates at a level that allows
 
utilities such as TEC to collect total revenues or
revenue requirements equal to their cost of providing service,
 
plus an appropriate return on invested
capital. Base rates are determined in FPSC rate setting
 
hearings which can occur at the initiative of TEC,
the FPSC or other interested parties.
TEC’s approved regulated return on equity (“ROE”)
 
range for 2024 and 2023 was
9.25
 
per cent to
11.25
per cent based on an allowed equity capital structure of
54
 
per cent. An ROE of
10.20
 
per cent (2023 –
10.20
 
per cent) is used for the calculation of the return
 
on investments for clauses.
Base Rates:
On April 2, 2024, TEC filed a rate case with the FPSC for
 
new base rates. On December 3, 2024, the
FPSC rendered a decision which includes annual base
 
rate increases of $
185
 
million USD in 2025 and
adjustments of $
87
 
million USD and $
9
 
million USD in 2026 and 2027, respectively.
 
The allowed equity in
the capital structure will continue to be
54
 
per cent from investor sources of capital and the allowed
regulatory ROE range is
9.50
 
per cent to
11.50
 
per cent with a
10.50
 
per cent midpoint. On February 3,
2025, the FPSC issued the final order approving the decision,
 
effective January 1, 2025. On February 18,
2025, a motion for reconsideration on certain aspects of the
 
rate case order was filed with the FPSC.
 
On August 16, 2023, TEC filed a petition to implement the
 
2024 Generation Base Rate Adjustment
provisions pursuant to the 2021 rate case settlement agreement.
 
Inclusive of TEC’s ROE adjustment, the
increase of $
22
 
million USD was approved by the FPSC on November
 
17, 2023.
Fuel Recovery and Other Cost Recovery Clauses:
TEC has a fuel recovery clause approved by the FPSC,
 
allowing the opportunity to recover fluctuating
fuel expenses from customers through annual fuel rate
 
adjustments. The FPSC annually approves cost-
recovery rates for purchased power,
 
capacity, environmental
 
and conservation costs, including a return
on capital invested. Differences between prudently
 
incurred fuel costs and the cost-recovery rates
 
and
amounts recovered from customers through electricity
 
rates in a year are deferred to a regulatory asset or
liability and recovered from or returned to customers
 
in subsequent periods.
 
On April 2, 2024, TEC requested a mid-course adjustment
 
to its fuel and capacity charges, reflecting a
$
138
 
million USD reduction over
12 months
, from June 2024 through May 2025. The requested
 
reduction
was due to a decrease in actual and projected 2024 natural
 
gas prices since TEC submitted its projected
2024 costs in the fall of 2023. On May 7, 2024, the FPSC
 
approved the mid-course adjustment.
On January 23, 2023, TEC requested an adjustment
 
to its fuel charges to recover the 2022 fuel under-
recovery of $
518
 
million USD over a period of
21 months
. The request also included an adjustment to
2023 projected fuel costs to reflect the reduction in natural gas
 
prices since September 2022 for a
projected reduction of $
170
 
million USD for the balance of 2023. The changes were
 
approved by the
FPSC on March 7, 2023, and were effective
 
beginning on April 1, 2023.
Storm Reserve:
On
September 26, 2024, Hurricane Helene passed 100 miles west
 
of Tampa
 
and made landfall
approximately 200 miles north of Tampa,
 
in Taylor
 
County, as a Category
 
4 hurricane. TEC’s service
territory was impacted by the tropical storm force winds
 
and storm surge which resulted in a peak number
of customers out of 100,000. As of December 31, 2024, TEC
 
deferred $
49
 
million USD to the storm
reserve for future recovery.
On October 9, 2024, Hurricane Milton made landfall approximately
 
50 miles south of Tampa,
 
near
Sarasota, and was the worst weather event to impact the
 
area in over 100 years. The Category 3
hurricane had a significant impact on TEC’s service
 
territory which resulted in a peak number of
customers out of 600,000. As of December 31, 2024, TEC deferred
 
$
340
 
million USD to the storm
reserve for future recovery
.
 
As at December 31, 2024, total restoration costs charged
 
to the storm reserve account have exceeded
the storm reserve balance, and therefore $
377
 
million USD has been deferred as a regulatory asset
 
for
future recovery. On February
 
4, 2025, the FPSC approved TEC’s petition, filed
 
on December 27, 2024,
for the recovery of $
466
 
million USD for costs associated with Hurricane Idalia, Hurricane
 
Debby,
Hurricane Helene and Hurricane Milton and the associated
 
interest which will replenish the storm reserve
over an 18-month recovery period beginning March 2025.
 
The amount of cost-recovery is subject to a
true-up mechanism with the FPSC.
In September 2022, TEC was impacted by Hurricane Ian, with
 
$
119
 
million USD of restoration costs
charged against TEC’s FPSC approved storm reserve.
 
On January 23, 2023, TEC petitioned the FPSC
for recovery of the storm reserve regulatory asset and the replenishment
 
of the balance in the storm
reserve to the approved storm reserve level of $
56
 
million USD, for a total of $
131
 
million USD. The storm
cost recovery surcharge was approved by the FPSC on March
 
7, 2023, and TEC began applying the
surcharge in April 2023. Subsequently,
 
on November 9, 2023, the FPSC approved TEC’s
 
petition, filed on
August 16, 2023, to update the total storm cost collection
 
to $
134
 
million USD. The remaining balance of
$
29
 
million USD as of December 31, 2023, was collected over
 
12 months in 2024.
 
Storm Protection Cost Recovery Clause and Settlement
 
Agreement:
The Storm Protection Plan Cost Recovery Clause provides
 
a process for Florida investor-owned utilities,
including TEC, to recover transmission and distribution
 
storm hardening costs for incremental activities
not already included in base rates. Differences between
 
prudently incurred clause-recoverable costs and
amounts recovered from customers through electricity
 
rates in a year are deferred and recovered from or
returned to customers in a subsequent year.
 
The current approved plan addressed the years 2023,
 
2024
and 2025 and was approved by the FPSC in October,
 
2022.
Canadian Electric Utilities
NSPI
NSPI is a public utility as defined in the Public Utilities
 
Act of Nova Scotia (“Public Utilities Act”) and is
subject to regulation under the Public Utilities Act by the UARB.
 
The Public Utilities Act gives the UARB
supervisory powers over NSPI’s operations and
 
expenditures. Electricity rates for NSPI’s customers
 
are
also subject to UARB approval. NSPI is not subject to
 
a general annual rate review process, but rather
participates in hearings held from time to time at NSPI’s
 
or the UARB’s request.
NSPI is regulated under a cost-of-service model, with rates
 
set to recover prudently incurred costs of
providing electricity service to customers and provide a
 
reasonable return to investors. NSPI’s approved
regulated ROE range for 2024 and 2023 was
8.75
 
per cent to
9.25
 
per cent based on an actual five
quarter average regulated common equity component
 
of up to
40
 
per cent of approved rate base.
GRA:
On February 2, 2023, the UARB approved the GRA settlement
 
agreement between NSPI, key customer
representatives and participating interest groups. This resulted
 
in average customer rate increases of
6.9
per cent effective on February 2, 2023, and further
 
average increases of
6.5
 
per cent on January 1, 2024,
with any under or over-recovery of fuel costs addressed through
 
the UARB’s established FAM
 
process. It
also established a storm rider and a demand-side management
 
rider. On March 27,
 
2023, the UARB
issued a final order approving the electricity rates effective
 
on February 2, 2023.
Fuel Recovery:
On April 17, 2024, the UARB approved the sale of $
117
 
million of the FAM regulatory
 
asset to Invest
Nova Scotia, a provincial Crown corporation. On April
 
30, 2024, the transaction closed and the $
117
million was remitted to NSPI, which resulted in a corresponding
 
decrease of the FAM regulatory
 
asset.
NSPI is collecting the amortization and financing costs
 
related to the $
117
 
million from customers on
behalf of Invest Nova Scotia over a
10
-year period, which began in Q2 2024, and is
 
remitting those
amounts to Invest Nova Scotia quarterly.
 
Federal Loan Guarantee (“FLG”):
On September 24, 2024, the Government of Canada finalized
 
an agreement with NSPI, NSPML and the
Province of Nova Scotia (the “Province”) on terms and
 
conditions for a FLG of $
500
 
million in debt to be
issued by NSPML to help Nova Scotia customers manage
 
unrecovered costs of the replacement energy
that was required during the several years of delay in the
 
Muskrat Falls hydroelectricity project. On
September 25, 2024, NSPI and NSPML filed applications
 
with the UARB related to the FLG. On
November 29, 2024, the UARB approved NSPML’s
 
application to issue the debt, transfer the proceeds
 
to
NSPI as a refund of a portion of previous NSPML assessment
 
payments, and to increase its annual
assessment charge to NSPI to recover the refund and
 
related financing costs over a
28
-year period. On
December 16, 2024, the net proceeds of the NSPML debt
 
issuance were transferred to NSPI and applied
against the FAM regulatory
 
asset balance. On February 18, 2025, the UARB approved
 
NSPI's application
to increase 2025 fuel rates to service the incremental
 
NSPML debt.
Storm Rider:
On December 2, 2024, the UARB approved the recovery
 
of $
24
 
million of major storm restoration and
incremental financing costs deferred to NSPI’s storm
 
rider in 2023 to be recovered over a
12
-month
period beginning on January 1, 2025.
Hurricane Fiona:
On June 27, 2024, the UARB approved the deferred recognition
 
of $
25
 
million in incremental operating
costs incurred during the Hurricane Fiona storm restoration
 
efforts in September 2022. Following UARB
approval, the $
25
 
million was reclassified to “Regulatory assets”
 
from “Other long-term assets”. The
UARB also directed NSPI to reclassify $
10
 
million of undepreciated costs related to assets retired
because of Hurricane Fiona to “Regulatory assets” from “PP&E”
 
on the Consolidated Balance Sheets.
NSPI began amortizing both of these regulatory assets
 
over a
10
-year period beginning July 1, 2024.
Nova Scotia Cap-and-Trade
 
(“Cap-and-Trade”)
 
Program:
On December 31, 2022, the FAM
 
included a cumulative $
166
 
million in fuel costs related to the accrued
purchase of emissions credits and $
6
 
million related to credits purchased from provincial auctions.
 
On
March 16, 2023, the Province provided NSPI with emissions
 
allowances sufficient to achieve compliance
for the 2019 through 2022 period. As such, compliance costs
 
accrued of $
166
 
million were reversed in Q1
2023. The credits NSPI purchased from provincial auctions
 
in the amount of $
6
 
million were not refunded
and no further costs were incurred to achieve compliance
 
with the Cap-and-Trade Program.
Extra Large Industrial Active Demand Tariff:
On July 5, 2023, NSPI received approval from the UARB to
 
change the methodology in which fuel cost
recovery from an industrial customer is calculated. Due to significant
 
volatility in commodity prices in
2022, the previous methodology did not result in a reasonable
 
determination of the fuel cost to serve this
customer. The change in methodology,
 
effective January 1, 2022, results in a shifting
 
of fuel costs from
this industrial customer to the FAM.
 
This adjustment was recorded in Q2 2023 resulting
 
in a $
51
 
million
increase to the FAM regulatory
 
asset and an offsetting decrease to unbilled revenue
 
within Receivables
and other current assets. This adjustment had minimal
 
impact on earnings.
NSPML
Equity earnings from the Maritime Link are dependent
 
on the approved ROE and operational
performance of NSPML. NSPML’s
 
approved regulated ROE range is
8.75
 
per cent to
9.25
 
per cent,
based on an actual five-quarter average regulated common
 
equity component of up to
30
 
per cent.
 
Newfoundland and Labrador Hydro’s (“NLH”) Nova
 
Scotia Block (“NS Block”) delivery obligations
commenced in 2021 and delivery will continue over the next
35 years
 
pursuant to the agreements.
 
On September 24, 2024, the Government of Canada finalized
 
an agreement with NSPI, NSPML, and the
Province on terms and conditions for a FLG of $
500
 
million in debt to be issued by NSPML. For further
information, refer to the NSPI section above.
 
On November 29, 2024, NSPML received approval from the
 
UARB to collect up to $
197
 
million in 2025
from NSPI; which includes $
158
 
million for the recovery of costs associated with the Maritime
 
Link, and
$
39
 
million associated with the additional FLG debt and financing costs
 
noted in the NSPI section above.
Payments from NSPI are subject to a holdback of up to $
4
 
million per month. There was
no
 
holdback
recorded for the year ended December 31, 2024.
 
On December 21, 2023, NSPML received approval from the
 
UARB to collect up to $
164
 
million in 2024
from NSPI for the recovery of costs associated with the
 
Maritime Link subject to a holdback of $
4
 
million
per month.
On October 4, 2023 and January 31, 2024, the UARB issued
 
decisions providing clarification on
remaining aspects of the Maritime Link holdback mechanism
 
primarily relating to release of past and
future holdback amounts and requirements to end the holdback
 
mechanism. In these decisions, the
UARB agreed with the Company’s submission that
 
$
12
 
million ($
8
 
million related to 2022 and $
4
 
million
related to 2023) of the previously recorded holdback remain
 
credited to NSPI’s FAM,
 
with the remainder
released to NSPML and recorded in Emera’s “Income
 
from equity investments”. The UARB also
confirmed that NSPML can apply for termination of the
 
holdback mechanism upon
90
 
per cent of NS
Block deliveries being achieved for 12 consecutive months (subject
 
to potential relief for planned outages
or exceptional circumstances) and the net outstanding
 
balance of previously underdelivered NS Block
energy is less than
10
 
per cent of the contracted annual amount. In addition,
 
the UARB increased the
monthly holdback amount from $
2
 
million to $
4
 
million beginning December 1, 2023.
Gas Utilities and Infrastructure
PGS
PGS is regulated by the FPSC. The FPSC sets rates at
 
a level that allows utilities such as PGS to collect
total revenues or revenue requirements equal to their
 
cost of providing service, plus an appropriate return
on invested capital.
PGS’s approved ROE range for 2024 and 2023
 
was
9.15
 
per cent to
11.15
 
per cent with a
10.15
 
per cent
midpoint, based on an allowed equity capital structure
 
of
54.7
 
per cent.
 
Base Rates:
On April 4, 2023, PGS filed a rate case with the FPSC
 
and a hearing for the matter was held in
September 2023. On November 9, 2023, the FPSC approved
 
a $
118
 
million USD increase to base
revenues which includes $
11
 
million USD transferred from the cast iron and bare
 
steel replacement rider,
for a net incremental increase to base revenues of $
107
 
million USD. This reflects a
10.15
 
per cent
midpoint ROE with an allowed equity capital structure of
54.7
 
per cent. A final order was issued on
December 27, 2023, with the new rates effective January
 
2024.
Fuel Recovery:
PGS recovers the costs it pays for gas supply and
 
interstate transportation for system supply through its
Purchased Gas Adjustment Clause (“PGAC”). This clause is designed
 
to recover actual costs incurred by
PGS for purchased gas, gas storage services, interstate pipeline
 
capacity, and
 
other related items
associated with the purchase, distribution, and sale of
 
natural gas to its customers.
 
These charges may
be adjusted monthly based on a cap approved annually
 
by the FPSC.
Recovery of Energy Conservation and Pipeline Replacement
 
Programs:
The FPSC annually approves a conservation charge that
 
is intended to permit PGS to recover prudently
incurred expenditures in developing and implementing
 
cost effective energy conservation programs
 
which
are required by Florida law and approved and monitored
 
by the FPSC. PGS also has a Cast Iron/Bare
Steel Pipe Replacement clause to recover the cost of accelerating
 
the replacement of cast iron and bare
steel distribution lines in the PGS system. In February 2017,
 
the FPSC approved expansion of the Cast
Iron/Bare Steel clause to allow recovery of accelerated
 
replacement of certain obsolete plastic pipe. The
majority of cast iron and bare steel pipe has been removed
 
from its system, with replacement of obsolete
plastic pipe continuing until 2028 under the rider.
 
NMGC
NMGC is subject to regulation by the NMPRC. The NMPRC
 
sets rates at a level that allows NMGC to
collect total revenues equal to its cost of providing service,
 
plus an appropriate return on invested capital.
 
NMGC’s approved ROE for 2024 and 2023
 
was
9.375
 
per cent on an allowed equity capital structure of
52
 
per cent.
Base Rates:
On September 14, 2023, NMGC filed a rate case with
 
the NMPRC for new base rates.
 
On March 1, 2024,
NMGC filed with the NMPRC a settlement with the support
 
of all parties in the case for an increase of $
30
million USD in annual base revenues and maintaining
 
NMGC’s ROE at
9.375
 
per cent. The rates reflect
the recovery of increased operating costs and capital investments
 
in pipeline projects and related
infrastructure, as well as a new customer information and
 
billing system. NMGC also agreed to withdraw,
and to not reassert in a future rate case application,
 
its request for a regulatory asset for costs associated
with its 2022 application for a certificate of public convenience
 
and necessity for a liquefied natural gas
storage facility in New Mexico. The NMPRC approved
 
the rate case settlement on July 25, 2024. New
rates became effective October 1, 2024.
Fuel Recovery:
NMGC recovers gas supply costs through a PGAC. This
 
clause recovers actual costs for purchased gas,
gas storage services, interstate pipeline capacity,
 
and other related items associated with the purchase,
transmission, distribution, and sale of natural gas to its
 
customers. On a monthly basis, NMGC can adjust
charges based on the next month’s expected cost
 
of gas and any prior month under-recovery or over-
recovery. The NMPRC
 
requires that NMGC annually file a reconciliation
 
of the PGAC period costs and
recoveries. NMGC must file a PGAC Continuation Filing
 
with the NMPRC every four years to establish
that the continued use of the PGAC is reasonable and
 
necessary. NMGC
 
received approval of its PGAC
Continuation in December 2024, for the four-year period
 
ending December 2028.
Brunswick Pipeline
 
Brunswick Pipeline is a
145
-kilometre pipeline delivering natural gas from the Saint
 
John LNG import
terminal near Saint John, New Brunswick to markets in
 
the northeastern US. Brunswick Pipeline entered
into a
25
-year firm service agreement commencing in July
 
2009 with Repsol Energy Canada. The
agreement provides for a predetermined toll increase
 
in the fifth and fifteenth year of the contract. The
pipeline is considered a Group II pipeline regulated by
 
the Canada Energy Regulator (“CER”). The CER
Gas Transportation Tariff
 
is filed by Brunswick Pipeline in compliance with the
 
requirements of the CER
Act and sets forth the terms and conditions of the transportation
 
rendered by Brunswick Pipeline.
Other Electric Utilities
BLPC
BLPC is regulated by the Fair Trading
 
Commission (“FTC”), under the Utilities Regulation (Procedural)
Rules 2003. BLPC is regulated under a cost-of-service model,
 
with rates set to recover prudently incurred
costs of providing electricity service to customers plus
 
an appropriate return on capital invested. BLPC’s
approved regulated return on rate base was
10
 
per cent for 2024 and 2023.
Licenses:
BLPC currently operates pursuant to a single integrated license
 
to generate, transmit and distribute
electricity on the island of Barbados until 2028. In 2019, the Government
 
of Barbados passed legislation
requiring multiple licenses for the supply of electricity.
 
In 2021, BLPC reached commercial agreement with
the Government of Barbados for each of the license types,
 
subject to the passage of implementing
legislation. The timing of the final enactment is unknown at
 
this time, but BLPC will work towards the
implementation of the licenses once enacted.
Base Rates:
In 2021, BLPC submitted a general rate review application
 
to the FTC. In September 2022, the FTC
granted BLPC interim rate relief, allowing an increase in base rates
 
of approximately $
1
 
million USD per
month. On February 15, 2023, the FTC issued a decision
 
on the application which included the following
significant items: an allowed regulatory ROE of
11.75
 
per cent, an equity capital structure of
55
 
per cent,
a directive to update the major components of rate base
 
to September 16, 2022, and a directive to
establish regulatory liabilities totalling approximately $
71
 
million USD. On March 7, 2023, BLPC filed a
Motion for Review and Variation
 
(the “Motion”) and applied for a stay of the FTC’s
 
decision, which was
subsequently granted. On November 20, 2023, the FTC
 
issued their decision dismissing the Motion.
Interim rates continue to be in effect through to
 
a date to be determined in a final decision and order.
 
On December 1, 2023, BLPC appealed certain aspects
 
of the FTC’s February 15 and November 20,
2023, decisions to the Supreme Court of Barbados in the
 
High Court of Justice (the “Court”) and
requested that they be stayed. On December 11,
 
2023, the Court granted the stay.
 
BLPC’s position is
that the FTC made errors of law and jurisdiction in their
 
decisions and believes the success of the appeal
is probable, and as a result, the adjustments to BLPC’s
 
final rates and rate base, including any
adjustments to regulatory assets and liabilities, have not been
 
recorded at this time. The appeal is
currently scheduled to be heard in 2025.
 
Fuel Recovery:
BLPC’s fuel costs flow through a fuel pass-through
 
mechanism which provides opportunity to recover
 
all
prudently incurred fuel costs from customers in a timely
 
manner. The calculation of the fuel
 
charge is
adjusted on a monthly basis and reported to the FTC for
 
approval.
Clean Energy Transition
 
Rider (“CETR”):
On May 31, 2023, the FTC approved BLPC’s
 
application to establish an alternative cost recovery
mechanism to recover prudently incurred costs associated
 
with its CETR (the “Decision”). The
mechanism is intended to facilitate the timely recovery between
 
rate cases of costs associated with
approved renewable energy assets. BLPC will be required
 
to submit an individual application for the
recovery of costs of each asset through the cost recovery
 
mechanism, meeting the minimum criteria as
set out in the Decision. On October 5, 2023, BLPC applied
 
to the FTC to recover the costs of a battery
storage system through the CETR. On May 6, 2024, the
 
FTC approved the recovery of a
15
 
MW battery
storage system through the CETR.
Barbados Domestic Tax
 
Rate Change:
On May 24, 2024, the Government of Barbados signed
 
the Income Tax
 
(Amendment and Validation)
 
Act
into law. The legislation, effective
 
January 1, 2024, implemented a corporate income
 
tax rate of
9
 
per
cent, requiring BLPC to remeasure its deferred income
 
tax liabilities. On July 18, 2024, BLPC requested
the deferred recovery of the $
5
 
million USD remeasurement. BLPC is seeking amortization
 
of the costs
over a period to be approved by the FTC during a future
 
rate setting process.
 
GBPC
GBPC is regulated by the GBPA.
 
The GBPA
 
has granted GBPC a licensed, regulated and exclusive
franchise to produce, transmit and distribute electricity
 
on the island until 2054. Rates are set to recover
prudently incurred costs of providing electricity service
 
to customers plus an appropriate return on rate
base. GBPC’s approved regulated return on rate base
 
was
8.52
 
per cent for 2024 (2023 –
8.32
 
per cent).
Electricity Act, 2024:
On June 1, 2024, the Electricity Act, 2024 took effect.
 
The legislation purports to remove the jurisdiction of
the GBPA over GBPC
 
and to have the Utilities Regulation and Competition
 
Authority, another
 
Bahamian
regulator, regulate GBPC.
 
Base Rates:
There is a fuel pass-through mechanism and tariff review
 
policy with new rates submitted every three
years. On August 1, 2024, as required by the GBPA
 
Operating Protocol and Regulatory Framework
Agreement, GBPC filed a rate plan proposal and is awaiting
 
regulatory review.
 
Fuel Recovery:
GBPC’s fuel costs flow through a fuel pass-through
 
mechanism which provides the opportunity to recover
all prudently incurred fuel costs from customers in a timely
 
manner. In 2023 and 2024,
 
the fuel pass
through charge was adjusted monthly,
 
in-line with actual fuel costs.
v3.25.0.1
Investments Subject to Significant Influence and Equity Income
12 Months Ended
Dec. 31, 2024
Investments Subject to Significant Influence and Equity Income [Abstract]  
Investments Subject to Significant Influence and Equity Income
8. INVESTMENTS SUBJECT TO SIGNIFICANT INFLUENCE AND EQUITY INCOME
Equity Income
Percentage
Carrying Value
For the year ended
of
As at December 31
December 31
Ownership
millions of dollars
2024
2023
2024
2023
2024
NSPML
$
 
475
$
 
489
$
 
44
$
 
46
 
100.0
M&NP
 
(1)
 
124
 
118
 
20
 
21
 
12.9
Lucelec
(1)
 
55
 
48
 
4
 
4
 
19.5
LIL
(2)
-
 
 
747
 
29
 
63
-
 
Bear Swamp
 
(3)
-
 
-
 
 
2
 
12
 
50.0
$
 
654
$
 
1,402
$
 
99
$
 
146
(1) Emera has significant influence over the operating
 
and financial decisions of these companies through
 
Board representation
and therefore, records its investment in these
 
entities using the equity method.
 
(2) On June 4, 2024, Emera completed the sale
 
of its equity interest in the LIL. For further
 
details, refer to note 4.
(3) The investment balance in Bear Swamp is
 
in a credit position primarily as a result
 
of a $
179
 
million distribution received in 2015.
Bear Swamp's credit investment balance of $
92
 
million (2023 – $
81
 
million) is recorded in Other long-term liabilities
 
on the
Consolidated Balance Sheets.
Equity investments include a $
9
 
million difference between the cost and the
 
underlying FV of the
investees' assets as at the date of acquisition. The excess
 
is attributable to goodwill.
Emera accounts for its variable interest investment in
 
NSPML as an equity investment (note 33).
NSPML's consolidated summarized balance sheets are illustrated
 
as follows:
As at
December 31
December 31
millions of dollars
2024
2023
Balance Sheets
Current assets
$
 
37
$
 
21
PP&E
 
1,425
 
1,473
Regulatory assets
 
(1)
 
778
 
272
Non-current assets
 
27
 
29
Total
 
assets
$
 
2,267
$
 
1,795
Current liabilities
$
 
55
$
 
48
Long-term debt
(2)
 
1,570
 
1,109
Non-current liabilities
 
167
 
149
Equity
 
475
 
489
Total
 
liabilities and equity
$
 
2,267
$
 
1,795
(1) On November 29, 2024, the UARB approved
 
the creation of a $
500
 
million regulatory asset for debt issued as a
 
result of the
FLG. For further details, refer to note 7.
(2) On December 16, 2024, NSPML issued a
 
$
500
 
million bond under the FLG. For further details
 
refer to note 7.
v3.25.0.1
Other Income, Net
12 Months Ended
Dec. 31, 2024
Other Income, Net [Abstract]  
Other Income, Net
9. OTHER INCOME, NET
For the
Year ended December 31
millions of dollars
2024
2023
Gain on sale of LIL, net of transaction costs
 
(1)
$
 
182
$
-
 
AFUDC
 
53
 
38
Pension non-current service cost recovery
 
35
 
35
Interest income
 
23
 
43
Transaction costs related to the pending sale of NMGC
 
(1)
(25)
-
 
Charges related to wind-down costs and certain asset impairments (2)
(29)
-
 
FX (losses) gains
(58)
 
20
Other
 
 
22
 
22
$
 
203
$
 
158
(1) For more information related to the gain
 
on sale, after transaction costs, of Emera's indirect
 
minority interest in the LIL and the
pending sale of NMGC, refer to note 4.
(2) Primarily related to the wind-down of Block
 
Energy LLC
v3.25.0.1
Interest Expense, Net
12 Months Ended
Dec. 31, 2024
Interest Expense, Net [Abstract]  
Interest Expense, Net
10. INTEREST EXPENSE, NET
Interest expense, net consisted of the following:
For the
Year ended December 31
millions of dollars
2024
2023
Interest on debt
 
$
 
1,004
$
 
954
Allowance for borrowed funds used during construction
(23)
(16)
Other
(8)
(13)
$
 
973
$
 
925
v3.25.0.1
Income Taxes
12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Income Taxes
11. INCOME TAXES
The income tax provision, for the years ended December
 
31, differs from that computed using the
enacted combined Canadian federal and provincial statutory
 
income tax rate for the following reasons:
millions of dollars
2024
2023
Income before provision for income taxes
$
 
409
$
 
1,173
Statutory income tax rate
29.0%
29.0%
Income taxes, at statutory income tax rate
 
119
 
340
Deferred income taxes on regulated income recorded as regulatory assets and
regulatory liabilities
(90)
(72)
Interest and financing expenses
(58)
-
 
Valuation allowance
(58)
 
3
Tax
 
credits
(57)
(53)
Goodwill impairment charge
 
49
-
 
Amortization of deferred income tax regulatory liabilities
(36)
(33)
Foreign tax rate variance
(31)
(36)
Additional impact from the sale of LIL equity interest
 
22
-
 
Tax
 
effect of equity earnings
(14)
(15)
Manufacturing allowance
(9)
(8)
Other
 
4
 
2
Income tax (recovery) expense
$
(159)
$
 
128
Effective income tax rate
(39%)
11%
Bahamian Domestic Minimum Top
 
-up Tax
 
Act (“Domestic Top
 
-up Tax
 
Act”):
On November 28, 2024, the Domestic Top
 
-up Tax
 
Act was enacted with an effective date of January
 
1,
2024.The Domestic Top
 
-up Tax
 
Act did not have an impact on the Company.
Excessive Interest and Financing Expenses Limitation
 
(“EIFEL”) Regime:
On June 20, 2024, Bill C-59, an Act to implement certain provisions
 
of the fall economic statement tabled
in Parliament on November 21, 2023, and certain provisions
 
of the budget tabled in Parliament on March
28, 2023, was enacted.
 
Bill C-59 includes the EIFEL regime, which is effective
 
January 1, 2024. EIFEL
applies to limit a company’s net interest and financing
 
expense deduction to no more than 30 per cent of
earnings before interest, income taxes, depreciation, and amortization
 
for tax purposes. Any denied
interest and financing expenses under the EIFEL regime can
 
be carried forward indefinitely.
During 2024, the Company incurred $
185
 
million of interest and financing expenses in connection with
 
a
specific financing structure. The interest and financing expenses
 
related to the financing structure as well
as $
88
 
million of other interest and financing expenses are expected
 
to be denied under the EIFEL
regime. It was determined that the Company is more likely
 
than not to realize the tax benefit of the denied
interest and financing expenses in future periods and therefore
 
a $
79
 
million deferred income tax asset
has been recorded as at December 31, 2024. In Q4 2024, the
 
Company recognized a $
58
 
million tax
benefit related to the denied interest and financing expenses
 
and the reversal of the related deferred
income tax liability in connection with the financing structure
 
and its wind-up.
Canadian Global Minimum Tax
 
Act (“GMTA”):
On June 20, 2024, the GMTA
 
was enacted with an effective date of January
 
1, 2024. The GMTA
 
did not
have an impact on the Company.
Barbados Domestic Tax
 
Rate Change:
 
On May 24, 2024, the Government of Barbados signed the
 
Income Tax
 
(Amendment and Validation)
 
Act
 
into law. The legislation, effective
 
January 1, 2024, implemented a corporate income tax
 
rate of
9
 
per
 
cent, requiring BLPC to remeasure its deferred income
 
tax liabilities.
 
Barbados Corporation Top
 
-up Tax
 
(Amendment) Act (“Top
 
-up Tax
 
Act”):
On May 24, 2024, the Top
 
-up Tax
 
Act was enacted with an effective date of January
 
1, 2024. The Top
 
-up
Tax
 
Act did not have an impact on the Company
.
 
United States Inflation Reduction Act (“IRA”):
On August 16, 2022, the IRA was signed into legislation.
 
The IRA includes numerous tax incentives for
clean energy, such
 
as the extension and modification of existing investment
 
and production tax credits for
projects placed in service through 2024, and introduces
 
new technology-neutral clean energy related tax
credits beginning in 2025. As of December 31, 2024, the
 
Company has recorded a $
82
 
million (December
31, 2023 – $
30
 
million) regulatory liability on the Consolidated Balance
 
Sheets in recognition of its
obligation to pass the incremental tax benefits realized
 
to customers.
The following table reflects the composition of taxes on
 
income from continuing operations presented in
the Consolidated Statements of Income for the years ended
 
December 31:
millions of dollars
2024
2023
Current income taxes
 
Canada
$
 
29
$
 
26
 
United States
 
4
 
5
Deferred income taxes
 
Canada
(200)
 
93
 
United States
 
155
 
128
Adjustments to beginning of the year valuation allowance
 
Canada
(61)
-
Investment tax credits
 
United States
(6)
(29)
Operating loss carryforwards
 
Canada
(4)
(93)
 
United States
(76)
(2)
Income tax (recovery) expense
$
(159)
$
 
128
The following table reflects the composition of income
 
before provision for income taxes presented in the
Consolidated Statements of Income for the years ended
 
December 31:
millions of dollars
2024
2023
Canada
$
 
156
$
 
171
United States
 
203
 
964
Other
 
50
 
38
Income before provision for income taxes
$
 
409
$
 
1,173
The deferred income tax assets and liabilities presented in
 
the Consolidated Balance Sheets as at
December 31 consisted of the following:
millions of dollars
2024
2023
Deferred income tax assets:
Tax
 
loss carryforwards
$
 
1,118
$
 
1,195
Tax
 
credit carryforwards
 
534
 
454
Regulatory liabilities
 
 
225
 
175
Derivative instruments
 
144
 
205
Other
 
462
 
372
Total
 
deferred income tax assets before valuation allowance
 
2,483
 
2,401
Valuation allowance
(322)
(363)
Total
 
deferred income tax assets after valuation allowance
$
 
2,161
$
 
2,038
Deferred income tax liabilities:
PP&E
$
(3,421)
$
(3,223)
Regulatory assets
(198)
(196)
Derivative instruments
(105)
(235)
Investments subject to significant influence
(46)
(216)
Other
(330)
(312)
Total
 
deferred income tax liabilities
 
$
(4,100)
$
(4,182)
Consolidated Balance Sheets presentation:
Long-term deferred income tax assets
$
 
392
$
 
208
Long-term deferred income tax liabilities
(2,331)
(2,352)
Net deferred income tax liabilities
$
(1,939)
$
(2,144)
Considering all evidence regarding the utilization of the Company’s
 
deferred income tax assets, it has
been determined that Emera is more likely than not to realize
 
all recorded deferred income tax assets,
except for certain loss carryforwards and unrealized capital
 
losses on long-term debt and investments. A
valuation allowance of $
322
 
million has been recorded as at December 31, 2024 (2023
 
– $
363
 
million)
related to the loss carryforwards, long-term debt and investments.
 
During 2024, the Company recognized
a $
58
 
million tax benefit primarily due to the utilization of certain
 
loss carryforwards, which were subject to
a valuation allowance as at December 31, 2023.
The Company intends to indefinitely reinvest earnings
 
from certain foreign operations. Accordingly,
 
$
4.7
billion as at December 31, 2024 (2023 – $
4.7
 
billion) in cumulative temporary differences for which
deferred taxes might otherwise be required, have not
 
been recognized. It is impractical to estimate the
amount of income and withholding tax that might be payable
 
if a reversal of temporary differences
occurred.
Emera’s NOL, capital loss and tax credit carryforwards
 
and their expiration periods as at December 31,
2024 consisted of the following:
Subject to
Tax
Valuation
Net Tax
Expiration
millions of dollars
Carryforwards
Allowance
Carryforwards
Period
Canada
 
NOL
$
 
2,420
$
(967)
$
 
1,453
2026 - 2044
 
Capital loss
 
55
(55)
-
 
Indefinite
 
Tax Credit
2
(1)
1
2028 - 2042
 
United States
 
Federal NOL
$
 
1,587
$
(1)
$
 
1,586
2036 - Indefinite
 
State NOL
 
1,351
(1)
 
1,350
2026 - Indefinite
 
Tax credit
 
533
(3)
 
530
2025 - 2044
Other
 
NOL
$
 
91
$
(23)
$
 
68
2025 - 2031
The following table provides details of the change in unrecognized
 
tax benefits for the years ended
December 31 as follows:
millions of dollars
2024
2023
Balance, January 1
$
 
37
$
 
33
Increases due to tax positions related to current year
 
6
 
5
Increases due to tax positions related to a prior year
 
2
 
1
Decreases due to tax positions related to a prior year
(3)
(2)
Balance, December 31
$
 
42
$
 
37
Unrecognized tax benefits relate to the timing of certain
 
tax deductions at NSPI and research and
development tax credits primarily at TEC. The total amount
 
of unrecognized tax benefits as at December
31, 2024 was $
42
 
million (2023 – $
37
 
million), which would affect the effective
 
tax rate if recognized. The
total amount of accrued interest with respect to unrecognized tax
 
benefits was $
10
 
million (2023 – $
9
million) with $
1
 
million interest expense recognized in the Consolidated
 
Statements of Income (2023 – $
2
million).
No
 
penalties have been accrued. The balance of unrecognized
 
tax benefits could change in the
next 12 months as a result of resolving Canada Revenue
 
Agency (“CRA”) and Internal Revenue Service
audits. A reasonable estimate of any change cannot be made
 
at this time.
NSPI and the CRA are currently in a dispute with respect
 
to the timing of certain tax deductions for
its 2006 through 2010 and 2013 through 2016 taxation
 
years. The ultimate permissibility of the tax
deductions is not in dispute; rather,
 
it is the timing of those deductions. The cumulative net
 
amount in
dispute to date is $
126
 
million (2023 – $
126
 
million), including interest. NSPI has prepaid $
55
 
million
(2023 – $
55
 
million) of the amount in dispute, as required by
 
CRA.
On November 29, 2019, NSPI filed a Notice of Appeal
 
with the Tax
 
Court of Canada with respect to its
dispute of the 2006 through 2010 taxation years. Should
 
NSPI be successful in defending its position, all
payments including applicable interest will be refunded.
 
If NSPI is unsuccessful in defending any portion
of its position, the resulting taxes and applicable interest
 
will be deducted from amounts previously paid,
with the difference, if any,
 
either owed to, or refunded from, the CRA. The related
 
tax deductions will be
available in subsequent years.
Should NSPI be similarly reassessed by the CRA for years
 
not currently in dispute, further payments will
be required; however, the
 
ultimate permissibility of these deductions would be
 
similarly not in dispute.
NSPI and its advisors believe that NSPI has reported
 
its tax position appropriately.
 
NSPI continues to
assess its options to resolving the dispute; however,
 
the outcome of the Notice of Appeal process is not
determinable at this time.
Emera files a Canadian federal income tax return, which
 
includes its Nova Scotia provincial income tax.
Emera’s subsidiaries file Canadian, US, Barbados,
 
and St. Lucia income tax returns. As at December
 
31,
2024, the Company’s tax years still open to examination
 
by taxing authorities include 2006 and
subsequent years.
v3.25.0.1
Common Stock
12 Months Ended
Dec. 31, 2024
Common Stock [Abstract]  
Common Stock
12. COMMON STOCK
Authorized
: Unlimited number of non-par value common shares.
2024
2023
Issued and outstanding:
millions
of shares
 
millions of
dollars
millions of
shares
 
millions of
dollars
Balance, January 1
 
284.12
$
 
8,462
 
269.95
$
 
7,762
Issuance of common stock under ATM program
(1)(2)
 
5.12
 
261
 
8.29
 
397
Issued under the DRIP,
 
net of discounts
 
6.10
 
291
 
5.26
 
272
Senior management stock options exercised and Employee Share
Purchase Plan
 
0.60
 
28
 
0.62
 
31
Balance, December 31
 
295.94
$
 
9,042
 
284.12
$
 
8,462
(1) For the year ended December 31, 2023, a
 
total of
8,287,037
 
common shares were issued under Emera's ATM program at an
average price of $
48.27
 
per share for gross proceeds of $
400
 
million ($
397
 
million net of after-tax issuance costs).
(2) For the year ended December 31, 2024, a
 
total of
5,117,273
 
common shares were issued under Emera's ATM program at an
average price of $
51.52
 
per share for gross proceeds of $
264
 
million ($
261
 
million net of after-tax issuance costs). As at December
31, 2024, an aggregate gross sales limit of $
336
 
million remained available for issuance under the
 
ATM program.
As at December 31, 2024, the following common shares
 
were reserved for issuance:
6
 
million (2023 –
6
million) under the senior management stock option plan,
2
 
million (2023 –
2
 
million) under the employee
common share purchase plan and
12
 
million (2023 –
18
 
million) under the DRIP.
 
The issuance of common shares under the common share compensation
 
arrangements does not allow
the plans to exceed
10
 
per cent of Emera's outstanding common shares. As at
 
December 31, 2024,
Emera was in compliance with this requirement.
ATM Equity Program
On November 18, 2024, Emera increased the size of
 
the ATM Program to
 
allow the Company to issue up
to $
1
 
billion of common shares from treasury to the public from
 
time to time, at the Company's discretion,
at the prevailing market price. The ATM
 
Program was increased by an amendment dated November 18,
2024 to its prospectus supplement dated November 14, 2023 and
 
an amendment dated November 13,
2024 to its short form base shelf prospectus dated October 3,
 
2023.
v3.25.0.1
Earnings Per Share
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Earnings Per Share
13. EARNINGS PER SHARE
Basic earnings per share is determined by dividing net income
 
attributable to common shareholders by
the weighted average number of common shares outstanding
 
during the period. Diluted EPS is computed
by dividing net income attributable to common shareholders
 
by the weighted average number of common
shares outstanding during the period, adjusted for the exercise
 
and/or conversion of all potentially dilutive
securities. Such dilutive items include Company contributions
 
to the senior management stock option
plan, convertible debentures and shares issued under the DRIP.
The following table reconciles the computation of basic
 
and diluted earnings per share:
For the
Year ended December 31
millions of dollars (except per share amounts)
2024
2023
Numerator
Net income attributable to common shareholders
$
 
493.6
$
 
977.7
Diluted numerator
 
493.6
 
977.7
Denominator
Weighted average shares of common stock outstanding – basic
 
289.1
 
273.6
Stock-based compensation
 
 
0.1
 
0.2
Weighted average shares of common stock outstanding – diluted
 
289.2
 
273.8
Earnings per common share
Basic
 
$
 
1.71
$
 
3.57
Diluted
$
 
1.71
$
 
3.57
v3.25.0.1
Accumulated Other Comprehensive Income
12 Months Ended
Dec. 31, 2024
Accumulated Other Comprehensive Income [Abstract]  
Accumulated Other Comprehensive Income
14. ACCUMULATED OTHER
 
COMPREHENSIVE INCOME
The components of AOCI are as follows:
millions of dollars
Unrealized gain
(loss) on
translation of
self-sustaining
foreign
operations
Net change
in net
 
investment
 
hedges
Gains (losses)
on derivatives
recognized
 
as cash flow
hedges
Net change
on available-
for-sale
investments
Net change in
unrecognized
pension and
post-retirement
benefit costs
Total
 
AOCI
For the year ended December 31, 2024
Balance, January 1, 2024
$
 
369
$
(24)
$
 
14
$
(2)
$
(52)
$
 
305
OCI before
 
reclassifications
 
1,027
(139)
-
 
 
2
-
 
 
890
Amounts reclassified from
 
AOCI
-
 
-
 
(2)
-
 
 
68
 
66
Net current period OCI
 
1,027
(139)
(2)
 
2
 
68
 
956
Balance, December 31, 2024
$
 
1,396
$
(163)
$
 
12
$
-
 
$
 
16
$
 
1,261
For the year ended December 31, 2023
Balance, January 1, 2023
$
 
639
$
(62)
$
 
16
$
(2)
$
(13)
$
 
578
OCI before
 
reclassifications
(270)
 
38
-
 
-
 
-
 
(232)
Amounts reclassified from
 
AOCI
-
 
-
 
(2)
-
 
(39)
(41)
Net current period OCI
(270)
 
38
(2)
-
 
(39)
(273)
Balance, December 31, 2023
$
 
369
$
(24)
$
 
14
$
(2)
$
(52)
$
 
305
The reclassifications out of AOCI are as follows:
For the
Year ended December 31
millions of dollars
2024
2023
Affected line item in the Consolidated Financial Statements
Gains on derivatives recognized as cash flow hedges
 
Interest rate hedge
Interest expense, net
$
(2)
$
(2)
Net change in unrecognized pension and post-retirement benefit costs
 
Actuarial losses
Other income, net
$
 
2
$
-
 
 
Past service (gains) costs
Other income, net
(2)
 
2
 
Amounts reclassified into obligations
Pension and post-retirement benefits
 
68
(40)
Total
 
before tax
 
68
(38)
Income tax expense
-
 
(1)
Total
 
net of tax
$
 
68
$
(39)
Total reclassifications out of AOCI, net of tax, for the period
$
 
66
$
(41)
v3.25.0.1
Inventory
12 Months Ended
Dec. 31, 2024
Inventory [Abstract]  
Inventory
15. INVENTORY
As at
December 31
December 31
millions of dollars
 
2024
2023
Materials
 
$
 
453
$
 
408
Fuel
 
 
328
 
382
Total
$
 
781
$
 
790
v3.25.0.1
Derivative Instruments
12 Months Ended
Dec. 31, 2024
Derivative Instruments  
Derivative Instruments
16. DERIVATIVE
 
INSTRUMENTS
Derivative assets and liabilities relating to the foregoing categories
 
consisted of the following:
Derivative Assets
Derivative Liabilities
As at
December 31
December 31
December 31
December 31
millions of dollars
2024
2023
2024
2023
Regulatory deferral:
 
Commodity swaps and forwards
$
 
25
$
 
16
$
 
44
$
 
76
 
FX forwards
 
27
 
3
 
3
 
3
 
52
 
19
 
47
 
79
HFT derivatives:
 
Power swaps and physical contracts
 
34
 
29
 
30
 
36
 
Natural gas swaps, futures, forwards, physical
 
 
contracts
 
236
 
319
 
660
 
531
 
270
 
348
 
690
 
567
Other derivatives:
 
Equity derivatives
 
-
 
 
4
 
2
-
 
 
FX forwards
-
 
 
18
 
34
 
7
-
 
 
22
 
36
 
7
Total
 
gross current derivatives
 
322
 
389
 
773
 
653
Impact of master netting agreements:
 
Regulatory deferral
(7)
(3)
(7)
(3)
 
HFT derivatives
(148)
(146)
(148)
(146)
Total
 
impact of master netting agreements
(155)
(149)
(155)
(149)
Less: Derivatives classified as held for sale
(1)
(1)
-
 
(1)
-
 
Total derivatives
$
 
166
$
 
240
$
 
617
$
 
504
Current
(2)
 
115
 
174
 
526
 
386
Long-term
(2)
 
51
 
66
 
91
 
118
Total derivatives
$
 
166
$
 
240
$
 
617
$
 
504
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4.
(2) Derivative assets and liabilities are classified
 
as current or long-term based upon the maturities
 
of the underlying contracts.
Cash Flow Hedges
On May 26, 2021, a treasury lock was settled for a
 
gain of $
19
 
million that is being amortized through
interest expense over
10 years
 
as the underlying hedged item settles. As of December 31,
 
2024, the
unrealized gain in AOCI was $
12
 
million, after-tax (December 31, 2023 – $
14
 
million, after-tax). For the
year ended December 31, 2024, unrealized gains of $
2
 
million (2023 – $
2
 
million) have been reclassified
from AOCI into interest expense, net. The Company expects
 
$
2
 
million of unrealized gains currently in
AOCI to be reclassified into net income within the next
 
twelve months.
Regulatory Deferral
The Company has recorded the following changes with
 
respect to derivatives receiving regulatory
deferral:
Commodity
Physical
Commodity
swaps and
FX
natural gas
swaps and
FX
millions of dollars
forwards
forwards
purchases
forwards
forwards
For the year ended December 31
2024
2023
Unrealized gain (loss) in regulatory assets
$
(27)
$
 
5
$
-
 
$
(109)
$
(3)
Unrealized gain (loss) in regulatory liabilities
 
11
 
33
(3)
(73)
-
 
Realized gain in regulatory assets
(8)
-
 
-
 
(5)
-
 
Realized loss in regulatory liabilities
 
4
-
 
-
 
 
2
-
 
Realized (gain) loss in inventory
(1)
 
11
(8)
-
 
 
4
(10)
Realized (gain) loss in regulated fuel for generation
and purchased power
(2)
 
50
(6)
(49)
(9)
(4)
Other
-
 
-
 
-
 
(14)
-
 
Total
 
change in derivative instruments
$
 
41
$
 
24
$
(52)
$
(204)
$
(17)
(1) Realized (gains) losses will be recognized in
 
fuel for generation and purchased power when
 
the hedged item is consumed.
(2) Realized (gains) losses on derivative instruments
 
settled and consumed in the period and hedging relationships
 
that have been
terminated or the hedged transaction is no longer
 
probable.
As at December 31, 2024, the Company had the following
 
notional volumes designated for regulatory
deferral that are expected to settle as outlined below:
millions
2025
2026-2027
Physical natural gas purchases:
Natural gas (MMBtu)
 
6
-
 
Commodity swaps and forwards purchases:
Natural gas (MMBtu)
 
21
 
23
Power (MWh)
 
1
-
 
Coal (metric tonnes)
 
1
-
 
FX forwards:
FX contracts (millions of USD)
$
 
208
$
 
69
Weighted average rate
 
1.3361
 
1.3296
% of USD requirements
50%
17%
HFT Derivatives
The Company has recognized the following realized and
 
unrealized gains (losses) with respect to HFT
derivatives:
For the
 
Year ended December 31
millions of dollars
2024
2023
Power swaps and physical contracts in non-regulated operating revenues
$
 
12
$
(6)
Natural gas swaps, forwards, futures and physical contracts in non-regulated
operating revenues
 
195
 
1,043
Total
 
gains in net income
$
 
207
$
 
1,037
As at December 31, 2024, the Company had the following
 
notional volumes of outstanding HFT
derivatives that are expected to settle as outlined below:
2029 and
millions
 
2025
2026
2027
2028
thereafter
Natural gas purchases (Mmbtu)
 
262
 
111
 
43
 
30
 
73
Natural gas sales (Mmbtu)
 
299
 
69
 
16
 
8
 
4
Power purchases (MWh)
 
1
-
 
-
 
-
 
-
 
Power sales (MWh)
 
1
-
 
-
 
-
 
-
Other Derivatives
As at December 31, 2024, the Company had equity
 
derivatives in place to manage cash flow risk
associated with forecasted future cash settlements of deferred
 
compensation obligations and FX forwards
in place to manage cash flow risk associated with forecasted
 
USD cash inflows.
The equity derivatives
hedge the return on
2.9
 
million shares and extends until December 2025. The
 
FX forwards have a
combined notional amount of $
520
 
million USD and expire in 2025 through 2026.
For the
Year ended December 31
millions of dollars
2024
2023
FX
Equity
FX
Equity
Forwards
Derivatives
Forwards
Derivatives
Unrealized gain (loss) in OM&G
$
-
 
$
(2)
$
-
 
$
 
4
Unrealized gain (loss) in other income, net
(44)
-
 
 
28
-
 
Realized gain (loss) in OM&G
-
 
 
16
-
 
(13)
Realized loss in other income, net
(12)
-
 
(11)
-
 
Total
 
gains (losses) in net income
$
(56)
$
 
14
$
 
17
$
(9)
Credit Risk
The Company is exposed to credit risk with respect to
 
amounts receivable from customers, energy
marketing collateral deposits and derivative assets. Credit risk
 
is the potential loss from a counterparty’s
non-performance under an agreement. The Company manages
 
credit risk with policies and procedures
for counterparty analysis, exposure measurement, and
 
exposure monitoring and mitigation. Credit
assessments are conducted on all new customers and
 
counterparties, and deposits or collateral are
requested on any high-risk accounts.
 
The Company assesses the potential for credit losses
 
on a regular basis and, where appropriate,
maintains provisions. With respect to counterparties, the Company
 
has implemented procedures to
monitor the creditworthiness and credit exposure of counterparties
 
and to consider default probability in
valuing the counterparty positions. The Company monitors
 
counterparties’ credit standing, including those
that are experiencing financial problems, have significant swings
 
in default probability rates, have credit
rating changes by external rating agencies, or have changes
 
in ownership. Net liability positions are
adjusted based on the Company’s current default probability.
 
Net asset positions are adjusted based on
the counterparty’s current default probability.
 
The Company assesses credit risk internally for
counterparties that are not rated.
As at December 31, 2024, the maximum exposure the
 
Company had to credit risk was $
1.3
 
billion (2023
– $
1.2
 
billion), which included accounts receivable net
 
of collateral/deposits and assets related to
derivatives.
 
It is possible that volatility in commodity prices could cause
 
the Company to have material credit risk
exposures with one or more counterparties. If such counterparties
 
fail to perform their obligations under
one or more agreements, the Company could suffer
 
a material financial loss. The Company transacts with
counterparties as part of its risk management strategy for managing
 
commodity price, FX and interest
rate risk. Counterparties that exceed established credit
 
limits can provide a cash deposit or letter of credit
to the Company for the value in excess of the credit limit where
 
contractually required. The total cash
deposits/collateral on hand as at December 31, 2024 was
 
$
303
 
million (2023 – $
310
 
million), which
mitigated the Company’s maximum credit risk
 
exposure. The Company uses the cash as payment for the
amount receivable or returns the deposit/collateral to the
 
customer/counterparty where it is no longer
required by the Company.
The Company enters into commodity master arrangements
 
with its counterparties to manage certain
risks, including credit risk to these counterparties. The
 
Company generally enters into International Swaps
and Derivatives Association agreements, North American Energy
 
Standards Board agreements and, or
Edison Electric Institute agreements. The Company believes
 
entering into such agreements offers
protection by creating contractual rights relating to creditworthiness,
 
collateral, non-performance and
default.
As at December 31, 2024, the Company had $
140
 
million (2023 – $
142
 
million) in financial assets,
considered to be past due, which have been outstanding for
 
an average
61
 
days. The FV of these
financial assets was $
128
 
million (2023 – $
127
 
million), the difference of which was included
 
in the
allowance for credit losses. These assets primarily relate
 
to accounts receivable from electric and gas
revenue.
Concentration Risk
The Company's concentrations of risk consisted of the
 
following:
As at
December 31, 2024
December 31, 2023
millions of
dollars
% of total
exposure
millions of
dollars
% of total
exposure
Receivables, net
Regulated utilities:
Residential
$
 
376
22%
$
 
476
31%
Commercial
 
184
11%
 
194
13%
Industrial
 
73
4%
 
84
5%
Other
 
105
6%
 
103
7%
Cash collateral
 
46
3%
94
6%
 
784
46%
 
951
62%
Trading group:
Credit rating of A- or above
 
88
5%
 
47
3%
Credit rating of BBB- to BBB+
 
42
2%
 
33
2%
Not rated
 
165
10%
 
108
7%
 
295
17%
 
188
12%
Other accounts receivable
 
331
20%
 
151
10%
Classification as assets held for sale
 
(1)
 
118
7%
-
 
0%
 
1,528
90%
 
1,290
84%
Derivative Instruments
(current and long-term)
Credit rating of A- or above
 
91
5%
 
138
9%
Credit rating of BBB- to BBB+
 
1
0%
 
7
1%
Not rated
 
74
5%
 
95
6%
 
166
10%
 
240
16%
$
 
1,694
100%
$
 
1,530
100%
(1) On August 5, 2024, Emera announced the
 
sale of NMGC. As at December 31, 2024
 
NMGC's assets and liabilities were
classified as held for sale. For further details, refer
 
to note 4.
Cash Collateral
The Company’s cash collateral positions consisted
 
of the following:
As at
December 31
December 31
millions of dollars
2024
2023
Cash collateral provided to others
$
 
198
$
 
101
Cash collateral received from others
$
 
5
$
 
22
Collateral is posted in the normal course of business based
 
on the Company’s creditworthiness, including
its senior unsecured credit rating as determined by certain
 
major credit rating agencies. Certain
derivatives contain financial assurance provisions that require
 
collateral to be posted if a material adverse
credit-related event occurs. If a material adverse event resulted
 
in the senior unsecured debt falling below
investment grade, the counterparties to such derivatives
 
could request ongoing full collateralization.
As at December 31, 2024, the total FV of derivatives
 
in a liability position was $
617
 
million (December 31,
2023
 
$
504
 
million). If the credit ratings of the Company
 
were reduced below investment grade, the full
value of the net liability position could be required to be
 
posted as collateral for these derivatives.
v3.25.0.1
FV Measurements
12 Months Ended
Dec. 31, 2024
FV Measurements [Abstract]  
Fair Value Measurements
17. FV MEASUREMENTS
The Company is required to determine the FV of all derivatives
 
except those which qualify for the NPNS
exemption (see note 1) and uses a market approach
 
to do so. The three levels of the FV hierarchy are
defined as follows:
Level 1 – Where possible, the Company bases the fair valuation
 
of its financial assets and liabilities on
quoted prices in active markets (“quoted prices”) for identical
 
assets and liabilities.
Level 2 – Where quoted prices for identical assets and
 
liabilities are not available, the valuation of certain
contracts must be based on quoted prices for similar assets
 
and liabilities with an adjustment related to
location differences. Also, certain derivatives are valued
 
using quotes from over-the-counter clearing
houses.
Level 3 – Where the information required for a Level 1
 
or Level 2 valuation is not available, derivatives
must be valued using unobservable or internally developed inputs.
 
The primary reasons for a Level 3
classification are as follows:
 
While valuations were based on quoted prices, significant assumptions
 
were necessary to reflect
seasonal or monthly shaping and locational basis differentials.
 
The term of certain transactions extends beyond the period when
 
quoted prices are available and,
accordingly, assumptions
 
were made to extrapolate prices from the last quoted
 
period through the
end of the transaction term.
 
The valuations of certain transactions were based on internal
 
models, although quoted prices were
utilized in the valuations.
Derivative assets and liabilities are classified in their entirety,
 
based on the lowest level of input that is
significant to the FV measurement.
The following tables set out the classification of the methodology
 
used by the Company to FV its
derivatives:
As at
December 31, 2024
millions of dollars
Level 1
Level 2
Level 3
Total
Assets
Regulatory deferral:
 
Commodity swaps and forwards
$
 
15
$
 
3
$
-
 
$
 
18
 
FX forwards
-
 
 
27
-
 
 
27
 
15
 
30
-
 
 
45
HFT derivatives:
 
Power swaps and physical contracts
 
2
 
23
 
5
 
30
 
Natural gas swaps, futures, forwards, physical
 
 
contracts and related transportation
 
13
 
52
 
27
 
92
 
15
 
75
 
32
 
122
Less: Derivatives classified as held for sale
(1)
-
 
(1)
-
 
(1)
Total assets
 
30
 
104
 
32
 
166
Liabilities
Regulatory deferral:
 
Commodity swaps and forwards
$
 
18
$
 
19
$
-
 
$
 
37
 
FX forwards
-
 
 
3
-
 
 
3
 
18
 
22
-
 
 
40
HFT derivatives:
 
Power swaps and physical contracts
 
2
 
21
 
4
 
27
 
Natural gas swaps, futures, forwards and physical
 
 
contracts
(11)
 
89
 
437
 
515
(9)
 
110
 
441
 
542
Other derivatives:
 
FX forwards
-
 
 
34
-
 
 
34
 
Equity derivatives
 
 
2
-
 
-
 
 
2
 
2
 
34
-
 
 
36
Less: Derivatives classified as held for sale
(1)
-
 
(1)
-
 
(1)
Total liabilities
 
11
 
165
 
441
 
617
Net assets (liabilities)
 
$
 
19
$
(61)
$
(409)
$
(451)
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4
As at
December 31, 2023
millions of dollars
Level 1
Level 2
Level 3
Total
Assets
Regulatory deferral:
 
Commodity swaps and forwards
$
 
7
$
 
6
$
-
 
$
 
13
 
FX forwards
-
 
 
3
-
 
 
3
 
7
 
9
-
 
 
16
HFT derivatives:
 
Power swaps and physical contracts
(5)
 
23
-
 
 
18
 
Natural gas swaps, futures, forwards, physical
 
 
contracts and related transportation
 
42
 
108
 
34
 
184
 
37
 
131
 
34
 
202
Other derivatives:
 
FX forwards
-
 
 
18
-
 
 
18
 
Equity derivatives
 
4
-
 
-
 
 
4
 
4
 
18
-
 
 
22
Total assets
 
48
 
158
 
34
 
240
Liabilities
Regulatory deferral:
 
Commodity swaps and forwards
 
43
 
30
-
 
 
73
 
FX forwards
-
 
 
3
-
 
 
3
 
43
 
33
-
 
 
76
HFT derivatives:
 
Power swaps and physical contracts
-
 
 
24
-
 
 
24
 
Natural gas swaps, futures, forwards and physical
 
 
contracts
 
13
 
19
 
365
 
397
 
13
 
43
 
365
 
421
Other derivatives:
 
FX forwards
-
 
 
7
-
 
 
7
-
 
 
7
-
 
 
7
Total liabilities
 
56
 
83
 
365
 
504
Net assets (liabilities)
$
(8)
$
 
75
$
(331)
$
(264)
The change in the FV of the Level 3 financial assets and liabilities
 
for the year ended December 31, 2024
was as follows:
HFT Derivatives
millions of dollars
Power
Natural gas
 
Total
Assets
Balance, beginning of period
$
-
 
$
 
34
$
 
34
Total
 
realized and unrealized gains (losses) included in non-regulated operating
revenues
 
5
(7)
(2)
Balance, December 31, 2024
 
$
 
5
$
27
$
 
32
Liabilities
Balance, beginning of period
$
-
 
$
 
365
$
 
365
Total
 
realized and unrealized gains (losses) included in non-regulated operating
revenues
 
4
 
72
 
76
Balance, December 31, 2024
 
$
 
4
$
437
$
 
441
Significant unobservable inputs used in the FV measurement
 
of Emera’s natural gas and power
derivatives include third-party sourced pricing for instruments based
 
on illiquid markets. Significant
increases (decreases) in any of these inputs in isolation would result
 
in a significantly lower (higher) FV
measurement. Other unobservable inputs used include internally
 
developed correlation factors and basis
differentials; own credit risk; and discount rates.
 
Internally developed correlations and basis differentials
are reviewed on a quarterly basis based on statistical analysis
 
of the spot markets in the various illiquid
term markets.
 
Discount rates may include a risk premium for those
 
long-term forward contracts with
illiquid future price points to incorporate the inherent uncertainty
 
of these points. Any risk premiums for
long-term contracts are evaluated by observing similar
 
industry practices and in discussion with industry
peers.
The Company uses a modelled pricing valuation technique for
 
determining the FV of Level 3 derivative
instruments. The following table outlines quantitative information
 
about the significant unobservable
inputs used in the FV measurements categorized within Level
 
3 of the FV hierarchy:
Significant
Weighted
 
millions of dollars
FV
Unobservable Input
Low
High
average
(1)
Assets
Liabilities
As at December 31, 2024
HFT derivatives – Power
 
5
4
Third-party pricing
$25.60
$139.65
$82.63
swaps and physical contracts
HFT derivatives – Natural
 
27
437
Third-party pricing
$2.20
$17.54
$8.57
gas swaps, futures, forwards
 
and physical contracts
 
Total
$
32
$
441
Net liability
$
409
As at December 31, 2023
HFT derivatives – Natural
 
34
365
Third-party pricing
$1.27
$16.25
$4.85
gas swaps, futures, forwards
 
and physical contracts
 
Total
$
34
$
365
Net liability
$
331
(1) Unobservable inputs were weighted by the
 
relative FV of the instruments.
Long-term debt is a financial liability not measured at
 
FV on the Consolidated Balance Sheets. The
balance consisted of the following:
As at
Carrying
millions of dollars
Amount
FV
Level 1
Level 2
Level 3
Total
December 31, 2024
$
 
18,407
$
 
17,941
$
-
 
$
 
17,688
$
 
253
$
 
17,941
December 31, 2023
$
 
18,365
$
 
16,621
$
-
 
$
 
16,363
$
 
258
$
 
16,621
The Company has designated $
1.2
 
billion USD denominated Hybrid Notes as a hedge of the
 
foreign
currency exposure of its ne
t investment
 
in USD denominated operations. The Company’s Hybrid Notes
are contingently convertible into preferred shares in the
 
event of bankruptcy or other related events. A
redemption option on or after June 15, 2026 is available
 
and at the control of the Company.
 
The Hybrid
Notes are classified as Level 2 financial assets. As at
 
December 31, 2024, the FV of the Hybrid Notes
was $
1.2
 
billion (2023 – $
1.2
 
billion). An after-tax foreign currency loss of $
139
 
million was recorded in
AOCI for the year ended December 31, 2024 (2023
 
– $
38
 
million after-tax gain).
v3.25.0.1
Related Party Transactions
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
Related Party Transactions
18. RELATED PARTY
 
TRANSACTIONS
In the ordinary course of business, Emera provides energy
 
and other services and enters into
transactions with its subsidiaries, associates and other
 
related companies on terms similar to those
offered to non-related parties. Intercompany balances
 
and intercompany transactions have been
eliminated on consolidation, except for the net profit on
 
certain transactions between non-regulated and
regulated entities in accordance with accounting standards
 
for rate-regulated entities. All material
amounts are under normal interest and credit terms.
 
Significant transactions between Emera and its associated companies
 
are as follows:
 
Transactions between NSPI and NSPML
 
related to the Maritime Link assessment are reported
 
in the
Consolidated Statements of Income. NSPI’s expense
 
is reported in Regulated fuel for generation and
purchased power, totalling
 
a recovery of $
324
 
million for the year ended December 31, 2024 (2023
 
$
163
 
million expense). NSPML is accounted for as an
 
equity investment, and therefore corresponding
earnings related to this revenue are reflected in Income
 
from equity investments.
Natural gas transportation capacity purchases from M&NP
 
are reported in the Consolidated
Statements of Income. Purchases from M&NP reported
 
net in Operating revenues, Non-regulated,
totalled $
11
 
million for the year ended December 31, 2024 (2023
– $
14
 
million).
There were no significant receivables or payables between
 
Emera and its associated companies reported
on Emera’s Consolidated Balance Sheets as at December
 
31, 2024 and at December 31, 2023.
v3.25.0.1
Receivables and Other Current Assets
12 Months Ended
Dec. 31, 2024
Receivables and Other Current Assets [Abstract]  
Receivables and Other Current Assets
19. RECEIVABLES AND OTHER CURRENT ASSETS
As at
December 31
December 31
millions of dollars
 
2024
2023
Customer accounts receivable – billed
$
 
834
$
 
805
Customer accounts receivable – unbilled
 
342
 
363
Capitalized transportation capacity
(1)
 
216
 
358
Cash collateral provided to others
 
198
 
101
Prepaid expenses
 
105
 
105
Income tax receivable
 
22
 
10
Allowance for credit losses
(12)
(15)
Other
 
106
 
90
Total
 
receivables and other current assets
$
 
1,811
$
 
1,817
(1) Capitalized transportation capacity represents the
 
value of transportation/storage received by EES
 
on asset management
agreements at the inception of the contracts. The
 
asset is amortized over the term of each contract.
v3.25.0.1
Leases
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Leases
20. LEASES
Lessee
The Company has operating leases for buildings, land, telecommunication services, and rail cars.
Emera’s leases have remaining lease terms of 1 year to 61 years, some of which include options to
extend the leases for up to 65 years. These options are included as part of the lease term when it is
considered reasonably certain they will be exercised.
As at
December 31
December 31
millions of dollars
 
Classification
2024
2023
Right-of-use asset
Other long-term assets
$
52
$
 
54
Lease liabilities
 
Current
Other current liabilities
3
 
3
 
Long-term
Other long-term liabilities
54
 
55
Total
 
lease liabilities
$
57
$
 
58
The Company recorded lease expense of $
123
 
million for the year ended December 31, 2024 (2023
 
$
127
 
million), of which $
112
 
million (2023 – $
119
 
million) related to variable costs for power generation
facility finance leases, recorded in “Regulated fuel for
 
generation and purchased power” in the
Consolidated Statements of Income.
Future minimum lease payments under non-cancellable operating
 
leases for each of the next five years
and in aggregate thereafter are as follows:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Minimum lease payments
$
 
5
$
 
3
$
 
3
$
 
3
$
 
3
$
 
115
$
 
132
Less imputed interest
(75)
Total
$
 
57
Additional information related to Emera's leases is as follows:
Year ended December 31
For the
2024
2023
Cash paid for amounts included in the measurement of lease liabilities:
 
Operating cash flows for operating leases (millions of dollars)
$
 
10
$
 
8
Right-of-use assets obtained in exchange for lease obligations:
 
Operating leases (millions of dollars)
$
-
 
$
 
1
Weighted average remaining lease term (years)
 
44
 
44
Weighted average discount rate-
 
operating leases
3.96%
3.93%
Lessor
The Company’s net investment in direct finance
 
and sales-type leases primarily relates to Brunswick
Pipeline, Seacoast, compressed natural gas (“CNG”)
 
stations, a renewable natural gas (“RNG”) facility
and heat pumps.
The Company manages its risk associated with the residual
 
value of the Brunswick Pipeline lease
through proper routine maintenance of the asset.
Customers have the option to purchase CNG station assets
 
by paying a make-whole payment at the date
of the purchase based on a targeted internal rate of return
 
or may take possession of the CNG station
asset at the end of the lease term for no cost. Customers
 
have the option to purchase heat pumps at the
end of the lease term for a nominal fee.
Commencing in October 2023, the Company leased a RNG
 
facility to a biogas producer that is classified
as a sales-type lease. The term of the facility lease is
15 years
, with a nominal value purchase at the end
of the term and a net investment of approximately $
35
 
million USD.
 
Direct finance and sales-type lease unearned income is recognized
 
in income over the life of the lease
using a constant rate of interest equal to the internal
 
rate of return on the lease and is recorded as
“Operating revenues – regulated gas” and “Other income,
 
net” on the Consolidated Statements of
Income.
The total net investment in direct finance and sales-type
 
leases consist of the following:
As at
December 31
December 31
millions of dollars
 
2024
2023
Total
 
minimum lease payment to be received
$
 
1,310
$
 
1,360
Less: amounts representing estimated executory costs
(182)
(190)
Minimum lease payments receivable
$
 
1,128
$
 
1,170
Estimated residual value of leased property (unguaranteed)
 
183
 
183
Less: Credit loss reserve
(2)
(2)
Less: unearned finance lease income
(655)
(693)
Net investment in direct finance and sales-type leases
$
 
654
$
658
Principal due within one year (included in "Receivables and other
current assets")
 
44
 
37
Net Investment in direct finance and sales type leases – long-term
$
610
$
621
As at December 31, 2024, future minimum lease payments
 
to be received for each of the next five years
and in aggregate thereafter were as follows:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Minimum lease payments to be
received
$
 
99
$
 
100
$
 
99
$
 
97
$
 
96
$
 
819
$
 
1,310
Less: executory costs
(182)
Total
$
 
1,128
v3.25.0.1
Property, Plant and Equipment
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
21. PROPERTY,
 
PLANT AND EQUIPMENT
PP&E consisted of the following regulated and non-regulated
 
assets:
 
As at
December 31
December 31
millions of dollars
 
Estimated useful life
2024 (1)
2023
Generation
5
 
to
131
$
 
14,297
$
 
13,500
Transmission
10
 
to
80
 
3,106
 
2,835
Distribution
10
 
to
65
 
8,512
 
7,417
Gas transmission and distribution
15
 
to
75
 
4,658
 
5,536
General plant and other
 
(2)
2
 
to
60
 
3,078
 
2,985
Total
 
cost
 
33,651
 
32,273
Less: Accumulated depreciation
(2)
(10,442)
(9,994)
 
23,209
 
22,279
Construction work in progress
(2)
 
2,959
 
2,097
Net book value
$
 
26,168
$
 
24,376
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale and excluded from
 
the table above.
 
For further details on the pending transaction, refer
 
to note 4.
(2) SeaCoast owns a
50
% undivided ownership interest in a jointly
 
owned
26
-mile pipeline lateral located in Florida, which went
 
into
service in 2020. At December 31, 2024, SeaCoast’s
 
share of plant in service was $
27
 
million USD (2023 – $
27
 
million USD), and
accumulated depreciation of $
3
 
million USD (2023 – $
2
 
million USD). SeaCoast’s undivided ownership interest
 
is financed with its
funds and all operations are accounted for as
 
if such participating interest were a wholly
 
owned facility. SeaCoast’s share of direct
expenses of the jointly owned pipeline is included
 
in "OM&G" in the Consolidated Statements
 
of Income.
v3.25.0.1
Employee Benefit Plans
12 Months Ended
Dec. 31, 2024
Employee Benefit Plans [Abstract]  
Employee Benefit Plans
22. EMPLOYEE BENEFIT PLANS
Emera maintains a number of contributory defined-benefit (“DB”) and defined-contribution (“DC”) pension
plans, which cover substantially all of its employees. The Company also provides non-pension benefits
for its retirees.
Emera’s net periodic benefit cost included the following:
Benefit Obligation and Plan Assets:
Changes in the benefit obligation and plan assets, and
 
the funded status for plans were as follows:
For the
 
Year ended December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Change in Projected Benefit Obligation ("PBO") and Accumulated Post-retirement Benefit Obligation
("APBO"):
Balance, January 1
$
 
2,273
$
 
227
$
 
2,158
$
 
243
Service cost
 
35
 
3
 
30
 
3
Plan participant contributions
 
6
 
5
 
6
 
6
Interest cost
 
110
 
12
 
111
 
13
Plan amendments
-
 
-
 
-
 
(14)
Benefits paid
 
(153)
(21)
(147)
(29)
Actuarial losses (gains)
(1)
 
13
(3)
 
146
 
10
Settlements and curtailments
-
 
-
 
(8)
-
 
FX translation adjustment
 
83
 
18
(23)
(5)
Balance, December 31
$
 
2,367
$
 
241
$
 
2,273
$
 
227
Change in plan assets:
Balance, January 1
$
 
2,298
$
 
48
$
 
2,163
$
 
46
Employer contributions
 
36
 
13
 
42
 
23
Plan participant contributions
 
 
6
 
5
 
6
 
6
Benefits paid
(153)
(21)
(147)
(29)
Actual return on assets, net of expenses
 
226
 
4
 
262
 
3
Settlements and curtailments
-
 
-
 
(8)
-
 
FX translation adjustment
 
80
 
5
(20)
(1)
Balance, December 31
$
 
2,493
$
 
54
$
 
2,298
$
 
48
Funded status, end of year
 
$
 
126
$
(187)
$
 
25
$
(179)
(1) The actuarial losses recognized in the period
 
are primarily due to changes in the discount
 
rate, higher than expected indexation,
and compensation-related assumption changes.
Plans with PBO/APBO
in Excess of Plan Assets:
The aggregate financial position for pension plans where
 
the PBO or APBO (for post-retirement benefit
plans) exceeded the plan assets for the years ended December
 
31 were as follows:
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
PBO/APBO
$
 
95
$
 
219
$
 
120
$
 
205
FV of plan assets
 
11
-
 
 
37
-
 
Funded status
$
(84)
$
(219)
$
(83)
$
(205)
Plans with Accumulated Benefit Obligation (“ABO”)
in Excess of Plan Assets:
The ABO for the DB pension plans was $
2,255
 
million as at December 31, 2024 (2023 – $
2,172
 
million).
The aggregate financial position for those plans with an ABO
 
in excess of the plan assets for the years
ended December 31 were as follows:
millions of dollars
2024
2023
DB pension
plans
DB pension
 
plans
ABO
$
 
90
$
 
114
FV of plan assets
 
11
 
37
Funded status
$
(79)
$
(77)
Balance Sheet:
The amounts recognized in the Consolidated Balance Sheets
 
consisted of the following:
As at
December 31
December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Other current liabilities
$
(5)
$
(21)
$
(5)
$
(18)
Liabilities associated with assets held for
sale
 
(1)
-
 
(1)
-
 
-
 
Long-term liabilities
(78)
(196)
(78)
(187)
Other long-term assets
 
208
-
 
 
108
 
26
Assets held for sale
(1)
 
1
 
31
-
 
-
 
AOCI, net of tax and regulatory assets
 
354
 
22
 
385
 
20
Deferred income tax expense in AOCI
(8)
(1)
(8)
(1)
Net amount recognized
$
 
472
$
(166)
$
 
402
$
(160)
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4.
Amounts Recognized in AOCI and Regulatory Assets:
Unamortized gains and losses and past service costs
 
arising on post-retirement benefits are recorded in
AOCI or regulatory assets. The following table summarizes
 
the change in AOCI and regulatory assets:
Regulatory assets
Actuarial
 
(gains) losses
Past service
gains
millions of dollars
DB Pension Plans:
Balance, January 1, 2024
$
 
324
$
 
53
$
-
 
Amortized in current period
(9)
(3)
-
 
Current year additions
 
19
(67)
-
 
Change in FX rate
 
29
-
 
-
 
Balance, December 31, 2024
$
 
363
$
(17)
$
-
 
Non-pension benefits plans:
Balance, January 1, 2024
$
 
29
$
(8)
$
(2)
Amortized in current period
 
2
 
1
 
2
Current year reductions
(5)
(1)
-
 
Change in FX rate
 
3
-
 
-
 
Balance, December 31, 2024
$
 
29
$
(8)
$
-
As at
December 31
December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Actuarial (gains) losses
$
(17)
(8)
$
 
53
(8)
Past service gains
-
 
-
 
-
 
(2)
Deferred income tax expense
 
8
 
1
 
8
 
1
AOCI, net of tax
(9)
(7)
 
61
(9)
Regulatory assets
 
363
 
29
 
324
 
29
AOCI, net of tax and regulatory assets
$
 
354
$
 
22
$
 
385
$
 
20
Benefit Cost Components:
Emera's net periodic benefit cost included the following:
As at
Year ended December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Service cost
$
 
35
$
 
3
$
 
30
$
 
3
Interest cost
 
110
 
12
 
111
 
13
Expected return on plan assets
(160)
(2)
(161)
(2)
Current year amortization of:
 
Actuarial losses (gains)
 
3
(2)
 
1
(3)
 
Past service gains
-
 
(2)
-
 
-
 
 
Regulatory assets
 
9
(2)
 
6
(2)
Settlement, curtailments
-
 
 
1
 
2
-
 
Total
$
(3)
$
 
8
$
(11)
$
 
9
The expected return on plan assets is determined based on
 
the market-related value of plan assets of
$
2,571
 
million as at January 1, 2024 (2023 – $
2,577
 
million), adjusted for interest on certain cash flows
during the year.
The market-related value of assets is based on a smoothed asset value. Any investment
gains (or losses) in excess of (or less than) the expected return on plan assets are recognized on a
straight-line basis into the market-related value of assets over a multi-year period.
Pension Plan Asset Allocations:
Emera’s investment policy includes discussion
 
regarding the investment philosophy,
 
the level of risk
which the Company is prepared to accept with respect
 
to the investment of the Pension Funds, and the
basis for measuring the performance of the assets. Central to
 
the policy is the target asset allocation by
major asset categories. The objective of the target asset allocation
 
is to diversify risk and to achieve asset
returns that meet or exceed the plan’s actuarial
 
assumptions. The diversification of assets reduces the
inherent risk in financial markets by requiring that assets
 
be spread out amongst various asset classes.
Further, within each asset class,
 
a diversification is undertaken through the investment
 
in a broad range
of investment and non-investment grade securities. Emera’s
 
target asset allocation is as follows:
Asset Class
Target
 
Range at Market
Canadian Pension Plans:
Short-term securities
0%
to
10%
Fixed income
34%
to
49%
Equities:
 
Canadian
5%
to
15%
 
Non-Canadian
37%
to
61%
Non-Canadian Pension Plans:
Cash and cash equivalents
0%
to
10%
Fixed income
29%
to
49%
Equities
48%
to
68%
Pension plan assets are overseen by the respective
 
management pension committees in the sponsoring
companies. All pension investments are in accordance with policies
 
approved by the respective Board of
Directors of each sponsoring company.
 
The following tables set out the classification of the methodology
 
used by the Company to FV its
investments (for more information on the FV hierarchy
 
and measurement, refer to note 17):
millions of dollars
NAV
Level 1
Level 2
Total
Percentage
As at
December 31, 2024
Cash and cash equivalents
$
-
$
39
$
-
$
39
2
%
Net in-transits
-
(27)
-
(27)
(1)
%
Equity securities:
 
Canadian equity
-
109
-
109
4
%
 
United States equity
 
-
312
-
312
12
%
 
Other equity
-
140
-
140
5
%
Fixed income securities:
 
Government
-
-
132
132
5
%
 
Corporate
-
-
92
92
4
%
 
Other
-
-
22
22
1
%
Mutual funds
-
13
-
13
1
%
Open-ended investments
measured at NAV
 
(1)
1,142
-
-
1,142
46
%
Common collective trusts
measured at NAV
(2)
519
-
-
519
21
%
Total
 
$
1,661
$
586
$
246
$
2,493
100
%
As at
December 31, 2023
Cash and cash equivalents
$
-
 
$
 
40
 
$
 
-
 
$
 
40
2
%
Net in-transits
-
(9)
-
(9)
-
%
Equity securities:
 
Canadian equity
-
96
-
96
4
%
 
United States equity
 
-
141
-
141
6
%
 
Other equity
-
112
-
112
5
%
Fixed income securities:
 
Government
-
 
-
 
172
172
8
%
 
Corporate
-
 
-
 
90
90
4
%
 
Other
-
4
5
9
-
%
Mutual funds
-
50
-
50
2
%
Other
-
6
(1)
5
-
%
Open-ended investments
measured at NAV
 
(1)
1,006
 
-
 
-
1,006
44
%
Common collective trusts
measured at NAV
(2)
586
 
-
 
-
586
25
%
Total
 
$
 
1,592
$
 
440
$
 
266
$
 
2,298
100
%
(1) Net asset value ("NAV") investments are open-ended registered and non-registered
 
mutual funds, collective investment trusts,
or pooled funds. NAV’s are calculated at least monthly and the funds honour
 
subscription and redemption activity regularly.
(2) The common collective trusts are private funds
 
valued at NAV.
 
The NAVs are calculated based on bid prices of the underlying
securities. Since the prices are not published to external
 
sources, NAV is used as a practical expedient. Certain funds invest
primarily in equity securities of domestic and
 
foreign issuers while others invest in long duration
 
U.S. investment grade fixed
income assets and seeks to increase return through
 
active management of interest rate and
 
credit risks. The funds honour
subscription and redemption activity regularly.
Non-Pension Benefit Plans:
There are no assets set aside to pay for most of the Company’s
 
non-pension benefit plans. As is common
practice, post-retirement health benefits are paid from
 
general accounts as required. The exception to this
is the NMGC Retiree Medical Plan, which is fully funded.
Investments in Emera:
As at December 31, 2024 and 2023, assets related to the
 
pension funds and post-retirement benefit plans
did not hold any material investments in Emera or its subsidiaries
 
securities. However,
 
as a significant
portion of assets for the benefit plan are held in pooled
 
assets, there may be indirect investments in these
securities.
Cash Flows:
The following table shows expected cash flows for DB pension
 
and other post-retirement benefit plans:
millions of dollars
DB pension
 
plans
Non-pension
benefit plans
Expected employer contributions
2025
$
 
41
$
 
21
Expected benefit payments
2025
 
175
 
23
2026
 
179
 
23
2027
 
182
 
23
2028
 
184
 
23
2029
 
186
 
22
2030 – 2034
 
950
 
103
Assumptions:
The following table shows the assumptions that have been
 
used in accounting for DB pension and other
post-retirement benefit plans:
2024
2023
(weighted average assumptions)
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Benefit obligation – December 31:
Discount rate - past service
5.07
%
4.91
%
4.89
%
4.89
%
Discount rate - future service
5.12
%
5.00
%
4.88
%
4.89
%
Rate of compensation increase
3.73
%
3.72
%
3.87
%
3.85
%
Health care trend
 
- initial (next year)
-
6.53
%
-
6.04
%
 
- ultimate
 
-
3.77
%
-
3.76
%
 
- year ultimate reached
2044
2043
Benefit cost for year ended December 31:
Discount rate - past service
4.89
%
4.89
%
5.33
%
5.31
%
Discount rate - future service
4.88
%
4.89
%
5.34
%
5.32
%
Expected long-term return on plan assets
6.43
%
3.69
%
6.56
%
2.16
%
Rate of compensation increase
3.87
%
3.85
%
3.62
%
3.61
%
Health care trend
 
- initial (current year)
-
6.04
%
-
5.40
%
 
- ultimate
 
-
3.76
%
-
3.77
%
 
- year ultimate reached
2043
2043
Actual assumptions used differ by plan.
The expected long-term rate of return on plan assets is based on historical and projected real rates of
return for the plan’s current asset allocation, and assumed inflation. A real rate of return is determined for
each asset class. Based on the asset allocation, an overall expected real rate of return for all assets is
determined. The asset return assumption is equal to the overall real rate of return assumption added to
the inflation assumption, adjusted for assumed expenses to be paid from the plan.
The discount rate is based on high-quality long-term corporate
 
bonds, with maturities matching the
estimated cash flows from the pension plan.
DC Pension Plan:
Emera also provides a DC pension plan for certain employees.
 
The Company’s contribution for the year
ended December 31, 2024 was $
51
 
million (2023 – $
45
 
million).
v3.25.0.1
Goodwill
12 Months Ended
Dec. 31, 2024
Goodwill [Abstract]  
Goodwill
23. GOODWILL
The change in goodwill for the year ended December 31
 
was due to the following:
millions of dollars
 
2024
2023
Balance, January 1
$
 
5,871
$
 
6,012
Change in FX rate
 
504
(141)
Impairment charges
(214)
-
 
Classified as assets held for sale
(1)
(303)
-
 
Balance, December 31
$
 
5,858
$
 
5,871
(1) As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held for
 
sale. For further details on the pending
transaction, refer to note 4.
Goodwill is subject to an annual assessment for impairment
 
at the reporting unit level. The goodwill on
Emera’s Consolidated Balance Sheets at December
 
31, 2024, related to TECO Energy,
 
Inc. (reporting
units with goodwill are TEC, PGS, and NMGC).
 
On August 5, 2024, Emera announced an agreement to sell
 
NMGC. As the expected transaction
proceeds on the pending sale will be less than the NMGC carrying
 
amount, the Company performed a
quantitative goodwill impairment assessment for the NMGC
 
reporting unit. It was determined that the
NMGC carrying amount exceeded the FV of the expected transaction
 
proceeds, and as a result, a non-
cash goodwill impairment charge of $
210
 
million, pre-tax, was recorded in Q3 2024, reducing the
 
NMGC
reporting unit goodwill balance to $
303
 
million as at December 31, 2024. This non-cash charge
 
is
included in “Impairment charges” on the Consolidated
 
Statements of Income.
In 2024, a qualitative assessment was performed for TEC
 
given the significant excess of FV over carrying
amounts calculated during the last quantitative test in
 
Q4 2023. Management concluded it was more likely
than not that the FV of this reporting unit exceeded
 
its carrying amount, including goodwill. As such, no
quantitative testing was required. Given the length of time
 
passed since the last quantitative impairment
test for the PGS reporting unit, Emera elected to bypass
 
a qualitative assessment and performed a
quantitative impairment assessment in Q4 2024 using a combination
 
of the income and market approach.
This assessment estimated that the FV of the PGS reporting
 
unit exceeded its carrying amount, including
goodwill, and as a result, no impairment charges were
 
recognized.
v3.25.0.1
Short-Term Debt
12 Months Ended
Dec. 31, 2024
Short-Term Debt [Abstract]  
Short-Term Debt
24. SHORT-TERM DEBT
Emera’s short-term borrowings consist of commercial
 
paper issuances, advances on revolving and non-
revolving credit facilities and short-term notes. Short-term
 
debt and the related weighted-average interest
rates as at December 31 consisted of the following:
millions of dollars
 
2024
Weighted
average
 
interest rate
2023
Weighted
average
 
interest rate
Florida Electric Utility
Advances on revolving credit facilities
$
 
915
4.77
%
$
 
277
5.68
%
Gas Utilities and Infrastructure
PGS – Advances on revolving credit facilities
 
199
5.36
%
 
73
6.36
%
NMGC – Advances on revolving credit facilities
 
46
5.52
%
 
25
6.46
%
Other Electric Utilities
GBPC – Advances on revolving credit facilities
 
19
7.20
%
 
8
5.54
%
Other
TECO Finance – Advances on revolving credit and term facilities
 
265
5.53
%
 
245
6.54
%
Emera – Bank indebtedness
 
 
2
-
%
 
9
-
%
Emera – Non-revolving term facilities
-
 
-
%
 
796
6.07
%
$
 
1,446
$
 
1,433
Adjustment
Classification as liabilities held for sale
(1)
(46)
-
 
Short-term debt
$
 
1,400
$
 
1,433
(1) On August 5, 2024, Emera announced an agreement
 
to sell NMGC. As at December 31, 2024,
 
NMGC's liabilities were classified
as held for sale. For further details on the pending
 
transaction, refer to note 4.
The Company’s total short-term unsecured revolving
 
and non-revolving credit facilities, outstanding
borrowings and available capacity as at December 31 were
 
as follows:
 
millions of dollars
Maturity
2024
2023
TEC – committed revolving credit facility
2028
$
 
1,151
$
 
401
TECO Finance – committed revolving credit facility
2028
 
576
 
529
PGS – revolving credit facility
2028
 
360
 
331
NMGC – revolving credit facility
2026
 
180
 
165
Emera – non-revolving term facility
2024
-
 
 
400
Emera – non-revolving term facility
2024
-
 
 
400
TEC – revolving facility
2024
-
 
 
265
TEC – revolving facility
2024
-
 
 
265
Other – committed revolving credit facilities
Various
 
35
 
17
Total
$
 
2,302
$
 
2,773
Less:
Advances under revolving credit and term facilities
 
1,400
 
1,433
Letters of credit issued within the credit facilities
 
4
 
3
Total
 
advances under available facilities
 
1,404
 
1,436
Available capacity under existing agreements
$
 
898
$
 
1,337
The weighted average interest rate on outstanding short-term
 
debt at December 31, 2024 was
5.05
 
per
cent (2023 –
5.95
 
per cent).
Recent Significant Financing Activity by Segment
Florida Electric Utilities
On April 1, 2024, TEC amended its $
800
 
million USD unsecured committed revolving credit facility
 
to
extend the maturity date from
December 17, 2026
 
to
December 1, 2028
. There were no other changes in
commercial terms from the prior agreement.
Other
On June 24, 2024, Emera repaid its $
400
 
million unsecured non-revolving term facility set to mature in
August 2024.
On June 17, 2024, Emera repaid $
200
 
million on the December 2024 unsecured non-revolving
 
term
facility, decreasing
 
the facility from $
400
 
million to $
200
 
million. In December 2024, Emera repaid the
$
200
 
million upon maturity.
On April 1, 2024, TECO Finance amended its $
400
 
million USD unsecured committed revolving credit
facility to extend the maturity date from
December 17, 2026
 
to
December 1, 2028
. There were no other
changes in commercial terms from the prior agreement.
v3.25.0.1
Other Current Liabilities
12 Months Ended
Dec. 31, 2024
Other Current Liabilities  
Other Current Liabilities
25. OTHER CURRENT LIABILITIES
As at
December 31
December 31
millions of dollars
 
2024
2023
Accrued charges
$
 
189
$
 
172
Accrued interest on long-term debt
 
106
 
107
Pension and post-retirement liabilities (note 22)
 
26
 
23
Sales and other taxes payable
 
11
 
11
Income tax payable
 
4
 
2
Other
 
153
 
112
$
 
489
$
 
427
v3.25.0.1
Long-Term Debt
12 Months Ended
Dec. 31, 2024
Long-term Debt [Abstract]  
Long-term Debt
26. LONG-TERM DEBT
Bonds, notes and debentures are at fixed interest rates
 
and are unsecured unless noted below.
 
Included
are certain bankers’ acceptances and commercial paper
 
where the Company has the intention and the
unencumbered ability to refinance the obligations for a period
 
greater than one year.
Long-term debt as at December 31 consisted of the following:
Weighted average interest
rate
(1)
millions of dollars
2024
2023
Maturity
2024
2023
Florida Electric Utility
Senior unsecured notes
4.36%
4.61%
2029 - 2051
$
 
5,720
$
 
5,654
Canadian Electric Utilities
NSPI – Commercial paper
(2)
Variable
Variable
2029
$
 
177
$
 
721
NSPI – Senior unsecured notes
5.12%
5.13%
2025 - 2097
 
3,184
 
3,165
$
 
3,361
$
 
3,886
Gas Utilities and Infrastructure
PGS – Senior unsecured notes
5.63%
5.63%
2028 - 2053
$
 
1,331
$
 
1,223
NMGC – Senior unsecured notes
3.78%
3.78%
2026 - 2051
 
698
 
642
NMGC – Unsecured loan notes
N/A
Variable
2024
-
 
 
30
NMGI – Senior unsecured notes
N/A
3.64%
2024
-
 
 
198
EBP – Secured loan notes
Variable
Variable
2028
 
250
 
246
$
 
2,279
$
 
2,339
Other Electric Utilities
Unsecured loan notes
4.06%
4.78%
2025 - 2028
$
 
143
$
 
121
Unsecured loan notes
Variable
Variable
2025 - 2027
 
104
 
104
Secured senior notes and debentures
 
(3)
2.38%
3.06%
2026 - 2040
 
169
 
197
$
 
416
$
 
422
Other
Unsecured loan notes
 
Variable
Variable
2026 - 2029
$
 
992
$
 
465
Senior unsecured notes
3.99%
3.65%
2026 - 2046
 
3,525
 
3,637
Senior unsecured notes
4.84%
4.84%
2030
 
500
 
500
Fixed to floating subordinated notes
 
(4)
6.75%
6.75%
2076
 
1,727
 
1,587
Junior subordinated notes
7.63%
0.00%
2054
 
720
-
 
$
 
7,464
$
 
6,189
Adjustments
Debt issuance costs
(137)
(125)
Classification as liabilities held for sale
(5)
(696)
-
 
Amount due within one year
 
(6)
(234)
(676)
$
(1,067)
$
(801)
Long-Term Debt
$
 
18,173
$
 
17,689
(1) Weighted average interest rate of fixed rate long-term debt.
(2) Discount notes are backed by a revolving
 
credit facility which matures in 2029.
 
(3) Notes are issued and payable in either USD
 
or BBD.
 
(4) In 2024, the Company recognized $
110
 
million in interest expense (2023 – $
109
 
million) related to its fixed to floating
subordinated notes.
(5) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's liabilities were
classified as held for sale.
 
For further details on the pending transaction,
 
refer to note 4.
(6) Excludes NMGC amounts which are classified
 
as current liabilities associated with assets held
 
for sale.
The Company’s total long-term revolving credit facilities,
 
outstanding borrowings and available capacity as
at December 31 were as follows:
millions of dollars
Maturity
2024
2023
Emera – committed revolving credit facility
(1)
June 2029
$
 
1,300
$
 
900
NSPI – revolving credit facility
(1)
June 2029
 
800
 
800
Emera – Unsecured non-revolving credit facility
February 2026
 
200
 
400
TEC – Unsecured committed revolving credit facility
December 2026
-
 
 
657
NSPI – non-revolving credit facility
July 2024
-
 
 
400
NMGC – Unsecured non-revolving credit facility
March 2024
-
 
 
30
ECI – revolving credit facilities
October 2024
-
 
 
10
Total
$
 
2,300
$
 
3,197
Less:
Borrowings under credit facilities
 
1,169
 
1,884
Letters of credit issued inside credit facilities
 
12
 
6
Use of available facilities
$
 
1,181
$
 
1,890
Available capacity under existing agreements
$
 
1,119
$
 
1,307
(1) Advances on the revolving credit facility can be
 
made by way of overdraft on accounts up to
 
$
50
 
million.
Debt Covenants
Emera and its subsidiaries have debt covenants associated
 
with their credit facilities. Covenants are
tested regularly and the Company is in compliance with
 
covenant requirements. Emera’s significant
covenants are listed below:
As at
Financial Covenant
Requirement
December 31, 2024
Emera
Syndicated credit facilities
Debt to capital ratio
Less than or equal to
0.70
 
to 1
0.55
 
: 1
Recent Significant Financing Activity by Segment
Florida Electric Utility
On July 12, 2024, TEC repaid a $
300
 
million USD note upon maturity.
 
This note was repaid with
proceeds from commercial paper.
On January 30, 2024, TEC issued $
500
 
million USD of senior unsecured bonds that bear interest
 
at
4.90
per cent with a maturity date of
March 1, 2029
. Proceeds from the issuance were primarily used for the
repayment of short-term borrowings outstanding under the
5
-year credit facility.
Canadian Electric Utilities
On June 24, 2024, NSPI amended its unsecured non-revolving
 
credit facility to extend the maturity date
from
July 15, 2024
 
to
June 24, 2025
 
and reduce the facility from $
400
 
million to $
300
 
million. On
December 16, 2024, NSPI repaid the $
300
 
million unsecured non-revolving credit facility.
On June 24, 2024, NSPI amended its unsecured committed
 
revolving credit facility to extend the maturity
date from
December 16, 2027
 
to
June 24, 2029
. There were no other material changes in commercial
terms from the prior agreement.
On June 13, 2024, NSPI entered a non-revolving credit
 
facility to finance the Battery Energy Storage
Project. NSPI can request funds under the facility quarterly
 
for amounts related to incurred project costs
up to the total commitment of the lessor of $
120
 
million and
45.06
 
per cent of the total eligible project
costs over the term of the agreement. The facility will be
 
available until
6
 
months after completion of the
project, not to exceed
May 21, 2027
, and matures
20
 
years following the end of the period. As at
December 31, 2024, NSPI had utilized $
19
 
million from the facility,
 
which bears interest at
2.51
 
per cent.
Gas Utilities and Infrastructure
On December 10, 2024, Brunswick Pipeline amended
 
its non-revolving loan agreement. The maturity
date was extended to December 2028 and now includes
 
annual principal repayments.
On July 30, 2024, New Mexico Gas Intermediate, Inc. repaid
 
its $
150
 
million USD fixed rate notes upon
maturity.
Other Electric Utilities
On May 2, 2024, BLPC amended its $
92
 
million Barbadian dollar ($
46
 
million USD) loan facility to extend
the maturity date from
February 19, 2025
 
to
July 19, 2028
. There were no other material changes in
commercial terms from the prior agreement.
Other
On June 24, 2024, Emera amended its unsecured committed
 
revolving credit facility increasing the facility
from $
900
 
million to $
1,300
 
million. Emera also extended the maturity date from
June 24, 2027
 
to
June
24, 2029
. There were no other material changes in commercial terms
 
from the prior agreement.
On June 15, 2024, Emera Finance repaid its $
300
 
million USD senior notes upon maturity.
On June 18, 2024, EUSHI Finance, Inc., completed an issuance
 
of $
500
 
million USD fixed-to-fixed reset
 
rate junior subordinated notes. The notes initially bear
 
interest at a rate of
7.625
 
per cent, and will reset
 
on December 15, 2029, and every
five years
 
thereafter, to a rate per annum
 
equal to the five-year U.S.
 
treasury rate plus
3.136
 
per cent. The notes mature on
December 15, 2054
. EUSHI Finance, Inc., at its
 
option, may redeem the notes, in whole or in part,
90 days
 
prior to the first interest reset date, and any
 
semi-annual interest payment date thereafter,
 
at a redemption price equal to the principal amount.
On February 16, 2024, Emera amended its $
400
 
million unsecured non-revolving facility to extend the
maturity date from
February 19, 2024
 
to
February 19, 2025
. There were no other changes in commercial
terms from the prior agreement. On July 19, 2024, Emera reduced
 
the amount of the facility from $
400
million to $
200
 
million. On February 20, 2025, Emera extended the agreement
 
for an additional year to
February 2026 with no other changes in terms. This facility
 
was classified as long-term debt at December
31, 2024.
Long-Term Debt Maturities
As at December 31, 2024, long-term debt maturities, including
 
capital lease obligations, for each of the
next five years and in aggregate thereafter are as follows:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Florida Electric Utility
$
-
 
$
-
 
$
-
 
$
-
 
$
 
720
$
 
5,000
$
 
5,720
Canadian Electric Utilities
 
125
 
40
-
 
-
 
 
217
 
2,979
 
3,361
Gas Utilities and
Infrastructure
 
31
 
132
 
31
 
535
 
31
 
1,519
 
2,279
Other Electric Utilities
 
78
 
101
 
89
 
116
 
4
 
28
 
416
Other
-
 
 
3,006
-
 
-
 
 
792
 
3,666
 
7,464
Total
$
 
234
$
 
3,279
$
 
120
$
 
651
$
 
1,764
$
 
13,192
$
 
19,240
v3.25.0.1
Asset Retirement Obligations
12 Months Ended
Dec. 31, 2024
Asset Retirement Obligations [Abstract]  
Asset Retirement Obligations
27. ASSET RETIREMENT OBLIGATIONS
AROs mostly relate to reclamation of land at the thermal, hydro
 
and combustion turbine sites; and the
disposal of polychlorinated biphenyls in transmission and distribution
 
equipment and a pipeline site.
Certain hydro, transmission and distribution assets may have additional
 
AROs that cannot be measured
as these assets are expected to be used for an indefinite
 
period and, as a result, a reasonable estimate of
the FV of any related ARO cannot be made.
The change in ARO for the years ended December 31
 
is as follows:
millions of dollars
2024
2023
Balance, January 1
$
 
192
$
 
174
Additions
 
11
-
 
Accretion included in depreciation expense
 
10
 
9
Change in FX rate
 
5
(1)
Revisions in estimated cash flows
 
2
-
 
Accretion deferred to regulatory asset (included in PP&E)
-
 
 
18
Classified as assets held for sale
 
(1)
(1)
-
 
Liabilities settled
(2)
(8)
Balance, December 31
$
 
217
$
 
192
(1) As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held for
 
sale. For further details on the pending
transaction, refer to note 4.
v3.25.0.1
Commitments and Contingencies
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies
28. COMMITMENTS AND CONTINGENCIES
Commitments
As at December 31, 2024, contractual commitments (excluding
 
pensions and other post-retirement
obligations, long-term debt and asset retirement obligations) for
 
each of the next five years and in
aggregate thereafter consisted of the following:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Purchased power
(1)
$
 
307
$
 
277
$
 
368
$
 
368
$
 
369
$
 
4,487
$
 
6,176
Transportation
(2)(3)
 
742
 
545
 
544
 
454
 
412
 
3,228
 
5,925
Capital projects
 
604
 
287
 
24
-
 
-
 
-
 
 
915
Fuel, gas supply and storage
(4)
 
591
 
94
 
21
 
5
-
 
-
 
 
711
Other
 
160
 
95
 
80
 
59
 
59
 
264
 
717
$
 
2,404
$
 
1,298
$
 
1,037
$
 
886
$
 
840
$
 
7,979
$
 
14,444
As detailed below, contractual obligations at December 31, 2024 includes
 
those related to NMGC. On completion of
 
the sale of
NMGC, all remaining future contractual obligations will
 
be transferred to the buyer. For further details on the pending
 
transaction, refer
to note 4.
(1) Annual requirement to purchase electricity production
 
from IPPs or other utilities over varying contract lengths.
(2) Includes $
86
 
million related to NMGC (2025: $
30
 
million, 2026: $
24
 
million, 2027: $
16
 
million, 2028: $
12
 
million, 2029: $
4
 
million).
(3) Purchasing commitments for transportation of
 
fuel and transportation capacity on various pipelines.
 
Includes a commitment of
$
135
 
million related to a gas transportation contract between
 
PGS and SeaCoast through 2040.
(4) Includes $
177
 
million related to NMGC (2025: $
109
 
million, 2026: $
52
 
million, 2027: $
13
 
million, 2028: $
3
 
million)
NSPI has a contractual obligation to pay NSPML for use of the
 
Maritime Link over approximately
38 years
from its January 15, 2018 in-service date. In November
 
2024, the UARB approved the collection of up to
$
197
 
million from NSPI for the recovery of Maritime Link
 
costs in 2025. The timing and amounts payable
to NSPML for the remainder of the
38
-year commitment period are subject to UARB
 
approval.
Emera has committed to obtain certain transmission rights
 
in New Brunswick during summer periods
(April through October, inclusive)
 
for NLH's use, if requested, effective August 15,
 
2021 and continuing for
50
 
years. As transmission rights are contracted, the obligations
 
are included within “Other” in the above
table.
Legal Proceedings
Superfund and Former Manufactured Gas Plant Sites
Previously, TEC had
 
been a potentially responsible party (“PRP”) for certain superfund
 
sites through its
Tampa
 
Electric and former PGS divisions, as well as for certain
 
former manufactured gas plant sites
through its PGS division. As a result of the separation of the PGS
 
division into a separate legal entity,
Peoples Gas System, Inc. is also now a PRP for those sites (in
 
addition to third party PRPs for certain
sites).
 
While the aggregate joint and several liability associated with
 
these sites has not changed as a
result of the PGS legal separation, the sites continue to present
 
the potential for significant response
costs. As at December 31, 2024, the aggregate financial
 
liability of the Florida utilities is estimated to be
$
17
 
million ($
12
 
million USD), primarily at PGS. This estimate assumes
 
that other involved PRPs are
credit-worthy entities. This amount has been accrued and
 
is primarily reflected in the long-term liability
section under “Other long-term liabilities” on the Consolidated
 
Balance Sheets. The environmental
remediation costs associated with these sites are expected
 
to be paid over many years.
 
The estimated amounts represent only the portion of the cleanup
 
costs attributable to the Florida utilities.
The estimates to perform the work are based on the Florida
 
utilities’ experience with similar work,
adjusted for site-specific conditions and agreements with
 
the respective governmental agencies. The
estimates are made in current dollars, are not discounted
 
and do not assume any insurance recoveries.
In instances where other PRPs are involved, most of those
 
PRPs are believed to be currently credit-
worthy and are likely to continue to be credit-worthy for
 
the duration of the remediation work. However,
 
in
those instances that they are not, the Florida utilities could be
 
liable for more than their actual percentage
of the remediation costs. Other factors that could impact
 
these estimates include additional testing and
investigation which could expand the scope of the cleanup activities,
 
additional liability that might arise
from the cleanup activities themselves or changes in
 
laws or regulations that could require additional
remediation. Under current regulations, these costs are recoverable
 
through customer rates established
in base rate proceedings.
Other Legal Proceedings
Emera and its subsidiaries may,
 
from time to time, be involved in other legal proceedings,
 
claims and
litigation that arise in the ordinary course of business
 
which the Company believes would not reasonably
be expected to have a material adverse effect on the
 
financial condition of the Company.
Principal Financial Risks and Uncertainties
Emera believes the following principal financial risks could have
 
a material adverse effect on Emera or its
subsidiaries, or their business operations, liquidity or access
 
to or cost of capital, financial position,
prospects, and/or results of operations (herein considered a “Material
 
Adverse Effect”). Risks associated
with derivative instruments and FV measurements are
 
discussed in note 16 and note 17.
 
Sound risk management is an essential discipline for running
 
the business efficiently and pursuing the
Company’s strategy successfully.
 
Emera has an enterprise-wide risk management process,
 
overseen by
its Enterprise Risk Management Committee (“ERMC”)
 
and monitored by the Board of Directors, to ensure
risks are appropriately identified, assessed, monitored
 
and subject to appropriate controls. The Board of
Directors has a Risk and Sustainability Committee (‘RSC”)
 
to assist in carrying out its risk and
sustainability oversight responsibilities. The RSC’s
 
mandate includes oversight of the Company’s
Enterprise Risk Management framework, including the
 
identification, assessment, monitoring and
management of enterprise risks.
 
Regulatory and Political Risk
The Company’s rate-regulated subsidiaries and certain
 
investments are subject to complex legislative
and regulatory frameworks that cover material aspects
 
of their businesses. These frameworks influence
key factors such as rates and cost structures, revenue requirements,
 
allowed ROEs, capital structures,
rate base and capital investments, and the recovery
 
of purchased electricity and fuel costs and other
costs. Regulators also review the prudency of costs and make
 
other decisions that can impact customer
rates and the reliability of service. Emera’s cost
 
-of-service utilities must obtain regulatory approvals for
material aspects of their businesses, including changing
 
or adding rates and/or riders. Such approvals
often require public hearing proceedings involving numerous
 
stakeholders, and there is no assurance in
the outcomes or impact of any regulatory process or decision.
If Emera is unable to recover in a timely manner a material
 
amount of costs or a return on invested capital
through regulatory mechanisms or otherwise, is disallowed
 
the recovery of certain costs, is subject to
regulatory penalties, is not permitted to make certain capital
 
investments, or is not permitted to invest in or
divest certain utility assets, it could result in a Material Adverse
 
Effect, including valuation impairments.
Regulatory lag, the time between the incurrence of costs
 
and the granting of the rates to recover those
costs by regulators, may also result in a Material Adverse
 
Effect.
Aspects of the acquisition, ownership, operations, siting, planning,
 
construction, and decommissioning of
electric generation, storage, transmission and distribution facilities
 
and natural gas transportation and
distribution systems are also subject to regulatory processes
 
and approvals of regulators, government
departments and agencies, and other third parties. The failure
 
to obtain, maintain, and renew such
approvals or significant changes in the terms and conditions
 
thereof could have a Material Adverse Effect.
 
The regulatory framework, process and regulatory decisions
 
may also be adversely affected by changes
in government, shifts in government or public policy,
 
legislative changes, regulatory decisions, geopolitical
changes, changes in the economic environment, or other
 
factors. Government interference in the
regulatory process or regulatory decisions can undermine regulatory
 
stability, predictability,
 
and
independence. Any such changes could have a Material
 
Adverse Effect.
 
Foreign Exchange Risk
 
The Company is exposed to foreign currency exchange rate changes.
 
Emera operates internationally,
with a significant amount of the Company’s net
 
income earned outside of Canada. As such, Emera is
exposed to movements in exchange rates between the
 
CAD and, particularly,
 
the USD, which could
positively or adversely affect results.
 
Emera manages currency risks through matching US denominated
 
debt to finance its US operations and
may use foreign currency derivative instruments to hedge specific
 
transactions and earnings exposure.
The Company may enter FX forward and swap contracts
 
to limit exposure on certain foreign currency
transactions such as fuel purchases, revenue streams
 
and capital expenditures, and on net income
earned outside of Canada. The regulatory framework for
 
the Company’s rate-regulated subsidiaries
permits the recovery of prudently incurred costs, including
 
FX.
The Company does not utilize derivative financial instruments
 
for foreign currency trading or speculative
purposes or to hedge the value of its investments in foreign subsidiaries.
 
Exchange gains and losses on
net investments in foreign subsidiaries do not impact net income
 
as they are reported in AOCI.
Liquidity and Capital Markets
 
Risk
Liquidity risk relates to Emera’s ability to ensure sufficient
 
funds are available to meet its financial
obligations. Emera’s access to capital and cost of
 
borrowing is subject to several risk factors, including
financial market conditions, market disruptions and ratings assigned
 
by various market analysts, including
credit rating agencies. Disruptions in capital markets could
 
prevent Emera from issuing new securities or
cause the Company to issue securities with less than preferred
 
terms and conditions. Emera’s growth
plan requires significant capital investments in PP&E and the
 
risk associated with changes in interest
rates could have an adverse effect on the cost
 
of financing. The Company’s future access
 
to capital and
cost of borrowing may be impacted by various market disruptions
 
.
 
The inability to access cost-effective
capital could have a material impact on Emera’s
 
ability to fund its growth plan.
 
Emera is subject to financial risk associated with changes
 
in its credit ratings. There are a number of
factors that rating agencies evaluate to determine credit
 
ratings, including the Company’s business,
 
its
regulatory framework and legislative environment, political
 
interference in the regulatory process, the
ability to recover costs and earn returns, diversification,
 
leverage, liquidity and increased exposure to
climate change-related impacts, including increased frequency
 
and severity of hurricanes and other
severe weather events. A decrease in a credit rating could
 
result in higher interest rates in future
financings, increased borrowing costs under certain existing
 
credit facilities, limit access to the
commercial paper market, or limit the availability of adequate
 
credit support for subsidiary operations. For
certain derivative instruments, if the credit ratings of the Company
 
were reduced below investment grade,
the full value of the net liability of these positions could
 
be required to be posted as collateral.
 
The Company has exposure to its own common share
 
price through the issuance of various forms of
stock-based compensation, which affect earnings
 
through revaluation of the outstanding units every
period. The Company uses equity derivatives to reduce
 
the earnings volatility derived from stock-based
compensation.
General Economic Risk
The Company has exposure to the macro-economic conditions
 
in North America and in other geographic
regions in which Emera operates. Like most utilities, economic
 
factors such as consumer income,
employment and housing affect demand for electricity
 
and natural gas and, in turn, the Company’s
financial results. Adverse changes in general economic
 
conditions and inflation may impact the ability of
customers to afford rate increases arising from
 
increases to fuel, operating, capital, environmental
compliance, and other costs, and therefore could have
 
a Material Adverse Effect. This may also result in
higher credit and counterparty risk, adverse shifts in government
 
policy and legislation, and/or increased
risk to full and timely recovery of costs and regulatory
 
assets.
Interest Rate Risk:
Emera utilizes a combination of fixed and floating rate
 
debt financing for operations and capital
expenditures, resulting in an exposure to interest rate risk.
 
For Emera’s regulated subsidiaries, the cost of
 
debt is a component of rates and prudently incurred debt
costs are recovered from customers. Regulatory ROE
 
will generally follow the direction of interest rates,
such that regulatory ROEs are likely to fall in times of reducing
 
interest rates and rise in times of
increasing interest rates, albeit not directly and generally with
 
a lag period reflecting the regulatory
process. Rising interest rates may also negatively affect
 
the economic viability of project development
and acquisition initiatives.
Interest rates could also be impacted by changes in credit
 
ratings. For more information, refer to “Liquidity
and Capital Markets
 
Risk”.
 
As with most other utilities and other similar yield-returning
 
investments, Emera’s share price may be
affected by changes in interest rates and could underperform
 
the market in an environment of rising
interest rates.
Inflation Risk:
The Company may be exposed to changes in inflation that
 
may result in increased operating and
maintenance costs, capital investment, and fuel costs
 
compared to the revenues provided by customer
rates.
Commodity Price Risk
The Company’s utility fuel supply and purchase
 
of other commodities is subject to commodity price risk.
In addition, Emera Energy is subject to commodity price risk
 
through its portfolio of commodity contracts
and arrangements.
Regulated Utilities:
The Company’s utility fuel supply is exposed to
 
broader global market conditions, which may include
impacts on delivery reliability and price, despite contracted terms.
 
Supply and demand dynamics in fuel
markets can be affected by a wide range of factors
 
which are difficult to predict and may change rapidly,
including but not limited to, currency fluctuations, changes
 
in global economic conditions, natural
disasters, transportation or production disruptions, and
 
geo-political risks, such as political instability,
conflicts, changes to international trade agreements, tariffs,
 
trade sanctions or embargos.
 
Prolonged and substantial increases in fuel prices could result
 
in decreased rate affordability,
 
increased
risk of recovery of costs or regulatory assets, and/or negative
 
impacts on customer consumption patterns
and sales, any of which could result in a Material Adverse
 
Effect.
Emera Energy Marketing and Trading:
The majority of Emera Energy’s portfolio of electricity
 
and gas marketing and trading contracts and, in
particular, its natural gas asset
 
management arrangements, are contracted on a back
 
-to-back basis,
avoiding any material long or short commodity positions.
 
However, the portfolio is
 
subject to commodity
price risk, particularly with respect to basis point differentials
 
between relevant markets in the event of an
operational issue, imposition of tariffs or counterparty
 
default. Changes in commodity prices can also
result in increased collateral requirements associated with
 
physical contracts and financial hedges,
resulting in higher liquidity requirements and increased costs
 
to the business.
Income Tax Risk
The computation of the Company’s provision for
 
income taxes is impacted by changes in tax legislation in
Canada, the US and the Caribbean and any such changes
 
could have a Material Adverse Effect. The
value of Emera’s existing deferred income tax
 
assets and liabilities are determined by existing tax laws
and could be negatively impacted by changes in laws.
Guarantees and Letters of Credit
Emera has guarantees and letters of credit on behalf of third
 
parties outstanding. The following significant
guarantees and letters of credit were not included within
 
the Consolidated Balance Sheets as at
December 31, 2024
:
TECO Holdings, Inc. (“TECO Holdings”) has a guarantee
 
in connection with SeaCoast’s performance
 
of
obligations under a gas transportation precedent agreement.
 
The guarantee is for a maximum potential
amount of $
45
 
million USD if SeaCoast fails to pay or perform under the
 
contract. The guarantee expires
five years after the gas transportation precedent agreement
 
termination date, which was terminated on
January 1, 2022. The counterparty has the right to require
 
TECO Holdings to provide replacement credit
support either in the form of a substitute guarantee from
 
an affiliate with an investment grade credit
 
rating
or a letter of credit or cash deposit of $
27
 
million USD.
TECO Holdings has a guarantee in connection with SeaCoast’s
 
performance obligations under a firm
service agreement, which expires December 31, 2055,
 
subject to two extension terms at the option of the
counterparty with a final expiration date of December 31, 2071.
 
The guarantee is for a maximum potential
amount of $
13
 
million USD if SeaCoast fails to pay or perform under the
 
firm service agreement. The
counterparty has the right to require TECO Holdings to provide
 
replacement credit support in the form of
either a substitute guarantee from an affiliate
 
with an investment grade credit rating or a letter of credit
 
or
cash deposit of $
13
 
million USD.
Emera has a guarantee of $
66
 
million USD relating to outstanding notes of ECI. This
 
guarantee will
automatically terminate on the date upon which the obligations
 
have been repaid in full.
NSPI has guarantees on behalf of its subsidiary,
 
NS Power Energy Marketing Incorporated, in the amount
of $
104
 
million USD (2023 – $
104
 
million USD) with terms of varying lengths.
The Company has standby letters of credit and surety
 
bonds in the amount of $
105
 
million USD
(December 31, 2023 – $
103
 
million USD) to third parties that have extended credit to
 
Emera and its
subsidiaries. These letters of credit and surety bonds typically
 
have a one-year term and are renewed
annually as required.
Emera, on behalf of NSPI, has a standby letter of credit to secure
 
obligations under a supplementary
retirement plan. The expiry date of this letter of credit was
 
extended to June 2025. The amount committed
as at December 31, 2024 was $
58
 
million (December 31, 2023 – $
56
 
million).
Emera has provided an indemnity to a counterparty in
 
relation to certain future tax amounts that could
arise from specific future changes in Canadian federal
 
law, subject to certain conditions
 
and limitations.
No such changes in law have been proposed at this time.
 
A reasonable estimate of the potential amount
of future payments that could result from future claims
 
under this indemnity cannot be calculated, but the
risk of having to make any significant payments under
 
this indemnity is considered to be remote.
Collaborative Arrangements
For the years ended December 31, 2024 and 2023, the
 
Company has identified the following material
collaborative arrangements:
Through NSPI, the Company is a participant in three
 
wind energy projects in Nova Scotia. The
percentage ownership of the wind project assets is based on
 
the relative value of each party’s project
assets by the total project assets. NSPI has power
 
purchase arrangements to purchase the entire net
output of the projects and, therefore, NSPI’s portion
 
of the revenues are recorded net within regulated fuel
for generation and purchased power.
 
NSPI’s portion of operating expenses is recorded
 
in “OM&G” on the
Consolidated Statements of Income. In 2024, NSPI recognized
 
$
12
 
million net expense (2023 – $
8
million) in “Regulated fuel for generation and purchased
 
power” and $
3
 
million (2023 – $
3
 
million) in
“OM&G” on the Consolidated Statements of Income.
v3.25.0.1
Cumulative Preferred Stock
12 Months Ended
Dec. 31, 2024
Cumulative Preferred Stock [Abstract]  
Cumulative Preferred Stock
29. CUMULATIVE PREFERRED STOCK
Authorized:
Unlimited number of First Preferred shares, issuable in
 
series.
Unlimited number of Second Preferred shares, issuable in
 
series.
December 31, 2024
December 31, 2023
Annual Dividend
Redemption
Issued and
Net
Issued and
Net
 
Per Share
Price per share
Outstanding
Proceeds
Outstanding
Proceeds
Series A
$
0.5456
$
25.00
4,866,814
$
 
119
4,866,814
$
 
119
Series B
Floating
$
25.00
1,133,186
$
 
28
1,133,186
$
 
28
Series C
$
1.6085
$
25.00
10,000,000
$
 
245
10,000,000
$
 
245
Series E
$
1.1250
$
25.00
5,000,000
$
 
122
5,000,000
$
 
122
Series F
$
1.0505
$
25.00
8,000,000
$
 
195
8,000,000
$
 
195
Series H
$
1.5810
$
25.00
12,000,000
$
 
295
12,000,000
$
 
295
Series J
$
1.0625
$
25.00
8,000,000
$
 
196
8,000,000
$
 
196
Series L
$
1.1500
$
26.00
9,000,000
$
 
222
9,000,000
$
 
222
Total
58,000,000
$
 
1,422
58,000,000
$
 
1,422
Characteristics of the First Preferred Shares:
First Preferred Shares
(1)(2)
Annual
Dividend
Rate
(%)
Current
Annual
Dividend
 
($)
Minimum
 
Reset
Dividend
Yield (%)
Earliest Redemption
and/or Conversion
Option Date
Redemption
Value
 
($)
Right to
Convert on
a one for
one basis
Fixed rate reset
(3)(4)
 
Series A
2.182
0.5456
1.84
August 15, 2025
25.00
 
Series B
 
Series C
6.434
1.6085
2.65
August 15, 2028
25.00
 
Series D
 
Series F
(5)(6)
4.202
1.0505
2.63
February 15, 2025
25.00
 
Series G
Minimum rate reset
(3)(4)
 
Series B
2.393
Floating
1.84
August 15, 2025
25.00
 
Series A
 
Series H
6.324
1.5810
4.90
August 15, 2028
25.00
 
Series I
 
Series J
4.250
1.0625
4.25
May 15, 2026
25.00
 
Series K
Perpetual fixed rate
 
Series E
(7)
4.500
1.1250
 
25.00
 
 
Series L
(8)
4.600
1.1500
November 15, 2026
26.00
 
(1) Holders are entitled to receive fixed or
 
floating cumulative cash dividends when declared
 
by the Board of Directors of the Corporation.
(2) On or after the specified redemption dates,
 
the Corporation has the option to redeem
 
for cash the outstanding First Preferred Shares,
 
in
whole or in part, at the specified per share redemption
 
value plus all accrued and unpaid dividends up
 
to but excluding the dates fixed for
redemption.
(3) On the redemption and/or conversion option
 
date the reset annual dividend per share
 
will be determined by multiplying $
25.00
 
per share
by the annual fixed or floating dividend rate,
 
which for Series A, C, F and H is the sum
 
of the five-year Government of Canada
Bond Yield on the applicable reset date, plus the applicable
 
reset dividend yield (Series H annual
 
reset rate must be a minimum of
4.90
 
per
cent) and for Series B equals the Government
 
of Treasury Bill Rate on the applicable reset date,
 
plus
1.84
 
per cent.
(4) On each conversion option date, the holders
 
have the option, subject to certain conditions,
 
to convert any or all of their Shares into an
equal number of Cumulative Redeemable
 
First Preferred Shares of a specified
 
series. The Company has the right to redeem
 
the outstanding Preferred Shares, Series
 
D, Series G and Series I shares without
 
the consent of the holder every five years
 
thereafter for
cash, in whole or in part at a price of
 
$
25.00
 
per share plus all accrued and unpaid dividends
 
up to but excluding the date fixed for redemption
and $
25.50
 
per share plus all accrued and unpaid dividends
 
up to but excluding the date fixed for redemption
 
in the case
of redemptions on any other date after August
 
15, 2028, February 15, 2025 and August
 
15, 2028, respectively. The reset dividend yield for
Series I equals the Government of Treasury Bill Rate on
 
the applicable reset date, plus
2.54
 
per cent.
(5) On January 8, 2025, Emera announced
 
that it would not redeem the outstanding Preferred
 
Shares, Series F on February 15, 2025.
 
During
the conversion period between January 15,
 
2025 and January 31,2025, subject to
 
certain conditions, the holders of Series
 
F shares had the
right, at their option, to convert all or
 
any of their Series F shares, on a one-for-one
 
basis into Cumulative Floating Rate
 
First Preferred Shares,
Series G on February 15, 2025. On February
 
6, 2025, Emera announced after having taken
 
into account all conversion notices received
 
from
holders, no Series F were converted
 
into Series G shares.
(6) On January 16, 2025, Emera announced
 
that the annual fixed dividend per share
 
for Series F shares will be reset from $
1.0505
 
to $
1.4372
for the five-year period from and including
 
February 15, 2025.
(7) First Preferred Shares, Series E are redeemable
 
at $
25.00
 
per share.
(8) First Preferred Shares, Series L are redeemable
 
at $
26.00
 
on or after November 15, 2026 to
 
November 15, 2027, decreasing $
0.25
 
each
year until November 15, 2030 and $
25.00
 
per share thereafter.
First Preferred Shares are neither redeemable at the option of the shareholder nor have a mandatory
redemption date. They are classified as equity and the associated dividends are deducted on the
Consolidated Statements of Income before arriving at “Net income attributable to common shareholders”
and shown on the Consolidated Statement of Changes in Equity as a deduction from retained earnings.
The First Preferred Shares of each series rank on a parity with the First Preferred Shares of every other
series and are entitled to a preference over the Second Preferred Shares, the Common Shares, and any
other shares ranking junior to the First Preferred Shares with respect to the payment of dividends and the
distribution of the remaining property and assets or return of capital of the Company in the liquidation,
dissolution or wind-up, whether voluntary or involuntary.
In the event the Company fails to pay, in aggregate, eight quarterly dividends on any series of the First
Preferred Shares, the holders of the First Preferred Shares, for only so long as the dividends remain in
arrears, will be entitled to attend any meeting of shareholders of the Company at which directors are to be
elected and to vote for the election of two directors out of the total number of directors elected at any such
meeting.
v3.25.0.1
Non-Controlling Interest in Subsidiaries
12 Months Ended
Dec. 31, 2024
Non-Controlling Interest in Subsidiaries [Abstract]  
Non-Controlling Interest in Subsidiaries
30. NON-CONTROLLING INTEREST IN SUBSIDIARIES
As at
December 31
December 31
millions of dollars
 
2024
2023
Preferred shares of GBPC
 
$
 
14
$
 
14
$
 
14
$
 
14
Preferred shares of GBPC:
Authorized:
10,000
 
non-voting cumulative redeemable variable perpetual
 
preferred shares.
2024
2023
Issued and outstanding:
number of
shares
millions of
dollars
number of
shares
millions of
dollars
Outstanding as at December 31
10,000
$
 
14
10,000
$
 
14
GBPC Non–Voting
 
Cumulative Variable
 
Perpetual Preferred Stock:
The preferred shares are redeemable by GBPC after June 17, 2021
, at $
1,000
 
Bahamian per share plus
accrued and unpaid dividends and are entitled to a
6.0 per cent per annum fixed cumulative preferential
dividend to be paid semi-annually
.
 
The Preferred Shares rank behind GBPC’s current
 
and future secured and unsecured debt and ahead of
all of GBPC’s current and future common stock.
v3.25.0.1
Supplementary Information to Consolidated Statements of Cash Flows
12 Months Ended
Dec. 31, 2024
Supplementary Information to Consolidated Statements of Cash Flows [Abstract]  
Supplementary Information to Consolidated Statements of Cash Flows
31. SUPPLEMENTARY
 
INFORMATION TO CONSOLIDATED
 
STATEMENTS
 
OF
CASH FLOWS
For the
 
Year ended December 31
millions of dollars
2024
2023
Changes in non-cash working capital:
 
Inventory
$
 
38
$
(31)
 
Receivables and other current assets
(1)
(154)
 
653
 
Accounts payable
 
536
(538)
 
Other current liabilities
(2)
 
32
(179)
Total
 
non-cash working capital
 
$
 
452
$
(95)
(1) The year ended December 31, 2023, includes $
162
 
million related to the January 2023 NMGC gas
 
hedges. Offsetting change in
regulatory liabilities is included in operating cash
 
flow before working capital resulting in no
 
impact to net cash provided by operating
activities.
(2) The year ended December 31, 2023, includes ($
166
) million related to the decreased accrual for
 
the Nova Scotia Cap-
and-Trade emissions compliance charges. Offsetting regulatory asset (FAM) balance is included
 
in operating cash flow before
working capital resulting in no impact to net
 
cash provided by operating activities.
For the
 
Year ended December 31
millions of dollars
2024
2023
Supplemental disclosure of cash paid:
Interest
$
 
989
$
 
930
Income taxes
$
 
34
$
 
43
Supplemental disclosure of non-cash activities:
Accrued proceeds from disposal of investment subject to significant influence
$
 
25
$
-
 
Common share dividends reinvested
$
 
291
$
 
271
Reclassification of short-term debt to long-term debt
$
-
 
$
 
657
Decrease in accrued capital expenditures
$
-
 
$
(19)
Supplemental disclosure of operating activities:
Net change in short-term regulatory assets and liabilities
$
(118)
$
 
123
v3.25.0.1
Stock Based Compensation
12 Months Ended
Dec. 31, 2024
Stock-Based Compensation [Abstract]  
Stock-based Compensation
32. STOCK-BASED COMPENSATION
ECSPP and Common Shareholders DRIP
Eligible employees can participate in the ECSPP. As of December 31, 2024, the plan allows employees
to make cash contributions of a minimum of $25 per month to a maximum of $20,000 CAD or $15,000
USD per year for the purpose of purchasing common shares of Emera. The Company also contributes 20
per cent of the employees’ contributions to the plan.
The plan allows reinvestment of dividends for all participants except for where prohibited by law.
 
The
maximum aggregate number of Emera common shares
 
reserved for issuance under this plan is
7
 
million
common shares. As at December 31, 2024, Emera was
 
in compliance with this requirement.
Compensation cost for shares issued under the ECSPP for the
 
year ended December 31, 2024 was $
4
million (2023 – $
3
 
million) and was included in “OM&G” on the Consolidated
 
Statements of Income.
 
The Company also has a Common Shareholders DRIP, which provides an opportunity for shareholders
residing in Canada to reinvest dividends and purchase common shares. This plan provides for a discount
of up to 5 per cent from the average market price of Emera’s common shares for common shares
purchased with the reinvestment of cash dividends. The discount was 2 per cent in 2024.
Stock-Based Compensation Plans
Stock Option Plan
The Company has a stock option plan that grants options to senior management of the Company for a
maximum term of 10 years. The option price of the stock options is the closing price of the Company’s
common shares on the Toronto Stock Exchange on the last business day on which such shares were
traded before the date on which the option is granted. The maximum aggregate number of shares
issuable under this plan is 14.7 million shares. As at December 31, 2024, Emera was in compliance with
this requirement.
Stock options granted in 2021 and prior vest in 25 per cent increments on the first, second, third and
fourth anniversaries of the date of the grant. Stock options granted in 2022 and thereafter vest in 20 per
cent increments on the first, second, third, fourth and fifth anniversaries of the date of the grant. If an
option is not exercised within 10 years, it expires and the optionee loses all rights thereunder. The holder
of the option has no rights as a shareholder until the option is exercised and shares have been issued.
The total number of stocks to be optioned to any optionee shall not exceed five per cent of the issued and
outstanding common stocks on the date the option is granted.
For stock options granted in 2021 and prior,
 
unless a stock option has expired, vested options may
 
be
exercised within the
27 months
 
following the option holder’s date of retirement,
six months
 
following a
termination without just cause or death, and within
sixty days
 
following the date of termination for just
cause or resignation. Commencing with the 2022 stock
 
option grant, vested options may be exercised
during the full term of the option following the option holders
 
date of retirement,
six months
 
following a
termination without just cause or death, and within
sixty days
 
following the date of termination for just
cause or resignation. If stock options are not exercised
 
within such time, they expire.
The Company uses the Black-Scholes valuation model to estimate
 
the compensation expense related to
its stock-based compensation and recognizes the expense
 
over the vesting period on a straight-line
basis.
The following table shows the weighted average FV per
 
stock option along with the assumptions
incorporated into the valuation models for options granted, for
 
the year-ended December 31:
2024
2023
Weighted average FV per option
$
4.66
$
6.32
Expected term
(1)
5
 
years
5
 
years
Risk-free interest rate
(2)
 
3.56
%
 
3.53
%
Expected dividend yield
(3)
 
6.11
%
 
5.05
%
Expected volatility
(4)
 
20.67
%
 
20.07
%
(1) The expected term of the option awards is
 
calculated based on historical exercise behaviour
 
and represents the period of time
that the options are expected to be outstanding.
(2) Based on the Bank of Canada five-year government
 
bond yields.
(3) Incorporates current dividend rates and historical
 
dividend increase patterns.
(4) Estimated using the five-year historical volatility.
The following table summarizes stock option information for
 
2024:
Total
 
Options
Non-Vested Options
(1)
Number of
Options
 
Weighted
average exercise
price per share
Number of
Options
Weighted
average grant
date fair-value
Outstanding as at December 31, 2023
3,095,604
$
51.20
1,253,255
$
5.17
Granted
 
792,600
46.97
792,600
4.66
Exercised
(78,839)
39.86
N/A
N/A
Forfeited
(13,325)
56.14
-
N/A
Vested
N/A
N/A
(438,365)
4.58
Options outstanding December 31, 2024
3,796,040
$
50.53
1,607,490
$
5.08
Options exercisable December 31, 2024
(2)(3)
2,188,550
$
50.07
(1) As at December 31, 2024, there was $
6
 
million of unrecognized compensation related to
 
stock options not yet vested which is
expected to be recognized over a weighted
 
average period of approximately
3
 
years (2023 – $
5
 
million,
3
 
years).
(2) As at December 31, 2024, the weighted
 
average remaining term of vested options was
4
 
years with an aggregate intrinsic value of
$
11
 
million (2023 –
5
 
years, $
8
 
million).
(3) As at December 31, 2024, the FV of options
 
that vested in the year was $
2
 
million (2023 – $
2
 
million).
Compensation cost recognized for stock options for the year
 
ended December 31, 2024 was $
2
 
million
(2023 – $
2
 
million), which was included in “OM&G” on the Consolidated
 
Statements of Income.
 
As at December 31, 2024, cash received from option exercises
 
was $
3
 
million (2023 – $
6
 
million). The
total intrinsic value of options exercised for the year ended
 
December 31, 2024 was $
1
 
million (2023 – $
2
million). The range of exercise prices for the options outstanding
 
as at December 31, 2024 was $
39.93
 
to
$
60.03
 
(2023 – $
32.35
 
to $
60.03
).
Share Unit Plans
The Company has DSU, PSU and RSU plans. The plans and the liabilities are marked-to-market at the
end of each period based on an average common share price at the end of the period.
Deferred Share Unit Plans
 
Under the Directors’ DSU plan, Directors of the Company may elect to receive all or any portion of their
compensation in DSUs in lieu of cash compensation, subject to requirements to receive a minimum
portion of their annual retainer in DSUs. Directors’ fees are paid on a quarterly basis and, at the time of
each payment of fees, the applicable amount is converted to DSUs. A DSU has a value equal to one
Emera common share. When a dividend is paid on Emera’s common shares, the Director’s DSU account
is credited with additional DSUs. DSUs cannot be redeemed for cash until the Director retires, resigns or
otherwise leaves the Board. The cash redemption value of a DSU equals the market value of a common
share at the time of redemption, pursuant to the plan. Following retirement or resignation from the Board,
the value of the DSUs credited to the participant’s account is calculated by multiplying the number of
DSUs in the participant’s account by Emera’s closing common share price on the date DSUs are
redeemed.
Under the executive and senior management DSU plan, each participant may elect to defer all or a
percentage of their annual incentive award in the form of DSUs with the understanding, for participants
who are subject to executive share ownership guidelines, a minimum of 50 per cent of the value of their
actual annual incentive award (25 per cent in the first year of the program) will be payable in DSUs until
the applicable guidelines are met.
When short-term incentive awards are determined, the amount elected is converted to DSUs, which have
a value equal to the market price of an Emera common share. When a dividend is paid on Emera’s
common shares, each participant’s DSU account is allocated additional DSUs equal in value to the
dividends paid on an equivalent number of Emera common shares. Unless otherwise determined by the
Management Resources and Compensation Committee (“MRCC”), following termination of employment
or retirement, and by December 15 of the calendar year after termination or retirement, the value of the
DSUs credited to the participant’s account is calculated by multiplying the number of DSUs in the
participant’s account by the average of Emera’s stock closing price for the fifty trading days prior to a
given calculation date. Payments are made in cash.
In addition, special DSU awards may be made from time to time by the MRCC to selected executives and
senior management to recognize singular achievements or by achieving certain corporate objectives.
A summary of the activity related to employee and director
 
DSUs for the year ended December 31, 2024
is presented in the following table:
Employee
DSU
Weighted
Average
Grant Date
FV
Director
 
DSU
Weighted
Average
Grant Date
FV
Outstanding as at December 31, 2023
712,963
$
42.29
729,058
$
46.24
Granted including DRIP
86,417
45.20
134,795
48.98
Exercised
(10,292)
38.77
(34,997)
36.04
Outstanding and exercisable as at December 31, 2024
789,088
$
42.65
828,856
$
47.12
Compensation cost recognized for employee and director
 
DSU’s for the year ended December 31, 2024
was $
13
 
million (2023 – $
2
 
million cost recovery). Tax
 
benefits related to this compensation cost for share
units realized for the year ended December 31, 2024
 
were $
4
 
million (2023 – $
1
 
million tax expense). The
aggregate intrinsic value of the outstanding shares for the year
 
ended December 31, 2024 for employees
was $
43
 
million (2023 – $
36
 
million). The aggregate intrinsic value of the outstanding
 
shares for the year
ended December 31, 2024 for directors was $
45
 
million (2023 – $
37
 
million). Cash payments made
during the year ended December 31, 2024 associated with
 
the DSU plan were $
2
 
million (2023 – $
3
million).
Performance Share Unit Plan
 
Under the PSU plan, certain executive and senior employees are eligible for long-term incentives payable
through the plan. PSUs are granted annually for
three-year
overlapping performance cycles, resulting in a
cash payment. Unless otherwise determined by the MRCC, PSUs are granted based on the average of
Emera’s stock closing price for the fifty trading days prior to the effective grant date. Dividend equivalents
are awarded and paid in the form of additional PSUs. The PSU value varies according to the Emera
common share market price and corporate performance.
PSUs vest at the end of the
three-year
cycle and the payouts will be calculated and approved by the
MRCC early in the following year. The value of the payout considers actual service over the performance
cycle and may be pro-rated in certain departure scenarios. In the case of retirement, as defined in the
PSU plan, grants may continue to vest in full and payout in normal course post-retirement.
A summary of the activity related to employee PSUs for
 
the year ended December 31, 2024 is presented
in the following table:
Employee PSU
Weighted Average
Grant Date FV
Aggregate intrinsic value
Outstanding as at December 31, 2023
743,365
$
55.13
$
41
Granted including DRIP
354,793
48.69
Exercised
(253,136)
54.66
Forfeited
(12,929)
52.53
Outstanding as at December 31, 2024
832,093
$
52.57
$
50
Compensation cost recognized for the PSU plan for the
 
year ended December 31, 2024 was $
18
 
million
(2023 – $
11
 
million). Tax
 
benefits related to this compensation cost for share
 
units realized for the year
ended December 31, 2024 were $
5
 
million (2023 – $
3
 
million). Cash payments made during the year
ended December 31, 2024 associated with the PSU plan were
 
$
14
 
million (2023 – $
19
 
million).
Restricted Share Unit Plan
 
Under the RSU plan, certain executive and senior employees are eligible for long-term incentives payable
through the plan. RSUs are granted annually for
three-year
overlapping performance cycles, resulting in a
cash payment. Unless otherwise determined by the MRCC, RSUs are granted based on the average of
Emera’s stock closing price for the fifty trading days prior to the effective grant date. Dividend equivalents
are awarded and paid in the form of additional RSUs. The RSU value varies according to the Emera
common share market price.
RSUs vest at the end of the
three-year
cycle and the payouts will be calculated and approved by the
MRCC early in the following year. The value of the payout considers actual service over the performance
cycle and may be pro-rated in certain departure scenarios. In the case of retirement, as defined in the
RSU plan, grants may continue to vest in full and payout in normal course post-retirement.
 
A summary of the activity related to employee RSUs for
 
the year ended December 31, 2024 is presented
in the following table:
Employee RSU
Weighted Average
Grant Date FV
Aggregate intrinsic value
Outstanding as at December 31, 2023
562,641
$
55.01
$
32
Granted including DRIP
287,976
48.65
Exercised
(183,241)
54.66
Forfeited
(14,228)
52.45
Outstanding as at December 31, 2024
653,148
$
52.36
$
41
Compensation cost recognized for the RSU plan for the
 
year ended December 31, 2024 was $
15
 
million
(2023 – $
10
 
million). Tax
 
benefits related to this compensation cost for share
 
units realized for the year
ended December 31, 2024 were $
4
 
million (2023 – $
3
 
million). Cash payments made during the year
ended December 31, 2024 associated with the RSU plan were
 
$
10
 
million (2023– $
10
 
million).
v3.25.0.1
Variable Interest Entities
12 Months Ended
Dec. 31, 2024
Variable Interest Entities [Abstract]  
Variable Interest Entities
33. VARIABLE INTEREST ENTITIES
Emera holds a variable interest in NSPML, a VIE for which
 
it was determined that Emera is not the
primary beneficiary since it does not have the controlling
 
financial interest of NSPML. When the critical
milestones were achieved, NLH was deemed the primary
 
beneficiary of the asset for financial reporting
purposes as it has
 
authority over the majority of the direct activities that
 
are expected to most significantly
impact the economic performance of the Maritime Link. Thus,
 
Emera began recording the Maritime Link
as an equity investment.
BLPC has established a SIF,
 
primarily for the purpose of building a fund to cover risk
 
against damage and
consequential loss to certain generating, transmission
 
and distribution systems. ECI holds a variable
interest in the SIF for which it was determined that ECI
 
was the primary beneficiary and, accordingly,
 
the
SIF must be consolidated by ECI. In its determination that
 
ECI controls the SIF,
 
management considered
that, in substance, the activities of the SIF are being conducted
 
on behalf of ECI’s subsidiary BLPC and
BLPC, alone, obtains the benefits from the SIF’s
 
operations. Additionally,
 
because ECI, through BLPC,
has rights to all the benefits of the SIF,
 
it is also exposed to the risks related to the activities
 
of the SIF.
Any withdrawal of SIF fund assets by the Company would
 
be subject to existing regulations. Emera’s
consolidated VIE in the SIF is recorded as “Other long-term
 
assets”, “Restricted cash” and “Regulatory
liabilities” on the Consolidated Balance Sheets. Amounts
 
included in restricted cash represent the cash
portion of funds required to be set aside for the BLPC
 
SIF.
The Company has identified certain long-term purchase power
 
agreements that meet the definition of
variable interests as the Company has to purchase all
 
or a majority of the electricity generation at a fixed
price. However, it was determined
 
that the Company was not the primary beneficiary
 
since it lacked the
power to direct the activities of the entity,
 
including the ability to operate the generating facilities
 
and make
management decisions.
The following table provides information about Emera’s
 
portion of material unconsolidated VIEs:
As at
December 31, 2024
December 31, 2023
Maximum
Maximum
millions of dollars
Total
assets
exposure to
loss
Total
assets
 
exposure to
loss
Unconsolidated VIEs in which Emera has variable interests
NSPML (equity accounted)
$
 
475
$
 
6
$
 
489
$
 
6
v3.25.0.1
Subsequent Events
12 Months Ended
Dec. 31, 2024
Subsequent Events [Abstract]  
Subsequent Events
34. SUBSEQUENT EVENTS
These financial statements and notes reflect the Company’s
 
evaluation of events occurring subsequent to
the balance sheet date through February 21, 2025, the date
 
the financial statements were issued.
v3.25.0.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
These consolidated financial statements are prepared
 
and presented in accordance with United States
Generally Accepted Accounting Principles (“USGAAP”)
 
and, in the opinion of management, include all
adjustments that are of a recurring nature and necessary
 
to fairly state the financial position of Emera.
 
 
All dollar amounts are presented in Canadian dollars (“CAD”),
 
unless otherwise indicated.
Principles of Consolidation
Principles of Consolidation
These consolidated financial statements include the accounts
 
of Emera Incorporated, its majority-owned
subsidiaries, and a variable interest entity (“VIE”) in which
 
Emera is the primary beneficiary.
 
Emera uses
the equity method of accounting to record investments
 
in which the Company has the ability to exercise
significant influence, and for VIEs in which Emera is not
 
the primary beneficiary.
The Company performs ongoing analysis to assess whether
 
it holds any VIEs or whether any
reconsideration events have arisen with respect to existing
 
VIEs.
To
identify potential VIEs, management
reviews contractual and ownership arrangements such
 
as leases, long-term purchase power agreements,
tolling contracts, guarantees, jointly owned facilities and
 
equity investments. VIEs of which the Company
is deemed the primary beneficiary must be consolidated.
 
The primary beneficiary of a VIE has both the
power to direct the activities of the VIE that most significantly
 
impacts its economic performance and the
obligation to absorb losses or the right to receive benefits
 
of the VIE that could potentially be significant to
the VIE. In circumstances where Emera has an investment
 
in a VIE but is not deemed the primary
beneficiary, the VIE
 
is accounted for using the equity method. For further
 
details on VIEs, refer to note 33.
Intercompany balances and transactions have been
 
eliminated on consolidation, except for the net profit
on certain transactions between certain non-regulated and regulated
 
entities in accordance with
accounting standards for rate-regulated entities. The net profit
 
on these transactions, which would be
eliminated in the absence of the accounting standards
 
for rate-regulated entities, is recorded in non-
regulated operating revenues. An offset is recorded
 
to PP&E, regulatory assets, regulated fuel for
generation and purchased power,
 
or OM&G, depending on the nature of the transaction.
Use of Management Estimates
Use of Management Estimates
The preparation of consolidated financial statements
 
in accordance with USGAAP requires management
to make estimates and assumptions. These may affect
 
reported amounts of assets and liabilities at the
date of the financial statements and reported amounts
 
of revenues and expenses during the reporting
periods. Significant areas requiring use of management
 
estimates relate to rate-regulated assets and
liabilities, accumulated reserve for cost of removal, pension
 
and post-retirement benefits, unbilled
revenue, useful lives for depreciable assets, goodwill and long-lived
 
assets impairment assessments,
income taxes, asset retirement obligations (“ARO”), and
 
valuation of financial instruments. Management
evaluates the Company’s estimates on an ongoing
 
basis based upon historical experience, current and
expected conditions and assumptions believed to be reasonable
 
at the time the assumption is made, with
any adjustments recognized in income in the year they arise.
Regulatory Matters
Regulatory Matters
Regulatory accounting applies where rates are established
 
by, or subject to
 
approval by, an
 
independent
third-party regulator. Rates
 
are designed to recover prudently incurred costs of providing
 
regulated
products or services and provide an opportunity for a reasonable
 
rate of return on invested capital, as
applicable. For further detail, refer to note 7.
Foreign Currency Translation
Foreign Currency Translation
 
Monetary assets and liabilities denominated in foreign
 
currencies are converted to CAD at the rates of
exchange prevailing at the balance sheet date. The resulting differences
 
between the translation at the
original transaction date and the balance sheet date are
 
included in income.
Assets and liabilities of foreign operations whose functional
 
currency is not the Canadian dollar are
translated using exchange rates in effect at the balance
 
sheet date and the results of operations at the
average exchange rate in effect for the period. The
 
resulting exchange gains and losses on the assets
and liabilities are deferred on the balance sheet in AOCI.
The Company designates certain USD denominated debt
 
held in CAD functional currency companies as
hedges of net investments in USD denominated foreign
 
operations. The change in the carrying amount of
these investments, measured at exchange rates in effect
 
at the balance sheet date, is recorded in OCI.
Revenue Recognition
Revenue Recognition
Regulated Electric and Gas Revenue:
Electric and gas revenues, including energy charges, demand
 
charges, basic facilities charges and
clauses and riders, are recognized when obligations under the
 
terms of a contract are satisfied, which is
when electricity and gas are delivered to customers over
 
time as the customer simultaneously receives
and consumes the benefits. Electric and gas revenues
 
are recognized on an accrual basis and include
billed and unbilled revenues. Revenues related to the
 
sale of electricity and gas are recognized at rates
approved by the respective regulators and recorded
 
based on metered usage, which occurs on a
periodic, systematic basis, generally monthly or bi-monthly.
 
At the end of each reporting period, electricity
and gas delivered to customers, but not billed, is estimated
 
and corresponding unbilled revenue is
recognized. The Company’s estimate of unbilled
 
revenue at the end of the reporting period
 
is calculated
by estimating the megawatt hours (“MWh”) or therms delivered
 
to customers at the established rates
expected to prevail in the upcoming billing cycle. This
 
estimate includes assumptions as to the pattern of
energy demand, weather, line
 
losses and inter-period changes to customer classes.
Non-regulated Revenue:
Marketing and trading margins are comprised of Emera
 
Energy’s corresponding purchases and sales
 
of
natural gas and electricity,
 
pipeline capacity costs and energy asset management
 
revenues. Revenues
are recorded when obligations under terms of the contract
 
are satisfied and are presented on a net basis
reflecting the nature of contractual relationships with customers
 
and suppliers.
Energy sales are recognized when obligations under the
 
terms of the contracts are satisfied, which is
when electricity is delivered to customers over time.
 
Other non-regulated revenues are recorded when obligations
 
under the terms of the contract are
satisfied.
Other:
Sales, value add, and other taxes, except for gross receipts
 
taxes discussed below,
 
collected by the
Company concurrent with revenue-producing activities
 
are excluded from revenue.
Franchise Fees and Gross Receipts
Franchise Fees and Gross Receipts
TEC and PGS recover from customers certain costs incurred,
 
on a dollar-for-dollar basis, through prices
approved by the Florida Public Service Commission (“FPSC”).
 
The amounts included in customers’ bills
for franchise fees and gross receipt taxes are included
 
as “Regulated electric” and “Regulated gas”
revenues in the Consolidated Statements of Income.
 
Franchise fees and gross receipt taxes payable by
TEC and PGS are included as an expense on the Consolidated
 
Statements of Income in “Provincial, state
and municipal taxes”.
NMGC is an agent in the collection and payment of franchise
 
fees and gross receipt taxes and is not
required by a tariff to present the amounts on
 
a gross basis. Therefore, NMGC’s franchise
 
fees and gross
receipt taxes are presented net with no line item impact
 
on the Consolidated Statements of Income.
PP&E
PP&E
 
PP&E is recorded at original cost, including AFUDC or
 
capitalized interest, net of contributions received in
aid of construction.
The cost of additions, including betterments and replacements
 
of units, are included in “PP&E” on the
Consolidated Balance Sheets. When units of regulated PP&E
 
are replaced, renewed or retired, their cost,
plus removal or disposal costs, less salvage proceeds,
 
is charged to accumulated depreciation, with no
gain or loss reflected in income. Where a disposition of
 
non-regulated PP&E occurs, gains and losses are
included in income as the dispositions occur.
The cost of PP&E represents the original cost of materials,
 
contracted services, direct labour,
 
AFUDC for
regulated property or interest for non-regulated property,
 
ARO, and overhead attributable to the capital
project. Overhead includes corporate costs such as finance,
 
information technology and labour costs,
along with other costs related to support functions, employee
 
benefits, insurance, procurement, and fleet
operating and maintenance. Expenditures for project development
 
are capitalized if they are expected to
have a future economic benefit.
Normal maintenance projects and major maintenance
 
projects that do not increase overall life of the
related assets are expensed as incurred. When a major
 
maintenance project increases the life or value of
the underlying asset, the cost is capitalized.
 
Depreciation is determined by the straight-line method, based
 
on the estimated remaining service lives of
the depreciable assets in each functional class of depreciable
 
property. For some
 
of Emera’s rate-
regulated subsidiaries, depreciation is calculated using
 
the group remaining life method, which is applied
to the average investment, adjusted for anticipated costs
 
of removal less salvage, in functional classes of
depreciable property.
 
The service lives of regulated assets require
 
regulatory approval.
Intangible assets, which are included in “PP&E” on the Consolidated
 
Balance Sheets, consist primarily of
computer software and land rights. Amortization is determined
 
by the straight-line method, based on the
estimated remaining service lives of the asset in each category.
 
For some of Emera’s rate-regulated
subsidiaries, amortization is calculated using the amortizable
 
life method which is applied to the net book
value to date over the remaining life of those assets. The
 
service lives of regulated intangible assets
require regulatory approval.
Goodwill
Goodwill
Goodwill is calculated as the excess of the purchase price
 
of an acquired entity over the estimated FV of
identifiable assets acquired and liabilities assumed at the
 
acquisition date. Goodwill is carried at initial
cost less any write-down for impairment and is adjusted
 
for the impact of foreign exchange (“FX”).
Goodwill is subject to assessment for impairment at the
 
reporting unit level annually,
 
or if an event or
change in circumstances indicates that the FV of a reporting
 
unit may be below its carrying value. When
assessing goodwill for impairment, the Company has the option
 
of first performing a qualitative
assessment to determine whether a quantitative assessment
 
is necessary. In
 
performing a qualitative
assessment management considers, among other factors,
 
macroeconomic conditions, industry and
market considerations and overall financial performance.
If the Company performs a qualitative assessment and
 
determines it is more likely than not that its FV is
less than its carrying amount, or if the Company chooses
 
to bypass the qualitative assessment, a
quantitative test is performed. The quantitative test compares
 
the FV of the reporting unit to its carrying
value, including goodwill (“carrying amount”). If the carrying
 
amount of the reporting unit exceeds its FV,
an impairment loss is recorded. Management estimates
 
the FV of the reporting unit by using the income
approach, or a combination of the income and market
 
approach. The income approach uses a discounted
cash flow analysis which relies on management’s
 
best estimate of the reporting unit’s projected
 
cash
flows. The analysis includes an estimate of terminal values
 
based on these expected cash flows using a
methodology which derives a valuation using an assumed
 
perpetual annuity based on the reporting unit’s
residual cash flows. The discount rate used is a market participant
 
rate based on a peer group of publicly
traded comparable companies and represents the weighted
 
average cost of capital of comparable
companies. For the market approach, management estimates
 
FV based on comparable companies and
transactions within comparable industries, or in the case
 
of the NMGC quantitative assessment in 2024,
transactions involving the reporting unit. Significant assumptions
 
used in estimating the FV of a reporting
unit using an income approach include discount and growth
 
rates, rate case assumptions including future
cost of capital, valuation of the reporting unit’s net
 
operating loss (“NOL”) and projected operating
 
and
capital cash flows. Adverse changes in these assumptions
 
could result in a future material impairment of
the goodwill assigned to Emera’s reporting units.
As of December 31, 2024, Emera’s goodwill represented
 
the excess of the acquisition purchase price for
TECO Energy, Inc.
 
(TEC, PGS and NMGC reporting units) over the FV
 
assigned to identifiable assets
acquired and liabilities assumed. In Q3 2024, Emera entered
 
into an agreement to sell NMGC. As a
result, a quantitative goodwill impairment assessment
 
was performed on the NMGC reporting unit and the
Company recorded a goodwill impairment charge of $
210
 
million ($
198
 
million, after-tax) or $
155
 
million
USD ($
146
 
million USD, after-tax). The reduced NMGC goodwill
 
balance of $
303
 
million is included in the
NMGC disposal unit classified as held for sale. For further
 
details, refer to note 23.
In Q4 2024, a qualitative assessment was performed for
 
TEC given the significant excess of FV over
carrying amounts calculated during the last quantitative test
 
in Q4 2023. Management concluded it was
more likely than not that the FV of this reporting unit exceeded
 
its carrying amount, including goodwill. As
such, no quantitative testing was required. Given the length
 
of time passed since the last quantitative
impairment test for the PGS reporting unit, Emera elected
 
to bypass a qualitative assessment and
performed a quantitative impairment assessment in Q4
 
2024 using a combination of the income and
market approach. This assessment estimated that the
 
FV of the PGS reporting unit exceeded its carrying
amount, including goodwill, and as a result, no impairment
 
charges were recognized.
Income Taxes and Investment Tax Credits
Income Taxes and
 
Investment Tax
 
Credits
Emera recognizes deferred income tax assets and liabilities
 
for the future tax consequences of events
that have been included in financial statements or income tax
 
returns. Deferred income tax assets and
liabilities are determined based on the difference
 
between the carrying value of assets and liabilities on
the Consolidated Balance Sheets, and their respective
 
tax bases using enacted tax rates in effect
 
for the
year in which the differences are expected to reverse.
 
The effect of a change in income tax rates on
deferred income tax assets and liabilities is recognized
 
in earnings in the period when the change is
enacted, unless required to be offset to a regulatory
 
asset or liability by law or by order of the regulator.
Emera recognizes the effect of income tax positions
 
only when it is more likely than not that they will be
realized. Management reviews all readily available current and
 
historical information, including forward-
looking information, and the likelihood that deferred income
 
tax assets will be recovered from future
taxable income is assessed and assumptions are made
 
about the expected timing of reversal of deferred
income tax assets and liabilities. If management subsequently
 
determines it is likely that some or all of a
deferred income tax asset will not be realized, a valuation
 
allowance is recorded to reflect the amount of
deferred income tax asset expected to be realized.
 
Generally, investment
 
tax credits are recorded as a reduction to income
 
tax expense in the current or
future periods to the extent that realization of such benefit
 
is more likely than not. Investment tax credits
earned on regulated assets by TEC, PGS and NMGC are
 
deferred and amortized as required by
regulatory practices.
TEC, PGS, NMGC and BLPC collect income taxes from
 
customers based on current and deferred income
taxes. NSPI, NSPML and Brunswick Pipeline collect income taxes
 
from customers based on income tax
that is currently payable, except for the deferred income taxes
 
on certain regulatory balances specifically
prescribed by regulators. For the balance of regulated
 
deferred income taxes, NSPI, NSPML and
Brunswick Pipeline recognize regulatory assets or liabilities
 
where the deferred income taxes are
expected to be recovered from or returned to customers
 
in future years. These regulated assets or
liabilities are grossed up using the respective income tax
 
rate to reflect the income tax associated with
future revenues that are required to fund these deferred
 
income tax liabilities, and the income tax benefits
associated with reduced revenues resulting from the realization
 
of deferred income tax assets. GBPC is
not subject to income taxes.
Emera classifies interest and penalties associated with
 
unrecognized tax benefits as interest and
operating expense, respectively.
 
For further detail, refer to note 11.
Derivatives and Hedging Activities
Derivatives and Hedging Activities
The Company manages its exposure to normal operating and
 
market risks relating to commodity prices,
FX, interest rates and share prices through contractual
 
protections with counterparties where practicable,
and by using financial instruments consisting mainly of
 
FX forwards and swaps, interest rate options and
swaps, equity derivatives, and coal, oil and gas futures,
 
options, forwards and swaps. In addition, the
Company has contracts for the physical purchase and sale of
 
natural gas. These physical and financial
contracts are classified as HFT.
 
Collectively, these contracts
 
and financial instruments are considered
derivatives.
The Company recognizes the FV of all its derivatives on
 
its balance sheet, except for non-financial
derivatives that meet the normal purchases and normal sales
 
(“NPNS”) exception. Physical contracts that
meet the NPNS exception are not recognized on the balance
 
sheet; these contracts are recognized in
income when they settle. A physical contract generally
 
qualifies for the NPNS exception if the transaction
is reasonable in relation to the Company’s business
 
needs, the counterparty owns or controls resources
within the proximity to allow for physical delivery,
 
the Company intends to receive physical delivery of the
commodity, and the
 
Company deems the counterparty creditworthy.
 
The Company continually assesses
contracts designated under the NPNS exception and will discontinue
 
the treatment of these contracts
under this exemption if the criteria are no longer met.
 
Derivatives qualify for hedge accounting if they meet stringent
 
documentation requirements and can be
proven to effectively hedge identified risk both at
 
the inception and over the term of the instrument.
Specifically, for cash
 
flow hedges, change in the FV of derivatives is deferred
 
to AOCI and recognized in
income in the same period the related hedged item is realized.
 
Where documentation or effectiveness
requirements are not met, the derivatives are recognized
 
at FV with any changes in FV recognized in net
income in the reporting period, unless deferred as a result
 
of regulatory accounting.
Derivatives entered into by NSPI, NMGC and GBPC that
 
are documented as economic hedges or for
which the NPNS exception has not been taken, are subject
 
to regulatory accounting treatment. The
change in FV of the derivatives is deferred to a regulatory
 
asset or liability. The
 
gain or loss is recognized
in the hedged item when the hedged item is settled. Management
 
believes any gains or losses resulting
from settlement of these derivatives related to fuel for
 
generation and purchased power will be refunded
to or collected from customers in future rates. TEC and PGS
 
have no derivatives related to hedging.
Derivatives that do not meet any of the above criteria are
 
designated as HFT,
 
with changes in FV
normally recorded in net income of the period. The Company
 
has not elected to designate any derivatives
to be included in the HFT category where another accounting
 
treatment would apply.
Emera classifies gains and losses on derivatives as a component
 
of non-regulated operating revenues,
fuel for generation and purchased power,
 
other expenses, inventory,
 
and OM&G, depending on the
nature of the item being economically hedged. Transportation
 
capacity arising as a result of marketing
and trading derivative transactions is recognized as an asset
 
in “Receivables and other current assets”
and amortized over the period of the transportation contract
 
term. Cash flows from derivative activities are
presented in the same category as the item being hedged within
 
operating activities on the Consolidated
Statements of Cash Flows. Non-hedged derivatives are included
 
in operating cash flows on the
Consolidated Statements of Cash Flows.
Derivatives, as reflected on the Consolidated Balance
 
Sheets, are not offset by the FV amounts of cash
collateral with the same counterparty.
 
Rights to reclaim cash collateral are recognized
 
in “Receivables
and other current assets” and obligations to return cash
 
collateral are recognized in “Accounts payable”.
Lessee, Leases
Leases
The Company determines whether a contract contains
 
a lease at inception by evaluating whether the
contract conveys the right to control the use of an identified
 
asset for a period of time in exchange for
consideration.
 
Emera has leases with independent power producers (“IPP”)
 
and other utilities for annual requirements to
purchase wind and hydro energy over varying contract
 
lengths which are classified as finance leases.
These finance leases are not recorded on the Company’s
 
Consolidated Balance Sheets as payments
associated with the leases are variable in nature and there
 
are no minimum fixed lease payments. Lease
expense associated with these leases is recorded as “Regulated
 
fuel for generation and purchased
power” on the Consolidated Statements of Income.
Operating lease liabilities and right-of-use assets are recognized
 
on the Consolidated Balance Sheets
based on the present value of the future minimum lease payments
 
over the lease term at commencement
date. As most of Emera’s leases do not provide
 
an implicit rate, the incremental borrowing rate
 
at
commencement of the lease is used in determining
 
the present value of future lease payments. Lease
expense is recognized on a straight-line basis over the
 
lease term and is recorded as “OM&G” on the
Consolidated Statements of Income.
Lessor, Leases
Where the Company is the lessor,
 
a lease is a sales-type lease if certain criteria are met
 
and the
arrangement transfers control of the underlying asset
 
to the lessee. For arrangements where the criteria
are met due to the presence of a third-party residual value
 
guarantee, the lease is a direct financing
lease.
 
For direct finance leases, a net investment in the lease
 
is recorded that consists of the sum of the
minimum lease payments and residual value, net of estimated
 
executory costs and unearned income.
The difference between the gross investment
 
and the cost of the leased item is recorded as unearned
income at the inception of the lease. Unearned income
 
is recognized in income over the life of the lease
using a constant rate of interest equal to the internal
 
rate of return on the lease.
 
For sales-type leases, the accounting is similar to the accounting
 
for direct finance leases however,
 
the
difference between the FV and the carrying value
 
of the leased item is recorded at lease commencement
rather than deferred over the term of the lease.
 
Emera has certain contractual agreements that include lease and non-lease components, which
management has elected to account for as a single lease component.
Cash, Cash Equivalents and Restricted Cash
Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid short-term investments
 
with original maturities of three months or
less at acquisition.
Receivables
Receivables and Allowance for Credit Losses
Utility customer receivables are recorded at the invoiced
 
amount and do not bear interest. Standard
payment terms for electricity and gas sales are approximately
 
30 days. A late payment fee may be
assessed on account balances after the due date. The
 
Company recognizes allowances for credit losses
to reduce accounts receivable for amounts expected to
 
be uncollectable. Management estimates credit
losses related to accounts receivable by considering historical
 
loss experience, customer deposits,
current events, the characteristics of existing accounts
 
and reasonable and supportable forecasts that
affect the collectability of the reported amount.
 
Provisions for credit losses on receivables are expensed
to maintain the allowance at a level considered adequate
 
to cover expected losses. Receivables are
written off against the allowance when they are
 
deemed uncollectible.
Allowance for Credit Losses
Receivables and Allowance for Credit Losses
Utility customer receivables are recorded at the invoiced
 
amount and do not bear interest. Standard
payment terms for electricity and gas sales are approximately
 
30 days. A late payment fee may be
assessed on account balances after the due date. The
 
Company recognizes allowances for credit losses
to reduce accounts receivable for amounts expected to
 
be uncollectable. Management estimates credit
losses related to accounts receivable by considering historical
 
loss experience, customer deposits,
current events, the characteristics of existing accounts
 
and reasonable and supportable forecasts that
affect the collectability of the reported amount.
 
Provisions for credit losses on receivables are expensed
to maintain the allowance at a level considered adequate
 
to cover expected losses. Receivables are
written off against the allowance when they are
 
deemed uncollectible.
Inventory
Inventory
Fuel and materials inventories are valued at the lower
 
of weighted-average cost or net realizable value,
unless evidence indicates the weighted-average cost
 
will be recovered in future customer rates.
Asset Impairment
Asset Impairment
Long-Lived Assets:
Emera assesses whether there has been an impairment
 
of long-lived assets and intangibles when a
triggering event occurs, such as a significant market disruption
 
or sale of a business.
 
The assessment involves comparing undiscounted expected
 
future cash flows to the carrying value of the
asset. When the undiscounted cash flow analysis indicates
 
a long-lived asset is not recoverable, the
amount of the impairment loss is determined by measuring
 
the excess of the carrying amount of the long-
lived asset over its estimated FV.
 
The Company’s assumptions relating to future
 
results of operations or
other recoverable amounts, are based on a combination
 
of historical experience, fundamental economic
analysis, observable market activity and independent market
 
studies. The Company’s expectations
regarding uses and holding periods of assets are based
 
on internal long-term budgets and projections,
which consider external factors and market forces, as
 
of the end of each reporting period. The
assumptions made are consistent with generally accepted
 
industry approaches and assumptions used for
valuation and pricing activities.
In 2024, impairment charges of $
19
 
million ($
14
 
million after-tax) were recognized on certain assets,
 
$
8
million of which was included in Other income, net with $
11
 
million included in Impairment charges on the
Consolidated Income Statement.
No
 
impairment charges related to long-lived assets were recognized
 
in
2023.
 
Equity Method Investments:
The carrying value of investments accounted for under
 
the equity method are assessed for impairment by
comparing the FV of these investments to their carrying values,
 
if a FV assessment was completed, or by
reviewing for the presence of impairment indicators. If
 
an impairment exists, and it is determined to be
other-than-temporary,
 
a charge is recognized in earnings equal to the
 
amount the carrying value exceeds
the investment’s FV.
No
 
impairment of equity method investments was required
 
in either 2024 or 2023.
Financial Assets:
Equity investments, other than those accounted for under
 
the equity method, are measured at FV,
 
with
changes in FV recognized in the Consolidated Statements of Income.
 
Equity investments that do not
have readily determinable FV are recorded at cost minus
 
impairment, if any,
 
plus or minus changes
resulting from observable price changes in orderly transactions
 
for the identical or similar investments.
No
impairment of financial assets was required in either
 
2024 or 2023.
Asset Retirement Obligations and Cost of Removal
Asset Retirement Obligations
An ARO is recognized if a legal obligation exists in connection
 
with the future disposal or removal costs
resulting from the permanent retirement, abandonment
 
or sale of a long-lived asset. A legal obligation
may exist under an existing or enacted law or statute,
 
written or oral contract, or by legal construction
under the doctrine of promissory estoppel.
An ARO represents the FV of estimated cash flows necessary
 
to discharge the future obligation, using
the Company’s credit adjusted risk-free rate. The
 
amounts are reduced by actual expenditures incurred.
Estimated future cash flows are based on completed depreciation
 
studies, remediation reports, prior
experience, estimated useful lives, and governmental regulatory
 
requirements. The present value of the
liability is recorded and the carrying amount of the related long-lived
 
asset is correspondingly increased.
The amount capitalized at inception is depreciated in the same
 
manner as the related long-lived asset.
Over time, the liability is accreted to its estimated future value.
 
AROs are included in “Other long-term
liabilities” and accretion expense is included as part of
 
“Depreciation and amortization”. Any regulated
accretion expense not yet approved by the regulator is
 
recorded in “PP&E” and included in the next
depreciation study.
Some of the Company’s transmission and distribution
 
assets may have conditional AROs that are not
recognized in the consolidated financial statements, as
 
the FV of these obligations could not be
reasonably estimated, given insufficient information
 
to do so. A conditional ARO refers to a legal
obligation to perform an asset retirement activity in which
 
the timing and/or method of settlement are
conditional on a future event that may or may not be
 
within the control of the entity.
 
Management
monitors these obligations and a liability is recognized at FV
 
in the period in which an amount can be
determined.
Cost of Removal (“COR”)
TEC, PGS, NMGC and NSPI recognize non-ARO COR
 
as regulatory liabilities or regulatory assets. The
non-ARO COR represent funds received from customers
 
through depreciation rates to cover estimated
future non-legally required COR of PP&E upon retirement. The
 
companies accrue for COR over the life of
the related assets based on depreciation studies approved
 
by their respective regulators. The costs are
estimated based on historical experience and future
 
expectations, including expected timing and
estimated future cash outlays.
Stock-Based Compensation
Stock-Based Compensation
The Company has several stock-based compensation
 
plans: a common share option plan for senior
management; an employee common share purchase plan;
 
a deferred share unit (“DSU”) plan; a
performance share unit (“PSU”) plan; and a restricted
 
share unit (“RSU”) plan. The Company accounts for
its plans in accordance with the FV-based method of
 
accounting for stock-based compensation. Stock-
based compensation cost is measured at the grant date,
 
based on the calculated FV of the award, and is
recognized as an expense over the employee’s or
 
director’s requisite service period using the graded
vesting method. Stock-based compensation plans recognized as
 
liabilities are initially measured at FV
and re-measured at FV at each reporting date, with the
 
change in liability recognized in income.
Employee Benefits
Employee Benefits
The costs of the Company’s pension and other
 
post-retirement benefit programs for employees are
expensed over the periods during which employees render service.
 
The Company recognizes the funded
status of its defined-benefit and other post-retirement plans on
 
the balance sheet and recognizes
changes in funded status in the year the change occurs.
 
The Company recognizes unamortized gains
and losses and past service costs in “AOCI” or “Regulatory
 
assets” on the Consolidated Balance Sheets.
The components of net periodic benefit cost other than
 
the service cost component are included in “Other
income, net” on the Consolidated Statements of Income.
 
For further detail, refer to note 22.
Government Grants
Government Grants
The Company accounts for government grants by applying
 
a grant accounting model by analogy to
International Accounting Standards (“IAS”) 20, Accounting
 
for Government Grants and Disclosure of
Government Assistance. A grant relating to an asset is
 
reflected in the determination of the carrying
amount of the asset. A grant relating to income is presented
 
as a deduction from the related expense it is
intended to compensate.
In 2024, the Company received an aggregate of $
47
 
million (2023 – $
7
 
million) of government grants from
various Canadian and US government agencies towards
 
capital projects included in
PP&E
. The capital
projects receiving grants primarily relate to the Company’s
 
decarbonization and environmental
compliance initiatives. Further details on significant grant programs
 
utilized in 2024 and 2023 are noted
below.
 
Natural Resources Canada (“NRCan”) Smart Renewables
 
& Electrification Pathways (“SREP”):
On March 27, 2024, NSPI was approved for a grant under the
 
NRCan SREPs to fund the construction of
three
 
50 MW battery storage systems in Nova Scotia.
 
NSPI can make claims under the grant for
33
 
per
cent of eligible project costs to a maximum $
109
 
million. Eligible costs can be incurred until March
 
31,
2027. For the year-end December 31, 2024, NSPI received
 
$
26
 
million (2023 –
nil
) in funding under the
grant, which has been recorded as a reduction to the carrying
 
amount of the project in
PP&E
.
v3.25.0.1
Dispositions (Tables)
12 Months Ended
Dec. 31, 2024
Dispositions [Abstract]  
Details of Assets and Liabilities Classified as Held for Sale
Details of the assets and liabilities classified as held for
 
sale are as follows:
As at
December 31
 
millions of dollars
2024
Cash and cash equivalents
$
 
8
Inventory
 
9
Derivative instruments
 
1
Regulatory assets
 
28
Receivables and other current assets
 
127
Current assets held for sale
$
 
173
PP&E
 
1,828
Regulatory assets
 
6
Goodwill
 
303
Other long-term assets
 
23
Long-term assets held for sale
$
 
2,160
Total assets held for sale
$
 
2,333
Short-term debt
 
$
 
46
Derivative instruments
 
1
Regulatory liabilities
 
10
Accounts payable and other current liabilities
 
155
Current liabilities associated with assets held for sale
 
212
Long-term debt
 
696
Deferred income taxes
 
167
Regulatory liabilities
 
274
Other long-term liabilities
 
11
Long-term liabilities associated with assets held for sale
$
 
1,148
Total liabilities associated with assets held for sale
$
 
1,360
v3.25.0.1
Segment Information (Tables)
12 Months Ended
Dec. 31, 2024
Segment Information [Abstract]  
Segment Information
Florida
 
Canadian
Gas Utilities
Other
Inter-
Electric
Electric
and
Electric
Segment
millions of dollars
Utility
Utilities
Infrastructure
Utilities
Other
Eliminations
Total
For the year ended December 31, 2024
 
Operating revenues from
external customers (1)
$
 
3,451
$
 
1,855
$
 
1,595
$
 
566
$
(267)
$
 
-
 
$
 
7,200
Inter-segment revenues
(1)
 
9
-
 
 
14
-
 
 
19
(42)
 
-
 
 
Total operating revenues
 
3,460
 
1,855
 
1,609
 
566
(248)
(42)
 
7,200
Regulated fuel for generation
and purchased power
 
852
 
859
-
 
 
295
-
 
(14)
 
1,992
Regulated cost of natural gas
-
 
-
 
 
396
-
 
-
 
-
 
 
396
OM&G
 
779
 
408
 
454
 
143
 
154
(20)
 
1,918
Provincial, state and municipal
taxes
 
273
 
48
 
103
 
3
-
 
-
 
 
427
Depreciation and amortization
 
622
 
282
 
182
 
69
 
7
-
 
 
1,162
Impairment charges
-
 
-
 
 
11
-
 
 
214
-
 
 
225
Income from equity
investments
-
 
 
73
 
20
 
4
 
2
-
 
 
99
Other income, net
 
66
 
28
 
16
 
12
 
73
 
8
 
203
Interest expense, net
(2)
 
265
 
168
 
151
 
22
 
367
-
 
 
973
Income tax expense
(recovery)
 
94
(41)
 
89
 
1
(302)
-
 
(159)
NCI in subsidiaries
-
 
-
 
-
 
 
1
-
 
-
 
 
1
Preferred stock dividends
-
 
-
 
-
 
-
 
 
73
-
 
 
73
Net income (loss) attributable
to common shareholders
$
 
641
$
 
232
$
 
259
$
 
48
$
(686)
$
-
 
$
 
494
Capital expenditures
$
 
1,942
$
 
481
$
 
619
$
 
81
$
 
4
$
-
 
$
 
3,127
As at December 31, 2024
Total assets
$
 
24,375
$
 
7,609
$
 
8,439
$
 
1,444
$
 
1,810
$
(726)
$
 
42,951
Investments subject to
significant influence
$
-
 
$
 
475
$
 
124
$
 
55
$
-
 
$
-
 
$
 
654
Goodwill
$
 
5,035
$
-
 
$
 
823
$
-
 
$
-
 
$
-
 
$
 
5,858
(1) All significant inter-company balances and transactions
 
have been eliminated on consolidation except
 
for certain transactions
between non-regulated and regulated entities. Management
 
believes elimination of these transactions would
 
understate PP&E,
OM&G, or regulated fuel for generation and purchased
 
power. Inter-company transactions that have not been eliminated
 
are
measured at the amount of consideration established
 
and agreed to by the related parties. Eliminated
 
transactions are included in
determining reportable segments.
(2) Segment net income is reported on a basis
 
that includes internally allocated financing
 
costs of $
29
 
million for the year ended
December 31, 2024, between the Gas Utilities
 
and Infrastructure and Other segments.
Florida
 
Canadian
Gas Utilities
Other
Inter-
Electric
Electric
and
Electric
Segment
millions of dollars
Utility
Utilities
Infrastructure
Utilities
Other
Eliminations
Total
For the year ended December 31, 2023
 
Operating revenues from
external customers
(1)
$
 
3,548
$
 
1,671
$
 
1,510
$
 
526
$
 
308
$
 
-
 
$
 
7,563
Inter-segment revenues
(1)
 
8
-
 
 
14
-
 
 
31
(53)
 
-
 
 
Total operating revenues
 
3,556
 
1,671
 
1,524
 
526
 
339
(53)
 
7,563
Regulated fuel for generation
and purchased power
 
920
 
699
-
 
 
275
-
 
(13)
 
1,881
Regulated cost of natural gas
-
 
-
 
 
527
-
 
-
 
-
 
 
527
OM&G
 
830
 
384
 
405
 
130
 
151
(21)
 
1,879
Provincial, state and municipal
taxes
 
289
 
45
 
91
 
3
 
5
-
 
 
433
Depreciation and amortization
 
571
 
276
 
126
 
68
 
8
-
 
 
1,049
Income from equity
investments
-
 
 
109
 
21
 
4
 
12
-
 
 
146
Other income, net
 
69
 
32
 
11
 
7
 
20
 
19
 
158
Interest expense, net
(2)
 
271
 
170
 
129
 
23
 
332
-
 
 
925
Income tax expense (recovery)
 
117
(9)
 
64
-
 
(44)
-
 
 
128
NCI in subsidiaries
-
 
-
 
-
 
 
1
-
 
-
 
 
1
Preferred stock dividends
-
 
-
 
-
 
-
 
 
66
-
 
 
66
Net income (loss) attributable
to common shareholders
$
 
627
$
 
247
$
 
214
$
 
37
$
(147)
$
-
 
$
 
978
Capital expenditures
$
 
1,736
$
 
450
$
 
664
$
 
63
$
 
8
$
-
 
$
 
2,921
As at December 31, 2023
Total assets
$
 
21,119
$
 
8,634
$
 
7,735
$
 
1,311
$
 
1,938
$
(1,257)
$
 
39,480
Investments subject to
significant influence
$
-
 
$
 
1,236
$
 
118
$
 
48
$
-
 
$
-
 
$
 
1,402
Goodwill
$
 
4,628
$
-
 
$
 
1,240
$
-
 
$
 
3
$
-
 
$
 
5,871
(1) All significant inter-company balances and transactions
 
have been eliminated on consolidation except
 
for certain transactions
between non-regulated and regulated entities. Management
 
believes elimination of these transactions would
 
understate PP&E,
OM&G, or regulated fuel for generation and purchased
 
power. Inter-company transactions that have not been eliminated
 
are
measured at the amount of consideration established
 
and agreed to by the related parties. Eliminated
 
transactions are included in
determining reportable segments.
(2) Segment net income is reported on a basis
 
that includes internally allocated financing
 
costs of $
95
 
million for the year ended
December 31, 2023, between the Florida Electric
 
Utility, Gas Utilities and Infrastructure and Other segments.
Geographical Information
Revenues (based on country of origin of the product or service sold)
For the
Year ended December 31
millions of dollars
2024
2023
United States
 
4,712
$
 
5,310
Canada
 
1,922
 
1,727
Barbados
 
427
 
389
The Bahamas
 
139
 
137
$
 
7,200
$
 
7,563
PP&E:
As at
 
December 31
December 31
millions of dollars
2024
2023
United States
(1)
$
 
20,084
$
 
18,588
Canada
 
5,068
 
4,878
Barbados
 
645
 
576
The Bahamas
 
371
 
334
$
 
26,168
$
 
24,376
(1) On August 5, 2024, Emera announced an agreement to sell
 
NMGC. As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held
for sale and excluded from the table above. For further
 
details on the pending transaction, refer to note 4.
v3.25.0.1
Revenue (Tables)
12 Months Ended
Dec. 31, 2024
Revenue [Abstract]  
Disaggregation of Revenue by Major Source
Electric
Gas
Other
Florida
Canadian
Other
 
Gas Utilities
Inter-
Electric
Electric
Electric
and
 
Segment
millions of dollars
Utility
Utilities
Utilities
Infrastructure
Other
Eliminations
Total
For the year ended December 31, 2024
 
Regulated Revenue
Residential
$
 
2,063
$
 
997
$
 
203
$
 
712
$
-
 
$
-
 
$
 
3,975
Commercial
 
939
 
499
 
300
 
496
-
 
-
 
 
2,234
Industrial
 
223
 
276
 
28
 
94
-
 
(14)
 
607
Other electric
 
372
 
41
 
7
-
 
-
 
-
 
 
420
Regulatory deferrals
(157)
-
 
 
15
-
 
-
 
-
 
(142)
Other (1)
 
 
20
 
42
 
13
 
224
-
 
(9)
 
290
Finance income (2)(3)
-
 
-
 
-
 
 
63
-
 
 
63
 
Regulated revenue
$
 
3,460
$
 
1,855
$
 
566
$
 
1,589
$
-
 
$
(23)
$
 
7,447
Non-Regulated Revenue
Marketing and trading margin (4)
-
 
-
 
-
 
-
 
 
77
-
 
 
77
Other non-regulated operating
revenue
-
 
-
 
-
 
 
20
 
32
(24)
 
28
Mark-to-market (3)
-
 
-
 
-
 
-
 
(357)
 
5
(352)
 
Non-regulated revenue
$
-
 
$
-
 
$
-
 
$
 
20
$
(248)
$
(19)
$
(247)
Total operating revenues
$
 
3,460
$
 
1,855
$
 
566
$
 
1,609
$
(248)
$
(42)
$
 
7,200
For the year ended December 31, 2023
 
Regulated Revenue
Residential
$
 
2,307
$
 
910
$
 
183
$
 
724
$
-
 
$
-
 
$
 
4,124
Commercial
 
1,083
 
463
 
285
 
425
-
 
-
 
 
2,256
Industrial
 
274
 
219
 
33
 
93
-
 
(13)
 
606
Other electric
 
395
 
41
 
7
-
 
-
 
-
 
 
443
Regulatory deferrals
(522)
-
 
 
12
-
 
-
 
-
 
(510)
Other (1)
 
 
19
 
38
 
6
 
199
-
 
(8)
 
254
Finance income (2)(3)
-
 
-
 
-
 
 
62
-
 
-
 
 
62
 
Regulated revenue
$
 
3,556
$
 
1,671
$
 
526
$
 
1,503
$
-
 
$
(21)
 
7,235
Non-Regulated
 
Marketing and trading margin (4)
-
 
-
 
-
 
-
 
 
96
-
 
 
96
Other non-regulated operating
revenue
-
 
-
 
-
 
 
21
 
27
(23)
 
25
Mark-to-market (3)
-
 
-
 
-
 
-
 
 
216
(9)
 
207
 
Non-regulated revenue
$
-
 
$
-
 
$
-
 
$
 
21
$
 
339
$
(32)
 
328
Total operating revenues
$
 
3,556
$
 
1,671
$
 
526
$
 
1,524
$
 
339
$
(53)
$
 
7,563
(1) Other includes rental revenues, which do not
 
represent revenue from contracts with customers.
(2) Revenue related to Brunswick Pipeline's service agreement
 
with Repsol Energy Canada.
(3) Revenue which does not represent revenues
 
from contracts with customers.
(4) Includes gains (losses) on settlement of energy
 
related derivatives, which do not represent
 
revenue from contracts with
customers.
v3.25.0.1
Regulatory Assets and Liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Regulatory Assets and Liabilities [Abstract]  
Regulatory Assets
As at
December 31
December 31
millions of dollars
 
2024 (1)
2023
Regulatory assets
Deferred income tax regulatory assets
$
 
1,227
$
 
1,233
TEC capital cost recovery for early retired assets
 
 
737
 
671
Storm cost recovery clauses
 
 
613
 
52
Pension and post-retirement medical plan
 
395
 
364
TEC capital cost recovery for retired Polk Unit 1 components
 
205
-
 
Deferrals related to derivative instruments
 
42
 
88
Cost recovery clauses
 
33
 
151
Environmental remediations
 
29
 
26
Stranded cost recovery
 
27
 
25
NSPI FAM
-
 
 
395
Other
(2)
 
119
 
100
$
 
3,427
$
 
3,105
Current
$
 
595
$
 
339
Long-term
 
2,832
 
2,766
Total
 
regulatory assets
 
$
 
3,427
$
 
3,105
Regulatory liabilities
Deferred income tax regulatory liabilities
 
828
 
830
Accumulated reserve – COR
 
733
 
849
Cost recovery clauses
 
 
121
 
32
NSPI FAM
 
56
-
 
Deferrals related to derivative instruments
 
44
 
17
BLPC Self-insurance fund ("SIF") (note 33)
 
32
 
29
Other
(2)
 
66
 
15
$
 
1,880
$
 
1,772
Current
$
 
262
$
 
168
Long-term
 
1,618
 
1,604
Total
 
regulatory liabilities
$
 
1,880
$
 
1,772
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale and excluded from
 
the table above.
 
For further details on the pending transaction, refer
 
to note 4.
(2) Comprised of regulatory assets and liabilities
 
that are not individually significant.
Regulatory Liabilities
As at
December 31
December 31
millions of dollars
 
2024 (1)
2023
Regulatory assets
Deferred income tax regulatory assets
$
 
1,227
$
 
1,233
TEC capital cost recovery for early retired assets
 
 
737
 
671
Storm cost recovery clauses
 
 
613
 
52
Pension and post-retirement medical plan
 
395
 
364
TEC capital cost recovery for retired Polk Unit 1 components
 
205
-
 
Deferrals related to derivative instruments
 
42
 
88
Cost recovery clauses
 
33
 
151
Environmental remediations
 
29
 
26
Stranded cost recovery
 
27
 
25
NSPI FAM
-
 
 
395
Other
(2)
 
119
 
100
$
 
3,427
$
 
3,105
Current
$
 
595
$
 
339
Long-term
 
2,832
 
2,766
Total
 
regulatory assets
 
$
 
3,427
$
 
3,105
Regulatory liabilities
Deferred income tax regulatory liabilities
 
828
 
830
Accumulated reserve – COR
 
733
 
849
Cost recovery clauses
 
 
121
 
32
NSPI FAM
 
56
-
 
Deferrals related to derivative instruments
 
44
 
17
BLPC Self-insurance fund ("SIF") (note 33)
 
32
 
29
Other
(2)
 
66
 
15
$
 
1,880
$
 
1,772
Current
$
 
262
$
 
168
Long-term
 
1,618
 
1,604
Total
 
regulatory liabilities
$
 
1,880
$
 
1,772
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale and excluded from
 
the table above.
 
For further details on the pending transaction, refer
 
to note 4.
(2) Comprised of regulatory assets and liabilities
 
that are not individually significant.
v3.25.0.1
Investments Subject to Significant Influence and Equity Income (Tables)
12 Months Ended
Dec. 31, 2024
Variable Interest Entity [Line Items]  
Summary of Investments Subject to Significant Influence
Equity Income
Percentage
Carrying Value
For the year ended
of
As at December 31
December 31
Ownership
millions of dollars
2024
2023
2024
2023
2024
NSPML
$
 
475
$
 
489
$
 
44
$
 
46
 
100.0
M&NP
 
(1)
 
124
 
118
 
20
 
21
 
12.9
Lucelec
(1)
 
55
 
48
 
4
 
4
 
19.5
LIL
(2)
-
 
 
747
 
29
 
63
-
 
Bear Swamp
 
(3)
-
 
-
 
 
2
 
12
 
50.0
$
 
654
$
 
1,402
$
 
99
$
 
146
(1) Emera has significant influence over the operating
 
and financial decisions of these companies through
 
Board representation
and therefore, records its investment in these
 
entities using the equity method.
 
(2) On June 4, 2024, Emera completed the sale
 
of its equity interest in the LIL. For further
 
details, refer to note 4.
(3) The investment balance in Bear Swamp is
 
in a credit position primarily as a result
 
of a $
179
 
million distribution received in 2015.
Bear Swamp's credit investment balance of $
92
 
million (2023 – $
81
 
million) is recorded in Other long-term liabilities
 
on the
Consolidated Balance Sheets.
NSP Maritime Link Inc. [Member]  
Variable Interest Entity [Line Items]  
Summary of Investments Subject to Significant Influence
Emera accounts for its variable interest investment in
 
NSPML as an equity investment (note 33).
NSPML's consolidated summarized balance sheets are illustrated
 
as follows:
As at
December 31
December 31
millions of dollars
2024
2023
Balance Sheets
Current assets
$
 
37
$
 
21
PP&E
 
1,425
 
1,473
Regulatory assets
 
(1)
 
778
 
272
Non-current assets
 
27
 
29
Total
 
assets
$
 
2,267
$
 
1,795
Current liabilities
$
 
55
$
 
48
Long-term debt
(2)
 
1,570
 
1,109
Non-current liabilities
 
167
 
149
Equity
 
475
 
489
Total
 
liabilities and equity
$
 
2,267
$
 
1,795
(1) On November 29, 2024, the UARB approved
 
the creation of a $
500
 
million regulatory asset for debt issued as a
 
result of the
FLG. For further details, refer to note 7.
(2) On December 16, 2024, NSPML issued a
 
$
500
 
million bond under the FLG. For further details
 
refer to note 7.
v3.25.0.1
Other Income, Net (Tables)
12 Months Ended
Dec. 31, 2024
Other Income, Net [Abstract]  
Components of Other Expense, Net
For the
Year ended December 31
millions of dollars
2024
2023
Gain on sale of LIL, net of transaction costs
 
(1)
$
 
182
$
-
 
AFUDC
 
53
 
38
Pension non-current service cost recovery
 
35
 
35
Interest income
 
23
 
43
Transaction costs related to the pending sale of NMGC
 
(1)
(25)
-
 
Charges related to wind-down costs and certain asset impairments (2)
(29)
-
 
FX (losses) gains
(58)
 
20
Other
 
 
22
 
22
$
 
203
$
 
158
(1) For more information related to the gain
 
on sale, after transaction costs, of Emera's indirect
 
minority interest in the LIL and the
pending sale of NMGC, refer to note 4.
(2) Primarily related to the wind-down of Block
 
Energy LLC
v3.25.0.1
Interest Expense, Net (Tables)
12 Months Ended
Dec. 31, 2024
Interest Expense, Net [Abstract]  
Components of Interest Expense, Net
Interest expense, net consisted of the following:
For the
Year ended December 31
millions of dollars
2024
2023
Interest on debt
 
$
 
1,004
$
 
954
Allowance for borrowed funds used during construction
(23)
(16)
Other
(8)
(13)
$
 
973
$
 
925
v3.25.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Reconciliation of Effective Income Tax Rate
The income tax provision, for the years ended December
 
31, differs from that computed using the
enacted combined Canadian federal and provincial statutory
 
income tax rate for the following reasons:
millions of dollars
2024
2023
Income before provision for income taxes
$
 
409
$
 
1,173
Statutory income tax rate
29.0%
29.0%
Income taxes, at statutory income tax rate
 
119
 
340
Deferred income taxes on regulated income recorded as regulatory assets and
regulatory liabilities
(90)
(72)
Interest and financing expenses
(58)
-
 
Valuation allowance
(58)
 
3
Tax
 
credits
(57)
(53)
Goodwill impairment charge
 
49
-
 
Amortization of deferred income tax regulatory liabilities
(36)
(33)
Foreign tax rate variance
(31)
(36)
Additional impact from the sale of LIL equity interest
 
22
-
 
Tax
 
effect of equity earnings
(14)
(15)
Manufacturing allowance
(9)
(8)
Other
 
4
 
2
Income tax (recovery) expense
$
(159)
$
 
128
Effective income tax rate
(39%)
11%
Composition of Taxes on Income from Continuing Operations
millions of dollars
2024
2023
Current income taxes
 
Canada
$
 
29
$
 
26
 
United States
 
4
 
5
Deferred income taxes
 
Canada
(200)
 
93
 
United States
 
155
 
128
Adjustments to beginning of the year valuation allowance
 
Canada
(61)
-
Investment tax credits
 
United States
(6)
(29)
Operating loss carryforwards
 
Canada
(4)
(93)
 
United States
(76)
(2)
Income tax (recovery) expense
$
(159)
$
 
128
The following table reflects the composition of income
 
before provision for income taxes presented in the
Consolidated Statements of Income for the years ended
 
December 31:
millions of dollars
2024
2023
Canada
$
 
156
$
 
171
United States
 
203
 
964
Other
 
50
 
38
Income before provision for income taxes
$
 
409
$
 
1,173
Schedule of Deferred Income Tax Assets and Liabilities
The deferred income tax assets and liabilities presented in
 
the Consolidated Balance Sheets as at
December 31 consisted of the following:
millions of dollars
2024
2023
Deferred income tax assets:
Tax
 
loss carryforwards
$
 
1,118
$
 
1,195
Tax
 
credit carryforwards
 
534
 
454
Regulatory liabilities
 
 
225
 
175
Derivative instruments
 
144
 
205
Other
 
462
 
372
Total
 
deferred income tax assets before valuation allowance
 
2,483
 
2,401
Valuation allowance
(322)
(363)
Total
 
deferred income tax assets after valuation allowance
$
 
2,161
$
 
2,038
Deferred income tax liabilities:
PP&E
$
(3,421)
$
(3,223)
Regulatory assets
(198)
(196)
Derivative instruments
(105)
(235)
Investments subject to significant influence
(46)
(216)
Other
(330)
(312)
Total
 
deferred income tax liabilities
 
$
(4,100)
$
(4,182)
Consolidated Balance Sheets presentation:
Long-term deferred income tax assets
$
 
392
$
 
208
Long-term deferred income tax liabilities
(2,331)
(2,352)
Net deferred income tax liabilities
$
(1,939)
$
(2,144)
Net Operating Loss ("NOL"), Capital Loss and Tax Credit Carryforwards and Their Expiration Periods
Emera’s NOL, capital loss and tax credit carryforwards
 
and their expiration periods as at December 31,
2024 consisted of the following:
Subject to
Tax
Valuation
Net Tax
Expiration
millions of dollars
Carryforwards
Allowance
Carryforwards
Period
Canada
 
NOL
$
 
2,420
$
(967)
$
 
1,453
2026 - 2044
 
Capital loss
 
55
(55)
-
 
Indefinite
 
Tax Credit
2
(1)
1
2028 - 2042
 
United States
 
Federal NOL
$
 
1,587
$
(1)
$
 
1,586
2036 - Indefinite
 
State NOL
 
1,351
(1)
 
1,350
2026 - Indefinite
 
Tax credit
 
533
(3)
 
530
2025 - 2044
Other
 
NOL
$
 
91
$
(23)
$
 
68
2025 - 2031
Details of Change in Unrecognized Tax Benefits
millions of dollars
2024
2023
Balance, January 1
$
 
37
$
 
33
Increases due to tax positions related to current year
 
6
 
5
Increases due to tax positions related to a prior year
 
2
 
1
Decreases due to tax positions related to a prior year
(3)
(2)
Balance, December 31
$
 
42
$
 
37
v3.25.0.1
Common Stock (Tables)
12 Months Ended
Dec. 31, 2024
Common Stock [Abstract]  
Summary of Issued and Outstanding Common Stock
Authorized
: Unlimited number of non-par value common shares.
2024
2023
Issued and outstanding:
millions
of shares
 
millions of
dollars
millions of
shares
 
millions of
dollars
Balance, January 1
 
284.12
$
 
8,462
 
269.95
$
 
7,762
Issuance of common stock under ATM program
(1)(2)
 
5.12
 
261
 
8.29
 
397
Issued under the DRIP,
 
net of discounts
 
6.10
 
291
 
5.26
 
272
Senior management stock options exercised and Employee Share
Purchase Plan
 
0.60
 
28
 
0.62
 
31
Balance, December 31
 
295.94
$
 
9,042
 
284.12
$
 
8,462
(1) For the year ended December 31, 2023, a
 
total of
8,287,037
 
common shares were issued under Emera's ATM program at an
average price of $
48.27
 
per share for gross proceeds of $
400
 
million ($
397
 
million net of after-tax issuance costs).
(2) For the year ended December 31, 2024, a
 
total of
5,117,273
 
common shares were issued under Emera's ATM program at an
average price of $
51.52
 
per share for gross proceeds of $
264
 
million ($
261
 
million net of after-tax issuance costs). As at December
31, 2024, an aggregate gross sales limit of $
336
 
million remained available for issuance under the
 
ATM program.
v3.25.0.1
Earnings Per Share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Computation of Basic and Diluted Earnings per Share
The following table reconciles the computation of basic
 
and diluted earnings per share:
For the
Year ended December 31
millions of dollars (except per share amounts)
2024
2023
Numerator
Net income attributable to common shareholders
$
 
493.6
$
 
977.7
Diluted numerator
 
493.6
 
977.7
Denominator
Weighted average shares of common stock outstanding – basic
 
289.1
 
273.6
Stock-based compensation
 
 
0.1
 
0.2
Weighted average shares of common stock outstanding – diluted
 
289.2
 
273.8
Earnings per common share
Basic
 
$
 
1.71
$
 
3.57
Diluted
$
 
1.71
$
 
3.57
v3.25.0.1
Accumulated Other Comprehensive Income (Tables)
12 Months Ended
Dec. 31, 2024
Accumulated Other Comprehensive Income [Abstract]  
Components of Accumulated Other Comprehensive Income
The components of AOCI are as follows:
millions of dollars
Unrealized gain
(loss) on
translation of
self-sustaining
foreign
operations
Net change
in net
 
investment
 
hedges
Gains (losses)
on derivatives
recognized
 
as cash flow
hedges
Net change
on available-
for-sale
investments
Net change in
unrecognized
pension and
post-retirement
benefit costs
Total
 
AOCI
For the year ended December 31, 2024
Balance, January 1, 2024
$
 
369
$
(24)
$
 
14
$
(2)
$
(52)
$
 
305
OCI before
 
reclassifications
 
1,027
(139)
-
 
 
2
-
 
 
890
Amounts reclassified from
 
AOCI
-
 
-
 
(2)
-
 
 
68
 
66
Net current period OCI
 
1,027
(139)
(2)
 
2
 
68
 
956
Balance, December 31, 2024
$
 
1,396
$
(163)
$
 
12
$
-
 
$
 
16
$
 
1,261
For the year ended December 31, 2023
Balance, January 1, 2023
$
 
639
$
(62)
$
 
16
$
(2)
$
(13)
$
 
578
OCI before
 
reclassifications
(270)
 
38
-
 
-
 
-
 
(232)
Amounts reclassified from
 
AOCI
-
 
-
 
(2)
-
 
(39)
(41)
Net current period OCI
(270)
 
38
(2)
-
 
(39)
(273)
Balance, December 31, 2023
$
 
369
$
(24)
$
 
14
$
(2)
$
(52)
$
 
305
Reclassifications out of Accumulated Other Comprehensive Income (Loss)
The reclassifications out of AOCI are as follows:
For the
Year ended December 31
millions of dollars
2024
2023
Affected line item in the Consolidated Financial Statements
Gains on derivatives recognized as cash flow hedges
 
Interest rate hedge
Interest expense, net
$
(2)
$
(2)
Net change in unrecognized pension and post-retirement benefit costs
 
Actuarial losses
Other income, net
$
 
2
$
-
 
 
Past service (gains) costs
Other income, net
(2)
 
2
 
Amounts reclassified into obligations
Pension and post-retirement benefits
 
68
(40)
Total
 
before tax
 
68
(38)
Income tax expense
-
 
(1)
Total
 
net of tax
$
 
68
$
(39)
Total reclassifications out of AOCI, net of tax, for the period
$
 
66
$
(41)
v3.25.0.1
Inventory (Tables)
12 Months Ended
Dec. 31, 2024
Inventory [Abstract]  
Components of Inventory
As at
December 31
December 31
millions of dollars
 
2024
2023
Materials
 
$
 
453
$
 
408
Fuel
 
 
328
 
382
Total
$
 
781
$
 
790
v3.25.0.1
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments  
Derivative Assets and Liabilities
Derivative assets and liabilities relating to the foregoing categories
 
consisted of the following:
Derivative Assets
Derivative Liabilities
As at
December 31
December 31
December 31
December 31
millions of dollars
2024
2023
2024
2023
Regulatory deferral:
 
Commodity swaps and forwards
$
 
25
$
 
16
$
 
44
$
 
76
 
FX forwards
 
27
 
3
 
3
 
3
 
52
 
19
 
47
 
79
HFT derivatives:
 
Power swaps and physical contracts
 
34
 
29
 
30
 
36
 
Natural gas swaps, futures, forwards, physical
 
 
contracts
 
236
 
319
 
660
 
531
 
270
 
348
 
690
 
567
Other derivatives:
 
Equity derivatives
 
-
 
 
4
 
2
-
 
 
FX forwards
-
 
 
18
 
34
 
7
-
 
 
22
 
36
 
7
Total
 
gross current derivatives
 
322
 
389
 
773
 
653
Impact of master netting agreements:
 
Regulatory deferral
(7)
(3)
(7)
(3)
 
HFT derivatives
(148)
(146)
(148)
(146)
Total
 
impact of master netting agreements
(155)
(149)
(155)
(149)
Less: Derivatives classified as held for sale
(1)
(1)
-
 
(1)
-
 
Total derivatives
$
 
166
$
 
240
$
 
617
$
 
504
Current
(2)
 
115
 
174
 
526
 
386
Long-term
(2)
 
51
 
66
 
91
 
118
Total derivatives
$
 
166
$
 
240
$
 
617
$
 
504
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4.
(2) Derivative assets and liabilities are classified
 
as current or long-term based upon the maturities
 
of the underlying contracts.
Changes in Realized and Unrealized Gains (Losses) on Derivatives
Commodity
Physical
Commodity
swaps and
FX
natural gas
swaps and
FX
millions of dollars
forwards
forwards
purchases
forwards
forwards
For the year ended December 31
2024
2023
Unrealized gain (loss) in regulatory assets
$
(27)
$
 
5
$
-
 
$
(109)
$
(3)
Unrealized gain (loss) in regulatory liabilities
 
11
 
33
(3)
(73)
-
 
Realized gain in regulatory assets
(8)
-
 
-
 
(5)
-
 
Realized loss in regulatory liabilities
 
4
-
 
-
 
 
2
-
 
Realized (gain) loss in inventory
(1)
 
11
(8)
-
 
 
4
(10)
Realized (gain) loss in regulated fuel for generation
and purchased power
(2)
 
50
(6)
(49)
(9)
(4)
Other
-
 
-
 
-
 
(14)
-
 
Total
 
change in derivative instruments
$
 
41
$
 
24
$
(52)
$
(204)
$
(17)
(1) Realized (gains) losses will be recognized in
 
fuel for generation and purchased power when
 
the hedged item is consumed.
(2) Realized (gains) losses on derivative instruments
 
settled and consumed in the period and hedging relationships
 
that have been
terminated or the hedged transaction is no longer
 
probable.
For the
 
Year ended December 31
millions of dollars
2024
2023
Power swaps and physical contracts in non-regulated operating revenues
$
 
12
$
(6)
Natural gas swaps, forwards, futures and physical contracts in non-regulated
operating revenues
 
195
 
1,043
Total
 
gains in net income
$
 
207
$
 
1,037
For the
Year ended December 31
millions of dollars
2024
2023
FX
Equity
FX
Equity
Forwards
Derivatives
Forwards
Derivatives
Unrealized gain (loss) in OM&G
$
-
 
$
(2)
$
-
 
$
 
4
Unrealized gain (loss) in other income, net
(44)
-
 
 
28
-
 
Realized gain (loss) in OM&G
-
 
 
16
-
 
(13)
Realized loss in other income, net
(12)
-
 
(11)
-
 
Total
 
gains (losses) in net income
$
(56)
$
 
14
$
 
17
$
(9)
Notional Volumes of Outstanding Derivatives
millions
2025
2026-2027
Physical natural gas purchases:
Natural gas (MMBtu)
 
6
-
 
Commodity swaps and forwards purchases:
Natural gas (MMBtu)
 
21
 
23
Power (MWh)
 
1
-
 
Coal (metric tonnes)
 
1
-
 
FX forwards:
FX contracts (millions of USD)
$
 
208
$
 
69
Weighted average rate
 
1.3361
 
1.3296
% of USD requirements
50%
17%
2029 and
millions
 
2025
2026
2027
2028
thereafter
Natural gas purchases (Mmbtu)
 
262
 
111
 
43
 
30
 
73
Natural gas sales (Mmbtu)
 
299
 
69
 
16
 
8
 
4
Power purchases (MWh)
 
1
-
 
-
 
-
 
-
 
Power sales (MWh)
 
1
-
 
-
 
-
 
-
Summary of Concentration Risk
Concentration Risk
The Company's concentrations of risk consisted of the
 
following:
As at
December 31, 2024
December 31, 2023
millions of
dollars
% of total
exposure
millions of
dollars
% of total
exposure
Receivables, net
Regulated utilities:
Residential
$
 
376
22%
$
 
476
31%
Commercial
 
184
11%
 
194
13%
Industrial
 
73
4%
 
84
5%
Other
 
105
6%
 
103
7%
Cash collateral
 
46
3%
94
6%
 
784
46%
 
951
62%
Trading group:
Credit rating of A- or above
 
88
5%
 
47
3%
Credit rating of BBB- to BBB+
 
42
2%
 
33
2%
Not rated
 
165
10%
 
108
7%
 
295
17%
 
188
12%
Other accounts receivable
 
331
20%
 
151
10%
Classification as assets held for sale
 
(1)
 
118
7%
-
 
0%
 
1,528
90%
 
1,290
84%
Derivative Instruments
(current and long-term)
Credit rating of A- or above
 
91
5%
 
138
9%
Credit rating of BBB- to BBB+
 
1
0%
 
7
1%
Not rated
 
74
5%
 
95
6%
 
166
10%
 
240
16%
$
 
1,694
100%
$
 
1,530
100%
(1) On August 5, 2024, Emera announced the
 
sale of NMGC. As at December 31, 2024
 
NMGC's assets and liabilities were
classified as held for sale. For further details, refer
 
to note 4.
Cash Collateral Positions
As at
December 31
December 31
millions of dollars
2024
2023
Cash collateral provided to others
$
 
198
$
 
101
Cash collateral received from others
$
 
5
$
 
22
v3.25.0.1
FV Measurements (Tables)
12 Months Ended
Dec. 31, 2024
FV Measurements [Abstract]  
Classification of Fair Value of Derivatives
As at
December 31, 2024
millions of dollars
Level 1
Level 2
Level 3
Total
Assets
Regulatory deferral:
 
Commodity swaps and forwards
$
 
15
$
 
3
$
-
 
$
 
18
 
FX forwards
-
 
 
27
-
 
 
27
 
15
 
30
-
 
 
45
HFT derivatives:
 
Power swaps and physical contracts
 
2
 
23
 
5
 
30
 
Natural gas swaps, futures, forwards, physical
 
 
contracts and related transportation
 
13
 
52
 
27
 
92
 
15
 
75
 
32
 
122
Less: Derivatives classified as held for sale
(1)
-
 
(1)
-
 
(1)
Total assets
 
30
 
104
 
32
 
166
Liabilities
Regulatory deferral:
 
Commodity swaps and forwards
$
 
18
$
 
19
$
-
 
$
 
37
 
FX forwards
-
 
 
3
-
 
 
3
 
18
 
22
-
 
 
40
HFT derivatives:
 
Power swaps and physical contracts
 
2
 
21
 
4
 
27
 
Natural gas swaps, futures, forwards and physical
 
 
contracts
(11)
 
89
 
437
 
515
(9)
 
110
 
441
 
542
Other derivatives:
 
FX forwards
-
 
 
34
-
 
 
34
 
Equity derivatives
 
 
2
-
 
-
 
 
2
 
2
 
34
-
 
 
36
Less: Derivatives classified as held for sale
(1)
-
 
(1)
-
 
(1)
Total liabilities
 
11
 
165
 
441
 
617
Net assets (liabilities)
 
$
 
19
$
(61)
$
(409)
$
(451)
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4
As at
December 31, 2023
millions of dollars
Level 1
Level 2
Level 3
Total
Assets
Regulatory deferral:
 
Commodity swaps and forwards
$
 
7
$
 
6
$
-
 
$
 
13
 
FX forwards
-
 
 
3
-
 
 
3
 
7
 
9
-
 
 
16
HFT derivatives:
 
Power swaps and physical contracts
(5)
 
23
-
 
 
18
 
Natural gas swaps, futures, forwards, physical
 
 
contracts and related transportation
 
42
 
108
 
34
 
184
 
37
 
131
 
34
 
202
Other derivatives:
 
FX forwards
-
 
 
18
-
 
 
18
 
Equity derivatives
 
4
-
 
-
 
 
4
 
4
 
18
-
 
 
22
Total assets
 
48
 
158
 
34
 
240
Liabilities
Regulatory deferral:
 
Commodity swaps and forwards
 
43
 
30
-
 
 
73
 
FX forwards
-
 
 
3
-
 
 
3
 
43
 
33
-
 
 
76
HFT derivatives:
 
Power swaps and physical contracts
-
 
 
24
-
 
 
24
 
Natural gas swaps, futures, forwards and physical
 
 
contracts
 
13
 
19
 
365
 
397
 
13
 
43
 
365
 
421
Other derivatives:
 
FX forwards
-
 
 
7
-
 
 
7
-
 
 
7
-
 
 
7
Total liabilities
 
56
 
83
 
365
 
504
Net assets (liabilities)
$
(8)
$
 
75
$
(331)
$
(264)
Change in Fair Value of Level 3 Financial Assets and Liabilities
The change in the FV of the Level 3 financial assets and liabilities
 
for the year ended December 31, 2024
was as follows:
HFT Derivatives
millions of dollars
Power
Natural gas
 
Total
Assets
Balance, beginning of period
$
-
 
$
 
34
$
 
34
Total
 
realized and unrealized gains (losses) included in non-regulated operating
revenues
 
5
(7)
(2)
Balance, December 31, 2024
 
$
 
5
$
27
$
 
32
Liabilities
Balance, beginning of period
$
-
 
$
 
365
$
 
365
Total
 
realized and unrealized gains (losses) included in non-regulated operating
revenues
 
4
 
72
 
76
Balance, December 31, 2024
 
$
 
4
$
437
$
 
441
Quantitative Information About Significant Unobservable Inputs Used in Level 3 Measurements
Significant
Weighted
 
millions of dollars
FV
Unobservable Input
Low
High
average
(1)
Assets
Liabilities
As at December 31, 2024
HFT derivatives – Power
 
5
4
Third-party pricing
$25.60
$139.65
$82.63
swaps and physical contracts
HFT derivatives – Natural
 
27
437
Third-party pricing
$2.20
$17.54
$8.57
gas swaps, futures, forwards
 
and physical contracts
 
Total
$
32
$
441
Net liability
$
409
As at December 31, 2023
HFT derivatives – Natural
 
34
365
Third-party pricing
$1.27
$16.25
$4.85
gas swaps, futures, forwards
 
and physical contracts
 
Total
$
34
$
365
Net liability
$
331
(1) Unobservable inputs were weighted by the
 
relative FV of the instruments.
Financial Liabilities not Measured at Fair Value on Consolidated Balance Sheets
Long-term debt is a financial liability not measured at
 
FV on the Consolidated Balance Sheets. The
balance consisted of the following:
As at
Carrying
millions of dollars
Amount
FV
Level 1
Level 2
Level 3
Total
December 31, 2024
$
 
18,407
$
 
17,941
$
-
 
$
 
17,688
$
 
253
$
 
17,941
December 31, 2023
$
 
18,365
$
 
16,621
$
-
 
$
 
16,363
$
 
258
$
 
16,621
v3.25.0.1
Receivables and Other Current Assets (Tables)
12 Months Ended
Dec. 31, 2024
Receivables and Other Current Assets [Abstract]  
Summary of Receivables and Other Current Assets
19. RECEIVABLES AND OTHER CURRENT ASSETS
As at
December 31
December 31
millions of dollars
 
2024
2023
Customer accounts receivable – billed
$
 
834
$
 
805
Customer accounts receivable – unbilled
 
342
 
363
Capitalized transportation capacity
(1)
 
216
 
358
Cash collateral provided to others
 
198
 
101
Prepaid expenses
 
105
 
105
Income tax receivable
 
22
 
10
Allowance for credit losses
(12)
(15)
Other
 
106
 
90
Total
 
receivables and other current assets
$
 
1,811
$
 
1,817
(1) Capitalized transportation capacity represents the
 
value of transportation/storage received by EES
 
on asset management
agreements at the inception of the contracts. The
 
asset is amortized over the term of each contract.
v3.25.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Lessee, Operating Leases and Additional Information
As at
December 31
December 31
millions of dollars
 
Classification
2024
2023
Right-of-use asset
Other long-term assets
$
52
$
 
54
Lease liabilities
 
Current
Other current liabilities
3
 
3
 
Long-term
Other long-term liabilities
54
 
55
Total
 
lease liabilities
$
57
$
 
58
Additional information related to Emera's leases is as follows:
Year ended December 31
For the
2024
2023
Cash paid for amounts included in the measurement of lease liabilities:
 
Operating cash flows for operating leases (millions of dollars)
$
 
10
$
 
8
Right-of-use assets obtained in exchange for lease obligations:
 
Operating leases (millions of dollars)
$
-
 
$
 
1
Weighted average remaining lease term (years)
 
44
 
44
Weighted average discount rate-
 
operating leases
3.96%
3.93%
Lessee, Future Minimum Lease Payments Under Non-Cancellable Operating Leases
Future minimum lease payments under non-cancellable operating
 
leases for each of the next five years
and in aggregate thereafter are as follows:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Minimum lease payments
$
 
5
$
 
3
$
 
3
$
 
3
$
 
3
$
 
115
$
 
132
Less imputed interest
(75)
Total
$
 
57
Lessor, Direct Finance and Sales-Type Leases
As at
December 31
December 31
millions of dollars
 
2024
2023
Total
 
minimum lease payment to be received
$
 
1,310
$
 
1,360
Less: amounts representing estimated executory costs
(182)
(190)
Minimum lease payments receivable
$
 
1,128
$
 
1,170
Estimated residual value of leased property (unguaranteed)
 
183
 
183
Less: Credit loss reserve
(2)
(2)
Less: unearned finance lease income
(655)
(693)
Net investment in direct finance and sales-type leases
$
 
654
$
658
Principal due within one year (included in "Receivables and other
current assets")
 
44
 
37
Net Investment in direct finance and sales type leases – long-term
$
610
$
621
Lessor, Future Minimum Lease Payments to be Received
As at December 31, 2024, future minimum lease payments
 
to be received for each of the next five years
and in aggregate thereafter were as follows:
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Minimum lease payments to be
received
$
 
99
$
 
100
$
 
99
$
 
97
$
 
96
$
 
819
$
 
1,310
Less: executory costs
(182)
Total
$
 
1,128
v3.25.0.1
Property, Plant and Equipment (Tables)
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Regulated and Non-Regulated Assets
PP&E consisted of the following regulated and non-regulated
 
assets:
 
As at
December 31
December 31
millions of dollars
 
Estimated useful life
2024 (1)
2023
Generation
5
 
to
131
$
 
14,297
$
 
13,500
Transmission
10
 
to
80
 
3,106
 
2,835
Distribution
10
 
to
65
 
8,512
 
7,417
Gas transmission and distribution
15
 
to
75
 
4,658
 
5,536
General plant and other
 
(2)
2
 
to
60
 
3,078
 
2,985
Total
 
cost
 
33,651
 
32,273
Less: Accumulated depreciation
(2)
(10,442)
(9,994)
 
23,209
 
22,279
Construction work in progress
(2)
 
2,959
 
2,097
Net book value
$
 
26,168
$
 
24,376
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale and excluded from
 
the table above.
 
For further details on the pending transaction, refer
 
to note 4.
(2) SeaCoast owns a
50
% undivided ownership interest in a jointly
 
owned
26
-mile pipeline lateral located in Florida, which went
 
into
service in 2020. At December 31, 2024, SeaCoast’s
 
share of plant in service was $
27
 
million USD (2023 – $
27
 
million USD), and
accumulated depreciation of $
3
 
million USD (2023 – $
2
 
million USD). SeaCoast’s undivided ownership interest
 
is financed with its
funds and all operations are accounted for as
 
if such participating interest were a wholly
 
owned facility. SeaCoast’s share of direct
expenses of the jointly owned pipeline is included
 
in "OM&G" in the Consolidated Statements
 
of Income.
v3.25.0.1
Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2024
Employee Benefit Plans [Abstract]  
Changes in Benefit Obligation and Plan Assets and Funded Status
For the
 
Year ended December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Change in Projected Benefit Obligation ("PBO") and Accumulated Post-retirement Benefit Obligation
("APBO"):
Balance, January 1
$
 
2,273
$
 
227
$
 
2,158
$
 
243
Service cost
 
35
 
3
 
30
 
3
Plan participant contributions
 
6
 
5
 
6
 
6
Interest cost
 
110
 
12
 
111
 
13
Plan amendments
-
 
-
 
-
 
(14)
Benefits paid
 
(153)
(21)
(147)
(29)
Actuarial losses (gains)
(1)
 
13
(3)
 
146
 
10
Settlements and curtailments
-
 
-
 
(8)
-
 
FX translation adjustment
 
83
 
18
(23)
(5)
Balance, December 31
$
 
2,367
$
 
241
$
 
2,273
$
 
227
Change in plan assets:
Balance, January 1
$
 
2,298
$
 
48
$
 
2,163
$
 
46
Employer contributions
 
36
 
13
 
42
 
23
Plan participant contributions
 
 
6
 
5
 
6
 
6
Benefits paid
(153)
(21)
(147)
(29)
Actual return on assets, net of expenses
 
226
 
4
 
262
 
3
Settlements and curtailments
-
 
-
 
(8)
-
 
FX translation adjustment
 
80
 
5
(20)
(1)
Balance, December 31
$
 
2,493
$
 
54
$
 
2,298
$
 
48
Funded status, end of year
 
$
 
126
$
(187)
$
 
25
$
(179)
(1) The actuarial losses recognized in the period
 
are primarily due to changes in the discount
 
rate, higher than expected indexation,
and compensation-related assumption changes.
Plans with PBO/APBO in Excess of Plan Assets and Plans with Accumulated Benefit Obligation ("ABO") in Excess of Plan Assets
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
PBO/APBO
$
 
95
$
 
219
$
 
120
$
 
205
FV of plan assets
 
11
-
 
 
37
-
 
Funded status
$
(84)
$
(219)
$
(83)
$
(205)
millions of dollars
2024
2023
DB pension
plans
DB pension
 
plans
ABO
$
 
90
$
 
114
FV of plan assets
 
11
 
37
Funded status
$
(79)
$
(77)
Amounts Recognized in Consolidated Balance Sheets
As at
December 31
December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Other current liabilities
$
(5)
$
(21)
$
(5)
$
(18)
Liabilities associated with assets held for
sale
 
(1)
-
 
(1)
-
 
-
 
Long-term liabilities
(78)
(196)
(78)
(187)
Other long-term assets
 
208
-
 
 
108
 
26
Assets held for sale
(1)
 
1
 
31
-
 
-
 
AOCI, net of tax and regulatory assets
 
354
 
22
 
385
 
20
Deferred income tax expense in AOCI
(8)
(1)
(8)
(1)
Net amount recognized
$
 
472
$
(166)
$
 
402
$
(160)
(1) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's assets and liabilities
were classified as held for sale. For further details
 
on the pending transaction, refer to note 4.
Amounts Recognized in AOCI and Regulatory Assets
Regulatory assets
Actuarial
 
(gains) losses
Past service
gains
millions of dollars
DB Pension Plans:
Balance, January 1, 2024
$
 
324
$
 
53
$
-
 
Amortized in current period
(9)
(3)
-
 
Current year additions
 
19
(67)
-
 
Change in FX rate
 
29
-
 
-
 
Balance, December 31, 2024
$
 
363
$
(17)
$
-
 
Non-pension benefits plans:
Balance, January 1, 2024
$
 
29
$
(8)
$
(2)
Amortized in current period
 
2
 
1
 
2
Current year reductions
(5)
(1)
-
 
Change in FX rate
 
3
-
 
-
 
Balance, December 31, 2024
$
 
29
$
(8)
$
-
As at
December 31
December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Actuarial (gains) losses
$
(17)
(8)
$
 
53
(8)
Past service gains
-
 
-
 
-
 
(2)
Deferred income tax expense
 
8
 
1
 
8
 
1
AOCI, net of tax
(9)
(7)
 
61
(9)
Regulatory assets
 
363
 
29
 
324
 
29
AOCI, net of tax and regulatory assets
$
 
354
$
 
22
$
 
385
$
 
20
Net Periodic Benefit Cost
As at
Year ended December 31
millions of dollars
2024
2023
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Service cost
$
 
35
$
 
3
$
 
30
$
 
3
Interest cost
 
110
 
12
 
111
 
13
Expected return on plan assets
(160)
(2)
(161)
(2)
Current year amortization of:
 
Actuarial losses (gains)
 
3
(2)
 
1
(3)
 
Past service gains
-
 
(2)
-
 
-
 
 
Regulatory assets
 
9
(2)
 
6
(2)
Settlement, curtailments
-
 
 
1
 
2
-
 
Total
$
(3)
$
 
8
$
(11)
$
 
9
Pension Plan Asset Allocations
Asset Class
Target
 
Range at Market
Canadian Pension Plans:
Short-term securities
0%
to
10%
Fixed income
34%
to
49%
Equities:
 
Canadian
5%
to
15%
 
Non-Canadian
37%
to
61%
Non-Canadian Pension Plans:
Cash and cash equivalents
0%
to
10%
Fixed income
29%
to
49%
Equities
48%
to
68%
Fair Value of Plan Assets
millions of dollars
NAV
Level 1
Level 2
Total
Percentage
As at
December 31, 2024
Cash and cash equivalents
$
-
$
39
$
-
$
39
2
%
Net in-transits
-
(27)
-
(27)
(1)
%
Equity securities:
 
Canadian equity
-
109
-
109
4
%
 
United States equity
 
-
312
-
312
12
%
 
Other equity
-
140
-
140
5
%
Fixed income securities:
 
Government
-
-
132
132
5
%
 
Corporate
-
-
92
92
4
%
 
Other
-
-
22
22
1
%
Mutual funds
-
13
-
13
1
%
Open-ended investments
measured at NAV
 
(1)
1,142
-
-
1,142
46
%
Common collective trusts
measured at NAV
(2)
519
-
-
519
21
%
Total
 
$
1,661
$
586
$
246
$
2,493
100
%
As at
December 31, 2023
Cash and cash equivalents
$
-
 
$
 
40
 
$
 
-
 
$
 
40
2
%
Net in-transits
-
(9)
-
(9)
-
%
Equity securities:
 
Canadian equity
-
96
-
96
4
%
 
United States equity
 
-
141
-
141
6
%
 
Other equity
-
112
-
112
5
%
Fixed income securities:
 
Government
-
 
-
 
172
172
8
%
 
Corporate
-
 
-
 
90
90
4
%
 
Other
-
4
5
9
-
%
Mutual funds
-
50
-
50
2
%
Other
-
6
(1)
5
-
%
Open-ended investments
measured at NAV
 
(1)
1,006
 
-
 
-
1,006
44
%
Common collective trusts
measured at NAV
(2)
586
 
-
 
-
586
25
%
Total
 
$
 
1,592
$
 
440
$
 
266
$
 
2,298
100
%
(1) Net asset value ("NAV") investments are open-ended registered and non-registered
 
mutual funds, collective investment trusts,
or pooled funds. NAV’s are calculated at least monthly and the funds honour
 
subscription and redemption activity regularly.
(2) The common collective trusts are private funds
 
valued at NAV.
 
The NAVs are calculated based on bid prices of the underlying
securities. Since the prices are not published to external
 
sources, NAV is used as a practical expedient. Certain funds invest
primarily in equity securities of domestic and
 
foreign issuers while others invest in long duration
 
U.S. investment grade fixed
income assets and seeks to increase return through
 
active management of interest rate and
 
credit risks. The funds honour
subscription and redemption activity regularly.
Expected Cash Flows for Defined Benefit Pension and Other Post-Retirement Benefit Plans
millions of dollars
DB pension
 
plans
Non-pension
benefit plans
Expected employer contributions
2025
$
 
41
$
 
21
Expected benefit payments
2025
 
175
 
23
2026
 
179
 
23
2027
 
182
 
23
2028
 
184
 
23
2029
 
186
 
22
2030 – 2034
 
950
 
103
Assumptions Used in Accounting for Defined Benefit Pension and Other Post-Retirement Benefit Plans
Assumptions:
The following table shows the assumptions that have been
 
used in accounting for DB pension and other
post-retirement benefit plans:
2024
2023
(weighted average assumptions)
DB pension
plans
Non-pension
benefit plans
DB pension
 
plans
Non-pension
benefit plans
Benefit obligation – December 31:
Discount rate - past service
5.07
%
4.91
%
4.89
%
4.89
%
Discount rate - future service
5.12
%
5.00
%
4.88
%
4.89
%
Rate of compensation increase
3.73
%
3.72
%
3.87
%
3.85
%
Health care trend
 
- initial (next year)
-
6.53
%
-
6.04
%
 
- ultimate
 
-
3.77
%
-
3.76
%
 
- year ultimate reached
2044
2043
Benefit cost for year ended December 31:
Discount rate - past service
4.89
%
4.89
%
5.33
%
5.31
%
Discount rate - future service
4.88
%
4.89
%
5.34
%
5.32
%
Expected long-term return on plan assets
6.43
%
3.69
%
6.56
%
2.16
%
Rate of compensation increase
3.87
%
3.85
%
3.62
%
3.61
%
Health care trend
 
- initial (current year)
-
6.04
%
-
5.40
%
 
- ultimate
 
-
3.76
%
-
3.77
%
 
- year ultimate reached
2043
2043
Actual assumptions used differ by plan.
v3.25.0.1
Goodwill (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill [Abstract]  
Change in Goodwill
23. GOODWILL
The change in goodwill for the year ended December 31
 
was due to the following:
millions of dollars
 
2024
2023
Balance, January 1
$
 
5,871
$
 
6,012
Change in FX rate
 
504
(141)
Impairment charges
(214)
-
 
Classified as assets held for sale
(1)
(303)
-
 
Balance, December 31
$
 
5,858
$
 
5,871
(1) As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held for
 
sale. For further details on the pending
transaction, refer to note 4.
v3.25.0.1
Short-Term Debt (Tables)
12 Months Ended
Dec. 31, 2024
Short-Term Debt [Abstract]  
Short-Term Debt and Related Weighted-Average Interest Rates
millions of dollars
 
2024
Weighted
average
 
interest rate
2023
Weighted
average
 
interest rate
Florida Electric Utility
Advances on revolving credit facilities
$
 
915
4.77
%
$
 
277
5.68
%
Gas Utilities and Infrastructure
PGS – Advances on revolving credit facilities
 
199
5.36
%
 
73
6.36
%
NMGC – Advances on revolving credit facilities
 
46
5.52
%
 
25
6.46
%
Other Electric Utilities
GBPC – Advances on revolving credit facilities
 
19
7.20
%
 
8
5.54
%
Other
TECO Finance – Advances on revolving credit and term facilities
 
265
5.53
%
 
245
6.54
%
Emera – Bank indebtedness
 
 
2
-
%
 
9
-
%
Emera – Non-revolving term facilities
-
 
-
%
 
796
6.07
%
$
 
1,446
$
 
1,433
Adjustment
Classification as liabilities held for sale
(1)
(46)
-
 
Short-term debt
$
 
1,400
$
 
1,433
(1) On August 5, 2024, Emera announced an agreement
 
to sell NMGC. As at December 31, 2024,
 
NMGC's liabilities were classified
as held for sale. For further details on the pending
 
transaction, refer to note 4.
The Company’s total short-term unsecured revolving
 
and non-revolving credit facilities, outstanding
borrowings and available capacity as at December 31 were
 
as follows:
 
millions of dollars
Maturity
2024
2023
TEC – committed revolving credit facility
2028
$
 
1,151
$
 
401
TECO Finance – committed revolving credit facility
2028
 
576
 
529
PGS – revolving credit facility
2028
 
360
 
331
NMGC – revolving credit facility
2026
 
180
 
165
Emera – non-revolving term facility
2024
-
 
 
400
Emera – non-revolving term facility
2024
-
 
 
400
TEC – revolving facility
2024
-
 
 
265
TEC – revolving facility
2024
-
 
 
265
Other – committed revolving credit facilities
Various
 
35
 
17
Total
$
 
2,302
$
 
2,773
Less:
Advances under revolving credit and term facilities
 
1,400
 
1,433
Letters of credit issued within the credit facilities
 
4
 
3
Total
 
advances under available facilities
 
1,404
 
1,436
Available capacity under existing agreements
$
 
898
$
 
1,337
v3.25.0.1
Other Current Liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Other Current Liabilities  
Components of Other Current Liabilities
As at
December 31
December 31
millions of dollars
 
2024
2023
Accrued charges
$
 
189
$
 
172
Accrued interest on long-term debt
 
106
 
107
Pension and post-retirement liabilities (note 22)
 
26
 
23
Sales and other taxes payable
 
11
 
11
Income tax payable
 
4
 
2
Other
 
153
 
112
$
 
489
$
 
427
v3.25.0.1
Long-Term Debt (Tables)
12 Months Ended
Dec. 31, 2024
Long-term Debt [Abstract]  
Summary of Long-Term Debt, Revolving Credit Facilities, Outstanding Borrowings and Available Capacity
Weighted average interest
rate
(1)
millions of dollars
2024
2023
Maturity
2024
2023
Florida Electric Utility
Senior unsecured notes
4.36%
4.61%
2029 - 2051
$
 
5,720
$
 
5,654
Canadian Electric Utilities
NSPI – Commercial paper
(2)
Variable
Variable
2029
$
 
177
$
 
721
NSPI – Senior unsecured notes
5.12%
5.13%
2025 - 2097
 
3,184
 
3,165
$
 
3,361
$
 
3,886
Gas Utilities and Infrastructure
PGS – Senior unsecured notes
5.63%
5.63%
2028 - 2053
$
 
1,331
$
 
1,223
NMGC – Senior unsecured notes
3.78%
3.78%
2026 - 2051
 
698
 
642
NMGC – Unsecured loan notes
N/A
Variable
2024
-
 
 
30
NMGI – Senior unsecured notes
N/A
3.64%
2024
-
 
 
198
EBP – Secured loan notes
Variable
Variable
2028
 
250
 
246
$
 
2,279
$
 
2,339
Other Electric Utilities
Unsecured loan notes
4.06%
4.78%
2025 - 2028
$
 
143
$
 
121
Unsecured loan notes
Variable
Variable
2025 - 2027
 
104
 
104
Secured senior notes and debentures
 
(3)
2.38%
3.06%
2026 - 2040
 
169
 
197
$
 
416
$
 
422
Other
Unsecured loan notes
 
Variable
Variable
2026 - 2029
$
 
992
$
 
465
Senior unsecured notes
3.99%
3.65%
2026 - 2046
 
3,525
 
3,637
Senior unsecured notes
4.84%
4.84%
2030
 
500
 
500
Fixed to floating subordinated notes
 
(4)
6.75%
6.75%
2076
 
1,727
 
1,587
Junior subordinated notes
7.63%
0.00%
2054
 
720
-
 
$
 
7,464
$
 
6,189
Adjustments
Debt issuance costs
(137)
(125)
Classification as liabilities held for sale
(5)
(696)
-
 
Amount due within one year
 
(6)
(234)
(676)
$
(1,067)
$
(801)
Long-Term Debt
$
 
18,173
$
 
17,689
(1) Weighted average interest rate of fixed rate long-term debt.
(2) Discount notes are backed by a revolving
 
credit facility which matures in 2029.
 
(3) Notes are issued and payable in either USD
 
or BBD.
 
(4) In 2024, the Company recognized $
110
 
million in interest expense (2023 – $
109
 
million) related to its fixed to floating
subordinated notes.
(5) On August 5, 2024, Emera announced an
 
agreement to sell NMGC. As at December
 
31, 2024, NMGC's liabilities were
classified as held for sale.
 
For further details on the pending transaction,
 
refer to note 4.
(6) Excludes NMGC amounts which are classified
 
as current liabilities associated with assets held
 
for sale.
The Company’s total long-term revolving credit facilities,
 
outstanding borrowings and available capacity as
at December 31 were as follows:
millions of dollars
Maturity
2024
2023
Emera – committed revolving credit facility
(1)
June 2029
$
 
1,300
$
 
900
NSPI – revolving credit facility
(1)
June 2029
 
800
 
800
Emera – Unsecured non-revolving credit facility
February 2026
 
200
 
400
TEC – Unsecured committed revolving credit facility
December 2026
-
 
 
657
NSPI – non-revolving credit facility
July 2024
-
 
 
400
NMGC – Unsecured non-revolving credit facility
March 2024
-
 
 
30
ECI – revolving credit facilities
October 2024
-
 
 
10
Total
$
 
2,300
$
 
3,197
Less:
Borrowings under credit facilities
 
1,169
 
1,884
Letters of credit issued inside credit facilities
 
12
 
6
Use of available facilities
$
 
1,181
$
 
1,890
Available capacity under existing agreements
$
 
1,119
$
 
1,307
(1) Advances on the revolving credit facility can be
 
made by way of overdraft on accounts up to
 
$
50
 
million.
As at
Financial Covenant
Requirement
December 31, 2024
Emera
Syndicated credit facilities
Debt to capital ratio
Less than or equal to
0.70
 
to 1
0.55
 
: 1
Long-Term Debt Maturities
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Florida Electric Utility
$
-
 
$
-
 
$
-
 
$
-
 
$
 
720
$
 
5,000
$
 
5,720
Canadian Electric Utilities
 
125
 
40
-
 
-
 
 
217
 
2,979
 
3,361
Gas Utilities and
Infrastructure
 
31
 
132
 
31
 
535
 
31
 
1,519
 
2,279
Other Electric Utilities
 
78
 
101
 
89
 
116
 
4
 
28
 
416
Other
-
 
 
3,006
-
 
-
 
 
792
 
3,666
 
7,464
Total
$
 
234
$
 
3,279
$
 
120
$
 
651
$
 
1,764
$
 
13,192
$
 
19,240
v3.25.0.1
Asset Retirement Obligations (Tables)
12 Months Ended
Dec. 31, 2024
Asset Retirement Obligations [Abstract]  
Change in Asset Retirement Obligations
The change in ARO for the years ended December 31
 
is as follows:
millions of dollars
2024
2023
Balance, January 1
$
 
192
$
 
174
Additions
 
11
-
 
Accretion included in depreciation expense
 
10
 
9
Change in FX rate
 
5
(1)
Revisions in estimated cash flows
 
2
-
 
Accretion deferred to regulatory asset (included in PP&E)
-
 
 
18
Classified as assets held for sale
 
(1)
(1)
-
 
Liabilities settled
(2)
(8)
Balance, December 31
$
 
217
$
 
192
(1) As at December 31, 2024, NMGC's assets
 
and liabilities were classified as held for
 
sale. For further details on the pending
transaction, refer to note 4.
v3.25.0.1
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Summary of Contractual Commitments
millions of dollars
2025
2026
2027
2028
2029
Thereafter
Total
Purchased power
(1)
$
 
307
$
 
277
$
 
368
$
 
368
$
 
369
$
 
4,487
$
 
6,176
Transportation
(2)(3)
 
742
 
545
 
544
 
454
 
412
 
3,228
 
5,925
Capital projects
 
604
 
287
 
24
-
 
-
 
-
 
 
915
Fuel, gas supply and storage
(4)
 
591
 
94
 
21
 
5
-
 
-
 
 
711
Other
 
160
 
95
 
80
 
59
 
59
 
264
 
717
$
 
2,404
$
 
1,298
$
 
1,037
$
 
886
$
 
840
$
 
7,979
$
 
14,444
As detailed below, contractual obligations at December 31, 2024 includes
 
those related to NMGC. On completion of
 
the sale of
NMGC, all remaining future contractual obligations will
 
be transferred to the buyer. For further details on the pending
 
transaction, refer
to note 4.
(1) Annual requirement to purchase electricity production
 
from IPPs or other utilities over varying contract lengths.
(2) Includes $
86
 
million related to NMGC (2025: $
30
 
million, 2026: $
24
 
million, 2027: $
16
 
million, 2028: $
12
 
million, 2029: $
4
 
million).
(3) Purchasing commitments for transportation of
 
fuel and transportation capacity on various pipelines.
 
Includes a commitment of
$
135
 
million related to a gas transportation contract between
 
PGS and SeaCoast through 2040.
(4) Includes $
177
 
million related to NMGC (2025: $
109
 
million, 2026: $
52
 
million, 2027: $
13
 
million, 2028: $
3
 
million)
v3.25.0.1
Cumulative Preferred Stock (Tables)
12 Months Ended
Dec. 31, 2024
Cumulative Preferred Stock [Abstract]  
Summary of Cumulative Preferred Stock
Authorized:
Unlimited number of First Preferred shares, issuable in
 
series.
Unlimited number of Second Preferred shares, issuable in
 
series.
December 31, 2024
December 31, 2023
Annual Dividend
Redemption
Issued and
Net
Issued and
Net
 
Per Share
Price per share
Outstanding
Proceeds
Outstanding
Proceeds
Series A
$
0.5456
$
25.00
4,866,814
$
 
119
4,866,814
$
 
119
Series B
Floating
$
25.00
1,133,186
$
 
28
1,133,186
$
 
28
Series C
$
1.6085
$
25.00
10,000,000
$
 
245
10,000,000
$
 
245
Series E
$
1.1250
$
25.00
5,000,000
$
 
122
5,000,000
$
 
122
Series F
$
1.0505
$
25.00
8,000,000
$
 
195
8,000,000
$
 
195
Series H
$
1.5810
$
25.00
12,000,000
$
 
295
12,000,000
$
 
295
Series J
$
1.0625
$
25.00
8,000,000
$
 
196
8,000,000
$
 
196
Series L
$
1.1500
$
26.00
9,000,000
$
 
222
9,000,000
$
 
222
Total
58,000,000
$
 
1,422
58,000,000
$
 
1,422
Characteristics of the First Preferred Shares:
First Preferred Shares
(1)(2)
Annual
Dividend
Rate
(%)
Current
Annual
Dividend
 
($)
Minimum
 
Reset
Dividend
Yield (%)
Earliest Redemption
and/or Conversion
Option Date
Redemption
Value
 
($)
Right to
Convert on
a one for
one basis
Fixed rate reset
(3)(4)
 
Series A
2.182
0.5456
1.84
August 15, 2025
25.00
 
Series B
 
Series C
6.434
1.6085
2.65
August 15, 2028
25.00
 
Series D
 
Series F
(5)(6)
4.202
1.0505
2.63
February 15, 2025
25.00
 
Series G
Minimum rate reset
(3)(4)
 
Series B
2.393
Floating
1.84
August 15, 2025
25.00
 
Series A
 
Series H
6.324
1.5810
4.90
August 15, 2028
25.00
 
Series I
 
Series J
4.250
1.0625
4.25
May 15, 2026
25.00
 
Series K
Perpetual fixed rate
 
Series E
(7)
4.500
1.1250
 
25.00
 
 
Series L
(8)
4.600
1.1500
November 15, 2026
26.00
 
(1) Holders are entitled to receive fixed or
 
floating cumulative cash dividends when declared
 
by the Board of Directors of the Corporation.
(2) On or after the specified redemption dates,
 
the Corporation has the option to redeem
 
for cash the outstanding First Preferred Shares,
 
in
whole or in part, at the specified per share redemption
 
value plus all accrued and unpaid dividends up
 
to but excluding the dates fixed for
redemption.
(3) On the redemption and/or conversion option
 
date the reset annual dividend per share
 
will be determined by multiplying $
25.00
 
per share
by the annual fixed or floating dividend rate,
 
which for Series A, C, F and H is the sum
 
of the five-year Government of Canada
Bond Yield on the applicable reset date, plus the applicable
 
reset dividend yield (Series H annual
 
reset rate must be a minimum of
4.90
 
per
cent) and for Series B equals the Government
 
of Treasury Bill Rate on the applicable reset date,
 
plus
1.84
 
per cent.
(4) On each conversion option date, the holders
 
have the option, subject to certain conditions,
 
to convert any or all of their Shares into an
equal number of Cumulative Redeemable
 
First Preferred Shares of a specified
 
series. The Company has the right to redeem
 
the outstanding Preferred Shares, Series
 
D, Series G and Series I shares without
 
the consent of the holder every five years
 
thereafter for
cash, in whole or in part at a price of
 
$
25.00
 
per share plus all accrued and unpaid dividends
 
up to but excluding the date fixed for redemption
and $
25.50
 
per share plus all accrued and unpaid dividends
 
up to but excluding the date fixed for redemption
 
in the case
of redemptions on any other date after August
 
15, 2028, February 15, 2025 and August
 
15, 2028, respectively. The reset dividend yield for
Series I equals the Government of Treasury Bill Rate on
 
the applicable reset date, plus
2.54
 
per cent.
(5) On January 8, 2025, Emera announced
 
that it would not redeem the outstanding Preferred
 
Shares, Series F on February 15, 2025.
 
During
the conversion period between January 15,
 
2025 and January 31,2025, subject to
 
certain conditions, the holders of Series
 
F shares had the
right, at their option, to convert all or
 
any of their Series F shares, on a one-for-one
 
basis into Cumulative Floating Rate
 
First Preferred Shares,
Series G on February 15, 2025. On February
 
6, 2025, Emera announced after having taken
 
into account all conversion notices received
 
from
holders, no Series F were converted
 
into Series G shares.
(6) On January 16, 2025, Emera announced
 
that the annual fixed dividend per share
 
for Series F shares will be reset from $
1.0505
 
to $
1.4372
for the five-year period from and including
 
February 15, 2025.
(7) First Preferred Shares, Series E are redeemable
 
at $
25.00
 
per share.
(8) First Preferred Shares, Series L are redeemable
 
at $
26.00
 
on or after November 15, 2026 to
 
November 15, 2027, decreasing $
0.25
 
each
year until November 15, 2030 and $
25.00
 
per share thereafter.
v3.25.0.1
Non-Controlling Interest in Subsidiaries (Tables)
12 Months Ended
Dec. 31, 2024
Non-Controlling Interest in Subsidiaries [Abstract]  
Components of Non-Controlling Interest
30. NON-CONTROLLING INTEREST IN SUBSIDIARIES
As at
December 31
December 31
millions of dollars
 
2024
2023
Preferred shares of GBPC
 
$
 
14
$
 
14
$
 
14
$
 
14
Preferred Shares of GBPC
Preferred shares of GBPC:
Authorized:
10,000
 
non-voting cumulative redeemable variable perpetual
 
preferred shares.
2024
2023
Issued and outstanding:
number of
shares
millions of
dollars
number of
shares
millions of
dollars
Outstanding as at December 31
10,000
$
 
14
10,000
$
 
14
v3.25.0.1
Supplementary Information to Consolidated Statements of Cash Flows (Tables)
12 Months Ended
Dec. 31, 2024
Supplementary Information to Consolidated Statements of Cash Flows [Abstract]  
Summary of Supplementary Information to Consolidated Statement of Cash Flows
For the
 
Year ended December 31
millions of dollars
2024
2023
Changes in non-cash working capital:
 
Inventory
$
 
38
$
(31)
 
Receivables and other current assets
(1)
(154)
 
653
 
Accounts payable
 
536
(538)
 
Other current liabilities
(2)
 
32
(179)
Total
 
non-cash working capital
 
$
 
452
$
(95)
(1) The year ended December 31, 2023, includes $
162
 
million related to the January 2023 NMGC gas
 
hedges. Offsetting change in
regulatory liabilities is included in operating cash
 
flow before working capital resulting in no
 
impact to net cash provided by operating
activities.
(2) The year ended December 31, 2023, includes ($
166
) million related to the decreased accrual for
 
the Nova Scotia Cap-
and-Trade emissions compliance charges. Offsetting regulatory asset (FAM) balance is included
 
in operating cash flow before
working capital resulting in no impact to net
 
cash provided by operating activities.
For the
 
Year ended December 31
millions of dollars
2024
2023
Supplemental disclosure of cash paid:
Interest
$
 
989
$
 
930
Income taxes
$
 
34
$
 
43
Supplemental disclosure of non-cash activities:
Accrued proceeds from disposal of investment subject to significant influence
$
 
25
$
-
 
Common share dividends reinvested
$
 
291
$
 
271
Reclassification of short-term debt to long-term debt
$
-
 
$
 
657
Decrease in accrued capital expenditures
$
-
 
$
(19)
Supplemental disclosure of operating activities:
Net change in short-term regulatory assets and liabilities
$
(118)
$
 
123
v3.25.0.1
Stock Based Compensation (Tables)
12 Months Ended
Dec. 31, 2024
Stock-Based Compensation [Abstract]  
Weighted Average Fair Values per Stock Option and Assumptions for Options Granted
2024
2023
Weighted average FV per option
$
4.66
$
6.32
Expected term
(1)
5
 
years
5
 
years
Risk-free interest rate
(2)
 
3.56
%
 
3.53
%
Expected dividend yield
(3)
 
6.11
%
 
5.05
%
Expected volatility
(4)
 
20.67
%
 
20.07
%
(1) The expected term of the option awards is
 
calculated based on historical exercise behaviour
 
and represents the period of time
that the options are expected to be outstanding.
(2) Based on the Bank of Canada five-year government
 
bond yields.
(3) Incorporates current dividend rates and historical
 
dividend increase patterns.
(4) Estimated using the five-year historical volatility.
Summary of Stock Option Information
Total
 
Options
Non-Vested Options
(1)
Number of
Options
 
Weighted
average exercise
price per share
Number of
Options
Weighted
average grant
date fair-value
Outstanding as at December 31, 2023
3,095,604
$
51.20
1,253,255
$
5.17
Granted
 
792,600
46.97
792,600
4.66
Exercised
(78,839)
39.86
N/A
N/A
Forfeited
(13,325)
56.14
-
N/A
Vested
N/A
N/A
(438,365)
4.58
Options outstanding December 31, 2024
3,796,040
$
50.53
1,607,490
$
5.08
Options exercisable December 31, 2024
(2)(3)
2,188,550
$
50.07
(1) As at December 31, 2024, there was $
6
 
million of unrecognized compensation related to
 
stock options not yet vested which is
expected to be recognized over a weighted
 
average period of approximately
3
 
years (2023 – $
5
 
million,
3
 
years).
(2) As at December 31, 2024, the weighted
 
average remaining term of vested options was
4
 
years with an aggregate intrinsic value of
$
11
 
million (2023 –
5
 
years, $
8
 
million).
(3) As at December 31, 2024, the FV of options
 
that vested in the year was $
2
 
million (2023 – $
2
 
million).
Summary of Activity Related to Employee and Director Deferred Share Units
Employee
DSU
Weighted
Average
Grant Date
FV
Director
 
DSU
Weighted
Average
Grant Date
FV
Outstanding as at December 31, 2023
712,963
$
42.29
729,058
$
46.24
Granted including DRIP
86,417
45.20
134,795
48.98
Exercised
(10,292)
38.77
(34,997)
36.04
Outstanding and exercisable as at December 31, 2024
789,088
$
42.65
828,856
$
47.12
Summary of Activity Related to Employee Performance Share Units
Employee PSU
Weighted Average
Grant Date FV
Aggregate intrinsic value
Outstanding as at December 31, 2023
743,365
$
55.13
$
41
Granted including DRIP
354,793
48.69
Exercised
(253,136)
54.66
Forfeited
(12,929)
52.53
Outstanding as at December 31, 2024
832,093
$
52.57
$
50
Summary of Activity Related to Employee Restricted Share Units
Employee RSU
Weighted Average
Grant Date FV
Aggregate intrinsic value
Outstanding as at December 31, 2023
562,641
$
55.01
$
32
Granted including DRIP
287,976
48.65
Exercised
(183,241)
54.66
Forfeited
(14,228)
52.45
Outstanding as at December 31, 2024
653,148
$
52.36
$
41
v3.25.0.1
Variable Interest Entities (Tables)
12 Months Ended
Dec. 31, 2024
Variable Interest Entities [Abstract]  
Summary of Material Unconsolidated Variable Interest Entities
As at
December 31, 2024
December 31, 2023
Maximum
Maximum
millions of dollars
Total
assets
exposure to
loss
Total
assets
 
exposure to
loss
Unconsolidated VIEs in which Emera has variable interests
NSPML (equity accounted)
$
 
475
$
 
6
$
 
489
$
 
6
v3.25.0.1
Summary of Significant Accounting Policies (Nature of Operations) (Narrative) (Details)
$ in Billions
12 Months Ended
Jun. 04, 2024
Dec. 31, 2024
CAD ($)
MW
Customers
km
Labrador-Island Link Limited Partnership    
Nature of operations [Line items]    
Percent of equity interest sold 31.10%  
Operating | Canadian Electric Utilities | NSP Maritime Link Inc Project    
Nature of operations [Line items]    
Public Utilities, Equipment, Transmission and Distribution | $   $ 1.8
100% ownership   100.00%
Labrador-Island Link Limited Partnership | Equity Method Investee    
Nature of operations [Line items]    
Equity Method Investment, Ownership Percentage   0.00%
Maritimes and Northeast Pipeline | Equity Method Investee    
Nature of operations [Line items]    
Equity Method Investment, Ownership Percentage   12.90%
Maritimes and Northeast Pipeline | Operating | Gas Utilities and Infrastructure    
Nature of operations [Line items]    
Length Of Pipeline | km   1,400
St. Lucia Electricity Services Limited | Equity Method Investee    
Nature of operations [Line items]    
Equity Method Investment, Ownership Percentage   19.50%
Bear Swamp Power Company LLC | Equity Method Investee    
Nature of operations [Line items]    
Equity Method Investment, Ownership Percentage   50.00%
Public Utilities Property Plant And Equipment Generation Capacity | MW   660
Tampa Electric | Operating | Florida Electric Utility    
Nature of operations [Line items]    
Number of Customers   855,000
Nova Scotia Power Inc. | Operating | Canadian Electric Utilities    
Nature of operations [Line items]    
Number of Customers   557,000
Barbados Light and Power Company Limited | Operating | Other Electric Utilities    
Nature of operations [Line items]    
Number of Customers   135,000
Grand Bahama Power Company Limited | Operating | Other Electric Utilities    
Nature of operations [Line items]    
Number of Customers   19,500
Peoples Gas System Division | Gas Utilities and Infrastructure    
Nature of operations [Line items]    
Number of Customers   508,000
New Mexico Gas Company | Gas Utilities and Infrastructure    
Nature of operations [Line items]    
Number of Customers   550,000
Emera Brunswick Pipeline Company Limited    
Nature of operations [Line items]    
Length Of Pipeline | km   145
Emera Brunswick Pipeline Company Limited | Gas Utilities and Infrastructure    
Nature of operations [Line items]    
Public Utilities, Property, Plant and Equipment, Distribution, Useful Life   25 years
Emera Energy | Bear Swamp Power Company LLC | Other    
Nature of operations [Line items]    
Equity Method Investment, Ownership Percentage   50.00%
Brooklyn Power Corporation | Operating | Other    
Nature of operations [Line items]    
Public Utilities Property Plant And Equipment Generation Capacity | MW   30
v3.25.0.1
Summary of Significant Accounting Policies (Narrative II) (Details)
$ in Millions
3 Months Ended 12 Months Ended
Sep. 30, 2024
CAD ($)
Sep. 30, 2024
USD ($)
Dec. 31, 2024
CAD ($)
Item
Dec. 31, 2024
USD ($)
Item
Dec. 31, 2023
CAD ($)
Aug. 05, 2024
CAD ($)
Dec. 31, 2022
CAD ($)
Asset Impairment Charges              
Impairment charge     $ 225,000,000   $ 0    
Goodwill              
Goodwill     5,858,000,000   5,871,000,000   $ 6,012,000,000
Goodwill impairment charge     $ 214,000,000   0    
Lease, Practical Expedient, Lessor Single Lease Component [true false]     true        
New Mexico Gas Company [Member]              
Goodwill              
Goodwill           $ 366,000,000  
Goodwill impairment charge $ 210,000,000 $ 155 $ 210,000,000 $ 155      
Goodwill impairment charge, net of tax 198,000,000 $ 146 198,000,000 $ 146      
Various Canadian And US Government Agencies [Member]              
Goodwill              
Amount received from government funds     $ 47,000,000   $ 7,000,000    
Government Assistance Asset Increase Noncurrent Statement Of Financial Position Extensible Enumeration     Property, Plant and Equipment, Net Property, Plant and Equipment, Net Property, Plant and Equipment, Net    
Natural Resources Canada Smart Renewables & Electrification Pathways [Member]              
Goodwill              
Number of battery storage systems funded for construction | Item     3 3      
Percent under grant for claims of eligible project costs     33.00% 33.00%      
Maximum project costs eligible under grant for claims     $ 109,000,000        
Amount received from government funds     $ 26,000,000      
Government Assistance Asset Increase Noncurrent Statement Of Financial Position Extensible Enumeration     Property, Plant and Equipment, Net Property, Plant and Equipment, Net Property, Plant and Equipment, Net    
Long-Lived Assets              
Asset Impairment Charges              
Impairment charge     $ 11,000,000   $ 0    
Certain Long Lived Assets              
Asset Impairment Charges              
Impairment charge     19,000,000        
Asset Impairment Charges, net of tax     14,000,000        
Included In Other Income, Net              
Asset Impairment Charges              
Impairment charge     8,000,000        
Equity Method Investments              
Asset Impairment Charges              
Impairment charge     0   0    
Financial Assets              
Asset Impairment Charges              
Impairment charge     0   $ 0    
NMGC              
Goodwill              
Goodwill 303,000,000   $ 303,000,000        
Goodwill impairment charge $ 210,000,000            
v3.25.0.1
Dispositions (Narrative) (Details)
$ in Millions, $ in Millions
3 Months Ended 5 Months Ended 12 Months Ended
Jun. 04, 2024
CAD ($)
Dec. 31, 2024
CAD ($)
Sep. 30, 2024
CAD ($)
Sep. 30, 2024
USD ($)
Jun. 30, 2024
CAD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
CAD ($)
Aug. 05, 2024
CAD ($)
Dec. 31, 2022
CAD ($)
Details of the assets and liabilities classified as held for sale [Line items]                        
Goodwill   $ 5,858       $ 5,858   $ 5,858   $ 5,871   $ 6,012
Goodwill impairment charge               214   $ 0    
NMGC                        
Details of the assets and liabilities classified as held for sale [Line items]                        
Disposition, Value                     $ 1,300  
Goodwill                     $ 366  
Goodwill impairment charge     $ 210 $ 155       210 $ 155      
Goodwill impairment charge, net of tax     198 $ 146       198 $ 146      
Estimated future transaction costs     16                  
Estimated future transaction costs, net of tax     12                  
Incurred transaction costs     9                  
Incurred transaction costs, net of tax     $ 7                  
Depreciation and amortization           26 $ 19          
LIL                        
Details of the assets and liabilities classified as held for sale [Line items]                        
Disposition, Value $ 1,200                      
Proceeds on disposition of business $ 957                      
Percent of equity interest sold 31.10%                      
Amount of contractual obligation to fund the remaining initial capital investment $ 235                      
Cash proceeds held in escrow $ 30                      
Escrow proceeds receivable   25       $ 25   $ 25        
Disposition, gain on disposition         $ 182              
Disposition, gain on disposition, net of tax         $ 107              
Tax benefit due to reversal of a prior year valuation allowance related to loss carryforwards   $ 22                    
v3.25.0.1
Dispositions (Details of Assets and Liabilities Classified as Held for Sale) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Cash and cash equivalents $ 8 $ 0
Current assets held for sale 173 0
Long-term assets held for sale 2,160 0
Current liabilities associated with assets held for sale 212 0
Long-term debt 696 0
Long-term liabilities associated with assets held for sale 1,148 $ 0
NMGC    
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Cash and cash equivalents 8  
Inventory 9  
Derivative instruments 1  
Regulatory assets 28  
Receivables and other current assets 127  
Current assets held for sale 173  
Property, plant and equipment 1,828  
Regulatory assets 6  
Goodwill 303  
Other long-term assets 23  
Long-term assets held for sale 2,160  
Total assets held for sale 2,333  
Short-term debt 46  
Derivative instrument 1  
Regulatory liabilities 10  
Accounts payable and other current liabilities 155  
Current liabilities associated with assets held for sale 212  
Long-term debt 696  
Deferred income taxes 167  
Regulatory liabilities 274  
Other long-term liabilities 11  
Long-term liabilities associated with assets held for sale 1,148  
Total liabilities associated with assets held for sale $ 1,360  
v3.25.0.1
Segment Information (Segment Information) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information, For the year ended December 31      
Total operating revenues $ 7,200.0 $ 7,563.0  
OM&G 1,918.0 1,879.0  
Provincial, state and municipal taxes 427.0 433.0  
Depreciation and amortization 1,162.0 1,049.0  
Impairment charges 225.0 0.0  
Income from equity investments 99.0 146.0  
Other income (expenses), net 203.0 158.0  
Interest expense, net 973.0 925.0  
Income tax expense (recovery) (159.0) 128.0  
NCI in subsidiaries 1.0 1.0  
Preferred stock dividends 73.0 66.0  
Net income (loss) attributable to common shareholders 493.6 977.7  
Capital expenditures 3,127.0 2,921.0  
Segment Reporting Information, As at December 31      
Total assets 42,951.0 39,480.0  
Investments subject to significant influence 654.0 1,402.0  
Goodwill 5,858.0 5,871.0 $ 6,012.0
Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 5,872.0 5,746.0  
Fuel for generation and purchased power 1,992.0 1,881.0  
Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 1,575.0 1,489.0  
Fuel for generation and purchased power 396.0 527.0  
Florida Electric Utility      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 3,451.0 3,548.0  
Canadian Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 1,855.0 1,671.0  
Gas Utilities and Infrastructure      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 1,595.0 1,510.0  
Other Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 566.0 526.0  
Other      
Segment Reporting Information, For the year ended December 31      
Total operating revenues (267.0) 308.0  
Operating      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 7,200.0 7,563.0  
Operating | Florida Electric Utility      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 3,460.0 3,556.0  
OM&G 779.0 830.0  
Provincial, state and municipal taxes 273.0 289.0  
Depreciation and amortization 622.0 571.0  
Impairment charges 0.0    
Income from equity investments 0.0 0.0  
Other income (expenses), net 66.0 69.0  
Interest expense, net 265.0 271.0  
Income tax expense (recovery) 94.0 117.0  
NCI in subsidiaries 0.0 0.0  
Preferred stock dividends 0.0 0.0  
Net income (loss) attributable to common shareholders 641.0 627.0  
Capital expenditures 1,942.0 1,736.0  
Segment Reporting Information, As at December 31      
Total assets 24,375.0 21,119.0  
Investments subject to significant influence 0.0 0.0  
Goodwill 5,035.0 4,628.0  
Operating | Florida Electric Utility | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 852.0 920.0  
Operating | Florida Electric Utility | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Operating | Canadian Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 1,855.0 1,671.0  
OM&G 408.0 384.0  
Provincial, state and municipal taxes 48.0 45.0  
Depreciation and amortization 282.0 276.0  
Impairment charges 0.0    
Income from equity investments 73.0 109.0  
Other income (expenses), net 28.0 32.0  
Interest expense, net 168.0 170.0  
Income tax expense (recovery) (41.0) (9.0)  
NCI in subsidiaries 0.0 0.0  
Preferred stock dividends 0.0 0.0  
Net income (loss) attributable to common shareholders 232.0 247.0  
Capital expenditures 481.0 450.0  
Segment Reporting Information, As at December 31      
Total assets 7,609.0 8,634.0  
Investments subject to significant influence 475.0 1,236.0  
Goodwill 0.0 0.0  
Operating | Canadian Electric Utilities | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 859.0 699.0  
Operating | Canadian Electric Utilities | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Operating | Gas Utilities and Infrastructure      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 1,609.0 1,524.0  
OM&G 454.0 405.0  
Provincial, state and municipal taxes 103.0 91.0  
Depreciation and amortization 182.0 126.0  
Impairment charges 11.0    
Income from equity investments 20.0 21.0  
Other income (expenses), net 16.0 11.0  
Interest expense, net 151.0 129.0  
Income tax expense (recovery) 89.0 64.0  
NCI in subsidiaries 0.0 0.0  
Preferred stock dividends 0.0 0.0  
Net income (loss) attributable to common shareholders 259.0 214.0  
Capital expenditures 619.0 664.0  
Segment Reporting Information, As at December 31      
Total assets 8,439.0 7,735.0  
Investments subject to significant influence 124.0 118.0  
Goodwill 823.0 1,240.0  
Operating | Gas Utilities and Infrastructure | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Operating | Gas Utilities and Infrastructure | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 396.0 527.0  
Operating | Other Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 566.0 526.0  
OM&G 143.0 130.0  
Provincial, state and municipal taxes 3.0 3.0  
Depreciation and amortization 69.0 68.0  
Impairment charges 0.0    
Income from equity investments 4.0 4.0  
Other income (expenses), net 12.0 7.0  
Interest expense, net 22.0 23.0  
Income tax expense (recovery) 1.0 0.0  
NCI in subsidiaries 1.0 1.0  
Preferred stock dividends 0.0 0.0  
Net income (loss) attributable to common shareholders 48.0 37.0  
Capital expenditures 81.0 63.0  
Segment Reporting Information, As at December 31      
Total assets 1,444.0 1,311.0  
Investments subject to significant influence 55.0 48.0  
Goodwill 0.0 0.0  
Operating | Other Electric Utilities | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 295.0 275.0  
Operating | Other Electric Utilities | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Operating | Other      
Segment Reporting Information, For the year ended December 31      
Total operating revenues (248.0) 339.0  
OM&G 154.0 151.0  
Provincial, state and municipal taxes 0.0 5.0  
Depreciation and amortization 7.0 8.0  
Impairment charges 214.0    
Income from equity investments 2.0 12.0  
Other income (expenses), net 73.0 20.0  
Interest expense, net 367.0 332.0  
Income tax expense (recovery) (302.0) (44.0)  
NCI in subsidiaries 0.0 0.0  
Preferred stock dividends 73.0 66.0  
Net income (loss) attributable to common shareholders (686.0) (147.0)  
Capital expenditures 4.0 8.0  
Segment Reporting Information, As at December 31      
Total assets 1,810.0 1,938.0  
Investments subject to significant influence 0.0 0.0  
Goodwill 0.0 3.0  
Operating | Other | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Operating | Other | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Intersegment Eliminations      
Segment Reporting Information, For the year ended December 31      
Total operating revenues (42.0) (53.0)  
OM&G (20.0) (21.0)  
Provincial, state and municipal taxes 0.0 0.0  
Depreciation and amortization 0.0 0.0  
Impairment charges 0.0    
Income from equity investments 0.0 0.0  
Other income (expenses), net 8.0 19.0  
Interest expense, net 0.0 0.0  
Income tax expense (recovery) 0.0 0.0  
NCI in subsidiaries 0.0 0.0  
Preferred stock dividends 0.0 0.0  
Net income (loss) attributable to common shareholders 0.0 0.0  
Capital expenditures 0.0 0.0  
Segment Reporting Information, As at December 31      
Total assets (726.0) (1,257.0)  
Investments subject to significant influence 0.0 0.0  
Goodwill 0.0 0.0  
Financing costs 29.0 95.0  
Intersegment Eliminations | Regulated | Electric Revenue      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power (14.0) (13.0)  
Intersegment Eliminations | Regulated | Natural gas      
Segment Reporting Information, For the year ended December 31      
Fuel for generation and purchased power 0.0 0.0  
Eliminations      
Segment Reporting Information, For the year ended December 31      
Total operating revenues (42.0) (53.0)  
Eliminations | Florida Electric Utility      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 9.0 8.0  
Eliminations | Canadian Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 0.0 0.0  
Eliminations | Gas Utilities and Infrastructure      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 14.0 14.0  
Eliminations | Other Electric Utilities      
Segment Reporting Information, For the year ended December 31      
Total operating revenues 0.0 0.0  
Eliminations | Other      
Segment Reporting Information, For the year ended December 31      
Total operating revenues $ 19.0 $ 31.0  
v3.25.0.1
Segment Information (Geographical) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues $ 7,200 $ 7,563
Property, Plant and Equipment, Net 26,168 24,376
United States    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 4,712 5,310
Property, Plant and Equipment, Net 20,084 18,588
Canada    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 1,922 1,727
Property, Plant and Equipment, Net 5,068 4,878
Barbados    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 427 389
Property, Plant and Equipment, Net 645 576
The Bahamas    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 139 137
Property, Plant and Equipment, Net $ 371 $ 334
v3.25.0.1
Segment Information (Narrative) (Details)
12 Months Ended
Dec. 31, 2024
Segment Information [Abstract]  
Segment Reporting, Factors Used to Identify Entity's Reportable Segments Emera manages its reportable segments separately due in part to their different operating, regulatory and geographical environments. Segments are reported based on each subsidiary’s contribution of revenues, net income attributable to common shareholders and total assets, as reported to the Company’s chief operating decision maker (“CODM”). Emera’s CODM is the Chief Executive Officer. For the Company’s reportable segments, the CODM uses several measures to allocate capital and resources for each segment, predominantly in the annual budget and forecasting processes. The CODM evaluates segment performance by considering budget-to-actual variances for these measures monthly. The measure used by the CODM that is the most consistent with USGAAP measurement principles is net income attributable to common shareholders.
v3.25.0.1
Revenue (Disaggregation of Revenue by Major Source) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer $ 7,200 $ 7,563
Total operating revenues 7,200 7,563
Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Total operating revenues 3,451 3,548
Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 1,855 1,671
Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 566 526
Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Total operating revenues 1,595 1,510
Other    
Disaggregation of Revenue [Line Items]    
Total operating revenues (267) 308
Operating    
Disaggregation of Revenue [Line Items]    
Total operating revenues 7,200 7,563
Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 3,460 3,556
Total operating revenues 3,460 3,556
Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 1,855 1,671
Total operating revenues 1,855 1,671
Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 566 526
Total operating revenues 566 526
Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 1,609 1,524
Total operating revenues 1,609 1,524
Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (248) 339
Total operating revenues (248) 339
Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (42) (53)
Total operating revenues (42) (53)
Eliminations | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Total operating revenues 9 8
Eliminations | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Eliminations | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Eliminations | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Total operating revenues 14 14
Eliminations | Other    
Disaggregation of Revenue [Line Items]    
Total operating revenues 19 31
Regulated    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 7,447 7,235
Regulated | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 3,460 3,556
Regulated | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 1,855 1,671
Regulated | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 566 526
Regulated | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 1,589 1,503
Regulated | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Regulated | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (23) (21)
Regulated | Other Electric And Regulatory    
Disaggregation of Revenue [Line Items]    
Total operating revenues 290 254
Non-Regulated    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (247) 328
Total operating revenues (247) 328
Non-Regulated | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Non-Regulated | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Non-Regulated | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Non-Regulated | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 20 21
Non-Regulated | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (248) 339
Non-Regulated | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (19) (32)
Electric Revenue | Regulated    
Disaggregation of Revenue [Line Items]    
Total operating revenues 5,872 5,746
Electric Revenue | Regulated | Residential    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 3,975 4,124
Electric Revenue | Regulated | Residential | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 2,063 2,307
Electric Revenue | Regulated | Residential | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 997 910
Electric Revenue | Regulated | Residential | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 203 183
Electric Revenue | Regulated | Residential | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 712 724
Electric Revenue | Regulated | Residential | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Residential | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Commercial    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 2,234 2,256
Electric Revenue | Regulated | Commercial | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 939 1,083
Electric Revenue | Regulated | Commercial | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 499 463
Electric Revenue | Regulated | Commercial | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 300 285
Electric Revenue | Regulated | Commercial | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 496 425
Electric Revenue | Regulated | Commercial | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Commercial | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Industrial    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 607 606
Electric Revenue | Regulated | Industrial | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 223 274
Electric Revenue | Regulated | Industrial | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 276 219
Electric Revenue | Regulated | Industrial | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 28 33
Electric Revenue | Regulated | Industrial | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 94 93
Electric Revenue | Regulated | Industrial | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Industrial | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (14) (13)
Electric Revenue | Regulated | Other Electric    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 420 443
Electric Revenue | Regulated | Other Electric | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 372 395
Electric Revenue | Regulated | Other Electric | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 41 41
Electric Revenue | Regulated | Other Electric | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 7 7
Electric Revenue | Regulated | Other Electric | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Other Electric | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Other Electric | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Regulatory Deferrals    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (142) (510)
Electric Revenue | Regulated | Regulatory Deferrals | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer (157) (522)
Electric Revenue | Regulated | Regulatory Deferrals | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Regulatory Deferrals | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 15 12
Electric Revenue | Regulated | Regulatory Deferrals | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Regulatory Deferrals | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Regulatory Deferrals | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue from contract with customer 0 0
Electric Revenue | Regulated | Other Electric And Regulatory | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Total operating revenues 20 19
Electric Revenue | Regulated | Other Electric And Regulatory | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 42 38
Electric Revenue | Regulated | Other Electric And Regulatory | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 13 6
Gas Revenue | Regulated    
Disaggregation of Revenue [Line Items]    
Total operating revenues 1,575 1,489
Gas Revenue | Regulated | Other Electric And Regulatory | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Total operating revenues 224 199
Marketing and trading margin | Non-Regulated    
Disaggregation of Revenue [Line Items]    
Total operating revenues 77 96
Marketing and trading margin | Non-Regulated | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Marketing and trading margin | Non-Regulated | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Marketing and trading margin | Non-Regulated | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Marketing and trading margin | Non-Regulated | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Marketing and trading margin | Non-Regulated | Operating | Other    
Disaggregation of Revenue [Line Items]    
Total operating revenues 77 96
Marketing and trading margin | Non-Regulated | Eliminations    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Energy sales | Non-Regulated | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Energy sales | Non-Regulated | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Energy sales | Non-Regulated | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Finance Income | Regulated | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 63 62
Finance Income | Regulated | Operating | Florida Electric Utility | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Finance Income | Regulated | Operating | Canadian Electric Utilities | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Finance Income | Regulated | Operating | Other Electric Utilities | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Finance Income | Regulated | Operating | Gas Utilities and Infrastructure | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 63 62
Finance Income | Regulated | Operating | Other | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Finance Income | Regulated | Eliminations | Repsol Energy Canada    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers   0
Other revenue | Regulated | Other Electric And Regulatory | Operating | Other    
Disaggregation of Revenue [Line Items]    
Total operating revenues 0 0
Other revenue | Regulated | Other Electric And Regulatory | Eliminations    
Disaggregation of Revenue [Line Items]    
Total operating revenues (9) (8)
Other revenue | Non-Regulated    
Disaggregation of Revenue [Line Items]    
Total operating revenues 28 25
Other revenue | Non-Regulated | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Total operating revenues 20 21
Other revenue | Non-Regulated | Operating | Other    
Disaggregation of Revenue [Line Items]    
Total operating revenues 32 27
Other revenue | Non-Regulated | Eliminations    
Disaggregation of Revenue [Line Items]    
Total operating revenues (24) (23)
Mark-To-Market | Non-Regulated    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers (352) 207
Mark-To-Market | Non-Regulated | Operating | Florida Electric Utility    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Mark-To-Market | Non-Regulated | Operating | Canadian Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Mark-To-Market | Non-Regulated | Operating | Other Electric Utilities    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Mark-To-Market | Non-Regulated | Operating | Gas Utilities and Infrastructure    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers 0 0
Mark-To-Market | Non-Regulated | Operating | Other    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers (357) 216
Mark-To-Market | Non-Regulated | Eliminations    
Disaggregation of Revenue [Line Items]    
Revenue which does not represent revenues from contracts with customers $ 5 $ (9)
v3.25.0.1
Revenue (Remaining Performance Obligations) (Narrative) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]    
Revenue, Remaining Performance Obligation, Amount $ 495 $ 488
Revenue, Remaining Performance Obligation, Expected Timing Of Satisfaction (Year) 2044  
New Mexico Gas Company [Member]    
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]    
Revenue, Remaining Performance Obligation, Amount $ 3  
SeaCoast Gas Transmission, LLC | PGS    
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]    
Revenue, Remaining Performance Obligation, Amount $ 135  
Revenue, Remaining Performance Obligation, Expected Timing Of Satisfaction (Year) 2040  
v3.25.0.1
Regulatory Assets and Liabilities (Regulated Assets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Regulatory Assets [Line Items]    
Regulatory Assets, Current $ 595 $ 339
Regulatory Assets, Long-term 2,832 2,766
Total regulatory assets 3,427 3,105
Deferred income tax regulatory assets    
Regulatory Assets [Line Items]    
Total regulatory assets 1,227 1,233
TEC capital cost recovery for early retired assets    
Regulatory Assets [Line Items]    
Total regulatory assets 737 671
Storm cost recovery clauses    
Regulatory Assets [Line Items]    
Total regulatory assets 613 52
Pension and post-retirement medical plan    
Regulatory Assets [Line Items]    
Total regulatory assets 395 364
TEC capital cost recovery for retired Polk Unit 1 components    
Regulatory Assets [Line Items]    
Total regulatory assets 205 0
Deferrals related to derivative instruments    
Regulatory Assets [Line Items]    
Total regulatory assets 42 88
Cost recovery clauses    
Regulatory Assets [Line Items]    
Total regulatory assets 33 151
Environmental remediations    
Regulatory Assets [Line Items]    
Total regulatory assets 29 26
Stranded cost recovery    
Regulatory Assets [Line Items]    
Total regulatory assets 27 25
NSPI FAM    
Regulatory Assets [Line Items]    
Total regulatory assets 0 395
Other    
Regulatory Assets [Line Items]    
Total regulatory assets $ 119 $ 100
v3.25.0.1
Regulatory Assets and Liabilities (Regulated Liabilities) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Regulatory Liabilities [Line Items]    
Regulatory Liability, Current $ 262 $ 168
Regulatory Liability, Long-term 1,618 1,604
Total regulatory liabilities 1,880 1,772
Deferred income tax regulatory liabilities    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 828 830
Accumulated reserve - COR    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 733 849
Cost recovery clauses    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 121 32
NSPI FAM | Regulated    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 56 0
Deferrals related to derivative instruments    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 44 17
BLPC Self-insurance fund ("SIF")    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities 32 29
Other    
Regulatory Liabilities [Line Items]    
Total regulatory liabilities $ 66 $ 15
v3.25.0.1
Regulatory Assets and Liabilities - Assets and Liabilities (Narrative) (Details)
$ in Millions, $ in Millions
1 Months Ended 12 Months Ended
Sep. 30, 2022
USD ($)
Dec. 31, 2025
CAD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
CAD ($)
TEC capital cost recovery for retired Polk Unit 1 components          
Public Utilities, General Disclosures [Line Items]          
Recovery Period     11 years 11 years  
GBPC | Steam turbine          
Public Utilities, General Disclosures [Line Items]          
Public Utilities, Property, Plant and Equipment, Amount of Loss (Recovery) on Plant Abandonment       $ 21  
NSPI          
Public Utilities, General Disclosures [Line Items]          
Storm cost     $ 10   $ 10
NSPI | Forecast          
Public Utilities, General Disclosures [Line Items]          
Storm cost   $ 10      
Tampa Electric          
Public Utilities, General Disclosures [Line Items]          
Storm cost $ 119        
Recovery Period     15 years 15 years  
v3.25.0.1
Regulatory Assets and Liabilities - Florida Electric Utility (Narrative) (Details)
$ in Millions, $ in Millions
1 Months Ended 12 Months Ended
Dec. 03, 2024
USD ($)
May 07, 2024
USD ($)
Nov. 17, 2023
USD ($)
Mar. 07, 2023
USD ($)
Sep. 30, 2022
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
CAD ($)
Aug. 16, 2023
USD ($)
Jan. 23, 2023
USD ($)
Public Utilities, General Disclosures [Line Items]                        
Regulatory assets               $ 3,427   $ 3,105    
Cost recovery clauses                        
Public Utilities, General Disclosures [Line Items]                        
Regulatory assets               $ 33   $ 151    
TEC                        
Public Utilities, General Disclosures [Line Items]                        
Allowed equity capital structure           54.00%            
Approved rate increase (decrease)     $ 22                  
Storm cost         $ 119              
TEC | 2025                        
Public Utilities, General Disclosures [Line Items]                        
Allowed equity capital structure 54.00%                      
TEC | 2026                        
Public Utilities, General Disclosures [Line Items]                        
Allowed equity capital structure 54.00%                      
TEC | 2027                        
Public Utilities, General Disclosures [Line Items]                        
Allowed equity capital structure 54.00%                      
TEC | Base rate | 2025                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease) $ 185                      
TEC | Base rate | 2026                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease) 87                      
TEC | Base rate | 2027                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease) $ 9                      
TEC | Cost recovery clauses                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity           10.20% 10.20%          
TEC | Fuel | 2023                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease)       $ (170)                
TEC | Fuel | Starting April 1, 2023                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease)       $ (518)                
Recovery period       21 months                
TEC | Fuel | June 2024 to May 2025                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease)   $ (138)                    
Recovery period   12 months                    
TEC | Hurricane Helene                        
Public Utilities, General Disclosures [Line Items]                        
Storm reserve                 $ 49      
TEC | Hurricane Milton                        
Public Utilities, General Disclosures [Line Items]                        
Storm reserve                 340      
TEC | Storm reserve                        
Public Utilities, General Disclosures [Line Items]                        
Approved rate increase (decrease)           $ 466            
Storm reserve                       $ 56
Regulatory assets                 $ 377   $ 134 $ 131
Storm cost             $ 29          
TEC | Minimum                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity           9.25% 9.25%          
TEC | Minimum | 2025                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 9.50%                      
TEC | Minimum | 2026                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 9.50%                      
TEC | Minimum | 2027                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 9.50%                      
TEC | Maximum                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity           11.25% 11.25%          
TEC | Maximum | 2025                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 11.50%                      
TEC | Maximum | 2026                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 11.50%                      
TEC | Maximum | 2027                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 11.50%                      
TEC | Midpoint | 2025                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 10.50%                      
TEC | Midpoint | 2026                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 10.50%                      
TEC | Midpoint | 2027                        
Public Utilities, General Disclosures [Line Items]                        
Approved regulated return on equity 10.50%                      
v3.25.0.1
Regulatory Assets and Liabilities - Canada Electric Utilities (Narrative) (Details) - CAD ($)
12 Months Ended 24 Months Ended
Jun. 27, 2024
Apr. 30, 2024
Apr. 17, 2024
Jul. 05, 2023
Aug. 15, 2021
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2023
Nov. 29, 2024
Sep. 24, 2024
Dec. 21, 2023
Mar. 31, 2023
Public Utilities, General Disclosures [Line Items]                          
Contractual Obligation, to be Paid, Year One           $ 2,404,000,000              
NSPI                          
Public Utilities, General Disclosures [Line Items]                          
Public Utilities, Requested Rate Increase (Decrease), Amended, Percentage           6.50% 6.90%            
Storm cost           $ 10,000,000 $ 10,000,000            
NSPI | Nova Scotia Cap-and-Trade ("Cap-and-Trade") Program                          
Public Utilities, General Disclosures [Line Items]                          
Gas costs               $ 166,000,000          
Credits purchased from provincial auctions             $ 6,000,000 6,000,000          
Compliance costs accrued                         $ (166,000,000)
NSPI | Fuel                          
Public Utilities, General Disclosures [Line Items]                          
Approved payment in period     $ 117,000,000                    
Holdback payable   $ 117,000,000                      
Amortization and financing costs   $ 117,000,000                      
Collection period of amortization and financing costs   10 years                      
NSPI | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Federal loan guarantee issued amount           $ 500,000,000         $ 500,000,000    
Recovery period for federal loan guarantee related financing costs           28 years              
Storm cost           $ 24,000,000              
Costs recovery period           12 months              
NSPI | Range, Minimum                          
Public Utilities, General Disclosures [Line Items]                          
Approved regulated return on equity           8.75% 8.75%            
NSPI | Range, Maximum                          
Public Utilities, General Disclosures [Line Items]                          
Approved regulated return on equity           9.25% 9.25%            
Regulated common equity component           40.00%              
NSPI | NSPI FAM                          
Public Utilities, General Disclosures [Line Items]                          
Increase to regulatory assets       $ 51,000,000                  
NSPI | UARB                          
Public Utilities, General Disclosures [Line Items]                          
Costs recovery period 10 years                        
Amount approved to defer operating costs incurred from storm restoration $ 25,000,000                        
Amount reclassified from other long term assets to regulatory assets 25,000,000                        
Amount reclassified from undepreciated costs to regulatory assets $ 10,000,000                        
NSPI | UARB | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Estimate of possible percentage of receiving deliveries           90.00%              
Emera Newfoundland and Labrador Holdings Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Contractual Obligation, to be Paid, Year One                   $ 197,000,000      
Emera Newfoundland and Labrador Holdings Inc. | Debt and Financing Costs [Member]                          
Public Utilities, General Disclosures [Line Items]                          
Contractual Obligation, to be Paid, Year One                   39,000,000      
Emera Newfoundland and Labrador Holdings Inc. | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Equity ratio           30.00%              
Holdback payable           $ 0 $ 4,000,000            
Contractual Obligation, to be Paid, Year One                   $ 158,000,000   $ 164,000,000  
Energy Delivery Commitments and Contracts, Term         35 years                
Emera Newfoundland and Labrador Holdings Inc. | Range, Minimum | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Approved regulated return on equity           8.75%              
Emera Newfoundland and Labrador Holdings Inc. | Range, Maximum | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Approved regulated return on equity           9.25%              
Emera Newfoundland and Labrador Holdings Inc. | UARB | NSP Maritime Link Inc.                          
Public Utilities, General Disclosures [Line Items]                          
Holdback payable             4,000,000 8,000,000 $ 12,000,000        
Monthly holdback amount             $ 4,000,000 $ 2,000,000          
Percent of contracted annual amount           10.00%              
v3.25.0.1
Regulatory Assets and Liabilities - Gas Utilities and Infrastructure (Narrative) (Details)
$ in Millions
12 Months Ended
Mar. 01, 2024
CAD ($)
Nov. 09, 2023
Dec. 31, 2024
CAD ($)
km
Emera Brunswick Pipeline Company Limited      
Public Utilities, General Disclosures [Line Items]      
Length Of Pipeline | km     145
Public Utilities, Property, Plant and Equipment, Transmission and Distribution, Useful Life     25 years
NMGC      
Public Utilities, General Disclosures [Line Items]      
Approved regulated return on equity 9.375%   9.375%
Allowed equity capital structure     52.00%
Public Utilities, Requested Rate Increase (Decrease), Amount $ 30    
PGS      
Public Utilities, General Disclosures [Line Items]      
Allowed equity capital structure     54.70%
PGS | Scenario Plan      
Public Utilities, General Disclosures [Line Items]      
Phase-in Plan, Amount of Capitalized Costs Recovered     $ 11
Public Utilities, Approved Rate Increase (Decrease), Amount     118
PGS | Cast Iron/Bare Steel Pipe Replacement | Scenario Plan      
Public Utilities, General Disclosures [Line Items]      
Allowed equity capital structure   54.70%  
Phase-in Plan, Amount of Capitalized Costs Recovered     $ 107
PGS | Range, Minimum      
Public Utilities, General Disclosures [Line Items]      
Approved regulated return on equity     9.15%
PGS | Range, Maximum      
Public Utilities, General Disclosures [Line Items]      
Approved regulated return on equity     11.15%
PGS | Midpoint      
Public Utilities, General Disclosures [Line Items]      
Approved regulated return on equity     10.15%
PGS | Midpoint | Cast Iron/Bare Steel Pipe Replacement | Scenario Plan      
Public Utilities, General Disclosures [Line Items]      
Approved regulated return on equity   10.15%  
v3.25.0.1
Regulatory Assets and Liabilities - Other Electric Utilities (Narrative) (Details)
$ in Millions, $ in Millions
1 Months Ended 12 Months Ended
May 06, 2024
MW
Sep. 30, 2022
USD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
CAD ($)
Jul. 18, 2024
USD ($)
Public Utilities, General Disclosures [Line Items]          
Regulatory liabilities     $ 1,880 $ 1,772  
Barbados Light and Power Company Limited          
Public Utilities, General Disclosures [Line Items]          
Approved regulated return on equity     10.00% 10.00%  
Barbados Light and Power Company Limited | Fair Trading Commission          
Public Utilities, General Disclosures [Line Items]          
Approved regulated return on equity   11.75%      
Allowed equity capital structure   55.00%      
Deferred Tax Liabilities, Regulatory Assets and Liabilities         $ 5
Public Utilities, Interim Rate Increase (Decrease), Amount   $ 1      
Regulatory liabilities   $ 71      
New corporate income tax rate     9.00%    
Approved capacity for recovery of battery storage | MW 15        
GBPC | Electric Transmission          
Public Utilities, General Disclosures [Line Items]          
Approved regulated return on equity     8.52% 8.32%  
v3.25.0.1
Investments Subject to Significant Influence and Equity Income (Summary of Investments Subject to Significant Influence) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence $ 654 $ 1,402  
Income (loss) from equity investments and subsidiaries 99 146  
Equity Method Investment, Summarized Financial Information [Abstract]      
Other long-term liabilities 910 820  
Canadian Electric Utilities [Member] | Operating Segments [Member]      
Schedule of Equity Method Investments [Line Items]      
Income (loss) from equity investments and subsidiaries $ 73 109  
NSP Maritime Link Inc Project | Canadian Electric Utilities [Member] | Operating Segments [Member]      
Schedule of Equity Method Investments [Line Items]      
100% ownership 100.00%    
Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence $ 654 1,402  
Income (loss) from equity investments and subsidiaries 99 146  
Equity Method Investee | Emera Inc.      
Equity Method Investment, Summarized Financial Information [Abstract]      
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity 9    
NSPML | Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence 475 489  
Income (loss) from equity investments and subsidiaries 44 46  
M&NP | Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence 124 118  
Income (loss) from equity investments and subsidiaries $ 20 21  
Percentage of Ownership 12.90%    
Lucelec | Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence $ 55 48  
Income (loss) from equity investments and subsidiaries $ 4 4  
Percentage of Ownership 19.50%    
LIL | Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence $ 0 747  
Income (loss) from equity investments and subsidiaries $ 29 63  
Percentage of Ownership 0.00%    
Bear Swamp      
Equity Method Investment, Summarized Financial Information [Abstract]      
Other long-term liabilities $ 92 81 $ 179
Bear Swamp | Equity Method Investee      
Schedule of Equity Method Investments [Line Items]      
Investments subject to significant influence 0 0  
Income (loss) from equity investments and subsidiaries $ 2 $ 12  
Percentage of Ownership 50.00%    
v3.25.0.1
Investments Subject to Significant Influence and Equity Income (Summary of Investments Subject to Significant Influence - NSPML) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Balance Sheets      
Current assets $ 3,688 $ 3,708  
Property, plant and equipment 26,168 24,376  
Regulatory assets 2,832 2,766  
Non-current assets 13,095 11,396  
Total assets 42,951 39,480  
Current liabilities 5,115 4,544  
Non-current liabilities 24,545 22,848  
Equity 13,291 12,088 $ 11,441
Total liabilities and equity 42,951 39,480  
Canadian Electric Utilities [Member] | Operating Segments [Member]      
Balance Sheets      
Total assets 7,609 8,634  
Variable Interest Entity, Not Primary Beneficiary | NSP Maritime Link Inc. [Member]      
Balance Sheets      
Current assets 37 21  
Property, plant and equipment 1,425 1,473  
Regulatory assets 778 272  
Non-current assets 27 29  
Total assets 2,267 1,795  
Current liabilities 55 48  
Long-term debt 1,570 1,109  
Non-current liabilities 167 149  
Equity 475 489  
Total liabilities and equity 2,267 $ 1,795  
Variable Interest Entity, Not Primary Beneficiary | NSP Maritime Link Inc. [Member] | Bond Under Federal Loan Guarantee [Member]      
Balance Sheets      
Long-term debt 500    
Nova Scotia Power Inc. [Member] | Canadian Electric Utilities [Member] | NSP Maritime Link Inc. [Member] | Operating Segments [Member]      
Balance Sheets      
Approval to create regulatory asset for federal loan guarantee debt $ 500    
v3.25.0.1
Other Income, Net (Components of Other Expense, Net) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Other Income, Net [Abstract]    
Gain on sale of LIL, net of transaction costs $ 182 $ 0
AFUDC 53 38
Pension non-current service cost recovery 35 35
Interest income 23 43
Transaction costs related to the pending sale of NMGC (25) 0
Charges related to wind-down costs and certain asset impairments (29) 0
FX (losses) gains (58) 20
Other 22 22
Other income, net $ 203 $ 158
v3.25.0.1
Interest Expense, Net (Components of Interest Expense, Net) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Interest Expense, Net [Abstract]    
Interest on debt $ 1,004 $ 954
Allowance for borrowed funds used during construction (23) (16)
Other (8) (13)
Interest expense, net $ 973 $ 925
v3.25.0.1
Income Taxes (Reconciliation of Effective Income Tax Rate) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 21, 2023
Income before provision for income taxes $ 409 $ 1,173  
Statutory income tax rate 29.00% 29.00%  
Income taxes, at statutory income tax rates $ 119 $ 340  
Deferred income taxes on regulated income recorded as regulatory assets and regulatory liabilities (90) (72)  
Interest and financing expenses (58) 0  
Valuation allowance (58) 3  
Tax credits (57) (53)  
Goodwill impairment charge 49 0  
Amortization of deferred income tax regulatory liabilities (36) (33)  
Foreign tax rate variance (31) (36)  
Additional impact from the sale of LIL equity interest 22 0  
Tax effect of equity earnings (14) (15)  
Manufacturing allowance (9) (8)  
Other 4 2  
Income tax (recovery) expense $ (159) $ 128  
Effective income tax rate (39.00%) 11.00%  
Regulatory Liabilities $ 1,880 $ 1,772  
Interest and financing expenses 185    
Other interest and financing expenses 88    
Deferred tax asset, interest and financing expenses 79    
Foreign Tax Authority [Member]      
Income before provision for income taxes $ 203 $ 964  
Barbados      
Statutory income tax rate 9.00%    
Incremental tax benefits payable to customers [Member]      
Regulatory Liabilities $ 30   $ 82
v3.25.0.1
Income Taxes (Composition of Taxes on Income from Continuing Operations) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]    
Deferred income taxes $ (191) $ 97
Income tax expense (159) 128
Canada    
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]    
Current income taxes 29 26
Deferred income taxes (200) 93
Adjustments to valuation allowance (61) 0
Operating loss carry forwards (4) (93)
United States    
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]    
Current income taxes 4 5
Deferred income taxes 155 128
Investment tax credits (6) (29)
Operating loss carry forwards $ (76) $ (2)
v3.25.0.1
Income Taxes (Composition of Income Before Provision for Income Taxes) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Composition of taxes on income from continuing operations [Line items]    
Income before provision for income taxes $ 409 $ 1,173
Canada    
Composition of taxes on income from continuing operations [Line items]    
Income before provision for income taxes 156 171
United States    
Composition of taxes on income from continuing operations [Line items]    
Income before provision for income taxes 203 964
Other    
Composition of taxes on income from continuing operations [Line items]    
Income before provision for income taxes $ 50 $ 38
v3.25.0.1
Income Taxes (Schedule of Deferred Income Tax Assets and Liabilities) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred income tax assets:    
Tax loss carryforwards $ 1,118 $ 1,195
Tax credit carryforwards 534 454
Regulatory liabilities 144 205
Derivative instruments 225 175
Other 462 372
Total deferred income tax assets before valuation allowance 2,483 2,401
Valuation allowance (322) (363)
Total deferred income tax assets after valuation allowance 2,161 2,038
Deferred income tax liabilities:    
PP&E (3,421) (3,223)
Regulatory assets (46) (216)
Derivative instruments (198) (196)
Investments subject to significant influence (105) (235)
Other (330) (312)
Total deferred income tax liabilities (4,100) (4,182)
Consolidated Balance Sheets presentation:    
Long-term deferred income tax assets 392 208
Long-term deferred income tax liabilities (2,331) (2,352)
Net deferred income tax liabilities $ (1,939) $ (2,144)
v3.25.0.1
Income Taxes (Net Operating Loss ("NOL"), Capital Loss and Tax Credit Carryforwards and Their Expiration Periods) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Canada | Capital loss  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 55
Subject to Valuation Allowance (55)
Net Tax Credit Carryforwards $ 0
Expiration period Indefinite
Canada | NOL  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 2,420
Subject to Valuation Allowance (967)
Net Tax Credit Carryforwards $ 1,453
Expiration period 2026 - 2044
Canada | Tax credit  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 2
Subject to Valuation Allowance (1)
Net Tax Credit Carryforwards $ 1
Expiration period 2028 - 2042
United States | NOL  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 1,587
Subject to Valuation Allowance (1)
Net Tax Credit Carryforwards $ 1,586
Expiration period 2036 - Indefinite
United States | Tax credit  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 533
Subject to Valuation Allowance (3)
Net Tax Credit Carryforwards $ 530
Expiration period 2025 - 2044
State | NOL  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 1,351
Subject to Valuation Allowance (1)
Net Tax Credit Carryforwards $ 1,350
Expiration period 2026 - Indefinite
Other | NOL  
Composition of taxes on income from continuing operations [Line items]  
Gross Tax Carryforwards $ 91
Subject to Valuation Allowance (23)
Net Tax Credit Carryforwards $ 68
Expiration period 2025 - 2031
v3.25.0.1
Income Taxes (Details of Change in Unrecognized Tax Benefits) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]    
Beginning, January 1 $ 37 $ 33
Increases due to tax positions related to current year 6 5
Increases due to tax positions related to a prior year 2 1
Decreases due to tax positions related to a prior year (3) (2)
Balance, December 31 $ 42 $ 37
v3.25.0.1
Income Taxes (Unrecognized tax benefits) (Details) - CAD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]    
Temporary Differences/Potential change $ 4,700,000,000 $ 4,700,000,000
Net amount in dispute 126,000,000 126,000,000
Prepaid amount in dispute 55,000,000 55,000,000
Tax benefit primarily due to utilization of certain loss carryforwards 58,000,000  
Deferred Tax Assets, Allowance 322,000,000 363,000,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Abstract]    
Amount that could affect effective tax rate 42,000,000 37,000,000
Accrued interest 10,000,000 9,000,000
Income Tax Examination, Interest Expense 1,000,000 $ 2,000,000
Accrued penalties $ 0  
v3.25.0.1
Common Stock (Summary of Issued and Outstanding Common Stock) (Details) - CAD ($)
shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Increase (Decrease) In Common Stock Value [Roll Forward]    
Beginning Balance $ 8,462  
Issuance of common stock 261 $ 397
Senior management stock options exercised and Employee Share Purchase Plan ("ECSPP") 30 32
Ending Balance 9,042 8,462
Common Stock    
Increase (Decrease) In Common Stock Value [Roll Forward]    
Beginning Balance 8,462 7,762
Issuance of common stock 261 397
Issued under Purchase Plans at market rate 291 272
Senior management stock options exercised and Employee Share Purchase Plan ("ECSPP") 28 31
Ending Balance $ 9,042 $ 8,462
Increase (Decrease) in Stockholders' Equity [Roll Forward]    
Beginning Balance 284,120 269,950
Issuance of common stock (shares) 5,120 8,290
Issued under Purchase Plans at market rate 6,100 5,260
Options exercised under senior management share option plan 600 620
Ending Balance 295,940 284,120
v3.25.0.1
Common Stock (Narrative) (Details) - CAD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Gross proceeds from Issuance of Common Stock $ 284 $ 424
Percentage of outstanding stock maximum 10.00%  
Common Stock    
Debt Instrument [Line Items]    
Issuance of common stock (shares) 5,120,000 8,290,000
ATM Program    
Debt Instrument [Line Items]    
Maximum common stock issued from treasury amount $ 1  
ATM Program | Common Stock    
Debt Instrument [Line Items]    
Remaining available authorized amount for issuance $ 336  
Issuance of common stock (shares) 5,117,273 8,287,037
Gross proceeds from Issuance of Common Stock $ 264 $ 400
Net proceeds from issuance of common stock $ 261 $ 397
Average price per share, issued $ 51.52 $ 48.27
Employee Stock Option Plan    
Debt Instrument [Line Items]    
Common Stock, Capital Shares Reserved for Future Issuance 6,000,000 6,000,000
Share Unit Plans    
Debt Instrument [Line Items]    
Common Stock, Capital Shares Reserved for Future Issuance 2,000,000 2,000,000
Dividend Reinvestment    
Debt Instrument [Line Items]    
Common Stock, Capital Shares Reserved for Future Issuance 12,000,000 18,000,000
v3.25.0.1
Earnings Per Share (Computation of Basic and Diluted Earnings per Share) (Details) - CAD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Numerator    
Net income attributable to common shareholders $ 493.6 $ 977.7
Diluted numerator $ 493.6 $ 977.7
Denominator    
Weighted average shares of common stock outstanding - basic 289.1 273.6
Stock-based compensation 0.1 0.2
Weighted average shares of common stock outstanding- diluted 289.2 273.8
Earnings per common share    
Basic $ 1.71 $ 3.57
Diluted $ 1.71 $ 3.57
v3.25.0.1
Accumulated Other Comprehensive Income (Components of Accumulated Other Comprehensive Income) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance $ 12,088 $ 11,441
Net current period OCI 956 (273)
Ending Balance 13,291 12,088
Accumulated Other Comprehensive Income (Loss)    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance 305 578
OCI before reclassifications 890 (232)
Amounts reclassified from AOCI 66 (41)
Net current period OCI 956 (273)
Ending Balance 1,261 305
Unrealized gain (loss) on translation of self-sustaining foreign operations    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance 369 639
OCI before reclassifications 1,027 (270)
Amounts reclassified from AOCI 0 0
Net current period OCI 1,027 (270)
Ending Balance 1,396 369
Net change in net investment hedges    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance (24) (62)
OCI before reclassifications (139) 38
Amounts reclassified from AOCI 0 0
Net current period OCI (139) 38
Ending Balance (163) (24)
Gains (losses) on derivatives recognized as cash flow hedges    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance 14 16
OCI before reclassifications 0 0
Amounts reclassified from AOCI (2) (2)
Net current period OCI (2) (2)
Ending Balance 12 14
Net change on available-for-sale investments    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance (2) (2)
OCI before reclassifications 2 0
Amounts reclassified from AOCI 0 0
Net current period OCI 2 0
Ending Balance 0 (2)
Net change in unrecognized pension and post-retirement benefit costs    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Beginning Balance (52) (13)
OCI before reclassifications 0 0
Amounts reclassified from AOCI 68 (39)
Net current period OCI 68 (39)
Ending Balance $ 16 $ (52)
v3.25.0.1
Accumulated Other Comprehensive Income (Reclassifications out of Accumulated Other Comprehensive Income (Loss)) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Total operating revenues $ 7,200 $ 7,563
Interest expense, net (note 9) (973) (925)
Other income, net (note 9) 203 158
Income tax recovery (expense) 159 (128)
Net income 568 1,045
Reclassification out of Accumulated Other Comprehensive Income [Member]    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Net income 66 (41)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Losses (gain) on derivatives recognized as cash flow hedges    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Income tax recovery (expense) 0 (1)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Losses (gain) on derivatives recognized as cash flow hedges | Interest rate hedge    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Interest expense, net (note 9) (2) (2)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Net change in unrecognized pension and post-retirement benefit costs    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Total before tax 68 (38)
Income tax recovery (expense) 0 1
Net income 68 (39)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Actuarial (gains) losses    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Other income, net (note 9) 2 0
Reclassification out of Accumulated Other Comprehensive Income [Member] | Past service costs (gains)    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Other income, net (note 9) (2) 2
Reclassification out of Accumulated Other Comprehensive Income [Member] | Amounts reclassified into obligations    
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]    
Pension and post-retirement benefits $ 68 $ (40)
v3.25.0.1
Inventory (Components of Inventory) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Inventory [Abstract]    
Materials $ 453 $ 408
Fuel 328 382
Inventory Total $ 781 $ 790
v3.25.0.1
Derivatives Instruments (Derivative Assets and Liabilities) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
HFT derivatives    
Derivative Assets $ 270 $ 348
Derivative Liabilities 690 567
Other derivatives    
Other, Derivative Assets 0 22
Other, Derivative Liabilities 36 7
Derivative Assets    
Total gross current derivative assets 322 389
Total impact of master netting agreements (155) (149)
Less: Derivatives classified as held for sale (1) 0
Derivative Asset, Total 166 240
Derivative Assets, Current 115 174
Derivative Assets, Long-term 51 66
Derivative Liabilities    
Total gross current derivative liabilities 773 653
Total impact of master netting agreements (155) (149)
Less: Derivatives classified as held for sale (1) 0
Derivative Liabilities, Total 617 504
Derivative Liabilities, Current 526 386
Derivative Liabilities, Long-term 91 118
Equity derivatives    
Other derivatives    
Other, Derivative Assets 0 4
Other, Derivative Liabilities 2 0
FX forwards    
Other derivatives    
Other, Derivative Assets 0 18
Other, Derivative Liabilities 34 7
Power swaps and physical contracts    
HFT derivatives    
Derivative Assets 34 29
Derivative Liabilities 30 36
Natural gas swaps, futures, forwards, physical contracts    
HFT derivatives    
Derivative Assets 236 319
Derivative Liabilities 660 531
Regulatory deferral    
HFT derivatives    
Derivative Assets 52 19
Derivative Liabilities 47 79
Derivative Assets    
Total impact of master netting agreements (7) (3)
Derivative Liabilities    
Total impact of master netting agreements (7) (3)
Regulatory deferral | Commodity swaps and forwards    
Regulatory deferral    
Regulatory deferral, Derivative Assets 25 16
Regulatory deferral, Derivative Liabilities 44 76
Regulatory deferral | FX forwards    
HFT derivatives    
Derivative Assets 27 3
Derivative Liabilities 3 3
HFT derivatives    
Derivative Assets    
Total impact of master netting agreements (148) (146)
Derivative Liabilities    
Total impact of master netting agreements $ (148) $ (146)
v3.25.0.1
Derivatives Instruments (Cash Flow Hedges Recorded in AOCI) (Details) - Cash flow hedges - Treasury lock - CAD ($)
$ in Millions
12 Months Ended
May 26, 2021
Dec. 31, 2024
Dec. 31, 2023
Cash Flow Hedges      
Derivative gain loss amortization period 10 years    
Total unrealized gain in AOCI - effective portion, net of tax $ 19 $ 12 $ 14
Unrealized gains reclassified into interest expense   2 $ 2
Unrealized gains currently in AOCI to be reclassified into net income within the next twelve months   $ 2  
v3.25.0.1
Derivatives Instruments (Changes in Realized and Unrealized Gains (Losses) on Derivatives Receiving Regulatory Deferral) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral $ (228) $ 666
FX forwards    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral (56) 17
Regulatory deferral | Physical natural gas purchases    
Derivative Instruments, Gain (Loss) [Line Items]    
Total change derivative instruments on derivatives receiving regulatory deferral   (52)
Regulatory deferral | Physical natural gas purchases | Regulatory Assets    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral   0
Realized (gain) loss on derivatives receiving regulatory deferral   0
Regulatory deferral | Physical natural gas purchases | Regulatory Liabilities    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral   (3)
Realized (gain) loss on derivatives receiving regulatory deferral   0
Regulatory deferral | Physical natural gas purchases | Inventory    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral   0
Regulatory deferral | Physical natural gas purchases | Regulated fuel for generation and purchased    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral   (49)
Regulatory deferral | Physical natural gas purchases | Other    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral   0
Regulatory deferral | Commodity swaps and forwards    
Derivative Instruments, Gain (Loss) [Line Items]    
Total change derivative instruments on derivatives receiving regulatory deferral 41 (204)
Regulatory deferral | Commodity swaps and forwards | Regulatory Assets    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral (27) (109)
Realized (gain) loss on derivatives receiving regulatory deferral (8) (5)
Regulatory deferral | Commodity swaps and forwards | Regulatory Liabilities    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral 11 (73)
Realized (gain) loss on derivatives receiving regulatory deferral 4 2
Regulatory deferral | Commodity swaps and forwards | Inventory    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral 11 4
Regulatory deferral | Commodity swaps and forwards | Regulated fuel for generation and purchased    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral 50 (9)
Regulatory deferral | Commodity swaps and forwards | Other    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral 0 (14)
Regulatory deferral | FX forwards    
Derivative Instruments, Gain (Loss) [Line Items]    
Total change derivative instruments on derivatives receiving regulatory deferral 24 (17)
Regulatory deferral | FX forwards | Regulatory Assets    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral 5 (3)
Realized (gain) loss on derivatives receiving regulatory deferral 0 0
Regulatory deferral | FX forwards | Regulatory Liabilities    
Derivative Instruments, Gain (Loss) [Line Items]    
Unrealized gain (loss) on derivatives receiving regulatory deferral 33 0
Realized (gain) loss on derivatives receiving regulatory deferral 0 0
Regulatory deferral | FX forwards | Inventory    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral (8) (10)
Regulatory deferral | FX forwards | Regulated fuel for generation and purchased    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral (6) (4)
Regulatory deferral | FX forwards | Other    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized (gain) loss on derivatives receiving regulatory deferral $ 0 $ 0
v3.25.0.1
Derivatives Instruments (Notional Volumes of Outstanding Derivatives Designated for Regulatory Deferral) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
MMBTU
MWh
T
Commodity swaps and forwards | Coal | 2025  
Derivative [Line Items]  
Coal (metric tonnes) | T 1
Commodity swaps and forwards | Coal | 2026-2027  
Derivative [Line Items]  
Coal (metric tonnes) | T 0
Commodity swaps and forwards | Natural gas | 2025  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh 21
Commodity swaps and forwards | Natural gas | 2026-2027  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh 23
Commodity swaps and forwards | Power | 2025  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh | MWh 1
Commodity swaps and forwards | Power | 2026-2027  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh | MWh 0
Physical natural gas purchases | Natural gas | 2025  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh 6
Physical natural gas purchases | Natural gas | 2026-2027  
Derivative [Line Items]  
Natural Gas (Mmbtu) / Power (MWh) | MWh 0
Foreign Exchange Swaps and Forward Contracts | 2025  
Derivative [Line Items]  
Notional volumes of outstanding derivatives designated as cash flow hedges that are expected to settle | $ $ 208
Weighted average rate 1.3361
% of USD requirements 50.00%
Foreign Exchange Swaps and Forward Contracts | 2026-2027  
Derivative [Line Items]  
Notional volumes of outstanding derivatives designated as cash flow hedges that are expected to settle | $ $ 69
Weighted average rate 1.3296
% of USD requirements 17.00%
v3.25.0.1
Derivatives Instruments (Realized and Unrealized Gains (Losses) on HFT Derivatives) (Details) - HFT derivatives - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]    
Realized and unrealized gains (losses) with respect to HFT derivatives $ 207 $ 1,037
Operating revenues | Power | Non-Regulated    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized and unrealized gains (losses) with respect to HFT derivatives 12 (6)
Operating revenues | Natural gas | Non-Regulated    
Derivative Instruments, Gain (Loss) [Line Items]    
Realized and unrealized gains (losses) with respect to HFT derivatives $ 195 $ 1,043
v3.25.0.1
Derivatives Instruments (Notional Volumes of Outstanding HFT Derivatives) (Details) - HFT derivatives
MWh in Millions, MMBTU in Millions
12 Months Ended
Dec. 31, 2024
MMBTU
MWh
Power | Purchases | 2025  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 1
Power | Purchases | 2026  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Purchases | 2027  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Purchases | 2028  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Purchases | 2029 and thereafter  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Sales | 2025  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 1
Power | Sales | 2026  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Sales | 2027  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Sales | 2028  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Power | Sales | 2029 and thereafter  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MWh 0
Natural gas | Purchases | 2025  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 262
Natural gas | Purchases | 2026  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 111
Natural gas | Purchases | 2027  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 43
Natural gas | Purchases | 2028  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 30
Natural gas | Purchases | 2029 and thereafter  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 73
Natural gas | Sales | 2025  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 299
Natural gas | Sales | 2026  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 69
Natural gas | Sales | 2027  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 16
Natural gas | Sales | 2028  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 8
Natural gas | Sales | 2029 and thereafter  
Derivative [Line Items]  
Notional volumes of outstanding derivatives that are expected to settle | MMBTU 4
v3.25.0.1
Derivatives Instruments (Realized and Unrealized Gains (Losses) on Other Derivatives) (Details)
shares in Millions, $ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
CAD ($)
Dec. 31, 2024
USD ($)
shares
Derivative Instruments, Gain (Loss) [Line Items]      
Equity derivative hedges, return of shares | shares     2.9
FX forwards      
Derivative Instruments, Gain (Loss) [Line Items]      
Realized gains (loss) $ (56) $ 17  
Combined notional amount     $ 520
FX forwards | OM&G      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized gain (loss) 0 0  
Realized gains (loss) 0 0  
FX forwards | Other income, net      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized gain (loss) (44) 28  
Realized gains (loss) (12) (11)  
Equity derivatives      
Derivative Instruments, Gain (Loss) [Line Items]      
Realized gains (loss) 14 (9)  
Equity derivatives | OM&G      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized gain (loss) (2) 4  
Realized gains (loss) 16 (13)  
Equity derivatives | Other income, net      
Derivative Instruments, Gain (Loss) [Line Items]      
Unrealized gain (loss) 0 0  
Realized gains (loss) $ 0 $ 0  
v3.25.0.1
Derivatives Instruments (Credit Risk) (Narrative) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Days
Dec. 31, 2023
CAD ($)
Credit Derivatives [Line Items]    
Total cash deposits/collateral on hand $ 198 $ 101
Financial Asset, Past Due [Member]    
Credit Derivatives [Line Items]    
Financial assets, considered to be past due 140 142
Credit Concentration Risk    
Credit Derivatives [Line Items]    
Concentration Risk, maximum exposure 1,300 1,200
Total cash deposits/collateral on hand 303 310
Credit Concentration Risk | Receivables, net    
Credit Derivatives [Line Items]    
Fair Value, Financial assets, considered to be past due $ 128 $ 127
Average number of days financial asset outstanding | Days 61  
v3.25.0.1
Derivatives Instruments (Summary of Concentration Risk) (Details) - Credit Concentration Risk - CAD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 1,300,000 $ 1,200,000
Receivables, net | Classification as assets held for sale    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 118,000 $ 0
% of total exposure 7.00% 0.00%
Receivables, net | Other accounts receivable    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 331,000 $ 151,000
% of total exposure 20.00% 10.00%
Receivables, net | Trading group    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 295,000 $ 188,000
% of total exposure 17.00% 12.00%
Receivables, net | Receivables    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 1,528,000 $ 1,290,000
% of total exposure 90.00% 84.00%
Receivables, net | Credit rating of A- or above | Trading group    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 88,000 $ 47,000
% of total exposure 5.00% 3.00%
Receivables, net | Credit rating of BBB- to BBB+ | Trading group    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 42,000 $ 33,000
% of total exposure 2.00% 2.00%
Receivables, net | Not rated | Trading group    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 165,000 $ 108,000
% of total exposure 10.00% 7.00%
Derivative Instruments (current and long-term) | Derivatives    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 166,000 $ 240,000
% of total exposure 10.00% 16.00%
Derivative Instruments (current and long-term) | Receivables and Derivatives    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 1,694,000 $ 1,530,000
% of total exposure 100.00% 100.00%
Derivative Instruments (current and long-term) | Credit rating of A- or above | Derivatives    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 91,000 $ 138,000
% of total exposure 5.00% 9.00%
Derivative Instruments (current and long-term) | Credit rating of BBB- to BBB+ | Derivatives    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 1,000 $ 7,000
% of total exposure 0.00% 1.00%
Derivative Instruments (current and long-term) | Not rated | Derivatives    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 74,000 $ 95,000
% of total exposure 5.00% 6.00%
Regulated utilities | Receivables, net    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 784,000 $ 951,000
% of total exposure 46.00% 62.00%
Regulated utilities | Receivables, net | Residential    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 376,000 $ 476,000
% of total exposure 22.00% 31.00%
Regulated utilities | Receivables, net | Commercial    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 184,000 $ 194,000
% of total exposure 11.00% 13.00%
Regulated utilities | Receivables, net | Industrial    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 73,000 $ 84,000
% of total exposure 4.00% 5.00%
Regulated utilities | Receivables, net | Other    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 105,000 $ 103,000
% of total exposure 6.00% 7.00%
Regulated utilities | Receivables, net | Cash Collateral    
Concentration Risk [Line Items]    
Concentration Risk, maximum exposure $ 46,000 $ 94,000
% of total exposure 3.00% 6.00%
v3.25.0.1
Derivatives Instruments (Cash Collateral Positions) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments    
Cash collateral provided to others $ 198 $ 101
Cash collateral received from others 5 22
Total fair value of these derivatives, in a liability position $ 617 $ 504
v3.25.0.1
FV Measurements (Classification of Fair Value of Derivatives) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Assets    
Less: Derivatives classified as held for sale $ (1) $ 0
Total assets 166 240
Liabilities    
Less: Derivatives classified as held for sale (1) 0
Total liabilities 617 504
Level 3    
Assets    
Total assets 32 34
Liabilities    
Total liabilities 441 365
Net assets (liabilities) (409) (331)
Level 3 | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 5  
Liabilities    
Total liabilities 4  
Level 3 | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Assets    
Total assets 27 34
Liabilities    
Total liabilities 437 365
Fair Value, Measurements, Recurring    
Assets    
Less: Derivatives classified as held for sale (1)  
Total assets 166 240
Liabilities    
Less: Derivatives classified as held for sale (1)  
Total liabilities 617 504
Net assets (liabilities) (451) (264)
Fair Value, Measurements, Recurring | Other    
Assets    
Total assets   22
Liabilities    
Total liabilities 36 7
Fair Value, Measurements, Recurring | FX forwards | Other    
Assets    
Total assets   18
Liabilities    
Total liabilities 34 7
Fair Value, Measurements, Recurring | Equity derivatives | Other    
Assets    
Total assets   4
Liabilities    
Less: Derivatives classified as held for sale (2)  
Fair Value, Measurements, Recurring | Regulatory deferral    
Assets    
Total assets 45 16
Liabilities    
Total liabilities 40 76
Fair Value, Measurements, Recurring | Regulatory deferral | Commodity swaps and forwards    
Assets    
Total assets 18 13
Liabilities    
Total liabilities 37 73
Fair Value, Measurements, Recurring | Regulatory deferral | FX forwards    
Assets    
Total assets 27 3
Liabilities    
Total liabilities 3 3
Fair Value, Measurements, Recurring | HFT derivatives    
Assets    
Total assets 122 202
Liabilities    
Total liabilities 542 421
Fair Value, Measurements, Recurring | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 30 18
Liabilities    
Total liabilities 27 24
Fair Value, Measurements, Recurring | HFT derivatives | Natural gas swaps, futures, forwards, physical contracts    
Assets    
Total assets 92 184
Fair Value, Measurements, Recurring | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Liabilities    
Total liabilities 515 397
Fair Value, Measurements, Recurring | Level 1    
Assets    
Less: Derivatives classified as held for sale 0  
Total assets 30 48
Liabilities    
Less: Derivatives classified as held for sale 0  
Total liabilities 11 56
Net assets (liabilities) 19 (8)
Fair Value, Measurements, Recurring | Level 1 | Other    
Assets    
Total assets   4
Liabilities    
Total liabilities 2 0
Fair Value, Measurements, Recurring | Level 1 | FX forwards | Other    
Assets    
Total assets   0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 1 | Equity derivatives | Other    
Assets    
Total assets   4
Liabilities    
Less: Derivatives classified as held for sale (2)  
Fair Value, Measurements, Recurring | Level 1 | Regulatory deferral    
Assets    
Total assets 15 7
Liabilities    
Total liabilities 18 43
Fair Value, Measurements, Recurring | Level 1 | Regulatory deferral | Commodity swaps and forwards    
Assets    
Total assets 15 7
Liabilities    
Total liabilities 18 43
Fair Value, Measurements, Recurring | Level 1 | Regulatory deferral | FX forwards    
Assets    
Total assets 0 0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 1 | HFT derivatives    
Assets    
Total assets 15 37
Liabilities    
Total liabilities (9) 13
Fair Value, Measurements, Recurring | Level 1 | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 2 (5)
Liabilities    
Total liabilities 2 0
Fair Value, Measurements, Recurring | Level 1 | HFT derivatives | Natural gas swaps, futures, forwards, physical contracts    
Assets    
Total assets 13 42
Fair Value, Measurements, Recurring | Level 1 | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Liabilities    
Total liabilities (11) 13
Fair Value, Measurements, Recurring | Level 2    
Assets    
Less: Derivatives classified as held for sale (1)  
Total assets 104 158
Liabilities    
Less: Derivatives classified as held for sale (1)  
Total liabilities 165 83
Net assets (liabilities) (61) 75
Fair Value, Measurements, Recurring | Level 2 | Other    
Assets    
Total assets   18
Liabilities    
Total liabilities 34 7
Fair Value, Measurements, Recurring | Level 2 | FX forwards | Other    
Assets    
Total assets   18
Liabilities    
Total liabilities 34 7
Fair Value, Measurements, Recurring | Level 2 | Equity derivatives | Other    
Assets    
Total assets   0
Liabilities    
Less: Derivatives classified as held for sale 0  
Fair Value, Measurements, Recurring | Level 2 | Regulatory deferral    
Assets    
Total assets 30 9
Liabilities    
Total liabilities 22 33
Fair Value, Measurements, Recurring | Level 2 | Regulatory deferral | Commodity swaps and forwards    
Assets    
Total assets 3 6
Liabilities    
Total liabilities 19 30
Fair Value, Measurements, Recurring | Level 2 | Regulatory deferral | FX forwards    
Assets    
Total assets 27 3
Liabilities    
Total liabilities 3 3
Fair Value, Measurements, Recurring | Level 2 | HFT derivatives    
Assets    
Total assets 75 131
Liabilities    
Total liabilities 110 43
Fair Value, Measurements, Recurring | Level 2 | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 23 23
Liabilities    
Total liabilities 21 24
Fair Value, Measurements, Recurring | Level 2 | HFT derivatives | Natural gas swaps, futures, forwards, physical contracts    
Assets    
Total assets 52 108
Fair Value, Measurements, Recurring | Level 2 | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Liabilities    
Total liabilities 89 19
Fair Value, Measurements, Recurring | Level 3    
Assets    
Less: Derivatives classified as held for sale 0  
Total assets 32 34
Liabilities    
Less: Derivatives classified as held for sale 0  
Total liabilities 441 365
Net assets (liabilities) (409) (331)
Fair Value, Measurements, Recurring | Level 3 | Other    
Assets    
Total assets   0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 3 | FX forwards | Other    
Assets    
Total assets   0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 3 | Equity derivatives | Other    
Assets    
Total assets   0
Liabilities    
Less: Derivatives classified as held for sale 0  
Fair Value, Measurements, Recurring | Level 3 | Regulatory deferral    
Assets    
Total assets 0 0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 3 | Regulatory deferral | Commodity swaps and forwards    
Assets    
Total assets 0 0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 3 | Regulatory deferral | FX forwards    
Assets    
Total assets 0 0
Liabilities    
Total liabilities 0 0
Fair Value, Measurements, Recurring | Level 3 | HFT derivatives    
Assets    
Total assets 32 34
Liabilities    
Total liabilities 441 365
Fair Value, Measurements, Recurring | Level 3 | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 5 0
Liabilities    
Total liabilities 4 0
Fair Value, Measurements, Recurring | Level 3 | HFT derivatives | Natural gas swaps, futures, forwards, physical contracts    
Assets    
Total assets 27 34
Fair Value, Measurements, Recurring | Level 3 | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Liabilities    
Total liabilities $ 437 $ 365
v3.25.0.1
FV Measurements (Change in Fair Value of Level 3 Financial Assets) (Details) - HFT derivatives - Energy Related derivative - Non-regulated operating revenues
$ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance $ 34
Total realized and unrealized gains (losses) included in non-regulated operating revenues (2)
Ending Balance 32
Physical natural gas purchases  
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Total realized and unrealized gains (losses) included in non-regulated operating revenues (7)
Power  
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance 0
Total realized and unrealized gains (losses) included in non-regulated operating revenues 5
Ending Balance 5
Natural gas  
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance 34
Ending Balance $ 27
v3.25.0.1
FV Measurements (Change in Fair Value of Level 3 Financial Liabilities) (Details) - Energy Related derivative - Non-regulated operating revenues
$ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Power  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Total realized and unrealized gains included in non-regulated operating revenues $ 4
HFT derivatives  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance 365
Total realized and unrealized gains included in non-regulated operating revenues 76
Ending Balance 441
HFT derivatives | Power  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance 0
Ending Balance 4
HFT derivatives | Natural gas  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning Balance 365
Total realized and unrealized gains included in non-regulated operating revenues 72
Ending Balance $ 437
v3.25.0.1
FV Measurements (Quantitative Information About Significant Unobservable Inputs Used in Level 3 Measurements) (Details) - CAD ($)
Dec. 31, 2024
Dec. 31, 2023
Assets    
Total assets $ 166,000,000 $ 240,000,000
Liabilities    
Total liabilities 617,000,000 504,000,000
Level 3    
Assets    
Total assets 32,000,000 34,000,000
Liabilities    
Total liabilities 441,000,000 365,000,000
Net liability 409,000,000 331,000,000
Level 3 | HFT derivatives | Power swaps and physical contracts    
Assets    
Total assets 5,000,000  
Liabilities    
Total liabilities 4,000,000  
Level 3 | HFT derivatives | Natural gas swaps, futures, forwards and physical contracts    
Assets    
Total assets 27,000,000 34,000,000
Liabilities    
Total liabilities $ 437,000,000 $ 365,000,000
Level 3 | HFT derivatives | Range, Minimum | Power swaps and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 25.60  
Level 3 | HFT derivatives | Range, Minimum | Natural gas swaps, futures, forwards and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 2.20 1.27
Level 3 | HFT derivatives | Range, Maximum | Power swaps and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 139.65  
Level 3 | HFT derivatives | Range, Maximum | Natural gas swaps, futures, forwards and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 17.54 16.25
Level 3 | HFT derivatives | Weighted average | Power swaps and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 82.63  
Level 3 | HFT derivatives | Weighted average | Natural gas swaps, futures, forwards and physical contracts | Third-party pricing    
Liabilities    
Derivative, measurement input 8.57 4.85
v3.25.0.1
FV Measurements (Financial Liabilities not Measured at Fair Value on Consolidated Balance Sheets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Fair Value Measurement [Domain]    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Financial assets and liabilities $ 17,941 $ 16,621
Fair Value Measurement [Domain] | Level 1    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Financial assets and liabilities 0 0
Fair Value Measurement [Domain] | Level 2    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Financial assets and liabilities 17,688 16,363
Fair Value Measurement [Domain] | Level 3    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Financial assets and liabilities 253 258
Carrying Amount    
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]    
Financial assets and liabilities 18,407 18,365
Financial assets and liabilities $ 17,941 $ 16,621
v3.25.0.1
FV Measurements (Hybrid Notes) (Narrative) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Hybrid Instruments [Line Items]    
Hybrid Notes as a hedge of the foreign currency exposure $ 1,200 $ 1,200
Net investment in United States dollar denominated operations    
Hybrid Instruments [Line Items]    
Hybrid Notes as a hedge of the foreign currency exposure 1,200 1,200
After-tax foreign currency gain (loss) $ (139) $ 38
v3.25.0.1
Related Paty Transactions (Narrative) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
NSPML | Regulated    
Related Party Transaction [Line Items]    
Purchases from Related Party $ (324) $ 163
M&NP | Non-Regulated    
Related Party Transaction [Line Items]    
Purchases from Related Party $ 11 $ 14
v3.25.0.1
Receivables and Other Current Assets (Summary of Receivables and Other Current Assets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Receivables and Other Current Assets [Abstract]    
Customer accounts receivable - billed $ 834 $ 805
Customer accounts receivable - unbilled 342 363
Capitalized transportation capacity 216 358
Cash collateral provided to others 198 101
Prepaid expenses 105 105
Income taxes receivable 22 10
Allowance for credit losses (12) (15)
Other 106 90
Total receivables and other current assets $ 1,811 $ 1,817
v3.25.0.1
Leases (Narrative) (Details)
$ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
CAD ($)
Oct. 31, 2023
USD ($)
Lessee, Operating Leases      
Lessee, Operating Lease, Description The Company has operating leases for buildings, land, telecommunication services, and rail cars. Emera’s leases have remaining lease terms of 1 year to 61 years, some of which include options to extend the leases for up to 65 years. These options are included as part of the lease term when it is considered reasonably certain they will be exercised.    
Lessee, Operating Lease, Option to Extend The Company has operating leases for buildings, land, telecommunication services, and rail cars. Emera’s leases have remaining lease terms of 1 year to 61 years, some of which include options to extend the leases for up to 65 years. These options are included as part of the lease term when it is considered reasonably certain they will be exercised    
Lessee, Operating Lease, Existence of Option to Extend [true false] true    
Lease, Expense $ 123 $ 127  
Variable costs for power generation facility finance leases $ 112 $ 119  
Renewable Natural Gas Facility [Member]      
Lessor, Direct finance and sales-type leases      
Lessor, sales-type lease, term of contract     15 years
Lessor Sales Type Lease Assumptions And Judgments Value Of Underlying Asset Amount     $ 35
Minimum      
Lessee, Operating Leases      
Lessee, Operating Lease, Remaining Lease Term 1 year    
Maximum      
Lessee, Operating Leases      
Lessee, Operating Lease, Remaining Lease Term 61 years    
Lessee, Operating Lease, Renewal Term 65 years    
v3.25.0.1
Leases (Lessee, Operating Leases and Additional Information) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Assets and Liabilities, Lessee    
Right-of-use asset $ 52 $ 54
Lease liabilities, Current 3 3
Lease liabilities, Long-term 54 55
Total lease liabilities 57 58
Cash paid for amounts included in the measurement of lease liabilities:    
Operating cash flows for operating leases 10 8
Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 0 $ 1
Weighted average remaining lease term (years) 44 years 44 years
Weighted average discount rate - operating leases 3.96% 3.93%
v3.25.0.1
Leases (Lessee, Future Minimum Lease Payments Under Non-Cancellable Operating Leases) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Future minimum lease payments under non-cancellable operating leases for each of the next five years and in aggregate thereafter    
2025 $ 5  
2026 3  
2027 3  
2028 3  
2029 3  
Thereafter 115  
Minimum lease payments, Total 132  
Less imputed interest (75)  
Total $ 57 $ 58
v3.25.0.1
Leases (Lessor, Direct Finance and Sales-Type Leases) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Net investment in direct finance and sales-type leases    
Total minimum lease payments to be received $ 1,310 $ 1,360
Less: amounts representing estimated executory costs (182) (190)
Minimum lease payments receivable 1,128 1,170
Estimated residual value of leased property (unguaranteed) 183 183
Less: Credit loss reserve (2) (2)
Less: unearned finance lease income (655) (693)
Net investment in direct finance and sales-type leases 654 658
Principal due within one year (included in "Receivables and other current assets") 44 37
Net Investment in direct finance leases - long-term $ 610 $ 621
v3.25.0.1
Leases (Lessor, Future Minimum Lease Payments to be Received) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
2025 $ 99  
2026 100  
2027 99  
2028 97  
2029 96  
Thereafter 819  
Total minimum lease payments to be received 1,310 $ 1,360
Less: executory costs (182) (190)
Minimum lease payments receivable $ 1,128 $ 1,170
v3.25.0.1
Property, Plant and Equipment (Regulated and Non-Regulated Assets) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment, Net    
Total cost $ 33,651 $ 32,273
Less: Accumulated depreciation (10,442) (9,994)
Total cost less: Accumulated depreciation 23,209 22,279
Construction work in progress 2,959 2,097
Property, Plant and Equipment, Net 26,168 24,376
Generation    
Property, Plant and Equipment, Net    
Total cost $ 14,297 13,500
Generation | Range, Minimum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 5 years  
Generation | Range, Maximum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 131 years  
Transmission    
Property, Plant and Equipment, Net    
Total cost $ 3,106 2,835
Transmission | Range, Minimum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 10 years  
Transmission | Range, Maximum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 80 years  
Distribution    
Property, Plant and Equipment, Net    
Total cost $ 8,512 7,417
Distribution | Range, Minimum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 10 years  
Distribution | Range, Maximum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 65 years  
Gas transmission and distribution    
Property, Plant and Equipment, Net    
Total cost $ 4,658 5,536
Gas transmission and distribution | Range, Minimum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 15 years  
Gas transmission and distribution | Range, Maximum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 75 years  
General plant and other    
Property, Plant and Equipment, Net    
Total cost $ 3,078 $ 2,985
General plant and other | Range, Minimum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 2 years  
General plant and other | Range, Maximum    
Property, Plant and Equipment [Line Items]    
Estimated useful life 60 years  
v3.25.0.1
Property, Plant and Equipment (Regulated and Non-Regulated Assets) (Narrative) (Details) - Pipeline lateral - SeaCoast Gas Transmission, LLC - General plant and other
$ in Millions
12 Months Ended
Dec. 31, 2024
mi
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Jointly Owned Pipeline lateral      
Jointly Owned Utility Plant, Proportionate Ownership Share   50.00%  
Length of pipeline, in miles | mi 26    
Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service   $ 27 $ 27
Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation   $ 3 $ 2
v3.25.0.1
Employee Benefit Plans (Changes in Benefit Obligation and Plan Assets and Funded Status) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Defined benefit pension plans    
Change in Projected Benefit Obligation ("PBO") and Accumulated Post-retirement Benefit Obligation ("APBO")    
Benefit Obligation, Beginning Balance $ 2,273 $ 2,158
Service cost 35 30
Plan participant contributions 6 6
Interest cost 110 111
Plan amendments 0 0
Benefits Paid (153) (147)
Actuarial losses (gains) 13 146
Settlements and curtailments 0 (8)
Foreign currency translation adjustment 83 (23)
Benefit Obligation, Ending Balance 2,367 2,273
Change in plan assets    
Plan Assets, Beginning Balance 2,298 2,163
Employer contributions 36 42
Plan participant contributions 6 6
Benefits paid (153) (147)
Actual return on assets, net of expenses 226 262
Settlements and curtailments 0 (8)
FX translation adjustment 80 (20)
Plan Assets, Ending Balance 2,493 2,298
Funded Status    
Funded status, end of year 126 25
Non-pension Benefit Plans    
Change in Projected Benefit Obligation ("PBO") and Accumulated Post-retirement Benefit Obligation ("APBO")    
Benefit Obligation, Beginning Balance 227 243
Service cost 3 3
Plan participant contributions 5 6
Interest cost 12 13
Plan amendments 0 (14)
Benefits Paid (21) (29)
Actuarial losses (gains) (3) 10
Settlements and curtailments 0 0
Foreign currency translation adjustment 18 (5)
Benefit Obligation, Ending Balance 241 227
Change in plan assets    
Plan Assets, Beginning Balance 48 46
Employer contributions 13 23
Plan participant contributions 5 6
Benefits paid (21) (29)
Actual return on assets, net of expenses 4 3
Settlements and curtailments 0 0
FX translation adjustment 5 (1)
Plan Assets, Ending Balance 54 48
Funded Status    
Funded status, end of year $ (187) $ (179)
v3.25.0.1
Employee Benefit Plans (Plans with PBO/APBO in Excess of Plan Assets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Defined benefit pension plans    
Plans with PBO/APBO in Excess of Plan Assets    
PBO/APBO $ 95 $ 120
FV of plan assets 11 37
Funded Status (84) (83)
Non-pension Benefit Plans    
Plans with PBO/APBO in Excess of Plan Assets    
PBO/APBO 219 205
FV of plan assets 0 0
Funded Status $ (219) $ (205)
v3.25.0.1
Employee Benefit Plans (Plans with Accumulated Benefit Obligation ("ABO") in Excess of Plan Assets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Plans with Accumulated Benefit Obligation ("ABO") in Excess of Plan Assets    
ABO for the defined benefit pension plans $ 2,255 $ 2,172
Defined benefit pension plans    
Plans with Accumulated Benefit Obligation ("ABO") in Excess of Plan Assets    
ABO 90 114
Fair value of plan assets 11 37
Funded Status $ (79) $ (77)
v3.25.0.1
Employee Benefit Plans (Amounts Recognized in Consolidated Balance Sheets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Balance Sheet    
Other current liabilities $ (26) $ (23)
Long-term liabilities (274) (265)
Defined benefit pension plans    
Balance Sheet    
Other current liabilities (5) (5)
Liabilities associated with assets held for sale 0 0
Long-term liabilities (78) (78)
Other long-term assets 208 108
Assets held for sale 1 0
AOCI, net of tax and regulatory assets 354 385
Deferred income tax expense in AOCI (8) (8)
Net amount recognized 472 402
Non-pension Benefit Plans    
Balance Sheet    
Other current liabilities (21) (18)
Liabilities associated with assets held for sale (1) 0
Long-term liabilities (196) (187)
Other long-term assets 0 26
Assets held for sale 31 0
AOCI, net of tax and regulatory assets 22 20
Deferred income tax expense in AOCI (1) (1)
Net amount recognized $ (166) $ (160)
v3.25.0.1
Employee Benefit Plans (Amounts Recognized in AOCI and Regulatory Assets) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Change in AOCI and Regulatory Assets    
Beginning Balance $ 12,088 $ 11,441
Ending Balance 13,291 12,088
Regulatory assets 3,427 3,105
Defined benefit pension plans    
Change in AOCI and Regulatory Assets    
Beginning Balance 61  
Amortized in current period 3 1
Ending Balance (9) 61
Actuarial (gains) losses (17) 53
Past service gains 0 0
Deferred income tax expense (recovery) 8 8
AOCI, net of tax (9) 61
Regulatory assets 363 324
AOCI, net of tax and regulatory assets 354 385
Defined benefit pension plans | Regulatory | Assets    
Change in AOCI and Regulatory Assets    
Beginning Balance 324  
Amortized in current period (9)  
Current year additions (reductions) 19  
Change in FX rate 29  
Ending Balance 363 324
Defined benefit pension plans | Actuarial (gains) losses    
Change in AOCI and Regulatory Assets    
Beginning Balance 53  
Amortized in current period (3)  
Current year additions (reductions) (67)  
Change in FX rate 0  
Ending Balance (17) 53
Defined benefit pension plans | Past service costs (gains)    
Change in AOCI and Regulatory Assets    
Beginning Balance 0  
Amortized in current period 0  
Current year additions (reductions) 0  
Change in FX rate 0  
Ending Balance 0 0
Non-pension Benefit Plans    
Change in AOCI and Regulatory Assets    
Beginning Balance (9)  
Amortized in current period (2) (3)
Ending Balance (7) (9)
Actuarial (gains) losses (8) (8)
Past service gains 0 (2)
Deferred income tax expense (recovery) 1 1
AOCI, net of tax (7) (9)
Regulatory assets 29 29
AOCI, net of tax and regulatory assets 22 20
Non-pension Benefit Plans | Regulatory | Assets    
Change in AOCI and Regulatory Assets    
Beginning Balance 29  
Amortized in current period 2  
Current year additions (reductions) (5)  
Change in FX rate 3  
Ending Balance 29 29
Non-pension Benefit Plans | Actuarial (gains) losses    
Change in AOCI and Regulatory Assets    
Beginning Balance (8)  
Amortized in current period 1  
Current year additions (reductions) (1)  
Change in FX rate 0  
Ending Balance (8) (8)
Non-pension Benefit Plans | Actuarial (gains) losses | Assets    
Change in AOCI and Regulatory Assets    
Amortized in current period 2  
Current year additions (reductions) 0  
Change in FX rate 0  
Non-pension Benefit Plans | Past service costs (gains)    
Change in AOCI and Regulatory Assets    
Beginning Balance (2)  
Amortized in current period (2)  
Current year additions (reductions) 0  
Change in FX rate 0  
Ending Balance $ 0 $ (2)
v3.25.0.1
Employee Benefit Plans (Net Periodic Benefit Cost) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]    
Expected return on plan assets $ (2,571) $ (2,577)
Defined benefit pension plans    
Defined Benefit Plan Disclosure [Line Items]    
Service cost 35 30
Interest cost 110 111
Expected return on plan assets (160) (161)
Current year amortization of: Actuarial losses (gains) 3 1
Current year amortization of: Past service costs (gains) 0 0
Regulatory assets (liability) 9 6
Settlement, curtailments 0 2
Net Periodic Benefit Cost, Total (3) (11)
Non-pension Benefit Plans    
Defined Benefit Plan Disclosure [Line Items]    
Service cost 3 3
Interest cost 12 13
Expected return on plan assets (2) (2)
Current year amortization of: Actuarial losses (gains) (2) (3)
Current year amortization of: Past service costs (gains) (2) 0
Regulatory assets (liability) (2) (2)
Settlement, curtailments 1 0
Net Periodic Benefit Cost, Total $ 8 $ 9
v3.25.0.1
Employee Benefit Plans (Pension Plan Asset Allocations) (Details) - Defined benefit pension plans
Dec. 31, 2024
Cash and cash equivalents | Non-Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 0.00%
Cash and cash equivalents | Non-Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 10.00%
Short-term securities | Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 0.00%
Short-term securities | Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 10.00%
Fixed income | Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 34.00%
Fixed income | Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 49.00%
Fixed income | Non-Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 29.00%
Fixed income | Non-Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 49.00%
Equities: Canadian | Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 5.00%
Equities: Canadian | Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 15.00%
Equities: Non-Canadian | Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 37.00%
Equities: Non-Canadian | Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 61.00%
Equities: Non-Canadian | Non-Canadian Pension Plans | Range, Minimum  
Pension Plan Asset Allocations  
Target Range at Market 48.00%
Equities: Non-Canadian | Non-Canadian Pension Plans | Range, Maximum  
Pension Plan Asset Allocations  
Target Range at Market 68.00%
v3.25.0.1
Employee Benefit Plans (Fair Value of Plan Assets) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined benefit pension plans      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 2,493 $ 2,298 $ 2,163
Total      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 2,493 $ 2,298  
Percentage 100.00% 100.00%  
Total | Cash and cash equivalents      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 39 $ 40  
Percentage 2.00% 2.00%  
Total | Net in-transits      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ (27) $ (9)  
Percentage (1.00%) 0.00%  
Total | Canadian equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 109 $ 96  
Percentage 4.00% 4.00%  
Total | US equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 312 $ 141  
Percentage 12.00% 6.00%  
Total | Other equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 140 $ 112  
Percentage 5.00% 5.00%  
Total | Government      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 132 $ 172  
Percentage 5.00% 8.00%  
Total | Corporate      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 92 $ 90  
Percentage 4.00% 4.00%  
Total | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 22 $ 9  
Percentage 1.00% 0.00%  
Total | Mutual funds      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 13 $ 50  
Percentage 1.00% 2.00%  
Total | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets   $ 5  
Percentage   0.00%  
Total | Open-ended investments measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 1,142 $ 1,006  
Percentage 46.00% 44.00%  
Total | Common collective trusts measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 519 $ 586  
Percentage 21.00% 25.00%  
NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 1,661 $ 1,592  
NAV | Cash and cash equivalents      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Net in-transits      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Canadian equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | US equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Other equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Government      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Corporate      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Mutual funds      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
NAV | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets   0  
NAV | Open-ended investments measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 1,142 1,006  
NAV | Common collective trusts measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 519 586  
Level 1      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 586 440  
Level 1 | Cash and cash equivalents      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 39 40  
Level 1 | Net in-transits      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets (27) (9)  
Level 1 | Canadian equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 109 96  
Level 1 | US equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 312 141  
Level 1 | Other equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 140 112  
Level 1 | Government      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 1 | Corporate      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 1 | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 4  
Level 1 | Mutual funds      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 13 50  
Level 1 | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets   6  
Level 1 | Open-ended investments measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 1 | Common collective trusts measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 246 266  
Level 2 | Cash and cash equivalents      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Net in-transits      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Canadian equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | US equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Other equity      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Government      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 132 172  
Level 2 | Corporate      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 92 90  
Level 2 | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 22 5  
Level 2 | Mutual funds      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Other      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets   (1)  
Level 2 | Open-ended investments measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets 0 0  
Level 2 | Common collective trusts measured at NAV      
Classification of the methodology used by the Company to fair value its investments      
Fair Value of Plan Assets $ 0 $ 0  
v3.25.0.1
Employee Benefit Plans (Expected Cash Flows for Defined Benefit Pension and Other Post-Retirement Benefit Plans) (Details)
$ in Millions
Dec. 31, 2024
CAD ($)
Defined benefit pension plans  
Expected employer contributions  
Expected employer contributions, 2025 $ 41
Expected benefit payments  
Expected benefit payments, 2025 175
Expected benefit payments, 2026 179
Expected benefit payments, 2027 182
Expected benefit payments, 2028 184
Expected benefit payments, 2029 186
Expected benefit payments, 2030 - 2034 950
Non-pension Benefit Plans  
Expected employer contributions  
Expected employer contributions, 2025 21
Expected benefit payments  
Expected benefit payments, 2025 23
Expected benefit payments, 2026 23
Expected benefit payments, 2027 23
Expected benefit payments, 2028 23
Expected benefit payments, 2029 22
Expected benefit payments, 2030 - 2034 $ 103
v3.25.0.1
Employee Benefit Plans (Assumptions Used in Accounting for Defined Benefit Pension and Other Post-Retirement Benefit Plans) (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Defined benefit pension plans    
Benefit obligation - December 31:    
Discount rate - past service 5.07% 4.89%
Discount rate - future service 5.12% 4.88%
Rate of compensation increase 3.73% 3.87%
Health care trend - initial (next year) 0.00% 0.00%
Health care trend - ultimate 0.00% 0.00%
Benefit cost for year ended December 31:    
Discount rate - past service 4.89% 5.33%
Discount rate - future service 4.88% 5.34%
Expected long-term return on plan assets 6.43% 6.56%
Rate of compensation increase 3.87% 3.62%
Health care trend - initial (next year) 0.00% 0.00%
Health care trend - ultimate 0.00% 0.00%
Non-pension Benefit Plans    
Benefit obligation - December 31:    
Discount rate - past service 4.91% 4.89%
Discount rate - future service 5.00% 4.89%
Rate of compensation increase 3.72% 3.85%
Health care trend - initial (next year) 6.53% 6.04%
Health care trend - ultimate 3.77% 3.76%
Health care trend - year ultimate reached 2044 2043
Benefit cost for year ended December 31:    
Discount rate - past service 4.89% 5.31%
Discount rate - future service 4.89% 5.32%
Expected long-term return on plan assets 3.69% 2.16%
Rate of compensation increase 3.85% 3.61%
Health care trend - initial (next year) 6.04% 5.40%
Health care trend - ultimate 3.76% 3.77%
Health care trend - year ultimate reached 2043 2043
v3.25.0.1
Employee Benefit Plans (Narrative) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Defined-Benefit Plans, information    
Defined Benefit Plan, Description Emera maintains a number of contributory defined-benefit (“DB”) and defined-contribution (“DC”) pension plans, which cover substantially all of its employees. The Company also provides non-pension benefits for its retirees.  
Defined Benefit Plan, Plan Assets, Investment Policy and Strategy, Description The market-related value of assets is based on a smoothed asset value. Any investment gains (or losses) in excess of (or less than) the expected return on plan assets are recognized on a straight-line basis into the market-related value of assets over a multi-year period.  
Defined Benefit Plan, Plan Assets, Expected Long-term Rate-of-Return, Description The expected long-term rate of return on plan assets is based on historical and projected real rates of return for the plan’s current asset allocation, and assumed inflation. A real rate of return is determined for each asset class. Based on the asset allocation, an overall expected real rate of return for all assets is determined. The asset return assumption is equal to the overall real rate of return assumption added to the inflation assumption, adjusted for assumed expenses to be paid from the plan.  
Defined Benefit Plan, Expected Return on Plan Assets $ 2,571 $ 2,577
Contribution Amount 51 45
Defined benefit pension plans    
Defined-Benefit Plans, information    
Defined Benefit Plan, Expected Return on Plan Assets 160 161
Non-pension Benefit Plans    
Defined-Benefit Plans, information    
Defined Benefit Plan, Expected Return on Plan Assets $ 2 $ 2
v3.25.0.1
Goodwill (Change in Goodwill) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Roll Forward]    
Balance, January 1 $ 5,871 $ 6,012
Change in FX rate 504 (141)
Impairment charges (214) 0
Classified as assets held for sale (303) 0
Balance, December 31 $ 5,858 $ 5,871
v3.25.0.1
Goodwill (Narrative) (Detail) - CAD ($)
$ in Millions
3 Months Ended 12 Months Ended
Sep. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Goodwill [Line Items]        
Goodwill impairment charge   $ 214 $ 0  
Goodwill   5,858 $ 5,871 $ 6,012
NMGC        
Goodwill [Line Items]        
Goodwill impairment charge $ 210      
Goodwill $ 303 $ 303    
v3.25.0.1
Short-Term Debt (Short-Term Debt and Related Weighted-Average Interest Rates) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Short-term debt and the related weighted-average interest rates    
Short-term borrowings, gross $ 1,446 $ 1,433
Classification as liabilities held for sale (212) 0
Short-term debt $ 1,400 $ 1,433
Weighted average interest rate 5.05% 5.95%
NMGC    
Short-term debt and the related weighted-average interest rates    
Classification as liabilities held for sale $ (46) $ 0
Advances on revolving credit and term facilities | TECO Finance    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 265 $ 245
Weighted average interest rate 5.53% 6.54%
Non-revolving term facilities | Emera Inc.    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 0 $ 796
Weighted average interest rate 0.00% 6.07%
Bank indebtedness | Emera Inc.    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 2 $ 9
Weighted average interest rate 0.00% 0.00%
Advances on revolving credit facilities | TEC    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 915 $ 277
Weighted average interest rate 4.77% 5.68%
Advances on revolving credit facilities | PGS    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 199 $ 73
Weighted average interest rate 5.36% 6.36%
Advances on revolving credit facilities | NMGC    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 46 $ 25
Weighted average interest rate 5.52% 6.46%
Advances on revolving credit facilities | GBPC    
Short-term debt and the related weighted-average interest rates    
Short-term debt $ 19 $ 8
Weighted average interest rate 7.20% 5.54%
v3.25.0.1
Short-Term Debt (Short-Term Revolving and Non-Revolving Credit Facilities, Outstanding Borrowings and Available Capacity) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Total advances under available facilities $ 1,404 $ 1,436
Available capacity under existing agreements $ 898 1,337
Revolving credit facility | TEC    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2028  
Total available capacity $ 1,151 401
Revolving credit facility | TECO Finance    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2028  
Total available capacity $ 576 529
Revolving credit facility | PGS    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2028  
Total available capacity $ 360 331
Revolving credit facility | NMGC    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2026  
Total available capacity $ 180 165
Revolving credit facility II | TEC    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2024  
Total available capacity $ 0 265
Revolving credit facility III | TEC    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2024  
Total available capacity $ 0 265
Revolving credit facility III | Other    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Total available capacity $ 35 17
Non-revolving term loan | Emera Inc.    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2024  
Total available capacity $ 0 400
Non-revolving term loan II | Emera Inc.    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Maturity 2024  
Total available capacity $ 0 400
Advances under revolving credit and term facilities    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Total advances under available facilities 1,400 1,433
Letters of credit issued within the credit facilities    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Total advances under available facilities 4 3
Short term credit facilities    
Short-term revolving and non-revolving credit facilities, outstanding borrowings and available capacity    
Total available capacity $ 2,302 $ 2,773
v3.25.0.1
Short-Term Debt (Narrative) (Details) - CAD ($)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 24, 2024
Jun. 17, 2024
Dec. 31, 2024
Dec. 31, 2024
Apr. 01, 2024
Dec. 31, 2023
Line of Credit Facility [Line Items]            
Weighted average interest rate     5.05% 5.05%   5.95%
Revolving credit facility | TEC            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     $ 1,151 $ 1,151   $ 401
Revolving credit facility | TEC | Florida Electric Utility [Member]            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity         $ 800  
Debt Instrument, Maturity Date       Dec. 17, 2026    
Debt Instrument, Maturity Date Extended       Dec. 01, 2028    
Revolving credit facility | NMGC            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     180 $ 180   165
Revolving credit facility | TECO Finance            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     576 $ 576   529
Revolving credit facility | TECO Finance | Other Segments [Member]            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity         $ 400  
Debt Instrument, Maturity Date       Dec. 17, 2026    
Debt Instrument, Maturity Date Extended       Dec. 01, 2028    
Revolving credit facility | Peoples Gas System [Member]            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     360 $ 360   331
Revolving credit facility II | TEC            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     0 0   265
Revolving credit facility II | Emera Inc. | Other Segments [Member]            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity   $ 400 200 200    
Repayments of credit facility   $ 200 200      
Revolving credit facility III | TEC            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     $ 0 $ 0   $ 265
Non-revolving term facilities | Emera Inc.            
Line of Credit Facility [Line Items]            
Weighted average interest rate     0.00% 0.00%   6.07%
Line of Credit Facility, Maximum Borrowing Capacity     $ 0 $ 0   $ 400
Non-revolving term facilities | Emera Inc. | Other Segments [Member]            
Line of Credit Facility [Line Items]            
Repayments of credit facility $ 400          
Non-revolving term loan II | Emera Inc.            
Line of Credit Facility [Line Items]            
Line of Credit Facility, Maximum Borrowing Capacity     $ 0 $ 0   $ 400
v3.25.0.1
Other Current Liabilities (Components of Other Current Liabilities) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Other Current Liabilities    
Accrued charges $ 189 $ 172
Accrued interest on long-term debt 106 107
Pension and post-retirement liabilities 26 23
Sales and other taxes payable 11 11
Income taxes payable 4 2
Other 153 112
Other current liabilities, Total $ 489 $ 427
v3.25.0.1
Long-Term Debt (Summary of Long-Term Debt, Revolving Credit Facilities, Outstanding Borrowings and Available Capacity) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Debt issuance costs $ (137) $ (125)
Classification as liabilities held for sale (5) (696) 0
Amount due within one year (234) (676)
Long Term Debt, Adjustments (1,067) (801)
Long-Term Debt 18,173 17,689
Interest expense 110 109
Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Long-term debt 2,279 2,339
Other Electric Utilities    
Debt Instrument [Line Items]    
Long-term debt 416 422
Other    
Debt Instrument [Line Items]    
Long-term debt 7,464 6,189
NSPI | Canadian Electric Utilities    
Debt Instrument [Line Items]    
Long-term debt $ 3,361 $ 3,886
Fixed to floating subordinated notes | Other    
Debt Instrument [Line Items]    
Weighted average interest rate 6.75% 6.75%
Maturity 2076  
Long-term debt $ 1,727 $ 1,587
Commercial Paper | NSPI | Canadian Electric Utilities    
Debt Instrument [Line Items]    
Interest Rate Terms Variable Variable
Maturity 2029  
Long-term debt $ 177 $ 721
Senior unsecured notes | Florida Electric Utility    
Debt Instrument [Line Items]    
Weighted average interest rate 4.36% 4.61%
Maturity 2029 - 2051  
Long-term debt $ 5,720 $ 5,654
Senior unsecured notes | Other    
Debt Instrument [Line Items]    
Weighted average interest rate 3.99% 3.65%
Maturity 2026 - 2046  
Long-term debt $ 3,525 $ 3,637
Senior unsecured notes | PGS | Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Weighted average interest rate 5.63% 5.63%
Maturity 2028 - 2053  
Long-term debt $ 1,331 $ 1,223
Senior unsecured notes | NMGC | Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Weighted average interest rate 3.78% 3.78%
Maturity 2026 - 2051  
Long-term debt $ 698 $ 642
Senior unsecured notes | NMGI | Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Weighted average interest rate   3.64%
Maturity 2024  
Long-term debt $ 0 $ 198
Senior unsecured notes | NSPI | Canadian Electric Utilities    
Debt Instrument [Line Items]    
Weighted average interest rate 5.12% 5.13%
Maturity 2025 - 2097  
Long-term debt $ 3,184 $ 3,165
Senior unsecured notes | Other    
Debt Instrument [Line Items]    
Weighted average interest rate 4.84% 4.84%
Maturity 2030  
Long-term debt $ 500 $ 500
Unsecured loan notes | Other Electric Utilities    
Debt Instrument [Line Items]    
Weighted average interest rate 4.06% 4.78%
Maturity 2025 - 2028  
Long-term debt $ 143 $ 121
Unsecured loan notes | Other    
Debt Instrument [Line Items]    
Interest Rate Terms Variable Variable
Maturity 2026 - 2029  
Long-term debt $ 992 $ 465
Unsecured loan notes | NMGC | Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Interest Rate Terms   Variable
Maturity 2024  
Long-term debt $ 0 $ 30
Unsecured loan notes | Other Electric Utilities    
Debt Instrument [Line Items]    
Interest Rate Terms Variable Variable
Maturity 2025 - 2027  
Long-term debt $ 104 $ 104
Secured loan notes | EBP | Gas Utilities and Infrastructure    
Debt Instrument [Line Items]    
Interest Rate Terms Variable Variable
Maturity 2028  
Long-term debt $ 250 $ 246
Secured senior notes and debentures | Other Electric Utilities    
Debt Instrument [Line Items]    
Weighted average interest rate 2.38% 3.06%
Maturity 2026 - 2040  
Long-term debt $ 169 $ 197
Junior subordinated notes | Other    
Debt Instrument [Line Items]    
Weighted average interest rate 7.63% 0.00%
Maturity 2054  
Long-term debt $ 720 $ 0
v3.25.0.1
Long-Term Debt (Revolving Credit Facilities, Outstanding Borrowings and Available Capacity) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Use of available facilities $ 1,181 $ 1,890
Available capacity under existing agreements 898 1,337
Revolving credit facility    
Debt Instrument [Line Items]    
Available capacity under existing agreements 2,300 3,197
Available capacity under existing agreements 1,119 1,307
Advances on the revolving credit facility 50  
Revolving credit facility | Emera    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 1,300 900
Maturity June 2029  
Revolving credit facility | TEC    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 0 657
Maturity December 2026  
Revolving credit facility | NSPI    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 800 800
Maturity June 2029  
Revolving credit facility | ECI    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 0 10
Maturity October 2024  
Non-revolving credit facility | Emera    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 200 400
Maturity February 2026  
Non-revolving credit facility | NSPI    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 0 400
Maturity July 2024  
Non-revolving credit facility | NMGC    
Debt Instrument [Line Items]    
Available capacity under existing agreements $ 0 30
Maturity March 2024  
Borrowings under credit facilities    
Debt Instrument [Line Items]    
Use of available facilities $ 1,169 1,884
Letters of credit issued within the credit facilities    
Debt Instrument [Line Items]    
Use of available facilities $ 12 $ 6
v3.25.0.1
Long-Term Debt (Significant Covenants) (Details)
Dec. 31, 2024
Maximum  
Debt Instrument [Line Items]  
Debt to capital ratio 0.70
Syndicated credit facilities  
Debt Instrument [Line Items]  
Debt to capital ratio 0.55
v3.25.0.1
Long-Term Debt (Long-Term Debt Maturities) (Details)
$ in Millions
Dec. 31, 2024
CAD ($)
Debt Instrument [Line Items]  
2025 $ 234
2026 3,279
2027 120
2028 651
2029 1,764
Thereafter 13,192
Total, long-term debt maturities, including capital lease obligations 19,240
Florida Electric Utility  
Debt Instrument [Line Items]  
2025 0
2026 0
2027 0
2028 0
2029 720
Thereafter 5,000
Total, long-term debt maturities, including capital lease obligations 5,720
Canadian Electric Utilities  
Debt Instrument [Line Items]  
2025 125
2026 40
2027 0
2028 0
2029 217
Thereafter 2,979
Total, long-term debt maturities, including capital lease obligations 3,361
Gas Utilities and Infrastructure  
Debt Instrument [Line Items]  
2025 31
2026 132
2027 31
2028 535
2029 31
Thereafter 1,519
Total, long-term debt maturities, including capital lease obligations 2,279
Other Electric Utilities  
Debt Instrument [Line Items]  
2025 78
2026 101
2027 89
2028 116
2029 4
Thereafter 28
Total, long-term debt maturities, including capital lease obligations 416
Other  
Debt Instrument [Line Items]  
2025 0
2026 3,006
2027 0
2028 0
2029 792
Thereafter 3,666
Total, long-term debt maturities, including capital lease obligations 7,464
Subsidiaries  
Debt Instrument [Line Items]  
2025 234
2026 3,279
2027 120
2028 651
2029 1,764
Thereafter 13,192
Total, long-term debt maturities, including capital lease obligations $ 19,240
v3.25.0.1
Long-Term Debt (Narrative) (Details)
$ in Millions, $ in Millions, $ in Millions
12 Months Ended
Dec. 16, 2024
CAD ($)
Jul. 30, 2024
USD ($)
Jul. 12, 2024
USD ($)
Jun. 24, 2024
CAD ($)
Jun. 18, 2024
USD ($)
Jun. 15, 2024
USD ($)
May 02, 2024
USD ($)
Feb. 16, 2024
CAD ($)
Jan. 30, 2024
USD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
CAD ($)
Jul. 19, 2024
CAD ($)
Jun. 13, 2024
CAD ($)
May 02, 2024
BBD ($)
Debt Instrument [Line Items]                            
Repayment of long-term debt                   $ 1,086 $ 151      
TEC                            
Debt Instrument [Line Items]                            
Repayment of long-term debt     $ 300                      
Senior unsecured bonds due March 1, 2029 | TEC | Florida Electric Utility [Member]                            
Debt Instrument [Line Items]                            
Debt instrument, face amount                 $ 500          
Maturity date                 Mar. 01, 2029          
Stated interest rate                 4.90%          
Debt term                 5 years          
Unsecured non-revolving credit facility due June 24, 2025 | NSPI | Canadian Electric Utilities                            
Debt Instrument [Line Items]                            
Debt instrument, face amount       $ 300             $ 400      
Maturity date       Jun. 24, 2025             Jul. 15, 2024      
Repayment of long-term debt $ 300                          
Unsecured committed revolving credit facility due June 24, 2029 | NSPI | Canadian Electric Utilities                            
Debt Instrument [Line Items]                            
Maturity date       Jun. 24, 2029             Dec. 16, 2027      
Unsecured committed revolving credit facility due June 24, 2029 | Emera | Other [Member]                            
Debt Instrument [Line Items]                            
Debt instrument, face amount       $ 1,300             $ 900      
Maturity date       Jun. 24, 2029             Jun. 24, 2027      
Non-revolving credit facility due 2047 | NSPI | Canadian Electric Utilities                            
Debt Instrument [Line Items]                            
Debt instrument, face amount                         $ 120  
Stated interest rate                         2.51%  
Debt term       20 years                    
Percentage of total eligible project costs available under credit facility       45.06%                    
Period of facility available after completion of project       6 months                    
Non-revolving term credit facility, expiration date       May 21, 2027                    
Amount utilized under credit facility                   $ 19        
Fixed rate notes and bonds | NMGI | Gas Utilities and Infrastructure [Member]                            
Debt Instrument [Line Items]                            
Repayment of long-term debt   $ 150                        
Unsecured loan notes due July 19, 2028 | BPLC | Other Electric Utilities [Member]                            
Debt Instrument [Line Items]                            
Debt instrument, face amount             $ 46             $ 92
Maturity date             Jul. 19, 2028       Feb. 19, 2025      
Unsecured senior notes | Emera Finance | Other [Member]                            
Debt Instrument [Line Items]                            
Repayment of long-term debt           $ 300                
Fixed-to-fixed reset rate junior subordinated notes | EUSHI Finance, Inc [Member] | Other [Member]                            
Debt Instrument [Line Items]                            
Debt instrument, face amount         $ 500                  
Maturity date         Dec. 15, 2054                  
Stated interest rate         7.625%                  
Term of reset         5 years                  
Basis spread         3.136%                  
Period before reset date where notes may be redeemed         90 days                  
Unsecured non-revolving facility February 19, 2024 | Emera | Other [Member]                            
Debt Instrument [Line Items]                            
Maturity date                     Feb. 19, 2024      
Unsecured non-revolving facility February 19, 2025 | Emera | Other [Member]                            
Debt Instrument [Line Items]                            
Debt instrument, face amount               $ 400       $ 200    
Maturity date               Feb. 19, 2025            
v3.25.0.1
Asset Retirement Obligation (Change in Asset Retirement Obligations) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Change in ARO    
Balance, January 1 $ 192 $ 174
Additions 11 0
Accretion included in depreciation expense 10 9
Change in FX rate 5 (1)
Revisions in estimated cash flows 2 0
Accretion deferred to regulatory asset (included in PP&E) 0 18
Classified as assets held for sale (1) 0
Liabilities settled (2) (8)
Balance, December 31 $ 217 $ 192
v3.25.0.1
Commitments and Contingencies (Summary of Contractual Commitments) (Details)
$ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
CAD ($)
Recorded Unconditional Purchase Obligation [Line Items]      
2025 $ 2,404    
2026 1,298    
2027 1,037    
2028 886    
2029 840    
Thereafter 7,979    
Contractual Commitments 14,444    
Other commitments      
Commitment 1,880   $ 1,772
Revenue, Remaining Performance Obligation, Amount $ 495   $ 488
Nalcor Energy      
Other commitments      
Long-term Purchase Commitment, Period 50 years    
TEC      
Other commitments      
Approved payment $ 17 $ 12  
SeaCoast Gas Transmission, LLC | PGS      
Other commitments      
Revenue, Remaining Performance Obligation, Amount $ 135    
Maritime Link Project      
Other commitments      
Long-term Purchase Commitment, Period 38 years    
Approved payment $ 197    
Purchased power      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 307    
2026 277    
2027 368    
2028 368    
2029 369    
Thereafter 4,487    
Contractual Commitments 6,176    
Transportation      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 742    
2026 545    
2027 544    
2028 454    
2029 412    
Thereafter 3,228    
Contractual Commitments 5,925    
Transportation | NMGC      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 30    
2026 24    
2027 16    
2028 12    
2029 4    
Contractual Commitments 86    
Capital projects      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 604    
2026 287    
2027 24    
2028 0    
2029 0    
Thereafter 0    
Contractual Commitments 915    
Fuel, gas supply and storage      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 591    
2026 94    
2027 21    
2028 5    
2029 0    
Thereafter 0    
Contractual Commitments 711    
Fuel, gas supply and storage | NMGC      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 109    
2026 52    
2027 13    
2028 3    
Contractual Commitments 177    
Other      
Recorded Unconditional Purchase Obligation [Line Items]      
2025 160    
2026 95    
2027 80    
2028 59    
2029 59    
Thereafter 264    
Contractual Commitments $ 717    
v3.25.0.1
Commitments and Contingencies (Legal Proceedings) (Narrative) (Details) - Tampa Electric
$ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
Dec. 31, 2024
USD ($)
Loss Contingencies [Line Items]      
Loss Contingency, Estimate of Possible Loss $ 17   $ 12
Maximum      
Loss Contingencies [Line Items]      
Public Utilities, Approved Return on Equity, Percentage 11.25% 11.25%  
v3.25.0.1
Commitments and Contingencies (Guarantees and Letters of Credit) (Narrative) (Details)
$ in Millions, $ in Millions
Dec. 31, 2024
USD ($)
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2023
CAD ($)
Nova Scotia Power Inc. [Member]        
Guarantor Obligations [Line Items]        
Guaranty Liabilities $ 104   $ 104  
Letters of Credit Outstanding, Amount   $ 58   $ 56
TECO Energy        
Guarantor Obligations [Line Items]        
Letters of Credit Outstanding, Amount 13      
Guarantor Obligations, Maximum Exposure, Undiscounted 13      
TECO Energy | SeaCoast Gas Transmission, LLC        
Guarantor Obligations [Line Items]        
Guarantor Obligations, Maximum Exposure, Undiscounted 45      
ECI        
Guarantor Obligations [Line Items]        
Guaranty Liabilities 66      
Payment Guarantee | SeaCoast Gas Transmission, LLC        
Guarantor Obligations [Line Items]        
Letters of Credit Outstanding, Amount 27      
Surety Bonds        
Guarantor Obligations [Line Items]        
Letters of Credit Outstanding, Amount $ 105   $ 103  
v3.25.0.1
Commitments and Contingencies (Collaborative Arrangements) (Narrative) (Details) - Jointly Owned Electricity Generation Plant - NSPI - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Regulated fuel for generation and purchased power $ 12 $ 8
Operating, maintenance and general (OM&G) $ 3 $ 3
v3.25.0.1
Cumulative Preferred Stock (Summary of Cumulative Preferred Stock Authorized) (Details) - CAD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Class of Stock [Line Items]    
Issued and Outstanding 58,000,000 58,000,000
Net Proceeds $ 1,422 $ 1,422
Series A Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 0.5456  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 4,866,814 4,866,814
Net Proceeds $ 119 $ 119
Series B Preferred Stock    
Class of Stock [Line Items]    
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 1,133,186 1,133,186
Net Proceeds $ 28 $ 28
Preferred Stock Dividend Payment Rate Variable Floating  
Series C Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.6085  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 10,000,000 10,000,000
Net Proceeds $ 245 $ 245
Series E Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.1250  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 5,000,000 5,000,000
Net Proceeds $ 122 $ 122
Series F Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.0505  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 8,000,000 8,000,000
Net Proceeds $ 195 $ 195
Series H Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.5810  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 12,000,000 12,000,000
Net Proceeds $ 295 $ 295
Series J Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.0625  
Preferred Stock, Redemption Price Per Share $ 25.00  
Issued and Outstanding 8,000,000 8,000,000
Net Proceeds $ 196 $ 196
Series L Preferred Stock    
Class of Stock [Line Items]    
Annual Dividend Per Share $ 1.1500  
Preferred Stock, Redemption Price Per Share $ 26.00  
Issued and Outstanding 9,000,000 9,000,000
Net Proceeds $ 222 $ 222
v3.25.0.1
Cumulative Preferred Stock (Characteristics of the First Preferred Shares) (Details)
12 Months Ended
Dec. 31, 2024
$ / shares
Series A Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 2.182%
Current Annual Dividend $ 0.5456
Minimum Reset Dividend Yield (%) 1.84%
Earliest Redemption and/or Conversion Option Date August 15, 2025
Redemption Value $ 25.00
Preferred Stock, Conversion Basis Right to Convert on a one for one basis
Conversion of Stock, Type of Stock Converted Series B
Series C Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 6.434%
Current Annual Dividend $ 1.6085
Minimum Reset Dividend Yield (%) 2.65%
Earliest Redemption and/or Conversion Option Date August 15, 2028
Redemption Value $ 25.00
Preferred Stock, Conversion Basis Right to Convert on a one for one basis
Conversion of Stock, Type of Stock Converted Series D
Series F Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 4.202%
Current Annual Dividend $ 1.0505
Minimum Reset Dividend Yield (%) 2.63%
Earliest Redemption and/or Conversion Option Date February 15, 2025
Redemption Value $ 25.00
Preferred Stock, Conversion Basis Right to Convert on a one for one basis
Conversion of Stock, Type of Stock Converted Series G
Series F Preferred Stock | From February 15, 2025  
Class of Stock [Line Items]  
Current Annual Dividend $ 1.4372
Series B Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 2.393%
Minimum Reset Dividend Yield (%) 1.84%
Earliest Redemption and/or Conversion Option Date August 15, 2025
Redemption Value $ 25.00
Preferred Stock, Conversion Basis Right to Convert on a one for one basis
Conversion of Stock, Type of Stock Converted Series A
Series H Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 6.324%
Current Annual Dividend $ 1.5810
Minimum Reset Dividend Yield (%) 4.90%
Earliest Redemption and/or Conversion Option Date August 15, 2028
Redemption Value $ 25.00
Preferred Stock, Conversion Basis Right to Convert on a one for one basis
Conversion of Stock, Type of Stock Converted Series I
Series J Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 4.25%
Current Annual Dividend $ 1.0625
Minimum Reset Dividend Yield (%) 4.25%
Earliest Redemption and/or Conversion Option Date May 15, 2026
Redemption Value $ 25.00
Right to Convert on a one for one basis Series K
Series E Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 4.50%
Current Annual Dividend $ 1.1250
Redemption Value $ 25.00
Series L Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 4.60%
Current Annual Dividend $ 1.1500
Earliest Redemption and/or Conversion Option Date November 15, 2026
Redemption Value $ 26.00
Series L Preferred Stock | On Or After November 15, 2026 to November 15, 2027  
Class of Stock [Line Items]  
Redemption Value 26.00
Series L Preferred Stock | After November 15, 2027 To November 15, 2030  
Class of Stock [Line Items]  
Preferred Stock, Redemption Price, Annual Decrease 0.25
Series L Preferred Stock | After November 15, 2030  
Class of Stock [Line Items]  
Redemption Value 25.00
Series D Preferred Stock  
Class of Stock [Line Items]  
Redemption Value 25.00
Series D Preferred Stock | After August 15, 2028  
Class of Stock [Line Items]  
Redemption Value 25.50
Series G Preferred Stock  
Class of Stock [Line Items]  
Redemption Value 25
Series G Preferred Stock | After February 15, 2025  
Class of Stock [Line Items]  
Redemption Value $ 25.5
Series I Preferred Stock  
Class of Stock [Line Items]  
Annual Dividend Rate (%) 2.54%
Redemption Value $ 25
Series I Preferred Stock | After August 15, 2028  
Class of Stock [Line Items]  
Redemption Value $ 25.5
v3.25.0.1
Cumulative Preferred Stock (Narrative) (Details)
12 Months Ended
Dec. 31, 2024
First Preferred Shares  
Class of Stock [Line Items]  
Preferred Stock Dividend Preference Or Restrictions First Preferred Shares are neither redeemable at the option of the shareholder nor have a mandatory redemption date. They are classified as equity and the associated dividends are deducted on the Consolidated Statements of Income before arriving at “Net income attributable to common shareholders” and shown on the Consolidated Statement of Changes in Equity as a deduction from retained earnings. The First Preferred Shares of each series rank on a parity with the First Preferred Shares of every other series and are entitled to a preference over the Second Preferred Shares, the Common Shares, and any other shares ranking junior to the First Preferred Shares with respect to the payment of dividends and the distribution of the remaining property and assets or return of capital of the Company in the liquidation, dissolution or wind-up, whether voluntary or involuntary. In the event the Company fails to pay, in aggregate, eight quarterly dividends on any series of the First Preferred Shares, the holders of the First Preferred Shares, for only so long as the dividends remain in arrears, will be entitled to attend any meeting of shareholders of the Company at which directors are to be elected and to vote for the election of two directors out of the total number of directors elected at any such meeting.
v3.25.0.1
Non-Controlling Interest in Subsidiaries (Components of Non-Controlling Interest) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Noncontrolling Interest [Line Items]    
Stockholders' Equity Attributable to Noncontrolling Interest $ 14 $ 14
GBPC    
Noncontrolling Interest [Line Items]    
Noncontrolling Interest, Amount Represented by Preferred Stock $ 14 $ 14
v3.25.0.1
Non-Controlling Interest in Subsidiaries (Preferred Shares of GBPC) (Details) - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Noncontrolling Interest [Line Items]    
Number of shares issued and outstanding 58,000,000 58,000,000
Non-voting Cumulative Redeemable Variable Perpetual Preferred Shares | GBPC    
Noncontrolling Interest [Line Items]    
Preferred Stock, Shares Authorized 10,000  
Number of shares issued and outstanding 10,000 10,000
Outstanding as at December 31 $ 14 $ 14
v3.25.0.1
Non-Controlling Interest in Subsidiaries (Narrative) (Details) - GBPC
12 Months Ended
Dec. 31, 2024
$ / shares
Noncontrolling Interest [Line Items]  
Preferred Stock, Dividend Payment Terms 6.0 per cent per annum fixed cumulative preferential dividend to be paid semi-annually
Preferred Stock, Redemption Terms The preferred shares are redeemable by GBPC after June 17, 2021
Non-voting Cumulative Redeemable Variable Perpetual Preferred Shares  
Noncontrolling Interest [Line Items]  
Preferred Stock, Redemption Price Per Share $ 1,000
Non-voting Cumulative Redeemable Variable Perpetual Preferred Shares | USD preferred shares  
Noncontrolling Interest [Line Items]  
Debt Instrument, Interest Rate, Stated Percentage 6.00%
v3.25.0.1
Supplementary Information to Consolidated Statements of Cash Flows (Summary of Supplementary Information to Consolidated Statement of Cash Flows) (Details) - CAD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Changes in non-cash working capital    
Inventory $ 38 $ (31)
Receivables and other current assets (154) 653
Accounts payable 536 (538)
Other current liabilities 32 (179)
Total non-cash working capital (452) 95
Supplemental disclosure of cash paid:    
Interest 989 930
Income Taxes 34 43
Supplemental disclosure of non-cash activities:    
Accrued proceeds from disposal of investment subject to significant influence 25 0
Common share dividends reinvested 291 271
Reclassification of short-term debt to long-term debt 0 657
Decrease in accrued capital expenditures 0 (19)
Supplemental disclosure of operating activities:    
Net change in short-term regulatory assets and liabilities $ (118) 123
January 2023 Settlement Of NMGC Gas Hedges [Member]    
Changes in non-cash working capital    
Receivables and other current assets   162
Nova Scotia Cap-And-Trade Program [Member]    
Changes in non-cash working capital    
Other current liabilities   $ 166
v3.25.0.1
Stock-Based Compensation (Employee Common Share Purchase Plan and Common Shareholders Dividend Reinvestment and Share Purchase Plan) (Narrative) (Details)
shares in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
$ / mo
shares
Dec. 31, 2024
USD ($)
$ / mo
shares
Dec. 31, 2023
CAD ($)
Employee Common Share Purchase Plan      
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]      
Employee Common Share Purchase Plan, Description Eligible employees can participate in the ECSPP. As of December 31, 2024, the plan allows employees to make cash contributions of a minimum of $25 per month to a maximum of $20,000 CAD or $15,000 USD per year for the purpose of purchasing common shares of Emera. The Company also contributes 20 per cent of the employees’ contributions to the plan. The plan allows reinvestment of dividends for all participants except for where prohibited by law. Eligible employees can participate in the ECSPP. As of December 31, 2024, the plan allows employees to make cash contributions of a minimum of $25 per month to a maximum of $20,000 CAD or $15,000 USD per year for the purpose of purchasing common shares of Emera. The Company also contributes 20 per cent of the employees’ contributions to the plan. The plan allows reinvestment of dividends for all participants except for where prohibited by law.  
Defined Contribution Plan, Minimum Annual Contributions Per Employee, Amount | $ / mo 25 25  
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount $ 20,000 $ 15,000  
Defined Contribution Plan, Employer Matching Contribution, Percent of Match 20.00% 20.00%  
Compensation cost for shares issued | $ $ 4,000,000   $ 3,000,000
Dividend Reinvestment Plan      
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]      
Employee Common Share Purchase Plan, Description The Company also has a Common Shareholders DRIP, which provides an opportunity for shareholders residing in Canada to reinvest dividends and purchase common shares. This plan provides for a discount of up to 5 per cent from the average market price of Emera’s common shares for common shares purchased with the reinvestment of cash dividends. The discount was 2 per cent in 2024. The Company also has a Common Shareholders DRIP, which provides an opportunity for shareholders residing in Canada to reinvest dividends and purchase common shares. This plan provides for a discount of up to 5 per cent from the average market price of Emera’s common shares for common shares purchased with the reinvestment of cash dividends. The discount was 2 per cent in 2024.  
Maximum aggregate number of common shares reserved for issuance | shares 7 7  
Discount from Market Price, Purchase Date 2.00% 2.00%  
Dividend Reinvestment Plan | Maximum      
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]      
Discount from Market Price, Purchase Date 5.00% 5.00%  
v3.25.0.1
Stock-Based Compensation (Narrative) (Details) - CAD ($)
$ / shares in Units, $ in Thousands, shares in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Stock option plan, Additional information    
Percentage of outstanding stock maximum 10.00%  
Dividend Reinvestment Plan    
Stock option plan, Additional information    
Maximum aggregate number of common shares reserved for issuance 7.0  
DSU Plan    
Share Unit Plans    
Cash payments made during the year $ 2,000 $ 3,000
Employee Stock Option Plan    
Stock option plan, Additional information    
Maximum term 10 years  
Maximum aggregate number of common shares reserved for issuance 6.0 6.0
Terms of award P10Y  
Share Unit Plans    
Stock option plan, Additional information    
Maximum aggregate number of common shares reserved for issuance 2.0 2.0
First Anniversary | DSU Plan | Executive and senior management    
Stock option plan, Additional information    
Vesting rights, percentage 25.00%  
Vesting period after date of retirement | Employee Stock Option Plan    
Stock option plan, Additional information    
Vesting period 27 months  
Vesting period after termination without just cause or death | Employee Stock Option Plan    
Stock option plan, Additional information    
Vesting period 6 months  
Vesting period after termination for just cause or resignation | Employee Stock Option Plan    
Stock option plan, Additional information    
Vesting period 60 days  
After first year of program | DSU Plan | Executive and senior management | Minimum    
Stock option plan, Additional information    
Vesting rights, percentage 50.00%  
Stock Option Plan    
Stock option plan, Additional information    
Share-based payment award, description The Company has a stock option plan that grants options to senior management of the Company for a maximum term of 10 years. The option price of the stock options is the closing price of the Company’s common shares on the Toronto Stock Exchange on the last business day on which such shares were traded before the date on which the option is granted. The maximum aggregate number of shares issuable under this plan is 14.7 million shares. As at December 31, 2024, Emera was in compliance with this requirement. Stock options granted in 2021 and prior vest in 25 per cent increments on the first, second, third and fourth anniversaries of the date of the grant. Stock options granted in 2022 and thereafter vest in 20 per cent increments on the first, second, third, fourth and fifth anniversaries of the date of the grant. If an option is not exercised within 10 years, it expires and the optionee loses all rights thereunder. The holder of the option has no rights as a shareholder until the option is exercised and shares have been issued. The total number of stocks to be optioned to any optionee shall not exceed five per cent of the issued and outstanding common stocks on the date the option is granted.  
Maximum aggregate number of common shares reserved for issuance 14.7  
Vesting rights The holder of the option has no rights as a shareholder until the option is exercised and shares have been issued.  
Percentage of outstanding stock maximum 5.00%  
Policy for issuing shares upon exercise The total number of stocks to be optioned to any optionee shall not exceed five per cent of the issued and outstanding common stocks on the date the option is granted.  
Cash received for options exercised $ 3,000 $ 6,000
Total intrinsic value of options exercised $ 1,000 $ 2,000
Exercise price range, lower range limit $ 39.93 $ 32.35
Exercise price range, upper range limit $ 60.03 $ 60.03
Share Unit Plans    
Compensation cost recognized for employee and director $ 2,000 $ 2,000
Stock Option Plan, Granted 2021 | First Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 25.00%  
Stock Option Plan, Granted 2021 | Second Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 25.00%  
Stock Option Plan, Granted 2021 | Third Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 25.00%  
Stock Option Plan, Granted 2021 | Fourth Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 25.00%  
Stock Option Plan, Granted 2022 | First Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 20.00%  
Stock Option Plan, Granted 2022 | Second Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 20.00%  
Stock Option Plan, Granted 2022 | Third Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 20.00%  
Stock Option Plan, Granted 2022 | Fourth Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 20.00%  
Stock Option Plan, Granted 2022 | Fifth Anniversary    
Stock option plan, Additional information    
Vesting rights, percentage 20.00%  
Share Unit Plans | Share Unit Plans    
Stock option plan, Additional information    
Share-based payment award, description The Company has DSU, PSU and RSU plans. The plans and the liabilities are marked-to-market at the end of each period based on an average common share price at the end of the period.  
Deferred Share Unit Plans    
Share Unit Plans    
Compensation cost recognized for employee and director $ 13,000 2,000
Tax expense related to compensation costs for share units realized 4,000 1,000
Deferred Share Unit Plans | Employee    
Share Unit Plans    
Share Unit Plans: Aggregate intrinsic value 43,000 36,000
Deferred Share Unit Plans | Director    
Share Unit Plans    
Share Unit Plans: Aggregate intrinsic value $ 45,000 37,000
Deferred Share Unit Plans | Share Unit Plans | DSU Plan    
Share Unit Plans    
Deferred share unit plan, description When short-term incentive awards are determined, the amount elected is converted to DSUs, which have a value equal to the market price of an Emera common share. When a dividend is paid on Emera’s common shares, each participant’s DSU account is allocated additional DSUs equal in value to the dividends paid on an equivalent number of Emera common shares. Unless otherwise determined by the Management Resources and Compensation Committee (“MRCC”), following termination of employment or retirement, and by December 15 of the calendar year after termination or retirement, the value of the DSUs credited to the participant’s account is calculated by multiplying the number of DSUs in the participant’s account by the average of Emera’s stock closing price for the fifty trading days prior to a given calculation date. Payments are made in cash. In addition, special DSU awards may be made from time to time by the MRCC to selected executives and senior management to recognize singular achievements or by achieving certain corporate objectives.  
Deferred Share Unit Plans | Share Unit Plans | DSU Plan | Executive and senior management    
Share Unit Plans    
Deferred share unit plan, description Under the executive and senior management DSU plan, each participant may elect to defer all or a percentage of their annual incentive award in the form of DSUs with the understanding, for participants who are subject to executive share ownership guidelines, a minimum of 50 per cent of the value of their actual annual incentive award (25 per cent in the first year of the program) will be payable in DSUs until the applicable guidelines are met.  
Deferred Share Unit Plans | Share Unit Plans | DSU Plan | Director    
Share Unit Plans    
Deferred share unit plan, description Under the Directors’ DSU plan, Directors of the Company may elect to receive all or any portion of their compensation in DSUs in lieu of cash compensation, subject to requirements to receive a minimum portion of their annual retainer in DSUs. Directors’ fees are paid on a quarterly basis and, at the time of each payment of fees, the applicable amount is converted to DSUs. A DSU has a value equal to one Emera common share. When a dividend is paid on Emera’s common shares, the Director’s DSU account is credited with additional DSUs. DSUs cannot be redeemed for cash until the Director retires, resigns or otherwise leaves the Board. The cash redemption value of a DSU equals the market value of a common share at the time of redemption, pursuant to the plan. Following retirement or resignation from the Board, the value of the DSUs credited to the participant’s account is calculated by multiplying the number of DSUs in the participant’s account by Emera’s closing common share price on the date DSUs are redeemed.  
Performance Share Unit Plan    
Stock option plan, Additional information    
Vesting period 3 years  
Award service period 3 years  
Share Unit Plans    
Tax expense related to compensation costs for share units realized $ 5,000 3,000
Cash payments made during the year 14,000 19,000
Performance Share Unit Plan | Employee    
Share Unit Plans    
Share Unit Plans: Aggregate intrinsic value $ 50,000 41,000
Performance Share Unit Plan | Share Unit Plans    
Stock option plan, Additional information    
Share-based payment award, description Under the PSU plan, certain executive and senior employees are eligible for long-term incentives payable through the plan. PSUs are granted annually for three-year overlapping performance cycles, resulting in a cash payment. Unless otherwise determined by the MRCC, PSUs are granted based on the average of Emera’s stock closing price for the fifty trading days prior to the effective grant date. Dividend equivalents are awarded and paid in the form of additional PSUs. The PSU value varies according to the Emera common share market price and corporate performance. PSUs vest at the end of the three-year cycle and the payouts will be calculated and approved by the MRCC early in the following year. The value of the payout considers actual service over the performance cycle and may be pro-rated in certain departure scenarios. In the case of retirement, as defined in the PSU plan, grants may continue to vest in full and payout in normal course post-retirement.  
Compensation cost recognized for stock options $ 18,000 11,000
Restricted Share Unit Plan    
Stock option plan, Additional information    
Vesting period 3 years  
Award service period 3 years  
Share Unit Plans    
Tax expense related to compensation costs for share units realized $ 4,000 3,000
Cash payments made during the year 10,000 10,000
Restricted Share Unit Plan | Employee    
Share Unit Plans    
Share Unit Plans: Aggregate intrinsic value $ 41,000 32,000
Restricted Share Unit Plan | Share Unit Plans    
Stock option plan, Additional information    
Share-based payment award, description Under the RSU plan, certain executive and senior employees are eligible for long-term incentives payable through the plan. RSUs are granted annually for three-year overlapping performance cycles, resulting in a cash payment. Unless otherwise determined by the MRCC, RSUs are granted based on the average of Emera’s stock closing price for the fifty trading days prior to the effective grant date. Dividend equivalents are awarded and paid in the form of additional RSUs. The RSU value varies according to the Emera common share market price. RSUs vest at the end of the three-year cycle and the payouts will be calculated and approved by the MRCC early in the following year. The value of the payout considers actual service over the performance cycle and may be pro-rated in certain departure scenarios. In the case of retirement, as defined in the RSU plan, grants may continue to vest in full and payout in normal course post-retirement.  
Compensation cost recognized for stock options $ 15,000 $ 10,000
v3.25.0.1
Stock-Based Compensation (Weighted Average Fair Values per Stock Option and Assumptions for Options Granted) (Details) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Stock-Based Compensation [Abstract]    
Weighted average FV per option $ 4.66 $ 6.32
Expected term 5 years 5 years
Risk-free interest rate 3.56% 3.53%
Expected dividend yield 6.11% 5.05%
Expected volatility 20.67% 20.07%
v3.25.0.1
Stock-Based Compensation (Summary of Stock Option Information) (Details) - CAD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Non-Vested Options: Weighted average exercise price per share    
Non-Vested Options: Weighted average exercise price per share, Granted $ 4.66 $ 6.32
Stock option plan, Additional information    
Non-Vested options: Unrecognized compensation $ 6 $ 5
Non-vested options: Weighted average recognition period 3 years 3 years
Vested Options: Weighted average remaining term 4 years 5 years
Vested Options: Aggregate intrinsic value $ 11 $ 8
Vested Options: Fair value $ 2 $ 2
Employee Stock Option Plan    
Total Options, Number of Options    
Total Options: Number of Options, Outstanding, Beginning Balance 3,095,604  
Granted 792,600  
Total Options: Number of Options, Exercised (78,839)  
Total Options: Number of Options, Forfeited (13,325)  
Total Options: Number of Options, Outstanding, Ending Balance 3,796,040 3,095,604
Total Options: Number of Options, Options exercisable 2,188,550  
Total Options, Weighted average exercise price per share    
Total Options: Weighted average exercise price per share, Outstanding, Beginning Balance $ 51.20  
Total Options: Weighted average exercise price per share, Granted 46.97  
Total Options: Weighted average exercise price per share, Exercised 39.86  
Total Options: Weighted average exercise price per share, Forfeited 56.14  
Total Options: Weighted average exercise price per share, Outstanding, Ending Balance 50.53 $ 51.20
Total Options: Weighted average exercise price per share, Options exercisable $ 50.07  
Non-Vested Options, Number of Options    
Non-Vested Options: Number of Options, Outstanding, Beginning Balance 1,253,255  
Granted 792,600  
Non-Vested Options: Number of Options, Vested 438,365  
Non-Vested Options: Number of options, Forfeited 0  
Non-Vested Options: Number of Options, Ending Balance 1,607,490 1,253,255
Non-Vested Options: Weighted average exercise price per share    
Non-Vested Options: Weighted average exercise price per share, Outstanding, Beginning Balance $ 5.17  
Non-Vested Options: Weighted average exercise price per share, Granted 4.66  
Non-Vested Options: Weighted average exercise price per share, Vested 4.58  
Non-Vested Options: Weighted average exercise price per share, Outstanding, Ending Balance $ 5.08 $ 5.17
v3.25.0.1
Stock-Based Compensation (Summary of Activity Related to Employee and Director Deferred Share Units) (Details) - DSU Plan - Deferred Share Unit Plans
12 Months Ended
Dec. 31, 2024
$ / shares
shares
Employee  
Share Unit Plans: Units  
Share Unit Plans: Outstanding, Beginning Balance | shares 712,963
Share Unit Plans: Granted including DRIP | shares 86,417
Share Unit Plans: Exercised | shares (10,292)
Share Unit Plans: Outstanding and exercisable, Ending Balance | shares 789,088
Share Unit Plans: Weighted Average Grant Date Fair Value  
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding, Beginning Balance | $ / shares $ 42.29
Share Unit Plans: Weighted Average Grant Date Fair Value: Granted including DRIP | $ / shares 45.20
Share Unit Plans: Weighted Average Grant Date Fair Value: Exercised | $ / shares 38.77
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding and exercisable, Ending Balance | $ / shares $ 42.65
Director  
Share Unit Plans: Units  
Share Unit Plans: Outstanding, Beginning Balance | shares 729,058
Share Unit Plans: Granted including DRIP | shares 134,795
Share Unit Plans: Exercised | shares (34,997)
Share Unit Plans: Outstanding and exercisable, Ending Balance | shares 828,856
Share Unit Plans: Weighted Average Grant Date Fair Value  
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding, Beginning Balance | $ / shares $ 46.24
Share Unit Plans: Weighted Average Grant Date Fair Value: Granted including DRIP | $ / shares 48.98
Share Unit Plans: Weighted Average Grant Date Fair Value: Exercised | $ / shares 36.04
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding and exercisable, Ending Balance | $ / shares $ 47.12
v3.25.0.1
Stock-Based Compensation (Summary of Activity Related to Employee Performance Share Units) (Details) - Performance Share Unit Plan - Employee - CAD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Share Unit Plans: Units    
Share Unit Plans: Outstanding, Beginning Balance 743,365  
Share Unit Plans: Granted including DRIP 354,793  
Share Unit Plans: Exercised (253,136)  
Share Unit Plans: Forfeited (12,929)  
Share Unit Plans: Outstanding and exercisable, Ending Balance 832,093  
Share Unit Plans: Weighted Average Grant Date Fair Value    
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding, Beginning Balance $ 55.13  
Share Unit Plans: Weighted Average Grant Date Fair Value: Granted including DRIP 48.69  
Share Unit Plans: Weighted Average Grant Date Fair Value: Exercised 54.66  
Share Unit Plans: Weighted Average Grant Date Fair Value: Forfeited 52.53  
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding and exercisable, Ending Balance $ 52.57  
Share Unit Plans: Aggregate intrinsic value    
Share Unit Plans: Aggregate intrinsic value $ 50.0 $ 41.0
v3.25.0.1
Stock-Based Compensation (Summary of Activity Related to Employee Restricted Share Units) (Details) - Restricted Share Unit Plan - Employee - CAD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Share Unit Plans: Units    
Share Unit Plans: Outstanding, Beginning Balance 562,641  
Share Unit Plans: Granted including DRIP 287,976  
Share Unit Plans: Exercised (183,241)  
Share Unit Plans: Forfeited (14,228)  
Share Unit Plans: Outstanding and exercisable, Ending Balance 653,148  
Share Unit Plans: Weighted Average Grant Date Fair Value    
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding, Beginning Balance $ 55.01  
Share Unit Plans: Weighted Average Grant Date Fair Value: Granted including DRIP 48.65  
Share Unit Plans: Weighted Average Grant Date Fair Value: Exercised 54.66  
Share Unit Plans: Weighted Average Grant Date Fair Value: Forfeited 52.45  
Share Unit Plans: Weighted Average Grant Date Fair Value: Outstanding and exercisable, Ending Balance $ 52.36  
Share Unit Plans: Aggregate intrinsic value    
Share Unit Plans: Aggregate intrinsic value $ 41 $ 32
v3.25.0.1
Variable Interest Entities (Summary of Material Unconsolidated Variable Interest Entities) (Details) - NSPML - NSPML - CAD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Variable Interest Entity [Line Items]    
Equity Method Investment, Underlying Equity in Net Assets $ 475 $ 489
Maximum exposure to loss $ 6 $ 6