Financial Responsibility Supplemental Schedule Year Ended June 30, 2023 (Dollars in thousands) Reference to GAAP Financial Statements DOE Ratio Components Ratio Calculation Composite Score Calculation Statement and/or Note Statement Category or Note Description Elements Amount Inputs Result Ratio Strength Factor Weight Composite Score PRIMARY RESERVE RATIO Expendable Net Assets SFP Net assets without donor restrictions Net assets without donor restrictions $ 906,215 906,215 SFP Net assets with donor restrictions Net assets with donor restrictions 209,178 209,178 Note 20 Related Parties Unsecured related party receivables 36,420 (36,420) Property, plant, and equipment (PP&E), net (* includes construction in progress and finance leases, as applicable) 964,657 (964,657) Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, pre-implementation 781,892 Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, post-implementation with outstanding debt 15,162 Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, post-implementation without outstanding debt 92,698 Note 19 Leases and Other Commitments (Operating Leases) Lease right-of-use assets, post-implementation 74,905 N/A N/A Intangible assets - - N/A N/A Post-employment and defined benefit pension liabilities - - Long-term (LT) debt obtained for LT purposes 528,045 528,045 Note 24 U.S. DOE Supplemental Disclosure LT debt for LT purposes, pre-implementation 422,133 Note 24 U.S. DOE Supplemental Disclosure LT debt for LT purposes, post-implementation 28,850 Note 19 Leases and Other Commitments (Operating Leases) Right-of-use lease liabilities, post-implementation 77,062 Note 24 U.S. DOE Supplemental Disclosure Annuities, term endowments, and life income funds with donor restrictions 45,976 (45,976) Annuities with donor restrictions - Term endowments with donor restrictions 42,366 Life income funds with donor restrictions 3,610 Note 24 U.S. DOE Supplemental Disclosure Net assets with donor restrictions restricted in perpetuity 119,599 (119,599) 476,786 Total Expenses and Losses SOA Total Expenses Total expenses without donor restrictions 749,825 749,825 SOA Net unrealized loss and net realized loss on investments Losses without donor restrictions (non-operating and net investment losses, not included in total expenses above) 2,824 2,827 Note 2 Summary of Significant Accounting Policies—Split Interest Agreements (Change in Split Interest Agreements, if loss) 3 SOA Net unrealized loss and net realized loss on investments Net investment losses (included in losses above) (2,824) (2,824) N/A N/A Pension-related changes other than net periodic pension cost (included in losses above) - - 749,828 0.6 3.0 40% 1.2 EQUITY RATIO Modified Net Assets SFP Net assets without donor restrictions Net assets without donor restrictions 906,215 906,215 SFP Net assets with donor restrictions Net assets with donor restrictions 209,178 209,178 N/A N/A Intangible assets - - Note 20 Related Parties Unsecured related party receivable 36,420 (36,420) 1,078,973 Modified Assets SFP Total assets Total assets - 1,990,848 1,990,848 N/A N/A Intangible assets - - - Note 20 Related Parties Unsecured related party receivable - 36,420 (36,420) 1,954,428 0.6 3.0 40% 1.2 NET INCOME RATIO SOA Change in net assets without donor restrictions Change in net assets without donor restrictions 51,763 51,763 51,763 SOA Total revenues and releases without donor restrictions Total revenues and gains without donor restrictions 801,588 801,588 801,588 0.1 3.0 20% 0.6 3.0 See accompanying Notes to Financial Responsibility Supplemental Schedule 49
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