Financial Responsibility Supplemental Schedule Year Ended June 30, 2022 (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 $ 854,452 854,452 SFP Net assets with donor restrictions Net assets with donor restrictions 187,700 187,700 Note 20 Related Parties Unsecured related party receivables 36,109 (36,109) Property, plant, and equipment (PP&E), net (* includes construction in progress and finance leases, as applicable) 986,361 (986,361) Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, pre-implementation 814,482 Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, post-implementation with outstanding debt 19,846 Note 24 U.S. DOE Supplemental Disclosure * PP&E, net, post-implementation without outstanding debt 59,513 Note 19 Leases and Other Commitments (Operating Leases) Lease right-of-use assets, post-implementation 92,520 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 561,380 561,380 Note 24 U.S. DOE Supplemental Disclosure LT debt for LT purposes, pre-implementation 436,902 Note 24 U.S. DOE Supplemental Disclosure LT debt for LT purposes, post-implementation 28,937 Note 19 Leases and Other Commitments (Operating Leases) Right-of-use lease liabilities, post-implementation 95,541 Note 24 U.S. DOE Supplemental Disclosure Annuities, term endowments, and life income funds with donor restrictions 43,786 (43,786) Annuities with donor restrictions - Term endowments with donor restrictions 40,312 Life income funds with donor restrictions 3,474 Note 24 U.S. DOE Supplemental Disclosure Net assets with donor restrictions restricted in perpetuity 106,942 (106,942) 430,334 Total Expenses and Losses SOA Total Expenses Total expenses without donor restrictions 686,040 686,040 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) 54,163 54,215 Note 2 Summary of Significant Accounting Policies—Split Interest Agreements (Change in Split Interest Agreements, if loss) 52 SOA Net unrealized loss and net realized loss on investments Net investment losses (included in losses above) (54,163) (54,163) N/A N/A Pension-related changes other than net periodic pension cost (included in losses above) - - 686,092 0.6 3.0 40% 1.2 EQUITY RATIO Modified Net Assets SFP Net assets without donor restrictions Net assets without donor restrictions 854,452 854,452 SFP Net assets with donor restrictions Net assets with donor restrictions 187,700 187,700 N/A N/A Intangible assets - - Note 20 Related Parties Unsecured related party receivable 36,109 (36,109) 1,006,043 Modified Assets SFP Total assets Total assets 1,954,327 1,954,327 N/A N/A Intangible assets - - Note 20 Related Parties Unsecured related party receivable 36,109 (36,109) 1,918,218 0.5 3.0 40% 1.2 NET INCOME RATIO SOA Change in net assets without donor restrictions Change in net assets without donor restrictions 16,609 16,609 16,609 SOA Total revenues and releases without donor restrictions Total revenues and gains without donor restrictions 702,649 702,649 702,649 0.0 2.2 20% 0.4 2.8 See accompanying Notes to Financial Responsibility Supplemental Schedule 49
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