Annual Report by a Canadian Issuer — Form 40-F — SEA’34
Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 40-F Annual Report by a Canadian Issuer HTML 95K
2: EX-97 EX-97 Stock Exchange Recoupment Policy HTML 58K
3: EX-99.1 EX-99.1 2024 Aif HTML 1.03M
4: EX-99.2 EX-99.2 Q4 2023 Financial Statements HTML 2.65M
5: EX-99.3 EX-99.3 2023 Q4 MD&A HTML 1.27M
6: EX-99.4 EX-99.4 Consent Letter From Ernst & Young LLP HTML 44K
7: EX-99.5 EX-99.5 2023 Q4 Sox 302 CEO Certification HTML 47K
8: EX-99.6 EX-99.6 2023 Q4 Sox 302 CFO Certification HTML 47K
9: EX-99.7 EX-99.7 2023 Q4 Sox 906 CEO Certification HTML 44K
10: EX-99.8 EX-99.8 2023 Q4 Sox 906 CFO Certification HTML 44K
16: R1 Cover Page HTML 117K
17: R2 Audit Information HTML 49K
18: R3 Consolidated Statements of Operations HTML 170K
19: R4 Consolidated Statements of Comprehensive Income HTML 82K
(Loss)
20: R5 Consolidated Statements of Comprehensive Income HTML 52K
(Loss) (Parenthetical)
21: R6 Consolidated Balance Sheets HTML 220K
22: R7 Consolidated Statements of Equity HTML 116K
23: R8 Consolidated Statements of Cash Flows HTML 165K
24: R9 Notes to the Consolidated Financial Statements HTML 47K
25: R10 Significant accounting policies HTML 122K
26: R11 Recently issued accounting pronouncements HTML 60K
27: R12 Business acquisitions, development projects and HTML 70K
disposition transactions
28: R13 Accounts receivable HTML 45K
29: R14 Property, plant and equipment HTML 84K
30: R15 Intangible assets and goodwill HTML 73K
31: R16 Regulatory matters HTML 117K
32: R17 Long-term investments HTML 140K
33: R18 Long-term debt HTML 127K
34: R19 Pension and other post-employment benefits HTML 240K
35: R20 Other assets HTML 59K
36: R21 Other long-term liabilities HTML 96K
37: R22 Shareholders' capital HTML 147K
38: R23 Accumulated other comprehensive income (Loss) HTML 81K
39: R24 Dividends HTML 56K
40: R25 Related party transactions HTML 52K
41: R26 Non-controlling interests and redeemable HTML 105K
non-controlling interests
42: R27 Income taxes HTML 129K
43: R28 Other net losses HTML 61K
44: R29 Basic and diluted net earnings (loss) per share HTML 60K
45: R30 Segmented information HTML 159K
46: R31 Commitments and contingencies HTML 73K
47: R32 Non-cash operating items HTML 60K
48: R33 Financial instruments HTML 280K
49: R34 Comparative figures HTML 46K
50: R35 Significant accounting policies (Policies) HTML 190K
51: R36 Significant accounting policies (Tables) HTML 52K
52: R37 Business acquisitions, development projects and HTML 59K
disposition transactions (Tables)
53: R38 Property, plant and equipment (Tables) HTML 82K
54: R39 Intangible assets and goodwill (Tables) HTML 78K
55: R40 Regulatory matters (Tables) HTML 114K
56: R41 Long-term investments (Tables) HTML 196K
57: R42 Long-term debt (Tables) HTML 150K
58: R43 Pension and other post-employment benefits HTML 243K
(Tables)
59: R44 Other assets (Tables) HTML 59K
60: R45 Other long-term liabilities (Tables) HTML 96K
61: R46 Shareholders' capital (Tables) HTML 140K
62: R47 Accumulated other comprehensive income (Loss) HTML 79K
(Tables)
63: R48 Dividends (Tables) HTML 55K
64: R49 Non-controlling interests and redeemable HTML 100K
non-controlling interests (Tables)
65: R50 Income taxes (Tables) HTML 132K
66: R51 Other net losses (Tables) HTML 62K
67: R52 Basic and diluted net earnings (Loss) Per Share HTML 58K
(Tables)
68: R53 Segmented information (Tables) HTML 155K
69: R54 Commitments and contingencies (Tables) HTML 66K
70: R55 Non-cash operating items (Tables) HTML 61K
71: R56 Financial instruments (Tables) HTML 259K
72: R57 Notes to the Consolidated Financial Statements - HTML 45K
Additional Information (Detail)
73: R58 Significant accounting policies - Additional HTML 108K
Information (Detail)
74: R59 Significant accounting policies - Estimated And HTML 61K
Weighted Average Useful Lives of Depreciable
Assets (Detail)
75: R60 Business acquisitions, development projects and HTML 97K
disposition transactions - Additional Information
(Detail)
76: R61 Business acquisitions, development projects and HTML 85K
disposition transactions - Schedule of Preliminary
Allocation Of The Acquisition Prices Of Assets
Acquired and Liabilities Assumed (Detail)
77: R62 Accounts receivable - Additional Information HTML 51K
(Detail)
78: R63 Property, plant and equipment - Schedule of Plant, HTML 69K
Property and Equipment (Detail)
79: R64 Property, plant and equipment - Additional HTML 70K
Information (Detail)
80: R65 Property, plant and equipment - Interest and AFUDC HTML 55K
Capitalized (Details)
81: R66 Intangible assets and goodwill - Schedule of HTML 62K
Intangible Assets (Details)
82: R67 Intangible assets and goodwill - Additional HTML 55K
Information (Details)
83: R68 Intangible assets and goodwill - Schedule of HTML 52K
Goodwill (Details)
84: R69 Regulatory Matters - Regulatory Proceedings HTML 69K
(Details)
85: R70 Regulatory matters - Regulatory Assets and HTML 102K
Liabilities (Detail)
86: R71 Regulatory Matters - Narrative (Details) HTML 45K
87: R72 Regulatory Matters - Regulatory Assets and HTML 135K
Liabilities - Footnote (Details)
88: R73 Long-term investments - Schedule of Long-Term HTML 66K
Investments (Detail)
89: R74 Long-term investments - Income from Long-term HTML 72K
Investments (Details)
90: R75 Long-term investments - Narrative (Detail) HTML 123K
91: R76 Long-term investments - Operating entities HTML 58K
(Detail)
92: R77 Long-term investments - Equity method investees HTML 65K
(Detail)
93: R78 Long-term investments - Investments in Significant HTML 108K
Partnerships and Joint Ventures (Details)
94: R79 Long-term investments - Combined Information for HTML 57K
APUC's interest in VIE's (Details)
95: R80 Long-term debt - Schedule of Long-term Debt HTML 104K
(Detail)
96: R81 Long-term debt - Additional Information (Detail) HTML 130K
97: R82 Long-term debt - Bank Credit Facilities Available HTML 60K
to AQN and its Operating Groups (Details)
98: R83 Long-term debt - Schedule of Interest Expense HTML 56K
(Details)
99: R84 Long-term debt - Principal Payments (Detail) HTML 62K
100: R85 Pension and other post-retirement benefits - HTML 62K
Additional Information (Detail)
101: R86 Pension and other post-retirement benefits - HTML 125K
Projected Benefit Obligations, Fair Value of Plan
Assets, and Funded Status (Detail)
102: R87 Pension and other post-retirement benefits - HTML 59K
Benefit Obligations in Excess of Plan Assets
(Detail)
103: R88 Pension and other post-retirement benefits - HTML 86K
Amounts Recognized in Accumulated Other
Comprehensive Loss (Detail)
104: R89 Pension and other post-retirement benefits - HTML 63K
Weighted Average Assumptions Used to Determine Net
Benefit Obligation (Detail)
105: R90 Pension and other post-retirement benefits - HTML 64K
Weighted Average Assumptions Used to Determine Net
Benefit Cost (Detail)
106: R91 Pension and other post-employment benefits - HTML 78K
Components of Net Benefit Costs for Pension Plans
and OPEB Recorded as Part of Administrative
Expenses (Detail)
107: R92 Pension and other post-retirement benefits - HTML 60K
Target Plan Asset Allocation (Detail)
108: R93 Pension and other post-retirement benefits - Fair HTML 57K
Value of Investments by Asset Category (Detail)
109: R94 Pension and other post-retirement benefits- Change HTML 56K
in Plan Assets (Detail)
110: R95 Pension and other post-retirement benefits - HTML 61K
Expected Benefit Payments (Detail)
111: R96 Other assets - Schedule of Other Assets (Detail) HTML 67K
112: R97 Other long-term liabilities - Schedule of HTML 82K
Long-Term Liabilities and Deferred Credits
(Detail)
113: R98 Other long-term liabilities - Additional HTML 115K
Information (Detail)
114: R99 Other long-term liabilities - Asset Retirement HTML 55K
Obligations (Detail)
115: R100 Other long-term liabilities - Changes in HTML 55K
Environmental Remediation Obligation (Detail)
116: R101 Shareholders' capital - Common Shares (Detail) HTML 58K
117: R102 Shareholders' capital - Additional Information HTML 152K
(Detail)
118: R103 Shareholders' capital - Preferred Shares (Detail) HTML 56K
119: R104 Shareholder's capital - Share-Based Compensation HTML 55K
Expense (Detail)
120: R105 Shareholders' capital - Fair Value of Share HTML 55K
Options Granted (Detail)
121: R106 Shareholders' capital - Stock Option Activity HTML 95K
(Detail)
122: R107 Shareholder's capital - Performance Stock Units HTML 94K
(Detail)
123: R108 Shareholder's capital - Bonus Deferral RSUs HTML 74K
(Detail)
124: R109 Accumulated other comprehensive income (loss) - HTML 93K
Schedule of Accumulated Other Comprehensive Income
(Loss) (Detail)
125: R110 Dividends (Detail) HTML 57K
126: R111 Related party transactions (Detail) HTML 71K
127: R112 Non-controlling interests and redeemable HTML 58K
non-controlling interests - Net Loss Attributable
to Non-Controlling Interest (Detail)
128: R113 Non-controlling interests and redeemable HTML 77K
non-controlling interests - Change in
Non-Controlling Interests (Detail)
129: R114 Non-controlling interests and redeemable HTML 94K
non-controlling interests - Net Loss Attributable
to Non-Controlling Interest - Additional
Information (Detail)
130: R115 Non-controlling interests and redeemable HTML 58K
non-controlling interests - Change in Redeemable
non-controlling Interest (Detail)
131: R116 Income taxes - Additional Information (Detail) HTML 57K
132: R117 Income taxes - Provision for Income Taxes (Detail) HTML 75K
133: R118 Income taxes - Income (Loss) Before Taxes (Detail) HTML 54K
134: R119 Income taxes - Income Tax Expense (Recovery) HTML 61K
Attributable to Income (Loss) (Detail)
135: R120 Income taxes - Tax Effect on Significant Portions HTML 81K
of Deferred Tax Assets and Deferred Tax
Liabilities (Detail)
136: R121 Income taxes - Summary of Valuation Allowance for HTML 51K
Deferred Tax Assets (Detail)
137: R122 Income taxes - Non Capital Losses Carry Forwards HTML 59K
(Detail)
138: R123 Other net losses - Other Net Losses (Gains) HTML 62K
(Detail)
139: R124 Other net losses - Additional Information HTML 55K
(Details)
140: R125 Basic and diluted net earnings (loss) per share - HTML 86K
Schedule of Earnings (Loss) per Share (Detail)
141: R126 Basic and diluted net earnings (loss) per share - HTML 52K
Additional Information (Detail)
142: R127 Segmented information - Additional Information HTML 47K
(Detail)
143: R128 Segmented information - Results of Operations and HTML 142K
Assets for Segments (Detail)
144: R129 Segmented information - Information on Operations HTML 65K
by Geographic Area (Detail)
145: R130 Commitments and contingencies - Additional HTML 63K
Information (Detail)
146: R131 Commitments and contingencies - Estimates of HTML 74K
Future Commitments (Detail)
147: R132 Non-cash operating items - Changes in Non-Cash HTML 67K
Operating Items (Detail)
148: R133 Financial instruments - Fair Value of Financial HTML 198K
Instruments (Detail)
149: R134 Financial instruments - Additional Information HTML 175K
(Detail)
150: R135 Financial instruments - Long-term Energy HTML 58K
Derivative Contracts (Detail)
151: R136 Financial instruments - Derivative Instruments HTML 70K
Designated as Amortized into Hedged Activity
(Detail)
152: R137 Financial instruments - Derivative Financial HTML 53K
Instruments Designated as Cash Flow Hedge, Effect
on Statement of Operations (Detail)
153: R138 Financial instruments - Effects on Statement of HTML 70K
Operations of Derivative Financial Instruments Not
Designated as Hedges (Detail)
154: R139 Financial instruments - Outstanding Obligations HTML 52K
(Detail)
155: R140 Financial instruments - Maximum Credit Risk for HTML 54K
these Financial Instruments (Detail)
156: R141 Financial instruments - Liabilities Mature HTML 103K
(Detail)
158: XML IDEA XML File -- Filing Summary XML 305K
161: XML XBRL Instance -- aqunf-20231231_d2_htm XML 5.42M
157: EXCEL IDEA Workbook of Financial Report Info XLSX 386K
12: EX-101.CAL XBRL Calculations -- aqunf-20231231_cal XML 494K
13: EX-101.DEF XBRL Definitions -- aqunf-20231231_def XML 1.92M
14: EX-101.LAB XBRL Labels -- aqunf-20231231_lab XML 3.55M
15: EX-101.PRE XBRL Presentations -- aqunf-20231231_pre XML 2.53M
11: EX-101.SCH XBRL Schema -- aqunf-20231231 XSD 483K
159: JSON XBRL Instance as JSON Data -- MetaLinks 970± 1.53M
160: ZIP XBRL Zipped Folder -- 0001174169-24-000019-xbrl Zip 1.09M
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Algonquin Power & Utilities Corp. (the “Corporation”) on Form 40-F for the year ended December 31, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Darren Myers, Chief Financial Officer of the Corporation, certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:
(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and
(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Corporation.