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ARC Resources : Financial Report (ESTMA Report 2025 Final)

ARC Resources : Financial Report (ESTMA Report 2025

Arc Resources Ltd.April 29, 20264
ARC Resources : Financial Report (ESTMA Report 2025 Final)

About this update from Arc Resources Ltd.

Extractive Sector Transparency Measures Act - Annual Report Reporting Entity Name ARC Resources Ltd. Reporting Year From 2025-01-01 To: 2025-12-31 Date submitted 2026-04-29 Reporting Entity ESTMA Identification Number E256030 Original Submission Amended Report Other Subsidiaries Included (optional field) For Consolidated Reports - Subsidiary Reporting Entities Included in Report: ARC RESOURCES U.S. HOLDINGS LTD. E054845 ARC RESOURCES U.S. CORP. E578685 Not Substituted Attestation by Reporting Entity In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above. Full Name of Director or Officer of Reporting Entity Kristen J. Bibby Date 2026-04-29 Position Title Senior VP and CFO Extractive Sector Transparency Measures Act - Annual Report Reporting Year From: 2025-01-01 To: 2025-12-31 Reporting Entity Name ARC Resources Ltd. Currency of the Report CAD Reporting Entity ESTMA Identification Number E256030 Subsidiary Reporting Entities (if necessary) ARC RESOURCES U.S. HOLDINGS LTD. E054845 ARC RESOURCES U.S. CORP. E578685 Payments by Payee Country Payee Name 1 Departments, Agency, etc… within Payee that Received Payments 2 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid to Payee Notes 34 Canada DOIG RIVER FIRST NATION 190,000 190,000 Canada HALFWAY RIVER FIRST NATION 10,550,000 10,550,000 Bonuses paid in-kind total $1,200,000 and are valued at the fair market value. Canada MUNICIPAL DISTRICT OF GREENVIEW NO. 16 21,420,000 910,000 22,330,000 Canada PROVINCE OF ALBERTA ALBERTA ENERGY REGULATOR 10,380,000 10,380,000 Canada PROVINCE OF ALBERTA MINISTER OF FINANCE 1,170,000 4,240,000 5,410,000 Canada PROVINCE OF ALBERTA PROVINCIAL TREASURER OF ALBERTA 459,930,000 1,080,000 461,010,000 Royalties paid in-kind total $41,480,000 and are valued at the fair market value of the volumes taken in-kind, based on ARC's realized sales price. Canada PROVINCE OF ALBERTA TAX AND REVENUE ADMINISTRATION 65,150,000 65,150,000 Canada PROVINCE OF BRITISH COLUMBIA MINISTER OF FINANCE 4,160,000 92,940,000 6,000,000 103,100,000 Canada PROVINCE OF BRITISH COLUMBIA BRITISH COLUMBIA ENERGY REGULATOR 6,640,000 6,640,000 Canada GOVERNMENT OF CANADA RECEIVER GENERAL REVENUE CANADA TAXATION CENTRE 124,350,000 124,350,000 Canada SAULTEAU FIRST NATIONS 180,000 180,000 Additional Notes: 1 Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z). 2 Optional field. 3 When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. 4 Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. Extractive Sector Transparency Measures Act - Annual Report Reporting Year From: 2025-01-01 To: 2025-12-31 Reporting Entity Name ARC Resources Ltd. Currency of the Report CAD Reporting Entity ESTMA Identification Number E256030 Subsidiary Reporting Entities (if necessary) ARC RESOURCES U.S. HOLDINGS LTD. E054845 ARC RESOURCES U.S. CORP. E578685 Payments by Project Country Project Name 1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes 23 Canada Alberta 21,420,000 459,930,000 13,540,000 4,240,000 499,130,000 Royalties paid in-kind total $41,480,000 and are valued at the fair market value of the volumes taken in-kind, based on ARC's realized sales price. Canada British Columbia 4,160,000 92,940,000 12,640,000 10,920,000 120,660,000 Bonuses paid in-kind total $1,200,000 and are valued at the fair market value. Additional Notes 3 : 1 Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. 2 When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. 3 Any payments made in currencies other than the report currency must be identified. 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