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Prior Period Revisions | 9 Months Ended
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Sep. 30, 2025
Corporate information and statement of IFRS compliance [abstract] |
Prior Period Revisions |
23. PRIOR PERIOD REVISIONS
In December 2024, it was identified that certain transactions in the U.S. Refining segment were reported on a gross basis in revenues and purchased product rather than on a net basis. As a result, revenues and purchased product were overstated for the three and nine months ended September 30, 2024. The prior periods were revised to reflect the change. There was no impact on net earnings (loss), segment income (loss), cash flows or financial position. The following tables reconcile the amounts previously reported in the Consolidated Statements of Comprehensive Income (Loss) and segmented disclosures to the corresponding revised amounts:
| U.S. Refining Segment |  | Consolidated
For the three months ended September 30, 2024 | Previously Reported |  | Revisions |  | Revised Balance |  | Previously Reported |  | Revisions |  | Revised Balance
Revenues | 7,648 |  |  | (430) |  |  | 7,218 |  | 14,249 |  |  | (430) |  |  | 13,819
Purchased Product | 7,284 |  |  | (430) |  |  | 6,854 |  |  | 7,556 |  |  | (430) |  |  | 7,126 |
Transportation and Blending | — |  |  | — |  |  | — |  |  | 2,489 |  |  | — |  |  | 2,489 |
Purchased Product, Transportation and Blending | 7,284 |  |  | (430) |  |  | 6,854 |  |  | 10,045 |  |  | (430) |  |  | 9,615 |
| 364 |  |  | — |  |  | 364 |  |  | 4,204 |  |  | — |  |  | 4,204 |
| U.S. Refining Segment |  | Consolidated
For the nine months ended September 30, 2024 | Previously Reported |  | Revisions |  | Revised Balance |  | Previously Reported |  | Revisions |  | Revised Balance
Revenues | 22,801 |  |  | (1,067) |  |  | 21,734 |  | 42,531 |  |  | (1,067) |  |  | 41,464
Purchased Product | 20,540 |  |  | (1,067) |  |  | 19,473 |  |  | 20,873 |  |  | (1,067) |  |  | 19,806 |
Transportation and Blending | — |  |  | — |  |  | — |  |  | 7,929 |  |  | — |  |  | 7,929 |
Purchased Product, Transportation and Blending | 20,540 |  |  | (1,067) |  |  | 19,473 |  |  | 28,802 |  |  | (1,067) |  |  | 27,735 |
| 2,261 |  |  | — |  |  | 2,261 |  |  | 13,729 |  |  | — |  |  | 13,729 |

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- Definition The disclosure of reclassifications or changes in the presentation of items in the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 41 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_41&doctype=Standard -URIDate 2024-03-27 + Details
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