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City Policy
Policy Title: Commodity Price Hedging Policy
Policy Number: FIN 060
Reference:
Municipal Act, 2001, Res. #88/10
Date Originated:
April 1, 2010
Date Revised:
Approval: Chief Ad finis tive Officer
Point of Contact: Director, Corporate Services &
Treasurer
Policy Objective
The purpose of this policy is to conform to the regr-nents of the Municipal Act, 2001
(and any regulations passed thereunder) as it relates to Commodity Price Hedging
Agreements. Section 6(1) of 0. Reg 653.05 of the Act requires the adoption of this
policy before the City may enter into a Commodity Price Hedging.
Scope
This policy applies to all commodity price hedging agreements and provides the
framework for the consideration of commodity hedge pricing by the City.
Index
01 Definitions
02 Statement of Commodity Hedging Policies and Goals
03 Authority
04 Responsibility
05 Reporting Requirements
01 Definitions
01.01 Contract Agent - means an individual or organization acting on behalf
of the City as an independent contractor, external to the City to provide
advice on a price hedging strategy and/or to execute agreements and
transactions to acquire a Commodity.
01.02 Commodity - means, a product or products bought and sold in
commerce, including but not limited to electricity, natural gas and
foreign currencies.
01.03 Price Hedging Agreement — means a financial agreement to provide
price stability and/or minimize the cost, financial and other risks
associated with the procurement of a Commodity.
01.04 Hedge - means, the purchase of a commitment to acquire a specified
quantity of a commodity, at a specific price, at some future point in time.
02 Statement of Commodity Price Hedging Policies and Goals
The City will consider commodity price hedging agreements as a means of fixing,
directly or indirectly, or enabling the City to fix the price or range of prices to be paid
by the City for the future delivery of some or all of the commodity or the future cost to
the City of an equivalent quantity of the commodity, where it is advantageous for the
City to do so.
The Director, Corporate Services & Treasurer is responsible for determining whether
a particular commodity price hedging agreement is advantageous for the City,
whereby the following considerations will be taken into account:
(i) any and all projects of the City are projects for which commodity price
hedging agreements will be appropriate;
(ii) if, at the time, it is the opinion that fixed costs and estimated costs of the
City will be reduced by virtue of the use of such an agreement;
(iii) if, at the time, it is the opinion that the future price or cost to the City of the
applicable commodity will be lower or more stable than it would be without
the agreement;
(iv) if, at the time, the project includes a detailed estimate of the expected
result of using such an agreement;
(v) if, at the time, it is the opinion that the financial and other risks to the City
that would exist with the use of such an agreement, will be lower than the
Policy Title: Commodity Price Hedging Policy Page 2 of 3
Policy Number: FIN 060
financial and other risks to the City that would exist without such an
agreement;
(vi) if, at the time, it is the opinion that the agreement contains adequate risk
control measures relating to such an agreement, such as:
a) limited credit exposure based on credit ratings and/or on the degree
of regulatory;
b) oversight and/or on the regulatory capital of the other party to the
agreement;
c) a standard agreement; or
d) ongoing monitoring with respect to the agreement.
03 Authority
The Director, Corporate Services & Treasurer, or designate, is authorized to enter into
contracts for the purpose of engaging a Contract Agent to acquire a Commodity.
04 Responsibility
The Director, Corporate Services & Treasurer or Manager, Supply & Services, in
conjunction with the Senior Purchasing Analyst, are responsible for the application,
implementation and interpretation of this policy.
05 Reporting Requirements
The Director, Corporate Services & Treasurer shall report to Council at least once
each fiscal year with respect to any and all commodity price hedging agreements in
place. The report shall contain, as a minimum, all requirements as set out in 0. Reg.
653/05 of the Municipal Act.
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Policy Number: FIN 060