The Future is Nuclear 2005 Annual Report
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Liquidity and Capital Resources

OVERVIEW

Financial liquidity represents the company's ability to fund future operating activities and investments. Some important measures of liquidity are summarized in the table below.

In 2005, Cameco issued $300 million of 10-year, 4.7% unsecured debentures, maturing September 16, 2015. Cameco also extended its revolving credit facility by one year to be available until November 30, 2010. In December, we announced our intention to redeem in full $100 million of 6.9% debentures, due July 12, 2006 and $50 million of 7% debentures, due July 6, 2006. The total redemption price of $152 million plus accrued interest was paid on January 17, 2006.

INDICATORS DEFINED

Cash provided by operations reflects the net cash flow generated by operating activities after consideration for changes in working capital.

Cash provided by operations to net debt indicates the company's ability to meet debt obligations from internally generated funds.

Net debt to total capitalization measures the company's use of financial leverage. A lower percentage means less reliance upon debt as a source of financing. Although debt is a lower cost form of financing compared to equity, a lower percentage of debt also represents lower repayment obligations. At December 31, 2005, the consolidated cash balance totalled $623 million, with Centerra holding about $236 million of this amount for its own use.

Liquidity Indicators
  2005 2004 2003 2002 2001
Cash provided by operations ($ millions) 278 228 250 241 102
Cash provided by operations/net debt* (%) 118 69 48 66 20
Net debt*/total capitalization (%) 9 13 22 18 24
*Total debt less cash and cash equivalents based on consolidated amounts.

CREDIT RATINGS

Cameco has one series of senior unsecured debentures outstanding and is a frequent issuer of commercial paper. On January 17, 2006, Cameco redeemed in full $100 million of 6.9% debentures, due July 12, 2006 and $50 million of 7% debentures, due July 6, 2006. Moody's Investors Service had been specifically contracted to rate these debentures and performs no other services for Cameco. As a result, effective January 17, 2006, Moody's withdrew its rating related to Cameco.

The following table provides Cameco's remaining third-party ratings for our commercial paper, senior debt and convertible debentures, as of December 31, 2005.

Credit Ratings
Security Dominion Bond Rating Service Limited Standard & Poor's
Commercial Paper R-1 (low) A-2
Senior Unsecured Debentures A (low) BBB+
Convertible Debentures BBB (high) Not Rated

DEBT

In addition to cash from operations, debt is used to provide liquidity. Cameco has sufficient borrowing capacity to meet its current requirements.

Cameco has access to approximately $750 million in unsecured lines of credit. Commercial lenders have provided a $500 million unsecured revolving credit facility, available until November 30, 2010, with annual extension provisions. Up to $100 million of this facility can be used to support letters of credit. The facility ranks equally with all of Cameco's other senior debt. At December 31, 2005, there were no amounts outstanding under this credit facility.

Cameco may borrow directly from investors by issuing commercial paper up to a maximum of $400 million. To the extent necessary, we use the revolving credit facility to provide liquidity support for our commercial paper program. At December 31, 2005, there were no amounts outstanding.

Cameco also has agreements with various financial institutions to provide up to approximately $250 million in short-term borrowing and letter of credit facilities. These arrangements are predominantly used to fulfill regulatory requirements to provide financial assurance for future decommissioning and reclamation of our operating sites. Outstanding letters of credit at December 31, 2005 amounted to $207 million.

Cameco has operated within the investment-grade segment (high-credit quality) of the market when obtaining credit. The cost, terms and conditions under which financing is available vary over time. While future access to credit cannot be assured, it was readily available during 2005.

DEBENTURES

Cameco's senior unsecured debentures consist of $300 million of debentures that bear interest at the rate of 4.7% per annum and which mature September 16, 2015. On January 17, 2006, Cameco redeemed $100 million of 6.9% senior unsecured debentures and $50 million of 7% senior unsecured debentures for a total redemption price of $152 million plus accrued interest.

CONVERTIBLE DEBENTURES

Cameco has $230 million outstanding in convertible debentures. The debentures bear interest at 5% per annum, mature on October 1, 2013, and at the holder's option are convertible into common shares of Cameco. The debentures are redeemable by the company beginning October 1, 2008 at a redemption price of par plus accrued interest. Refer to note 6 in the notes to consolidated financial statements.

Contractual Cash Obligations
As at December 31, 2005
($ millions)
  Total Due in Less Than 1 Year Due in 1-3 Years Due in 4-5 Years Due After 5 Years
Long-term debt1 884   157   16   22   689  
Interest on long-term debt 240   26   51   51   112  
Other liabilities 111   14   18   15   64  
Unconditional product purchase obligations2,3 1,231   165   305   280   481  
Total contractual cash obligations 2,466   362   390   368   1,346  
1 Includes the unamortized value of the conversion option associated with the convertible debentures. See note 6 to the consolidated financial statements.
2 Denominated in US dollars. Converted to Canadian dollars at the December 31, 2005 rate of $1.1659.
3 Virtually all of Cameco's product purchase obligations are under long-term, fixed-price arrangements.
Commercial Commitments
As at December 31, 2005($ millions)
  Total amounts committed
Standby letters of credit1 207
Bruce Power Limited Partnership guarantees2 184
Kumtor Gold Company purchase commitments3 72
Total commercial commitments 463
1 The standby letters of credit maturing in 2006 were issued with a one-year term and will be automatically renewed on a year-by-year basis until the underlying obligations are resolved. These obligations are primarily the decommissioning and reclamation of Cameco's mining and conversion facilities. As such, the letters of credit are expected to remain outstanding well into the future.
2 At December 31, 2005, Cameco's total commitment for financial assurances given on behalf of BPLP is estimated to be $184 million. See note 16 to the consolidated financial statements.
3 In 2005, Kumtor Gold Company entered into contracts to purchase plant and equipment for $62 million (US). These commitments are expected to be settled in 2006. Converted to Canadian dollars at the December 31, 2005 rate of 1.1659.

DEBT COVENANTS

Cameco is bound by certain covenants in its general credit facilities. The financially related covenants place restrictions on total debt, including guarantees, and set minimum levels for net worth. As of December 31, 2005, Cameco met these financial covenants and does not expect its operating and investment activities in 2006 to be constrained by them.

COMMERCIAL COMMITMENTS

At December 31, 2005, commercial commitments included standby letters of credit of $207 million and financial guarantees for BPLP of $184 million.

In 2005, Kumtor Gold Company entered into contracts to purchase plant and equipment for $62 million (US). These commitments are expected to be settled in 2006.