(a)	The following acronyms are used in Item 1: RHC - registered holding company, IHC - intermediate holding company.

(b)	AGL Resources and AGLI are not reporting companies but are included in this Item 1 because they hold securities, directly or indirectly, in the gas-related companies as indicated.

(c)	SEM (Sequent Energy Management) is an asset optimization, producer services, and wholesale marketing and risk management subsidiary.

(d)	Through September 2003, Southeastern LNG, Inc. owned and operated a fleet of liquefied natural gas tankers. Southeastern LNG, Inc. sold its entire fleet of tankers in October 2003 and currently has no active operations.

(e)	Formed as intermediate holding companies for the acquisition of Jefferson Island Storage & Hub (JISH). AGL Resources acquired JISH on October 1, 2004.

(f)

GNG currently owns a non-controlling 70% financial interest in SouthStar, and Piedmont Natural Gas Company, Inc. (“Piedmont”) owns the remaining 30%. Our 70% interest is non-controlling because all significant management decisions require approval by both owners. On March 29, 2004, AGL Resources executed an amended and restated partnership agreement with Piedmont. This amended and restated partnership agreement calls for SouthStar’s future earnings starting in 2004 to be allocated 75% to GNG and 25% to Piedmont. In addition, the partners executed a services agreement, which provides that AGL Services Company will provide and administer accounting, treasury, internal audit, human resources and information technology services.

(g)	SouthStar is the largest retail marketer of natural gas in Georgia with a market share of approximately 36% and operates under the trade name Georgia Natural Gas.

(h)	Formed to construct a propane air facility in the VNG service area to serve VNG’s peaking needs.

(i)	AGL Peaking Services, Inc. (“AGL Peaking”) owns property formerly designated for a liquefied natural gas peaking facility, but has no active operations.

(j)	Pivotal Utility Holdings, Inc. (formerly known as NUI Utilities, Inc.) includes three primary operating divisions - Elizabethtown Gas, Elkton Gas and Florida City Gas, based in New Jersey, Maryland and Florida, respectively.

(k)

Virginia Gas Company includes the operations of Virginia Gas Pipeline Company, Virginia Gas Storage Company and Virginia Gas Distribution Company, and was acquired as part of AGL Resources’ acquisition of NUI Corporation and its subsidiaries in November 2004. On April 27, 2005, AGL Resources announced it had executed an agreement to sell its wholly owned interests in Virginia Gas Pipeline and Virginia Gas Storage, and its 50 percent interest in Saltville Gas Storage Company, LLC, an interstate storage facility also acquired as part of the NUI transaction, to Duke Energy Gas Transmission. AGL Resources completed the sale of those assets on August 10, 2005.

(l)

NUI Saltville Storage, Inc. and NUI Storage, Inc., which includes operations of NUI Richton Storage Inc. and Richton Gas Storage Company L.L.C., also were acquired as part of AGL Resources’ acquisition of NUI Corporation and its subsidiaries in November 2004. AGL Resources owns 50% of the Saltville Gas Storage Company, LLC, while a subsidiary of Duke Energy (Duke Energy Gas Transmission) owns the remaining 50% interest. On April 27, 2005, AGL Resources announced it had executed an agreement to sell its 50% interest in Saltville Gas Storage Company, LLC to Duke Energy Gas Transmission. AGL Resources completed the sale of those assets on August 10, 2005.

(a)	All services are being provided at cost and are being billed (with the exception of certain direct billings) through AGL Services Company (“AGSC”). As per Rules 80 and 81, energy purchases are not reported hereunder.

(b)

The Receiving Company makes available idle or underutilized gas transportation and storage capacity for use by the Serving Company, as agent for the Receiving Company, in return for which the Serving Company pays for costs incurred and shares the profits with the Receiving Company in accordance with approval by the appropriate state commissions.