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Imperial Oil
Annual Report 2010

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FY2010 Annual Report · Imperial Oil
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SUMMARY ANNUAL REPORT 2010

Upstream

Downstream

Chemical

Corporate profile

Imperial Oil Limited (Imperial) is one of Canada’s largest corporations and a leading member of 

the country’s petroleum industry. The company is a major producer of crude oil and natural gas, 

Canada’s largest petroleum refiner, a key petrochemical producer and a leading marketer with a 

coast-to-coast supply network that includes about 1,850 retail service stations.

Imperial online
Imperial’s website provides services to investors, customers and other 
interested parties. The information for investors section offers a complete 
range of investor news, reports and presentations. The home page features 
regular share price updates from the Toronto Stock Exchange, as well as 
news highlights and easy links to a variety of other corporate information.

www.imperialoil.ca

Cover
Tom Boone, manager of oil sands recovery research, in the extraction lab at Imperial’s Calgary 
Research Centre. Also illustrated on the cover are formulas and other scientific materials (no 
longer proprietary or under patent) from oil sands research conducted by Imperial employees 
at the centre.

Forward-looking statements
This report contains forward-looking information on future production, project start-ups and 
future capital spending. Actual future results could differ materially as a result of market 
conditions or changes in law, government policy, operating conditions, costs, project schedules, 
operating performance, demand for oil and natural gas, commercial negotiations or other 
technical and economic factors.

Contents

1    2010 year in review

2    Chairman’s letter

4   

 Technology and responsible 
development

6    Financial highlights

7    Operating highlights

10  

 Operations Integrity 
Management System (OIMS)

12 Upstream

16 Downstream

18 Chemical

19 Responsible Care®

20 Natural gas

22

Financial summary

27   Frequently used terms

28  

Information for investors

29 Directors and officers

2010 Annual Report  Imperial Oil Limited

1

2010 YEAR IN REVIEW

(cid:90)(cid:3)(cid:3)(cid:3)(cid:3)The company made excellent progress on its objectives. All three of its businesses – 

Upstream, Downstream and Chemical – improved their overall results.

(cid:90)(cid:3)(cid:3)(cid:3)(cid:3)A relentless focus on safety and operational excellence delivered strong business results.

(cid:90)(cid:3) (cid:3)(cid:3)Innovative solutions were advanced to reliably deliver affordable energy from Canada’s 

oil sands in a responsible manner. 

(cid:90)(cid:3) (cid:3)(cid:3)Imperial continued its substantial capital and exploration investments in company growth 

projects despite a challenging business environment. 

CAPITAL AND EXPLORATION
EXPENDITURES

millions of dollars

TOTAL SHAREHOLDER 
RETURNS

percent

5 000

4 000

3 000

2 000

1 000

0

15

10

5

0

NET INCOME

in millions of dollars

RETURN ON CAPITAL
EMPLOYED (ROCE)

percent

4 000

3 000

2 000

1 000

0

50 %

40

30

20

10

0

2007

2008

2009

2010

2011 plan

5 year

10 year

20 year

2006

2007

2008

2009

2010

Completed a $4 billion capital
and exploration program
focused on advancing major
Upstream projects.

Imperial Oil
S&P/TSX Composite Index
S&P/TSX Equity Energy Index (1)

Imperial continues to
have superior long-term
shareholder returns.

Source: Bloomberg annualized returns to 
December 31, 2010

(1) 

 From 2002 to 2004, the S&P/TSX Composite 
Energy Index was used. Prior to 2002, the 
S&P/TSX Energy Index was used.

Imperial Oil ROCE
Canadian integrated oil companies ROCE
Net income

Return on capital employed
of about 21 percent continued
to lead the industry.

Source: quarterly reports

2

2010 Annual Report  Imperial Oil Limited

A year of progress: Continued operational excellence, captured   

CHAIRMAN’S LETTER

improved market conditions, Kearl project moves ahead

For Imperial, 2010 was a year of substantial progress that again demonstrated the 
strength of our business model.

In the first half of the year, almost every industry saw weak economic recovery and 
growth as consumers and businesses alike tried to limit their spending. For the oil and 
gas industry, significant financial uncertainty was joined by regulatory uncertainty after 
the disastrous U.S. Gulf of Mexico well blowout. 

Despite this tenuous backdrop, Imperial’s earnings of $2.2 billion were up from last 
year’s $1.6 billion. Return on average capital employed (ROCE) was 20.5 percent, 
up from 16.8 percent in 2009 even with our large capital expenditures. Cash flow 
from operations and asset sales was $3.4 billion. Over the last five years, we have 
distributed more than $8.5 billion to shareholders. 

The events of 2010 showed how critical it is to maintain a business model that has the 
flexibility to meet ever-changing conditions. Our demonstrated abilities to respond to 
change and not lose sight of our long-term goals are two of our key strengths. In 2010, 
they allowed us not only to weather uncertainty but also to achieve three important 
objectives that we had set for ourselves. We maintained a relentless focus on safety 
and environmental excellence; advanced innovative solutions for delivering reliable 
and affordable energy from the oil sands in a responsible manner; and continued our 
record pace of capital and exploration investments in our company growth projects. 

Safety is a core value in everything we do and is the cornerstone of our long-
term focus on operating excellence. Our relentless pursuit of a workplace where 
“nobody gets hurt” has resulted in another best-ever safety performance year for 
our employees and showed sustained progress for our contractor workforce. In 2010, 
our environmental impacts were reduced with oil spills and environmental compliance 
incidents continuing to show favourable trends. 

Energy is a critical need for modern economies. Imperial Oil continued to grow and 
invest during this down cycle, confident in the long-term outlook for the Canadian 
economy and the return of global economic growth. Thanks to our consistent business 
approach, disciplined investment strategy and balance sheet strength, we have been 
able to proceed with our company growth projects in this uncertain market without 
compromising our base business performance. 

Our employees continued to focus on the business elements within their control. 
These elements include relentlessly managing costs, continuing to improve energy 
efficiency, and growing profitable sales. Cash generated by our businesses was 
instrumental in funding record capital and exploration expenditures of $4.0 billion, 
which includes continued investment into our Kearl oil sands project. In 2011, we are 
on track to increase this spending to between $4 and 4.5 billion as we look to invest 
between $35 and 40 billion over the next decade. 

Our largest initiative is our Kearl project, with production expected to ultimately 
reach 345,000 barrels of bitumen a day before royalties. In 2010, construction of the 
project’s initial development of 110,000 barrels of bitumen a day progressed and is 
on target for production start-up in late 2012. The planning and engineering of a Kearl 
expansion phase is also well underway. 

Responsible energy development of the oil sands remains in the global spotlight. 
Plans for our Kearl project include a strong emphasis on using advanced technology 
to minimize environmental impacts, particularly life cycle greenhouse gases; reduce 
demand on water resources; progressively reclaim land; and actively protect 
natural habitats. Our history of industry-leading technology gives us confidence 
that innovation will be instrumental in continuing to develop the oil sands in an 
environmentally and economically sound manner. 

2010 Annual Report  Imperial Oil Limited

3

We are also moving ahead with a portfolio of high-quality exploration opportunities, 
including a promising shale gas play in the Horn River basin in northeast British 
Columbia, where we further increased our acreage holdings in 2010. The Mackenzie 
gas project achieved a significant milestone with the National Energy Board’s approval 
of the project in December. We are excited about these opportunities as it is our view 
that natural gas is an important fuel of the future. It is abundant and clean, and is the 
logical transition toward less carbon-intensive fuels for generating electricity, the 
world’s largest and fastest-growing energy demand sector.

We also continued to support a broad range of worthwhile causes, with community 
investments amounting to almost $15 million in 2010. Of particular note, we launched 
our support of a signature program, Indigenous Women in Community Leadership, 
which is aimed at supporting First Nations, Métis and Inuit women leaders in Canada 
in their pursuit of community development and economic independence. 

Looking ahead to 2011, we will likely continue to face economic uncertainties both 
in terms of demand for our products and price volatility. In the long term, we expect 
population and economic growth – particularly in developing countries – to increase 
global demand for energy by almost 35 percent in 2030 compared with 2005. New 
technologies in areas such as medicine, computing, transportation and personal 
communications are creating a greater demand for energy. We also expect that 
hydrocarbons will continue to meet the bulk of these requirements even as new 
renewable forms of energy become more accessible and affordable. 

Our plan is to continue to concentrate on the strategies that have underpinned our 
success for 130 years: maintaining our financial strength and flexibility; focusing on the 
business elements we can control; and maximizing the value of our base businesses. 
We are also positioned for growth with an excellent portfolio of opportunities to 
pursue and we intend to take full advantage of it. 

In addition to these strengths, a key competitive advantage for Imperial is our capable 
and committed workforce. As in past years, our employees accomplished our success 
through ingenuity and dedication, demonstrating ownership not only in the results 
they obtained but in the way they were achieved. In the last two years, our employee 
recruitment has reached record numbers and I’m very pleased with the talented 
additions to our workforce. I would like to take this opportunity to recognize and thank 
Imperial employees on your behalf for their tremendous efforts throughout 2010. 

We look forward to our continued future success.

Original signed by

Bruce March

Chairman, President and CEO

RESOURCE DEVELOPMENT:
BUILDING PRODUCTION VOLUME

thousands of oil-equivalent barrels a day before royalties

750

600

450

300

150

0

2010

2020

New gas
Oil sands
Conventional

Imperial has the potential to
more than double production
over this decade.

What sets 
us apart

Imperial is developing one of 
Canada’s leading resource bases 
in a safe, responsible way, through 
proven strengths in technology 
and operational excellence, while 
continuing to improve operations 
and with relentless control of 
costs. Executing all of these 
well is what sets us apart from 
industry competition and allows 
us to continue to generate superior 
investment returns.

  CHAIRMAN’S LETTER      HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

4

2010 Annual Report  Imperial Oil Limited

Investing in oil sands innovation 

TECHNOLOGY AND RESPONSIBLE DEVELOPMENT 

Imperial’s support of oil 
sands research is focused on 
improving current technologies 
and developing breakthrough 
innovations that will advance 
productivity, economic efficiency 
and environmental performance.

The oil sands are a key component of 
Canada’s resource wealth. The country’s 
total oil reserves of 175 billion barrels 
ranks second only behind Saudi Arabia. 
And, of those barrels, all but five billion 
are located in the country’s oil sands. 

The energy opportunity is big, but 
extracting and producing oil from oil sands 
remains challenging. The industry must 
find new ways to unlock the resource 
in a manner that is environmentally 
responsible and cost competitive. This 
calls on companies to constantly look 
for ways to do things better. Key to this 
innovation is encouraging and supporting 
pioneering research. 

Imperial Oil is leading the way in oil 
sands innovation. Since 1961, the 
company’s research centre in Calgary 
has had a reputation as one of the top 
oil sands research facilities in the world. 
Scientists at the centre, working with 
ExxonMobil and other external experts, 

are focused on improving and developing 
technologies to advance environmental 
performance, productivity and 
economic efficiency. 

Their work has a particular importance 
to the company, which derives about 
75 percent of its Upstream production 
volumes today from oil sands. Imperial’s 
commitment to innovation is reflected 
in its significant research expenditures. 
Last year, the company invested 
approximately $109 million in research, 
including about $64 million at its research 
facilities in Calgary and Sarnia – most of 
it focused on oil sands innovation. 

Each year, Imperial invests in research 
because it knows first-hand the 
transforming power of technology on the 
oil sands resource. For instance, the long 
history of success of Imperial’s heavy 
oil operations at Cold Lake, Alberta, is 
closely integrated with research. 

(cid:90)   New research at Imperial has shown that a low concentration of solvent mixed with 
steam can enhance bitumen recovery and use less energy for in situ operations. 
Pictured here are Solvent-Assisted Steam-Assisted Gravity Drainage (SA-SAGD) 
wells at the Cold Lake operation.

2010 Annual Report  Imperial Oil Limited

5

Decades ago, Imperial scientists 
invented and patented both Cyclic Steam 
Stimulation (CSS) and Steam-Assisted 
Gravity Drainage (SAGD), two key 
recovery processes used by the industry 
today for in situ oil sands development. 

With these technologies, Imperial began 
commercial extraction of heavy oil at 
Cold Lake in the 1980s, recovering 
bitumen from oil-bearing sand deposits 
as much as half a kilometre below the 
surface. Since then, the company has 
relied on technology advances to recover 
more of the resource while steadily 
reducing the impact on the environment. 

COLD LAKE WATER USE

o
i
t
a
r
n
e
m
u
t
i
b
o
t

r
e
t
a
w
h
s
e
r
F

5

4

3

2

1

0

50

40

30

20

10

0

100

W
a
t
e
r

v
o
l
u
m
e
(
t
h
o
u
s
a
n
d
m

3
/
d
)

80

60

40

20

0

1975

1983

1991

1999

2010

Fresh
Brackish
Recycled
Fresh water to bitumen ratio

Virtually all the water used to
generate steam is recycled produced
water. Additional conservation
initiatives are now underway with
the potential to further reduce
freshwater use by up to 30 percent
over the next five years.

COLD LAKE RECOVERY

percent

1977

1987

1997

2007-12

2020+

Technology is key to redefining
oil sands recovery.

Today, a barrel of bitumen that once took 
five barrels of fresh water to recover now 
takes less than half a barrel. In new field 
development, the surface footprint per 
barrel of oil produced has been reduced 
by more than 80 percent. Air emissions 
have also improved. For example, with 
the addition of sulphur recovery facilities 
at Cold Lake’s Mahihkan and Mahkeses 
plants, sulphur dioxide emissions in 2010 
were 40 percent lower than 2006. 

This spirit of innovation continues. New 
research at Imperial has also shown that 
mixing a low concentration of solvent 
with steam can enhance bitumen 
recovery at in situ operations. Imperial 
researchers have been working on a 
technology that adds solvent to SAGD 
wells. Initial pilots are underway at 
Cold Lake. The company has taken this 
process further and is conducting a Cyclic 
Solvent Process (CSP) pilot using only 
solvent without any steam. If successful, 
water use and greenhouse gas emissions 
could be virtually eliminated where CSP 
is applied.

Another process called LASER, which 
stands for Liquid Addition to Steam 
for Enhancing Recovery, is now in 
commercial use in about 240 wells 
at the Cold Lake operation. Through 
extensive field pilot testing, LASER has 
demonstrated the ability to increase 
oil recovered in later cycle wells by 
35 percent. As a result, with the same 
amount of steam injected, more oil is 
produced, and carbon dioxide emission 
intensity is down by more than 
25 percent.

These are encouraging results for a 
technology that took more than a 
decade to develop, test, pilot and put 
into commercial production. Today it 
is just one of many technologies being 
pursued that could see oil recovery 
rates almost double in the next decade, 
and environmental performance improve 
at the same time.

Lastly, Imperial is expanding the 
application of a recovery process at 
Cold Lake that targets the bitumen 
that lies between wells and cannot be 
accessed today. Called Continuous Infill 
Steamflood, additional steam injector 
wells are drilled between existing wells 
to increase recovery. 

In terms of oil sands mining, a focus 
for Imperial scientists is to find 
fundamentally new, more efficient and 
cleaner ways of extracting the heavy 
oil. Another leading-edge technology 
being worked on is designed to separate 
bitumen from mined oil sands with 
significantly less water.

Non-aqueous bitumen extraction could 
substantially reduce or eliminate tailings 
ponds at an oil sands mining operation. 
Efforts are being devoted to advance the 
understanding of non-aqueous extraction 
and to design a pilot facility to accelerate 
the commercialization of this potentially 
game changing technology.

In December, Imperial, along with 
six other oil companies developing 
Canada’s oil sands, announced that 
they will collaborate on research to 
improve tailings management, reflecting 
the companies’ commitments to 
responsible development of Alberta’s 
vast oil sands resource and the timely 
reclamation of tailings. The companies 
agreed to share their existing tailings 
technical information and to remove 
all barriers to facilitate pooled research 
and development, with the goal of 
accelerating tailings reclamation. Industry 
participants will also make past research 
and technical information available to 
industry members, regulators, academia 
and others interested in collaborating on 
tailings solutions.

In addition, Imperial supports university 
research projects across Canada, 
including those conducted at the Centre 
for Oil Sands Innovation (COSI) at the 
University of Alberta. The aim of this 
Canadian centre of excellence is to 
conduct breakthrough research that 
reduces the use of water and energy 
and decreases the footprint of oil sands 
development. Its current research 
portfolio includes more than 20 projects 
across six Canadian universities. Since 
2005, Imperial has contributed $10 million 
and about $1.8 million of in-kind support 
to COSI. Imperial committed an additional 
$10 million commencing in 2010.

 
 
 
 
 
 
 
6

2010 Annual Report  Imperial Oil Limited

FINANCIAL HIGHLIGHTS

(cid:90)(cid:3)(cid:3) (cid:3)Completed a capital expenditure 
program of $4.0 billion, including 
advancing major company 
growth projects. 

(cid:90)(cid:3)(cid:3) (cid:3)Capital and exploration expenditures 

were funded primarily through 
internally generated funds and cash 
on hand. New debt of $620 million 
was raised in the year, with year-end 
debt of $756 million.

(cid:90)(cid:3)(cid:3) (cid:3)A strong balance sheet was 

maintained. Debt as a percent of 
total capital was only seven percent 
with interest coverage more than 
370 times earnings. 

(cid:90)(cid:3)(cid:3) (cid:3)Imperial maintained a AAA rating from 
Standard & Poor’s and remains the 
only Canadian industrial company with 
this rating.

(cid:90)(cid:3)(cid:3) (cid:3)Imperial does not hedge the price of 
its production, use special purpose 
financial instruments or off balance 
sheet financing structures.

(cid:90)(cid:3)(cid:3) (cid:3)A strong financial position provides 
confidence that the company can 
deliver on its growth plans even in a 
financially uncertain environment.

(cid:90)(cid:3)(cid:3) (cid:3)Capital expenditures in 2011 are 

estimated to be about $4 to 4.5 billion 
as the company advances its major 
opportunities. These investments 
will focus on growth and productivity 
improvements and will continue to 
be financed largely through internally 
generated funds. 

(cid:90)(cid:3)(cid:3) (cid:3)Proved oil and gas reserve additions 

were 125 million oil-equivalent barrels, 
replacing 140 percent of production.

(cid:90)(cid:3)(cid:3) (cid:3)Earnings of $2.2 billion or $2.59 per 
share are up from $1.6 billion or 
$1.84 per share in 2009.

(cid:90)(cid:3)(cid:3) (cid:3)Industry-leading return on capital 

employed was 20.5 percent in 2010, 
even with significant investments in 
assets under construction.

(cid:90)(cid:3)(cid:3) (cid:3)Annual per share dividends paid 

increased for the 16th consecutive year.

(cid:90)(cid:3)(cid:3) (cid:3)Shareholder distributions in 2010 
totalled $364 million through 
dividend payments and some share 
repurchases to avoid dilution. Imperial 
did not make a significant share 
repurchase in 2010, consistent with 
a view that the best use of cash is 
to invest in quality growth projects.

(cid:90)   Continued a long history of 

productivity improvement and prudent 
cost management. Since 2008, total 
expenses excluding purchases of 
crude oil and products have fallen 
by 1.5 percent.

Financial highlights
(millions of dollars)

Operating revenues

Net income

Cash flow from operating activities 

and asset sales (a)

Cash and cash equivalents at year-end

Total debt at year-end

Average capital employed (b)

Capital and exploration expenditures

Dividends paid

INCOME PER SHARE

Dollars per share – diluted

2010

2009

2008

2007

2006

24 946 21 292 31 240 25 069 24 505

2 210

1 579

3 878

3 188

3 044

3 351

1 658

 267

 756

10 791

4 045

356

513

140

9 432

2 438

341

4 535

1 974

143

8 684

1 363

330

3 905

1 208

146

8 509

978

319

3 799

2 158

1 437

8 515

1 209

315 

5

4

3

2

1

0

2006

2007

2008

2009

2010

Income per share increased
40 percent over 2009.

(a) The definition of cash flow from operating activities and asset sales (page 27). 
(b) The definition of average capital employed (page 27).

Key financial ratios

Net income per share – diluted (dollars) (a)

Return on average capital employed (percent) (b) 

Return on average shareholders’ equity (percent) (c)

Annual shareholders’ return (percent) (d)

Debt to capital (percent) (e)

Dividends per share (dollars)

2010

2009

2008

2007

2006

2.59

20.5

21.4

0.9

7

1.84

16.8

17.1

0.2

2

4.36

44.7

45.7

(24.3)

2

3.41

37.7

41.6

28.0

2

0.43

0.40

0.38

0.35

3.11

35.9

43.4

12.5

17

0.32

(a)  Calculated by reference to the average number of shares outstanding, weighted monthly (page 26). 
(b)  The definition of return on average capital employed (page 27). 
(c)  Net income divided by average shareholders’ equity (page 24).
(d)  Includes share appreciation and dividends.
(e)   Current and long-term portions of debt (page 24) and the company’s share of equity company debt, 

divided by debt and shareholders’ equity (page 24). 

2010 Annual Report  Imperial Oil Limited

7

OPERATING HIGHLIGHTS

Safety and environment
(cid:90)   Safety performance continued 

to be in line with best in industry. 
The company’s goal remains that 
“nobody gets hurt.” Nothing is 
more important.

(cid:90)   Achieved an excellent safety 
performance in 2010 with no 
employee lost-time incidents. 

(cid:90)   Employee total recordable incident 

rate (TRIR) was a best-ever 
performance. Contractor TRIR was 
a near best-ever performance. 

(cid:90)   Imperial’s Strathcona refinery 
was recognized by Alberta 
Employment and Immigration for 
best-in-class safety performance,
and the Alberta Petro-Chemical 
Safety Council honoured the facility 
for achieving best-in-class contractor 
safety performance.

(cid:90)   Environmental management and 

performance continued as a major 
focus with an eye to “Protect 
tomorrow. Today.” 

(cid:90)   Spills and environmental compliance 

incidents continued to show progress.

(cid:90)   Downstream flaring reduction of 
16 percent compared with the 
previous best-ever year. In Alberta, 
Imperial’s Upstream has the lowest 
solution gas flaring intensity in the 
industry.

(cid:90)   In early 2010, Imperial entered a 

formal long-term partnership with 
Ducks Unlimited Canada to 
collaborate in the development of best 
management practices and complete 
a wetland inventory of the Cold Lake 
operating area and in northeastern 
British Columbia, where Imperial has 
a promising shale gas play in the Horn 
River basin. 

(cid:90)   Cold Lake’s Wildlife at Work program 
was certified by the Wildlife Habitat 
Council in late 2010, the first 
upstream oil and gas site in Canada 
to receive this recognition.

(cid:90)   Lloyd’s Quality Assurance confirmed 
that Imperial’s Operations Integrity 
Management System continued to 
meet requirements of ISO 14001.

(cid:90)(cid:3) At Kearl, the first shrub planting on-site began in August 2010. The green 
alder plants, which are indigenous to the area, were grown in a northern 
Alberta greenhouse from seeds harvested in the Athabasca oil sands area.

(cid:90)   176 employees, including managers 
and others involved in influencing 
environmental performance, received 
environmental leadership training 
in 2010.

(cid:90)   Started up major air emissions 

improvement units in Sarnia, Ontario, 
and Dartmouth, Nova Scotia.

Major projects and new 
opportunities advanced 
(cid:90) Construction of the initial 

development of the Kearl oil sands 
project continued and was well 
advanced toward a scheduled fourth 
quarter 2012 start-up. Throughout 
the development and construction 
activities, Imperial Oil is focused on 
the important goals of project safety 
and responsible development. 

(cid:90)   Received regulatory amendment 

approval for additional environmental 
improvements to the 30,000 barrel 
a day Nabiye expansion at Cold Lake. 
The regulatory amendments included 
technology improvements to enhance 
environmental performance: reducing 
land use footprint through directional 
drilling application; cogeneration 
technology for more efficient 
production of steam and electricity; 
and facilities to reduce air emissions of 
sulphur. Nabiye site preparation work 
has begun. 

(cid:90)   Exploration continued in the 

Horn River basin in northeast B.C., 
a promising shale gas resource where 
Imperial, together with ExxonMobil 
Canada in a 50-50 joint venture, holds 
one of the largest land positions in the 
industry with 346,000 combined net 
acres. The joint venture acquired 
37,000 net acres in 2010 and 
progressed a Horn River production 
pilot project with proposed start-up in 
late 2012 to assess well productivity 
and costs.

(cid:90)   Results from test wells drilled at 

Horn River have met or exceeded 
expectations for productivity 
and resource. 

(cid:90)   The National Energy Board (NEB) 

approved the Mackenzie gas project, 
where Imperial holds about three 
trillion cubic feet of gas resource.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

8

2010 Annual Report  Imperial Oil Limited

OPERATING HIGHLIGHTS

(cid:90)   Imperial, with ExxonMobil Canada, 
signed a joint operator agreement 
with BP (Imperial holds 25 percent) to 
combine acreage in the Beaufort Sea 
(about one million gross acres). While 
Imperial views this area as promising, 
further exploration work will only 
proceed after the NEB completes 
a review of Arctic drilling regulatory 
requirements and regulatory approvals 
are in place.

Reserves and volume performance 
(cid:90)   Average daily production of crude oil, 

natural gas and natural gas liquids was 
294,000 oil-equivalent barrels a day 
before royalties. 

(cid:90)   Proved reserves at year-end totalled 
2.5 billion oil-equivalent barrels, up 
36 million oil-equivalent barrels from 
2009. Total resource was in excess of 
15 billion oil-equivalent barrels. Proved 
reserves represent more than 28 years 
of current production.

(cid:90)   Petroleum product sales were 

442,000 barrels a day. Gasoline 
sales were 218,000 barrels a day. 
Imperial remained Canada’s largest 
petroleum refiner.

Research and development
(cid:90)   In 2010, Imperial maintained a leading 
industry research program at its two 
research facilities in Sarnia and Calgary. 
Total research expenditures in 2010 
were approximately $109 million, 
including $64 million spent at its 
research facilities. In addition, through 
its relationship with ExxonMobil, 
Imperial Oil had access to more 
than $1 billion of industry-leading 
research worldwide.

(cid:90)   The company is focusing on 

advancing research on tailings 
technology through:

(cid:3)

(cid:90)   collaborating with others in the oil 
sands mining industry in order to 
promote technology sharing and to 
develop better tailings management 
solutions faster.

(cid:3)

(cid:90)   conducting work to accelerate 

tailings reclamation, reduce the 
size of tailings ponds and reduce 
water requirements to process 
mined oil sands. 

(cid:3)

(cid:90)   supporting universities working on 
breakthrough technologies through 
an investment at the Centre for 
Oil Sands Innovation (COSI) at 

the University of Alberta. In 2010, 
Imperial renewed its commitment 
to COSI by pledging another 
$10 million over the next five years.

(cid:90)    At Imperial’s Calgary Research 

Centre, innovative research projects 
are also being pursued to improve 
recovery, increase efficiency and 
reduce environmental impact of oil 
sands production. These include: 

(cid:3)

(cid:3)

(cid:90)(cid:3)    Cyclic Solvent Process (CSP), a 
recovery technology that uses 
solvent instead of steam and could 
significantly reduce greenhouse gas 
emissions and eliminate water use. 
After a field trial in 2009, the 
company is planning a three-well 
CSP pilot. A regulatory application 
was submitted in the third quarter 
of 2010. 

(cid:90)   Solvent-Assisted Steam-Assisted 
Gravity Drainage (SA-SAGD), 
where solvents are added to 
steaming technology to liberate 
oil from oil sands. The process 
improves recovery and lowers 
energy and greenhouse gas 
emissions intensity. In the fall of 
2009, a pilot of this process started 
operation at Cold Lake.

Best-ever 

Employee best-ever safety 
performance in total recordable 
incident rate and no lost-time 
incidents for the second year 
in a row.

SIGNIFICANT RESOURCE 
BASE

billions of oil-equivalent barrels – 2010

Conventional,
including frontier

In situ oil sands

Minable oil sands

14

12

10

8

6

4

2

0

Net production
Proved reserves (a)
Non-proved resources (b)

(cid:90) 

(cid:90) 

(cid:90) 

 Significant resource base 
of more than 15 billion 
oil-equivalent barrels.

 Proved reserves life index 
of greater than 28 years.

 Non-proved resources of more 
than 13 billion oil-equivalent 
barrels, of which more than 
11 billion barrels are oil sands.

(a)   Reserves estimates based on the average first-day-of-the-month price for each month during the last 12-month period ending 

December 31. For reserves calculated under National Instrument 51-101 (NI 51-101) requirements, please refer to the company’s 
filing of its NI 51-101 data on the System for Electronic Document Analysis and Retrieval (SEDAR) at www.sedar.com.

(b)   Pursuant to National Instrument 51-101 disclosure guidelines, and using Canadian Oil and Gas Evaluation Handbook definitions, 

Imperial’s non-proved resources are classified as a “contingent resource.” Such resources are a best estimate of the company’s net 
interest after royalties at year-end 2010, as determined by Imperial’s internal qualified reserves evaluator. Contingent resources are 
considered to be potentially recoverable from known accumulations using established technology or technology under development, 
but are currently not considered to be commercially recoverable due to one or more contingencies. There is no certainty that it will 
be economically viable or technically feasible to produce any portion of the resource. See discussion on pages 12-15 in the Upstream 
section for additional information on components of the contingent resource base, including undeveloped oil sands acreage and the 
Mackenzie gas project.

2010 Annual Report  Imperial Oil Limited

9

(cid:3)

(cid:90)   Continuous Infill Steamflood that 
could improve resource recovery 
and reduce greenhouse gas 
emissions intensity in mature areas 
at Cold Lake. Imperial continues 
piloting this technology and is 
assessing further application at its 
Cold Lake operation. 

(cid:3)

(cid:90)   Liquid Addition to Steam for 

Enhancing Recovery (LASER), 
a process in which a low-
concentration solvent is added 
to steam in the Cyclic Steam 
Stimulation process in order to 
enhance recovery. LASER 
technology has been commercially 
applied to about 240 wells at the 
Cold Lake operation. 

(cid:3)

(cid:90)   Non-aqueous extraction, which 

could significantly reduce water use 
in oil sands mining and eliminate the 
need for wet tailings ponds and 
enable faster reclamation. Imperial 
is putting significant efforts in pilot 
planning to advance this technology.

(cid:90)   Downstream research is focused on 
improving energy efficiency and 
mitigating environmental impacts 
from its operations as well as in the 
use of its products.

Community investment
(cid:90)   Imperial supports communities 
across Canada where it has a 
presence through total community 
investments of almost $15 million 
in 2010.

(cid:90)   This includes $6.4 million contributed 

to more than 300 organizations 
through the Imperial Oil Foundation. 
The foundation focuses on supporting 
education in math and sciences; 
environmental initiatives; and 
Aboriginal opportunities. These 
are considered critical to Canada’s 
future prosperity.

(cid:90)   Special contributions in 2010 included 
funding the Indigenous Women in 
Community Leadership program at 
the Coady International Institute at 
St. Francis Xavier University in 
Nova Scotia.

(cid:90)   Imperial engaged employees, 

contractors and retirees to raise 
a record amount for United Way-
Centraide campaigns across Canada. 
Its employee participation rate was 
86 percent. Imperial also donated an 
Arthur Lismer masterpiece from the 
company’s corporate art collection, 
and the auction proceeds of $118,000 
were donated to the 2010 United Way 
of Calgary and Area campaign. 

(cid:90)   Imperial continued its ongoing 
recruitment program and hired 
more than 250 career employees 
to help advance our growth 
opportunities. 

(cid:90)   For more information, please see 
Imperial’s Corporate Citizenship 
Report at www.imperialoil.ca.

(cid:90)   Imperial employs more than 150 scientists, engineers and technologists at its 

research centres in Calgary and Sarnia. The company has been awarded more than 
900 patents since 1924.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

10

2010 Annual Report  Imperial Oil Limited

Management system reinforces culture 

of safety and protection

How does Imperial ensure that its 
business units work harmoniously 
to manage risks inherent in its 
operations? The company has 
found measurable success in 
following a common approach 
with an all-embracing set of 
expectations and requirements.

Industry 
leader

The value and success of OIMS has 
been recognized across the industry 
with many peers using the concept, 
specific elements and requirements.

On March 24, 1989, an Exxon tanker – 
the Exxon Valdez – ran aground on a 
reef in Prince William Sound, Alaska. 
This resulted in the daunting task of 
responding to what was the largest 
marine oil spill in U.S. history until the 
April 2010 Macondo well incident in 
the Gulf of Mexico.

Although a low point in Exxon’s history, 
the spill was also a turning point. 
Following the spill, Exxon’s senior 
management created a taskforce that 
searched the world for best practices 
in incident prevention, both inside and 
outside the petroleum industry. The 
goal was to ensure that something 
similar never happens again. In 1991, 
Exxon created a safety, health and 
environmental protection framework 
called the Operations Integrity 
Management System (OIMS). 

Recognizing the impact that such a 
comprehensive management system 
would have, Imperial Oil adopted OIMS. 
The goal was to wholly reorganize the 
company to make safety – of people, 
the environment and facilities – the 
centre of everything it does. The 
framework was created to put its safety 
commitment into action through a single, 
comprehensive management system. 

Today, OIMS provides a robust 
approach for managing safety, health, 
environmental and security risks 
throughout all aspects of Imperial’s 
businesses. It is designed to identify 
hazards and manage risks and achieves 
a rigorous pursuit of industry-leading 
operational performance through clear 
roles, accountabilities and continuously 
improving systems. OIMS comprises 
11 separate elements that provide 
guidance to ensure every operation has 
the required resources, skills, facility 
designs, processes, procedures and 
tools to perform safely, securely and 
with environmental care. OIMS guides 
the activities of each of Imperial’s 
employees, as well as its third-party 
contractors. Over time it has become 

embedded into everyday work processes 
at all levels and has helped transform 
the company’s culture into one that 
believes improving operations integrity 
and managing risks will lead to improved 
business results. 

OIMS sets expectations across 
all aspects of operations and its 
effectiveness begins with management 
leadership and commitment. Included 
are requirements ranging from personnel 
and process safety to contractor 
selection, community engagement 
and communications, and emergency 
response preparedness. 

One of the most powerful elements of 
OIMS is the final one – element 11 – 
which requires every operation to carry 
out regular assessments. An external 
OIMS assessment is conducted every 
three to five years (depending on 
performance risk). A global team of 
specially trained personnel from Imperial 
and other parts of the ExxonMobil 
network spends between one to three 
weeks conducting an independent 
assessment of how well an operation 
is meeting its OIMS requirements. 
This assessment results in a list of 
opportunities to improve performance 
with a primary focus on execution and 
managing risk. In between external 
assessments, the management 
of a particular operation forms a 
multidisciplinary team to conduct an 
internal assessment of how well it is 
meeting OIMS requirements. 

Certainly, at the heart of OIMS is a 
built-in emphasis on comprehensive 
risk assessment and management. 
Focusing on the sound management of 
risks specific to a particular operation 
enables OIMS to apply as effectively to 
an offshore platform as it does to a heavy 
oil recovery operation or a refinery. In 
each case, the key to risk reduction is 
to identify potential hazards, then apply 
measures to control or eliminate the 
hazard in order to reduce the probability 
and severity of an incident.

 
 
2010 Annual Report  Imperial Oil Limited

11

A refinery, for example, contains a 
number of potential hazards, including 
explosive, corrosive and high-pressure 
materials. But through the application 
of measures to mitigate those hazards, 
such as properly designed vessels or 
automatic detection and shutoff systems, 
the risks associated with potential 
hazards are well managed to prevent 
serious incidents.

This attention to managing risk extends 
not just to equipment but to worker 
safety. Across Imperial, OIMS requires 
all safety incidents and near misses to 
be reported and reviewed carefully. 
As part of follow-up investigations, 
the company and employees look not 
only at actual safety events but also at 
significant near misses and the potential 
consequences of what might have 
happened. Learnings are incorporated 
into training, facility designs and 
procedures to continuously improve.

The daily concern for managing all risks 
and preventing incidents has resulted 
in a deeply ingrained culture of safety 
and protection at the company – one 
in which employees and contractors 
constantly look out for themselves 
as well as their fellow workers. It has 
created a work environment that regularly 
encourages safety awareness through 
safety meetings, the use of safety tools, 
employees mentoring co-workers and 
contractors and site-wide safety stand 
downs where workers take time to 
reflect on the importance of safety. 

One of these events occurred on 
June 29, 2010, at the Kearl oil sands 
project near Fort McMurray, Alberta. 
To reinforce safety, the company told 
workers to put down their tools, stop 
their normal work and instead look for 
anything on the site that might constitute 
a safety hazard. As a result, a number 
of improvements were identified. Local 
management has carried out specific 
actions to address all items. 

Ultimately, however, the proof of any loss 
management system such as OIMS is in 
the results it achieves. And the numbers 
show that OIMS has led to substantial 
improvement at Imperial. 

In 1990, the last full year before OIMS 
was introduced, there were 81 employee 
lost-time incidents with a rate of 0.5 per 
200,000 hours worked. In 2009, there 
were no employee lost-time incidents, 
which was a first for Imperial. That 
best-ever record was maintained 
in 2010. As well, contractors in 2009 
had a best-ever safety performance 
year. In 2010, a total of three lost-
time incidents occurred to contractors 
across company operations. Imperial’s 
combined lost-time incident rate of 
0.02 per 200,000 hours worked in 2010 
was significantly better than Canadian 
and global industry averages. 

(cid:90)   The proof of any loss management system such as OIMS is in the results it achieves. 
For Imperial, both 2009 and 2010 were best-ever performance years for employee 
lost-time incidents. Similar improvements have been achieved in environmental 
performance with spills and compliance incidents showing a progressive trend.

12

2010 Annual Report  Imperial Oil Limited

Preparing for growth: capital and exploration

expenditures continue at a record pace

UPSTREAM

Higher crude oil prices boost 
Upstream earnings
The Upstream business continued 
its record of superior operating 
performance in 2010, generating 
earnings of $1,764 million, compared 
with $1,324 million in the previous year. 
The return on capital employed was 
20.9 percent. Excluding construction in 
progress, the Upstream return on capital 
employed was more than 42 percent. 
Cash flow from operating activities and 
asset sales increased to $2,529 million 
from $997 million in 2009. 

Higher global oil prices were the main 
reason for the improvement. This was 
partially offset by an unfavourable 
foreign exchange effect due to a stronger 
Canadian dollar, higher royalty costs and 
third-party pipeline reliability issues. 

The company’s total daily production of 
crude oil and natural gas liquids before 
royalties was 247,000 barrels, up by 
3,000 barrels from 2009. 

Imperial’s production from oil sands in 
2010 totalled more than 217,000 barrels 
a day from the company’s wholly owned 
Cold Lake in situ operation and its 
25 percent share of Syncrude. 

Production from the Cold Lake 
operation, the world’s largest in situ 
heavy oil operation, averaged 
144,000 barrels a day before royalties, 
up from 141,000 barrels a day in 2009. 
Higher production volumes were due 
to improved facility reliability as well 
as the cyclic nature of production.

The company’s share of production 
at Syncrude, an integrated mining, 
extraction and upgrading facility, rose to 
73,000 barrels a day of synthetic crude oil 
before royalties, up from 70,000 barrels a 
day in 2009. With the completion in 2006 
of the latest phase of expansion, focus 
at Syncrude is on improving the reliability 
and cost performance of the project 
while keeping the upgrading capacity 
fully utilized. 

Imperial’s conventional oil and gas 
producing assets in Western Canada 
are mature. The key to the ongoing 
success of the conventional business 
rests in optimizing performance by 
relentlessly controlling unit costs and 
targeting opportunities for attractive 
investment. In 2010, production before 
royalties averaged about 30,000 barrels 
a day of crude oil and natural gas liquids, 
and 280 million cubic feet per day of 
natural gas.

ACREAGE ACQUISITIONS

net thousands of acres

162

607

2006 to 2010

Conventional
Oil sands

Imperial continues to acquire strategic
high-quality resource acreage, totalling
almost 770 thousand net acres
since 2006.

CRUDE OIL AND NGL 
PRODUCTION BY SOURCE

thousands of barrels a day before royalties

300

200

100

0

2006

2007

2008

2009

2010

Syncrude
Cold Lake
Conventional and NGLs

Declining conventional production
is being offset by oil sands growth.

At a glance

2010

2009

2008

2007

2006

Net income (millions of dollars)

1 764

1 324

2 923

2 369

2 376

Cash flow from operating activities 

and asset sales (millions of dollars) 

Gross crude oil and NGL production 

(thousands of barrels a day)

Gross natural gas production (millions of cubic feet a day)

2 529

997

3 712

2 661

3 151

 247

 280 

244

295

256

310

275

458

272

556

Average capital employed (millions of dollars)

8 427 

5 798

4 526

4 258

3 993

Return on average capital employed (percent)

20.9

22.8

64.6

Capital and exploration expenditures (millions of dollars)

3 844

2 167

1 110

55.6

744

59.5

787

2010 Annual Report  Imperial Oil Limited

13

Preparing for growth with robust 
capital and exploration spending 
Upstream capital and exploration 
spending in 2010 totalled $3.8 billion, 
with planned expenditures of $3.7 to 
4.2 billion in 2011, largely for future 
reserve additions and production growth.

Imperial holds a 70.96 percent interest in 
the Kearl project and is acting as operator 
in this joint venture with ExxonMobil 
Canada. The project is expected to begin 
initial production at 110,000 barrels 
of bitumen a day before royalties, of 
which Imperial’s share would be about 
78,000 barrels a day. Initial production 
is expected to start in late 2012, 
as scheduled.

The Kearl project, located about 
70 kilometres northeast of Fort 
McMurray, will use proven technologies 
such as truck-and-shovel mining and 
hydro transport, as well as a new 
paraffinic froth treatment technology that 
will process mined bitumen on-site into 
a product that can be shipped by pipeline 
and sold to existing refineries without 

the need for a costly new upgrader. 
Processing bitumen once rather than 
twice (in an upgrader and refinery) 
reduces both carbon dioxide emissions 
and development costs.

In 2010, Imperial advanced construction 
of the initial development of the Kearl 
oil sands project. All plant pilings were 
completed and substantial concrete 
foundations were laid. By the end of 
2010, detailed engineering was more 
than 95 percent complete. 

Imperial also advanced plans in 2010 
for the next expansion of Cold Lake in a 
project called Nabiye with the potential 
to produce a further 30,000 barrels a day 
of bitumen. Despite obtaining regulatory 
approval earlier for the expansion, 
Imperial filed project amendments 
that further improve the environmental 
performance of the project. In 2010, 
Imperial secured regulatory approvals 
for these environmental improvements 
as well as carried out early site works, 
which included clearing and grading of 
the plant site and creating access roads 
into the area. 

Imperial’s focus in its Upstream business 
is on the long-term development of one 
of Canada’s leading oil and gas resource 
positions. The company has the potential, 
with plans in place, to more than double 
Upstream production volumes by 2020. 
Volumes are targeted to be up about 
40 percent by 2013. 

As production from the relatively mature 
conventional resources of the Western 
Canadian Sedimentary Basin declines, 
developing and advancing an inventory of 
new major projects will be key to adding 
reserves and production growth.

The company’s exploration portfolio, 
which has increased significantly in 
recent years, offers further opportunities 
to add to this resource position. The 
portfolio includes unconventional gas in 
northeast British Columbia, further oil 
sands mining and in situ opportunities, 
as well as tight oil in Alberta and offshore 
exploration in the Beaufort Sea.

(cid:90)   The Kearl oil sands project has an estimated recoverable resource of about 

4.6 billion barrels or more than 40 years of sustained production.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

14

2010 Annual Report  Imperial Oil Limited

Company well positioned for growth

UPSTREAM

Canada’s oil sands are increasingly 
being recognized as a significant 
potential contributor to global oil supply, 
North American energy security and 
Canada’s economic prosperity. The 
challenge is to bring these resources 
to market efficiently, and in a safe and 
environmentally responsible manner.

345,000 barrels of bitumen a day, with 
an estimated recoverable resource of 
about 4.6 billion barrels of bitumen. The 
project has an estimated lifespan of more 
than 40 years of sustained production. 
Work is well underway on an expansion 
that will double the initial production of 
110,000 barrels of bitumen a day. 

Kearl oil sands project 

Horn River

The Kearl project represents one of 
the best undeveloped resources in the 
Athabasca region, especially in terms 
of the quantity of bitumen that can be 
produced for a given volume of mined 
material – a key parameter in keeping 
operating costs down. 

The company is currently reconfiguring 
the Kearl project development plan to 
include a combination of debottlenecking 
and expansion to minimize facility 
requirements and to reduce the plant 
footprint. When fully operational, the 
project’s total capacity will be around 

Imperial, together with ExxonMobil 
Canada in a 50-50 joint venture, has 
increased its acreage position in the Horn 
River shale gas play in northeast British 
Columbia. At Horn River, the companies 
acquired an additional 37,000 net acres, 
drilled 12 wells and collected 270 km2 of 
seismic data. The companies now hold 
an interest in about 346,000 net acres.

Imperial also advanced a production 
pilot project, to start up in late 2012, 
to assess productivity and improve 
development costs.

Mackenzie gas project

Even with the potential for significant 
growth in North American shale gas and 
other unconventional gas sources, new 
supplies from the Mackenzie and other 
Arctic frontier sources will be needed late 
in this decade to meet growing demands 
for natural gas in North America.

In late 2010, the National Energy Board 
(NEB) approved the Mackenzie gas 
project, subject to conditions and federal 
cabinet approval. Imperial will continue its 
dialogue with the federal government on 
a fiscal framework for the project before 
making decisions on re-staffing the 
project team and resuming engineering 
and execution planning. The NEB permit 
requires construction to begin by 2015.

The project is designed to bring to market 
gas from three previously discovered, 
on-shore gas fields in the Mackenzie River 
delta area of Northern Canada, together 
comprising about six trillion cubic feet 
of estimated recoverable gas resource. 
Imperial’s wholly owned Taglu field 
represents about half of this resource. 
Imperial is operator of the project. 

(cid:90) In 2010, Imperial and ExxonMobil Canada increased their acreage position in the 
Horn River shale gas play in northeast British Columbia. The companies hold one 
of the industry’s largest acreage positions in the basin.

2010 Annual Report  Imperial Oil Limited

15

One of Imperial’s key strengths is its 
relationship with ExxonMobil and the 
combined ability to take on opportunities 
in such potentially promising but 
technically challenging frontier areas. 
After an extensive 3-D seismic survey 
was completed in 2008, the companies 
began collecting baseline environmental 
data required for eventual well permitting. 
Imperial is participating in the NEB’s 
comprehensive review of offshore 
Arctic drilling, and further exploratory 
work will not take place until regulatory 
requirements are defined.

Resource base increases by 
almost 900 million barrels of 
oil equivalent

Imperial’s total proved and non-proved 
resource base is more than 15 billion 
barrels of oil equivalent, or more than 
170 years worth of production at current 
levels – an industry-leading position in 
terms of size, quality and diversity. 

In 2010, proved reserves increased by 
125 million barrels of oil equivalent, 
more than offsetting production of 
89 million barrels of oil equivalent in the 
year. The principal increases were related 
to infill drilling and additional production 
performance data at Cold Lake. 

Athabasca

Imperial holds extensive undeveloped 
acreage with promising mining and in 
situ development opportunities in the 
Athabasca region of Alberta. In 2010, 
the company furthered exploration in 
these holdings and drilled 65 oil sands 
evaluation wells and acquired 2-D and 
3-D seismic data. 

Beaufort exploration

In July, Imperial, ExxonMobil Canada 
and BP Exploration Operating Company 
Limited (BP) executed an agreement 
to cross-convey interests in respective 
Beaufort Sea Exploration Licences. As 
a result of the cross-conveyance, Imperial 
now holds a 25 percent interest in about 
a million acres of attractive exploration 
acreage in the Beaufort Sea area of 
Northern Canada, approximately 
120 kilometres north of the Mackenzie 
Delta. The agreement assigns Imperial 
or ExxonMobil as operator and allows for 
cost sharing, optimizing efficiencies for 
operating bases, seismic acquisition and 
processing, and potential drilling plans.

Net proved developed and undeveloped reserves (a) (b) (c) (f)

Liquids (d)

Natural
gas

Synthetic
oil (Syncrude)

Bitumen

(Cold Lake and Kearl)

Total oil-
equivalent
basis (e)

millions of barrels

billions of cubic feet

millions of barrels

millions of barrels

millions of barrels

71

82

64

63

57

710

635

593

590

576

718

694

734

691

681

741

717

1 437

1 661

1 715

1 648

1 599

2 334

2 513

2 549

year ended

2006

2007

2008

2009

2010 

(a)   Net reserves are the company’s share of reserves after deducting the shares of mineral owners or 

governments or both. All reported reserves are located in Canada.

(b)   For reserves calculated under National Instrument 51-101 (NI 51-101) requirements, please refer to the 

company’s filing of its NI 51-101 data on the System for Electronic Document Analysis and Retrieval (SEDAR) 
at www.sedar.com.

(c)   Prior to 2009, synthetic oil and mined bitumen reserves were reported separately as mining reserves in the 

company’s Form 10-K. In 2008, the company reported for the first time 807 million barrels of mined bitumen 
reserves, net share, from the Kearl project.

(d) Liquids include crude, condensate and natural gas liquids (NGLs).
(e) Gas converted to oil-equivalent at 6 million cubic feet per one thousand barrels.
(f)   Reserves were calculated based upon SEC’s pricing requirement. Beginning with the 2009 year-end, 

reserves were calculated based on amended SEC’s pricing requirement, which applied the average of the 
first-day-of-the-month price for each month during the last 12-month period.

On track

The Kearl oil sands project is on 
track for a late 2012 start-up.

CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

 
16

2010 Annual Report  Imperial Oil Limited

Cost management and operational excellence 

DOWNSTREAM

Imperial’s results remained 
strong in the downstream 
industry in Canada despite a 
continued challenging economic 
environment in 2010. 

Imperial is the largest petroleum refiner 
in Canada with a significant market 
share in all major petroleum product 
sectors, including retail, industrial and 
wholesale, and finished lubricants. 
The company’s competitive advantage 
comes from having leading refining 
and marketing operations in Eastern, 
Central and Western Canada.

Imperial also has the refining industry’s 
greatest conversion capacity (the 
ability to convert less valuable crude 
oil components to higher-valued 
products). This enables Imperial to 
take advantage of lower-valued crude 
oils, which helps improve margins and 
reduce overall costs.

Operational excellence 
encompasses all aspects of 
our activities, including:
(cid:90)   ensuring safe, environmentally 

responsible operations

(cid:90)   high business standards and 

controls – including the successful 
management of credit exposure

(cid:90) improving reliability 

(cid:90) increasing margins

(cid:90)   energy efficiency – both to 

reduce costs and greenhouse 
gas emissions

(cid:90) efficient project execution

(cid:90) product quality

Although markets for refined products 
in Canada are relatively mature and 
are not likely to experience significant 
growth as motor vehicle efficiency 
continues to improve and mandates 
for biofuels add to supply, Imperial 
continues to stay competitive. The 
company’s strategy for earnings 
growth focuses on striving for best-
in-class cost and excellent operations, 
while providing quality, valued products 
and services at competitive prices.

are keys to competitive advantage

Imperial continued its long-standing 
and effective program of upgrading 
its retail network in the major urban 
markets, while its dealers and distributors 
continued to invest primarily in non-urban 
centres. These investments provide the 
customer with a premium offer, including 
the latest pay-at-the-pump technology, 
modern On the Run convenience stores, 
food services and car washes, anchored 
by strategic brand partnerships with 
Tim Hortons, Aeroplan and Royal Bank. 
The On the Run franchise program 
continued its growth, reaching an 
important milestone of 50 franchise 
stores in 2010, bringing the total number 
of stores in the chain to 424.

Refining and supply delivers 
improved results 
Improvements in refinery reliability and 
lower maintenance resulted in improved 
financial performance for the refining 
and supply business compared with 
2009. In addition, the business set best-
ever records for energy efficiency, spill 
performance and flaring, with flaring 
down 36 percent from 2009.

Downstream earnings were $442 million, 
up from $278 million in 2009, due 
largely to improved refinery operations 
and strengthening of volumes in the 
recovering economy.

Total refinery throughput of 
444,000 barrels a day was up from 
413,000 barrels a day in 2009, reflecting 
a period of lower maintenance activity, 
with average refinery utilization at 
88 percent, up six percent. Favourable 
market conditions and improved reliability 
through the year helped to increase 
volumes. Total net petroleum sales were 
442,000 barrels a day, compared with 
409,000 barrels a day in 2009. 

Return on capital employed was 
13.2 percent, and cash flow from 
operating activities and asset sales 
totalled $896 million.

Capital expenditures in Downstream 
totalled $184 million in 2010 and 
were focused on refinery projects to 
improve reliability, feedstock flexibility, 
energy efficiency, and environmental 
performance as well as continuing 
upgrades to the retail network. Capital 
expenditures in 2011 will be about 
$175 million and will focus on improving 
refinery reliability to ensure sustainable 
operation, reducing air emissions and 
continuing upgrades to the retail network, 
including new point-of-sale technology. 

At a glance

2010

2009

2008

2007

2006

Net income (millions of dollars)

 442

278

796

921

624

Cash flow from operating activities and 

asset sales (millions of dollars) 

Refinery throughput (thousands of barrels a day)

Refinery utilization (percent)

Net petroleum product sales (thousands of barrels a day)*

 896

 444

 88

 442

700

413

82

409

539

446

89

438

1 180

442

88

448

562

442

88

453

Average capital employed (millions of dollars)

3 361

3 598

3 460

3 257

3 161

Return on average capital employed (percent)

Capital and exploration expenditures (millions of dollars)

13.2

 184

7.7

251

23.0

232

28.3

187

19.7

361

* Net petroleum product sales do not include sales under purchases/sales contracts with the same counterparty.

2010 Annual Report  Imperial Oil Limited

17

Fuels marketing volumes up
The fuels marketing business in Canada 
continues to be a significant contributor 
to overall profitability. The retail segment 
benefited from ongoing upgrades to 
the network and improvements in its 
marketing offers. During 2010, Imperial 
relaunched both its station locator 
application, using state-of-the-art 
Internet mapping technology, and its 
proprietary customer loyalty program, 
Esso Extra. The business also achieved 
Top Tier certification for all three grades 
of gasoline. In addition, with a continued 
focus on cost management, Imperial 
maintained its best-in-class unit 
cost position. 

Imperial was well positioned to benefit 
from growth in product demand, 
achieving all-time records for sales 
volumes in the retail and aviation fuel 
segments. Fuels marketing sales 
volumes were 317,000 barrels a day, 
up almost 14,000 barrels a day from 
the previous year. Sales of home heating 
oil, diesel and jet fuels increased by about 
seven percent due to strengthening 
demand and competitive jet fuel 
volume gains. 

Imperial remains one of the largest 
branded retail marketers in Canada, 
with about 1,850 retail sites. At the 
approximately 510 company-owned 
or leased sites, average productivity 
increased to 7.2 million litres, up four 
percent from 2009.

Simplifying the industrial 
and wholesale business 
In 2010, Imperial embarked on a 
program to improve its industrial and 
wholesale segment, the portion of 
the business involved in the sale of 
bulk products through Esso-branded 
agents and resellers across Canada. The 
program involves moving to a branded 
reseller method of business and is 
expected to reduce complexity and risk 
in the business. The initiative will be 
implemented over a number of years.

Alliance with Tim Hortons renewed
In 2010, Imperial Oil and Tim Hortons 
signed a 10-year renewal agreement. 
The agreement includes a commitment 
to add 175 Tim Hortons locations at 
Esso sites across Canada through 2019. 
Tim Hortons began opening kiosks inside 
Esso gas stations in 1994, and since 
then, the number of sites across Canada 
has grown to more than 350 locations.

Mobil-branded product sales up
The lubricants and specialties business 
continued to see sales growth in Mobil-
branded products. Imperial, the Canadian 
distributor for Mobil lubricants, saw 
branded car engine oil sales grow 
31 percent from 2009 with the full 
implementation of the Mobil Super 
line of engine oils in Canada, which 
complemented solid Mobil 1 growth. 
Focus was also on increasing the brand 
presence of Mobil Delvac, a heavy-duty 
diesel engine oil for commercial vehicles 
that was introduced in 2009. Sales of 
branded heavy-duty engine oils were up 
by six percent. 

Through Imperial’s relationship with 
ExxonMobil, the lubricants and 
specialties business gained access to 
industry-leading lubrication technology 
development aimed at helping customers 
improve their equipment life, reduce 
energy consumption and extend oil 
change intervals. This, coupled with 
access to global supply chain capability 
and the Sarnia global customer technical 
service laboratory, continues to support 
Imperial’s industry-leading position in the 
Canadian lubricants business.

In 2010, the lubricant base stock 
manufacturing facility in Sarnia was 
idled after a strategic review determined 
that profitability of key units in the 
manufacturing plant could be improved 
by producing low-sulphur diesel fuel 
instead of lubricants. In addition, the 
review determined that the lubes 
manufacturing plant would come under 
pressure due to international competition   

from large plants and the facility’s 
distance to global growth markets. 
Through focused project management, 
the shutdown of the facility was 
completed flawlessly and well ahead 
of schedule, allowing Imperial to begin 
realizing the benefits sooner. Lubricant 
products continue to be blended 
at the Sarnia Lube Oil Blend Plant 
using components brought in from 
other sources.

Trademarks 
- Mobil, Mobil Super, Mobil 1, Delvac and the Pegasus design are 
trademarks of Exxon Mobil Corporation or one of its subsidiaries. 
Imperial Oil licensee.

- On the Run is a registered trademark of Exxon Mobil Corporation 
in Canada. Imperial Oil licensee.

- RBC and Royal Bank are registered trademarks of Royal Bank of Canada.

- Tim Hortons is a registered trademark of the TDL Marks Corporation.

- Aeroplan is a registered trademark of Aeroplan Limited Partnership.

ANNUAL THROUGHPUT –
COMPANY-OWNED OR LEASED
RETAIL SERVICE STATIONS

millions of litres per site

8

6

4

2

0

100

75

50

25

0

2006

2007

2008

2009

2010

Site productivity has increased
14 percent since 2006.

REFINERY UTILIZATION

percent

2006

2007

2008

2009

2010

Improved reliability contributed
to refinery utilization increasing
to 88 percent in 2010.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

18

2010 Annual Report  Imperial Oil Limited

Strong year for Chemical earnings 

CHEMICAL

Imperial is one of Canada’s 
leading producers of chemical 
products with the largest market 
share in North America for 
polyethylene used in rotational 
molding and the second largest 
market share in injection molding.

In a period of high turnaround activity, 
the Chemical business delivered strong 
safety and environmental performance 
in 2010. Proven business controls 
and stringent credit management 
practices supported financial results 
in a challenging but improving 
economic environment.

The Chemical business operates in a 
competitive global marketplace that is 
highly cyclical. The recent growth of 
global competitors’ polymers capacity 
has placed additional pressure on the 
North American chemical industry. 
In response, Imperial has focused its 
strategy of flawless execution on the 
elements of the business within its 
control. For example, the company’s 
integration of its Chemical operations 
with its refinery in Sarnia is key to 
reducing cost and maximizing value for 
both the refinery and the chemical plant. 
Leveraging common site infrastructure, 
sharing management and efficiently 
optimizing energy needs across the site 
contribute significantly to lower costs.

The company has also developed 
a strategy to expand its feedstock 
flexibility to lower costs and increase 
yields. The ability to process feedstocks 
from diverse sources enables the 
business to quickly respond to changes 
in feedstock quality, availability and cost. 
This type of demonstrated leadership in 
both cost and productivity is essential 
to the Chemical businesses’ sustained 
ability to reliably meet its customers’ 
needs in any economic environment.

Return on average capital employed 
was 41.8 percent, and cash flow from 
operating activities and asset sales 
totalled $65 million.

Total sales of petrochemical products 
were 989 thousand tonnes, compared 
with 1,026 thousand tonnes in 2009. 

Capital expenditures in 2010 were 
$10 million, compared with $15 million 
in 2009. Planned expenditures in 2011 
are about $10 million and will include 
investments in safety initiatives, water 
management system enhancements, 
and reliability improvements. 

Earnings from Chemical operations 
were $69 million in 2010, up from 
$46 million in 2009. Higher margins 
across all product lines were the main 
driver of the stronger earnings, partly 
offset by lower volumes and higher 
costs, both due to planned maintenance 
work at the Sarnia facility. This activity 
was well executed and included an 
expansion of Sarnia’s flexibility to crack 
alternative feedstocks into ethylene. 
Synergies with Imperial’s Downstream 
business continue to deliver benefits 
through the physical integration of 
the Sarnia site, joint feedstock and 
facilities planning, as well as shared 
manufacturing excellence networks and 
corporate services. As a result, Imperial 
is able to upgrade Sarnia’s component 
streams to their highest value. 

At a glance

Net income (millions of dollars)

Cash flow from operating activities 

and asset sales (millions of dollars) 

Chemical sales volumes (thousands of tonnes)

Average capital employed (millions of dollars)

Return on average capital employed (percent)

Capital and exploration expenditures (millions of dollars)

2010

2009

2008

2007

2006

69

65

989

165

41.8

10

46

67

100

97

143

183

109

162

1 026

1 021

1 121

1 085

169

27.2

15

199

50.4

13

230

42.2

11

261

54.8

13

(cid:90)   The company’s integration of its Chemical operations with its refinery 

in Sarnia has been key to reducing cost and maximizing value.

2010 Annual Report  Imperial Oil Limited

19

Celebrating Responsible Care® for 25 years

RESPONSIBLE CARE

Since its inception, Imperial 
has supported Responsible Care, 
an ethic that requires companies 
to follow principles that govern 
the safe and environmentally 
responsible handling of 
chemicals throughout their 
life cycle.

Three decades ago, Canadian chemical 
companies found themselves at a 
crossroads. For years, the companies 
had made products that improved quality 
of life for Canadians. But as Canadians 
became more concerned about the 
potential for large-scale safety incidents 
as well as the effects of chemicals on 
health and environment, public trust in 
the industry began to drop.

Recognizing this, industry responded 
in 1985 with Responsible Care – a new 
ethic challenging companies to pay 
more attention to the public’s concerns 
and assume greater stewardship for 
their products and operations. Led by 
the Canadian Chemical Producers’ 
Association (today’s Chemistry 
Industry Association of Canada, CIAC), 
Responsible Care required member 
companies to follow new principles to 
govern the safe and environmentally 
responsible handling of chemicals 
throughout their life cycle. The 
association introduced six codes of 
practice including requirements for 
process safety, emergency response 
and hazardous waste management. As 
well, starting in the early 1990s, member 
companies were required to be verified 
every three years by external teams 
made up of two industry experts and 
two public stakeholders to determine 
if they continued to meet Responsible 
Care requirements. The goal of the ethic 
was to “do the right thing and be seen to 
do the right thing” and to “be open and 
responsive to public concerns.”

(cid:90)   As a member of the Chemistry Industry Association of Canada (CIAC), Imperial 
Oil’s Chemical division not only supports Responsible Care, but has also played 
an important role in championing the initiative over the last 25 years. Started in 
Canada, Responsible Care has now been embraced by the chemical industry in 
54 countries worldwide. 

It was an important move forward for 
the industry. And Imperial Oil’s Chemical 
division played a leadership role from 
the start. 

“Over the years, Imperial Oil’s Chemical 
division’s commitment to Responsible 
Care has been outstanding,” says 
Brian Wastle, CIAC’s vice-president of 
Responsible Care. “They’ve been one 
of the pioneers in helping to develop the 
ethic. They’ve really embraced the idea 
of driving this initiative forward.”

In the late 1980s and throughout 
the following two decades, Imperial 
executives have taken an active part 
on the Canadian association’s board, 
helping to shape the ethic and new codes 
of practice. In 1993, the first business 
to volunteer to undergo verification 
was Imperial’s agricultural chemical 
site at Redwater, Alberta. Later, in 
1998, the company’s chemical plant 
in Sarnia was verified. Over the years, 
Responsible Care expectations became 
closely integrated into the Chemical’s 
business practices. In December 
2010, a new external team started the 
fourth verification of the company’s 
commitment to Responsible Care. Their 
work is planned to be done in the first 
quarter of 2011.

Imperial has continued to take a strongly 
supportive role, working with industry 
peers over the last two years to update 
the ethic and codes of practice to meet 
changing expectations. Adopted in 2010 
by CIAC, the revised ethic will require 
that member companies dedicate 
themselves, their technology and their 
business practices to sustainability – 
the ongoing betterment of society, the 
environment and the economy. One 
result is a set of new codes requiring 
companies to assess the sustainability 
of their products and processes, improve 
resource conservation and energy 
efficiency, and ensure the responsible use 
of raw material through to end products. 

In 2010, Imperial carried out a gap 
analysis against the new codes. While 
the analysis confirmed that the business 
largely meets the new requirements, 
there are some improvement 
opportunities. The Sarnia plant will be 
assessed against the revised ethic when 
it undergoes reverification in 2013.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

20

2010 Annual Report  Imperial Oil Limited

Global demand for 

natural gas continues to grow

A fuel of the future: natural gas

As a company, our challenge 
is to responsibly provide the 
energy that Canada and the world 
need. Meeting this challenge 
requires integrated solutions that 
can expand supplies, increase 
efficiency and mitigate emissions. 

Developing unconventional sources 
of natural gas in Canada, such as 
our promising shale gas play in 
northeast British Columbia, is one of 
our challenges. At Imperial, we are 
committed to advancing solutions 
through technological innovation and new 
energy investments in order to continue 
to provide fuel efficiently and responsibly.

At home and around the world, natural 
gas is proving to be an ideal fuel to help 
meet the public’s increasing demand 
for energy that is clean, readily available 
and abundant. 

In the coming decades, natural gas is 
expected to act as a transition fuel for 
generating electricity as the world moves 
away from its reliance on coal, a more 
carbon-intensive fuel, to renewable 
sources of energy.

TECHNOLOGY

increase efficiency

reduce emissions

expand supply

the history of gas

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1800-1850
Gas for lighting

1850-1900
Gas for heating and cooking

1900-1950
Gas for industry and power

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
2010 Annual Report  Imperial Oil Limited

21

Natural gas began as a source 
for lighting, cooking and heating. 
Today, it is seen as the logical 
choice to replace coal as the fuel 
to generate electricity.

A logical 
choice

100

80

60

40

20

0

NORTH AMERICAN 
GAS DEMAND BY SECTOR

billions of cubic feet a day

GLOBAL ELECTRICITY
GENERATION BY 
ENERGY SOURCE

Petawatt hours

30

20

10

0

1970

1985

2000

2015

2030

1970

1985

2000

2015

2030

Power generation
Industrial
Residential/commercial

Renewables
Nuclear
Coal
Gas
Liquids

(cid:90) 

 Increased use in electricity generation drives natural gas demand growth.

Demand for electricity on the rise
Projecting the future mix of fuels for 
power generation is a complex task 
with many variables. How these fuels 
will compete economically will dictate 
which fuel utilities and power generators 
around the world will turn to for use at 
existing plants and those to be built. 

Global demand for natural gas 
continues to grow
Through 2030, there will likely be a shift 
away from coal toward natural gas, as 
well as nuclear and renewable fuels. This 
will be driven by environmental policies, 
including ones that seek to reduce GHGs 
by putting a cost on carbon emissions.

In North America, demand for natural 
gas is expected to grow by about 
1.2 percent a year over the next 20 years 
because of its ample supply on the 
continent, existing infrastructure and 
low greenhouse gas emissions intensity.

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Gas as a global, flexible fuel

2000-2030
Gas to reduce emissions

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
22

2010 Annual Report  Imperial Oil Limited

FINANCIAL SUMMARY

Independent auditors’ report
To the Shareholders of Imperial Oil 
Limited:

We have audited, in accordance with 
the standards of the Public Company 
Accounting Oversight Board (United 
States), the financial position of Imperial 
Oil Limited and its subsidiaries as of 
December 31, 2010, and 2009, and the 
results of their operations and their cash 
flows for each of the three years in the 
period ended December 31, 2010, and in 
our report dated February 25, 2011, we 
expressed an unqualified opinion thereon. 
The consolidated financial statements 
referred to above (not presented herein) 
appear in Appendix A to the Management 
Proxy Circular for the 2011 annual 
meeting of shareholders of the Company.

In our opinion, the information set 
forth in the accompanying condensed 
consolidated financial statements (pages 
22 to 25) is fairly stated, in all material 
respects, in relation to the consolidated 
financial statements from which it has 
been derived.

/s/ PricewaterhouseCoopers LLP

Chartered Accountants
Calgary, Alberta, Canada
February 25, 2011

Summary of accounting policies and practices
The company’s accounting and financial reporting fairly reflect its straightforward 
business model involving the extracting, refining and marketing of hydrocarbons and 
hydrocarbon-based products. The summary financial statements have been prepared 
in accordance with generally accepted accounting principles of the United States of 
America (GAAP). The summary financial statements include certain estimates that 
reflect management’s best judgment. All amounts are in Canadian dollars unless 
otherwise indicated. 

The summary financial statements include the accounts of Imperial Oil Limited and 
its subsidiaries. Intercompany accounts and transactions are eliminated. Subsidiaries 
include those companies in which Imperial has both an equity interest and the 
continuing ability to unilaterally determine strategic, operating, investing and financing 
policies. A significant portion of the company’s Upstream activities is conducted jointly 
with other companies. The accounts reflect the company’s share of undivided interest 
in such activities, including its 25 percent interest in the Syncrude joint venture and its 
nine percent interest in the Sable offshore energy project as well as its 70.96 percent 
interest in the Kearl project, which is currently under development. 

Revenues associated with sales of crude oil, natural gas, petroleum and chemical 
products are recognized when the products are delivered and title passes to 
the customer.

Inventories of crude oil, products and merchandise are carried at the lower of current 
market value or cost (generally determined under the last-in, first-out method – LIFO). 

The company does not use financing structures for the purpose of altering 
accounting outcomes or removing debt from the balance sheet. The company does 
not use derivative instruments to speculate on the future direction of currency or 
commodity prices.

The company’s exploration and production activities are accounted for under the 
“successful efforts” method. Depreciation, depletion and amortization are primarily 
determined under either the unit-of-production method or the straight-line method. 
Unit-of-production rates are based on the amount of proved developed reserves of oil 
and gas that are estimated to be recoverable from existing facilities. The straight-line 
method is based on estimated asset service life.

The company incurs retirement obligations for certain assets at the time they are 
installed. The fair values of these obligations are recorded as liabilities on a discounted 
basis and are accreted over time for the change in their present value. The costs 
associated with these liabilities are capitalized as part of the related assets and 
depreciated. Liabilities for environmental costs are recorded when it is probable that 
obligations have been incurred and the amounts can be reasonably estimated.

The company recognizes the underfunded or overfunded status of defined benefit 
pension and other post-retirement plans as a liability or asset in the balance sheet with 
the offset in shareholders’ equity, net of deferred taxes.

A variety of claims have been made against Imperial Oil and certain of its consolidated 
subsidiaries in a number of pending lawsuits and tax disputes. For further information 
on tax contingencies and litigation, see Notes 4 and 10 to the Consolidated Financial 
Statements in Appendix A of Imperial Oil’s 2011 Management Proxy Circular.

The company awards share-based compensation to employees in the form of 
restricted stock units. Compensation expense is measured each reporting period 
based on the company’s current stock price and is recorded in the consolidated 
statement of income over the requisite service period of each award.

Further information on the company’s accounting policies and practices can be found 
in Appendix A of Imperial Oil’s 2011 Management Proxy Circular (Critical Accounting 
Policies and Note 1 to the Consolidated Financial Statements).

2010 Annual Report  Imperial Oil Limited

23

SUMMARY STATEMENT OF INCOME (U.S. GAAP)

millions of Canadian dollars
For the years ended December 31

Revenues and other income

Operating revenues (a) (b)

Investment and other income

Total revenues and other income

Expenses

Exploration

Purchases of crude oil and products (c)

Production and manufacturing (d)

Selling and general 

Federal excise tax (a)

Depreciation and depletion

Financing costs

Total expenses

Income before income taxes

Income taxes

Net income 

Per share information (Canadian dollars)

Net income per common share – basic

Net income per common share – diluted

Dividends

2010

2009

2008

24 946

146

25 092 

191

14 811

3 996 

1 070 

1 316 

747

7

21 292

106

21 398

153

11 934

3 951

1 106

1 268

781

5

31 240

339

31 579

132

18 865

4 228

1 038

1 312

728

–

22 138 

19 198

26 303

2 954 

2 200

5 276

744

621

1 398

2 210

1 579

3 878

 2.61 

2.59

0.43

1.86

1.84

0.40

4.39

4.36

0.38

(a) Operating revenues include federal excise tax of $1 316 million (2009 – $1 268 million, 2008 – $1 312 million).
(b) Operating revenues include amounts from related parties of $2 250 million (2009 – $1 699 million, 2008 – $2 150 million).
(c) Purchases of crude oil and products include amounts from related parties of $2 828 million (2009 – $3 111 million, 2008 – $4 729 million).
(d) Production and manufacturing expenses include amounts to related parties of $233 million (2009 – $217 million, 2008 – $169 million).

The information in the Summary Statement of Income (for 2008 to 2010), the Summary Balance Sheet (for 2009 and 2010), and the 
Summary Statement of Cash Flows (for 2008 to 2010), shown on pages 23 through 25, corresponds to the information in the Consolidated 
Statement of Income, the Consolidated Balance Sheet, and the Consolidated Statement of Cash Flows in the financial statements of 
Imperial Oil’s 2011 Management Proxy Circular. For complete consolidated financial statements, including notes, please refer to Appendix A 
of Imperial Oil’s 2011 Management Proxy Circular. See also Management’s Discussion and Analysis of Financial Condition and Results of 
Operations and other information in Appendix A of the 2011 Management Proxy Circular.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

24

2010 Annual Report  Imperial Oil Limited

SUMMARY BALANCE SHEET (U.S. GAAP)

millions of Canadian dollars

At December 31

Assets

Current Assets

Cash

Accounts receivable, less estimated doubtful amounts

Inventories of crude oil and products 

Materials, supplies and prepaid expenses

Deferred income tax assets 

Total current assets

Long-term receivables, investments and other long-term assets 

Property, plant and equipment, less accumulated depreciation and depletion 

Goodwill

Other intangible assets, net 

Total assets 

Liabilities

Current liabilities

Notes and loans payable 

Accounts payable and accrued liabilities (a)

Income taxes payable

Total current liabilities

Long-term debt (b)

Other long-term obligations 

Deferred income tax liabilities 

Total liabilities

Commitments and contingent liabilities 

Shareholders' equity

Common shares at stated value (c)

Earnings reinvested 

Accumulated other comprehensive income 

Total shareholders' equity

2010

2009

267

2 000

527

246

498

3 538 

870

15 905

204

63

513 

1 714 

564 

247 

467 

3 505 

854 

12 852 

204 

58

20 580 

17 473 

229

3 470 

878

4 577 

527

2 753 

1 546 

9 403 

109 

2 811 

848 

3 768 

31 

2 839 

1 396 

8 034 

1 511 

11 090 

 (1 424)

11 177 

1 508 

9 252 

 (1 321)

9 439

Total liabilities and shareholders' equity

20 580 

17 473

(a) Accounts payable and accrued liabilities include amounts to related parties of $455 million (2009 – $59 million).
(b) Long-term debt includes amounts to related parties of $500 million (2009 – nil).
(c) Number of common shares outstanding was 848 million (2009 – 848 million).

The information in the Summary Statement of Income (for 2008 to 2010), the Summary Balance Sheet (for 2009 and 2010), and the 
Summary Statement of Cash Flows (for 2008 to 2010), shown on pages 23 through 25, corresponds to the information in the Consolidated 
Statement of Income, the Consolidated Balance Sheet, and the Consolidated Statement of Cash Flows in the financial statements of 
Imperial Oil’s 2011 Management Proxy Circular. For complete consolidated financial statements, including notes, please refer to Appendix A 
of Imperial Oil’s 2011 Management Proxy Circular. See also Management’s Discussion and Analysis of Financial Condition and Results of 
Operations and other information in Appendix A of the 2011 Management Proxy Circular.

 
2010 Annual Report  Imperial Oil Limited

25

SUMMARY STATEMENT OF CASH FLOWS (U.S. GAAP)

millions of Canadian dollars
Inflow/(outflow)
For the years ended December 31

Operating activities

Net income

Adjustments for non-cash items:

Depreciation and depletion

(Gain)/loss on asset sales

Deferred income taxes and other

Changes in operating assets and liabilities:

Accounts receivable

Inventories and prepaids

Income taxes payable

Accounts payable

All other items – net (a)

2010

2009

2008

2 210

1 579 

3 878

   747

(95)

 152

 (289)

 38 

 30 

 651

(237)

781

 (45)

 (61)

 (261)

42

 (650)

271

 (65)

728 

 (241)

387 

679 

 (159)

–

 (798)

 (211)

Cash from (used in) operating activities 

 3 207 

1 591 

4 263 

Investing activities

Additions to property, plant and equipment and intangibles

 (3 856)

 (2 285)

 (1 231)

Proceeds from asset sales

Loans to equity company

Cash from (used in) investing activities

Financing activities

Short-term debt – net

Long-term debt issued

Reduction in capitalized lease obligations

Issuance of common shares under stock option plan

Common shares purchased 

Dividends paid

Cash from (used in) financing activities

Increase (decrease) in cash

Cash at beginning of year

Cash at end of year (b)

 144 

3

67

2

 (3 709)

 (2 216)

120

500

(3)

3

(8)

 (356)

256

 (246)

513

 267 

–

–

 (4)

1

 (492)

 (341)

 (836)

 (1 461)

1 974 

513

272 

 (2)

 (961)

–

–

 (3)

7 

 (2 210)

 (330)

 (2 536)

766 

1 208 

1 974

(a) Includes contribution to registered pension plans of $421 million (2009 – $180 million, 2008 – $165 million).
(b) Cash is composed of cash in bank and cash equivalents at cost. Cash equivalents are all highly liquid securities with maturity of three months or less when purchased.

The information in the Summary Statement of Income (for 2008 to 2010), the Summary Balance Sheet (for 2009 and 2010), and the 
Summary Statement of Cash Flows (for 2008 to 2010), shown on pages 23 through 25, corresponds to the information in the Consolidated 
Statement of Income, the Consolidated Balance Sheet, and the Consolidated Statement of Cash Flows in the financial statements of 
Imperial Oil’s 2011 Management Proxy Circular. For complete consolidated financial statements, including notes, please refer to Appendix A 
of Imperial Oil’s 2011 Management Proxy Circular. See also Management’s Discussion and Analysis of Financial Condition and Results of 
Operations and other information in Appendix A of the 2011 Management Proxy Circular.

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

26

2010 Annual Report  Imperial Oil Limited

SHARE OWNERSHIP, TRADING AND PERFORMANCE

Share ownership

Average number outstanding, weighted monthly (thousands)

Number of shares outstanding at December 31 (thousands)

Shares held in Canada at December 31 (percent)

Number of registered shareholders at December 31 (a)

Number of shareholders registered in Canada

Shares traded (thousands)

Share prices (dollars) (b)

Toronto Stock Exchange

High

Low

Close at December 31

NYSE Amex (U.S. dollars)

High

Low

Close at December 31

Net income per share (dollars)

– basic

– diluted

Price ratios at December 31

Share price to net earnings (c)

Dividends declared (d)

Total (millions of dollars)

Per share (dollars)

2010

2009

2008

2007

2006

847 609

847 599

10.8

12 909

11 430

849 760

847 599

10.8

13 157

11 621

882 604

859 402

11.1

13 206

 11 620

928 527

903 263

12.1

13 108

11 450

975 128

952 988

13.0

13 561

11 844

212 188

318 055

477 574

292 888

321 245

43.50

36.95

40.58

43.54

35.18

40.52

2.61

2.59

49.11

35.95

40.66

43.13

28.44

38.66

1.86

1.84

62.54

28.79

40.99

63.08

23.84

 33.72

4.39

 4.36

56.26

37.40

54.62

61.48

31.87

54.78

3.43

3.41

45.20

34.31

42.93

40.38

29.99

36.83

3.12

3.11

15.7

22.1

9.4

16.0

13.8

364

0.43

340

0.40

334

 0.38

 324

0.35

 311

0.32

(a) Exxon Mobil Corporation owns 69.6 percent of Imperial’s shares. 
(b)   Imperial’s shares are listed on the Toronto Stock Exchange. The company’s shares also trade in the United States of America on the NYSE Amex LLC. Imperial has 

unlisted privileges on the NYSE Amex LLC, a subsidiary of NYSE Euronext. The symbol on these exchanges for Imperial’s common shares is IMO. Share prices were 
obtained from stock exchange records. U.S. dollar share price presented is based on consolidated U.S. market data. 

(c) Closing share price at December 31 at the Toronto Stock Exchange, divided by net income per share – diluted.
(d) The fourth quarter dividend is paid on January 1 of the succeeding year.

Career employees

2010

4 969

2009

5 015

2008

4 843

2007

4 785

2006

4 869

2010 Annual Report  Imperial Oil Limited

27

FREQUENTLY USED TERMS

Listed below are definitions of several of Imperial’s key business and financial performance measures. The definitions are provided to 
facilitate understanding of the terms and how they are calculated.

Capital employed
Capital employed is a measure of net investment. When viewed from the perspective of how capital is used by the business, it includes the 
company’s property, plant and equipment and other assets, less liabilities, excluding both short-term and long-term debt. When viewed 
from the perspective of the sources of capital employed in total for the company, it includes total debt and equity. Both of these views 
include the company’s share of amounts applicable to equity companies, which the company believes should be included to provide a more 
comprehensive measurement of capital employed.

millions of dollars

2010

2009

2008

2007

2006

Business uses: asset and liability perspective 
Total assets
Less:   total current liabilities excluding notes and loans payable
total long-term liabilities excluding long-term debt
Imperial's share of equity company debt

Add:

Total capital employed

Total company sources: debt and equity perspective 
Notes and loans payable
Long-term debt
Shareholders' equity
Add:

Imperial's share of equity company debt

Total capital employed

20 580 
(4 348)
(4 299)
33

11 966 

229
527
11 177 
33

11 966 

17 473
(3 659)
(4 235)
36

9 615

109
31
9 439
36

9 615

17 035
(4 084)
(3 743)
40

9 248

109
34
9 065
40

9 248

16 287
(4 833)
(3 385)
50

8 119

108
38
7 923
50

8 119

16 141
(4 270)
(3 028)
55

8 898

1 078
359
7 406
55

8 898

Return on average capital employed (ROCE)
ROCE is a financial performance ratio. From the perspective of the business segments, ROCE is annual business-segment net income divided 
by average business-segment capital employed (an average of the beginning and end-of-year amounts). Segment net income includes 
Imperial’s share of segment net income of equity companies, consistent with the definition used for capital employed, and excludes the cost 
of financing. The company’s total ROCE is net income excluding the after-tax cost of financing divided by total average capital employed. The 
company has consistently applied its ROCE definition for many years and views it as the best measure of historical capital productivity in a 
capital-intensive, long-term industry to both evaluate management’s performance and demonstrate to shareholders that capital has been used 
wisely over the long term. Additional measures, which are more cash flow based, are used to make investment decisions.

millions of dollars

Net income
Financing costs (after tax), including Imperial's share 

of equity companies

Net income excluding financing costs

Average capital employed

Return on average capital employed (percent)

2010

2 210 

2

2 212 

 10 791 

20.5

2009

1 579

2

1 581

9 432

16.8

2008

3 878

2

3 880

8 684

44.7

2007

3 188

18

3 206

8 509

37.7

2006

3 044

10

3 054

8 515

35.9

Cash flow from operating activities and asset sales
Cash flow from operating activities and asset sales is the sum of the net cash provided by operating activities and proceeds from asset 
sales reported in the consolidated statement of cash flows. This cash flow reflects the total sources of cash both from operating the 
company’s assets and from the divesting of assets. The company employs a long-standing and regular disciplined review process to ensure 
that all assets are contributing to the company’s strategic objectives. Assets are divested when they no longer meet these objectives or are 
worth considerably more to others. Because of the regular nature of this activity, management believes it is useful for investors to consider 
sales proceeds together with cash provided by operating activities when evaluating cash available for investment in the business and 
financing activities, including shareholder distributions.

millions of dollars

Cash from operating activities
Proceeds from asset sales

Total cash flow from operating activities and asset sales

2010

3 207 
144

3 351 

2009

1 591
67

1 658

2008

4 263 
 272 

4 535 

2007

3 626
279

3 905

2006

3 587
212

3 799

  CHAIRMAN’S LETTER       HIGHLIGHTS      UPSTREAM      DOWNSTREAM       CHEMICAL     FINANCIAL SUMMARY 

 
 
28

2010 Annual Report  Imperial Oil Limited

Version française du rapport
Pour obtenir la version française du rapport 
de la Compagnie Pétrolière Impériale Ltée, 
veuillez écrire à la division des Relations 
avec les investisseurs, Compagnie 
Pétrolière Impériale Ltée, P.O. Box 2480, 
Station ’M’, Calgary, Alberta, Canada  
T2P 3M9.

Included in this Summary Annual Report 
are financial and operating highlights and 
summary financial statements. For 
complete financial statements, including 
notes, please refer to the Management 
Proxy Circular for Imperial Oil’s 2011 annual 
meeting. The Management Proxy Circular 
also includes Management’s Discussion and 
Analysis of Financial Condition and Results 
of Operations. The Investors section of 
Imperial Oil’s website (www.imperialoil.ca) 
contains the Management Proxy Circular. 

INFORMATION FOR INVESTORS

Head office
Imperial Oil Limited
P.O. Box 2480, Station ‘M’
Calgary, Alberta
Canada T2P 3M9

Telephone: 1-800-567-3776
Fax: 1-800-367-0585

Annual meeting
The annual meeting of shareholders will 
be held on Thursday, April 28, 2011 at 
9:30 a.m. local time at the Sheraton Suites 
Calgary Eau Claire, Wildrose Ballroom, 
255 Barclay Parade S.W., 
Calgary, Alberta, Canada. 

Shareholder account matters
To change your address, transfer shares, 
eliminate multiple mailings, elect to receive 
dividends in U.S. funds, have dividends 
deposited directly into accounts at financial 
institutions in Canada that provide electronic 
fund transfer services, enrol in the dividend 
reinvestment and share purchase plan, or 
enrol for electronic delivery of shareholder 
reports, please contact Imperial’s transfer 
agent, CIBC Mellon Trust Company. 

 CIBC Mellon Trust Company
P.O. Box 7010
Adelaide Street Postal Station
Toronto, Ontario, Canada M5C 2W9

Telephone: 1-800-387-0825 (from 
Canada or U.S.A.) or 416-643-5500
Fax: 416-643-5501
E-mail: inquiries@cibcmellon.com
Website: www.cibcmellon.com

United States resident shareholders may 
transfer their shares through BNY Mellon 
Shareowner Service. 

 BNY Mellon Shareowner Service 
480 Washington Boulevard – 27th Floor
Jersey City, New Jersey 
U.S.A. 07310-1900 

Telephone: 1-800-589-9836
E-mail: shrrelations@bnymellon.com
Website: www.bnymellon.com

Dividend reinvestment and share 
purchase plan
This plan provides shareholders with 
two ways to add to their shareholdings 
at a reduced cost. The plan enables 
shareholders to reinvest their cash 
dividends in additional shares at an average 
market price. Shareholders can also invest 
between $50 and $5,000 each calendar 
quarter in additional shares at an average 
market price. 

Funds directed to the dividend reinvestment 
and share purchase plan are used to buy 
existing shares on a stock exchange rather 
than newly issued shares. 

Imperial online
Imperial publishes a wide range of 
information on its website, including annual 
and interim reports, SEC filings, proxy 
circulars and forms, key dates for investors 
and shareholders, as well as other 
information that should be helpful to our 
shareholders in the day-to-day management 
of their shares. Should you not be able to 
find the information you are looking for, 
please contact customer service at 
1-800-567-3776.

Website: www.imperialoil.ca

Investor information
Information is also available by writing to 
the investor relations manager at Imperial’s 
head office or by: 

 E-mail: investor.relations@esso.ca
Telephone: 403-237-4538
Fax: 403-237-2075

For all other shareholder services 
related inquiries, please contact: 

 Brian W. Livingston
Vice-president, general counsel 
and corporate secretary
Telephone: 403-237-2915 
Fax: 403-237-2490 

 
 
 
 
2010 Annual Report  Imperial Oil Limited

29

DIRECTORS AND OFFICERS

Board of directors
Krystyna T. Hoeg 
Corporate director 
Toronto, Ontario 

Bruce H. March 
Chairman, president and 
chief executive officer 
Imperial Oil Limited 
Calgary, Alberta

Jack M. Mintz
Palmer Chair in Public Policy 
University of Calgary 
Calgary, Alberta 

Robert C. Olsen 
Executive vice-president 
ExxonMobil Production Company 
Houston, Texas 

David S. Sutherland
Corporate director
Waterloo, Ontario 

Sheelagh D. Whittaker
Corporate director 
London, England 

Victor L. Young 
Corporate director 
St. John’s, Newfoundland and Labrador 

Other officers
Paul J. Masschelin
Senior vice-president
finance and administration 
and treasurer

T. Glenn Scott
Senior vice-president
resources division

Sean R. Carleton
Controller 

Brian W. Livingston 
Vice-president
general counsel 
and corporate secretary 

Audit committee
V.L. Young, chair
S.D. Whittaker, vice-chair
K.T. Hoeg
J.M. Mintz
D.S. Sutherland

Executive resources committee
K.T. Hoeg, chair
V.L. Young, vice-chair 
J.M. Mintz
R.C. Olsen 
D.S. Sutherland
S.D. Whittaker

Nominations and corporate 
governance committee
S.D. Whittaker, chair 
J.M. Mintz, vice-chair 
K.T. Hoeg
R.C. Olsen
D.S. Sutherland
V.L. Young

Environment, health 
and safety committee
J.M. Mintz, chair
D.S. Sutherland, vice-chair
K.T. Hoeg
R.C. Olsen
S.D. Whittaker
V.L. Young

Contributions committee
D.S. Sutherland, chair
K.T. Hoeg, vice-chair
B.H. March
J.M. Mintz
R.C. Olsen
S.D. Whittaker
V.L. Young

(cid:90)   Imperial Oil Limited Board of Directors from left to right: David S. Sutherland, 

Sheelagh D. Whittaker, Bruce H. March, Jack M. Mintz, Victor L. Young, 
Krystyna T. Hoeg and Robert C. Olsen.

This report is printed on 30-percent 
post-consumer waste fibre that is certified 
by the Forest Stewardship Council.

Imperial Oil is one of Canada’s largest corporations and a leading member 
of the country’s petroleum industry. The company is a major producer 
of crude oil and natural gas, Canada’s largest petroleum refiner, a key 
petrochemical producer and a leading marketer with a coast-to-coast 
supply network that includes about 1,850 retail service stations.

Imperial Oil Limited
P.O. Box 2480, Station ‘M’
Calgary, Alberta T2P 3M9