Exhibit 99.2

Express US (formerly Express Holdings (USA) Inc.)

Condensed Consolidated Financial Statements

(Unaudited)

For the six months ended June 30, 2013

EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In USD millions)

See Notes to Condensed Consolidated Financial Statements.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(Unaudited)

(In USD millions)

See Notes to Condensed Consolidated Financial Statements.

3

EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited)

(In USD millions)

See Notes to Condensed Consolidated Financial Statements.

4

EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

(In USD millions)

See Notes to Condensed Consolidated Financial Statements.

5

EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY

(Unaudited)

(In USD millions)

See Notes to Condensed Consolidated Financial Statements.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

1. Summary of Operations

The Express-Platte Pipeline System is a crude oil pipeline which begins in Hardisty, Alberta and terminates in Wood River, Illinois. The Express-Platte Pipeline System consists of the Express Pipeline, which carries crude oil to refining markets in the Rocky Mountain states, and the Platte Pipeline, which interconnects with the Express pipeline in Casper, Wyoming, transports crude oil predominantly from the Bakken and Western Canada to refiners in the Midwest. “Express US” represents the affiliated entities comprising the United States portion of the Express-Platte Pipeline System and “Express Canada” represents the affiliated entities comprising the Canadian portion of the Express-Platte Pipeline System. Express US entities include Express Pipeline LLC (“EPLLC”), which operates the Express Pipeline in the United States, and Platte Pipe Line Company (“Platte Co.”), which operates the Platte Pipeline in the United States. Express Canada entities include Express Holdings (Canada) Limited Partnership (the “Partnership”) and Express Pipeline Limited Partnership (“EPLP”). Express Canada and Express US are ultimately owned by the same consortium. On March 14, 2013, Spectra Energy Corp (the “Parent”) acquired 100% of the ownership interests of the Express-Platte Pipeline System from Borealis Infrastructure, the Ontario Teachers’ Pension Plan and Kinder Morgan Energy Partners (the “Acquisition”). The “Successor” represents the post-acquisition business and operations of Express US from March 14, 2013, and is comprised of SE Express Holding Inc, which consolidates the business of Express Holdings (USA) LLC and its subsidiaries, EPLLC and Platte Co. For accounting purposes, SE Express Holding Inc. does not consolidate the entities comprising Express Canada, including Express Holdings (Canada) Limited Partnership and its subsidiaries. The Consolidated Financial Statements of SE Express Holding Inc reflects 100% results of the operations and financial position of Express US.

The “Predecessor” represents the pre-acquisition business and operations to March 13, 2013, and is comprised of Express Holdings (USA) Inc. and its subsidiaries, EPLLC and Platte Co.

Express Holdings (USA) Inc. was incorporated in the State of Delaware on October 27, 1986 and holds a 100% equity interest in EPLLC and Platte. Co. On March 14, 2013, Express Holdings (USA) Inc. was converted from a Delaware corporation to a Delaware limited liability company, and in connection therewith, changed its name to Express Holdings (USA) LLC. Concurrent with the conversion, Spectra Energy Corp (the “Parent”) acquired 100% of the ownership interests of Express Holdings (USA) LLC through a series of business structuring activities as part of the Acquisition, with the surviving corporation being SE Express Holding Inc.

Pre-acquisition, Kinder Morgan Canada Inc. (“Kinder Morgan”) operated the Express-Platte Pipeline system and provided specialized operating, engineering and administrative support services. Post-acquisition, these services are provided by Spectra Energy Corp.

The terms “Company,” “we,” “our,” “us,” and similar terms refer to both the pre-acquisition and post-acquisition periods of Express US.

Basis of Presentation. The accompanying Condensed Consolidated Financial Statements include the accounts of Express US, after eliminating intercompany transactions and balances. These Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements for the year ended December 31, 2012, and reflect all normal recurring adjustments that are, in our opinion, necessary to fairly present our results of operations and financial position. Amounts are stated in U.S. dollars. Amounts included in these Condensed Consolidated Financial Statements are not necessarily indicative of amounts expected for the respective annual periods due to the effects of changing prices on certain of our operations and other factors.

Use of Estimates. The preparation of these Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of accounts receivable and accrued revenue, property, plant and equipment, accounts payable and accrued liabilities and deferred revenue in the Condensed Consolidated Financial Statements. Actual results could differ from these estimates.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

Change in functional currency. Effective March 14, 2013, the date of the Acquisition, the functional currency was changed from Canadian dollars to U.S. dollars. Due to changes in the ownership, the surplus cash will be invested in U.S. dollars to be paid out as dividends to our shareholders, whereas it was invested in Canadian dollars pre-acquisition.

Push-down accounting. Concurrent with the Acquisition, a new basis of accounting was created on March 14, 2013 as a result of the Parent’s push-down of its investment basis in Express US. As part of the push-down accounting, the fair values of the assets acquired and liabilities assumed as at March 14, 2013 have been pushed-down on the Successor financial statements to form a new basis of accounting.

2. Acquisition

On March 14, 2013, Spectra Energy Corp acquired 100% of the ownership interests in the Express-Platte Pipeline System for $1.49 billion, consisting of $1.25 billion in cash and $242 million of acquired debt, before working capital adjustments, of which $1.1 billion of the purchase price was allocated to Express US and $0.2 billion of the purchase price was allocated to Express Canada. The assets and liabilities of Express US were recorded at their respective fair values as of the purchase date, and the results of operations were included in the financial statements beginning as of the effective date of the acquisition. The following table summarizes the preliminary fair values of the Express US’s assets and liabilities acquired as of March 14, 2013, which also represents a summary of the purchase price allocation and opening balance sheet pushed down to the Successor as part of push-down accounting. Subsequent adjustments may be recorded upon the completion of the valuation and the final determination of the purchase price allocation.

The purchase price is greater than the sum of the fair values of the net assets acquired and liabilities assumed, resulting in goodwill noted above. The goodwill reflects the value of the strategic location of the crude oil pipeline and the opportunity to grow the business. Goodwill related to the Acquisition is not deductible for income tax purposes.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

3. Other Current Assets

4. Marketable Securities

We invest restricted balances in money market funds. We do not purchase marketable securities for speculative purposes; therefore, we do not have any securities classified as trading securities. Initial investments in securities are classified as purchases of held-to-maturity (HTM) marketable securities. Maturities of securities are classified within proceeds from sales and maturities of HTM securities in the Consolidated Statements of Cash Flows.

HTM Securities. All of our HTM securities are restricted funds and are as follows:

All of our HTM securities are restricted funds pursuant to certain debt agreements.

At June 30, 2013, the weighted-average contractual maturity of outstanding HTM securities was less than one year.

There were no material gross unrecognized holding gains or losses associated with investments in HTM securities at June 30, 2013.

Changes in the restricted HTM balance is presented within Cash Flows from Investing Activities on our Condensed Consolidated Statements of Cash Flows.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

5. Goodwill

As at March 13, 2013 and December 31, 2012, goodwill attributable to the predecessor was $177.3 million and $183.1 million, respectively. As part of the push-down accounting upon acquisition, the Predecessor goodwill was eliminated and $441.5 million was recognized as goodwill in the Successor’s Condensed Consolidated Financial Statements.

6. Long-Term Debt

7.39% Subordinated Secured Notes and 6.47% Senior Secured Notes (denominated in USD)

In 1998, EPLP and EPLLC (collectively, the “Issuers”) issued $150.0 million 6.47% Senior Secured Notes due 2013 (the “Senior Notes”) and $250.0 million 7.39% Subordinated Secured Notes due 2019 (the “Subordinated Notes” and collectively together with the Senior Notes, the “Notes”) on a joint and several basis. Platte Co. has guaranteed the obligations of the Issuers. EPLLC was allocated $90.0 million of the Senior Notes and $175.0 million of the Subordinated Notes. Of the amounts that were allocated to EPLP, $35.4 million was outstanding as at June 30, 2013.

The Notes are secured by the assignment of the Express-Platte Pipeline System’s receivables from its transportation revenues and a floating charge over the assets of the Express-Platte Pipeline System.

Under the terms of the debt financing, the Express-Platte Pipeline System was to maintain a debt service coverage ratio (“DSCR”) of 1.3:1 per quarter during 2012 to meet the Restricted Payments Test (“Test”). Failure to meet the DSCR test restricts the Express-Platte Pipeline System from making distributions to the owners until such time as the Test has been met for four consecutive quarters. The Express-Platte Pipeline System met the requirements under the DSCR test.

6.09% Senior Secured Guaranteed Notes (denominated in USD)

In 2005, the Partnership and Express Holdings (USA) Inc. (collectively, the “Obligors”) issued $110.0 million 6.09% Senior Secured Guaranteed Notes (“Guaranteed Notes”) on a joint and several basis. The $110.0 million principal amount is due January 15, 2020. Of the $110.0 million Guaranteed Notes issued, $27.5 million was allocated to the Partnership and $82.5 million was allocated to Express Holdings (USA) Inc.

EPLP has guaranteed the obligations of the Obligors. The Guaranteed Notes are secured by the assignment of the Express-Platte Pipeline System’s receivables from its transportation revenues and a floating charge over the assets of the Express-Platte Pipeline System. The Guaranteed Notes rank pari passu to the Senior Secured Notes.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

Revolving Credit Facility

On July 12, 2010, Express US Holdings LP, the indirect owner of EPLLC and Platte Co., entered into a credit agreement with Royal Bank of Canada to establish a $45.0 million revolving credit facility. The credit facility was closed effective March 14, 2013, on acquisition of the Company by Spectra Energy Corp.

7. Financial Instruments

The fair values of cash, accounts receivable, accounts payable and accrued liabilities, amounts due from related parties, amounts due from parent, amounts due to related parties, and the current portion of long-term debt are not materially different from their carrying amounts because of the short-term nature of these instruments or because the stated rates approximate market rates.

Fair value of our long-term debt is determined based on market-based prices. These valuations may include inputs such as quoted market prices of the exact or similar instruments, broker or dealer quotations, or alternative pricing sources that may include models or matrix pricing tools, with reasonable levels of price transparency. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. The fair values of financial instruments that are recorded and carried at book value are summarized in the following table. Fair value of long-term debt, including the current portion, is provided solely for information purposes and is not recorded in the balance sheet.

8. Commitments and Contingencies

Litigation

We are also a party to various legal, administrative and regulatory proceedings that have arisen in the ordinary course of our business, including, from time to time, disputes with customers over various measurement and settlement issues. Management currently believes that these matters, taken as a whole, and after consideration of insurance coverage and other indemnification arrangements, will not have a material adverse effect upon our consolidated results of operations, financial position or cash flows. Legal costs are expensed as incurred. As of June 30, 2013, we had no amounts accrued for our legal proceedings against us.

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EXPRESS US (FORMERLY EXPRESS HOLDINGS (USA) INC.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(In USD millions)

Environmental

We are subject to various U.S. federal, state and local laws and regulations regarding air and water quality, hazardous and solid waste disposal and other environmental matters. These laws and regulations can change from time to time, imposing new obligations on us.

Like others in the energy industry, we and our affiliates are responsible for environmental remediation at various contaminated sites. These include some properties that are part of our ongoing operations, sites formerly owned or used by us, and sites owned by third parties. Remediation typically involves management of contaminated soils and may involve groundwater remediation. Managed in conjunction with relevant federal, state and local agencies, activities vary with site conditions and locations, remedial requirements, complexity and sharing of responsibility. If remediation activities involve statutory joint and several liability provisions, strict liability, or cost recovery or contribution actions, we or our affiliates could potentially be held responsible for contamination caused by other parties. In some instances, we may share liability associated with contamination with other potentially responsible parties, and may also benefit from insurance policies or contractual indemnities that cover some or all cleanup costs. All of these sites generally are managed in the normal course of business or affiliated operations.

Other Commitments and Contingencies

As of June 30, 2013, we had no significant purchase or capital commitments.

9. Subsequent Events

Subsequent events have been reviewed through August 29, 2013, the issuance date of these Condensed Consolidated Financial Statements.

On August 2, 2013, subsidiaries of the Parent contributed a 40% interest in the US portion of Express-Platte Pipeline System to Spectra Energy Partners, LP (“SEP”) and sold a 100% ownership interest in the Canadian portion to SEP. Aggregate consideration for the transactions consisted of approximately $410 million in cash, $319 million in newly issued SEP partnership units and $129 million of acquired Express-Platte Pipeline System debt.

On August 5, 2013, the Parent entered into a definitive agreement with SEP under which the Parent will contribute to SEP substantially all of the Parent’s remaining interests in its other subsidiaries that own US transmission and storage and liquids assets. Included in the interests is the remaining interest in the US portion of the Express-Platte Pipeline System. Completion of the transaction is subject to regulatory approval and customary closing conditions.

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