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NAL Oil & Gas Trust Acquires 70 Percent Of Addison Energy's Oil And Gas Assets And Announces Bought-Deal Financing

Press Release - Jan 18, 2005
NEWS RELEASE TRANSMITTED BY CCNMatthews

FOR:  NAL OIL & GAS TRUST

TSX SYMBOL:  NAE.UN

JANUARY 18, 2005 - 15:29 ET

NAL Oil & Gas Trust Acquires 70 Percent Of Addison 
Energy's Oil And Gas Assets And Announces Bought-Deal 
Financing

CALGARY, ALBERTA--(CCNMatthews - Jan. 18, 2005) - NOT FOR DISTRIBUTION 
TO U.S. NEWSWIRE SERVICES OR FOR DISSEMINATION IN THE UNITED STATES.

NAL Oil & Gas Trust ("NAL" or the "Trust") (TSX:NAE.UN) today announced 
it has entered into an agreement to acquire all of the outstanding 
shares of Addison Energy Inc. ("Addison"), a wholly-owned subsidiary of 
a private U.S. company, for $550 million. The Trust has also entered 
into an agreement with a wholly-owned subsidiary of Manulife Financial 
Corporation ("MFC") to sell an undivided 30% interest in the Addison 
properties for $165 million immediately upon closing of the share 
purchase. The Addison acquisition is effective February 1, 2005; the 
transactions are expected to close on or about February 10, 2005 and are 
subject to customary conditions and regulatory consents. The net 
purchase price to the Trust of $385 million will be funded with the 
proceeds of a concurrent bought-deal equity financing and an increase in 
the Trust's revolving credit facility.

Acquisition Highlights (Trust's 70% Share of Addison)

- The acquisition is expected to be highly accretive on a per unit basis 
to cash flow, production, and reserves.

- Current production is approximately 7,700 barrels of oil equivalent 
(boe)(a) per day, weighted 62% to natural gas. As a result, NAL's 
production mix will become more balanced at approximately 57% oil and 
liquids and 43% natural gas.

- The natural gas is predominantly sweet and liquids-rich, commanding a 
heating value premium.

- The majority of the acquired assets are located in central Alberta 
near NAL's existing core areas of Sylvan Lake/Medicine River and Joffre. 
This will ensure a smooth integration of the new properties.

- Almost 90% of the properties are operated, with an average working 
interest of 87%.

- NAL is acquiring 29.1 million boe of proved and probable reserves.

- The assets have a long reserve life index ("RLI") of 10.6 years on a 
proved plus probable ("P+P") basis. As a result, the Trust's RLI will 
increase (as at December 31, 2003 the Trust's P+P RLI was 8.6 years).

- Numerous low-risk development opportunities exist throughout the 
properties in addition to significant Horseshoe Canyon coalbed methane 
potential in the Nevis/Lacombe area.

The sale of a portion of the assets to our strategic partner, MFC, 
allowed the Trust to successfully negotiate this transaction and 
demonstrates the benefit of the relationship with MFC as it allows NAL 
to complete large acquisitions.

"We are very excited about this highly accretive acquisition as the 
properties fit very nicely with our existing operations, increase our 
reserve life index and add significant gas production to our portfolio," 
stated Don Driscoll, President and CEO of NAL. He further stated: "The 
high operatorship and working interest percentages will allow us to use 
our proven operational skills to extract significant value for our 
unitholders. Given our history of finding opportunities in addition to 
those identified at the time of purchase, we are confident we will do so 
again on these new properties."

/T/

Accretion Summary(1)(3)

Metric                                 Accretion (per Trust unit)
-------                                ---------------------------

2005 Cash flow                                               16 %
2005 Production                                              21 %
Proved Reserves(2)                                           25 %
Proved plus Probable Reserves(2)                             29 %
Net Asset Value (2)                                          29 %

/T/

(1) Assumptions: one-year (2005) commodity prices, derived from the 
January 10, 2005 forward strip, of $6.64 per thousand cubic feet (Mcf) 
of natural gas, US$43.85 per barrel of WTI crude oil, and a US$/Cdn$ 
exchange rate of 82 cents.

(2) Based on NAL's December 31, 2003 reserves.

(3) Assumes the acquisition is financed with a net $221 million in Trust 
units and $164 million in debt.

The Trust will maintain its current monthly distribution to Unitholders 
at $0.16/unit for the next three months after which time the Board will 
re-evaluate its distribution policy.

Reserves

Gilbert Laustsen Jung Associates Ltd. conducted an independent appraisal 
of Addison's assets in accordance with National Instrument 51-101. The 
following table represents the gross company interest reserves being 
acquired by the Trust as of February 1, 2005(1).

/T/

                         Natural Gas                          Oil
              Crude Oil      Liquids   Natural Gas     Equivalent
                  (Mbbl)       (Mbbl)        (MMcf)         (Mboe)
             -----------------------------------------------------

PROVED
 Developed
  Producing       3,082        4,053        67,485         18,382
 Developed
  Non-Producing     202          725        10,225          2,631
 Undeveloped        159          119         4,448          1,019
             -----------------------------------------------------
TOTAL PROVED      3,443        4,896        82,158         22,032
PROBABLE            706        1,534        29,236          7,113
             -----------------------------------------------------
TOTAL PROVED
 + PROBABLE       4,149        6,430       111,394         29,145
             -----------------------------------------------------

/T/

Abbreviations used in this table: Mbbl equals thousand barrels; MMcf 
equals million cubic feet; Mboe equals thousand barrels of oil equivalent

(1)Based on the January 10, 2005 forward strip prices.

Key Properties

The Addison properties provide an excellent strategic fit with NAL's 
existing core areas, particularly in the Sylvan Lake/Medicine River area 
of central Alberta, where NAL Resources Management Limited ("NAL 
Management"), the manager of the Trust, has made several property 
acquisitions over the years and established a significant presence. This 
acquisition will contribute long-life, high quality, high netback 
properties to the Trust's operating areas. NAL's technical team has 
reviewed the available data for the Addison properties and identified a 
number of low-risk development opportunities.

The Central Alberta area includes major properties at Garrington, Sylvan 
Lake/Medicine River, Nevis/Lacombe and Wilson Creek with current 
production of approximately 6,300 boe/d. Approximately 59% of this 
production is natural gas, the majority of which is sweet and rich in 
natural gas liquids. In addition, multi-zone geology provides low-risk 
growth potential.

The Pine Creek area includes properties at Pine Creek, Edson and Kaybob. 
Current production in this area amounts to approximately 1,000 boed, 73% 
of which is natural gas produced from relatively tight reservoirs. This 
results in a long-life, low-decline production profile. Similar to 
Central Alberta, this area has a multi-zone geology with current 
production from six different formations.

The acquisition also includes approximately 117,000 gross acres of 
undeveloped land (53,000 net to the Trust).

As is the case with all of our existing holdings, the new properties 
will be managed by NAL Management.

Financing

The acquisition will be financed through a combination of bank debt and 
an equity issue. NAL's credit facilities will be increased from $140 
million to $300 million and will be provided by a syndicate arranged by 
Bank of Montreal and including RBC Royal Bank, Canadian Imperial Bank of 
Commerce and Bank of Nova Scotia.

In conjunction with this transaction, NAL has entered into an agreement 
to sell, on a bought-deal basis, 17,000,000 Trust units at a price of 
$13.70 each for gross proceeds of $232,900,000 to a syndicate of 
underwriters co-led by RBC Capital Markets and BMO Nesbitt Burns Inc. 
and also including CIBC World Markets Inc., Scotia Capital Inc., TD 
Securities Inc., Canaccord Capital Corporation, National Bank Financial 
Inc., Desjardins Securities Inc., Raymond James Ltd., Dundee Securities 
Corporation and Peters & Co. Limited. The offering is expected to close 
concurrently with the acquisition.

Related Party Considerations

The sale of the Addison properties to the wholly-owned subsidiary of MFC 
may be considered a "related party" transaction for purposes of Ontario 
Securities Commission Rule 61-501 (Rule 61-501) and Autorite des marches 
financiers Policy Q-27 (Policy Q-27) as NAL Management, the manager of 
the Trust, is also a wholly-owned subsidiary of MFC. The sale of the 
Addison properties to the wholly-owned subsidiary of MFC was considered, 
evaluated and approved by the independent directors of NAL Energy Inc. 
("NAL Energy"), after discussions with legal and financial advisors. The 
board of directors of NAL Energy oversees the acquisition and 
disposition of oil and gas properties by the Trust. The majority of the 
directors of NAL Energy are independent of NAL Management and are 
elected directly by NAL's Unitholders. The sale of the Addison 
properties to the wholly-owned subsidiary of MFC is exempt from the 
valuation and securityholder approval requirements of Rule 61-501 and 
Policy Q-27 in that, in the view of the directors of NAL Energy, neither 
the fair market value of the Addison properties being sold nor the fair 
market value of the consideration being received for such properties 
exceeds 25% of the market capitalization of the Trust.

This news release shall not constitute an offer to sell or the 
solicitation of an offer to buy the securities in any jurisdiction. The 
trust units offered will not and have not been registered under the 
United States Securities Act of 1933 and may not be offered or sold in 
the United States absent registration or applicable exemption from the 
registration requirement.

Forward-Looking Statements

This disclosure contains certain forward-looking statements that involve 
substantial known and unknown risks and uncertainties, many of which are 
beyond NAL's control, including: the impact of general economic 
conditions in Canada and in the United States, industry conditions, 
changes in laws and regulations including the adoption of new 
environmental laws and regulations and changes in how they are 
interpreted and enforced, increased competition, the lack of 
availability of qualified personnel or management, fluctuations in 
foreign exchange or interest rates, stock market volatility and market 
valuations of companies with respect to announced transactions and the 
final valuations thereof, and obtaining required approval of regulatory 
authorities. NAL's actual results, performance or achievement could 
differ materially from those expressed in, or implied by, these 
forward-looking statements and, accordingly, no assurances can be given 
that any of the events anticipated by the forward-looking statements 
will transpire or occur, or if any of them do so, what benefits, 
including the amount of proceeds, that NAL will derive there from.

(a) When converting natural gas to equivalent barrels of oil within this 
report, NAL uses the widely recognized standard of 6 thousand cubic feet 
(Mcf) to one barrel of oil equivalent (boe). However, boes may be 
misleading, particularly if used in isolation. A boe conversion ratio of 
6 Mcf : 1 bbl is based on an energy equivalency conversion method 
primarily applicable at the burner tip and does not represent a value 
equivalency at the wellhead.

Contact Information:

FOR FURTHER INFORMATION PLEASE CONTACT:
NAL Oil & Gas Trust
Donald P. Driscoll
President & Chief Executive Officer
(403) 294-3600 Toll Free: (888) 223-8792
(403) 294-3699 (FAX)

or

NAL Oil & Gas Trust
Paul E. Belliveau
Vice President Finance & Chief Financial Officer
(403) 294-3600 Toll Free: (888) 223-8792
(403) 294-3699 (FAX)

or

NAL Oil & Gas Trust
Anne-Marie Buchmuller
Manager, Investor Relations
(403) 294-3600 Toll Free: (888) 223-8792
(403) 294-3699 (FAX)
E-mail: Investor.Relations@nal.ca
Web Site: www.nal.ca