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Published on NAL (http://www.nalenergy.com)
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NAL Oil & Gas Trust Announces 2007 Capital Budget, Operations Guidance and Executive Appointments

Press Release - Dec 14, 2006

CALGARY--(CCNMatthews - Dec. 14) - NAL Oil & Gas Trust ("NAL" or the "Trust") announced today that it will conduct an active drilling program again in 2007, despite uncertainty created by tax initiatives proposed by the Federal Government. "Our unitholders and our employees should know that it is business as usual at NAL for the foreseeable future," said Andrew Wiswell, President and Chief Executive Officer. "We are well positioned to respond in an appropriate manner once the new rules governing income trusts are clarified."

Capital Expenditures

NAL's Board of Directors has approved a 2007 capital budget of $106 million, consisting of $96 million for development activity and $10 million for capitalized items. The development component consists of approximately $80 million for drilling and completions, $13 million for facilities construction and $5 million for land and seismic. Capitalized items consist largely of general and administrative expense, plus office equipment and deferred long-term incentive compensation.

The Trust plans to drill 189 gross wells (87.1 net) in 2007, compared to 84.7 net wells in 2006. The 87.1 net wells planned for 2007 represent an average 46.1 percent working interest, but the NAL group also operates a drilling program on behalf of Manulife Financial, largely in the same wells. NAL will operate 139 or 74 percent of the 189 planned wells.

NAL's operations are concentrated in two areas of the Western Canada Sedimentary Basin - Southeast Saskatchewan and Central Alberta. The Trust expects to drill 80 gross (30.9 net) wells in Saskatchewan next year at a total cost of approximately $44 million and 86 gross (51.7 net) wells in Alberta at a total cost estimated to be $48 million. The largest single project will be the second phase of drilling for coalbed methane in the Horseshoe Canyon formation at Lacombe in Central Alberta. NAL plans to participate in 23 gross (4.5 net) well in our major non-operated properties in 2007, at a cost of approximately $5 million.

Production / Cost Structure

Production is expected to average 18,500 - 19,000 barrels of oil equivalent per day in 2007 consisting of approximately 50 percent light and medium crude oil, eight percent natural gas liquids, and 42 percent natural gas. NAL's revenue projections are based on the assumptions that West Texas Intermediate crude oil prices will average US$64.00 per barrel next year, and that natural gas prices will average Cdn$7.50 per gigajoule at AECO. Operating costs are expected to average $9.50 - $10.00 per boe in 2007, and general and administrative expense is expected to average $1.75 - $1.95 per boe, excluding costs associated with the Trust's long-term incentive program (an estimated $0.45 per boe).

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2007 full
year estimate
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Average total production (boe/d) 18,500 - 19,000
Capital expenditures ($MM) 106
Operating costs ($/boe) 9.50 - 10.00
G&A ($/boe) 1.75 - 1.95
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Boe @ 6 mcf: 1 bbl


NAL's monthly distribution is currently set at $0.16 per unit. The Board of Directors reviews the level of distributions on an ongoing basis in response to changing commodity prices or other industry conditions. The payout ratio should approximate 75 percent, based on the current distribution and NAL's cash flow projection for the year.

The Trust's 2007 capital budget will be funded principally from internally generated cash flow, augmented by proceeds from the Distribution Reinvestment Program (DRIP). DRIP participation is expected to continue to average about 17 percent, resulting in the issuance of an additional 1.8 million units during the course of the year. The DRIP program is expected to contribute about $2 million per month in new equity.

Long-term debt is expected to rise slightly in 2007, resulting in a debt-to-cash flow ratio of approximately 1.2 times by the end of the year. NAL's strong balance sheet allows it to continue to conduct an active drilling program and positions the Trust to make value-added acquisitions from time to time as opportunities arise.

NAL will provide additional detail on its 2007 plans at a meeting for investment analysts to be held in its office on Tuesday, January 16, 2007.

Risk Management

NAL's 2007 capital program is underpinned by an active hedging program and NAL's management is authorized to hedge up to 50 percent of its annual net production. As of December 1, 2006, the Trust had approximately 23 percent of its estimated 2007 net (after royalty) crude oil and natural gas liquids production hedged at prices ranging from $65.10 to $74.42 per barrel, and 34 percent of its net natural gas production hedged at prices ranging from $6.61 to $8.48 per gigajoule.


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WTI Crude Oil Contacts Volume (bbls/d) Price Range (US$/bbl)
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Collars 1,000 $65.10 - $74.42
Swaps 1,000 $68.69

AECO Natural Gas Contracts Volume (GJ/d) Price Range ($/GJ)

Collars 9,000 $6.61 - $8.48
Swaps 4,000 $7.05
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Appointments

NAL is pleased to welcome two new members to its senior management team:

Marlon McDougall joined NAL on December 4, 2006 as Vice President of Operations. Mr. McDougall earned a Bachelor of Science degree in Petroleum Engineering from the New Mexico Institute of Mining and Technology. Prior to joining NAL, Marlon had broad field operations and engineering responsibilities and served in positions of increasing responsibility at Northrock Resources, most recently as Vice President Operations (Alberta/British Columbia).

Keith A. Steeves joined NAL on December 11, 2006 as Vice President of Finance. Mr. Steeves earned a Bachelor of Business Administration degree from the University of New Brunswick and Master of Business Administration degree from the University of Calgary, as well as Certified General Accounting and Certified Internal Auditor professional designations. He spent the last three years as Chief Financial Officer of Irving Oil Ltd. and has 18 years of business and financial experience with Gulf Canada Resources. Ross Liland will continue to act as Chief Financial Officer until his contract expires at the end of March, 2007 at which time Keith will assume the CFO's responsibility.

"I am delighted that both these individuals have chosen to join NAL, providing a vote of confidence in our track record, asset base and business plan. Marlon brings lots of hands on experience in the petroleum industry, while Keith and I have demonstrated success working together at both Gulf and ICG Propane," said Andrew Wiswell.

Proposed Tax Changes

NAL remains opposed to the proposed tax on trust income announced by Federal Finance Minister Jim Flaherty on October 31, 2006. This policy has resulted in the strong erosion of unitholder value and may cause a negative impact on the recovery of oil and gas from mature fields in the Western Canada Sedimentary Basin.

NAL has been working with both the Canadian Association of Income Funds (CAIF) and the Coalition of Canadian Energy Trusts (CCET), meeting with elected officials on both sides of the House of Commons, and with editorial boards of major newspapers to educate them about the unintended and damaging consequences of the proposed policy. Unitholders who have not already done so, are encouraged to write to their Member of Parliament, the Minister of Finance and the Prime Minister to make their views known.

Whether or not the proposed new tax policy is implemented, NAL will retain significant competitive advantages. These include high working interests in its properties, a balanced production mix, below average operating costs, a strong balance sheet and a well-capitalized partner in Manulife Financial Corporation. The Trust is evaluating alternative structures and business models in order to build on an eleven-year record of strong performance on behalf of its unitholders.

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 operating or management personnel, fluctuations in commodity prices, foreign exchange or interest rates, stock market volatility and fluctuations in market valuations of companies with respect to announced transactions and the final valuations thereof, and the ability to obtain required approvals from 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 therefrom.

NAL Oil & Gas Trust is an open-end investment trust that generates distributions through the acquisition, development, production and marketing of oil, natural gas and natural gas liquids. The Trust owns high quality assets in Alberta, Saskatchewan and Ontario. Trust units trade on the Toronto Stock Exchange under the symbol "NAE.UN".

Contact Information:

Gordon Currie
Manager, Investor Relations
(403) 294-3620 or Toll Free: (888) 223-8792
Fax: (403) 515-3407
Email: investor.relations@nal.ca
Website: www.nal.ca