Press ReleaseSource: Provident Energy Trust

Provident Energy Announces 2007 Year-End and Fourth Quarter Results and 2007 Reserves Information
Wednesday March 19, 7:30 am ET

CALGARY, ALBERTA--(MARKET WIRE)--Mar 19, 2008 -- Provident Energy Trust (Toronto:PVE-UN.TO - News) (NYSE:PVX - News) -

All values are in Canadian dollars and conversions of natural gas volumes to barrels of oil equivalent (boe) are at 6:1 unless otherwise indicated.

"Provident delivered another year of strong financial and operating results in 2007," said Provident President and Chief Executive Officer, Tom Buchanan. "Our diverse portfolio of assets delivered solid performance in the face of a volatile commodity price environment, stronger Canadian dollar, tighter equity and debt capital markets, and continued challenges related to government policy. We maintained stable distributions of $1.44 ($0.12 per month) for the fourth consecutive year. We strengthened our upstream business substantially in 2007 with the Capitol and Triwest acquisitions in Canada and four asset acquisitions in the U.S. including the $1.5 billion asset acquisition from Quicksilver Resources Inc. The Midstream business unit had another outstanding year, delivering record EBITDA of $226 million."

Highlights

- Consolidated funds flow from operations increased 8 percent to $468 million ($2.04 per unit) compared to $433 million ($2.20 per unit) in 2006. Consolidated earnings before interest, taxes, depletion, depreciation, accretion and other non-cash items (EBITDA) was $545 million in 2007, an increase of 10 percent compared to $496 million in 2006.

- The payout ratio in the fourth quarter of 2007 was strong at 57 percent, down from 64 percent in the fourth quarter of 2006. Full year payout ratio in 2007 was 77 percent, up from 67 percent in 2006.

- Consolidated funds flow from operations in the fourth quarter of 2007 increased 45 percent to $178 million ($0.72 per unit) compared to $123 million ($0.58 per unit) in the fourth quarter of 2006. Consolidated EBITDA in the fourth quarter of 2007 was $196 million, an increase of 39 percent compared to $141 million in the fourth quarter of 2006.

- Consolidated upstream production increased 22 percent to 38,600 barrels of oil equivalent per day (boed) in 2007, up from 31,700 boed in 2006. Canadian oil and gas production increased 10 percent to 26,500 boed in 2007, up from 24,000 boed in 2006, with a balanced production profile of 58 percent natural gas and 42 percent crude oil and natural gas liquids. In the fourth quarter of 2007, consolidated production averaged 48,200 boed compared to 33,800 boed in the fourth quarter of 2006 reflecting the acquisitions made in both Canada and the United States.

- Midstream EBITDA in 2007 was a record $226 million, up from $220 million in 2006, reflecting a favourable price environment and strong operating and marketing performance. In the fourth quarter of 2007, Midstream delivered EBITDA of $89 million, up 20 percent from $74 million in the fourth quarter of 2006.

- Consolidated upstream proved plus probable reserve life index (RLI) increased from 12.4 years to 16.9 years, reflecting the increasing quality of the assets and the sustainability of the Trust. Provident's Canadian proved plus probable RLI increased 24 percent to 9.7 years. Factoring in the long-life midstream assets, Provident's economic life on a consolidated basis is now approximately 18.5 years.

- On a consolidated basis, Provident drilled 159 net wells with a 99 percent success rate while in Canada 103 net wells were drilled with a 98 percent success rate. Provident's drilling activities in 2007 were focused primarily on crude oil.

- Consolidated proved plus probable oil and gas reserves increased 111 percent to 322 million barrels of oil equivalent (boe). Canadian proved plus probable oil and gas reserves increased 37 percent to 101 million boe.

- Consolidated reserve additions including acquisitions and revisions, were 13 times greater than current year production. In Canada, reserve additions were 3.8 times greater than current year production.

- Consolidated finding, development and acquisition (FD&A) costs including revisions and future development capital (FDC) improved to $15.18 per boe of proved plus probable reserves, compared to $22.04 per boe in 2006. The three year average FD&A costs including revisions and FDC were $16.05 per boe of proved plus probable reserves in 2007 compared to $13.26 per boe in 2006.

- 2007 Canadian FD&A costs including revisions and FDC were $23.31 per boe of proved plus probable reserves compared to $23.04 per boe in 2006. The three-year average Canadian FD&A costs including revisions and FDC were $24.48 per boe of proved plus probable reserves in 2007 compared to $23.60 per boe in 2006. These figures reflect the high value oil acquisitions completed in 2007. Canadian finding and development (F&D) costs for proved plus probable additions including revisions and FDC were $24.42 per boe in 2007 compared to $23.99 per boe in 2006. The three-year average Canadian F&D costs for proved plus probable additions including revisions and FDC were $20.82 per boe in 2007 compared to $17.27 per boe in 2006.

Outlook

Provident's upstream and midstream operations are on track for 2008, as the Trust continues to focus on operational excellence to deliver on our base capital plan and realize additional upside through additional opportunities available in our asset base.

In the Canadian upstream business, the two acquisitions in 2007 (Capitol Energy and Triwest), the Rainbow acquisition in 2006, and Provident's existing assets provide Provident with approximately 1,000 identified drilling and recompletion opportunities. The program is well underway to drill 92 net wells in 2008, and to undertake a further 74 recompletions and workovers, with a total $134 million capital budget. Provident expects Canadian upstream production to average approximately 26,000 to 28,000 barrels of oil equivalent per day (boed) in 2008. Provident expects drilling and operating costs to ease somewhat in 2008, as activity in the sector levels off and we realize the benefit of the high quality assets acquired.

The U.S. upstream business anticipates a 2008 capital program of approximately U.S.$158 million with average production expected to be in the range of 20,900 to 22,800 boed. BreitBurn Energy Partners, L.P. (the "MLP") has a capital budget of approximately U.S.$120 million and plans to drill 206 net wells in 2008. MLP production is expected to be in the range of 18,300 to 20,000 boed in 2008. BreitBurn Energy Company LP ("BreitBurn") has a capital budget of up to U.S.$38 million with plans to drill 12 net wells in 2008. BreitBurn production is expected to be in the range of 2,600 to 2,800 boed in 2008.

Provident anticipates a capital program of $43 million for the Midstream business in 2008. Management anticipates that approximately $18 million will be invested in ongoing development of new underground storage caverns at Redwater, and $10 million will go toward further rail yard development. The 2008 sustaining capital budget has been raised to $13 million, and includes planned expenditures on operated and non-operated facilities. Assuming continued strong market conditions, Provident anticipates another successful year in 2008 for the Midstream business.

On February 5, 2008, Provident announced a strategic sales process of its U.S. oil and gas operations. Currently Provident owns approximately 22 percent of the MLP, including units held by the General Partner of which Provident indirectly owns approximately 96 percent. Provident also owns, through a wholly owned subsidiary, approximately 96 percent of BreitBurn. The book value of these investments at December 31, 2007 was approximately $425 million and the related tax basis is estimated to be approximately $100 million. It is Provident's intention to monetize its U.S. upstream investment, but there is no certainty that this process will result in any changes to Provident's ownership stakes in its U.S. holdings.

Strategic planning in 2008 will continue to focus on a review of Provident's Canadian businesses and initiatives to consider the most viable strategic and structural options available with the objectives of capturing and protecting unitholder value going forward. Certain options under consideration include the separation of the upstream and the midstream components of Provident's Canadian business. Provident cautions that the planning required before implementation will be lengthy and complex. There is no certainty that the planning will result in significant changes in Provident.

Provident's audited financial statements for the year ended December 31, 2007, annual and fourth quarter MD&A, and complete reserves information were filed today on the System for Electronic Document Analysis and Retrieval (SEDAR) (www.sedar.com), and can also be found on Provident's website, at www.providentenergy.com, under the heading "investors."

This press release does not constitute and is not intended to be legal or tax advice to any particular holder or potential holder of Provident units. Holders or potential holders of Provident units are urged to consult their own legal and tax advisors as to their particular income tax consequences of holding Provident units.

Provident Energy Trust is a Calgary-based, open-ended energy income trust that owns and manages an oil and gas production business and a natural gas liquids midstream services and marketing business. Provident's energy portfolio is located in some of the most stable and predictable producing regions in Western Canada and the United States. Provident provides monthly cash distributions to its unitholders and trades on the Toronto Stock Exchange and the New York Stock Exchange under the symbols PVE.UN and PVX, respectively.

This document contains certain forward-looking statements concerning Provident, as well as other expectations, plans, goals, objectives, information or statements about future events, conditions, results of operations or performance that may constitute "forward-looking statements" or "forward-looking information" under applicable securities legislation. Such statements or information involve substantial known and unknown risks and uncertainties, certain of which are beyond Provident's control, including the impact of general economic conditions in Canada and 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, pipeline design and construction, fluctuations in commodity prices, foreign exchange or interest rates, stock market volatility and obtaining required approvals of regulatory authorities.

Such forward-looking statements or information are based on a number of assumptions which may prove to be incorrect. In addition to other assumptions identified in this news release, assumptions have been made regarding, among other things, commodity prices, operating conditions, capital and other expenditures, and project development activities.

Although Provident believes that the expectations reflected in such forward-looking statements or information are reasonable, undue reliance should not be placed on forward-looking statements because Provident can give no assurance that such expectations will prove to be correct. Forward-looking statements or information are based on current expectations, estimates and projections that involve a number of risks and uncertainties which could cause actual results to differ materially from those anticipated by Provident and described in the forward-looking statements or information.

The forward-looking statements or information contained in this news release are made as of the date hereof and Provident undertakes no obligation to update publicly or revise any forward-looking statements or information, whether as a result of new information, future events or otherwise unless so required by applicable securities laws. The forward-looking statements or information contained in this news release are expressly qualified by this cautionary statement.

 

Consolidated financial highlights

                         Three months ended                      Year ended
Consolidated                    December 31,                    December 31,
----------------------------------------------------------------------------
($ 000s
 except per
 unit data)         2007     2006 % Change         2007       2006 % Change
----------------------------------------------------------------------------

Revenue (net
 of royalties
 and financial
 derivative
 instruments) $  541,884 $548,086       (1)  $2,167,276 $2,187,253       (1)
----------------------------------------------------------------------------
Funds flow
 from COGP
 operations
 (1)          $   58,667 $ 48,574       21   $  204,252 $  185,328       10
Funds flow from
 USOGP
 operations (1)   41,787   13,573      208       85,571     62,970       36
Funds flow from
 Midstream
 operations (1)   77,109   60,532       27      178,432    184,366       (3)
----------------------------------------------------------------------------

Total funds
 flow from
 operations
 (1)          $  177,563 $122,679       45   $  468,255 $  432,664        8
----------------------------------------------------------------------------
Per weighted
 average unit
 - basic and
 diluted (2)  $     0.72 $   0.58       24   $     2.04 $     2.20       (7)
Distributions
 to
 unitholders  $   89,063 $ 75,573       18   $  333,352 $  283,465       18
Per unit      $     0.36 $   0.36        -   $     1.44 $     1.44        -
Percent of
 funds flow
 from
 operations
 paid
 out as declared
 distributions (3)    57%      64%      (11)         77%        67%      15
Net income
 (loss) (4)   $   68,545 $(25,501)        -  $   30,434 $  140,920      (78)
Per weighted
 average unit
 - basic and
 diluted (2)  $     0.28 $  (0.12)        -  $     0.13 $     0.72      (82)
Capital
 expenditures $   93,365 $ 60,911        53  $  247,122 $  190,433       30
Capitol
 Energy
 acquisition  $     (355)$      -         -  $  467,495 $        -        -
Triwest
 Energy
 acquisition  $   78,877 $      -         -  $   78,877 $        -        -
USOGP natural
 gas asset
 acquisition  $1,464,213 $      -         -  $1,464,213 $        -        -
Oil and gas
 property
 acquisitions,
 net          $    2,788 $   8,678        -  $  265,201 $  481,625        -
Weighted
 average trust
 units
 outstanding
 (000s)
- Basic          247,052   209,826       18     229,939      196,627     17
- Diluted (2)    247,052   210,113       18     229,939      196,914     17
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Consolidated
----------------------------------------------------------------------------
                                                    As at December 31,
($ 000s)                                      2007          2006   % Change
----------------------------------------------------------------------------

Capitalization
 Long-term debt                        $ 1,549,272   $   988,785         57
 Unitholders' equity                   $ 1,708,665   $ 1,542,974         11
----------------------------------------------------------------------------
(1) Represents cash flow from operations before changes in working capital
    and site restoration expenditures.
(2) Includes dilutive impact of unit options, exchangeable shares and
    convertible debentures.
(3) Calculated as distributions to unitholders divided by funds flow from
    operations less distributions to non-controlling interests of $35.8
    million year-to-date and $22.1 million for the quarter (2006 - $6.5
    million and $4.7 million, respectively).
(4) Net income (loss) for the year ended December 31, 2007 includes a future
    income tax charge of $88.4 million relating to the enactment of Bill
    C-52, Budget Implementation Act 2007 by the Canadian government.


Operational highlights

                         Three months ended                      Year ended
Consolidated                    December 31,                    December 31,
----------------------------------------------------------------------------
                     2007      2006  % Change       2007      2006 % Change
----------------------------------------------------------------------------
Oil and Gas
 Production
Daily production
 Light/medium crude
  oil (bpd)        20,721    13,899        49     17,433    14,114       24
 Heavy oil (bpd)    1,769     1,838        (4)     1,921     2,057       (7)
 Natural gas
 liquids (bpd)      1,612     1,345        20      1,421     1,419        -
 Natural gas
 (mcfpd)          144,678   100,029        45    107,151    84,891       26
----------------------------------------------------------------------------
Oil equivalent
 (boed)(1)         48,215    33,753        43     38,633    31,739       22
----------------------------------------------------------------------------
Average realized
 price (before
 realized
 financial
 derivative
 instruments)
 Light/medium
  crude oil
  ($/bbl)        $  69.70 $   54.59        28  $   63.48 $   60.32        5
 Heavy oil
  ($/bbl)        $  43.36 $   25.82        68  $   41.85 $   36.80       14
 Corporate oil
  blend ($/bbl)  $  67.56 $   51.23        32  $   61.29 $   57.33        7
 Natural gas
  liquids
  ($/bbl)        $  51.39 $   47.49         8  $   51.90 $   51.98        -
 Natural gas
  ($/mcf)        $   6.53 $    6.71        (3) $    6.53 $    6.66       (2)
----------------------------------------------------------------------------
 Oil equivalent
  ($/boe)(1)     $  52.59 $   45.65        15  $   50.64 $   49.35        3
----------------------------------------------------------------------------
Field netback
 (before realized
 financial
 derivative
instruments)
 ($/boe)         $  30.22 $   23.96        26  $   28.24 $   27.93        1
Field netback
 (including
 realized
 financial
 derivative
 instruments)
 ($/boe)         $  28.31 $   25.58        11  $   27.79 $   28.09       (1)
----------------------------------------------------------------------------
Midstream
 Midstream NGL
  sales volumes
  (bpd)           135,981   115,727        18    120,785   115,354        5
 EBITDA (000s)
  (2)           $  89,423 $  74,422        20  $ 225,675 $ 219,631        3
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(1) Provident reports oil equivalent production converting natural gas to
    oil on a 6:1 basis.
(2) EBITDA is earnings before interest, taxes, depletion, depreciation,
    accretion and other non-cash   items.  See "Reconciliation of non-GAAP
    measures".

Oil and Natural Gas Reserves

Provident's Canadian reserves were evaluated by McDaniel & Associates Consultants Ltd. (McDaniel) and by AJM Petroleum Consultants (AJM) effective December 31, 2007 in accordance with the Canadian Securities Administrators' National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities (NI 51-101). Provident's United States reserves were evaluated by Netherland, Sewell & Associates, Inc. (NSAI) and by Schlumberger Data and Consulting Services (DCS) effective December 31, 2007 in accordance with NI 51-101. The Canadian and U.S evaluations used the McDaniel price forecast. McDaniel, AJM, NSAI and DCS are independent qualified reserves evaluators appointed pursuant to NI 51-101. Additional information pertaining to NI 51-101 and some of the key reserves definitions are provided at the conclusion of the Reserves section. Additional details on the Trust's reserves can be found in Form NI 51-101 F1.

To provide clarity, reserves and values are provided by country and on a consolidated basis. For consistency with Provident's financial reporting U.S. reserves are reported based on 100 percent of the interests of BreitBurn Energy Company L.P. (BreitBurn) and of BreitBurn Energy Partners L.P. (the "MLP") in the U.S. properties. As of December 31, 2007 Provident indirectly held approximately 96 percent of the outstanding partnership interests of BreitBurn with the remaining approximately four percent of the partnership interests held by BreitBurn's co-founders and co-chief executive officers. As of December 31, 2007 Provident indirectly held approximately 22 percent of the outstanding partnership interests of the MLP with the remaining approximately 78 percent of the partnership interests held by public unitholders and BreitBurn's co-founders and co-chief executive officers.

Provident Consolidated Oil and Natural Gas Reserves

Provident had a very successful year with respect to acquisitions and reserve additions in the drive to continually support the sustainability of the Trust. Acquisitions in Canada and in the U.S. improved the quality of the Trust's asset base, as evidenced by the increased reserve life index (RLI). Internal development activities in Western Canada, California and Wyoming were successful in replacing 57 percent of total production. The Trust's reserves increased after production with company interest proved producing reserves growing from 89,851 thousand barrels of oil equivalent1 (Mboe) to 206,063 Mboe, total proved growing from 117,806 Mboe to 253,272 Mboe, and proved plus probable growing from 153,021 Mboe to 322,827 Mboe.

Consolidated Oil and Natural Gas Reserves and Present Values

Provident's Consolidated oil and natural gas reserves and present value of estimated future cash flows based on forecast prices and costs using the McDaniel price forecast are summarized below. Reserves are presented on a Gross (working interest) and Net basis (refer to the notes under the tables and to the Definitions at the end of the Reserves section for explanations of company share, working interest, gross and net).

 

Provident Consolidated Reserves Summary(a)(b)
Using McDaniel Price Forecast
                                          Gross Reserves(c)
----------------------------------------------------------------------------
                   Light &
                    Medium    Heavy
                     Crude    Crude     Total             Natural     Total
                       Oil      Oil       Oil      NGL        Gas       Boe
                     (Mbbl)   (Mbbl)    (Mbbl)   (Mbbl)     (MMcf)    (Mboe)
----------------------------------------------------------------------------
Proved Reserves
 Producing          73,638   10,882    84,520    4,774    699,075   205,807
 Non-Producing       4,247    1,547     5,794      432     60,065    16,236
 Undeveloped        13,117    3,003    16,120      930     83,291    30,932
----------------------------------------------------------------------------
Total Proved        91,002   15,432   106,434    6,136    842,431   252,975
Probable            31,583    9,189    40,772    1,721    161,639    69,433
----------------------------------------------------------------------------
TOTAL Proved
plus Probable      122,585   24,621   147,206    7,857  1,004,069   322,408
----------------------------------------------------------------------------
----------------------------------------------------------------------------


                                        Net Reserves(d)
----------------------------------------------------------------------------
                   Light &
                    Medium    Heavy
                     Crude    Crude     Total             Natural     Total
                       Oil      Oil       Oil      NGL        Gas       Boe
                     (Mbbl)   (Mbbl)    (Mbbl)   (Mbbl)     (MMcf)    (Mboe)
----------------------------------------------------------------------------
Proved Reserves
 Producing          64,520    9,819    74,339    3,854    579,689   174,808
 Non-Producing       3,737    1,513     5,250      351     47,443    13,508
 Undeveloped        11,138    2,867    14,005      775     69,030    26,285
----------------------------------------------------------------------------
Total Proved        79,395   14,199    93,594    4,981    696,162   214,601
Probable            26,332    8,760    35,092    1,353    135,036    58,951
----------------------------------------------------------------------------
TOTAL Proved
plus Probable      105,727   22,959   128,686    6,333    831,198   273,552
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Tables may not add due to rounding.
(b) U.S. Reserves are reported based on 100% of the interests of BreitBurn
    Energy Company L.P. (BreitBurn) and of BreitBurn Energy Partners L.P.
    (the "MLP") in the U.S. properties. As of December 31, 2007 Provident
    indirectly held approximately 96% of the outstanding partnership
    interests of BreitBurn with the remaining approximately 4% of the
    partnership interests held by BreitBurn's co-founders and co-chief
    executive officers. As of December 31, 2007 Provident indirectly held
    approximately 22% of the outstanding partnership interests of the MLP
    with the remaining approximately 78% of the partnership interests held
    by public unitholders and BreitBurn's co-founders and co-chief
    executive officers. This is consistent with Provident's financial
    reporting.
(c) Gross Reserves are Provident's working interest (operated or
    non-operated) share before deduction of royalties and without including
    any royalty interests of Provident.
(d) Net Reserves are Provident's working interest (operated or non-operated)
    share after deduction of royalty obligations, plus Provident's royalty
    interests in reserves.


Present Value of Consolidated Reserves

                            Present Value ($000's) Before Tax Discounted at
----------------------------------------------------------------------------
                                            0%             8%            10%
----------------------------------------------------------------------------
Proved Reserves
 Producing                       $  6,251,207   $  3,128,956   $  2,818,145
 Non-Producing                   $    533,094   $    275,968   $    244,000
 Undeveloped                     $    881,581   $    420,408   $    364,282
----------------------------------------------------------------------------
Total Proved                     $  7,665,882   $  3,825,332   $  3,426,427
Probable                         $  2,386,511   $    983,831   $    835,162
----------------------------------------------------------------------------
TOTAL Proved plus Probable       $ 10,052,393   $  4,809,163   $  4,261,590
----------------------------------------------------------------------------
----------------------------------------------------------------------------


                            Present Value ($000's) Before Tax Discounted at
----------------------------------------------------------------------------
                                                          15%            20%
----------------------------------------------------------------------------
Proved Reserves
 Producing                                      $  2,292,954   $  1,961,080
 Non-Producing                                  $    187,078   $    149,900
 Undeveloped                                    $    263,844   $    197,582
----------------------------------------------------------------------------
Total Proved                                    $  2,743,876   $  2,308,562
Probable                                        $    587,853   $    438,516
----------------------------------------------------------------------------
TOTAL Proved plus Probable                      $  3,331,729   $  2,747,078
----------------------------------------------------------------------------
----------------------------------------------------------------------------


                          Present Value ($000's) After Tax(a) Discounted at
----------------------------------------------------------------------------
                                            0%             8%            10%
----------------------------------------------------------------------------
Proved Reserves
 Producing                       $  6,114,740   $  3,093,166   $  2,789,489
 Non-Producing                        541,352        278,757        246,268
 Undeveloped                          817,687        398,130        346,030
----------------------------------------------------------------------------
Total Proved                        7,473,779      3,770,053      3,381,787
Probable                            2,146,124        925,739        792,717
----------------------------------------------------------------------------
TOTAL Proved plus Probable       $  9,619,903   $  4,695,792   $  4,174,504
----------------------------------------------------------------------------
----------------------------------------------------------------------------


                          Present Value ($000's) After Tax(a) Discounted at
----------------------------------------------------------------------------
                                                          15%            20%
----------------------------------------------------------------------------
Proved Reserves
 Producing                                      $  2,274,097   $  1,946,690
 Non-Producing                                       188,536        150,930
 Undeveloped                                         252,076        189,539
----------------------------------------------------------------------------
Total Proved                                       2,714,709      2,287,158
Probable                                             568,019        429,476
----------------------------------------------------------------------------
TOTAL Proved plus Probable                      $  3,282,728   $  2,716,634
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) After tax values include U.S. State and Federal Taxes as well as with
    holding tax on funds that flow back to Provident Energy Ltd. in Canada
    plus Canadian Federal and Provincial Income taxes beginning January 1,
    2011.

COGP Oil and Natural Gas Reserves

McDaniel evaluated all of Provident's Canadian oil and natural gas reserves, except the Rainbow area assets of northwest Alberta which were evaluated by AJM. Drilling activity made a significant contribution with total proved plus probable drilling and recompletion additions replacing 44 percent of Canadian production. The acquisitions of Capitol Energy Resources Ltd. (Capitol) and Triwest Energy Inc. (Triwest) plus various smaller acquisitions added proved plus probable reserves of 33,292 Mboe. To comply with NI 51-101 requirements that acquisitions be reported as evaluated at the time of the year-end filing the 2007 acquisitions are reported herein as per the McDaniel December 31, 2007 evaluation with actual production added back to develop the actual volumes acquired at the time of acquisition.

Over 90 percent of the value of the assets acquired from Capitol is associated with the Dixonville Montney "C" pool in northwest Alberta. This well-delineated homogeneous pool, which produces 30 degree API oil, is being developed using horizontal wells and waterflood technology. All of the production is 100 percent working interest and is operated by Provident. The assets acquired from Triwest are located principally in the Steelman, Crystal Hills and Ingoldsby areas in southeast Saskatchewan. These properties, which produce light crude oil, are also developed using horizontal well technology.

Revisions, excluding economic factors, accounted for a five percent increase in proved developed producing (PDP) reserves and a two percent increase in total proved reserves. The positive revisions are an indication of the high degree of confidence in Provident's Canadian reserves. Provident's percentage of PDP reserves has decreased from 62 percent to 51 percent of total proved plus probable reserves since December 2006 due to the acquisition of undeveloped reserves from Capitol, primarily at Dixonville, Alberta and from Triwest in southeast Saskatchewan. Changes in commodity prices had no significant impact on Canadian reserve volumes. After accounting for production of 9,676 Mboe, acquisitions, divestitures, additions and revisions resulted in a 37 percent increase in company share proved plus probable reserves from 74,137 Mboe on December 31, 2006 to 101,239 Mboe (100,820 Mboe WI share) at December 31, 2007.

COGP oil and natural gas reserves and present value of estimated future cash flows based on forecast prices and costs are summarized below. The impact of Federal income tax changes that were enacted during 2007 have been incorporated in the tables showing After Tax values. According to the new tax laws the Trust is expected to be taxable beginning January 1, 2011. Tax pools held by the Trust on its Canadian assets will defer the impact of these changes such that only the value of proved plus probable reserves will be affected.

In October 2007, the Alberta government announced its intention to increase crown royalties effective January 1, 2009. As of December 31, 2007, legislation enabling the Alberta new royalty framework had not been passed. Furthermore, the government had not provided sufficient clarity on a number of issues to allow precise calculation of net reserves and net present value under the new proposed royalties. Therefore, COGP reserves as presented herein are based on the existing royalty regime. High and low sensitivities, which were run to determine the potential impact of the proposed new royalty framework, indicate no impact on company interest reserves but a potential eight to ten percent decrease in before tax net present value (discounted at 10%) of COGP proved plus probable reserves. Details of reserves and values for these sensitivities are provided in Form NI 51-101 F1.

 

COGP Reserves Summary(a)
Using McDaniel Price Forecast
                                         Gross Reserves(b)
----------------------------------------------------------------------------
                       Light &    Heavy
                        Medium    Crude    Total          Natural     Total
                     Crude Oil      Oil      Oil     NGL      Gas       Boe
                         (Mbbl)   (Mbbl)   (Mbbl)  (Mbbl)   (MMcf)    (Mboe)
----------------------------------------------------------------------------
Reserves
 Producing              19,015    1,142   20,157   2,222  172,128    51,067
 Non-Producing             895      273    1,168      48   15,613     3,818
 Undeveloped             5,520      423    5,943     114   21,791     9,689
----------------------------------------------------------------------------
Total Proved            25,429    1,838   27,267   2,384  209,532    64,573
Probable                19,932    1,885   21,817     880   81,299    36,247
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable          45,361    3,723   49,084   3,264  290,832   100,820
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                                          Net Reserves(c)
----------------------------------------------------------------------------
                       Light &    Heavy
                        Medium    Crude    Total          Natural     Total
                     Crude Oil      Oil      Oil     NGL      Gas       Boe
                         (Mbbl)   (Mbbl)   (Mbbl)  (Mbbl)   (MMcf)    (Mboe)
----------------------------------------------------------------------------
Reserves
 Producing              16,167      966   17,133   1,646  145,207    42,980
 Non-Producing             781      239    1,020      38   12,020     3,061
 Undeveloped             4,750      361    5,111      75   17,990     8,184
----------------------------------------------------------------------------
Total Proved            21,697    1,566   23,264   1,759  175,216    54,225
Probable                16,506    1,641   18,147     646   69,163    30,321
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable          38,204    3,207   41,411   2,405  244,379    84,545
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Tables may not add due to rounding
(b) Gross Reserves are Provident's working interest (operated or non-
    operated) share before deduction of royalties and without including any
    royalty interests of Provident.
(c) Net Reserves are Provident's working interest (operated or non-operated)
    share after deduction of royalty obligations, plus Provident's royalty
    interests in reserves.


Present Value of COGP Reserves (a)(b)

                      Present Worth Value ($000's) Before Tax Discounted at
----------------------------------------------------------------------------
                          0%          8%         10%         15%         20%
----------------------------------------------------------------------------
Proved Reserves
 Producing       $1,367,465  $1,032,120  $  975,009  $  860,619  $  774,765
 Non-Producing       73,575      62,671      57,748      47,762      40,610
 Undeveloped        214,065     118,607     103,567      74,491      53,742
----------------------------------------------------------------------------
Total Proved      1,655,105   1,213,398   1,136,324     982,872     869,117
Probable          1,258,344     511,244     437,219     315,866     243,146
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable   $2,913,449  $1,724,642  $1,573,543  $1,298,738  $1,112,263
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                      Present Value ($000's) After Tax(b) Discounted at
----------------------------------------------------------------------------
                          0%          8%         10%         15%         20%
----------------------------------------------------------------------------
Proved Reserves
 Producing       $1,367,465  $1,032,120  $  975,009  $  860,619  $  774,765
 Non-Producing       73,575      62,671      57,748      47,762      40,610
 Undeveloped        214,065     118,607     103,567      74,491      53,742
----------------------------------------------------------------------------
Total Proved      1,655,105   1,213,398   1,136,324     982,872     869,117
Probable          1,061,182     457,888     396,459     293,738     230,313
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable   $2,716,287  $1,671,286  $1,532,783  $1,276,610  $1,099,430
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Tables may not add due to rounding
(b) After tax values include the impact of Canadian Federal and Provincial
    Income taxes beginning January 1, 2011.

USOGP Oil and Natural Gas Reserves

Provident's U. S. oil and natural gas reserves were evaluated by Netherland, Sewell and Associates, Inc. (NSAI) and by Schlumberger Data and Consulting Services (DCS) effective December 31, 2007 in accordance with NI 51-101. Michigan, Indiana and Kentucky properties that were acquired by BreitBurn Energy Partners L.P. were evaluated by DCS while the remaining properties were evaluated by NSAI. The U.S evaluations used the McDaniel price forecast. NSAI and DCS are qualified reserve evaluators in accordance with NI 51-101.

Provident's USOGP division had a very successful year with respect to acquisitions. BreitBurn closed four major and two small acquisitions during the year thereby increasing proved plus probable reserves by 148,858 Mboe. The most significant was the acquisition of Michigan, Indiana and Kentucky assets with over 5,000 gross wells which produce gas from the Antrim and New Albany shales and oil and gas from conventional reservoirs. BreitBurn acquired oil producing assets in the Sunniland Trend in southern Florida and oil and gas producing assets in the Texas Permian Basin. BreitBurn also increased its working interests in the Sawtelle and East Coyote fields in California and several other oil fields in California and Wyoming.

Drilling activity in California and Wyoming added proved plus probable reserves of 3,731 Mboe, replacing 84 percent of U.S. production. These additions include reserves added as a result of continuing heavy oil development at the Orcutt Hill field in the Santa Maria Basin of California where steam injection and production have commenced. The North Sunshine field in Wyoming was discovered in 1928 but BreitBurn set a new production record in May 2007.

Technical revisions accounted for a seven percent decrease in proved plus probable reserves. These revisions are primarily associated with undeveloped drilling and waterflood reserves in the Los Angeles basin. After accounting for production of 4,425 Mboe and these revisions, acquisitions and additions resulted in the significant growth of company share proved plus probable reserves from 78,885 Mboe as of December 31, 2006 to 221,589 Mboe as of December 31, 2007.

USOGP oil and natural gas reserves and present value of estimated future cash flows based on forecast prices and costs are summarized below.

 

USOGP Reserves Summary(a)(b)
Using McDaniel Price Forecast

                                         Gross Reserves
----------------------------------------------------------------------------
                       Light &    Heavy
                        Medium    Crude    Total          Natural     Total
                     Crude Oil      Oil      Oil     NGL      Gas       Boe
                         (Mbbl)   (Mbbl)   (Mbbl)  (Mbbl)   (MMcf)    (Mboe)
----------------------------------------------------------------------------
Proved Reserves
 Producing              54,624    9,740   64,364   2,552  526,947   154,741
 Non-Producing           3,352    1,274    4,626     384   44,451    12,419
 Undeveloped             7,597    2,580   10,178     816   61,500    21,243
----------------------------------------------------------------------------
Total Proved            65,573   13,594   79,167   3,753  632,898   188,402
Probable                11,651    7,304   18,955     841   80,340    33,186
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable          77,224   20,898   98,122   4,593  713,238   221,589
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                                          Net Reserves
----------------------------------------------------------------------------
                       Light &    Heavy
                        Medium    Crude    Total          Natural     Total
                     Crude Oil      Oil      Oil     NGL      Gas       Boe
                         (Mbbl)   (Mbbl)   (Mbbl)  (Mbbl)   (MMcf)    (Mboe)
----------------------------------------------------------------------------
Proved Reserves
 Producing              48,353    8,853   57,207   2,209  434,482   131,829
 Non-Producing           2,956    1,274    4,230     314   35,423    10,447
 Undeveloped             6,388    2,505    8,894     700   51,041    18,100
----------------------------------------------------------------------------
Total Proved            57,698   12,632   70,330   3,222  520,946   160,376
Probable                 9,826    7,119   16,945     707   65,873    28,630
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable          67,523   19,752   87,275   3,929  586,819   189,007
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Tables may not add due to rounding.
(b) U.S. Reserves are reported based on 100% of the interests of BreitBurn
    Energy Company L.P. (BreitBurn) and of BreitBurn Energy Partners L.P.
    (the "MLP") in the U.S. properties. As of December 31, 2007 Provident
    indirectly held approximately 96% of the outstanding partnership
    interests of BreitBurn with the remaining approximately 4% of the
    partnership interests held by BreitBurn's co-founders and co-chief
    executive officers. As of December 31, 2007 Provident indirectly held
    approximately 22% of the outstanding partnership interests of the MLP
    with the remaining approximately 78% of the partnership interests held
    by public unitholders and BreitBurn's co-founders and co-chief executive
    officers. This is consistent with Provident's financial reporting.


Present Value of USOGP Reserves (a)(b)

                      Present Value ($000's) Before Tax Discounted at
----------------------------------------------------------------------------
                          0%          8%         10%         15%         20%
----------------------------------------------------------------------------
Proved Reserves
 Producing       $4,883,742  $2,096,836  $1,843,136  $1,432,335  $1,186,315
 Non-Producing      459,519     213,297     186,251     139,316     109,290
 Undeveloped        667,516     301,801     260,716     189,353     143,840
----------------------------------------------------------------------------
Total Proved      6,010,777   2,611,934   2,290,103   1,761,004   1,439,445
Probable          1,128,167     472,587     397,944     271,987     195,370
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable   $7,138,944  $3,084,521  $2,688,047  $2,032,991  $1,634,815
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                      Present Value ($000's) After Tax(c) Discounted at
----------------------------------------------------------------------------
                          0%          8%         10%         15%         20%
----------------------------------------------------------------------------
Proved Reserves
 Producing       $4,747,275  $2,061,046  $1,814,480  $1,413,479  $1,171,925
 Non-Producing      467,777     216,086     188,519     140,774     110,320
 Undeveloped        603,622     279,523     242,464     177,585     135,797
----------------------------------------------------------------------------
Total Proved      5,818,674   2,556,655   2,245,463   1,731,837   1,418,041
Probable          1,084,942     467,851     396,258     274,281     199,163
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable   $6,903,616  $3,024,506  $2,641,720  $2,006,118  $1,617,204
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Tables may not add due to rounding
(b) Values in Canadian dollars
(c) After tax values include U.S. State and Federal Taxes as well as with
    holding tax on funds that flow back to Provident Energy Ltd. in Canada.

USOGP Proportionate Information

For consistency with Provident's financial reporting U.S. reserves are reported based on 100 percent of the interests of BreitBurn Energy Company L.P. (BreitBurn) and of BreitBurn Energy Partners L.P. (the "MLP") in the U.S. properties. As of December 31, 2007 Provident held approximately 96% of BreitBurn and approximately 4% of the MLP. The following tables provide the proportionate information on the reserves and value of USOGP.

 

USOGP Reserves and Value Proportionate Information(a)(b)
Using McDaniel Price Forecast

                                               Gross Reserves
                               ---------------------------------------------
                                Light &
                                 Medium    Heavy           Natural    Total
                                    Oil      Oil      NGL      Gas      Boe
                                  (Mbbl)   (Mbbl)   (Mbbl)   (MMcf)   (Mboe)
                               ---------------------------------------------
MLP
-------------------------------
Proved
 Producing                       40,057    7,608    2,522  523,327  137,408
 Non-Producing                    3,094        0      384   44,451   10,887
 Undeveloped                      5,430      646      734   58,289   16,525
----------------------------------------------------------------------------
Total Proved                     48,581    8,254    3,641  626,068  164,820
Probable                          4,150    1,631      532   70,400   18,046
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   52,731    9,884    4,173  696,468  182,866
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's Interest of MLP(a)
-------------------------------
Proved
 Producing                        8,812    1,674      555  115,132   30,230
 Non-Producing                      681        0       85    9,779    2,395
 Undeveloped                      1,195      142      162   12,824    3,635
----------------------------------------------------------------------------
Total Proved                     10,688    1,816      801  137,735   36,260
Probable                            913      359      117   15,488    3,970
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   11,601    2,175      918  153,223   40,231
----------------------------------------------------------------------------
----------------------------------------------------------------------------

BreitBurn
-------------------------------
Proved
 Producing                       14,567    2,132       30    3,620   17,332
 Non-Producing                      258    1,274        0        0    1,532
 Undeveloped                      2,167    1,935       82    3,211    4,718
----------------------------------------------------------------------------
Total Proved                     16,992    5,341      112    6,831   23,583
Probable                          7,501    5,674      309    9,940   15,140
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   24,493   11,014      421   16,770   38,722
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's Interest of
 BreitBurn(b)
-------------------------------
Proved
 Producing                       13,984    2,047       29    3,475   16,639
 Non-Producing                      248    1,223        0        0    1,471
 Undeveloped                      2,080    1,857       78    3,082    4,530
----------------------------------------------------------------------------
Total Proved                     16,312    5,127      107    6,557   22,639
Probable                          7,201    5,447      297    9,542   14,534
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   23,513   10,574      404   16,099   37,173
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's Interest of USOGP
-------------------------------
Proved
 Producing                       22,797    3,721      584  118,607   46,869
 Non-Producing                      929    1,223       85    9,779    3,866
 Undeveloped                      3,275    1,999      240   15,906    8,165
----------------------------------------------------------------------------
Total Proved                     27,000    6,943      908  144,292   58,900
Probable                          8,114    5,805      414   25,030   18,504
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   35,114   12,748    1,322  169,322   77,404
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                      Present Value ($000's) Before Tax Discounted at
                 -----------------------------------------------------------
                          0%          8%         10%         15%         20%
                 -----------------------------------------------------------
MLP
-----------------
Proved
 Producing        4,454,324   1,872,302   1,643,794   1,276,330   1,057,417
 Non-Producing      414,479     183,010     158,378     116,154      89,520
 Undeveloped        559,411     242,041     208,209     150,382     114,045
----------------------------------------------------------------------------
Total Proved      5,428,215   2,297,354   2,010,380   1,542,866   1,260,982
Probable            637,428     256,203     216,914     151,440     111,688
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    6,065,643   2,553,556   2,227,294   1,694,306   1,372,670
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's
 Interest of
 MLP(a)
-----------------
Proved
 Producing          979,951     411,906     361,635     280,793     232,632
 Non-Producing       91,185      40,262      34,843      25,554      19,694
 Undeveloped        123,071      53,249      45,806      33,084      25,090
----------------------------------------------------------------------------
Total Proved      1,194,207     505,418     442,284     339,430     277,416
Probable            140,234      56,365      47,721      33,317      24,571
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    1,334,441     561,782     490,005     372,747     301,987
----------------------------------------------------------------------------
----------------------------------------------------------------------------

BreitBurn
-----------------
Proved
 Producing          429,418     224,534     199,343     156,005     128,899
 Non-Producing       45,040      30,287      27,874      23,162      19,770
 Undeveloped        108,104      59,760      52,507      38,971      29,795
----------------------------------------------------------------------------
Total Proved        582,562     314,580     279,723     218,138     178,463
Probable            490,739     216,385     181,030     120,547      83,682
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    1,073,302     530,965     460,754     338,685     262,145
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's
 Interest of
 BreitBurn(b)
-----------------
Proved
 Producing          412,241     215,553     191,369     149,765     123,743
 Non-Producing       43,238      29,075      26,759      22,236      18,979
 Undeveloped        103,780      57,369      50,407      37,412      28,603
----------------------------------------------------------------------------
Total Proved        559,260     301,997     268,534     209,412     171,325
Probable            471,110     207,729     173,789     115,725      80,334
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    1,030,369     509,726     442,323     325,138     251,659
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident's
 Interest of
 USOGP
-----------------
Proved
 Producing        1,392,193     627,459     553,004     430,557     356,374
 Non-Producing      134,424      69,338      61,602      47,790      38,674
 Undeveloped        226,850     110,618      96,213      70,496      53,693
----------------------------------------------------------------------------
Total Proved      1,753,467     807,415     710,818     548,843     448,741
Probable            611,344     264,094     221,510     149,042     104,906
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    2,364,811   1,071,509     932,328     697,885     553,647
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Provident interest in MLP = 22%
(b) Provident interest in BreitBurn = 96%


Consolidated Proportionate Information

Provident's interest share of total United States and Canada reserves and
value as of December 31, 2007 is shown in the following table.

United States and Canada Reserves and Value
Provident Interest using McDaniel Price Forecast

                                               Gross Reserves
                               ---------------------------------------------
                                Light &
                                 Medium    Heavy           Natural    Total
                                    Oil      Oil      NGL      Gas      Boe
Proved                            (Mbbl)   (Mbbl)   (Mbbl)   (MMcf)   (Mboe)
                               ---------------------------------------------
 Producing                       41,812    4,862    2,806  290,735   97,936
 Non-Producing                    1,823    1,496      132   25,392    7,683
 Undeveloped                      8,795    2,422      354   37,697   17,854
----------------------------------------------------------------------------
Total Proved                     52,429    8,781    3,292  353,825  123,472
Probable                         28,046    7,690    1,294  106,329   54,751
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable                   80,475   16,471    4,585  460,154  178,224
----------------------------------------------------------------------------
----------------------------------------------------------------------------

                      Present Value ($000's) Before Tax Discounted at
                 -----------------------------------------------------------
Proved                    0%          8%         10%         15%         20%
 Producing        2,759,658   1,659,579   1,528,013   1,291,176   1,131,139
 Non-Producing      207,998     132,009     119,350      95,552      79,283
 Undeveloped        440,915     229,225     199,779     144,987     107,435
----------------------------------------------------------------------------
Total Proved      3,408,571   2,020,813   1,847,142   1,531,715   1,317,857
Probable          1,869,688     775,338     658,729     464,908     348,052
----------------------------------------------------------------------------
TOTAL Proved
 plus Probable    5,278,260   2,796,151   2,505,871   1,996,623   1,665,909
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident Consolidated Reconciliation Summaries

The following reconciliation tables summarize Provident's consolidated reserve activity for each reserve category for the year ended December 31, 2007 on the basis of company share reserves. Working interest reserves as of December 31, 2007 are provided at the bottom of each table to tie back to the volumes provided in the previous tables.

 

Provident Consolidated Reconciliation Summary (d)
Proved Developed Producing

                          Light &
                           Medium   Heavy    Total
Company Share               Crude   Crude    Crude
(WI+RI)(a)(c)                 Oil     Oil      Oil      Gas    NGL    Total
                             Mbbl    Mbbl     Mbbl     MMcf   Mbbl     Mboe
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Balance at
 December 31, 2006         49,133   6,738   55,871  188,738  2,524   89,851
Production                 (6,068)   (996)  (7,064) (39,110)  (518) (14,101)
Drilling Activity
 Exploration Discoveries      132       0      132        0      0      132
 Drilling Extensions          491       0      491    6,663     34    1,635
 Recompletion                 149     693      843    2,504     17    1,277
 Transfer                   1,808       0    1,808    4,113     15    2,509
Acquisition                26,510   3,802   30,311  533,180  2,573  121,748
Divestiture                   (22)      0      (22)    (146)    (1)     (47)
Economic Factors              733     369    1,102   (1,439)    (0)     862
Technical Revisions           805     284    1,090    5,710    156    2,197
----------------------------------------------------------------------------
Balance at
 December 31, 2007         73,671  10,890   84,562  700,214  4,800  206,063
----------------------------------------------------------------------------
----------------------------------------------------------------------------
WI Share (b)
Balance at
 December 31, 2007         73,638  10,882   84,520  699,075  4,774  205,807
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident Consolidated Reconciliation Summary (d)
Total Proved

                          Light &
                           Medium   Heavy    Total
Company Share               Crude   Crude    Crude
(WI +RI) (a)(c)               Oil     Oil      Oil      Gas    NGL    Total
                             Mbbl    Mbbl     Mbbl     MMcf   Mbbl     Mboe
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Balance at
 December 31, 2006         63,076  11,958   75,034  236,464  3,362  117,806
Production                 (6,068)   (996)  (7,064) (39,110)  (518) (14,101)
Drilling Activity
 Exploration Discoveries      132       0      132        0      0      132
 Drilling Extensions        1,901       0    1,901    9,923     40    3,595
 Recompletion                 169     734      903    2,492     18    1,337
 Transfer                     981       0      981    1,900      6    1,303
Acquisition                36,547   3,802   40,349  641,842  3,692  151,015
Divestiture                   (22)      0      (22)    (146)    (1)     (47)
Economic Factors              929     339    1,268   (1,318)     8    1,056
Technical Revisions        (6,611)   (396)  (7,007)  (8,270)  (440)  (8,825)
----------------------------------------------------------------------------
Balance at
 December 31, 2007         91,035  15,440  106,475  843,776  6,167  253,272
----------------------------------------------------------------------------
----------------------------------------------------------------------------
WI Share (b)
Balance at
 December 31, 2007         91,002  15,432  106,434  842,431  6,136  252,975
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Provident Consolidated Reconciliation Summary (d)
Total Proved plus Probable

                        Light &
                         Medium   Heavy    Total
Company Share             Crude   Crude    Crude
(WI +RI) (a)(c)             Oil     Oil      Oil        Gas    NGL    Total
                           Mbbl    Mbbl     Mbbl       MMcf   Mbbl     Mboe
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Balance at
 December 31, 2006       74,824  19,238   94,062    325,665  4,681  153,021
Production               (6,068)   (996)  (7,064)   (39,110)  (518) (14,101)
Drilling Activity
 Exploration
 Discoveries                132       0      132          0      0      132
 Drilling Extensions      3,778       0    3,778     14,531     56    6,256
 Recompletion               209     887    1,096      3,125     23    1,640
 Transfer                     0       0        0          0      0        0
Acquisition              54,697   4,100   58,797    714,745  4,229  182,150
Divestiture                 (28)      0      (28)      (261)    (1)     (73)
Economic Factors            283     383      666     (3,198)     2      135
Technical Revisions      (5,196)  1,020   (4,177)    (9,496)  (573)  (6,333)
----------------------------------------------------------------------------
Balance at
 December 31, 2007      122,630  24,632  147,262  1,006,000  7,898  322,826
----------------------------------------------------------------------------
----------------------------------------------------------------------------
WI Share (b)
Balance at
 December 31, 2007      122,585  24,621  147,206  1,004,069  7,857  322,408
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) Company share includes working interest (WI) and royalty interest (RI)
    volumes.
(b) WI share includes the Company's working interests only, and excludes
    volumes associated with royalties.
(c) Tables may not add due to rounding.
(d) U.S. Reserves are reported based on 100% of the interests of BreitBurn
    Energy Company L.P. (BreitBurn) and of BreitBurn Energy Partners L.P.
    (the "MLP") in the U.S. properties. As of December 31, 2007 Provident
    indirectly held approximately 96% of the outstanding partnership
    interests of BreitBurn with the remaining approximately 4% of the
    partnership interests held by BreitBurn's co-founders and co-chief
    executive officers. As of December 31, 2007 Provident indirectly held
    approximately 22% of the outstanding partnership interests of the MLP
    with the remaining approximately 78% of the partnership interests held
    by public unitholders and BreitBurn's co-founders and co-chief executive
    officers. This is consistent with Provident's financial reporting.

Price Forecast Summary

The following table summarizes the McDaniel January 1, 2008 price forecast used in evaluating Provident's reserves under forecast price and cost assumptions.

 

                               WTI        Light,
                          Crude at        Sweet        Heavy        Alberta
                           Cushing     Crude at       Oil at       AECO Gas
        Exchange Rate     Oklahoma     Edmonton     Hardisty     Spot Price
Year         US$/Cdn$      US$/bbl     Cdn$/bbl     Cdn$/bbl   Cdn$/MMbtu(a)
----------------------------------------------------------------------------
2008            1.000        90.00        89.00        55.30           6.80
2009            1.000        86.70        85.70        53.20           7.38
2010            1.000        83.20        82.20        50.50           7.38
2011            1.000        79.60        78.50        48.70           7.38
2012            1.000        78.50        77.40        48.00           7.49
----------------------------------------------------------------------------
----------------------------------------------------------------------------

(a) Alberta AECO Gas Spot price assuming 1,000 btu/scf

Reserve Life Index (RLI)

The acquisition of the Dixonville and southeast Saskatchewan assets increased the Trust's Reserve Life Index (RLI) in 2007. Provident's RLI of 16.9 years as of December 31, 2007 was determined by applying the average actual production rates for December 2007 to COGP and USOGP reserve volumes for each reserve category from the McDaniel, AJM, NSAI and DCS evaluations as of December 31, 2007.

The following tables illustrate the reserve life index for Provident for the various product and reserve categories and the RLI by country as of December 31, 2007.

 

Provident Consolidated Reserve Life Index
Company share (WI + RI)
                                            December 31
Total Crude Oil                                    2007 2006 2005 2004 2003
----------------------------------------------------------------------------
 Proved Producing                                   9.8  9.7  8.2  6.5  3.0
 Total Proved                                      12.4 13.1 11.7  8.9  3.9
 Proved plus Probable                              17.1 16.4 14.9 11.7  5.4

Natural Gas & NGL
----------------------------------------------------------------------------
 Proved Producing                                  11.6  5.2  4.5  4.2  4.4
 Total Proved                                      14.0  6.5  6.0  5.5  4.9
 Proved plus Probable                              16.7  9.0  7.9  7.2  6.1

Oil Equivalent (6:1)
----------------------------------------------------------------------------
 Proved Producing                                  10.8  7.3  6.6  5.5  3.7
 Total Proved                                      13.3  9.6  9.2  7.4  4.4
 Proved plus Probable                              16.9 12.4 11.8  9.7  5.7



Canada and United States Reserve Life Index Company share (WI + RI)

                                                          December 31, 2007
Total Crude Oil                                                  COGP USOGP
----------------------------------------------------------------------------
 Proved Producing                                                 4.6  15.2
 Total Proved                                                     6.2  18.7
 Proved plus Probable                                            11.2  23.2

Natural Gas & NGL
----------------------------------------------------------------------------
 Proved Producing                                                 5.2  20.0
 Total Proved                                                     6.3  24.2
 Proved plus Probable                                             8.7  27.3

Oil Equivalent (6:1)
----------------------------------------------------------------------------
 Proved Producing                                                 4.9  17.7
 Total Proved                                                     6.2  21.6
 Proved plus Probable                                             9.7  25.4

Finding, Development and Acquisition Costs

Finding and development costs (F&D) include all costs to develop reserves, including land and seismic costs. The methodology used to calculate F&D costs under NI 51-101 requires that F&D costs incorporate changes in future development capital (FDC) required to bring non-producing and undeveloped reserves to production. This capital, which is included in the reserves evaluations, is part of the ongoing development process necessary to bring production on stream and generate cash flow. Provident's FDC has increased over the past several years with the acquisition of undeveloped reserves. To provide clarity in the true costs to find and develop reserves, Provident does not include the FDC associated with acquisitions in the F&D costs. However, since FDC is a component of the cost of acquiring reserves Provident does include the FDC associated with acquisitions in the FD&A costs.

Drilling and recompletion activity during 2007 made a significant contribution with total proved additions of 5,064 Mboe and proved plus probable additions of 8,027 Mboe. As an energy trust and not an exploration oriented venture, Provident's focus is development and exploitation of reserves and promotes between reserve categories. As a result of capital expenditures during 2007, Provident promoted 2,509 Mboe of reserves into the proved developed producing category. The associated capital and any changes to it have been accounted for in the F&D calculations. Provident's all-in finding, development and acquisition costs for 2007 were $15.18/boe.

Acquisition costs include the cash cost of acquiring reserves and the fair value of liabilities assumed. NI 51-101 does not contemplate nor define acquisition costs. Provident has included goodwill on the corporate acquisitions as part of the purchase price allocation, and therefore forms part of the costs of acquiring the reserves.

The aggregate of the development costs incurred in the most recent financial year and the change during that year in estimated future development costs generally will not reflect total finding and development costs related to reserve additions for that year. A three-year average of F&D costs is a better reflection of full cycle economics and is therefore a more appropriate view of the cost of reserve additions. The three-year average FD&A cost does include the change in FDC, including acquisitions, over the three year period. Three-year average total proved and probable FD&A costs are $16.05 per boe, including reserve revisions and changes in FDC.

The following table presents the details of the 2007 Finding, Development and Acquisition cost calculation for Provident and illustrates the impact of including the change in future development capital in the calculation.

 

Provident Consolidated
2007 Finding, Development and Acquisition Costs (FD&A)

                                                        Company
                                                       Interest
                                           Capital      Reserve    Reserves
                                      Expenditures Additions (3)      Costs
                                     ---------------------------------------
                                            ($000s)      Mboe(4)    $/boe(4)
Total Proved
Total FD&A Costs (1) (a)               $ 2,498,730      149,566   $   16.71
Change in FDC(2) (b)                       185,856
                                       ------------
                                       ------------
Total FD&A including change in
 FDC (a+b)                             $ 2,684,587      149,566   $   17.95

Proved + Probable
Total FD&A Costs (1) (a)               $ 2,498,730      183,906   $   13.59
Change in FDC(2) (b)                       292,542
                                       ------------
                                       ------------
Total FD&A including change in
 FDC (a+b)                             $ 2,791,273      183,906   $   15.18
----------------------------------------------------------------------------

Notes:
(1) Total FD&A Costs ($000s)
2007 Oil and Gas Capital
 Expenditures                          $   148,464
Property Acquisitions (net
 dispositions)                         $ 1,754,023
Corporate Acquisitions                 $   596,243
                                       ------------
                                       ------------
Total Oil and Gas FD&A costs           $ 2,498,730
----------------------------------------------------------------------------
(2) Change in Future Development Costs
 ($000s)                                                   Proved
                                             Total           plus
                                            Proved       Probable
                                       --------------------------
                                       --------------------------
FDC as of December 31, 2007            $   335,387     $  547,189
FDC as of December 31, 2006            $   149,531     $  254,647
                                       --------------------------
                                       --------------------------
Change in FDC                          $   185,856     $  292,542

----------------------------------------------------------------------------
----------------------------------------------------------------------------
(3) Reserve Additions include revisions.

(4) 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. BOE conversions of 1:1
    were used for Heavy Oil and NGL.

The following tables present finding and development costs and finding, development and acquisition costs for proved and proved plus probable reserves on a consolidated basis and by country.

 

Provident Consolidated Finding and Development Costs $ per boe)

                                                              Three year
                                         2007     2006    2005   average (d)
----------------------------------------------------------------------------
Finding and Development Costs per boe
 (includes FDC) (a)(b)(c)
Proved
Additions                             $ 22.02  $ 26.84 $ 23.79   $ 23.88
Additions including revisions            - (e) $ 13.68 $ 22.90   $ 30.76
Proved plus probable
Additions                             $ 19.82  $ 17.21 $ 16.37   $ 17.80
Additions including revisions            - (e) $ 19.04 $ 28.39   $ 31.89

Finding, Development and Acquisition
 Costs per boe (includes FDC)
Proved
Proved excluding revisions             $ 17.06 $ 29.92 $ 12.03   $ 18.05
Proved including revisions             $ 17.95 $ 25.18 $ 11.88   $ 18.38
Proved plus probable
Proved plus probable
 excluding revisions                   $ 14.68 $ 21.56 $ 11.73   $ 15.35
Proved plus probable
 including revisions                   $ 15.18 $ 22.04 $ 14.44   $ 16.05
----------------------------------------------------------------------------


COGP Finding and Development Costs ($ per boe)
                                                              Three year
                                          2007    2006    2005   average (d)
----------------------------------------------------------------------------

Finding and Development Costs per boe
 (includes FDC) (a)(b)(c)
Proved
Additions                              $ 25.55 $ 24.76 $ 17.61   $ 22.20
Additions including
 revisions                             $ 20.39 $ 25.06 $ 15.35   $ 19.36
Proved plus probable
Additions                              $ 20.23 $ 16.80 $ 11.61   $ 16.05
Additions including
 revisions                             $ 24.42 $ 23.99 $ 15.01   $ 20.82

Finding, Development and Acquisition Costs
 per boe (includes FDC)
Proved
Proved excluding revisions             $ 41.48 $ 30.07    - (e)  $ 36.57
Proved including revisions             $ 39.76 $ 30.11    - (e)  $ 35.31
Proved plus probable
Proved plus probable
 excluding revisions                   $ 22.85 $ 22.12    - (e)  $ 23.36
Proved plus probable
 including revisions                   $ 23.31 $ 23.04    - (e)  $ 24.48
----------------------------------------------------------------------------


USOGP Finding and Development Costs (Canadian $ per boe)

                                                              Three year
                                          2007    2006    2005   average (d)
----------------------------------------------------------------------------
Finding and Development Costs per boe
 (includes FDC) (a)(b)(c)
Proved
Additions                              $ 17.81 $ 29.46    - (e)  $ 26.48
Additions including
 revisions                                - (e)$  9.24    - (e)     - (e)
Proved plus probable
Additions                              $ 19.35 $ 17.65 $ 22.32   $ 19.81
Additions including
 revisions                                - (e)$ 15.80    - (e)     - (e)

Finding, Development and Acquisition Costs per boe
 (includes FDC)
Proved
Proved excluding
 revisions                             $ 13.45 $ 28.38 $ 10.57   $ 13.32
Proved including
 revisions                             $ 14.35 $  8.90 $ 10.80   $ 13.76
Proved plus probable
Proved plus probable
 excluding revisions                   $ 12.67 $ 17.08 $ 10.20   $ 12.47
Proved plus probable
 including revisions                   $ 13.14 $ 15.29 $ 11.59   $ 13.03
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(a) FDC - Future Development Capital, excluding USOGP Obligatory
   (Maintenance) capital.
(b) Based on Company share reserves.
(c) 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.
(d) Three-year average is the average of 2005, 2006 and 2007. The aggregate
    of the exploration and development costs incurred in the most recent
    financial year and the change during that year in estimated future
    development costs generally will not reflect total finding and
    development costs related to reserves additions for that year.
(e) Revisions exceed additions or dispositions exceed acquisitions plus
    additions, therefore the calculation is not included in the table.

National Instrument 51-101

Estimation and reporting of oil and natural gas reserves in Canada were governed by National Policy 2B (NP 2B) from the late 1970's until 2003. Effective September 2003 the Canadian Securities Administrators implemented new standards that govern all aspects of reserves disclosure in the form of National Instrument 51-101 (NI 51-101). NI 51-101 requirements were updated effective December 28, 2007. NI 51-101 establishes prescribed disclosures regarding oil and natural gas information. NI 51-101 also enhanced corporate governance by mandating the involvement of independent reserves evaluators in the preparation of reserves data and assigning responsibility for the content of reserves data directly to management and the board of directors. Provident's reserves have been evaluated in accordance with the Canadian Oil and Gas Evaluation Handbook Volumes 1 and 2 ("COGEH") and comply with NI 51-101. Under NI 51-101, proved reserves are defined as having a high degree of certainty to be recoverable. Probable reserves are defined as those reserves that are less certain to be recovered than proved reserves. The targeted levels of certainty, in aggregate, are at least 90 percent probability that the quantities actually recovered will equal or exceed the estimated proved reserves and at least 50 percent probability that the quantities recovered will equal or exceed the sum of the estimated proved plus probable reserves. Under NI 51-101 standards proved plus probable are considered a "best estimate" of future recoverable reserves. The following outlines some of the key reserves definitions according to NI 51-101.

Reserve Definitions

Acquisitions and Dispositions: Positive or negative changes to the reserves as a result of purchasing or selling all or a portion of an interest in oil and gas properties.

Closing Balance: Reserves assigned at the end of the period.

Company Share: Includes working interest volumes before the deduction of royalties plus volumes equivalent to royalty interests received from others.

Drilling Extensions: Additions to reserves resulting from capital expenditures for step-out drilling in previously discovered reservoirs.

Economic Factors: Changes to reserves between the current and previous reporting periods resulting from different price forecasts, inflation rates, operating and capital cost escalation and regulatory changes.

Exploration Discoveries: Additions to reserves where no reserves were previously booked.

Improved Recovery: Additions to reserves resulting from capital expenditures associated with the installation of enhanced recovery schemes that were not previously included in the reserves category.

Infill Drilling: Additions to reserves resulting from capital expenditures for wells that were drilled in previously discovered reservoirs but were not drilled for enhanced recovery schemes. These additions were not previously included in the initial reserves assignment.

Net Reserves: Includes the company's share of gross reserves after the deduction of royalties plus volumes equivalent to royalty interests received from others and excludes volumes equivalent to royalties paid to others.

Opening Balance: Reserves assigned at the end of the last reporting period.

Production: Reductions in reserves due to production during the reporting period.

Technical Revisions: Positive or negative revisions to a reserves entity resulting from new technical data or revised interpretations on previously assigned reserves.

Working Interest: The Company's interest before royalties paid to or received from others.

The following analysis provides a detailed explanation of Provident's operating results for the quarter and year ended December 31, 2007 compared to the quarter and year ended December 31, 2006 and should be read in conjunction with the consolidated financial statements of Provident. This analysis has been prepared using information available up to March 18, 2008.

Provident Energy Trust has diversified investments in certain segments of the energy value chain. Provident currently operates in three key business segments: Canadian crude oil and natural gas production ("COGP"), United States crude oil and natural gas production ("USOGP"), and Midstream. Provident's COGP business produces crude oil and natural gas from seven core areas in the western Canadian sedimentary basin. USOGP produces crude oil and natural gas in several states across the U.S.A. including California, Wyoming, Texas, Florida and Michigan. The Midstream business unit operates in Canada and the U.S.A. and extracts, processes, markets, transports and offers storage of natural gas liquids within the integrated facilities at Younger in British Columbia, Redwater and Empress in Alberta, Kerrobert in Saskatchewan, Sarnia in Ontario, Superior in Wisconsin and Lynchburg in Virginia.

This analysis commences with a summary of the consolidated financial and operating results followed by segmented reporting on the COGP business unit, the USOGP business unit and the Midstream business unit. The reporting focuses on the financial and operating measurements management uses in making business decisions and evaluating performance.

This analysis contains forward-looking information and statements. See "Forward-looking statements" at the end of the analysis for further discussion.

Fourth quarter highlights

The fourth quarter highlights section provides commentary on the fourth quarter 2007 results compared to the fourth quarter of 2006. Definitions of terms used in this section, as appropriate, are defined in the year over year section of the Management's Discussion and Analysis following later in this press release.

Consolidated funds flow from operations and cash distributions

 

Consolidated                                 Three months ended December 31,
----------------------------------------------------------------------------
($ 000s, except per unit data)             2007         2006       % Change
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Revenue, Funds Flow from Operations
 and Distributions
Revenue (net of royalties and
 financial derivative instruments)  $   541,884  $   548,086             (1)
----------------------------------------------------------------------------
Funds flow from operations          $   177,563  $   122,679             45
  Per weighted average unit -
   basic and diluted (1)            $      0.72  $      0.58             24
----------------------------------------------------------------------------
Declared distributions              $    89,063  $    75,573             18
  Per Unit                                 0.36         0.36              -
Percent of funds flow from
 operations distributed (2)                  57%          64%           (11)
----------------------------------------------------------------------------
(1) Includes dilutive impact of unit options, exchangeable shares and
    convertible debentures.
(2) Calculated as declared distributions to unitholders divided by funds
    flow from operations less distributions to non-controlling interests of
    $22.1 million for the quarter (2006 - $4.7 million).

Fourth quarter 2007 funds flow from operations was $177.6 million, 45 percent above the $122.7 million recorded in the fourth quarter of 2006. COGP 2007 fourth quarter funds flow from operations was $58.7 million, a 21 percent increase from the $48.6 million recorded in the comparable 2006 quarter. The main drivers for the COGP increase were increased production primarily from the acquisitions of Capitol Resources Ltd. ("Capitol") on June 19, 2007 and Triwest Energy Inc. ("Triwest") on December 3, 2007, which were primarily light/medium crude oil production. Higher realized crude oil and natural gas liquids prices also positively contributed to the increase in COGP funds flow from operations. The increase was partially offset by lower realized natural gas price due to the decrease in the AECO natural gas index price. The Midstream business unit added $77.1 million to fourth quarter 2007 funds flow from operations, 27 percent above the $60.5 million recorded in the comparable 2006 quarter. This increase reflects higher operating margins for all business lines within the Midstream segment, partially offset by realized losses on financial derivative instruments. Funds flow from operations in USOGP increased 208 percent to $41.8 million compared to $13.6 million in the comparable 2006 quarter. The increase is primarily driven by increased production due to oil and gas property acquisitions by the MLP in 2007, including the $1.5 billion USOGP natural gas asset acquisition in November 2007, combined with higher commodity prices.

Declared distributions in the fourth quarter of 2007 totaled $89.1 million, 57 percent of funds flow from operations, after distributions to non-controlling interests of $22.1 million. This compares to $75.6 million of declared distributions in fourth quarter 2006, 64 percent of funds flow from operations, after distributions to non-controlling interests of $4.7 million.

 

Net income (loss)

Consolidated                                 Three months ended December 31,
----------------------------------------------------------------------------
($ 000s, except per unit data)             2007         2006       % Change
----------------------------------------------------------------------------
----------------------------------------------------------------------------
Net income (loss)                    $   68,545  $   (25,501)             -
Per weighted aver age unit
  - basic and diluted (1)            $     0.28  $     (0.12)             -
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(1) Based on weighted average number of trust units outstanding including
    the dilutive impact of the unit option plan, exchangeable shares and
    convertible debentures.

Net income for the fourth quarter of 2007 increased to $68.5 million compared to a loss of $25.5 million in the comparable 2006 quarter. The increase was driven by a 39 percent increase in earnings before interest, taxes, depletion, depreciation, accretion and other non-cash items (EBITDA) reflecting higher operating results in all three operating segments and a $161.7 million dilution gain related to Provident's change in ownership of the MLP due to the USOGP natural gas asset acquisition, as well as lower non-cash unit based compensation and a future income tax recovery. These items were partially offset by a $219.7 million fourth quarter change in unrealized loss on financial derivative instruments that extend to January 2013.

The COGP business segment had net income of $16.9 million compared to a 2006 fourth quarter net loss of $8.2 million. A 24 percent increase in EBITDA combined with a future income tax recovery were partially offset by unrealized losses on derivative financial instruments and increased depletion expense.

The Midstream segment recognized a net loss of $62.0 million in the fourth quarter of 2007, compared to $11.0 million of net loss in the fourth quarter of 2006. Midstream results include EBITDA of $89.4 million in 2007 compared to $74.4 million in the fourth quarter of 2006. Midstream EBITDA reflected an increase in operating margins for all three business lines within the Midstream segment. Offsetting this strong EBITDA were unrealized losses on outstanding financial derivative instruments amounting to $161.8 million for the fourth quarter of 2007 (2006 - $28.7 million). Under generally accepted accounting principles, these unrealized "mark-to-market" amounts, which relate to financial instruments with effective periods ranging from 2008 through January 2013, were required to be fully recognized in the financial statements of Provident, affecting current quarter earnings.

USOGP generated net income of $113.6 million in the fourth quarter of 2007 with a comparative net loss of $6.3 million for 2006. The significant increase in net income was due to a fourth quarter 2007 dilution gain generated as Provident's ownership of the MLP was reduced when the MLP issued equity to finance the USOGP natural gas asset acquisition.

Reconciliation of non-GAAP measure

The Trust calculates earnings before interest, taxes, depletion, depreciation, accretion and other non-cash items (EBITDA) within its segment disclosure. EBITDA is a non-GAAP measure. A reconciliation between EBITDA and income before taxes and non-controlling interests follows:

 

EBITDA Reconciliation                        Three months ended December 31,
----------------------------------------------------------------------------
($ 000s)                                   2007         2006       % Change
----------------------------------------------------------------------------
----------------------------------------------------------------------------
EBITDA                              $   195,802   $  140,919             39
Adjusted for:
Cash interest                           (22,285)     (16,308)            37
Unrealized loss on financial
 derivative instruments                (243,970)     (24,293)           904
Dilution gain                           161,732            -              -
Depletion, depreciation and
 accretion and other non-cash
 expenses                              (105,589)    (100,084)             6
----------------------------------------------------------------------------
(Loss) income before taxes and
 non-controlling interests          $   (14,310)  $      234              -
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Reconciliation of funds flow
 from operations to distributions            Three months ended December 31,
----------------------------------------------------------------------------
                                           2007         2006       % Change
----------------------------------------------------------------------------
Cash provided by operating
 activities                         $   137,330  $   162,889            (16)
Change in non-cash operating
 working capital                         38,149      (41,424)             -
Site restoration expenditures             2,084        1,214             72
----------------------------------------------------------------------------
Funds flow from operations              177,563      122,679             45
Distributions to non-controlling
 interests                              (22,124)      (4,715)           369
Cash retained for financing and
 investing activities                   (66,376)     (42,391)            57
----------------------------------------------------------------------------
Distributions to unitholders             89,063       75,573             18
Accumulated cash distributions,
 beginning of period                  1,171,114      851,252             38
----------------------------------------------------------------------------
Accumulated cash distributions,
 end of period                      $ 1,260,177   $  926,825             36
----------------------------------------------------------------------------
Cash distributions per unit         $      0.36   $     0.36              -
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Taxes

Consolidated                                 Three months ended December 31,
----------------------------------------------------------------------------
($ 000s)                                   2007         2006       % Change
----------------------------------------------------------------------------
Capital tax expense                   $     510     $    452             13
Current and withholding tax
 (recovery) expense                        (261)       1,433              -
Future income tax (recovery) expense    (57,593)      21,253              -
----------------------------------------------------------------------------
                                      $ (57,344)    $ 23,138              -
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Fourth quarter Saskatchewan capital taxes totaled $0.5 million, consistent with the $0.5 million recorded in the fourth quarter of 2006.

The current and withholding tax recovery was $0.3 million in the fourth quarter of 2007 with a comparative expense of $1.4 million in the fourth quarter of 2006. These taxes arise from Provident's U.S. based operations and reflect a decrease in fourth quarter income subject to tax, primarily in U.S. Midstream operations.

The 2007 fourth quarter future tax recovery of $57.6 million compares to an expense of $ 21.3 million in the fourth quarter of 2006. The future tax recovery in the fourth quarter of 2007 resulted from an increased loss for tax purposes in the Canadian operations and the impact of income tax rate changes.

 

Interest expense


Consolidated                                 Three months ended December 31,
----------------------------------------------------------------------------
($ 000s, except as noted)                  2007         2006       % Change
----------------------------------------------------------------------------
Interest on bank debt                $   17,299   $   11,162             55
Weighted-average interest
 rate on bank debt                         5.95%        5.33%            12
Interest on 8.75% convertible
 debentures                                 438          557            (21)
Interest on 8.0% convertible
 debentures                                 503          543             (7)
Interest on 6.5% convertible
 debentures                               1,609        1,609              -
Interest on 6.5% convertible
 debentures                               2,436        2,437              -
----------------------------------------------------------------------------
Total cash interest                  $   22,285   $   16,308             37
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Weighted average interest rate on
 all long-term debt                        6.12%        5.75%             6

Debenture accretion and other
 non-cash interest expense                2,026        1,708             19
----------------------------------------------------------------------------
Total interest expense               $   24,311   $   18,016             35
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Cash interest expense increased for the quarter as compared to the same quarter in 2006 due to the increase in the overall size of Provident, with commensurate increases in debt levels. Increased debt levels are a direct result of the third quarter 2006 Rainbow asset acquisition, the second quarter 2007 Capitol acquisition and the fourth quarter 2007 USOGP natural gas asset acquisition.

Commodity price risk management program

A summary of Provident's risk management contracts executed during the fourth quarter of 2007 is contained in the following tables.

 

Activity in the Fourth Quarter:

COGP

                      Volume
Year    Product   (Buy)/Sell  Terms                        Effective Period
----------------------------------------------------------------------------
2008  Crude Oil     150  Bpd  Puts US $75.00 per bbl  January 1-December 31
                  1,000  Bpd  Puts US $67.50 per bbl  January 1-December 31
----------------------------------------------------------------------------
----------------------------------------------------------------------------

USOGP

                      Volume
Year    Product   (Buy)/Sell  Terms                        Effective Period
----------------------------------------------------------------------------
2008  Crude Oil      250 Bpd  Participating Swap US
                              $70.00 per bbl (61.8%
                              above the floor price)     July 1-December 31
2009  Crude Oil      250 Bpd  Participating Swap US
                              $70.00 per bbl (61.8%
                              above the floor price)  January 1-December 31
2010  Crude Oil      250 Bpd  Participating Swap US
                              $70.00 per bbl (61.8%
                              above the floor price)     January 1-March 31
                     500 Bpd  Participating Swap US
                              $70.00 per bbl (37.3%
                              above the floor price)   April 1-September 30
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Midstream

                      Volume
Year    Product   (Buy)/Sell  Terms                        Effective Period
----------------------------------------------------------------------------
2008  Crude Oil (10,535) Bpd  US $86.93 per bbl (4)      January 1-March 31
        Propane    3,225 Bpd  US $1.5308 per gallon
                              (6) (9)                  January 1-January 31
                   1,206 Bpd  US $1.5382 per gallon
                              (6) (9)                February 1-February 29
                  10,287 Bpd  US $1.4595 per gallon
                              (4) (6)                    January 1-March 31
         Normal
         Butane    2,258 Bpd  US $1.8148 per gallon
                              (7) (9)                  January 1-January 31
                   2,230 Bpd  US $1.647 per gallon
                              (4) (7)                    January 1-March 31
     ISO Butane    1,720 Bpd  US $1.6424 per gallon
                              (4) (8)                    January 1-March 31
          Power  (20) MW/hpd  Cdn $76.43 per MW/h(12) January 1-December 31
2009  Crude Oil      598 Bpd  Participating Swap US
                              $75.64 per bbl (55.7%
                              above the floor price)     July 1-November 30
                     500 Bpd  Participating Swap Cdn
                              $73.38 per bbl (48.9%
                              above the floor
                              price)                September 1-November 30
    Natural Gas (2,792) Gjpd  Participating Swap Cdn
                              $7.73 per gj (39% below
                              the ceiling price)         July 1-November 30
                (2,810) Gjpd  Cdn $6.62 per gj       September 1-October 31
                (2,810) Gjpd  Costless Collar Cdn
                              $6.20 floor, Cdn $7.10
                              ceiling                September 1-October 31
        Foreign
        Exchange              Sell US $596,166 per
                              month @0.9815 (5)           July 1-October 31
                              Sell US $1,686,650 per
                              month @0.9620 (5)      September 1-October 31
                              Sell US $1,163,100 per
                              month @1.013 (5)       November 1-November 30
2010   Crude Oil     376 Bpd  Participating Swap Cdn
                              $70.91 per bbl (56%
                              above the floor price)      July 1-October 31
                     820 Bpd  Participating Swap US
                              $73.63 per bbl (51.8%
                              above the floor price)  January 1-November 30
     Natural Gas(4,089) Gjpd  Participating Swap Cdn
                              $7.62 per gj (31.3%
                              below the ceiling
                              price)                  January 1-November 30
                (3,529) Gjpd  Cdn $6.69 per gj            July 1-October 31
         Foreign
        Exchange              Sell US $582,821 per
                              month @1.0159 (5)         January 1-August 31
                              Sell US $1,407,419 per
                              month @0.9781 (5)            July 1-August 31
                              Sell US $587,903 per
                              month @1.0165 (5)          July 1-November 30
                              Sell US $2,254,103 per
                              month @0.9577 (5)      September 1-October 31
                              Sell US $1,750,992 per
                              month @1.0176 (5)     September 1-November 30
2011   Crude Oil     250 Bpd  Participating Swap US
                              $63.00 per bbl (64%
                              above the floor price)  January 1-December 31
     Natural Gas (1,405)Gjpd  Cdn $6.91 per gj        January 1-December 31
         Foreign
        Exchange              Sell US $479,063 per
                              month @0.9725 (5)       January 1-December 31
2012   Crude Oil   1,141 Bpd  Participating Swap US
                              $66.67 per bbl (59%
                              above the floor price)    April 1-December 31
                     500 Bpd  Cdn $71.88 per bbl      October 1-December 31
                     250 Bpd  Participating Swap Cdn
                              $71.50 per bbl (50%
                              above the floor price)  October 1-December 31
     Natural Gas (7,827)Gjpd  Cdn $6.83 per gj          April 1-December 31
         Foreign
        Exchange              Sell US $1,437,986 per
                              month @0.9657 (5)          July 1-December 31
                              Sell US $976,436 per
                              month @0.9413 (5)          April 1-October 31
                              Sell US $1,634,227 per
                              month @0.9832 (5)       October 1-December 31
2013   Crude Oil     250 Bpd  Cdn $75.32 per bbl       January 1-January 31
                     750 Bpd  Participating Swap US
                              $70.92 per bbl (50.6%
                              above the floor price)   January 1-January 31
                     250 Bpd  Participating Swap Cdn
                              $71.50 per bbl (50%
                              above the floor price)   January 1-January 31
     Natural Gas (7,025)Gjpd  Cdn $7.19 per gj         January 1-January 31
         Foreign
        Exchange              Sell US $1,651,990 per
                              month @0.9832 (5)        January 1-January 31
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Corporate

                      Volume
Year    Product   (Buy)/Sell  Terms                        Effective Period
----------------------------------------------------------------------------
2008    Foreign
       Exchange               Sell US $9,000,000 @.9701 (5.1)    January 25
                              Sell US $3,000,000 @1.0105 (5.1)  February 25
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(1)  The above table represents a number of transactions entered into over
     an extended period of time.
(2)  Natural Gas contracts are settled against AECO monthly index.
(3)  Crude Oil contracts are settled against NYMEX WTI calendar average.
(4)  Conversion of Crude Oil BTU positions to liquids.
(5)  US dollar contracts settled against Bank of Canada noon rate average.
     (5.1) US dollar cashflows sold forward.
(6)  Propane contracts are settled against Belvieu C3 TET.
(7)  Normal Butane contracts are settled against Belvieu NC4 NON-TET.
(8)  ISO Butane contracts are settled against Belvieu IC4 NON-TET.
(9)  Midstream inventory price stabilization contracts.
(10) Natural Gas contracts settle against Natural Gas - Michcon Citygate
     Inside FERC.
(11) Settles quarterly against 3M CAD BA interest rate.
(12) Power contracts are settled monthly against the average hourly price
     of Electricity as published by the AESO in $/MWh.

Settlement of commodity contracts

The following is a summary of the net cash flow to settle Commodity contracts during the fourth quarter of 2007. For comparative purposes, the 2006 amounts are also summarized.

a) Crude oil

For the quarter ending December 31, 2007, Provident paid $15.2 million (2006 - $1.3 million received) to settle various oil market based contracts on an aggregate volume of 1.0 million barrels (2006 - 0.6 million barrels).

b) Natural Gas

For the quarter ending December 31, 2007, Provident received $5.1 million (2006 - $3.7 million received) to settle various natural gas market based contracts on an aggregate volume of 3.2 million gj's (2006 - 4.2 million gj's).

c) Midstream

For the quarter ending December 31, 2007 Provident received $0.2 million (2006 - $3.6 million) to settle midstream oil market based contracts on an aggregate volume of 0.4 million barrels (2006 - 0.3 million barrels) and paid $16.8 million (2006 - $8.8 million) to settle midstream natural gas market based contracts on an aggregate volume of 6.8 million gj's (2006 - 4.7 million gj's). In addition, Provident paid $26.6 million (2006 - $10.6 million received) to settle midstream NGL market based contracts on an aggregate volume of 2.0 million barrels (2006 - 1.9 million barrels).

d) Foreign exchange contracts

For the quarter ending December 31, 2007 Provident received $6.3 million to settle various foreign exchange based contracts.

Provident's Commodity Price Risk Management activities are also discussed in the year over year section of Management's Discussion and Analysis and in note 13 to the consolidated financial statements.

 

COGP segment review

Crude oil price and liquids

COGP                                         Three months ended December 31,
----------------------------------------------------------------------------
($ per bbl)                                2007         2006       % Change
----------------------------------------------------------------------------

Oil per barrel
WTI (US$)                             $   90.68    $   60.21             51
Exchange rate (from US$ to Cdn$)      $    0.98    $    1.14            (14)
WTI expressed in Cdn$                 $   89.03    $   68.64             30
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Realized pricing before financial
 derivative instruments
Light/Medium oil                      $   65.18    $   51.93             26
Heavy oil                             $   43.36    $   25.82             68
Natural gas liquids                   $   63.63    $   47.46             34
----------------------------------------------------------------------------
Crude oil and natural gas liquids     $   61.94    $   46.39             34
----------------------------------------------------------------------------
----------------------------------------------------------------------------

The above prices are net of transportation expense.

In the fourth quarter of 2007 COGP's realized oil and natural gas liquids price, prior to the impact of financial derivative instruments, increased by 34 percent to $61.94 per barrel compared to $46.39 per barrel in the fourth quarter of 2006. The increase was related to a 51 percent higher US$ WTI crude oil price, partially offset by a stronger Canadian dollar and wider differentials.

 

Natural gas price

COGP                                         Three months ended December 31,
----------------------------------------------------------------------------
($ per mcf)                                2007         2006       % Change
----------------------------------------------------------------------------
AECO monthly index (Cdn$ per mcf)      $   6.00     $   6.36             (6)
Corporate natural gas price per
 mcf before financial derivative
 instruments (Cdn$)                    $   6.08     $   6.73            (10)
----------------------------------------------------------------------------
----------------------------------------------------------------------------

COGP's fourth quarter 2007 realized natural gas price, prior to the impact of financial derivative instruments, decreased 10 percent as compared to the fourth quarter of 2006, higher than the decrease in the benchmark AECO index price of six percent. Provident's gas portfolio includes aggregator contracts sold on a term basis that can differ from the benchmark price and sells to the spot market on monthly or daily indices and receives prices which take into account heat content. Provident's realized prices and changes in prices can therefore differ from benchmark indices.

 

Production

COGP                                         Three months ended December 31,
----------------------------------------------------------------------------
                                           2007         2006       % Change
----------------------------------------------------------------------------
Daily production
  Crude oil - Light/Medium (bpd)          9,483        6,569             44
                   - Heavy (bpd)          1,769        1,838             (4)
  Natural gas liquids (bpd)               1,277        1,331             (4)
  Natural gas (mcfd)                     92,584       97,489             (5)
----------------------------------------------------------------------------
  Oil equivalent (boed) (1)              27,960       25,986              8
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(1) Provident reports equivalent production converting natural gas to oil
    on a 6:1 basis.

Production increased eight percent to 27,960 boed during the fourth quarter of 2007 as compared to 25,986 boed in 2006. The increase was primarily a result of the acquisitions of Capitol Resources Ltd. ("Capitol") on June 19, 2007 and Triwest Energy Inc. ("Triwest") on December 3, 2007, as well as an active drilling and optimization program. The Capitol acquisition became COGP's newest core area, Dixonville, and the Triwest acquisition has been rolled up into the Southeast Saskatchewan core area. The overall increase in production was partially offset by natural production declines.

Production for the fourth quarter of 2007 was weighted 55 percent natural gas, 39 percent medium/light crude oil and natural gas liquids and six percent heavy oil. This compared to fourth quarter 2006 production weighted 63 percent natural gas, 30 percent medium/light oil and natural gas liquids and seven percent heavy oil. Quarter-over-quarter, the change in mix reflected the Capitol and Triwest acquisitions which were primarily light/medium crude oil production and natural production.

 

COGP's production summarized by core areas is as follows:

                                             Three months ended December 31,
----------------------------------------------------------------------------
COGP                                       2007         2006       % Change
----------------------------------------------------------------------------
Daily Production - by area (boed) (1)
West Central Alberta                      6,762        7,648            (12)
Southern Alberta                          5,493        6,022             (9)
Northwest Alberta                         4,714        4,731              -
Dixonville                                4,090            -              -
Southeast Saskatchewan                    2,144        1,627             32
Southwest Saskatchewan                    1,527        2,545            (40)
Lloydminster                              3,217        3,330             (3)
Other                                        13           83            (84)
----------------------------------------------------------------------------
                                         27,960       25,986              8
----------------------------------------------------------------------------
----------------------------------------------------------------------------
(1) Provident reports equivalent production converting natural gas to oil
    on a 6:1 basis.

Internal development activities included 35.8 net wells drilled during the quarter ended December 31, 2007 with a 97 percent success rate. Production results at Dixonville have met internal expectations, however, Dixonville did experience significant downtime during December due to cold weather conditions. Optimization of the Dixonville production and facilities are ongoing. In the fourth quarter of 2007, activity at Southern Saskatchewan focused on light/medium conventional oil drilling in southeast Saskatchewan. The production increase in Southeast Saskatchewan is primarily a result of the Triwest acquisition and the related drilling program. Results from the Triwest assets during the quarter exceeded internal expectations. Provident has shifted some capital expenditures from shallow gas drilling in Southwest Saskatchewan to other areas to enhance the return on capital. In Southwest Saskatchewan, Provident focused primarily on operating cost initiatives such as a water injection well and compressor optimization. In both Southern Alberta and West Central Alberta, Provident has managed production declines in a lower gas price environment by successfully reactivating wells and conducting workovers. Northwest Alberta's production was flat quarter over quarter although there was some unfavorable cold weather in December, which resulted in a unit compressor and pump jack failure impacting production. In Lloydminster, Provident is working to enhance t