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PetroNor E&P ASA

Quarterly Report Nov 28, 2014

3710_rns_2014-11-28_4ddd3de4-7cd5-4abb-b3b0-ba2decde6032.pdf

Quarterly Report

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Interim(Financial(Report(for(the(Third(Quarter 2014

Contents

  • 2 Highlights
  • 3 About(Us
  • 4 CEO(Statement
  • 4E6 Operational(&(Corporate(Update
  • 7E13 Licence(Information(
  • 14 Health,(Safety,(Environment(&( Security

Outlook(

15 Principal(Risks(and(Uncertainties

Statement(of(Responsibility

16E26 Financial(Reports

Three%significant%discoveries% announced%in%acreage%adjacent%to% African%Petroleum%Corporation,% two%of%which%have%stated%>1bnbbls of%oil%in%place

Company(Highlights

  • Three(significant( discoveries(in(adjacent(acreage( in( 2014:( SaphirE1XB( (Total( operated)( in( Côte( d'Ivoire,( and( SNEE1( and( FANE1( (Cairn( Energy( operated)(in(Senegal
  • Subsequent(to(quarter(end,(Gambian(licences(A1( and(A4(have(been(reinstated(on(a(100%(basis(to( African( Petroleum( Corporation( through( its( two( wholly( owned( subsidiaries.( ( The( Gambian( acreage( is( on( trend( with( the( two( discoveries( made( by( Cairn( in( Senegal( and( has( many( analogues
  • Agreement,(along(with Range(Resources(Limited,( to( convert(International( Petroleum( Limited( loan( amounts(into( fully(paid(ordinary(shares.((African( Petroleum( Corporation( is( now( a( 14%( equity( holder(in(IPL
  • Acquired( >1,000km2( of( high( resolution( 3D( seismic(data(over(SLE4AE10(in(Sierra(Leone
  • Significant( progress( made( with( the( farmEout( process:( high( level( of( interest( in( Liberia,( Côte( d'Ivoire( and( Senegal( licences( from( a( number( of( international(companies(and(industry(majors
  • Agreement(to(farmEout(10%(interest(in(Block(CIE 509(on(a(twoEforEone(promote(basis(
  • New(PSDM(data(acquired(in(Côte(d'Ivoire(and(3D( seismic(reprocessed(for(Senegal
  • Contract( signed( with( DrillQuip( (Europe)( Ltd( to( provide( two( wellheads( for( the( upcoming( Côte( d'Ivoire(2015(drilling(programme
  • ERC( Equipoise( contracted( to( update the( Company's( Competent( Persons( Report.( ( African( Petroleum( Corporation( expects( a( significant( uplift(in(the(prospective(resources(number(
  • 750,000( shares( purchased( onEmarket( by( four( Directors(during(the(period
  • Due( to( the( recent( and( significant( outbreak( of( Ebola,( African( Petroleum( Corporation( is( following( Sierra( Leone( and( Liberia( government( protocol( and( has( consulted( with( host( government( officials( and( NGO's( to( see( how( strategic( social(investments( can( be(leveraged( to( combat(Ebola

African& Petroleum& Corporation& Limited& is& a& significant& net& acreage& holder& in& the& West& African& Transform& Margin& with& estimated& net& unrisked&mean&prospective&resources&in&excess&of&5.2&Bnbbls

African( Petroleum( Corporation( Limited( ("African( Petroleum( Corporation"( or( the "Company")( is( an( independent(oil(and(gas(exploration(company(with( ten(licences(in( five( countries( offshore(West(Africa( (Côte( d'Ivoire,( Liberia,( Senegal,( Sierra( Leone( and( The(Gambia).((The(Company's(assets(are(located(in( fastEemerging( hydrocarbon( basins,( principally( the( West( African( Transform( Margin,( where( several( discoveries( have( been( made( in( recent( years,( including( three( significant( discoveries( during( 2014( by( Total( in( Côte( d'Ivoire( and( Cairn( Energy( in( Senegal.

African( Petroleum( Corporation( has( a( real( opportunity( to( become( a( leading( independent( exploration( company( through( its( highly( prospective(acreage(offshore(West(Africa.((

The( Company( continues( to( achieve( key( operational( milestones( across( its( eight( licences,( having( rapidly( matured( its( exploration( portfolio( by(acquiring(more( than( 16,000km2(of( 3D(seismic( data( and( drilling( three( exploration( wells,( one( of( which(was(a(discovery.((

African( Petroleum( Corporation(is( the( largest( net( acreage( holder( in( the( West( African( Transform( Margin,( rivaling( industry( majors( such( as,( Anadarko( Petroleum,( Chevron( Corporation,( Exxon Mobil,(Total,(ENI(and(Lukoil.((The(Company( has( mean( prospective( oil( resources( in( excess( of( 5.2( billion( barrels,( further( highlighting( the( scale( of(its(presence(in(the(region.!!

CEO&Statement

It%has%been%a%year%of%progress%for%African%Petroleum%Corporation%as%we%continue% to%build%our%reputation%as%a%fast%moving%explorer%in%both%emerging%and%frontier% basins.%%Having%already%achieved%a%number%of%significant%milestones%set%out%in% the% strategic% objectives% for% 2014,% the% Company's% focus% is% to% secure% longGterm% partners% before% the% end% of% the% year,% and% to% finalise% a% drilling% programme% for% 2015.!!

The% Company's% acreage% has%been% significantly%deGrisked%in% recent%months,%with%Total's% discovery%in% Côte%d'Ivoire%and%Cairn%Energy's%two%discoveries%in%Senegal.%%African%Petroleum%Corporation%is%a%very% strong%position%going%forward.%%Equally,%we%remain%excited%by%the%potential%in%both%Liberia%and%Sierra% Leone,%and%are%very%happy%to%return%to%The%Gambia.%%Such%moves%will%be%an%important%step%towards% our%goal%to%deliver%optimum%value%and%return%to%our%stakeholders.

Corporate Update

FarmHout&Update

As( previously( announced,( African( Petroleum( Corporation(is(seeking(strategic(partners(on(its( eight(licences(in(Côte(d'Ivoire,(Liberia,(Senegal( and( Sierra( Leone( in( order( to( share( risk( and( potential(reward(of(the(Company's(exploration( programme.((

On( 14( July( 2014,( African( Petroleum( Corporation( announced( that( it( had( entered( into( an( agreement( with( Buried( Hill( Africa( Limited( ("Buried( Hill")( to( farmEout( a( 10%( interest( in( Block( CIE509( offshore( Côte( d'Ivoire( in( return( for( Buried( Hill( funding( 21.1%( of( the( cost( of( the( next( exploration(well( to( be( drilled( on( Block( CIE509( and( an( additional( cash( payment( to( African( Petroleum( Corporation( representing( 10%( of( past( costs( incurred.(( Under( the( terms( of( the( farmEout( agreement,( African(Petroleum(Corporation(will(continue(as( Operator(on(the(licence(and(completion(of(the( farmEout( agreement( is( subject( to( the( satisfaction( or( waiving( of( certain( conditions( precedent.

The( Company( is( pleased( to( have( secured( an( initial( farmEin( on( Block( CIE509.( ( ( In( addition,( significant( progress( has( been( made( on( attracting( additional( farmEout( offers.( ( In( particular,( the( Company( has( received( a( high( level(of(interest(in(its(Côte(d'Ivoire,(Liberia(and( Senegal( licences( from( a( number( of( international( companies( and( industry( majors.(( A( number( of( factors( have( led( to( a( significant

increase( in( interest( in( the( Company's( licences,( primarily,(the(oil(discoveries(made(by(Total(in(Côte( d'Ivoire( and( the( two( Cairn( Energy( discoveries( in( Senegal.( ( The( Company( expects( this( heightened( interest( to( culminate( in( further( farmEin( offers( in( due(course.(((

Board&Changes

During( the( period( the( Company( announced( that( NonEExecutive( Director( Mr( James( Smith( had( stepped( down from( the(Board( of(Directors,( taking( effect( from( 1(August( 2014.(( The( Company( further( announced( that(Mr(Mark( Ashurst( is( assuming( the( position( of( NonEExecutive( Director( of( the( Board,( stepping(down(from(his(role(as(Executive(Director.((

Agreement&Signed&to&Convert&Loan&Amounts

On(13(August(2014,(the(Company(announced(that(it(had(signed(agreements(with(International(Petroleum( Limited(("IOP")(regarding(the(conversion(of(US\$13(million(owed(by(IOP(to(the(Company(into(fully(paid(IOP( ordinary( shares.( ( Following( the( loan( conversion,( African( Petroleum( Corporation( holds( 233,890,450( ordinary(shares(in(IOP((representing(a(holding(of(approximately(14%)(and(5(million(share(options(with(an( exercise(price(of(AU\$0.06(per(share.

IOP( owns( and( operates( 4( blocks( in( Niger( onshore( covering( over( 70,000km2 with( a( modest( work( programme(of(4(wells,(seismic(and(FTG.((IOP is(listed(on(the(National(Stock(Exchange(of(Australia(and(had( a(market(capitalisation(of(A\$71(million(prior(to(suspension(of(trading(in(2013.

Director&Share&Purchases

During(September(2014,(four(of(the(Company's(Board(of(Directors(purchased(on(market((OAX)(a(total(of( 750,000(ordinary(shares(in(the(Company.((

Operational&Update

Seismic&Acquisition&– Sierra&Leone

On( 26(August(2014,(African(Petroleum( Corporation(commenced( the(acquisition( of(approximately( 1,000( sq( km( of( 3D( seismic( data( over( offshore( licence( SLE4AE10,( Sierra( Leone.( ( The( 3D( seismic( survey( was( undertaken(by(TGS(using(the(Polarcus('Alima'(and(was(completed(in(September(2014.((An(initial(version( of(the(data(was(made(available(for(interpretation(in(November(2014.(

In( addition,( in( September( 2014( the( Company( signed( an( agreement( with( Electromagnetic( Geoservices( ("EMGS")( to(acquire(a( nonEexclusive(electro(magnetic( survey( over( the(Company's(Sierra( Leone(acreage( (SLE03(and(SLE4AE10).((African(Petroleum(Corporation(believes(many(of(the(outboard opportunities(in(the( acreage(can(be(derisked( further(with( this(technology,( the( thicker(nature(of( the(sands,(shallower(subsea( depths(and( the(absence( of(salt(and(carbonates(are(expected( to(create( fewer( false(anomalies( using( this( technology.((The(acquisition is(anticipated(to(commence(in(H1(2015.((

2015&Drilling&Programme

In( preparation( for( the( Company's( Côte( d'Ivoire( drilling( campaign,( anticipated( to( commence( in( 2015 (subject(to(finance),(the(Company(signed(a(contract(with(DrillQuip((Europe)(Limited(to(provide(two(SSE15( wellheads.( ( The( purchase( of( these( wellheads( is( a( positive( step( for( the( Company( and( a( move( towards( initiating(the(drilling(campaign(in(African(Petroleum(Corporation's(acreage(in(Côte(d'Ivoire.(The(Company( is(in(discussions(with(a(number(of(drilling(contractors(in(advance(of(securing(a(rig,(with(a(visible(softening( in(the(rig(market,(African(Petroleum(Corporation(is(in(a(strong(position(to(accelerate(activity(and(drill(at(a( markedly(cheaper(day(rate(than(seen(historically.((((

Subsequent(to(quarter(end,(an(Environmental(Impact(Assessment(has(been(tendered(and(initiated(for(the( drill(activity(anticipated(to(commence(in(Côte(d'Ivoire(in(Q4(2015.((

Acreage&Position

Subsequent( to(quarter(end,(on(28(November 2014 the(Company(announced(that(it(had(entered(into(an( agreement(with(The(Government(of(the(Republic(of(The(Gambia(to(reinstate(the(Company's(Alhamdulilah( Licence(Block(A1(and(Licence(Block(A4((the("Gambian(Licences"),(and(settle(all(prior(issues(concerning(the( Gambian Licences.((

The(reinstatement(of(the(Gambian(Licences(is(a(significant(and(positive(step(for(the(Company,(particularly( following(the(recent(oil(discoveries(made(by(Cairn(in(Senegal.

African(Petroleum(Corporation(has(also(agreed( to(a(revised(initial(exploration(period( that(will(expire(on((( 1( September( 2016( in( return( for( a( commitment( to( drill( an( exploration( well( on( one( of( the( Gambian Licences(and(reprocess(3D(seismic(on(Licence(Block(A4(prior(to(1(September(2016.

Updated&Independent&CPR

The(Company(has(contracted(ERC(Equipoise,( the(independent(Reservoir(Evaluation(company,( to(update( African( Petroleum( Corporation's( CPR.( ( The( updated( CPR,( anticipated( for( release( in( January( 2015,( will( incorporate(new(reprocessed(data(on(African(Petroleum(Corporation's(Senegal(licence(Rufisque(Offshore( Profond( and( integrate( well( results( of( recent( nearby( discoveries.( ( In( the( updated( CPR,( the( Company( expects( to( see( portfolio( updates( completed( for( Liberia,( Côte( d'Ivoire( and( Sierra( Leone,( and( with( the( recent(reinstated(Gambia(licence(blocks(further(volumes(will(also(be(added(to(the(portfolio.((((

Licence&Information

Côte&d'Ivoire&Project Blocks!CI*509!&!CI*513!

  • Water(depth:(900E3,150m
  • 90%(working(interest(in(both(blocks
  • Combined(net(acreage(2,284km2
  • Significant(well(campaigns(in(((( neighbouring(blocks
  • In(April(2014(Total(announced(the( SaphirE1XB(discovery(which(deErisks( our(acreage(and(prospect(portfolio(by( proving(oil(charge((the(earlier(preEdrill( principal(risk)

In(April( 2014,(Total(announced(a( discovery( of( hydrocarbons(in(its(SaphirE1XB(exploration(well( block( CIE 514,(which(is(adjacent(to(African(Petroleum(Corporation's(acreage.((Total(reported(a(total(of(40(metres(of( net( oil( pay(and( 34°(API(light( oil.(This( discovery( is( significant( for( the( Company's(acreage(as(it( proves( oil( charge,(the(earlier(preEdrill(principal(risk(for(the(area.

In(Côte(d'Ivoire,(African(Petroleum(Corporation(holds(a(90%(working(interest(in(offshore(licences(CIE509( and( CIE513( (the( "CI( Licences"),( the( remaining(10%(is( held( by(Petroci,( the(National(Oil(Company(of( Côte( d'Ivoire.( The( Company( was( awarded( CIE513( in( December( 2011( and( CIE509( in( March( 2012,( with( a( combined(net(acreage(of(2,284km2 .(In(October(2012,(the(Company(acquired(4,200km2 of(3D(seismic(data( over( the( CI( Licences,( fulfilling( the( seismic( work( commitments( of( the( first( exploration( phase( for( both( licences.(

FastEtrack(3D(seismic(data(was(received(in(November(2012,(while(final(3D(seismic(depth(processing(of(the( entire( survey( was( completed( in( March( 2014.( Interpretation( of( the( data( has( identified( a( number( of( significant(prospects,(with(net(unrisked(mean(prospective(oil(resources(of(1,560(MMstb( (ERC(Equipoise,( CPR(2014),(

These(numbers(will(be(updated(and(upgraded(in(the(new(CPR((expected(for(release(Q1(2015)(as(the(new( seismic(volume( and( recent( Total( discovery( has( changed( the(view( on( this( portfolio( significantly.( (On( 22( April(2014(African(Petroleum( Corporation(announced( PSC(Amendments( to( both(licences( CIE509(and(CIE 513.(The(PSC(Amendments(include(an(adjustment(of(the(licence(periods(providing(oneEyear(extensions(to( the(first(exploration(periods(of(both(licences(at(the(expense(of(the(duration(of(future(exploration(periods.(

The(PSC(adjustment(allows( the(Company(more( time( for(drilling(of( the( first(period(commitment(wells(in( these(blocks.(The(first(exploration(period(for(block(CIE509(is(extended(to(March(2016(and(block(CIE513(has( been(extended(to(December(2015.(

The( Company( intends( to( use( some( of( this( additional( time( to( integrate( recently( completed( 3D( seismic( depth( processing( into( the( optimisation( of( exploration(well(locations(as(many(new( amplitude( supported( prospects( have( now( arisen( from( the( newly( processed( PSDM( 3D( data( on( trend( with( the( SaphirE1XB(Total(oil(discovery.(

The( new( PSDM( can( now( be( better( calibrated( to( the( recent( results( of( Total's( oil( discovery( in( CIE514,( as( African(Petroleum(Corporation(had(preE traded( the(3D(covering( both(Total's(CIE

514( operated( acreage( and( the( acreage( immediately(north( of( CIE513(and( CIE509( held( by( the( Vitol( operated( group.( The( CPR( will( be( updated( with( the( incorporation( of( the( new( interpretation(of(the(newly(processed(PSDM.

The( Company(also(intends( to(use( the(additional( time( from( the( licence( extensions( to( secure( the( appropriate( sixth( generation( rig( for( a( wider( drilling( programme,( and( build( a( partnership( group( to( explore( in( the( promising( area( of( the( Côte( d'Ivoire( deepEwater( margin.( African( Petroleum( Corporation( continues( to( seek( strategic(partners(in(its(Côte(d'Ivoire(acreage.(

As( announced( on( 14( July( 2014,( the( Company( entered( into( an( agreement( with( Buried( Hill( Africa(Limited(("Buried(Hill")(to farmEout(a(10%

interest( in( Block( CIE509,( in( return( for( Buried( Hill( funding( 21.1%( of( the( cost( of( the( next(exploration( well( to( be( drilled( on( the( block( and( an( additional( cash( payment( to( African( Petroleum( Corporation( representing( 10%( of( past( costs( incurred( ("FarmE out(Agreement").(Under(the(terms(of(the(FarmEout( Agreement,( African( Petroleum( Corporation( will( continue( as(Operator( on( the(licence.(( Completion( of( the( FarmEout( Agreement( is( subject( to( the( satisfaction( or( waiving( of( certain( conditions( precedent.( ( African( Petroleum( Corporation( is( delighted( with( this( initial( farm( out,( but( is( seeking( additional(partners(in(its(Côte(d'Ivoire(acreage.((

Liberian&Project Blocks!LB*08!and!LB*09

  • Water(depth:(900(– 2,800m(
  • 100%(working(interest(in(production( sharing(contracts(LBE08(and(LBE09(with( a(combined(net(acreage(of(5,352km2
  • Three(wells(drilled(to(date,(including( the(oil(discovery(at(NarinaE1(
  • A(number(of(key(prospects(identified( with(net(unrisked(mean(prospective(oil( resources(of(3,230MMstb(

• TwoEyear(extension(of(Liberia(licence(blocks(announced(in(February(2014((

In(Liberia,(African(Petroleum(Corporation(is(both(the(operator,(and(holder(of(a(100%(working(interest,(in( production( sharing( contracts( LBE08( and( LBE09,( which( have( a( combined( net( acreage( of( 5,352km2 .( ( The( Company( has( completed( an( extensive( work( programme( on( its( Liberian( licences.( ( In( 2010,( African( Petroleum( Corporation( completed( the( acquisition( and( processing( of( 5,100km2(of( 3D( seismic( data( over( both( licences.( ( The( interpretation( of( this( data( identified( numerous( prospects( and( leads( in( the( Upper( Cretaceous(post(rift(section(and(also(a(number(of(Cretaceous(aged(synErift(opportunities.((

African(Petroleum(Corporation(has(successfully(executed(an(initial(exploration(programme(in(LBE09,(with( three( wells( drilled:( ApalisE1,( NarinaE1( and( Bee( EaterE1.( ( In( September( 2011,( African( Petroleum( Corporation(completed(drilling(on(its(first(exploration(well,(ApalisE1,(on(LBE09.((The(well(encountered(oil( shows(in(several(geological(units(including(the(shallow(unlogged((TertiaryEPaleocene)(and(proved(source( rock( in( the( Cenomanian.( ( The( NarinaE1( well( was( drilled( on( LBE09( in( January( 2012( targeting( a( major( Turonian(fan(system.((

The(NarinaE1(well(encountered(a(total(of(32(metres(of(net(oil(pay(in(the(primary(objective(Turonian(and( underlying( Albian( reservoirs( with( no( oil( water( contact( observed.( ( African( Petroleum( Corporation's( discovery(at(NarinaE1(was(the(first(to(prove(a(working(petroleum(system(in(the(central(Liberian(basin,(an( extremely(positive(result(for(the(Company(and(one(that(improves(the(chances(of(success(elsewhere(in(the( area.(

The(Company(drilled(its(third(well,(Bee(EaterE1,(on(LBE09(in(January(2013.((The(well(tested(an(upEdip(axial( section( of( the(Turonian( slope( fan( in( which( the( Company's( NarinaE1( discovery( had( been(made( in( 2012.(( The( Bee( EaterE1( well( encountered( a( tight( reservoir(interval,( but( provided( the( impetus( to( integrate( the( information(into(a(predictive(model(for(improved(reservoir(in(slope(fans(outboard(and(downEdip.((These( new(findings(have(been(incorporated(into(a(revised(interpretation(of(the(subsurface(across(the(portfolio,( with(new(basin(floor(fan(prospects(identified(in(both(blocks.((

In( September( 2013,( the( Company( completed( reprocessing( of( all( the( 3D( seismic( data( from( its( Liberian(

licences( to( improve( image( quality( and( support( the( maturation( of( additional( prospects( and( appraisal( opportunities.(( The( reprocessing( has( highlighted( that( certain(areas(may(benefit(from(improved( seismic( imaging( and( so( both( further( targeted(3D(reprocessing(and(acquisition( of( new( highEresolution( 3D( seismic( are( currently( being( considered( for( LBE09( to( cover(two(key(exploration(prospects(

(Narina( West( and( Night( Heron)( near( the( NarinaE1( well.( ( Detailed( stratigraphic( analysis( and( reservoir( quality( prediction( from( seismic( data( will(assist( in the( rapid( assessment( of( both( Narina(West( and(Night( Heron(to(further(deErisk(the(licence(area(to(enable(accurate(well(positioning(and(efficient(development(in( the( event( of( appraisal( success.( ( The( highEresolution( 3D( seismic( survey,( should( it( go( ahead,( will( incorporate( lessons( learned( from( seismic( reprocessing( and( will( be( acquired( utilising( state( of( the( art( technology.((

In( LBE08,( new( seismic( data( is( also( being( considered( to( cover( three( prospects( (Lovebird,( Darter( and( Turaco)( in( the( Southern( corner( of( the( licence( area.( ( Encouraging( amplitude( support( for( reservoir( and( potential( hydrocarbons( exist( within( the( current( reprocessed( dataset;( however,( near( surface( effects( (shallow( slump( zone( "mass( transport( deposit")( degrades( seismic( data( quality.(( New( 3D( highEresolution( datasets,(should(they(be(acquired,(will(better(delineate(and(further(deErisk(the(prospects(prior(to(drilling.(( Recent( rework( by( the( Company,( however,( has(identified( several( technology( uplifts( that( can( potentially( achieve( improved( seismic( imaging( through( reprocessing( the( existing( 3D( seismic( data( at( a( much( lower( cost,( both( reprocessing( and( new( acquisition( are( being( evaluated( ahead( of( the( 2015/2016( work( programme.((

The(Company(has(identified(a(number(of(key(prospects(in(the(Liberian(licences,(with(net(unrisked(mean( prospective(oil(resources(of(3,230MMstb((ERC(Equipoise,(CPR(2014).((African(Petroleum(Corporation(has( monitored(the(recent(results(published(by(Anadarko((with(partners(Mitsubishi(and(Repsol)(on(wells(IrokoE 1(and(TimboE1,(the(Company(awaits(further(information(from(the(postEwell(evaluation.((Additionally,(the( Company( awaits( results( from( the( Chevron( operated( well,( in( licence( LBE12,( drilled( in(Q2( 2014.( ( African( Petroleum(Corporation(expects(this(exploration(activity(in(adjacent(acreage(to(deErisk(its(licences(further.(

Senegal&Project Rufisque! Offshore! Profond! and! Senegal! Offshore!Sud!Profond

  • Water(depth:(2,000(– 3,500m
  • 81%( working( interest( in( exploration( blocks( Rufisque(Offshore( Profond(and(Senegal(Offshore( Sud( Profond( with( a( combined( net( acreage( of( 14,804km2
  • In( October( 2014,( Cairn( Energy,( with( partners( ConocoPhillips(and(FAR,(announced(a(significant(discovery(in(the(FANE1(exploration(well(offshore( Senegal,( and( in( November( 2014( the( consortium( announced( a( further( discovery,( which( is( highly( likely(to(be(commercial,(at(SNEE1
  • In( August( 2014( Kosmos( Energy( signed( a( farmEin( agreement( to( acquire( a( 60%( interest( in( two( licences( offshore( Senegal( in( return( for( drilling( up( to( three( wells( and( acquiring( approximately( 7,000km2 of(3D(seismic

In( August( 2014,( Kosmos( Energy(signed( a( farmEin( agreement( to( acquire( a( 60%( interest in( two( third( party( licences( offshore( Senegal( in( return( for( drilling( up( to( three( wells( and( acquiring( approximately( 7,000km2 of( 3D( seismic.( ( Reuters( reported( that( Kosmos( Energy( has( committed( to( drill( two(wells( up( to(a( total(value( of( \$240(million,( and( it( will( then( drill( a( third( well( to( a( value( of( another(\$120(million.

On( 7( October( 2014,( Cairn( Energy( announced( an( important(and(potentially(commercial(oil(discovery( offshore( Senegal.( ( The( FANE1( exploration( well( recovered( light( oil( from( a( series( of( stacked( Cretaceous(sandstones,(with(APIs(ranging(from(28°( up(to(41°.((Cairn(Energy(believes(that(the(discovery( "may( have( significant( potential( as( a( standalone( discovery".(

Cairn(Energy(drilled(a(second(well,(SNEE1,(offshore( Senegal(in(1,100m(of(water(and(announced(on(the( 10( November( 2014( that( they( had( made( an( additional(discovery.((Initial(analysis(of(the(well,(as( reported( by( Cairn,( showed( 95m( gross( oil( bearing( column( with( a( gas( cap.( ( Excellent( reservoir( sands( with( net( pay( of( 36m( of( 32( API( oil( and( a( P50( contingent( resource( of( 330( MMbbls.( ( FAR( Ltd,( Cairn's( partners,( have( now( issued( notice( of( discovery( on( both( wells( and( reported;( "based( on( preliminary(estimates,(it( SNEE1.

Each( of( these( developments,( especially( their( proximity( to( the( Company's( acreage,( provide( a( very( positive( context( to( African( Petroleum( Corporation's(presence(offshore(Senegal.(

In(Senegal,(African(Petroleum( Corporation(holds( an(81% operated(working(interest(in(exploration( blocks( Rufisque( Offshore( Profond( ("ROP")( and( Senegal(Offshore(Sud(Profond(("SOSP")((together( the("Senegal(Licences").((The(Company's(Senegal( Licences( are( located( offshore( southern( and( central( Senegal,( with( a( net( acreage( of( 14,804km2 .((To( date,( the(Company(has(acquired( 10,000km2( of( 2D( seismic( data( over( its( Senegal( Licences(and(has(compiled(an(extensive(regional( database.((In(May(2012,(the(Company(completed( a(3,600km2(3D(seismic(acquisition(over(the(SOSP( licence( block.( ( In( the( ROP( block( an( existing( seismic( dataset( (2007( vintage)( covers( 1,800km2( and(was(purchased(from(Petrosen.(

This(base(dataset(will(benefit(from(reprocessing,( which(is( underway(and( the( final( product(will( be( delivered( in(Q4( 2014.( ( Several( large( Cretaceous( turbidite( fan( 'leads'( and( Albian( sand( shelf( and( turbite(fan(leads(have(been(identified,( these(will( be(matured( to( prospects( when( the( reprocessed( data(has(been(evaluated.

The&Gambia Alhamdulilah!Licence!Block!A1!&! Block!A4

  • 100%(working(interest(in(licence(blocks(A1(&( A4
  • Licence(A1(&(A4(reinstated(to(African( Petroleum(Corporation(on(27(November( 2014
  • Licences(covered(by(2,500km2(3D(seismic( data

• Acreage(analogous(to(Senegal(licence( Sangomar(Offshore(Deep(where(Cairn(Energy(have(just(announced(two(oil(discoveries

On(27(November(2014,(African(Petroleum(Corporation(entered(into(an(agreement(with(The(Government( of( the( Republic( of( The( Gambia( to( reinstate( the( Company's( Alhamdulilah( Licence( Block( A1( and( Licence( Block( A4( (together( the( "Gambian( Licences")( on( a( 100%( interest( basis,( and( settle( all( prior( issues( concerning( the( Gambian( Licences.( ( The( reinstatement( of( the( Gambian( Licences( is( a( significant( and( positive(step( for( the(Company,(particularly( following( the(recent(oil(discoveries(made(by(Cairn(Energy(in( Senegal.((

Upon( reinstatement,( African( Petroleum( Corporation( agreed( to( a( revised( initial( exploration( period( that( will(expire( on(1(September( 2016 in(return( for(a( commitment( to( drill(an(exploration(well(on(one( of( the( Gambian(Licences(and(reprocess(3D(seismic(on(Licence(Block(A4(prior(to(1(September(2015.((((

The( Company(has(identified(leads(and( prospects(in( the(Gambian( Licences,(many( of(which(are(on( trend( with( the(discoveries(made at(FANE1( (announced(7(October( 2014)(and(SNEE1 (announced(10(November( 2014)(by(the(Cairn operated(group in(Senegal.

((

Sierra&Leone&Project Blocks!SL*03!&!SL*4A*10

  • Water(depth:(2,800(– 3,800m(
  • 100%(working(interest(in(offshore(licences(SLE03( and( SLE4AE10( with( combined( net( acreage( of( 5,855km2
  • Significant( 3D( and( 2D( seismic( data( acquired( over(the(licence(area(
  • A( number( of( key( prospects( have( been( identified,(one(of(which(has( net(unrisked(mean( prospective(oil(resources(of(434MMstb(
  • Two( year( extension( agreed( for( the( first( exploration(period(in(the(SLE03(licence(
  • Acquisition( of( approximately( 1,000km2(seismic( data( over( block(SLE4AE10( was( completed(in(Q3( 2014,( fulfilling( all( licence( obligations( for( the( initial(Exploration(Period
  • Vega,( a( multi( billion( barrel( prospect,( has( been( identified

In( Sierra( Leone,( the( Company( holds( a( 100%( operated(working(interest(in(offshore(licences(SLE03( and( SLE4AE10.( African( Petroleum( Corporation( was( awarded( a( 100%( interest( in( SLE03( in( April( 2010,( which( is( currently( in( its( initial( exploration( period,( while(licence(SLE4AE10(was(awarded(as(part(of(

Sierra Leone's( third( offshore( licencing( round( in( 2012( and( is( also( in( the( initial( exploration( period.( The( Company's(Sierra(Leone(licences(cover(a(combined(net(acreage(of(5,855km2 and(are(located(to(the(south( of(Freetown,(offshore(Sierra(Leone.(

Since( gaining( operatorship( of( the( Sierra( Leone( licences,( African( Petroleum( Corporation( has( acquired( approximately(2,500km2 of(3D(seismic(data(over(block(SLE03,(approximately(1,000km2 of(3D(seismic(data( over( block( SLE4AE10( and( 2D( seismic( data( over( block( SLE4AE10.( The( Company( has( already( identified( a( number(of(key(prospects(in(its(Sierra(Leone(licences,(one(of(which(has(net(unrisked(mean(prospective(oil( resources(of(434(MMstb((ERC(Equipoise,(CPR(2014).

In(September(2013(the(Company(received(a(two(year(extension(to(the(first(exploration(period(for(SLE03,( extending(the(first(exploration(period(on(the(block(to(April(2015.

During(the(quarter,(the(Company(commenced(and(completed(the(acquisition(of(approximately(1,000km2 of(3D(seismic(data(on(Block(SLE4AE10,(offshore(Sierra(Leone(utilising(funds(from(the(last(equity(raise.(An( initial( version( of( the( data(was( delivered( for( interpretation(in(November( 2014.((This( seismic( acquisition( fulfills(the(remaining(obligations(in(Sierra(Leone(ahead(of(the(next(exploration(phase(in(both(blocks.((((

The(Vega(prospect,(a(large(amplitude(supported(dipEclosure(with(a(stratigraphic(upside(at(multiple(levels( has( been( identified( in( the( outboard.( ( This( prospect( has( Campanian,( Turonian,( Cenomanian( and( Albian( objectives.( ( Currently,( no( volumes( have( been( assigned( to( this( large( structure( in( the( Company's( CPR.(( Initial( work( at( the( Campanian( level( indicates( a( class( III( AVO( anomaly( of( several( billion( barrels.( ( The( prospect(lies(in(water(depths(ranging(between(3,400m(and(3,600m;(these(depths(can(be(drilled(by(some( of(the(current(6th generation(rigs.(

Health,&Safety,&Environment&and&Security

As(an(operator(of(offshore(concessions,(it(is(the(duty(of(African(Petroleum(Corporation(to(provide(a(safe( working(environment(and(minimise(any(adverse(impact(on(the(environment.(Health,(safety,(environment( and(security(policies are(embedded(throughout(all(of( the(Company's(core(operations.(In(this(regard,(we( strive( for( continuous( improvement( as( lessons( learned( from( past( operations( are( incorporated( into( business(practices(going(forward.(

Due( to( the( recent( Ebola( outbreak( in( West( Africa,( African( Petroleum( Corporation( has( implemented( precautionary(measures( to(ensure( the(safety(of(its(staff.(There(have(been( office( closures(in(Liberia(and( Sierra(Leone,(and(local(staff(have(been(urged(to(work(from(home(and(avoid(dangerous(regions.(Currently,( the(Company(does(not(have(any(active(operations(in(Sierra(Leone(or(Liberia(until(2016.(

On( 31( July( 2014( Liberia( and( Sierra( Leone( declared( a( State( of( Emergency,( whereby( they( ordered( the( closure(of(schools(and(markets(and( the( quarantining(of(affected(communities(in(an(attempt( to(halt( the( Ebola(epidemic.(African(Petroleum(Corporation(is( following( the(government(protocol(and(is(currently(in( consultations(with(host(government(officials(to(see(how(strategic(social(investments(can(be(leveraged(to( combat(Ebola(and(has(recently(donated(to(the(Gbowee(Foundation(to(help(them(improve(the(education( on(the(ground(through(community(based(organisations(to(train,(trace(and(find(and(diagnose(people(who(

have( come( into( contact( with Ebola.( The( World( Health( Organisation((WHO)(believes(this is(one(of(the(best(ways(to(bring( an(end(to(the(Ebola(Virus(Disease.

Outlook

The( Company( continues( to( build(its(reputation(as(a( fast(moving( explorer( in( both( emerging( and( frontier( basins.( ( Having( already( achieved( a( number( of( significant( milestones( set( out( in( the( strategic( objectives( for( 2014,( the( Company's( focus( is( to( secure( longEterm( partners( in( order( to( share( the( risk( and( potential( reward(of(our(low(cost(exploration(programme.((Such(moves(will( be( a( significant( step( towards( African( Petroleum( Corporation's( goal(of(delivering(optimum(value(and(return(to(our(stakeholders.

2014(continues(to(see(significant(exploration(activity(along the(West(African(Transform(Margin(by(majors( and( independents( alike,( with( a( discovery( made( by( Total( in( Côte( d'Ivoire( in( April( 2014,( and( two( oil( discoveries(announced( by( Cairn( Energy( in( Senegal(in(October(and(November( 2014.( (African( Petroleum( Corporation( is( in( a( good( position( to( learn( from( these( results( and( leverage( from( this( information( effectively.

Principal&Risks&and&Uncertainties

As( an( exploration( company( in( the( oil( and( gas( industry,( the( Company( operates( in( an( inherently( risky( sector.( ( Oil( and( gas( prices( are( subject( to( volatile( price( changes( from( a( variety( of( factors,( including( international( economic( and( political( trends,( expectation( of( inflation,( global( and( regional( demand,( currency( exchange( fluctuations,( interest( rates( and( global( or( regional( consumption( patterns.( ( These( factors(are(beyond(control(of(the(Company(and(may(affect(the(marketability(of(oil(and(gas(discovered.((In( addition,( the( Company( is( subject( to( a( number( of( risk( factors( inherent( in( the( oil( and( gas( upstream( industry,(including(operational(and(technical(risks,(reserve(and(resource(estimates,(risks(of(operating(in(a( foreign( country( (including( economic,( political,( social( and( environmental( risks)( and( available( resources.(( We( recognise( these( risks( and(manage( our( operations( in( order( to(minimize( our(exposure( to( the( extent( practical.

Statement&of&Responsibility

We(confirm( that, to( the(best(of( our(knowledge,( the(condensed(set(of( financial(statements( for( the( third( quarter(of(2014,(which(has(been(prepared(in(accordance(with(IAS34(Interim(Financial(Statements,(gives(a( true( and( fair( view( of( the( Company's( consolidated( assets,( liabilities,( financial( position( and( results( of( operations,(and(that(the(management(report(includes(a(fair(review(of(the(information(required(under(the( Norwegian(Securities(Trading(Act(section(5E6(fourth(paragraph.((

CONSOLIDATED+STATEMENT+OF+COMPREHENSIVE+INCOME
USD\$+'000s Note Q3+2014
(unaudited)
Q3+2013
(unaudited)
YTD+Q3+2014
(unaudited)
YTD+Q3+2013
(unaudited)
Revenue 6a 887 754 3,824 1,698
Aircraft!expenses (1,057) (1,041) (3,527) (2,534)
Depreciation!expense (248) (519) (771) (1,450)
Impairment!of!exploration!and!evaluation!expenditure 434 D 434 D
Impairment!of!consumable!spares (154) (2,996) (154) (6,610)
Impairment!of!aircraft D D D (1,300)
Impairment!of!related!party!loans!&!deposits 382 (1,235) (266) (12,374)
Rig!demobilisation/cancellation!costs D D D (3,753)
Consulting!expense (1,117) (1,174) (4,293) (5,820)
Compliance!and!regulatory!expenses (175) (137) (709) (439)
General!administration!expenses (238) (1,145) (970) (2,266)
Employee!benefits 6b (2,130) (2,535) (5,140) (8,975)
Travel!expenses (270) (219) (922) (1,074)
Occupancy!costs (334) 81 (807) (1,635)
Net!foreign!currency!!gain/(losses) (98) 60 205 (846)
Finance!costs (12) (78) 46 (179)
Other!expenses D D (11) D
Loss+from+continuing+operations+before+income+tax (4,130) (10,184) (13,061) (47,557)
Income!tax!expense D D
Loss+for+the+period,+attributable+to+the+members (4,130) (10,184) (13,061) (47,557)
Other+comprehensive+income
Items&that&may&be&subsequently&reclassified&to&profit∨&loss:
Foreign!exchange!(loss)/gain!on!translation!of!functional!currency!to!presentation!currency D D D 169
Other+comprehensive+(loss)/income+for+the+period,+net+of+tax X X X 169
Total+comprehensive+loss+for+the+period (4,130) (10,184) (13,061) (47,388)
Loss!for!the!period!is!attributable!to:
NonDcontrolling!interest (19) 188 (17) (74)
Owners!of!the!parent (4,111) (10,372) (13,044) (47,483)
(4,130) (10,184) (13,061) (47,557)
Total!comprehensive!loss!for!the!period!is!attributable!to:
NonDcontrolling!interest (19) 188 (17) (74)
Owners!of!the!parent (4,111) (10,372) (13,044) (47,314)
(4,130) (10,184) (13,061) (47,388)
Basic/diluted!loss!per!share!attributable!to!members!(US!cents!per!share) (0.60) (1.80) (2.04) (8.41)
CONSOLIDATED+STATEMENT+OF+FINANCIAL+POSITION
USD\$+'000s Note 30+September+2014 31+December+2013
(unaudited) (audited)
ASSETS
Current+assets
Cash%and%cash%equivalents 7 5,429 7,914
Trade%and%other%receivables 8 11,807 7,709
Restricted%cash 9 12,073 12,074
Prepayments 811 1,266
Total+current+assets+ 30,120 28,963
NonMcurrent+assets
Property,%plant%and%equipment% 2,530 3,158
Exploration%and%evaluation%expenditure 10 411,434 403,273
Intangible%assets 219 352
Total+nonMcurrent+assets+ 414,183 406,783
Total+assets+ 444,303 435,746
EQUITY+AND+LIABILITIES
Equity+
Issued%capital 12 600,592 575,912
Reserves 13 16,511 17,282
Accumulated%losses (202,615) (189,571)
Attributable+to+equity+holders+of+the+parent 414,488 403,623
NonMcontrolling+interests+ (278) (261)
Total+equity+ 414,210 403,362
LIABILITIES
Current+liabilities
Trade%and%other%payables 11 30,093 32,384
Total+current+liabilities 30,093 32,384
Total+liabilities 30,093 32,384
Total+equity+and+liabilities+ 444,303 435,746

CONSOLIDATED+STATEMENT+OF+CHANGES+IN+EQUITY

USD\$+'000s Note Ordinary+Share+
capital
ShareDbased+
payment+reserve
Accumulated+
losses
Foreign+currency+
translation+
reserve
NonDcontrolling+
interest
Total+equity
Balance+at+1+January+2013 575,912 25,795 (101,467) (11,952) (135) 488,153
Loss!for!the!period!
Other!comprehensive!income
:
:
:
:
(47,483)
:
:
169
(74)
:
(47,557)
169
Total+comprehensive+loss+for+the+
period
: : (47,483) 169 (74) (47,388)
Transactions+with+owners+in+their
capacity+as+owners:
Share:based!payments
: 3,168 : : : 3,168
Balance+at+30+September+2013 575,912 28,963 (148,950) (11,783) (209) 443,933
Balance+at+1+January+2014 575,912 29,371 (189,571) (12,089) (261) 403,362
Loss!for!the!period D D (13,044) D (17) (13,061)
Other!comprehensive!income D D D D D D
Total+comprehensive+loss+for+the+
period
D D (13,044) D (17) (13,061)
Transactions+with+owners+in+their+
capacity+as+owners:
Issue!of!capital
26,175 D D D D 26,175
Capital!raising!costs (1,495) D D D D (1,495)
Share:based!payments D (771) D D D (771)
Balance+at+30+September+2014 600,592 28,600 (202,615) (12,089) (278) 414,210
CONSOLIDATED+STATEMENT+OF+CASH+FLOWS
USD\$+'000s YTD+Q3+2014 YTD+Q3+2013
(unaudited) (unaudited)
Cash+flow+from+operating+activities
Payments)to)suppliers)and)employees (17,350) (20,837)
Rental)income) 1,187 876
Interest)received) 40 140
Finance)costs) (70) B
Net+cash+flow+from+operating+activities (16,193) (19,821)
Cash+flow+from+investing+activities
Payment)for)plant,)equipment)and)aircraft (11) (273)
Proceeds)from)disposal)of)plant)and)equipment) 43 B
Payment)for)investments (14) (1,235)
Payment)for)exploration)and)evaluation)activities (11,648) (77,600)
Cash)received)for)sale)of)consumable)spares B 2,519
Loan)repaid)by)related)parties 825 193
Loan)to)related)parties (308) B
Cash)backing)security)returned B 60,433
Net+cash+flow+from+investing+activities+ (11,113) (15,963)
Cash+flow+from+financing+activities
Proceeds)from)issue)of)shares 26,175 B
Capital)raising)costs (1,495) B
Net+cash+flow+from+financing+activities 24,680 T
Net+change+in+cash+and+cash+equivalents (2,626) (35,784)
Cash+and+cash+equivalents+at+the+beginning+of+the+period 7,914 52,599
Net)foreign)exchange)differences 141 268
Cash+and+cash+equivalents+at+the+end+of+the+period+ 5,429 17,083

Notes+to+the+interim+financial+report+for+the+third+quarter+2014

Note+1+– General+and+corporate+information

These) financial) statements) are) the) interim) financial) statements) of) African) Petroleum) Corporation) Limited) ("African) Petroleum) Corporation")) and) its) subsidiaries) (hereafter) "the) Company")) for) the) third) quarter) of) 2014.) African) Petroleum)Corporation)is)a)public)limited)company)incorporated)and)domiciled)in)Australia,)with)its)main)office)located) in)London,)United)Kingdom,)whose)shares)are)publicly)traded)on)the)Oslo)Axess,)a)regulated)market)place)of)the)Oslo) Stock)Exchange,)Norway)and)the)National)Stock)Exchange)of)Australia)("NSX").

Note+2+– Basis+of+preparation

This)general)purpose)condensed)interim)financial)report)for)the)quarter)ended)30)September)2014)has)been)prepared) in)accordance)with)IAS)34)Interim)Financial)Reporting)and) the)supplement) requirements)of) the)Norwegian)Securities) Trading)Act)(Verdipapirhandelloven).)

The)interim)financial)report)does)not)include)all)notes)of)the)type)normally)included)within)the)annual)financial)report) and)therefore)cannot)be)expected)to)provide)as) full)an)understanding)of)the) financial)performance,)financial)position) and)financing)and)investing)activities)of)the)Company)as)the)full)financial)report.

It)is)recommended)that)the)interim)financial)report)be)read)in)conjunction)with)the)annual)report)for)the)year)ended)31) December) 2013) and) considered) together) with) any) public) announcements) made) by) African) Petroleum) Corporation) during) the) nine)months)ended) 30) September) 2014) in)accordance)with) the) continuous) disclosure) obligations) of)Oslo) Axess)and)the)NSX)Listing)Rules.

The)interim)financial)report)is presented)in)United)States)Dollars)being)the)functional)currency)of)the)Company.

Note+3+– Accounting+policies

The) accounting) policies) adopted) are) consistent) with) those) disclosed) in) the) annual) report) for) the) year) ended) 31) December)2013.

Note+4+– Critical accounting+estimates+and+judgements

The)preparation)of)the)interim)financial)report)entails)the)use)of)judgements,)estimates)and)assumptions)that)affect)the) application) of) accounting) policies) and) the) amounts) recognised) as) assets) and) liabilities,) income) and) expenses.) The) estimates)and)associated)assumptions)are)based)on)historical)experience)and)other) factors)that)are)considered)to)be) reasonable)under) the)circumstances.)The)actual) results)may)deviate) from) these)estimates.)The)material)assessments) underlying)the)application)of)the)Company's)accounting)policies)and)the)main)sources)of)uncertainty)are)the)same)for) the)interim)accounts)as)for)the)annual)accounts)for)2013.

Note+5+– Going+concern

The)interim)financial)report)has)been)prepared)on)a)going)concern)basis)which)contemplates)the)continuity)of)normal) business)activities)and)the)realisation)of)assets)and)the)settlement)of)liabilities)in)the)ordinary)course)of)business.)

As)at)30)September)2014,)the)Company)had)net)current)assets)of)US\$27,194)(31)December)2013:)net)current)liabilities) US\$3,421,121).)The)cash)and) restricted)cash)position)at)30)September)2014)was)US\$17,502,204) (31)December)2013:) US\$19,988,423).)However,)the)ability)of)the)Company)to)continue)as)a)going)concern,)including)the)continuation)of its planned)exploration)and)evaluation)activities)is)dependent)on)the)Company)executing)a)strategic)transaction)such)as)a) farmBout)and/or)raising)additional)capital)in)the)short)term.)At)the)date)of)this)report,)the)directors)are)satisfied)there) are) reasonable) grounds) to) believe) that) the) Company)will) be)able) to) raise)additional) capital,) in) order) to)enable) it) to) meet)its)obligations)as)and)when)they)fall)due.)

Should)the)Company)not)achieve)the)matters)set)out)above,)there)is)uncertainty)whether)it)would)continue)as)a)going) concern)and)therefore)whether)it)would)realise)its)assets)and)extinguish)its)liabilities)in)the)normal)course)of)business) and)at)the)amounts)stated)in)this)financial)report.)This)financial)report)does)not)include)any)adjustment)relating)to)the) recoverability)or)classification)of)recorded)asset)amounts)or)to)the)amounts)or)classifications)of)liabilities)that)might)be) necessary)should)the)Company)not)be)able)to)continue)as)a)going)concern.)

In)the)event)that)the)Company)is)unable)to)successfully)complete)a)capital)raising)or)execute)a)strategic)transaction)in) the)required)timeframe,)management)will)reconsider)the)carrying)value)of)the)exploration)and)evaluation)expenditure) as)set)out)in)Note)10.

Note+6+– Revenue,+income+and+expenses

Q3+2014 Q3+2013 YTD+Q3+2014 YTD+Q3+2013
(unaudited)
US\$'000
(unaudited)
US\$'000
(unaudited)
US\$'000
(unaudited)
US\$'000
a)
Revenue
Bank)interest)income 27 13 76 180
Other)interest)income 94 82 645 242
Flight)revenue 684 561 2,740 876
Other)revenue 82 98 363 400
887 754 3,824 1,698
Q3+2014 Q3+2013 YTD+Q3+2014 YTD+Q3+2013
(unaudited) (unaudited) (unaudited) (unaudited)
US\$'000 US\$'000 US\$'000 US\$'000
b)
Employee+benefits
Employee)remuneration 1,534 1,040 3,675 4,526
Director's)remuneration 610 757 1,995 2,704
ShareBbased)payments)recognised) 270 1,648 1,917 3,896
ShareBbased)payments)reversed) (284) (910) (2,447) (2,151)
2,130 2,535 5,140 8,975

Note+7+– Cash+and+cash+equivalents

30+September+2014 31+December+2013
US\$'000 US\$'000
Cash)at)bank)and)on)hand 5,429 7,914
5,429 7,914

Note+8+– Trade+and+other+receivables

30+September+2014
US\$'000
31+December+2013
US\$'000
Trade)receivables 3,709 2,109
Loans)receivable)from)related)parties)1 1,996 1,862
Other)receivables 6,102 3,738
11,807 7,709

1)Further)information)on)loans)receivable)from)related)parties:

  • a) During)2012,)US\$841,994)(£521,252))was)loaned)to)Karl)Thompson)to)cover)tax)payable)on)performance)shares) awarded)to)Mr)Thompson.)In)January)2013,)an additional)US\$200,658)(£124,107))was)loaned)to)Mr)Thompson)to) cover)an)additional)10%)tax)payable)on)these)performance)shares.)The)loan)can)only)be)used)for)the)payment)of) the)relevant)tax)(upon)presentation)of)the)tax)amount))and)must)be)repaid)within)5)years)or)from)the)sale)of)any) shares) prior) to) this) time.) The) shares) are) subject) to) a) voluntary) escrow,) whereby) the) shares) cannot) be) sold) or) transferred) until) the) loan) is) discharged) and) the) proceeds) are) to) be) applied) to) discharge) the) loan.) Interest) is) charged) on) the) loan) at) 4%) with) US\$11,677) (£7,000)) of) interest) recognised) during) the) current) quarter) (three) months)to)30)September)2013:)US\$10,401)(£6,726)).)The)loan)agreement)was)approved)by)the)Board)of)Directors) as) being) on)arm's)length) terms.)If) prior) to) the) repayment) date) the) proceeds) from) the) sale) of) the) performance) shares)are)insufficient)in)total)to)cover)the)loan,)the)Company)will)waive)the)remaining)balance)of)the)loan.)The) limited) recourse) feature) of) the) loan) has) been) accounted) for) as) a) share) based) payment) and) an) amount) of) US\$215,022) has) been) recognised) within) the) line) item) "Employee) benefits") within) the) Statement) of) Comprehensive Income
  • b) During) 2012,) US\$630,497) (£390,321)) was) loaned) to) Jens) Pace) to) cover) tax) payable) on) performance) shares) awarded)to)Mr Pace.)The)loan)can)only)be)used)for)the)payment)of)the)relevant)tax)(upon)presentation)of)the)tax) amount))and)must)be)repaid)within)5)years)or)from)the)sale)of)any)shares)prior)to)this)time.)The)shares)are)subject) to) a) voluntary) escrow,) whereby) the) shares cannot) be) sold) or) transferred) until) the) loan) is) discharged) and) the) proceeds)are)to)be)applied)to)discharge)the)loan.)Interest)is)charged)on)the)loan)at)4%)with)US\$7,099)(£4,230))of) interest)recognised)during)the)current)quarter)(three)months)to)30)September)2013:)US\$6,270)(£4,064)).)The)loan) agreement)was)approved)by)the)Board)of)Directors)as)being)on)arm's)length)terms.)If)prior)to)the)repayment)date) the)proceeds)from)the)sale)of)the)performance)shares)are)insufficient)in)total)to)cover)the)loan,)the)Company)will) waive) the) remaining) balance) of) the)loan.)The)limited) recourse) feature) of) the)loan) has) been)accounted) for)as)a) share)based)payment)and)an)amount)of)US\$55,222)has)been)recognised)within)the)line)item)"Employee)benefits") within)the)Statement)of)Comprehensive)Income.
  • c) In) May) 2011,) the) Company) provided) a) US\$10) million) loan) facility) to) a) director) related) entity,) International) Petroleum)Limited)('IOP').)During)2011,)the)loan)facility)was)fully)drawn)down.)Interest)is)receivable)on)amounts) drawn)down)under the)facility)at)the)cash)rate)plus)10%)(2013:)4%))in)the)current)period.)Interest)earned)on)the) facility) during) the) current) quarter) is) US\$94,330) (three) months) to) 30) September) 2013:) US\$82,194).) As) at) 30) September) 2014,) the) total) amount) receivable) from) IOP) in) relation) to) this) loan) facility) is) US\$11,949,231) (31) December)2013:)US\$11,304,365).)

As)at)30)September)2014,) the)Company)has) recognised)an)impairment)provision) for) the)outstanding)balance)of) the) IOP) loan) facility) of) US\$11,949,194.) This) impairment) loss) may) be) reversed) if) IOP) executes) a) strategic) transaction)or)a)sale)of)assets,)such)that)their)liquidity)facilitates)repayment)of)the)loan.)

d) In) April) 2013,) IOP) granted) the) Company) for) a) period) of) 6) months,) commencing) 17) April) 2013,) the) sole) and) exclusive)right,)but)not)the)obligation,)to)acquire)up)to)100%)of)IOP's)rights)and)obligations)under)the)exploration) and)production)sharing)contracts)for)MangaB1,)MangaB2,)Aborak)and)Tenere)West)Blocks)in)the)Republic)of)Niger.

As)a)condition)of)exclusivity,)the)Company)paid)a)good)faith)deposit)of)US\$1,235,000.)As)the)exclusivity)period)has) now)expired,)IOP)is)obligated)to)refund)the)deposit,)without)interest,)to)the)Company.

Due)to)the)current)financial)position)of)IOP)and)notwithstanding)the)security)held,)the)Company)has)recognised)an) impairment)provision)for)the)outstanding)balance)of)the)deposit)with)IOP)of)US\$1,235,000.)This)impairment)loss) may) be) reversed) if) IOP) executes) a) strategic) transaction) or) a) sale) of) assets,) such) that) their) liquidity) facilitates) repayment)of)the)deposit.

e) In) August) 2014,) the) Company) signed) an) agreement) with)IOP) whereby)US\$559,090) is) to) be) paid) in) cash) to) the) Company)and) the)balance)of)amounts)owing) to)be)converted)into) fully)paid)ordinary)shares)in)IOP)at)a)price)of) A\$0.06)per)share.)As)at)30)September)2014,)this)transaction)had)not)completed.

Note+9+– Restricted+cash+

30+September+2014
US\$'000
31+December+2013
US\$'000
Current)restricted)cash 12,073 12,074
12,073 12,074

Restricted) cash) balances) represent) interest) bearing) cash) backed) security) provided) in) relation) to) the) Company's) exploration)programmes.)The) security)deposits)will)be) released)upon)achievement)of)certain)drilling)milestones.)The) classification)of)restricted)cash)balances)as)either)current)or)nonBcurrent)within the)Statement)of)Financial)Position)is) based)on)management's)estimate)of)the)timing)of)completion)of)drilling)milestones.

Note+10+– Exploration+and+evaluation+expenditure

30+September+2014
US\$'000
31+December+2013
US\$'000
Acquisition)cost)at)beginning)of)period)(1)January) 403,273 354,823
Exploration)expenditure)incurred)and)capitalised)during)the)period 7,727 94,788
Impairment 434 (46,338)
Acquisition+cost+at+end+of+period 411,434 403,273

The)value)of)the)Company's)interest)in)exploration)expenditure)is)dependent)upon:

  • the)continuance)of)its)rights)to)tenure)of)the)areas)of)interest;
  • the)results)of)future)exploration;)and
  • the) recoupment) of) costs) through) successful) development) and) exploitation) of) the) areas) of) interest,) or) alternatively,)by)their)sale.

The) Directors') assessment) of) carrying) amount) was) after) consideration) of) prevailing) market) conditions,) previous) expenditure) carried) out) and) the) potential) for) the) discovery) of) hydrocarbons.) The) ultimate) value) of) these) assets) is) dependent)upon)recoupment)by)commercial)development)or)the)sale)of)the)whole,)or)part,)of)the)Company's)interests) in)those)areas)for)an)amount)at)least)equal)to)the)carrying)value.

Note+11+– Trade+and+other+payables+

30+September+2014
US\$'000
31+December+2013
US\$'000
Trade)payables 2,510 6,063
Withholding)tax)1 13,587 13,551
Other)payables)and)accruals)2 12,234 11,279
ShareBbased)payments)liability)3 1,762 1,491
30,093 32,384

1 An) accrual) for) withholding) tax) in) relation) to) the) Company's) exploration) activities) has) been) recognised.) In) certain) jurisdictions) the) Company) may) be) required) to) withhold) payment) on) services) provided) by) subcontractors.) Any) such) amounts) withheld) are) due) to) the) tax) authorities) and) will) be) credited) against) the) subcontractors) own) income) tax) liability.

2)Other)payables)include)amounts)accrued)for)in)respect)of)exploration)activities.))))

3 ShareBbased)payments)liability)relating)to)director)loans)as)disclosed)in)Note)8.

Note+12+– Issued+capital+

30+September+2014
No.+of+shares
31+December+2013
No.+of+shares
Fully)paid)ordinary)shares 685,857,457 565,144,637
Reconciliation
Number)of)outstanding)shares)at)beginning)of)period)(1)January) 565,144,637 565,144,637
Issue)of)shares)pursuant)to)a)capital)raising 120,712,820 B
Number+of+outstanding+shares+at+the+end+of+period+ 685,857,457 565,144,637
30+September+2014
US\$'000
31+December+2013
US\$'000
Fully)paid)ordinary)shares 600,607 575,912
Reconciliation
Amount)of)outstanding)shares)at)beginning)of)period)(1)January) 575,912 575,912
Issue)of)shares)pursuant)to)a)capital)raising 26,175 B
Capital)raising)cost (1,495) B
Amount+of+outstanding+shares+at+the+end+of+period+ 600,592 575,912

Note+13+– Reserves+

30+September+2014
US\$'000
31+December+2013
US\$'000
ShareTbased+payments+reserve
At)beginning)of)period)(as)at)1)January) 29,371 25,795
ShareBbased)payments (771) 3,576
Total+shareTbased+payments+reserve 28,600 29,371
Foreign+currency+translation+reserve
At)beginning)of)period)(as)at)1)January) (12,089) (11,951)
Foreign) currency)exchange) differences) arising) on) translation) of)
functional)currency)to)presentation)currency B (138)
Total+foreign+currency+translation+reserve (12,089) (12,089)
Total+reserves 16,511 17,282

Note+14+– Business+segments

For)management)purposes,)the)Company)is)organised)into)one)main)operating)segment,)which)involves)exploration)for) hydrocarbons.) All) of) the) Company's) activities) are) interrelated,) and) discrete) financial) information) is) reported) to) the) Board)(Chief)Operating)Decision)Makers))as)a)single)segment.)Accordingly,)all)significant)operating)decisions)are)based) upon)analysis)of)the)Company)as)one)segment.)The)financial)results)from)this)segment)are)equivalent)to)the)financial) statements)of)the)Company)as)a)whole.

The)analysis)of)the)location)of)nonBcurrent)assets)is)as)follows:

30+September+2014 31+December+2013
US\$'000 US\$'000
Cote)d'Ivoire 54,264 51,492
Gambia B 133
Liberia 291,218 291,029
Senegal 38,714 37,952
Sierra)Leone 28,436 24,064
United)Kingdom 1,551 2,113
414,183 406,783

Note+15+– Events+after+the+balance+sheet+date

On) 7) October) 2014,) 233,890,450) shares) with) a) price) of) A\$0.06) each) and) 5,000,000) unlisted) options) exercisable) at) A\$0.06)per)option)on)or)before)2)October)2016,)were)issued) to) the)Company)by)International)Petroleum)Limited.)In) addition) to) issuing) the) shares) and) options) International) Petroleum) Limited) paid) the) Company) US\$559,090,) this) combined)consideration)was)in)satisfaction)of)all)monies)owing.

On)27)November 2014,)the)Company)entered)into)an)agreement)with)The)Government)of)the)Republic)of)The)Gambia) to)reinstate)the)Company's)Alhamdulilah)Licence)Block)A1)and)Licence)Block)A4)(the)"Gambian)Licences"),)and)settle)all) prior)issues)concerning)the)Gambian Licences. As)a)result)of)the)reinstatement)the)Company)is)assessing)the)carrying) value)of)exploration)and)evaluation)expenditure)on)the)Gambian)licences)and)it)is)anticipated)that)impairment)losses) previously)recognised)in)the)2013)yearBend)accounts)will)be)reversed)prior)to)the)current)yearBend.

No)other)event)has)arisen)between)30)September)2014)and)the)date)of)this)report)that)would)be)likely)to)materially) affect) the)operations)of) the)Company)or)its)state)of)affairs)which)have)not)otherwise)been)disclosed)in) this) financial) report.

Note+16+– Commitments+and+contingencies+

Exploration+commitments

The) Company) has) entered) into) obligations) in) respect) of) its) exploration) projects.) Outlined) below) are) the) minimum) expenditures)required)as)at)30)September)2014:)

30+September+2014
US\$'000
31+December+2013
US\$'000
Within)one)year
After)one)year)but)not)more)than)five)years
More)than)five)years
17,261
79,644
40,507
66,611
B
96,905 107,118

Note+17+– Fair+values+of+financial+assets+and+financial+liabilities

The)carrying)values)of)financial)assets)and)financial)liabilities)at)30)September)2014)approximates)their)fair)values.

DIRECTORS

Charles)Matthews)B Chairman Stuart)Lake)B Chief)Executive)Officer Mark)Ashurst) Gibril)Bangura Jeffrey)Couch David)King Bjarne)Moe Timothy)Turner Anthony)Wilson

COMPANY)SECRETARY

Angeline)Hicks

REGISTERED)OFFICE

32)Harrogate)Street West)Leederville Western)Australia)6007 Australia)

HEAD)OFFICE

Stratton)House 5)Stratton)Street London W1J)8LA United)Kingdom)

Telephone:)+44)203)435)7700 Facsimile:)+44)203)435)7701

AUDITORS

Ernst)&)Young 11)Mounts)Bay)Road Perth) Western)Australia)6000

Telephone:)+61)8)9429)2222

Facsimile:)+61)8)9429)2436

SHARE)REGISTRAR

Computershare)Investor)Services)Pty)Ltd Level)2,)45)St)George's)Terrace Perth Western)Australia)6000

Telephone:)+61)8)9332)2000 Facsimile:)+61)8)9323)2033

STOCK)EXCHANGE)LISTING

Oslo)Axess Code:&APCL

National)Stock)Exchange)of)Australia Code:&AOQ

African)Petroleum)Corporation)Ltd

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