The Maze of Payment Routes: Start from 1/1N and work your way through to 10/13N
The Maze of Payment Routes: Start from 1/1N and work your way through to 10/13N
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Diagram adapted from a textual description by Office of Accountant General OAGF (Nation, April 23, 2012; page 63)
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COMPANIES (15) THAT WERE BENEFICIARIES OF THE 128 CHEQUES ISSUED AT N999 MILLION EACH (TOTAL: N127.872 BILLION) WITHIN 24 HOURS
S/N
Company
No.
of
Cheques
Amount
Paid
(N bn)
1
Messrs Oil and Gas Limited
21
20.979
2
Oando Plc
26
25.974
3
AP Plc
19
18.981
4
Brittania-U Nigeria Limited
1
0.999
5
Aiteo Energy Reserve Limited
6
5.994
6
Triquest Energy Limited
6
5.994
7
Imad Oil and Gas Limited
6
5.994
8
Rahamaniyya Oil & Gas Limited
12
11.988
9
Northwest Petroleum and Gas
9
8.991
10
Conoil Plc
5
4.995
11
Acorn Nigeria Plc
5
4.995
12
A-Z Petroleum Limited
1
0.999
13
Total Plc
1
0.999
14
Folawiyo Energy Limited
8
7.992
15
Integrated Oil & Gas Limited
2
1.998
TOTAL
128
127.872
Explanation by PPPRA (Advertorial, The Nation, Tuesday April 24, 2012; page 63):
QUOTE
Although there were 36 Marketers under the scheme at that time, the 128 cheques representing multiple payments made to the 15 participating Marketers whose identities are indicated above. It should be noted that the above payments were in respect to 2 batches for which payments had fallen due and which were paid together in Jan. 2009.
In line with government financial regulation at the period, government agencies were not permitted to issue cheque of One Billion naira and above. At the period of the payment approval, the Marketers listed above were owed several billions cumulatively and as such payments were broken down to N999 million per cheque in line with financial regulation. The allegations of fraudulent duplication of payments to unknown beneficiaries cannot therefore be substantiated. This information is easily verifiable as the cheques issued were CBN cheques; the counterfoils of whei are still available. The similarities of the figures derived from the adherence to financial regulation and not a likelihood of fraud as indicated in the report.
UNQUOTE
Question: How did these companies come to be owed EXACTLY multiples of N0.999 billion?
COMPANIES (15) THAT GOT FOREX, BUT DID NOT USE IT FOR OIL IMPORTATION AS STIPULATED
S/N
Name of Company (Year of Forex
Collection)
Amount
to Refund
(US $)
1
Business Ventures Nig Ltd (2010)
22,927,339.96
2
East Horizon Gas Co. Ltd (2010)
20,735,910.81
3
Emadeb Energy (2010)
6,606,094.30
4
Poat Nig. Ltd (2010)
3,147,956.19
5
Synopsis Enterprises (2010)
51,449,977.47
6
Zenon Petroleum & Gas Ltd (2010)
232,975,385.13
7
Carnival Energy Oil Ltd (2011)
51,089.57
8
Crownlines (2011)
4,756,274.94
9
Ice Energy Petroleum Trading Ltd (2011)
2,131,166.32
10
Index Petroleum Africa (2011)
6,438,849.64
11
Ronad Oil & Gas W/A (2011)
4,813,272.00
12
Serene Greenfield Ltd (2011)
4,813,360.75
13
Supreme & Mitchelles (2011)
16,947,000.00
14
Tridax Energy Ltd (2011)
15,900,000.00
15
Zamson Global Resources (2011)
8,916,750.00
TOTAL
US$402,610,427.08
· At N160/$1, Total amounts to N64,417,668,332.80 (N64.4+ bn)
MARKETERS (17) THAT DID NOT OBTAIN FOREX, BUT CLAIMED TO HAVE IMPORTED PETROLEUM PRODUCTS BASED ON WHICH THEY HAVE COLLECTED SUBSIDY
S/N
NAMES OF MARKETERS
2010 SUBSIDY AS
PER OAGF
(NAIRA)
2011 SUBSIDY AS
PER OAGF
(NAIRA)
1
BOVAS & COMPANY
-
10,992,583,784.50
2
BRILA ENERGY LTD
-
963,796,199.85
3
CEOTI LTD
-
2,944,681,700.17
4
ECO – REGEN LTD
-
1,988,141,091.10
5
EURAFIC OIL & COASTAL SERVICES LTD
-
3,189,069,707.43
6
FIRST DEEP WATER DISCOVERY
257,396,183.68
4,061,148,533.35
7
KNIGHT BRIDGE
1,685,869,439.29
2,706,273,858.82
8
MOBIL OIL NIG. PLC
3,991,754,441.53
3,060,232,335.26
9
NADABO ENERGY LTD
247,184,147.50
2,660,902,801.58
10
OCEAN ENERGY TRADING & SERVICES LTD
-
1,778,180,051.20
11
ORIGIN OIL & GAS LTD
-
2,703,454,122.11
12
SOMERSET ENERGY SERVICES
959,012,939.72
2,056,208,548.22
13
SULPHUR-STREAM LTD
-
4,758,693,052.00
14
SWIFT OIL
-
5,062,403,548.18
15
FRAPRO INTERNATIONAL LTD
-
1,486,837,448.90
16
FRADRO INTERNATIONAL LTD
-
1,148,792,391.50
17
VIVENDI ENERGY NIG LTD
-
1,095,790,255.02
TOTAL
7,141,217,151.72
55,019,978,401.14
Pushback: Some Companies have gone on to threaten to SUE the House of Representations for reputation-damaging disclosures. For example
QUOTE
THE POSITION/REBUTTAL OF KNIGHTSBRIDGE LIMITED ON THE ALLEGATION OF IMPORTATION OF FUEL WITHOUT OBTAINING FOREX FROM CBN
We act as Solicitors to Knightsbridge Limited and we write on its behalf in connection with the allegation made against it by the Report of the House of Representatives Ad-hoc Committee on Monitoring of Fuel Subsidy Regime as reported in some National Newspapers.
Our Client is deeply pained, embarrassed and disparaged by the grievous allegation made against it by the Report….
Based on the damaging embarrassment this unfounded allegation has done to our client’s enviable business integrity and hard earned reputation built for about 20 years, we have the instructions of our Client to respond to the allegation as follows:
……..
2. That all the transaction of importation of fuel carried on by Knightsbridge between 2010 and 2011 were lawfully carried out and same can be validly established vide financial documentary evidence including but not limited to Approved Valid for Forex FORM “M”, LCs, Proforma Invoices, Notification of Vessels Arrival, Letters of Shipment Notification, etc. All these Import documents were submitted at the Committee hearing….
SIGNED
Olasupo Ati-Johnson Esq
Solicitor to:
Knightsbridge, Liited.
UNQUOTE
And
QUOTE
Fuel subsidy Report Indicted Firms Threaten to Sue House-of-Reps for N100 billion
The newly released report on the Mallam Farouk Lawan led House of Reps probe on the fuel subsidy scam incriminated several parties including 18 oil companies of mismanaging substantial amounts of fuel subsidy.
The companies, which include Mobil Oil Nigeria, CAH Resources Association Limited, Crust Energy Limited, Stonebridge Oil Limited, Petrotrade, Lucky Energy, Rocky Energy, Lottoj Oil, Oakfield Synergy Network Limited, among several others were accused of mismanaging, and asked to refund N41 billion.
The companies have now fired back, threatening to sue the House of Reps for damages, claiming they were not given a fair trial before being indicted.
Counsel for the firms, Chief Mike Ozekhome (SAN), speaking to The Punch, stated that the companies had reached out to him and would be seeking N100 billion from the House.
“Most of these oil firms were never invited by the House Ad Hoc Committee but they were indicted” he said, adding that they would “sue and claim over N100 billion in damages”
“The oil firms have reached out to me.” he continued. “Although, I am against corruption and I believe that those who mismanaged the oil sector should be dealt with, I also believe there must be fairness and justice.”
“I am not only a lawyer, I am also a human rights activist. I have suffered 11 detentions in the country. Even God gave Adam and Eve fair hearing in the Garden of Eden. These companies were neither invited nor interacted with in any manner.”
UNQUOTE
COMPANIES (17) THAT DID NOT SHOW UP FOR HOUSE PROBE AND WERE ASKED TO REFUND VARIOUS SUMS
S/N
Name of Company
Amount to Refund
(N)
1
Mut-Hass Petroleum
1,102,084,041.30
2
Nepal Oil and Gas Service
2,353,911,979.10
3
Oilbath Nigeria
1,019,644,138.97
4
Techno Oil
1,036,514,387.08
5
Somerset Energy Services
3,015,221,487.94
6
Stonebridge Oil
1,784,158,258.14
7
Mobil Oil Nigeria
14,934,371,661.76
8
AX Energy
1,471,969,643.31
9
CAH Resources Association
1,052,466,415.28
10
Crust Energy
1,192,651,581.76
11
Fresh Synergy
1,417,029,059.70
12
Ibafon Oil
4,687,730,540.46
13
Lottoj Oil and Gas
1,427,429,910.95
14
Oakfield Synergy Network
988,920,219.15
15
Petrotrade Energy
1,471,027,874.73
16
Prudent Energy and Service
1,360,898,638.10
17
Rocky Energy
1,620,110,167.58
TOTAL
N41,936,140,005.31
COMPANIES (5) THAT APPEARED BUT WERE NOT DIRECTLY INVOLVED IN THE SUBSIDY REGIME
S/N
Name of Company
1
Televaras Oil Ltd
2
Trafigura SA
3
Vitol International
4
Hyson Oil Ltd
5
Zenon Oil
INVITED COMPANIES (93) THAT APPEARED BEFORE HOUSE PANEL
1
Aiteo Energy Resources Ltd
2
Ontario Oil and Gas Ltd
3
Naticel Petrochemical Ltd
4
AA Rano Nig Ltd
5
Avidor Oil and Gas Company
6
Northwest Petroleum and Gas Company
7
Valviza Petroleum Ltd
8
Owa Oil and Gas Ltd
9
Shorelink Oil and Gas Service Ltd
10
Pon Specialist Ltd
11
Hyden Petroleum Ltd
12
Master Energy Oil and Gas Ltd
13
Oando Oil
14
Conoil
15
Honeywell Oil
16
Folawiyo Oil
17
Pinnacle Oil and Gas
18
Capital Oil Plc
19
Capital Oil and Gas
20
MRS Oil Plc
21
MRS Oil and Gas
22
ADDAX Petroleum
23
NIPCO Plc
24
Sahara Energy SA
25
SPOG Petrochemicals Ltd
26
Linetrale Oil Supply and Trading Co
27
Setana Energy
28
OBAT Oil and Petroleum Ltd
29
Pinnacle Contractors Ltd
30
Anosyke Group of Co Ltd
31
Total Nig Plc
32
Rahamaniyya Group
33
Triquest Energy Ltd
34
SEDEC Energy Ltd
35
A-Z Products Ltd
36
Imad Oil and Gas Ltd
37
Knightsbridge Ltd
38
Menol Oil and Gas Ltd
39
Nasaman Oil and Service Ltd
40
Matrix Energy Ltd
41
Lloyds Oil Nig Ltd
42
Alminnur Resources Ltd
43
MOB Integrated Services
44
Shield Petroleum Co Nig Ltd
45
Taurus Oil and Gas Ltd
46
Nadabo Energy Ltd
47
First Deepwater Discovery Ltd
48
Venro Energy Ltd
49
Dee Jones Petroleum
50
Valcore Energy Ltd
51
Integrated Oil and Gas Ltd
53
Integrated Resources
54
Brittania-U Nig Ltd
55
Tonique Oil Services Ltd
56
Dozzy Oil Ltd
57
Sifax Oil and Gas Co
58
EternaPlc
59
Bovas and Co Ltd
60
Eurafric Oil and Coastal Services Ltd
61
Sea Petroleum and Gas
62
Top Oil and Gas
63
Ascon Oil Company Ltd
64
Swift Oil Ltd
65
Majope Investments Ltd
66
Avant Garde Energy Ltd
67
Sirius Energy Service Ltd
68
Duport Marine Ltd
69
Lumen Skies Ltd
70
Origin Oil and Gas Ltd
71
ABSAF Petroleum and Co Ltd
72
Downstream Energy Source Ltd
73
Channel Oil and Petroleum Source Ltd
74
Brila Energy Ltd
75
CEOTI Ltd
76
Sulphur Streams Ltd
77
Geacan Energy Ltd
78
ASB Investment Company
79
Fradro International Ltd
80
Lubcon Ltd
81
Forte Oil Plc
82
Phoneix Oil Company Ltd
83
Eco-Regen Ltd
84
Lingo Oil and Gas Company Ltd
85
Ocean Energy Trading and Service Ltd
86
Ryden Oil Ltd
87
Anajul Nig Ltd
88
Crystal Dynamic Energy Ltd
89
IPMAN Investments
90
Arcon Oil Ltd
91
AMG Petroenergy Ltd
92
Yanaty Petrochemicals Nigeria Limited
93
Xavier Energy Nigeria Limited
COMPANIES (5) THAT SUBMITTED PAPERS BUT DID NOT APPEAR
S/N
Name of Company
1
Maizube Petroleum Ltd
2
Mercuria Global Energy
3
Momats Oil and Gas
4
Nupeng Ventures
5
Rainoil Ltd
COMPANIES (45) INVITED BUT DID NOT APPEAR AND DID NOT SUBMIT DOCUMENTS
S/N
Name of Company
1
Aquitane Oil
2
Bodej Investment
3
Cadees Oil and Gas
4
Carnival Ltd
5
Colbert Energy
6
Crusteam Nigeria
7
Delmar Petroleum Co
8
Fargo International Ltd/Fargo Petrol and Gas Ltd
9
Grand Petroleum And Chemicals
10
Ice Energy
11
Index Petroleum Africa
12
Mezcor SA
13
Meglams Oil and Gas
14
Mut-Hass Petroleum Ltd
15
Nepal Oil and Gas Service
16
Oilbath Nigeria
17
Oil Force Nigeria
18
Practoil
19
Ronad Oil and Gas West Africa Ltd
20
PVN Capital Ltd
21
Supreme and Mitchells Oil Ltd, Port Harcourt
22
Tahil and Tahil (Nig) Ltd
23
Techno Oil Ltd
24
Tempo Energy Nig Ltd
25
Tridax Oil and Gas Ltd
26
Vitcam Services Ltd
27
Viva Energy Ltd
28
Zalex Energy Resource Ltd
29
Xalom Petroleum Ltd
30
July Seventh Oil Ltd
31
Zamson Nig Ltd
32
Somerset Energy Services
33
Stonebridge Oil Ltd
34
Mobil Oil Nigeria
35
AX Energy Ltd
36
CAH Resources Association Ltd
37
Crust Energy Ltd
38
Fresh Synergy Ltd
39
Ibafon Oil Ltd
40
Lottoj Oil & Gas Ltd
41
Oakfield Synergy Network Ltd
42
Petro Trade Energy Ltd
43
Prudent Energy & Service Ltd
44
Rocky Energy Ltd
45
Fatgbems Petro Company Ltd
INVITED ORGANIZED/PROFESSIONAL GROUPS THAT APPEARED AND MADE PRESENTATIONS
S/N
Name of Organized/Professional Group
1
Nigeria Labour Congress, NLC
2
Trade Union Congress, TUC
3
Independent Petroleum Marketer Association of Nigeria (IPMAN)
4
Petroleum and Natural Gas Senior Staff Association of Nigeria (PENGASSAN)
5
Indigenous Ship Owners’ Association of Nigeria (ISAN)
6
Association of Mega Filling Station Owners of Nigeria
7
Depot and Petroleum Marketers Association of Nigeria (DAPMAN)
8
Jetties & Petroleum Tank Farms Owners of Nigeria (JEPTFON)
MARKETERS (20)NOT REGISTERED WITH PPPRA BEFORE THEY GOT FIRST
ALLOCATION FOR PRODUCT SUPPLIES
S/N
NAMES OF MARKETERS
DATE OF
REGISTRATION
WITH PPPRA
DATE OF 1ST ALLOCATION
1
ANOSYKE GROUP OF COMPANIES
24TH JAN. 2011
18TH JAN. 2011
2
BRILA ENERGY LTD
15TH OCT. 2010
8th OCT. 2010
3
CADEES OIL AND GAS LTD
8TH APRIL 2011
9TH FEB. 2011
4
CEOTI LTD
26TH JAN. 2011
18TH JAN. 2011
5
DOWNSTREAM ENERGY SOURCE
15TH OCT. 2010
8TH OCT. 2010
6
DUPORT MARINE
5TH NOV. 2010
8TH OCT. 2010
7
ECO-REGEN LTD
20TH JAN. 2011
18TH JAN. 2010
8
FRADRO
20TH JAN. 2011
18TH JAN. 2011
9
FRESH ENERGY LTD
5TH AUG. 2011
2ND AUG. 2011
10
LINETRALE OIL
1ST FEB. 2011
30TH DEC. 2010
11
LINGO OIL AND GAS COMPANY
15TH OCT. 2010
8TH OCT. 2010
12
LOTTOJ OIL AND GAS LTD
12TH AUG. 2011
18TH DEC. 2009
13
MENOL OIL AND GAS LTD
28TH JAN. 2011
18TH DEC. 2009
14
NATICEL PETROLEUM LTD
10TH DEC. 2010
10TH AUG. 2010
15
OAKFIELD SYNERGY NETWORK LTD
5TH AUG. 2011
2ND AUG. 2011
16
OILBATH NIG LIMITED
4TH AUG. 2011
2ND AUG. 2011
17
ROCKY ENERGY LTD
27TH JAN. 2011
1ST JAN. 2011
18
PRUDENT ENERGY AND SERVICE LTD
12TH AUG. 2011
2ND AUG. 2011
19
SPOG PETROCHEMICALS LTD
23RD JUNE 2010
4TH JUNE 2010
20
YANATY PETROCHEMICALS NIG LTD
15TH OCT. 2010
8TH OCT. 2010
MARKETERS (3) THAT DID NOT MAKE FIRST APPLICATION TO PPPRA FOR SUPPLIES BEFORE THEY GOT THEIR 1ST ALLOCATION
S/N
NAMES OF MARKETERS
DATE OF 1ST ALLOCATION
DATE OF FIRST APPLICATION TO PPPRA
QUANTITY ALLOCATED
1
CADEES OIL & GAS LTD
9TH FEBRUARY 2011
13TH JUNE 2011
15,000MT
2
LOTTOJ OIL & GAS LTD
18TH DECEMBER 2009
11TH MAY 2011
10,000MT
3
MOB INTEGRATED SERVICES LTD
8TH OCTOBER 2008
20TH APRIL 2010
15,000MT
Marketers (4) With No Tank-Farms, No Through-Put Agreement With Any Depot But Claimed To Have Discharged Products
S/N
Company Name
Quantity (Liters)
Amount (Naira)
1
Nasaman Oil Services Ltd
49,691,912
3,411,253,193
2
Sifax Oil & Gas Co. Ltd
42,928,602
3,589,063,041
3
Conoil
46,664,121
3,027,526,589
4
AX Energy Ltd
20,048,627
1,471,969,643
MARKETERS (12) WITH NO TANK-FARMS, HAD THRU-PUT AGREEMENT, NEVER USED SAME BUT CLAIMED TO HAVE IMPORTED PRODUCTS UNDER PSF
S/N
COMPANY
SUPPLIES CLAIMED BUT UNCONFIRMED
2010 & 2011
(LITERS)
DATE OF FIRST THRU-PUT
SUBSIDY CLAIMED
(NAIRA)
1
DOWNSTREAM ENERGY SOURCES
39,341,145
N/A
2,947,780,261
2
DUPORT MARINE
47,374,819
N/A
3,555,127,358
3
ECO-REGEN LTD
38,060,916
N/A
3,339,101,218
4
IMAD OIL AND GAS
40,621,597
N/A
2,701,002,852
5
SETANA ENERGY LTD
44,833,464
N/A
2,791,264,070
6
RYDEN OIL TRADING COM
6,033,043
N/A
451,150,983
7
SOMERSET ENERGY SERVICES
39,649,669
N/A
2,172,206,037
8
SULPHUR STREAMS LTD
55,281,456
N/A
4,758,693,054
9
SWIFT OIL
66,649,190
N/A
5,062,403,555
10
TECHNO OIL LTD
6,137,738
N/A
547,179,342
11
TONIQUE OIL SERVICES LTD
65,055,054
N/A
3,827,112,622
12
VALCORE ENERGY LTD
59,270,240
N/A
5,177,393,607
SCHEDULE OF DISALLOWED CLAIMS (26) TO DISCHARGES AND SUBSIDY 2010-2011
S/N
NAME OF MARKETERS
VOLUME DEDUCTIBLE
LITRES
SUBSIDY REFUNDABLE
N
1
NNPC
2
ACORN PLC
140,894,149.00
8,514,900,513.00
3
ALMINNUR RESOURCES LTD
46,918,888.00
2,543,800,931.00
4
ANOSYKE GROUP OF COMPANIES LTD
15,769,795.00
1,318,443,535.00
5
ASCON OIL & GAS COMPANY
64,745,352.00
4,451,932,090.00
6
AVANT GARDE ENERGY
19,470,988.00
1,154,824,298.00
7
A - Z PETROLEUM
130,721,532.00
8,065,557,648.00
8
CAH RESOURCES ASSOCIATION LTD
323,005.00
24,206,727.00
9
CHANNEL OIL & PETROLEUM LTD
28,966,976
622,518,071
10
CRUST ENERGY LTD
13,301,936.00
1,192,651,581.00
11
DOWNSTREAM ENERGY SOURCE LTD
39,341,145.00
2,947,780,261.00
12
DOZZY OIL AND GAS LTD
19,081,051.00
1,587,298,801.00
13
DUPORT MARINE LTD
47,374,819.00
3,555,127,358.00
14
ECO-REGEN LTD
38,060,916.00
3,339,101,218.00
15
EURAFIC OIL AND COASTAL SERVICES LTD
42,442,180.00
3,868,147,024.00
16
FIRST DEEP WATER DISCOVERY LTD
12,244,946.00
932,207,739.00
17
FRADRO INTERNATIONAL LTD
45,808,707.00
3,661,643,268.00
18
FRESH SYNERGY LTD
19,350,390.00
1,417,029,059.00
19
HEYDEN PETROLEUM
40,441,260.00
3,345,455,733.00
20
IBAFON OIL LTD
20,134,910.00
1,474,479,459.00
21
IMAD OIL & GAS LTD
40,621,597.00
2,701,002,852.00
22
INTEGRATED OIL & GAS
190,846,561.00
13,252,055,429.00
23
INTEGRATED RESOURCES LTD
13,395,101.00
1,166,486,995.00
24
IPMAN INVESTMENT LTD
113,252,677.00
7,538,589,178.00
25
KNIGHTSBRIDGE
62,705,372.00
1,685,869,439.00
26
LINETRALE OIL SUPPLY AND TRADING COMPANY
18,015,790.00
1,213,903,930.00
TOTALS
1,224,230,043
81,575,013,137
PSF Scheme Participants (45) that were classified as tax defaulters
S/N
COMPANY NAME
1
A - Z PETRO PRODUCTS
2
ACORN PLC
3
ALMINNUR RESOURCES LTD
4
AMG PETRO ENERGY LTD
5
ANOSKE GROUP OF CO. LTD
6
ASB INVESTMENT COY
7
ASCON OIL COY
8
AVANT GARDE ENERGY LTD
9
AX ENERGY LTD
10.
CAPITAL OIL AND GAS (UNDER FIRS INVESTIGATION)
11
BRILA ENERGY LTD
12
CEOTI LTD
13
CRUST ENERGY LTD
14
DOWNSTREAM ENERGY SOURCES LTD
15
ETERNA OIL
16
FRADRO INTERNATIONAL LTD
17
HONEYWELL OIL AND GAS LTD
18
IMAD OIL AND GAS LTD
19
INTEGRATED OIL AND GAS LTD
20
INTEGRATED OIL RESOURCES LTD
21
KNIGHTSBRIDGE
22
LINGO OIL AND GAS
23
LLOYDS NIG LTD
24
LUBCON LTD
25
LUMEN SKIES LTD
26
MAIZUBE PETROLEUM LTD
27
MENOL OIL AND GAS LTD
28
MOB INTEGRATED SERVICES
29
MUT HASS PETROLEUM LTD
30
NADABO ENERGY LTD
31
NATICEL PETROLEUM LTD
32
OBAT OIL AND PETROLEUM LTD
33
OCEAN ENERGY TRADING & SERVICES
34
OWA OIL AND GAS
35
PETRO TRADE ENERGY LTD
36
PRUDENT ENERGY & RESOURCES LTD
37
RYDEN OIL COY LTD
38
SHIELD PETROLEUM OIL NIG LTD
39
SIFAX OIL AND GAS COY
40
STONEBRIDGE OIL LTD
41
SWIFT OIL LTD
42
TAURUS OIL AND GAS
43
TRIQUEST ENERGY LTD
44
VIVENOI ENERGY NIG LTD
45
YANATY PETROCHEMICAL LTD
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