SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

Sabine Oil & Gas Corp – ‘10-K/A’ for 12/31/13 – ‘EX-23.2’

On:  Wednesday, 10/1/14, at 4:47pm ET   ·   For:  12/31/13   ·   Accession #:  38079-14-80   ·   File #:  1-13515

Previous ‘10-K’:  ‘10-K’ on 2/26/14 for 12/31/13   ·   Next:  ‘10-K’ on 3/31/15 for 12/31/14   ·   Latest:  ‘10-K’ on 3/24/16 for 12/31/15

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size

10/01/14  Sabine Oil & Gas Corp             10-K/A     12/31/13   97:28M

Amendment to Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                          HTML   1.88M 
 2: EX-23.1     Consent of Experts or Counsel                       HTML     31K 
 3: EX-23.2     Consent of Experts or Counsel                       HTML     33K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     35K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
66: R1          Document and Entity Information                     HTML     58K 
53: R2          Consolidated Balance Sheets                         HTML    151K 
64: R3          Consolidated Balance Sheets (Parenthetical)         HTML     43K 
69: R4          Consolidated Statements of Operations               HTML    129K 
88: R5          Consolidated Statements of Comprehensive Income     HTML     51K 
55: R6          Consolidated Statement of Equity                    HTML    102K 
63: R7          Consolidated Statements of Cash Flows               HTML    160K 
48: R8          Summary of Significant Accounting Policies          HTML    249K 
38: R9          Property and Equipment                              HTML    102K 
89: R10         Debt                                                HTML    122K 
71: R11         Income Taxes                                        HTML    143K 
70: R12         Shareholders' Equity                                HTML     51K 
76: R13         Stock-Based Compensation                            HTML    310K 
77: R14         Employee Benefits                                   HTML    302K 
74: R15         Fair Value Measurements                             HTML    100K 
78: R16         Derivative Instruments                              HTML    170K 
65: R17         Commitments and Contingencies                       HTML     61K 
67: R18         Costs, Expenses, and Other                          HTML     56K 
73: R19         Selected Quarterly Financial Data (Unaudited)       HTML     74K 
97: R20         Discontinued Operations                             HTML     45K 
84: R21         Supplemental Financial Data-Oil and Gas Producing   HTML    520K 
                Activities (Unaudited)                                           
59: R22         Summary of Significant Accounting Policies          HTML    124K 
                (Policies)                                                       
72: R23         Summary of Significant Accounting Policies          HTML    208K 
                (Tables)                                                         
61: R24         Property and Equipment (Tables)                     HTML     85K 
29: R25         Debt (Tables)                                       HTML     93K 
85: R26         Income Taxes (Tables)                               HTML    144K 
92: R27         Shareholders' Equity (Tables)                       HTML     36K 
43: R28         Stock-Based Compensation (Tables)                   HTML    300K 
42: R29         Employee Benefits (Tables)                          HTML    308K 
46: R30         Fair Value Measurements (Tables)                    HTML    101K 
47: R31         Derivative Instruments (Tables)                     HTML    164K 
49: R32         Commitments and Contingencies (Tables)              HTML     57K 
22: R33         Costs, Expenses, and Other (Tables)                 HTML     45K 
82: R34         Selected Quarterly Financial Data (Unaudited)       HTML     72K 
                (Tables)                                                         
57: R35         Discontinued Operations (Tables)                    HTML     42K 
60: R36         Supplemental Financial Data-Oil and Gas Producing   HTML    527K 
                Activities (Tables)                                              
33: R37         Summary of Significant Accounting Policies          HTML     53K 
                (Description of the Business, Subsequent Event –                 
                Going Concern and Management’s Plan, Cash                        
                Equivalents, Debt Issue Costs and Inventory)                     
                (Details)                                                        
96: R38         Summary of Significant Accounting Policies          HTML     58K 
                (Property and Equipment and Goodwill) (Details)                  
14: R39         Summary of Significant Accounting Policies (Asset   HTML     49K 
                Retirement Obligations) (Details)                                
50: R40         Summary of Significant Accounting Policies (Oil,    HTML     45K 
                Natural Gas, and NGL Sales) (Details)                            
87: R41         Summary of Significant Accounting Policies          HTML     43K 
                (Accounts Receivable) (Details)                                  
31: R42         Summary of Significant Accounting Policies          HTML     81K 
                (Earnings (Loss) per Share) (Details)                            
41: R43         Summary of Significant Accounting Policies          HTML    163K 
                (Comprehensive Income (Loss)) (Details)                          
45: R44         Property and Equipment (Details)                    HTML     69K 
54: R45         Property and Equipment (Divestitures) (Narrative)   HTML    132K 
                (Details)                                                        
21: R46         Debt (Details)                                      HTML    293K 
37: R47         Income Taxes (Components of Income Tax Expense      HTML     60K 
                (Benefit)) (Details)                                             
16: R48         Income Taxes (Income Before Income Tax, Domestic    HTML     41K 
                and Foreign) (Details)                                           
86: R49         Income Taxes (Reconciliation of Income Tax          HTML     57K 
                Computed by Applying Statutory Federal Income Tax                
                Rate) (Details)                                                  
30: R50         Income Taxes (Schedule of Deferred Tax Assets and   HTML     86K 
                Liabilities) (Details)                                           
83: R51         Income Taxes (Summary of Income Tax Contingencies)  HTML     36K 
                (Details)                                                        
34: R52         Income Taxes (Summary of Income Taxes Receivable)   HTML     30K 
                (Details)                                                        
51: R53         Shareholders' Equity (Common Stock and Preferred    HTML     63K 
                Stock) (Details)                                                 
15: R54         Shareholders' Equity (Lone Pine Initial Public      HTML     66K 
                Offering and Spin-off) (Details)                                 
19: R55         Stock-Based Compensation (Narrative) (Details)      HTML     89K 
44: R56         Stock-Based Compensation (Details)                  HTML    197K 
25: R57         Stock-Based Compensation (Range of Exercise         HTML     50K 
                Prices) (Details)                                                
90: R58         Stock-Based Compensation (Employee Stock Purchase   HTML     68K 
                Plan) (Details)                                                  
56: R59         Employee Benefits (Expected Benefit Payments)       HTML     84K 
                (Details)                                                        
75: R60         Employee Benefits (Fair Value of Plan Assets)       HTML     88K 
                (Details)                                                        
36: R61         Employee Benefits (Fair Value of Plan Assets        HTML     81K 
                Parenthetical) (Details)                                         
39: R62         Employee Benefits (Investments of the Plan and      HTML     80K 
                Funded Status) (Details)                                         
81: R63         Employee Benefits (Annual Periodic Expense and      HTML     75K 
                Actuarial Assumptions) (Details)                                 
79: R64         Employee Benefits (Other Employee Benefit Plans)    HTML     45K 
                (Details)                                                        
58: R65         Fair Value Measurements (Details)                   HTML     42K 
80: R66         Fair Value Measurements (Details 2)                 HTML     66K 
35: R67         Derivative Instruments (Details)                    HTML     46K 
62: R68         Derivative Instruments (Details 2)                  HTML     51K 
91: R69         Derivative Instruments (Details 3)                  HTML     42K 
18: R70         Derivative Instruments (Details 4)                  HTML     74K 
28: R71         Commitments and Contingencies (Details)             HTML     83K 
52: R72         Commitments and Contingencies (Narrative)           HTML     44K 
                (Details)                                                        
24: R73         Costs, Expenses, and Other (Details)                HTML     79K 
94: R74         Selected Quarterly Financial Data (Unaudited)       HTML     55K 
                (Details)                                                        
32: R75         Discontinued Operations (Details)                   HTML     63K 
26: R76         Supplemental Financial Data-Oil and Gas Producing   HTML    134K 
                Activities (Schedule of Proved Developed and                     
                Undeveloped Oil and Gas Reserve) (Details)                       
27: R77         Supplemental Financial Data-Oil and Gas Producing   HTML     42K 
                Activities (Capitalized Costs Relating to Oil and                
                Gas Producing Activities) (Details)                              
20: R78         Supplemental Financial Data-Oil and Gas Producing   HTML     52K 
                Activities (Cost Incurred in Oil and Gas Property                
                Acquisition, Exploration, and Development                        
                Activities) (Details)                                            
23: R79         Supplemental Financial Data-Oil and Gas Producing   HTML     62K 
                Activities (Results of Operations for Oil and Gas                
                Producing Activities) (Details)                                  
68: R80         Supplemental Financial Data-Oil and Gas Producing   HTML    115K 
                Activities (Standardized Measure of Discounted                   
                Future Cash Flows Relating to Proved Reserves)                   
                (Details)                                                        
93: XML         IDEA XML File -- Filing Summary                      XML    156K 
17: EXCEL       IDEA Workbook of Financial Reports                  XLSX    545K 
40: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   4.83M 
 8: EX-101.INS  XBRL Instance -- fst-20131231                        XML   7.14M 
10: EX-101.CAL  XBRL Calculations -- fst-20131231_cal                XML    446K 
11: EX-101.DEF  XBRL Definitions -- fst-20131231_def                 XML   1.30M 
12: EX-101.LAB  XBRL Labels -- fst-20131231_lab                      XML   3.42M 
13: EX-101.PRE  XBRL Presentations -- fst-20131231_pre               XML   1.78M 
 9: EX-101.SCH  XBRL Schema -- fst-20131231                          XSD    316K 
95: ZIP         XBRL Zipped Folder -- 0000038079-14-000080-xbrl      Zip    550K 


‘EX-23.2’   —   Consent of Experts or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 <!   C:   C: 
  FST 12-31-2013 Ex. 23.2 D&M Consent (10-K/A)  


DEGOLYER AND MACNAUGHTON
5001 SPRING VALLEY ROAD
SUITE 800 EAST
DALLAS, TEXAS 75244
 
October 1, 2014
Forest Oil Corporation
707 Seventeenth Street
Suite 3600
Denver, Colorado 80202

Ladies and Gentlemen:

We hereby consent to the use of our name and the information regarding our review of Forest's estimates of reserves in the sections “Preparation of Reserves Estimates,” “Independent Audit of Reserves,” “Risk Factors” and in Note 14 to the consolidated financial statements in the Annual Report on Form 10-K/A of Forest Oil Corporation (the “Company”) for the year ended December 31, 2013 (the “10-K/A”), and the inclusion of our report dated January 24, 2014 with respect to our audit of net proved crude oil, condensate, natural gas liquids, and natural gas reserves of the Company as of December 31, 2013, as exhibit 99.1 to the 10-K/A. We further consent to the incorporation by reference of the foregoing into the Company's Registration Statements as follows: (i) the Registration Statement (No. 333-188424) on Form S-8 of Forest Oil Corporation—Employee Stock Purchase Plan and 2007 Stock Incentive Plan, (ii) the Registration Statements (Nos. 333-81529, 333-127873 and 333-160153) on Form S-8 of Forest Oil Corporation—Employee Stock Purchase Plan, (iii) the Registration Statements (Nos. 333-62408 and 333-108267) on Form S-8 of Forest Oil Corporation—2001 Stock Incentive Plan, (iv) the Registration Statements (Nos. 333-145726 and 333-167004) on Form S-8 of Forest Oil Corporation—2007 Stock Incentive Plan, (v) the Registration Statement (No. 333-184213) on Form S-8 of Forest Oil Corporation—Patrick R. McDonald Restricted Stock Inducement Agreement and Performance Unit Inducement Agreement, and (vi) the Registration Statement (No. 333-182776) on Form S-3 of Forest Oil Corporation.
 

Very truly yours,
DeGOLYER and MacNAUGHTON
Texas Registered Engineering Firm F-716








Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing    Date    Other Filings
Filed on:10/1/1410-Q/A,  8-K
1/24/144
For Period end:12/31/1310-K,  ARS
 List all Filings 
Top
Filing Submission 0000038079-14-000080   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Fri., May 3, 7:44:07.1pm ET