Eagle Energy Trust

Page 1

VISION GROWTH INCOME 2010 ANNUAL REPORT


Eagle Energy Trust trades on the Toronto Stock Exchange under the symbol EGL.UN.

B


EAGLE ANNUAL REPORT 2010

A New Era for Energy Trusts Eagle Energy Trust is a new, publicly traded trust that pays monthly distributions to its unitholders. Ours is a tried and true business, with a new approach. Unaffected by the tax changes that came into effect for Canadian trusts at the beginning of 2011, Eagle signals a new era for energy trusts in Canada.

02 Letter to Our Unitholders 07 Your Investment 09 Our First Asset 11 Reserves 12 Code of Business Conduct and Ethics 12 Health, Safety and the Environment 13 Directors and Officers 15 Corporate Governance 16 Corporate Information


Eagle is delivering tax advantaged monthly distributions through an innovative business strategy that fits squarely within the new trust regulations.


EAGLE ANNUAL REPORT 2010

Letter to Our Unitholders On November 24, 2010, Eagle completed its Initial Public Offering (“IPO”) marking the first new publicly traded energy trust to be formed in Canada since 2006. For me, this was a deeply personal event. In part, our IPO marked the conclusion of a creative process which I had begun in November 2006 when it became apparent that the status quo for Canadian trust investors had changed. More importantly, Eagle’s IPO represented what I and others believed would be a new era for a tried and true style of business which investors had embraced for over 20 years and had come to depend on for a portion of their monthly income. This is why we created Eagle. This is why we were able to attract a dedicated management team and Board, each with a history and a culture of excellence. This is why you have entrusted us with your investment.

Our Focus on Yield

2010

We know first-hand how important consistent distributions

for what we have done in creating Eagle. We have paved

are to investors. During the past six months, I have

the way toward filling a void in the market, which is

spoken with many Eagle unitholders and I have heard how

important to me because it impacts people’s livelihoods.

distributions paid by Canadian trusts over the past 20

About three-quarters of Eagle units are held by retail

years have made a measurable difference in their lives. I

investors and we welcome the opportunity to be part

have listened as our investors have expressed appreciation

of the investment portfolio of the average Canadian.

January

April

May

August

September

Richard Clark completes Eagle’s business plan and begins sourcing suitable assets for Eagle’s IPO.

Peter Churcher joins as Executive Vice President, Engineering and Geosciences.

Purchase negotiations commence for the Salt Flat Field.

Purchase and sale agreement signed to acquire the Salt Flat Field.

Preliminary prospectus and trust documents are finalized and asset due diligence is completed.

Engaged Scotia Capital as lead underwriter for Eagle’s IPO.

Kelly Tomyn joins as Vice President, Finance and CFO.

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Our Structure

Why the United States

Eagle was developed by our management and Board, along

As trust rules were changing in Canada, I observed a few

with leading tax experts; in fact, a lot of the thought process

publicly traded Canadian companies conducting oil and

took place in front of my home computer. Our model is not a

gas operations in the U.S. and saw how capital for funding

loophole in the tax legislation. We have taken respected and

growth appeared to be more accessible in Canada than in

trusted elements of the former energy trusts and added an

the U.S. This observation led me to a business strategy which

innovative business strategy which fits squarely within the new

I believed made sense. We could have chosen any country

trust tax rules.

outside of Canada in which to conduct our operations, but the

Eagle has a straight-forward business model with a simple innovation. We are able to deliver tax advantaged distributions because we are a trust and all of our assets are located in the United States. In a brief explanation, the federal government’s new trust tax legislation is clear. To qualify for favourable tax treatment, a trust may be publicly traded if it only holds properties outside

doing business internationally. The maturity and diversity

U.S. was the obvious choice for many reasons.

We have taken respected and trusted elements of the former energy trusts and added an innovative business strategy which fits squarely within the new trust regulations.

of Canada. This is how we have structured Eagle.

October Prospectus is filed on October 16. Marketing road show commences.

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October/ November Three-week cross Canada roadshow with over 75 presentations to major investment houses.

of the oil and gas reserves in the U.S. means Eagle has more low risk opportunities than it might in other countries. The presence of Canadian banks and a broad pool of industry talent also makes it easier to execute our business model in the U.S., compared to most other countries.

In summary, we can acquire, operate and exploit U.S. oil and gas reserves at competitive costs compared to Canadian reserves. The U.S. presents many opportunities for a growing trust. On one end of the industry spectrum, larger companies are pursuing resource plays and acquiring large blocks of undeveloped land with little or no existing production. At the other end, certain upstream companies are pursuing ultra long-life reserves with less remaining upside. In the middle is a large swath of assets with low-risk development potential that are outside our competitors’ areas of interest. When combined with deal flow that is often many times higher than in Canada,

Business costs in the U.S. are comparable to Canada, deal

the opportunity for acquiring assets to sustain distributions

flow is higher, and average acquisition costs for producing oil

is attractive. Eagle expects to have access to the capital

and gas assets are competitive. The proximity to Canada’s

necessary for us to be competitive in the U.S. market, setting

petroleum capital in Calgary minimizes the costs of

the stage for accretive acquisitions.

November 24

December

December

Closed $130 million IPO, the 1st public energy trust launch since 2006. Eagle units start trading on the TSX.

Kirt Warrack joins Eagle as Chief Accountant in Calgary, along with Danae Parker, Manager, Production Analysis.

IPO overallotment raises an additional $19.5 million.

Closed the acquisition of the Salt Flat Field at attractive metrics.

First distribution announced.

Exit production for the year exceeds 1,300 bbl/d, which is at the upper range of our IPO guidance.

2011


EAGLE ANNUAL REPORT 2010

Our First Asset Concurrent with the closing of our IPO, we completed the acquisition of our first asset. The Salt Flat Field in south central Texas produces high netback, light oil. Up until three years ago when the first horizontal drilling was initiated, it was an abandoned field with almost 75% of the original-oil-in-place still to be recovered. Through a joint venture, and our 80% field working interest, we have an aggressive re-development program underway with 23 horizontal wells drilled since June 1, 2010 with 100% success.

Over time, our initial asset investment will deliver a cash

drill 21 oil wells in 2011 and our forecast is for production to

flow stream sufficient to fund the capital program in the

average 1,900 to 2,100 bbl/d for the year. The Salt Flat Field

field and also to pay our distributions. As we build our asset

will provide immediate visible growth as we evaluate accretive

base beyond the Salt Flat Field, our focus will be to acquire

acquisitions of other conventional oil and gas assets in select

conventional and long life reserves that will allow us to grow

basins in the U.S.

our production and deliver predictable monthly income to our unitholders.

The Tax Advantage From an investor’s perspective, the Eagle model is a straightforward investment. Our unitholders receive distributions which are either taxed as interest income, or classified as a return

Making the simple complicated is commonplace; making the complicated simple — awesomely simple — that’s creativity!

reserve estimate of 7.1 million barrels of light oil. We expect to

Jazz musician, Charles Mingus

of capital which does not attract current tax. Eagle units can also be held within an RRSP, TFSA, or other deferred plan. We currently estimate that non-taxable (RRSP or TFSA) investors will earn a yield premium of 3.5% when compared to a peer group of dividend paying, oil weighted Canadian corporations.

Much has been accomplished since our IPO five months ago. Many people have contributed to the launch of Eagle and I would like to offer my personal thanks for their effort and support, including our Board of Directors and the Eagle team in both Canada and the U.S. Experience and innovation led to Eagle’s launch. An evolved trust model, grounded by proven and respected components that both investors and capital markets know and trust, will be our legacy.

A New Era for Trusts The innovative thinking behind our business model is balanced

During the past 10 months, our production has increased over

by three important elements: Vision, Growth and Income. Our

Richard W. Clark

300% to more than 1,300 bbl/d. Based on our 2010 year end

vision has created a sustainable energy yield product, which

President and Chief Executive Officer

independent reserve report, total field development could see

fills an important niche in the investment landscape.

April 14, 2011

us drill at least 69 horizontal wells with a proved plus probable

January

February

February

March

March

April

Eagle announces $23 million 2011 capital budget for the Salt Flat Field. Acquired 500+ additional acres in the Salt Flat Field.

Press release of 2010 year end reserves. 300% of 2010 production was replaced with new reserve additions.

Dusty Dumas joins as our U.S. Controller in Houston.

The Eagle team expands with Bob Cunningham, Vice President, Business Development in Houston and Executive Assistant, Donna Caron in Calgary.

The field operations grow to include Bernadette Jurica, Drilling Engineer, and Justin Prichard-Jones, Production Engineer, based in Luling, Texas.

Production growth is on track with 23 wells drilled since June 1, 2010.

Jo-Anne Bund joins as General Counsel.

Distribution, Reinvestment and Premium DistributionTM Plan implemented.

Continue to evaluate low risk, high netback growth opportunities.

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Eagle Energy Trust

Current production is 100% light oil from low risk redevelopment of a formerly abandoned field in south central Texas.

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EAGLE ANNUAL REPORT 2010

Vision To create wealth for our investors by combining innovation, expertise and opportunity.

Growth To ensure long term sustainability, we are targeting growth in production and reserves through our capital program and accretive acquisitions.

Income In a market starved of income products, our goal is to maintain predictable monthly distributions.

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Your Investment Eagle is a Yield-focused Mutual Fund Trust

You will have a 15% withholding on the entire distribution, which

Under Canada’s new tax legislation for trusts which came into

Our Business Strategy

effect in January 2011, Eagle is not taxable at the trust level due to one strategic element in our business model — all of our properties are outside of Canada. We structured Eagle to comply with the new trust legislation in order to fill an important niche in the Canadian investment landscape, a lack of yield-focused energy products for investors. Eagle is not a SIFT trust.

Income Tax Treatment for Investors

you may be able to recover as a foreign tax credit. (1)

As a trust, our goal is to target accretive acquisitions with remaining upside, which allows us to add reserves and production through low risk exploitation. We see a large number of properties within those acquisition parameters. In addition, there is a high percentage of U.S. oil and gas reserves held privately by non-industry investors that offer consolidation potential. The costs of doing business in the U.S. are competitive

For Canadian residents, Eagle units can be held in an RRSP,

compared to Canada, including acquisition metrics. We

a TFSA, or other deferred plan. A portion of the distribution

believe we can acquire, operate and exploit U.S. reserves at

to unitholders is treated as income and the balance is treated

competitive costs compared to Canadian reserves.

as a return of capital, which reduces the adjusted cost base in the units. For 2010, no distributions were required to be included in the income of unitholders. In the coming years, we expect the taxable component to be approximately 40% to

Patterson 128 rig drilling on the Salt Flat Field.

50% of the total distribution. In addition, Canadian residents are not required to file a U.S. tax return. For U.S. investors, a portion of Eagle’s distributions will be treated as qualified dividends in the U.S., with the balance as a return of capital, which reduces the adjusted cost base in

The market is starved for yield investment product. That void was one impetus for the founding of Eagle. In 2011, we are targeting an annual distribution of $1.05 per unit, or $0.0875 per unit monthly.

the units. (1) T his is general information only and we encourage investors to consult their own tax advisors.

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EAGLE ANNUAL REPORT 2010

U.S. vs Canada* Canada

USA

$20.00 $16.00 In the sedimentary basins we are targeting, we are seeing

and reserves. We will also maintain control over capital

competitive operating costs. At our Salt Flat Field, 2011

spending, either through directly operating a property, or

operating costs are expected to be in the $10.00 to $11.50

through our operating agreements with partners.

per barrel range, which is competitive compared to average operating costs for similarly sized Canadian producers.

All of our assets will be located onshore in the United States,

As we build a production and reserve base, the type of

the Midcontinent, the Rockies, North and South Dakota and

assets we acquire is critical for the long term sustainability

Montana. Our initial asset is 100% light oil, reflecting a focus

of distributions. We are targeting oil and gas properties

on near term profitability. Future acquisitions may be mixed

with a total proved reserve life of eight years or more, with

between oil and natural gas depending on profitability.

predominantly in the producing sedimentary basins in Texas,

$12.00 $8.00 $4.00 $0.00 2004

2005

2006

2007

2008

Operating Costs ($/bbl)

predictable cash flows. Our assets must also have low risk development upside where we can profitably add production

Canadian Oil

Permian Oil

$250,000

Cash Flow

Cash Distribution Model

$200,000

Eagle plans to distribute approximately 50% of its net

$150,000

operating cash flow to unitholders in 2011 with the balance

50% 50%

$

dedicated to development drilling in the Salt Flat Field distribution of $1.05 per unit for 2011, or $0.0875 per unit monthly.

$ Unitholders

• Drilling • P otential acquisitions

$100,000

and potential acquisitions. Eagle is targeting an annual $50,000 $0 0

5

10

20

15

25

30

35

RLI

Aquisition Metrics ($/bbl/day) * Source: IHS Herold Inc.

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1,300

726

Our First Asset

438 320

Located in Caldwell County in south central Texas, the Salt Flat Field is producing light oil from the Edwards limestone formation. Eagle closed the acquisition of an 80% working

Q2 2010

Q3 2010

Q4 2010

Q1 2011

interest in the field on November 24, 2010, with an effective date of June 1, 2010. The field is undergoing re-development

Average Daily Production (bbl/d)

after being discovered in 1928, explored with over 500 vertical wells and then shut-in during the 1960s. An estimated 26% of the original recoverable reserves in the field were produced by these old vertical wells. Since 2008, more than 35 horizontal wells have been drilled which have derisked the development

2011 Capital Program This year’s capital spending in the Salt Flat Field is aimed at visible growth. Eagle plans to invest $23 million for the drilling of 21 horizontal wells and five water disposal wells, along with associated facilities. We expect the spud to tie-in cycle time to be reduced to less than three weeks following completion of an electricity trunk line in the second quarter of 2011. Eagle’s working interest production is expected to average 1,900 to 2,100 bbl/d in 2011.

program. Analogue fields next door that have been on production since the 1930s suggest that up to 42% of 23

the original oil in place can be recovered. Full field development, based on a report by our independent reserve evaluators, outlined 69 horizontal drilling locations remaining to be drilled after June 1, 2010. At year end 2010, 56 wells remained to be drilled, primarily moving reserves from

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the proved undeveloped category to the producing reserves category. Before the recent run up in oil prices, 7.1 million barrels of proved plus probable reserves were valued at

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Q3 2010

$173 million (at a 10% discount).

Q4 2010

Q1 2011

Cumulative Wells Drilled (gross)

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In 2011, we expect to have average production ranging from 1,900 to 2,100 bbl/d of light oil.


EAGLE ANNUAL REPORT 2010

The Opportunity • 100% light oil, 36 degree API. •P remium netbacks (2010 – $48.00/bbl at US$88.00 WTI).

Eagle has begun the commercial re-development of the Salt Flat Field. 23 horizontal wells have been drilled since June 1, 2010 with 100% success. Initial production per well has averaged 170 bbl/d.

•L ow operating costs (excluding transportation, 2010 – $10.25/bbl). • 80% field working interest.

The play has also been derisked by drilling success in two nearby oil fields, Darst Creek and Luling Branyon, where more than 150 wells have been drilled since 1992.

•R eserve Life Index 14.6 years (proved plus probable).

Activity Update •A djusted purchase price $127 million. Drilling Rig

•C urrent production is 1,300 bbl/d, up more than 300% from June 1, 2010.

Salt Water Injector Tank Battery

Lower Edwards Formation

2,700 feet

Impermeable Layer

3,000 feet

Upper Edwards Formation

2,000+ feet

Oil

Water

Horizontal wells completed in the Upper Edwards produce oil, water and small amounts of gas, which is processed at a nearby tank battery. Water is disposed of down hole in the Lower Edwards via a vertical well.

•F ield development program of 69 horizontal wells; no fracture or acid stimulation is required. •2 3 wells drilled from June 1, 2010 to date. •F orecast 2011 average production of 1,900 to 2,100 bbl/d.

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2010 Year End Reserve Report Highlights • Total proved plus probable reserves of approximately 7.1 million barrels of oil, 43% of which are categorized as proved. •T otal reserve additions of 318 Mbbls over the seven months since the June 1, 2010 effective acquisition date, resulting in 300% of volumes produced from June 1 to December 31, 2010 being replaced. •A US$44 million increase in proved plus probable reserves value since June 1, 2010, after having produced 99.5 Mbbls. •A current Reserve Life Index of 14.6 years based on January 2011 average production of 1,327 bbl/d. • 100% of the reserves are light oil.

Reserves The independent engineering firm of GLJ Petroleum

exceed the proved reserves estimates. Probable reserves

Consultants Ltd. evaluated 100% of Eagle’s reserves.

estimates have at least a 50% probability that the quantities

Eagle’s reserve estimates have been calculated in

actually recovered will equal or exceed the sum of the

accordance with National Instrument 51-101 Standards

proved plus probable reserves estimate.

of Disclosure for Oil and Gas Activities and are disclosed in Eagle’s Annual Information Form for the year ended December 31, 2010, which is available on SEDAR and on our website. Proved reserves have at least a 90% probability that quantities actually recovered will equal or

In just seven months, Eagle replaced 300% of 2010 production through development drilling.

Summary of Net Present Value of Future Net Revenue Net Present Value of Future Net Revenue Before Income Taxes Discounted at (%/year) (1) 0%

5%

10%

15%

20%

(US$000)

(US$000)

(US$000)

(US$000)

(US$000)

Developed producing

47,718

38,762

32,885

28,787

25,784

Developed non producing

21,611

17,593

14,893

12,982

11,566

Reserves Category Proved

Undeveloped

55,108

41,947

33,159

26,984

22,456

Total proved

124,438

98,302

80,938

68,753

59,807

Total probable

192,528

129,054

92,361

69,510

54,376

Total proved plus probable

316,966

227,356

173,299

138,263

114,183

Notes: (1) E stimates of after-tax future net revenue are not presented because the Trust will not be subject to taxes in Canada. (2) I t should not be assumed that the present values of estimated future net revenue shown above are representative of the fair market value of the reserves. There is no assurance that such price and costs assumptions will be attained and variances could be material. The recovery and reserves estimates of crude oil reserves provided are estimates only and there is no guarantee that the reserves, as estimated, will be recovered. Actual reserves may be greater than or less than the estimates provided. (3) P resent values of estimated future net revenue shown above are based on GLJ’s escalated price forecast as of December 31, 2010, which assumes a base 2011 oil price of US$88/bbl. (4) T otals may not add due to rounding.

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EAGLE ANNUAL REPORT 2010

Code of Business Conduct and Ethics

Summary of Oil Reserves

Eagle has adopted a written code of business conduct and Company Gross(1) Reserves Category

(Mbbl)

ethics that encourages and promotes a culture of ethical business conduct by its directors, management, employees and consultants.

Proved Developed producing

987

Developed non producing

464

Undeveloped

1,600

Total proved

3,051

Total probable

4,023

Total proved plus probable

7,073

Notes: (1) Gross reserves are Eagle’s total working interest share before the deduction of any royalties and without including any royalty interest of Eagle. (2) Totals may not add due to rounding

Health, Safety and the Environment High standards of health and safety and a commitment

contact with our operations, including landowners and local

to the environment (HS&E) are an integral part of Eagle’s

communities. Our due diligence in working with an operator

strategic and economic decision making.

includes ensuring they have a record of compliance with

Prior to acquiring a property, Eagle conducts a thorough review to ensure the asset has no significant safety or environmental liabilities. While Eagle does not currently operate drilling programs or field production, a core business strategy is to partner with respected operators with technical and field experience in areas where we hold

Mbbl

requires assurance that drilling projects are designed and conducted, and facilities constructed and operated in a manner that minimizes environmental impacts and promotes the health and safety of all those who could be impacted by our operations.

assets, and those with a demonstrated record of high

This emphasis on high standards of HS&E is important

standards of performance with regards to HS&E.

to Eagle, as well as being integral for our partners,

Probable

4,023

government regulations and industry standards. Eagle also

Eagle recognizes that health and safety are paramount for our operational partners and contractors in both the drilling

contractors, the residents and stakeholders near our operations and, ultimately, for our unitholders.

and production phases, and for all those who come in

Proved

3,051 Mbbl

Total 7,073 Mbbl

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Board of Directors

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David M. Fitzpatrick

Bruce K. Gibson

Warren D. Steckley

Joseph W. Blandford

Richard W. Clark

Chairman of the Board

Audit Committee Chair

Reserves & Governance Committee Chair

Compensation Committee Chair

President, Chief Executive Officer and Director

Mr. Fitzpatrick is a geological engineer with more than 30 years industry experience including being a founder, President and Chief Executive Officer of Shiningbank Energy Income Fund, a TSX listed Canadian energy trust. Mr. Fitzpatrick is currently a director of Pinecrest Energy Inc., Compton Petroleum Corporation and Twin Butte Energy Ltd.

Mr. Gibson was formerly the Vice President and Chief Financial Officer of Shiningbank Energy Income Fund. His 35 years of industry experience includes oil and gas financial management, commodity marketing and public equity market issues. Prior to Shiningbank, Mr. Gibson was the Chief Financial Officer of Magrath Energy Corp. and Northridge Exploration Ltd.

Mr. Steckley combines more than 32 years of oil and gas industry experience with financial and investment expertise. Mr. Steckley is currently President, Chief Operating Officer and a Director of Barnwell of Canada, Limited, an oil and gas company and wholly owned subsidiary of Barnwell Industries Inc., a public company listed on the American Stock Exchange.

Mr. Blandford has over 35 years of oil and gas industry experience, and was the Chairman and Chief Executive Officer of Atlantia Offshore Limited, a Houston based company. Mr. Blandford is a member of the Independent Petroleum Association of America, the American Petroleum Institute and the American Society of Civil Engineers. Although retired since 2003, Mr. Blandford also serves on the University of Texas Chancellor’s Council and the University of Texas Development Board.

Mr. Clark’s career includes over 19 years in the legal profession, first as a founding partner at a boutique oil and gas firm and then for 10 years at a national law firm in Canada, where he specialized in the areas of corporate finance, securities, mergers and acquisitions and venture capital. He has extensive experience in the royalty trust sector and was a key contributor to the governance, capital markets, finance and growth strategy at Shiningbank Energy Income Fund.


EAGLE ANNUAL REPORT 2010

Management Richard W. Clark

Peter L. Churcher

Kelly A. Tomyn

Robert J. Cunningham

Dusty J. Dumas

President, Chief Executive Officer and Director

Executive Vice President, Engineering and Geosciences

Vice President, Finance and Chief Financial Officer

Vice President, Business Development

U.S. Controller

Mr. Clark’s career includes over 19 years in the legal profession, first as a founding partner at a boutique oil and gas firm and then for 10 years at a national law firm in Canada, where he specialized in the areas of corporate finance, securities, mergers and acquisitions and venture capital. He has extensive experience in the royalty trust sector and was a key contributor to the governance, capital markets, finance and growth strategy at Shiningbank Energy Income Fund.

Mr. Churcher is a petroleum professional with over 24 years of varied geological, engineering and business experience in the global oil and gas industry, most recently as Global Head of Upstream Business Development with the Abu Dhabi National Energy Company (TAQA). Prior to joining TAQA, he was the Manager of Business Development for PrimeWest Energy Trust. Mr. Churcher has lived, worked and transacted in the U.S. and has extensive experience with the technical and business environment in the U.S.

Ms. Tomyn has over 21 years experience in the oil and gas industry developing and executing financial strategies primarily for publicly traded companies, including Diamond Tree Energy Inc., Ranchgate Energy Inc., Saddle Resources Inc., WestPoint Energy Inc. and most recently as Vice President, Finance and Chief Financial Officer with Aduro Resources Ltd., a private company.

Mr. Cunningham has over 25 years of oil and gas experience including business development, finance, energy banking and risk management. Most recently, he was Vice President, Finance and Business Development of Zone Energy, LLC, a privately held oil and gas company. He holds a Bachelor of Business Administration degree in Finance from The University of Houston.

Mr. Dumas has over 20 years of financial experience including roles as Controller and Chief Financial Officer for both publicly traded as well as private enterprises. Dusty has led merger and acquisition projects and participated in several public offering transactions. Dusty is a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA). He holds both a Bachelor of Business Administration in Accounting and a Master of Business Administration in Finance.

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Corporate Governance At Eagle, we believe that corporate governance is fundamental

Eagle’s distribution-focused model. There is regular contact

Reserves & Governance Committee

to all of our business dealings, our reputation with unitholders

between the directors and management, which allows for

The Reserves & Governance Committee is responsible

and within the larger investment community and, ultimately,

open and timely dialogue and decision making.

for reviewing the year-end reserves evaluation report

is crucial to our success. Both management and the Board

Board Composition

in all aspects of our business and our operations, including

Each year, directors are elected by unitholders at the Annual

second mandate is to ensure that the process of corporate

regular and open communication with unitholders and full

General Meeting. The Board is responsible for nominating

governance is ingrained in the structure and functioning of

and transparent disclosure in our business transactions and

new directors with appropriate experience and skill sets. To

the Board. This committee is also charged with ensuring

financial reporting.

ensure non-partisan leadership, the Board is comprised of one

the Board is aware of new developments and current

management member and four independent directors.

legislation regarding corporate governance and the

Duties of the Board The Board is responsible for the stewardship of Eagle.

review, recommending its acceptance to the Board. Its

responsibilities of directors. All directors and committees, individually or as a whole, have the right to retain independent legal counsel or other

Audit Committee

professional advisors. The Board also has the right to, and

The Audit Committee is responsible for overseeing Eagle’s

regularly does, meet without management present. All of

accounting and financial reporting processes. The committee

the independent directors serve on a committee. Each

meets with management to review the quarterly financial

committee meets as required, and all directors are asked

statements and directly with Eagle’s external auditors to review

to attend each Board meeting, and meetings of a committee

the annual financial statements, both prior to presentation to

on which they serve.

the Board for approval.

ranging nature, including the level of monthly distributions,

Board Committees

Compensation Committee

and to decide on matters that could have a major impact

To help discharge its responsibilities, the Board

on our operations, such as acquisitions, financing decisions

operates with three committees, all comprised of

reasonable compensation for directors and management and

and material corporate matters. Management operates the

non-management directors.

The Board has direct responsibility for such matters as strategic planning, assessing opportunities and risks of the business, and ensuring that systems are in place to manage those risks. The Board approves annual operating and capital budgets, equity issues and has established long-term debt parameters within which Eagle is expected to operate. The Board meets regularly to consider matters of a wide

business on a day-to-day basis, in accordance with such specific responsibilities and expectations as are set by the Board. These include conducting business in a cost-effective manner and the execution of a growth strategy to sustain

15

prepared by independent engineers and, subject to this

are committed to high standards of corporate governance

The Compensation Committee is charged with recommending implementing the equity-based and incentive compensation plans, policies and programs. These recommendations are presented to the Board for review and approval.


EAGLE ANNUAL REPORT 2010

Forward-looking Statements

Corporate Information Board of Directors

Officers

David Fitzpatrick

Richard W. Clark

Chairman of the Board

President, Chief Executive Officer and Director

Bruce K. Gibson

Peter L. Churcher

(2)

Director Warren D. Steckley

Executive Vice President, Engineering and Geosciences Kelly A. Tomyn

(1)

Director Joseph W. Blandford

Vice President, Finance and Chief Financial Officer (3)

Robert J. Cunningham

Director

Vice President, Business Development

Richard W. Clark

Dusty J. Dumas

President, Chief Executive Officer and Director

U.S. Controller

(1) Reserves & Governance Committee Chair

Auditors

(2) Audit Committee Chair

PricewaterhouseCoopers LLP

(3) Compensation Committee Chair

Trustee and Transfer Agent Computershare Trust Company of Canada

Engineering Consultants GLJ Petroleum Consultants Ltd.

Annual General Meeting

Bankers

Unitholders are cordially invited to attend the Annual

Bank of Nova Scotia

General Meeting to be held on May 18, 2011 at 3 p.m. (MDT) in the Devonian Room at the Calgary Petroleum Club,

Legal Counsel

319 – 5th Avenue SW, Calgary, Alberta.

McCarthy Tétrault LLP

Design: Bryan Mills Iradesso

Certain of the statements made and information contained in this Annual Report are forward-looking statements and forward-looking information (collectively referred to as “forward-looking statements”) within the meaning of Canadian securities laws. Statements relating to the volumes and future net revenue of “reserves” are deemed to be forward-looking statements as they involve the implied assessment, based on certain estimates and assumptions, that the reserves described exist in the quantities predicted or estimated and can be profitably produced in the future. This Annual Report also contains forward-looking statements pertaining to, and which rely on assumptions as to, the estimated volumes and estimated value of Eagle’s reserves, forecasted production levels, future oil prices and the expected timing of tying in the remaining wells. These forward-looking statements are based on Eagle’s current beliefs as well as assumptions made by, and information currently available to Eagle, including the accuracy of the estimates of Eagle’s reserves volumes, future commodity prices and costs assumptions, future production levels, the ability to obtain equipment in a timely manner to carry out development activities, the ability to market oil successfully, and the ability to obtain financing on acceptable terms to fund Eagle’s planned expenditures. Although management considers these assumptions to be reasonable based on information currently available to it, they may prove to be incorrect. These assumptions necessarily involve known and unknown risks and uncertainties inherent in the oil and gas industry such as geological, technical, drilling and processing problems and other risks and uncertainties, as well as the business risks discussed in Eagle’s Annual Information Form dated March 9, 2011 under the heading “Risk Factors.” Undue reliance should not be placed on forward-looking statements, which are inherently uncertain, are based on estimates and assumptions, and are subject to known and unknown risks and uncertainties (both general and specific) that contribute to the possibility that the future events or circumstances contemplated by the forward looking statements will not occur. Although we believe that the expectations conveyed by the forward-looking statements are reasonable based on information available to us on the date the forward-looking statements were made, there can be no assurance that the plans, intentions or expectations upon which forwardlooking statements are based will in fact be realized. Actual results will differ, and the difference may be material and adverse to Eagle and its unitholders. Eagle does not undertake any obligation, except as required by applicable securities legislation, to update publicly or to revise any of the included forward-looking statements, whether as a result of new information, future events or otherwise. Unlike fixed income securities, Eagle has no obligation to distribute any fixed amount, and reductions in, or suspensions of cash distributions may occur that would reduce future yield. All material information pertaining to Eagle Energy Trust may be found at www.sedar.com or on Eagle’s website at www.eagleenergytrust.com.

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Calgary Office

Houston Office

Eagle Energy Inc. Suite 900, 639-5th Avenue SW Calgary, Alberta T2P 0M9

Eagle Hydrocarbons LLC Suite 3005, 333 Clay Street Houston, Texas 77002

Phone: (403) 531-1575 Fax: (403) 266 4124 Email: info@eagleenergytrust.com

Phone: (713) 300-3245 Fax: (713) 300-3240

www.eagleenergytrust.com

TSX : EGL.UN


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