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Interim Results to 30 June 2008 (Matra Petroleum)

Date : 21/08/2008 @ 07:00
Source : UK Regulatory (RNS and others)
Stock : Matra Petroleum Plc (MTA)
Quote : 0.875  0.125 (16.67%) @ 10:50
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Interim Results to 30 June 2008 (Matra Petroleum)

    RNS Number : 7630B
  Matra Petroleum PLC
  21 August 2008
   

    PRESS RELEASE

    21 August 2008

    Matra Petroleum plc ("Matra" or "the Company")

    Interim Results for the six months ended 30 June 2008

    Matra Petroleum plc today announces its interim results for the six month period ended 30
June 2008.

    Peter Hind, Managing Director of Matra Petroleum, said:

    "We have a significant and valuable discovery, Sokolovskoe, on our Russian exploration
licence. Following the drilling of a second well
and remapping of the discovery, we anticipate an appraisal well will be drilled in the second
half of this year on the crest of the
structure. Independent consultants, Senergy, have placed a valuation on Sokolovskoe on a "most
likely" case of $172 million, equivalent to
approximately 16 pence per share on a fully diluted basis. 

    In order to complete our next stage of work on the license we will need to raise further
finance. Given that we have a valuable
discovery that has been confirmed by Senergy, there are several options open to us and we are
evaluating these currently. 

    In addition to progressing the development and further exploring our block, we are
continuing to focus our new venture efforts in and
around Orenburg in Russia where we continue to see potential to add value."



    For further information please contact:

 Matra Petroleum plc                          www.matrapetroleum.com
 Peter Hind, Managing Director                +44 (0) 7990 807855
 Aquila Financial Limited (Public Relations)                        
 Peter Reilly                                 +44 (0) 118 979 4100
 RFC Corporate Finance Limited (NOMAD)                              
 Steve Allen                                  +618 94802500


    

MANAGING DIRECTOR'S STATEMENT
    
Dear Shareholder,

    I am pleased to present the Interim Results of Matra Petroleum plc for the six months
ended 30 June 2008.

    We have a significant and valuable discovery, Sokolovskoe, on our Russian exploration
licence. Following the drilling of a second well
and remapping of the discovery, we anticipate an appraisal well will be drilled in the second
half of this year on the crest of the
structure. Independent consultants, Senergy, have placed a valuation on Sokolovskoe on a "most
likely" case of $172 million, equivalent to
approximately 16 pence per share on a fully diluted basis. 

    Our exploration efforts in Hungary have been disappointing, although our expenditure there
has been limited due to our decision to
farm-out our interests in 2007. The Inke Concession undoubtedly has pools of both oil and gas
within it but to date we have discovered only
sub-commercial fields and the technical challenge remains. A review of the prospectivity of
the two areas in Hungary is underway and until
that review is concluded, expenditure there will be minimised.

    In Russia we drilled a second exploration well, which was unsuccessful. In ideal
circumstances we would have delayed the drilling of
that well until we had completed the interpretation and integration of the 2007 seismic survey
with the reprocessing of the existing
seismic. We were, however, required to drill our second exploration well on the block as early
as possible in order to meet license
obligations. The well has however provided another tie-in point to the seismic and has allowed
a much clearer definition of the structure of
the discovery and the southern prospect.

    That technical work allowed Senergy to provide an updated estimate of resources and a
valuation of the discovery. The range of resources
is wide as expected, with the low, most likely and high estimates of recoverable resources
being 4, 19 and 56 million barrels respectively.
Society of Petroleum Engineers (SPE) guidelines restrict the low number to an area around the
existing well and the high estimate takes
account of the potential to find a thicker pay section in the crestal location.

    The remapping of the structure shows that the first well drilled, A-12, is on the edge of
the structure. The acid treatment of the well
was very successful and removed all formation damage and testing showed that the well was
capable of flowing at rates in excess of 1000bopd.
Not unexpectedly the well started to flow some water after producing at higher rates for
several days. In order to prevent excessive and
rapid water influx, the well has been choked back to a current level of around 200 bpd and
water cut has increased to 30%. Investigation
work has commenced to determine the source of the water. This water production is likely to
prove good news for the overall field
development as pressure support from an aquifer typically provides for improved oil recovery
and better well performance.

    At currently realised domestic oil prices Senergy estimated the most likely case to
generate a Net Present Value (NPV), at a 10%
discount rate, of $172 million. This value may be improved by the expected improvement in
fiscal terms in Russia and the potential to
increase the sales price via export. This valuation of $9/bbl is higher than most other small
fields in Russia because of the higher than
usual potential well rates for this field and the excellent oil quality.

    An NPV of $172 million represents almost 16p/share on a fully diluted basis. This excludes
any value for future exploration success.

    Our forward plan is to drill the crestal location of the discovery and to put that well on
to production as soon as possible. Currently
we are finalising negotiations for the new well site. A well on the southern structure will
then follow and should be drilled during the
first half of 2009.

    The conversion of the discovery area to a production license is progressing well and our
application has successfully passed the first
stages. Full award of the production license is anticipated early in 2009 and the timing does
not impact on the development schedule or our
ability to drill and produce more wells.

    I was very pleased to report that the court case brought against us in Russia was
unsuccessful and the court confirmed that we had
acquired the company in full accordance with Russian Law. 
    
In order to complete our next stage of work on the license we will need to raise further
finance. Given that we have a valuable discovery
that has been confirmed by Senergy, there are several options open to us and we are evaluating
these currently. 

    It is now 16 months since we began working in Russia and there have been numerous
challenges along the way but I am pleased to say that
both London and Orenburg staff have risen to the challenge and delivered real value to the
company and a bright future. 

    In addition to progressing the development and further exploring our block, we are
continuing to focus our new venture efforts in and
around Orenburg in Russia where we continue to see potential to add value.

    I look forward to reporting further news throughout the year.

    On behalf of the Board.

    Peter Hind
    Managing Director
    19 August 2008  INDEPENDENT REVIEW REPORT
    FOR THE PERIOD ENDED 30 JUNE 2008
    
INDEPENDENT REVIEW REPORT TO MATRA PETROLEUM PLC 
    Introduction
    We have been engaged by the company to review the condensed set of financial statements in
the half-yearly financial report for the six
months ended 30 June 2008 which comprises the Consolidated Income Statement, the Consolidated
Balance Sheet, the Consolidated Cash Flow
Statement, and the Consolidated Statement of Changes in Shareholders Equity and related
notes.
    We have read the other information contained in the half-yearly financial report and
considered whether it contains any apparent
misstatements or material inconsistencies with the information in the condensed set of
financial statements.
    Directors' responsibilities
    The interim report, including the financial information contained therein, is the
responsibility of and has been approved by the
directors. The directors are responsible for preparing the interim report in accordance with
the rules of the London Stock Exchange for
companies trading securities on the Alternative Investment Market which require that the
half-yearly report be presented and prepared in a
form consistent with that which will be adopted in the company's annual accounts having regard
to the accounting standards applicable to
such annual accounts.
    Our responsibility
    Our responsibility is to express to the company a conclusion on the condensed set of
financial statements in the half-yearly financial
report based on our review.
    Our report has been prepared in accordance with the terms of our engagement to assist the
company in meeting the requirements of the
rules of the London Stock Exchange for companies trading securities on the Alternative
Investment Market and for no other purpose. No person
is entitled to rely on this report unless such a person is a person entitled to rely upon this
report by virtue of and for the purpose of
our terms of engagement or has been expressly authorised to do so by our prior written
consent. Save as above, we do not accept
responsibility for this report to any other person or for any other purpose and we hereby
expressly disclaim any and all such liability.
    Scope of review
    We conducted our review in accordance with International Standard on Review Engagements
(UK and Ireland) 2410, ''Review of Interim
Financial Information Performed by the Independent Auditor of the Entity'', issued by the
Auditing Practices Board for use in the United
Kingdom. A review of interim financial information consists of making enquiries, primarily of
persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is
substantially less in scope than an audit conducted in
accordance with International Standards on Auditing (UK and Ireland) and consequently does not
enable us to obtain assurance that we would
become aware of all significant matters that might be identified in an audit. Accordingly, we
do not express an audit opinion.
    Conclusion
    Based on our review, nothing has come to our attention that causes us to believe that the
condensed set of financial statements in the
half-yearly financial report for the six months ended 30 June 2008 is not prepared, in all
material respects, in accordance with the rules
of the London Stock Exchange for companies trading securities on the Alternative Investment
Market.
    Emphasis of matter - going concern
    
    In forming our conclusion on the condensed set of financial statements, we have considered
the adequacy of the disclosures made in note
3 to the financial statements concerning the company's ability to continue as a going concern.
The group cash flow forecasts show the group
requiring additional funds before November 2008. The directors expect to be able to source
additional funding, as required, although they
have no binding agreement for additional finance nor commitment to provide additional funds.
These conditions as disclosed in note 2 to the
financial statements, indicate the existence of a material uncertainty which may cast
significant doubt about the company's ability to
continue as a going concern. The financial statements do not include the adjustments that
would result if the company was unable to continue
as a going concern.
    
BDO Stoy Hayward LLP
Chartered Accountants and Registered Auditors 
London
19 August 2008
      CONSOLIDATED INCOME STATEMENT 
    FOR THE PERIOD ENDED 30 JUNE 2008


                                            30 June      30 June    31 December
                                             2008         2007         2007
                                           unaudited    unaudited     audited
                                                        Restated
                                   Notes      EUR          EUR          EUR
 Continuing operations
      Revenue                                 753,407            -            -
      Cost of sales                         (687,655)            -            -
      Gross profit                             65,752            -            -

      Other administration                (1,345,529)    (974,384)  (1,232,376)
      expenditure
      Impairment of exploration           (2,526,153)            -            -
      expenditure
      Total administration                (3,871,682)    (974,384)  (1,232,376)
      expenditure
      Loss from operations                (3,805,930)    (974,384)  (1,232,376)
      Finance income                           95,102      246,474      572,352
      Finance costs                          (15,775)      (1,879)     (62,933)
      Share of loss of associate          (1,099,559)            -  (1,292,078)
      Loss before taxation                (4,826,162)    (729,789)  (2,015,035)
      Taxation                                      -            -     (40,771)
      Loss after taxation                 (4,826,162)    (729,789)  (2,055,806)
 Dis-continuing operations
      Loss for the year from                        -  (2,104,772)  (2,114,935)
      discontinued operations
      Loss for the year                   (4,826,162)  (2,834,561)  (4,170,741)
      attributable to equity
      shareholders of the parent

      Loss per share                 4
      Basic and diluted                     (0.01065)    (0.00902)    (0.01087)
      Loss per share from            4
      continuing operations
      Basic and diluted                     (0.01065)    (0.00232)    (0.00536)
      Loss per share from            4
      discontinuing operations
      Basic and diluted                             -    (0.00670)    (0.00551)

      CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (UNAUDITED)
    FOR THE PERIOD ENDED 30 JUNE 2008


                                  Share      Share       Foreign      Other      Retained     
 Total
                                 capital    premium     currency    Reserves     earnings
                                                       translation
                                                         reserve
 Consolidated                      EUR        EUR          EUR         EUR         EUR        
  EUR
 Total equity as at 1st January   389,122  16,828,038    (158,239)  1,127,014   (4,097,857)  
14,088,078
 2007
 Exchange differences on                -           -    (915,873)          -             -   
(915,873)
 translating foreign operations
 Net income recognised directly         -           -    (915,873)          -             -   
(915,873)
 in equity
 Loss for the year                      -           -            -          -   (4,170,741) 
(4,170,741)
 Total recognised income and            -           -    (915,873)          -   (4,170,741) 
(5,086,614)
 expense
 Shares issued                    257,849  11,718,559            -          -             -  
11,976,408
 Share issue costs                      -    (22,264)            -          -             -   
 (22,264)
 Recognition of share based             -           -            -    263,128             -   
  263,128
 payment
 Total equity as at 31 December   646,971  28,524,333  (1,074,112)  1,390,142   (8,268,598)  
21,218,736
 2007

                                  Share      Share       Foreign      Other      Retained     
 Total
                                 capital    premium     currency    Reserves     earnings
                                                       translation
                                                         reserve
                                 Restated   Restated    Restated    Restated     Restated    
Restated
 Consolidated                      EUR        EUR          EUR         EUR         EUR        
  EUR
 Total equity as at 1 January     389,122  16,828,038    (158,239)  1,127,014   (4,097,857)  
14,088,078
 2007
 Exchange differences on                -           -      374,812          -             -   
  374,812
 translating foreign operations
 Net income recognised directly         -           -      374,812          -             -   
  374,812
 in equity
 Loss for the year                      -           -            -          -   (2,834,561) 
(2,834,561)
 Total recognised income and            -           -      374,812          -   (2,834,561) 
(2,459,749)
 expense
 Shares issued                    257,849  11,718,559            -          -             -  
11,976,408
 Share issue costs                      -    (22,264)            -          -             -   
 (22,264)
 Recognition of share based             -           -            -    188,561             -   
  188,561
 payment
 Total equity as at 30 June       646,971  28,524,333      216,573  1,315,575   (6,932,418)  
23,771,034
 2007

                                  Share      Share       Foreign      Other      Retained     
 Total
                                 capital    premium     currency    Reserves     earnings
                                                       translation
                                                         reserve
 Consolidated                      EUR        EUR          EUR         EUR         EUR        
  EUR
 Total equity as at 1 January     646,971  28,524,333  (1,074,112)  1,390,142   (8,268,598)  
21,218,736
 2008
 Exchange differences on                -           -  (1,451,911)          -             - 
(1,451,911)
 translating foreign operations
 Net income recognised directly         -           -  (1,451,911)          -             - 
(1,451,911)
 in equity
 Loss for the year                      -           -            -          -   (4,826,162) 
(4,826,162)
 Total recognised income and            -           -  (1,451,911)          -   (4,826,162) 
(6,278,073)
 expense
 Shares issued                     12,957     260,481            -          -             -   
  273,438
 Recognition of share based             -           -            -    119,425             -   
  119,425
 payment
 Total equity as at 30 June       659,928  28,784,814  (2,526,023)  1,509,567  (13,094,760)  
15,333,526
 2008

      CONSOLIDATED BALANCE SHEET
    AS AT 30 JUNE 2008


                                            30 June           30 June       31 December
                                             2008               2007           2007
                                           unaudited         unaudited        audited
                                                              Restated
                                              EUR               EUR             EUR
       Non-current assets
       Property, plant &                          82,124            91,528       86,504
       equipment
       Intangible assets                       9,416,458         4,298,358    9,999,042
       Share of net assets in                          -         2,276,007      721,399
       associate
                                               9,498,582         6,665,893   10,806,945
       Current assets
       Inventories                                 3,159               354        1,194
       Trade and other                         5,061,235         1,415,915    3,972,177
       receivables
       Cash and cash                           1,891,664        16,841,184    7,546,636
       equivalents
                                               6,956,058        18,257,453   11,520,007
 Total assets                                 16,454,640        24,923,346   22,326,952
       Capital and reserves attributable to equity holders of the Company
       Ordinary shares                           659,928           646,971      646,971
       Share premium                          28,784,814        28,524,333   28,524,333
       Foreign currency                      (2,526,023)           216,573  (1,074,112)
       translation reserve
       Other reserves                          1,509,567         1,315,575    1,390,142
       Retained earnings                    (13,094,760)       (6,932,418)  (8,268,598)
       Total equity                           15,333,526        23,771,034   21,218,736
       Current liabilities
       Trade and other                         1,121,114         1,152,312    1,108,216
       payables
       Total liabilities                       1,121,114         1,152,312    1,108,216
 Total equity and liabilities                 16,454,640        24,923,346   22,326,952


    The financial statements are approved and authorised for issue by the Board on 19 August
2008

    Peter Hind
    Managing Director  CONSOLIDATED CASH FLOW STATEMENT
    FOR THE PERIOD ENDED 30 JUNE 2008


                                                                                        30
June      30 June    31 December
                                                                                         2008 
       2007         2007
                                                                                      
unaudited    unaudited     audited
                                                                                              
     Restated
                                                                                          EUR 
        EUR          EUR
 Loss after taxation                                                                 
(4,826,162)  (2,834,561)  (4,170,741)
                                 Depreciation                                             
11,898        3,967       16,782
                                 Share of loss of associates                             
721,399            -    1,292,078
                                 Impairment of exploration expenditure                 
2,526,153            -            -
                                 Loss on disposal of subsidiary                               
 -    1,756,880    1,508,051
                                 Share based payments                                    
119,425      188,561      263,128
                                 Foreign currency differences                          
(246,670)    1,477,504      445,770
                                 Income tax expense                                           
 -            -       40,771
 Cash used in operating activities before changes in working capital and provisions  
(1,693,957)      592,351    (604,161)
                                 (Increase) in inventories                               
(1,965)            -      (1,194)
                                 (Increase) in receivables                           
(1,089,058)  (3,878,187)  (1,369,824)
                                 Increase in payables                                     
12,898    6,575,466    1,545,936
 Cash used in operations                                                             
(2,772,082)    3,289,630    (429,243)
                                 Income taxes paid                                            
 -            -     (40,771)
 Net cash used in operating activities                                               
(2,772,082)    3,289,630    (470,014)

                                                                                       31
March    31 December  31 December
                                                                                         2008 
       2007         2007
                                                                                      
unadited      audited      audited
                                                                                          EUR 
        EUR          EUR
 Cash used in operating activities                                                   
(2,772,082)    3,289,630    (470,014)
 Cash used in investing activities
                                 Disposal of Gemstone Properties Limited net of cash          
 -    (377,100)    (411,118)
                                 disposed
                                 Purchase of property, plant and equipment               
(7,517)     (72,678)     (84,484)
                                 Expenditure on oil and gas assets                   
(2,446,218)  (1,874,557)  (6,891,957)
                                 Cash used in investing activities                   
(2,453,735)  (2,324,335)  (7,387,559)
 Cash used in financing activities
                                 Proceeds from issue of shares                           
273,438    8,681,942    8,063,032
                                 Share issue expenses paid                                    
 -            -     (22,264)
                                 Cash used in financing activities                       
273,438    8,681,942    8,040,768
 Net (decrease) / increase in cash and cash equivalents                              
(4,952,379)    9,647,237      183,195
 Cash and cash equivalents at beginning of period                                      
7,546,636    8,250,886    8,250,886
 Effect of foreign exchange rate differences                                           
(702,592)  (1,056,938)    (887,444)
 Cash and cash equivalents at end of period                                            
1,891,664   16,841,184    7,546,636


      NOTES TO THE FINANCIAL STATEMENTS
    FOR THE PERIOD ENDED 30 JUNE 2008
        

    1.    Accounting policies 
        
    The financial information set out in this report is based on the consolidated financial
statements of Matra Petroleum plc and its
subsidiary companies (together referred to as the 'Group'). The accounts of the Group of the 6
months ended 30 June 2008 were approved and
authorised for issue by the Board on 19` August 2008. The interim results have not been
audited, but were the subject of an independent
review carried out by the Company's auditors, BDO Stoy Hayward LLP. In accordance with s240 of
the Companies Act 1985, such unaudited
results do not constitute statutory accounts of the Company or the Group. These accounts have
been prepared in accordance with the
accounting policies that are expected to be applied in the Report and Accounts of Matra
Petroleum plc for the year ended 31 December 2008
and are consistent with IFRS. The statutory accounts for the year ended 31 December 2007 have
been filed with the registrar of Companies.
The auditor's report on those accounts was unqualified, did not include any references to any
matters to which the auditors drew attention by way of emphasis without qualifying their report
and did not contain a
statement under section 237(2)-(3) of the Companies Act 1985.

    The consolidated financial statements incorporate the results of Matra Petroleum plc and
its subsidiaries undertakings as at 30 June
2008, using the acquisition and equity method of accounting as appropriate. The corresponding
amounts are for the year ended 31 December
2007 and the 6 month period ended 30 June 2007.
    

2.    Restatement 2007

    Consistent with the full year to 31 December 2007, the comparative figures reported in
respect of the acquisition of Inke Petroleum Pty
Limited on 6 April 2006 have been restated as was reported in the year to 31 December 2006.
(Refer to the December 2007 annual report for
full details).


    3.    Going concern 

    These accounts have been prepared on the going concern basis however the group cash flow
forecasts show additional funding is required
by the group to fund the current year's drilling program. The Board is continuing with their
approaches to providers of debt and other
finance and are confident that additional funds will be available to ensure the group can
continue in existence for the foreseeable future.
Accordingly the Board is satisfied that the going concern basis remains appropriate for the
preparation of the financial information for the
6 months ended 30 June 2008. 
    
 
    4.    Loss per share

    Basic earnings per share are calculated by dividing the earnings attributable to ordinary
shareholders by the weighted average number of
Ordinary Shares outstanding during the period.

    In order to calculate diluted earnings per share, the weighted average number of Ordinary
Shares in issue is adjusted to assume
conversion of all dilutive potential Ordinary Shares according to IAS 33. Dilutive potential
Ordinary Shares include share options granted
to employees and Directors where the exercise price (adjusted according to IAS 33) is less
than the average market price of the Company's
Ordinary Shares during the period.  

                                   6 months to       6 months to        Year ended
                                   30 June 2008      30 June 2007    31 December 2007

                                    Unaudited         Unaudited          Audited
                                       EUR               EUR               EUR

 Profit /(Loss) attributable to       (4,826,162)       (2,834,561)       (4,170,741)
 ordinary shareholders

                                 Number of Shares  Number of Shares  Number of Shares

 Weighted average number of           453,023,994       314,099,448       383,616,438
 shares used in the calculation
 of basic loss per share 

 Effect of dilutive share                       -                 -                 -
 options

 Weighted average number of           453,023,994       314,099,448       383,616,438
 shares used in the calculation
 of diluted loss per share

 Loss per share                         (0.01065)         (0.00902)         (0.01087)

 Diluted loss per share                 (0.01065)         (0.00902)         (0.01087)

 Earnings per share (Continuing
 Operations)

 Loss from continuing                 (4,826,162)         (729,789)       (2,055,806)
 operations

 Basic loss per share (pence)           (0.01065)         (0.00232)         (0.00536)

 Diluted loss per share (pence)         (0.01065)         (0.00232)         (0.00536)

 Earnings per share
 (Discontinued Operations)

 Loss from discontinued                         -       (2,104,772)       (2,114,935)
 operations

 Basic loss per share (pence)                   -         (0.00670)         (0.00551)

 Diluted loss per share (pence)                 -         (0.00670)         (0.00551)

     The total number of shares in issue at 30 June 2007 amounted to 452,000,000. The total
amount of options and warrants held over the
shares at 30 June 2008 was 137,318,795. These options and warrants are exercisable at prices
that range between 0.1p and 8p. 

    For the prior periods, the effect of 14,115,610 potential ordinary shares at 30 June 2007,
and 41,621,551 potential ordinary shares at
31December 2007 arising from the exercise of options is considered to be anti-dilutive and
have been excluded from the above calculation.

    During the period to 30 June 2008 the following new shares were issued:

    *     25 March 2008: 251,205 Warrants were exercised at 6.5 pence per share.
    *     12 June 2008: 9 million options were exercised at 2 pence per share.
    *     30 June 2008: 1 million options were exercised at 2 pence per share.
    
5.    Events after the balance sheet date 

    On 1 July the company announced recoverable contingent resource estimates of 19 million
barrels of oil (best case) with an estimated Net
Present Value of US$172 million based on the best estimate case, using a domestic oil price of
US$58/bbl and a 10% discount rate.   The
company also announced flow rates of 250 - 320 bopd from the A-12 exploration well which had
been choked back from 660 bopd due to the
production of limited amounts of water. The company believes this is likely to be to be due to
location of the A-12 well which situated on
the flank of the Sokolovskoe structure.

    On 4 July the company announced that it had registered a claim against Kompania Gaz i
Neft, Victor Vasilyevich Mogdaluk, Pavel Lvovich
Lukachevsky and Oleg Nikolayevich Balagurov (jointly "the Sellers") on 2 July 2008 in the
London Court of International Arbitration.

    On 11 July the company announced that all claims by Kompania Gaz I Neft against it were
dismissed by the presiding judge.

    On 14 July the company announced that it had plugged and abandoned the Pamuk-1 ST
exploration well on the Inke concession in SW Hungary.
Matra has a 40% interest in the Inke Concession.

    6.    Interim report

    Copies of the interim report for the six months ended 30 June 2008 will be available from
the offices of Matra Petroleum plc, 120 Bridge
Road, Chertsey, Surrey, KT16 8LA, United Kingdom and on the company's website
www.matrapetroleum.com.


This information is provided by RNS
The company news service from the London Stock Exchange
 
  END 
 
IR PMMFTMMITBFP
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