v2.4.0.8

Consolidated Statements of Operations (USD $)	12 Months Ended		27 Months Ended
Consolidated Statements of Operations (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012
Revenues:
Revenues	$ 0	$ 0	$ 0
Operating Expenses
Professional fees	33,069	192,267	225,336
Amortization of intangible assets	23,333	0	23,333
Accretion of discount on asset retirement obligations	3,607	0	3,607
Impairment of intangible assets	69,067	0	69,067
Impairment of oil and gas assets	7,815,693	0	7,815,693
General and administrative expenses	270,413	0	289,909
(Loss) from continuing operations	(8,215,182)	(211,743)	(8,426,945)
Other Income (expense)
Loss on debt extinguishment	(14,248,846)	0	(14,248,846)
Interest expense	(26,471)	(1,287)	(27,758)
Other income (expenses)	(14,275,317)	(1,287)	(14,276,604)
Income (Loss) before discontinued operations	(22,490,499)	(213,030)	(22,703,549)
Gain (loss) from discontinued operations	32,446	(8,000)	14,661
Net (Loss)	$ (22,458,053)	$ (221,030)	$ (22,688,888)
Basic and diluted Net (loss) per share from continuing operations	$ (0.97)	$ (1.49)
Basic and diluted Net income per share from discontinued operation	$ 0	$ (0.06)
Basic and diluted Net (loss) per share	$ (0.97)	$ (1.55)
Weighted average number of shares outstanding	23,033,958	142,978

Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.

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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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After tax income (loss) from operations of a business component (exclusive of any gain (loss) on disposal, or provision therefore) during the reporting period, until its disposal.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value.

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The expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced.

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This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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The amount of net income (loss) from continuing operations per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.

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Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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Per basic and diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation, when the per share amount is the same.

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Amount of the cost of borrowed funds accounted for as interest expense.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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MULTI-CORP INTERNATIONAL INC. 10-K/A