Whiting Oil & Gas Corporation submits FERC Form 6 Annual Report of Oil Pipeline Companies for the year ending 2012.

INSTRUCTIONS FOR FILING FERC FORMS 6 AND 6-Q GENERAL INFORMATION I. Purpose The FERC Form No. 6 (FERC Form 6) is an annual regulatory reporting requirement (18 C.F.R. 357.2). The FERC Form No. 6-Q (FERC Form 6-Q) is a quarterly regulatory reporting requirement (18 C.F.R. 357.4). These reports are designed to collect both financial and operational informational from oil pipeline companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms. II. Who Must File (a) Each oil pipeline carrier whose annual jurisdictional operating revenues has been $500,000 or more for each of the three previous calendar years must file FERC Form 6 (18 C.F.R. 357.2 (a)). Oil pipeline carriers submitting FERC Form 6 must submit FERC Form 6-Q (18 C.F.R. 357.4(a)). Newly established entities must use projected data to determine whether FERC Form No. 6 must be filed. (b) Oil pipeline carriers exempt from filing FERC Form 6 whose annual jurisdictional operating revenues have been more than $350,000 but less than $500,000 for each of the three previous calendar years must prepare and file page 301, Operating Revenue Accounts (Account 600), and page 700, Annual cost of Service Based Analysis Schedule, of FERC Form 6. When submitting pages 301 and 700, each exempt oil pipeline carrier must include page 1 of the FERC Form 6, the Identification and Attestation schedules (18 C.F.R. 357.2 (a)(2)). (c) Oil pipeline carriers exempt from filing FERC Form 6 and pages 301 and whose annual jurisdictional operating revenues were $350,000 or less for each of the three previous calendar years must prepare and file page 700, Annual Cost of Service Based Analysis Schedule, of FERC Form 6. When submitting page 700, each exempt oil pipeline carrier must include page 1 of FERC Form 6, the Identification and Attestation schedule (18 C.F.R. 357.2 (a)(3)). III. What and Where to Submit (a) Submit FERC Form 6 and 6-Q electronically through the forms submission software available at http://www.ferc.gov/docs-filing/eforms/form-6/elec-subm-soft.asp. Retain one copy of this report for your files. (b) The Corporate Officer Certification must be submitted electronically as part of FERC Form 6 and 6-Q filings. (c) Indicate by checking the appropriate box on Page 3, List of Schedules, if the Annual Report to Stockholders will be submitted, or if no Annual Report to Stockholders has been prepared. i GENERAL INSTRUCTIONS I. Prepare these reports in conformity with the Uniform System of Accounts (18 C.F.R. Part 352) (USofA). Interpret all accounting words and phrases in accordance with ...