in addition , we own shares of petromanas energy inc. , which is involved in oil and gas activities in albania france and australia . we have no operating income yet and , as a result , depend upon funding from various sources to continue operations and to implement our growth strategy . results of operations net income/net loss net loss for the year ended december 31 , 2013 , was usd 10,961,113 compared to a net loss of usd 11,778,750 for the same period in 2012. this decrease of usd 817,637 was mainly due to a reduction in exploration costs and the partially offset by changes in and loss from the sale of investment in associate . operating expenses operating expenses for the year ended december 31 , 2013 , decreased to usd 6,542,669 from usd 11,968,239 reported for the same period in 2012. this is a decrease of 45 % in our total operating expenses , mainly due to lower exploration activity in the ventures in tajikistan and mongolia . personnel costs for the year ended december 31 , 2013 , personnel costs decreased to usd 2,301,938 from usd 2,653,844 for the same period in 2012. this decrease of 13 % is mainly attributable to lower expenses related to equity awards under the stock compensation and stock option plans as well as a wind down of activity in mongolia . exploration costs for the year ended december 31 , 2013 , we incurred exploration costs of usd 1,146,948 as compared to usd 5,784,277 for the same period in 2012. this is a decrease of 80 % primarily related to decreased exploration activity at our project in mongolia because of the moratorium entered into in april 2013 with the government agency pam . consulting fees for the year ended december 31 , 2013 , we incurred consulting fees of usd 1,838,909 as compared to consulting fees of usd 1,812,230 for the same period in 2012. this is an increase of 1 % is due to higher expenses in investor relations . - 28 - for the year ended december 31 , 2013 , we incurred expenses of usd 30,540 related to equity-based awards to non-employees , as compared to usd 36,814 in the same period in 2012. for the year ended period ended december 31 , 2013 , we incurred expenses of usd 415,804 related to public and investor relations , as compared to usd 278,868 in the same period in 2012 , representing an increase of 49 % . for the year ended period ended december 31 , 2013 , we incurred expenses of usd 1,170,918 related to consulting costs , as compared to usd 1,174,864 in the same period in 2012. these costs are primarily related to both projects in tajikistan . administrative costs for the year ended period ended december 31 , 2013 , we recorded administrative costs of usd 1,201,888 compared to usd 1,665,045 for the same period in 2012. this decrease of 28 % is attributable to a decrease of travel activity , a decrease in accounting fees and it costs . non-operating income/expense for the year ended period ended december 31 , 2013 , we recorded a non-operating loss of usd 4,283,426 compared to a non-operating gain of usd 189,092 for the same period in 2012. this decrease of usd 4,472,518 is mainly attributable to a change in the value of our investment in petromanas . for the year ended period ended december 31 , 2013 , we recorded a decrease in fair value of investment in associate ( petromanas ) of usd 4,247,067 compared to an increase in fair value of investment in associate of usd 3,719,716 and a loss from sale of investment in associate of usd 3,507,397 for the same period in 2012. income tax penalties accrual for the year ended december 31 , 2013 the company recorded an accrual for the potential tax penalties relating to the years ended 2007 , 2008 and 2009. the tax penalties in the amount of usd 134,785 ( tax penalties usd 126,000 and accrued interest usd 8,785 ) were recorded in income tax expense . story_separator_special_tag deposited into escrow and subject to a fixed escrow release schedule , the company deemed them to have a level 2 input for the calculation of the fair value in accordance with asc 820 ( fair value measurements and disclosures ) . the company had applied an annual discount rate of 12 % on the quoted market price based on the time before the shares become freely tradable . the discount rate was an estimate of the cost of capital , based on previous long-term debt the company has issued . for period ended december 31 , 2013 we have reclassified our investment in associates from level 2 to level 1and account for in accordance with asc 320 investments - debt and equity securities . we have classified the investment in associates as trading securities and report it at fair value , with unrealized gains and losses included in earnings . stock-based compensation we account for all of our stock-based payments and awards applying the fair value method . stock-based payments to non-employees are measured at the fair value of the consideration received , or the fair value of the equity instruments issued , or liabilities incurred , whichever is more reliably measurable . the fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete , and any change therein is recognized over the vesting period of the award and in the same manner as if we had paid cash instead of paying with or using equity based instruments . the costs of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date , unless there is a contractual term for services in which case such compensation would be amortized over the contractual term . for restricted share story_separator_special_tag in addition , we own shares of petromanas energy inc. , which is involved in oil and gas activities in albania france and australia . we have no operating income yet and , as a result , depend upon funding from various sources to continue operations and to implement our growth strategy . results of operations net income/net loss net loss for the year ended december 31 , 2013 , was usd 10,961,113 compared to a net loss of usd 11,778,750 for the same period in 2012. this decrease of usd 817,637 was mainly due to a reduction in exploration costs and the partially offset by changes in and loss from the sale of investment in associate . operating expenses operating expenses for the year ended december 31 , 2013 , decreased to usd 6,542,669 from usd 11,968,239 reported for the same period in 2012. this is a decrease of 45 % in our total operating expenses , mainly due to lower exploration activity in the ventures in tajikistan and mongolia . personnel costs for the year ended december 31 , 2013 , personnel costs decreased to usd 2,301,938 from usd 2,653,844 for the same period in 2012. this decrease of 13 % is mainly attributable to lower expenses related to equity awards under the stock compensation and stock option plans as well as a wind down of activity in mongolia . exploration costs for the year ended december 31 , 2013 , we incurred exploration costs of usd 1,146,948 as compared to usd 5,784,277 for the same period in 2012. this is a decrease of 80 % primarily related to decreased exploration activity at our project in mongolia because of the moratorium entered into in april 2013 with the government agency pam . consulting fees for the year ended december 31 , 2013 , we incurred consulting fees of usd 1,838,909 as compared to consulting fees of usd 1,812,230 for the same period in 2012. this is an increase of 1 % is due to higher expenses in investor relations . - 28 - for the year ended december 31 , 2013 , we incurred expenses of usd 30,540 related to equity-based awards to non-employees , as compared to usd 36,814 in the same period in 2012. for the year ended period ended december 31 , 2013 , we incurred expenses of usd 415,804 related to public and investor relations , as compared to usd 278,868 in the same period in 2012 , representing an increase of 49 % . for the year ended period ended december 31 , 2013 , we incurred expenses of usd 1,170,918 related to consulting costs , as compared to usd 1,174,864 in the same period in 2012. these costs are primarily related to both projects in tajikistan . administrative costs for the year ended period ended december 31 , 2013 , we recorded administrative costs of usd 1,201,888 compared to usd 1,665,045 for the same period in 2012. this decrease of 28 % is attributable to a decrease of travel activity , a decrease in accounting fees and it costs . non-operating income/expense for the year ended period ended december 31 , 2013 , we recorded a non-operating loss of usd 4,283,426 compared to a non-operating gain of usd 189,092 for the same period in 2012. this decrease of usd 4,472,518 is mainly attributable to a change in the value of our investment in petromanas . for the year ended period ended december 31 , 2013 , we recorded a decrease in fair value of investment in associate ( petromanas ) of usd 4,247,067 compared to an increase in fair value of investment in associate of usd 3,719,716 and a loss from sale of investment in associate of usd 3,507,397 for the same period in 2012. income tax penalties accrual for the year ended december 31 , 2013 the company recorded an accrual for the potential tax penalties relating to the years ended 2007 , 2008 and 2009. the tax penalties in the amount of usd 134,785 ( tax penalties usd 126,000 and accrued interest usd 8,785 ) were recorded in income tax expense . story_separator_special_tag deposited into escrow and subject to a fixed escrow release schedule , the company deemed them to have a level 2 input for the calculation of the fair value in accordance with asc 820 ( fair value measurements and disclosures ) . the company had applied an annual discount rate of 12 % on the quoted market price based on the time before the shares become freely tradable . the discount rate was an estimate of the cost of capital , based on previous long-term debt the company has issued . for period ended december 31 , 2013 we have reclassified our investment in associates from level 2 to level 1and account for in accordance with asc 320 investments - debt and equity securities . we have classified the investment in associates as trading securities and report it at fair value , with unrealized gains and losses included in earnings . stock-based compensation we account for all of our stock-based payments and awards applying the fair value method . stock-based payments to non-employees are measured at the fair value of the consideration received , or the fair value of the equity instruments issued , or liabilities incurred , whichever is more reliably measurable . the fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete , and any change therein is recognized over the vesting period of the award and in the same manner as if we had paid cash instead of paying with or using equity based instruments . the costs of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date , unless there is a contractual term for services in which case such compensation would be amortized over the contractual term . for restricted share

liquidity and capital resources our cash balance as of december 31 , 2013 was usd 3,063,947. shareholders ' equity as of december 31 , 2013 was usd 20,706,748. as of december 31 , 2013 , total current assets were usd 10,924,705 and total current liabilities were usd 1,092,571 , resulting in net working capital of usd 9,832,134. of our cash balance as of december 31 , 2013 , usd 3,063,947 was on bank accounts of mnp petroleum corp. and its subsidiaries . since our company considers foreign subsidiaries to be permanently invested , taxes will be due in the event of repatriation . during the period of october 18 , 2013 to october 29 , 2013 , dwm petroleum sold 1,000,000 shares at a price of cad 0.12 per common share for gross proceeds of cad 120,000 ( usd 114,900 ) on the open market . on october 25 , 2013 , dwm petroleum sold an additional 3,000,000 shares at a price of cad 0.10 per common shares for gross proceeds of cad 300,000 ( usd 288,510 ) on the open market . on november 8 , 2013 , dwm petroleum sold an additional 46,000,000 shares at a volume weighted price of cad 0.12 per common shares for gross proceeds of cad 5,595,710 ( usd 5,366,286 ) on the open market .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources our cash balance as of december 31 , 2013 was usd 3,063,947. shareholders ' equity as of december 31 , 2013 was usd 20,706,748. as of december 31 , 2013 , total current assets were usd 10,924,705 and total current liabilities were usd 1,092,571 , resulting in net working capital of usd 9,832,134. of our cash balance as of december 31 , 2013 , usd 3,063,947 was on bank accounts of mnp petroleum corp. and its subsidiaries . since our company considers foreign subsidiaries to be permanently invested , taxes will be due in the event of repatriation . during the period of october 18 , 2013 to october 29 , 2013 , dwm petroleum sold 1,000,000 shares at a price of cad 0.12 per common share for gross proceeds of cad 120,000 ( usd 114,900 ) on the open market . on october 25 , 2013 , dwm petroleum sold an additional 3,000,000 shares at a price of cad 0.10 per common shares for gross proceeds of cad 300,000 ( usd 288,510 ) on the open market . on november 8 , 2013 , dwm petroleum sold an additional 46,000,000 shares at a volume weighted price of cad 0.12 per common shares for gross proceeds of cad 5,595,710 ( usd 5,366,286 ) on the open market .
```    
 Suspicious Activity Report : in addition , we own shares of petromanas energy inc. , which is involved in oil and gas activities in albania france and australia . we have no operating income yet and , as a result , depend upon funding from various sources to continue operations and to implement our growth strategy . results of operations net income/net loss net loss for the year ended december 31 , 2013 , was usd 10,961,113 compared to a net loss of usd 11,778,750 for the same period in 2012. this decrease of usd 817,637 was mainly due to a reduction in exploration costs and the partially offset by changes in and loss from the sale of investment in associate . operating expenses operating expenses for the year ended december 31 , 2013 , decreased to usd 6,542,669 from usd 11,968,239 reported for the same period in 2012. this is a decrease of 45 % in our total operating expenses , mainly due to lower exploration activity in the ventures in tajikistan and mongolia . personnel costs for the year ended december 31 , 2013 , personnel costs decreased to usd 2,301,938 from usd 2,653,844 for the same period in 2012. this decrease of 13 % is mainly attributable to lower expenses related to equity awards under the stock compensation and stock option plans as well as a wind down of activity in mongolia . exploration costs for the year ended december 31 , 2013 , we incurred exploration costs of usd 1,146,948 as compared to usd 5,784,277 for the same period in 2012. this is a decrease of 80 % primarily related to decreased exploration activity at our project in mongolia because of the moratorium entered into in april 2013 with the government agency pam . consulting fees for the year ended december 31 , 2013 , we incurred consulting fees of usd 1,838,909 as compared to consulting fees of usd 1,812,230 for the same period in 2012. this is an increase of 1 % is due to higher expenses in investor relations . - 28 - for the year ended december 31 , 2013 , we incurred expenses of usd 30,540 related to equity-based awards to non-employees , as compared to usd 36,814 in the same period in 2012. for the year ended period ended december 31 , 2013 , we incurred expenses of usd 415,804 related to public and investor relations , as compared to usd 278,868 in the same period in 2012 , representing an increase of 49 % . for the year ended period ended december 31 , 2013 , we incurred expenses of usd 1,170,918 related to consulting costs , as compared to usd 1,174,864 in the same period in 2012. these costs are primarily related to both projects in tajikistan . administrative costs for the year ended period ended december 31 , 2013 , we recorded administrative costs of usd 1,201,888 compared to usd 1,665,045 for the same period in 2012. this decrease of 28 % is attributable to a decrease of travel activity , a decrease in accounting fees and it costs . non-operating income/expense for the year ended period ended december 31 , 2013 , we recorded a non-operating loss of usd 4,283,426 compared to a non-operating gain of usd 189,092 for the same period in 2012. this decrease of usd 4,472,518 is mainly attributable to a change in the value of our investment in petromanas . for the year ended period ended december 31 , 2013 , we recorded a decrease in fair value of investment in associate ( petromanas ) of usd 4,247,067 compared to an increase in fair value of investment in associate of usd 3,719,716 and a loss from sale of investment in associate of usd 3,507,397 for the same period in 2012. income tax penalties accrual for the year ended december 31 , 2013 the company recorded an accrual for the potential tax penalties relating to the years ended 2007 , 2008 and 2009. the tax penalties in the amount of usd 134,785 ( tax penalties usd 126,000 and accrued interest usd 8,785 ) were recorded in income tax expense . story_separator_special_tag deposited into escrow and subject to a fixed escrow release schedule , the company deemed them to have a level 2 input for the calculation of the fair value in accordance with asc 820 ( fair value measurements and disclosures ) . the company had applied an annual discount rate of 12 % on the quoted market price based on the time before the shares become freely tradable . the discount rate was an estimate of the cost of capital , based on previous long-term debt the company has issued . for period ended december 31 , 2013 we have reclassified our investment in associates from level 2 to level 1and account for in accordance with asc 320 investments - debt and equity securities . we have classified the investment in associates as trading securities and report it at fair value , with unrealized gains and losses included in earnings . stock-based compensation we account for all of our stock-based payments and awards applying the fair value method . stock-based payments to non-employees are measured at the fair value of the consideration received , or the fair value of the equity instruments issued , or liabilities incurred , whichever is more reliably measurable . the fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete , and any change therein is recognized over the vesting period of the award and in the same manner as if we had paid cash instead of paying with or using equity based instruments . the costs of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date , unless there is a contractual term for services in which case such compensation would be amortized over the contractual term . for restricted share story_separator_special_tag in addition , we own shares of petromanas energy inc. , which is involved in oil and gas activities in albania france and australia . we have no operating income yet and , as a result , depend upon funding from various sources to continue operations and to implement our growth strategy . results of operations net income/net loss net loss for the year ended december 31 , 2013 , was usd 10,961,113 compared to a net loss of usd 11,778,750 for the same period in 2012. this decrease of usd 817,637 was mainly due to a reduction in exploration costs and the partially offset by changes in and loss from the sale of investment in associate . operating expenses operating expenses for the year ended december 31 , 2013 , decreased to usd 6,542,669 from usd 11,968,239 reported for the same period in 2012. this is a decrease of 45 % in our total operating expenses , mainly due to lower exploration activity in the ventures in tajikistan and mongolia . personnel costs for the year ended december 31 , 2013 , personnel costs decreased to usd 2,301,938 from usd 2,653,844 for the same period in 2012. this decrease of 13 % is mainly attributable to lower expenses related to equity awards under the stock compensation and stock option plans as well as a wind down of activity in mongolia . exploration costs for the year ended december 31 , 2013 , we incurred exploration costs of usd 1,146,948 as compared to usd 5,784,277 for the same period in 2012. this is a decrease of 80 % primarily related to decreased exploration activity at our project in mongolia because of the moratorium entered into in april 2013 with the government agency pam . consulting fees for the year ended december 31 , 2013 , we incurred consulting fees of usd 1,838,909 as compared to consulting fees of usd 1,812,230 for the same period in 2012. this is an increase of 1 % is due to higher expenses in investor relations . - 28 - for the year ended december 31 , 2013 , we incurred expenses of usd 30,540 related to equity-based awards to non-employees , as compared to usd 36,814 in the same period in 2012. for the year ended period ended december 31 , 2013 , we incurred expenses of usd 415,804 related to public and investor relations , as compared to usd 278,868 in the same period in 2012 , representing an increase of 49 % . for the year ended period ended december 31 , 2013 , we incurred expenses of usd 1,170,918 related to consulting costs , as compared to usd 1,174,864 in the same period in 2012. these costs are primarily related to both projects in tajikistan . administrative costs for the year ended period ended december 31 , 2013 , we recorded administrative costs of usd 1,201,888 compared to usd 1,665,045 for the same period in 2012. this decrease of 28 % is attributable to a decrease of travel activity , a decrease in accounting fees and it costs . non-operating income/expense for the year ended period ended december 31 , 2013 , we recorded a non-operating loss of usd 4,283,426 compared to a non-operating gain of usd 189,092 for the same period in 2012. this decrease of usd 4,472,518 is mainly attributable to a change in the value of our investment in petromanas . for the year ended period ended december 31 , 2013 , we recorded a decrease in fair value of investment in associate ( petromanas ) of usd 4,247,067 compared to an increase in fair value of investment in associate of usd 3,719,716 and a loss from sale of investment in associate of usd 3,507,397 for the same period in 2012. income tax penalties accrual for the year ended december 31 , 2013 the company recorded an accrual for the potential tax penalties relating to the years ended 2007 , 2008 and 2009. the tax penalties in the amount of usd 134,785 ( tax penalties usd 126,000 and accrued interest usd 8,785 ) were recorded in income tax expense . story_separator_special_tag deposited into escrow and subject to a fixed escrow release schedule , the company deemed them to have a level 2 input for the calculation of the fair value in accordance with asc 820 ( fair value measurements and disclosures ) . the company had applied an annual discount rate of 12 % on the quoted market price based on the time before the shares become freely tradable . the discount rate was an estimate of the cost of capital , based on previous long-term debt the company has issued . for period ended december 31 , 2013 we have reclassified our investment in associates from level 2 to level 1and account for in accordance with asc 320 investments - debt and equity securities . we have classified the investment in associates as trading securities and report it at fair value , with unrealized gains and losses included in earnings . stock-based compensation we account for all of our stock-based payments and awards applying the fair value method . stock-based payments to non-employees are measured at the fair value of the consideration received , or the fair value of the equity instruments issued , or liabilities incurred , whichever is more reliably measurable . the fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete , and any change therein is recognized over the vesting period of the award and in the same manner as if we had paid cash instead of paying with or using equity based instruments . the costs of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date , unless there is a contractual term for services in which case such compensation would be amortized over the contractual term . for restricted share

