Class A and Class B Units

Due to Canadian ownership restrictions, Pengrowth implemented a Class A and Class B structure for its units on July 27, 2004. This dual class structure was reversed on July 27, 2006. For these two years, Class A and Class B units traded separately, but were identical in all respects except ownership restrictions. The ACB Tracking calculator, therefore, does not distinguish between Class A Trust Units, Class B Trust Units and the Trusts Units that existed before and after the dual class structure.