Article: HS Resources, Inc. Revises Fourth Quarter and Year End Financial Results.

SAN FRANCISCO, March 1 /PRNewswire/ -- HS Resources, Inc. (NYSE: HSE) today announced that it has revised and re-issued its fourth quarter and full-year financial results. There was no change to the reported earnings of the Company. However, the Company's operating cash flow, as defined, was previously understated. The previously available financial information was released on Thursday, February 25, 1999. The change results from the Company's conversion, effective December 31, 1998, from the full-cost method of accounting for its oil and gas properties to the successful efforts method. In that conversion, certain costs were inadvertently miscategorized as interest ...

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