Accounting errors may force Harvest Natural to restate results

March 19 (Reuters) - Oil and gas producer Harvest Natural Resources Inc said it identified some accounting errors and it might have to restate results for some periods in the last three years.

Harvest Natural also estimated a full-year loss of about $9.6 million, or 26 cents per share, for 2012.

Analysts on average were expecting a profit of 87 cents per share, according to Thomson Reuters I/B/E/S.

The company reported profits on a per share basis for the last nine quarters.

Harvest Natural said in a regulatory filing that there were errors related to incorrect capitalization of some lease maintenance costs and internal selling, general and administrative costs. ()

The company's cash-flow presentation also had an error and some of its long-lived assets have been impaired, it said.

"Additional material weaknesses could be identified," Harvest Natural said in the filing.