'Widly wrong'
The Scottish Conservatives said the figures for Scotland's geographical share of oil revenues, which they claimed were "buried" in a table in a report, showed "how wildly wrong" the SNP's pre-referendum calculations had been.
The Tories said the figures also further demonstrated the case against full fiscal autonomy for Scotland - an SNP policy.
In its oil and gas bulletin published in May 2014, the Scottish government estimated that oil revenues would be between £15.8bn and £38.7bn between 2014/15 and 2018/19.