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首页> 外文期刊>Journal of Investment Compliance >SEC publishes proposed rule to modify oil and gas reporting requirements
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SEC publishes proposed rule to modify oil and gas reporting requirements

机译：SEC发布了修改油气报告要求的拟议规则

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Purpose – The purpose of this paper is to explain the SEC's proposed rule to modify the oil and gas reporting requirements that have been defined heretofore in Rule 4-10, Regulation S-X. Design/methodology/approach – The paper explains the provisions of the existing rule, outlines the SEC's proposed changes (such as allowing companies to disclose reserves using probabilistic methodologies and tightening project maturity requirements for proved reserves), and explains why the proposed rule is an ambitious and overdue step to overhaul the SEC's oil and gas disclosure regime. Findings – The alert discusses the SEC's proposed new rule that will replace the existing standard for disclosing volumes of oil and gas reserves in SEC filings. The rule applies to all US oil and gas public companies and also foreign oil and gas companies whose shares are traded on US exchanges via American Depositary Receipts (ADRs). Some of the larger non-US companies affected by this rule change include Royal Dutch Shell, BP, Total, Eni, StatoilHydro, Petrobras, and CNOOC. Originality/value – The paper shows that the proposed rule will be of interest to oil and gas companies, research analysts at investment banks that publish reports about oil and gas companies, and any firms that engage in proprietary investing in these companies. This rule change has broad interest for many companies. For example, in addition to dozens of oil and gas industry firms, the 80 firms and individuals who commented on the Concept Release that preceded this proposed rule included major financial institutions, rating agencies, and investment banks.
机译：目的–本文的目的是解释SEC提议的规则，以修改迄今为止在S-X规则第4-10条中定义的石油和天然气报告要求。设计/方法/方法-本文解释了现有规则的规定，概述了SEC的拟议变更（例如允许公司使用概率方法披露储备金，并严格了已探明储量的项目成熟度要求），并解释了为何拟议规则是一项雄心勃勃且逾期未完成的步骤，旨在彻底改革SEC的石油和天然气披露制度。调查结果-警报讨论了SEC拟议的新规则，该规则将取代SEC档案中披露石油和天然气储量的现有标准。该规则适用于所有美国石油和天然气上市公司，以及其股票通过美国存托凭证（ADR）在美国交易所交易的外国石油和天然气公司。受此规则变更影响的一些较大的非美国公司包括荷兰皇家壳牌，BP，道达尔，埃尼，StatoilHydro，Petrobras和中海油。原创性/价值-该文件表明，拟议规则将对石油和天然气公司，发布有关石油和天然气公司的报告的投资银行的研究分析师以及从事这些公司专有投资的任何公司感兴趣。此规则更改对许多公司都有广泛的兴趣。例如，除了数十家石油和天然气工业公司之外，在该拟议规则之前对概念发布发表意见的80家公司和个人还包括主要的金融机构，评级机构和投资银行。

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