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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 17 - Commodity and Securities Exchanges |
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Chapter II - Securities and Exchange Commission |
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Part 229 - Standard Instructions for Filing Forms Under Securities Act of 1933, Securities Exchange Act of 1934 and Energy Policy and Conservation Act of 1975 - Regulation S-K |
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Subpart 229.1200 - Disclosure by Registrants Engaged in Oil and Gas Producing Activities |
§ 229.1203 - (Item 1203) Proved undeveloped reserves.
Latest version.
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§ 229.1203 (Item 1203) Proved undeveloped reserves.
(a) Disclose the total quantity of proved undeveloped reserves at year end.
(b) Disclose material changes in proved undeveloped reserves that occurred during the year, including proved undeveloped reserves converted into proved developed reserves.
(c) Discuss investments and progress made during the year to convert proved undeveloped reserves to proved developed reserves, including, but not limited to, capital expenditures.
(d) Explain the reasons why material amounts of proved undeveloped reserves in individual fields or countries remain undeveloped for five years or more after disclosure as proved undeveloped reserves.