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SEC RIN: 3235-AK00 Publication ID: Fall 2008 
Title: Modernization of the Oil and Gas Reporting Requirements 
Abstract: The Commission proposed revisions to its oil and gas reporting requirements in the current form in Regulation S–K and Regulation S–X under the Securities Act and the Exchange Act. The revisions are intended to provide investors with a more meaningful and comprehensive understanding of oil and gas reserves, which should help investors evaluate the relative value of oil and gas companies. They would codify Industry Guide 2 in Regulation S–K, with several additions to, and deletions of, current Industry Guide items. They would also harmonize oil and gas disclosures by foreign private issuers with the proposed disclosures for domestic issuers. 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 17 CFR 240.4-10    17 CFR 229.102    17 CFR 229.801    17 CFR 220.802    17 CFR 229.1201-1209    17 CFR 249.220f   
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