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SEC RIN: 3235-AK00 Publication ID: Spring 2009 
Title: Modernization of Oil and Gas Reporting  
Abstract: The Commission adopted 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 codify Industry Guide 2 in Regulation S–K, with several additions to, and deletions of, current Industry Guide items. They 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: Completed Actions 
Major: No  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   
Legal Authority: 15 USC 77a et seq    15 USC 78a et seq   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  12/12/2007  72 FR 71610   
ANPRM Comment Period End  02/19/2008    
NPRM  07/09/2008  73 FR 39526   
NPRM Comment Period End  09/08/2008    
Final Action  01/14/2009  74 FR 2158   
Final Action Effective  01/01/2010    
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL: www.sec.gov/rules/final/2008/33-8995.pdf  
RIN Data Printed in the FR: Yes 
Agency Contact:
Melissa Duru
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3740