目录 Introduction Who Defines Reserves? Security and Exchange Commission (SEC) Finan Accounting and Standards Board (FASB) Society of Petroleum Engineers (SPE) World Petroleum Congress (WPC) American Association of Petroleum Geologists (AAPG) Society of Petroleum Evaluation Engineers (SPEE) International Energy Agency (IEA) International Accounting and Standards Board (IASB) United Nations (UN) Energy Information Agency (EIA) Alberta Securities Exchange China Major SEC Rule Changes of 2009 SPE Reserve Classification SPE Petroleum Resources Management System Resources SPE SEC China Reserves SEC SPE PRC General Minerals Other than Oil and Gas Unconventional Resources Problems with Reserve Classification Proved Reserves Proved Developed Proved Undeveloped SEC SPE/WPC China Undeveloped Reserves Narrative Disclosure Volumes in Un-Penetrated Fault Blocks Basic Proved Reserves Elements of Proved Reserves Quantities of Hydrocarbons Reasonable Certainty Economically Recoverable Existing Economic and Operating Conditions Miscellaneous Issues Volumetric Method of Reserve Estimation General Reservoir Volume Mapping Reservoir Fluids Porosity Water Saturation Pressure Base Reservoir Temperature and Pressure Formation Volume Factor Cutoffs Reservoir Limits Reservoir Area Recovery Factor Data Requirements Reserve Estimates General Data Reserve Evaluator Deterministic Probabilistic Performance Methods Improved Recovery Proboable Reserves Examples of Probable Reserve China Possible Reserves Examples of Possible Reserves China SEC Reporting Requirements General Geographic Area Disclosure Rules Materiality SEC Reserve Reviews Reserve Write-downs Reserve Estimators and Auditors General SEC SPE International Reserve Definitions Australia Former Soviet Union (FSU) Norway United Kingdom Canada Mexico Middle East Trinidad and Tobago Venezuela Reserve Reports vs.Audits Reserve Reports Audit Reports Reserve Risk Assessment Reserve Risk Economic Risk SPEE Sarbanes-Oxley Effect on Private Companies Restrictions on Corporate Activities Corporate Transparency Penalties Auditor Independence Appendix A SPE Petroleum Reserves Definitions Appendix B Sample Letter Sent to Oil and Gas Producers Appendix C AAPG Petroleum Resources Classification System and Definitions Appendix D SEC Reserve Checklist Appendix E Data Requirements for Reserve Estimates Appendix F Scope Terms and definitions Exploration and development phases Reserves Economic Criteria Resources/Reserves Classification Appendix G Reserve Comparison Table
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