Regulatory & Disclosure
The SEC and disclosure rules that govern how reserves are defined and reported.
SEC Oil & Gas Reserves Rules: What 4-10 and Modernization Mean
What SEC Rule 4-10, 2008 oil and gas reporting modernization, 12-month pricing, PUD rules, and Item 1200 disclosures require.
Standardized Measure in Oil and Gas 10-Ks: What It Signals
Explains standardized measure in oil and gas 10-Ks, how it differs from PV-10, why taxes matter, and what investors misread.