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2004—2006年,数家国际石油公司的重大储量调减事件对石油行业产生了一定的影响,促使美国证券交易委员会(SEC)在其2008年12月发布并于2010年1月1日正式执行的新准则中加强了对储量披露的监管力度。2010年是在美上市石油公司在SEC新准则下第一次发布年报。本文依据BP、埃克森美孚、雪佛龙、康菲、道达尔、壳牌、西方石油公司、挪威国家石油公司、马拉松石油公司的储量年报内容,阐述了国际石油公司的储量管理做法,总结了这些公司在SEC新准则下的储量管理共性,提出了基于SEC新准则的证实储量管理与披露建议。
In 2004-2006, the major reserves reduction by several international oil companies had an impact on the petroleum industry, prompting the Securities and Exchange Commission of the United States (SEC) to issue it in December 2008 and its formal implementation on January 1, 2010 The new guidelines to strengthen the supervision of the disclosure of reserves. 2010 is listed in the United States oil companies under the SEC’s new guidelines for the first time released annual report. Based on the annual reserves of reserves of BP, ExxonMobil, Chevron, ConocoPhillips, Total, Shell, Western Petroleum, Norwegian National Oil Company and Marathon Oil Company, this article elaborates the international oil companies’ reserve management practices and summarizes These companies have commonality of reserves management under the new SEC guidelines and have proposed confirmation of reserves management and disclosure recommendations based on the new SEC guidelines.