介绍了SEC准则的新变化，SPE准则储量分类，资源、储量、除油气之外的其它矿产、非常规资源，储量分类存在的问题，证实已开发储量、证实未开发储量、证实未开发储量描述披露、未钻穿断块的体积、超期限的证实未开发储量、基本证实储量，详细介绍了证实储量的构成要素，列举了评论信函，介绍了储量评估方法，提供了概算储量和可能储量实例，SEC准则储量报告要求，对储量评估师和审计师的要求，介绍了国际上对储量的定义，储量报告和审计报告，储量风险分析，萨班斯证券法案等。最后还列出了丰富的附录内容供参考。

Introduction 1 

Who Defines Reserves? 6 

Security and Exchange Commission (SEC) 6 

Financial Accounting and Standards Board (FASB) 6 

Society of Petroleum Engineers (SPE) 7 

World Petroleum Congress (WPC) 7 

American Association of Petroleum Geologists (AAPG) 8 

Society of Petroleum Evaluation Engineers (SPEE) 8 

International Energy Agency (IEA) 8 

International Accounting and Standards Board (IASB) 8 

United Nations (UN) 9 

Energy Information Agency (EIA) 9 

Alberta Securities Exchange 9 

China 9 

Major SEC rule changes of 2009 11 

SPE Reserve Classification 13 

Resources 16 

SPE 16 

SEC 18 

China 19 

Reserves 21 

SEC 21 

SPE 22 

PRC 23 

General 23 

Minerals Other than Oil and Gas 25 

Unconventional Resources 26 

Problems with Reserve Classification 32 

Proved Reserves 34 

Proved Developed 40 

Proved Undeveloped 43 

SEC 43 

SPE/WPC 54 

China 55 

Undeveloped Reserves Narrative Disclosure 56 

Volumes in Un-Penetrated Fault Blocks 59 

Basic Proved Reserves 62 

Elements of Proved Reserves 63 

Quantities of Hydrocarbons 63 

Reasonable Certainty 68 

Economically Recoverable 71 

Existing Economic and Operating Conditions 72 

Miscellaneous Issues 79 

Volumetric Method of Reserve Estimation 91 

General 91 

Reservoir Volume 93 

Mapping 95 

Reservoir Fluids 97 

Porosity 98 

Water Saturation100 

Pressure Base102 

Formation Volume Factor 103 

Cutoffs 103 

Reservoir Limits 105 

Reservoir Area 107 

Recovery Factor 107 

Data Requirements 110 

Comment Letters 113 

Reserve Estimates 115 

General 115 

Data 116 

Reserve Evaluator 116 

Deterministic 117 

Probabilistic 118 

Performance Methods 119 

Improved Recovery 128 

Probable Reserves 131 

Examples of Probable Reserve 132 

Probable Reserves 133 

China 134 

Probable Reserves 135 

Possible Reserves 136 

Examples of Possible Reserves 137 

China 138 

SEC Reporting Requirements 140 

General 140 

Geographic Area 141 

Disclosure Rules 141 

Materiality 147 

SEC Reserve Reviews 149 

Reserve Write-downs 151 

Reserve Estimators and Auditors 153 

General 153 

SEC 154 

SPE 155 

International Reserve Definitions 157 

Australia 157 

Former Soviet Union (FSU) 157 

Norway 158 

United Kingdom 159 

Canada 160 

Mexico 161 

Middle East 162 

Trinidad and Tobago 162 

Venezuela 162 

Reserve Reports vs. Audits 163 

Reserve Reports 163 

Audit Reports 164 

Reserve Risk Assessment 167 

Reserve Risk 167 

Economic Risk 169 

SPEE 170 

Sarbanes-Oxley 172 

Effect on Private Companies 173 

Restrictions on Corporate Activities 174 

Corporate Transparency 175 

Penalties 182 

Auditor Independence 183 

Appendix A 185 

SPE Petroleum Reserves Definitions 185 

Appendix B 192 

Sample Letter Sent to Oil and Gas Producers 192 

Appendix C 196 

AAPG Petroleum Resources Classification System and Definitions 196 

Appendix D 202 

SEC Reserve Checklist 202 

Appendix E 209 

Data Requirements for Reserve Estimates 209 

Appendix F 212 

Scope 212 

Terms and definitions 212 

Exploration and development phases 213 

Reserves Economic Criteria 215 

Resources /Reserves Classification 215 

Appendix G 222 

Reserve Comparison Table 222 

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