美国SEC新准则上的石油公司证实储量管理和控制

Proved-reserves management and internal control by international oil companies under the SEC's new guidelines

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。

The reduction of reserves by several major international oil companies between 2004 and 2006 led directly to new reserves disclosure guidelines released by the SEC in December,2008,and formally implemented on January 1,2010,making the 2010 annual reports of the oil companies listed in the U.S. the first to be released under the new SEC guidelines. This article,based on the 2010 annual reports of BP, Exxon Mobil,Chevron,ConocoPhillips,Total,Shell, Occidental,Statoil and Marathon,reviews international oil companies’reserves management practices and their common reserves management and proposes suggestions on proved reserves management and disclosure based on the SEC’s new guidelines.