SEC和SPE标准下新增储量评价差异分析

ANALYSIS ON THE DIFFERENCE OF NEW RESERVES EVALUATION UNDER SEC AND SPE STANDARDS

国内在美国上市的石油公司,每年都需要对储量进行评估并披露,而储量的评估又需要符合美国的SEC标准^([1]),而为了更好的了解美国SEC储量评估的标准,从地质,油层识别,井控三个方面进行对比分析,分析国内SPE储量评估与境外SEC储量评估的差异,解析SEC储量计算标准。通过解析SEC储量评估标准,可以指导新增油田的上市储量自评估前行,提高新增油田的上市储量自评估的可靠性和合理性,规避SEC的审计分析,使储量的落实程度更高,降低风险^([2])。

The domestic oil companies listed in the United States need to evaluate and disclose the annual reserves,and reserves evaluation also need to comply with the SEC standards of the United States,in order to better understand the SEC reserve evaluation standard,this paper from the geology,reservoir identification,well control the three aspects of comparative analysis,analysis the difference of the domestic SPE reserve evaluation and the foreign reserves evaluation SEC standard,calculation of SEC reserves. Through the analysis of SEC reserve evaluation standard,can guide the new oil reserves listed self assessment before,to improve the reliability of new oil reserves listed self assessment and rationality analysis to avoid the SEC audit,the implementation of the higher degree of reserves,reduce the risk.