17 CFR 229.1203
§ 229.1203 (Item 1203) Proved undeveloped reserves.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 229.1203, § 229.1203 (Item 1203) Proved undeveloped reserves, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68519
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Full text
(a) Disclose the total quantity of proved undeveloped reserves at year end.
(b) Disclose material changes in proved undeveloped reserves that occurred during the year, including proved undeveloped reserves converted into proved developed reserves.
(c) Discuss investments and progress made during the year to convert proved undeveloped reserves to proved developed reserves, including, but not limited to, capital expenditures.
(d) Explain the reasons why material amounts of proved undeveloped reserves in individual fields or countries remain undeveloped for five years or more after disclosure as proved undeveloped reserves.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.