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内容简介：
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。
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目录：
IntroductionWho Defines Reserves Security and Exchange Commission (SEC) Financial Accounting and Standards Board (FASB) Society of Petroleum Engineers (SPE) World Petroleum Congress (WPC) American Association of Petroleum Geologists (AAPG) Society of Petroleum Evaluation Engineers (SPEE) International Energy Agency (IEA) International Accounting and Standards Board (IASB) United Nations (UN) Energy Information Agency (EIA) Alberta Securities Exchange ChinaMajor SEC rule changes of 2009SPE Reserve Classification SPE Petroleum Resources Management SystemResources SPE SEC ChinaReserves SEC SPE PRC GeneralMinerals Other than Oil and GasUnconventional ResourcesProblems with Reserve ClassificationProved ReservesProved DevelopedProved Undeveloped SEC SPE/WPC ChinaUndeveloped Reserves Narrative DisclosureVolumes in Un-Perated Fault BlocksBasic Proved ReservesElements of Proved Reserves Quantities of Hydrocarbons Reasonable Certainty Economically Recoverable Existing Economic and Operating Conditions Miscellaneous IssuesVolumetric Method of Reserve Estimation General Reservoir Volume Mapping Reservoir Fluids Porosity Water Saturation Pressure Base Formation Volume Factor Cutoffs Reservoir Limits Reservoir Area Recovery Factor Data RequirementsComment LettersReserve Estimates General Data Reserve Evaluator Deterministic Probabilistic Performance MethodsImproved RecoveryProbable Reserves Examples of Probable Reserve ChinaProbable Reserves Examples of Possible Reserves ChinaSEC Reporting Requirements General Geographic Area Disclosure Rules MaterialitySEC Reserve ReviewsReserve Write-downsReserve Estimators and Auditors General SEC SPEInternational Reserve Definitions Australia Former Soviet Union (FSU) Norway United Kingdom Canada Mexico Middle East Trinidad and Tobago VenezuelaReserve Reports vs. Audits Reserve Reports Audit ReportsReserve Risk Assessment Reserve Risk Economic Risk SPEESarbanes-Oxley Effect on Private Companies Restrictions on Corporate Activities Corporate Transparency Penalties Auditor IndependenceAppendix A SPE Petroleum Reserves DefinitionsAppendix B Sample Letter Sent to Oil and Gas ProducersAppendix C AAPG Petroleum Resources Classification System and DefinitionsAppendix D SEC Reserve ChecklistAppendix E Data Requirements for Reserve EstimatesAppendix F Scope Terms and definitions Exploration and development phases Reserves Economic Criteria Resources /Reserves ClassificationAppendix G Reserve Comparison Table
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