石油天然气储量评估技术

Introduction1

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 Exchange9

China9

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 Factor103

Cutoffs103

Reservoir Limits105

Reservoir Area107

Recovery Factor107

Data Requirements 110

Comment Letters 113

Reserve Estimates 115

General 115

Data 116

Reserve Evaluator 116

Deterministic 117

Probabilistic 118

Performance Methods 119

Improved Recovery128

Probable Reserves131

Examples of Probable Reserve132

Probable Reserves133

China134

Probable Reserves135

Possible Reserves136

Examples of Possible Reserves137

China138

SEC Reporting Requirements140

General140

Geographic Area141

Disclosure Rules141

Materiality147

SEC Reserve Reviews149

Reserve Write-downs151

Reserve Estimators and Auditors153

General153

SEC154

SPE155

International Reserve Definitions157

Australia157

Former Soviet Union (FSU)157

Norway158

United Kingdom159

Canada160

Mexico161

Middle East162

Trinidad and Tobago162

Venezuela162

Reserve Reports vs. Audits163

Reserve Reports163

Audit Reports164

Reserve Risk Assessment167

Reserve Risk167

Economic Risk169

SPEE170

Sarbanes-Oxley172

Effect on Private Companies173

Restrictions on Corporate Activities174

Corporate Transparency175

Penalties182

Auditor Independence183

Appendix A185

SPE Petroleum Reserves Definitions185

Appendix B192

Sample Letter Sent to Oil and Gas Producers192

Appendix C196

AAPG Petroleum Resources Classification System and Definitions196

Appendix D202

SEC Reserve Checklist202

Appendix E209

Data Requirements for Reserve Estimates209

Appendix F212

Scope 212

Terms and definitions 212

Exploration and development phases 213

Reserves Economic Criteria 215

Resources /Reserves Classification 215

Appendix G222

Reserve Comparison Table222

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。