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Effective Date: Disclosure of Payments by Resource Extraction Issuers

SEC adopted a final rule under the Securities Exchange Act Exchange Act to amend Form SD to implement Section 13(q) of the Exchange Act. Section 13(q) directs SEC to issue rules to require resource extraction issuers to include in an annual report information relating to payments made to a foreign government or the federal 
government for the purpose of the commercial development of oil, natural gas, or minerals. Section 13(q) requires issuers to provide information about the type and total amount of payments made for each of their projects related to the commercial development of oil, natural gas, or minerals, and the type and total amount of payments made to each government. In addition, Section 13(q) requires a resource extraction issuer to provide information about the payments in an interactive data format. Read more here. 
 

  • March 16, 2021
  • Time: All Day
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