U.S. Regulations

SEC Compliance and Disclosure Interpretation (C&DI) – aka Guidance:

Following their 2008 release, the U.S. Securities and Exchange Commission (“SEC”) contacted the SPEE, among other entities, to advise of additional reserves guidance.  The latest guidance is contained in a May 16, 2013 SEC Compliance and Disclosure Interpretation (C&DI).  The C&DI release is a “cumulative style” report with all previous Interpretations contained in a singular report.  A link to both the report and the SEC website source follow below.
The purpose of SEC’s contact to SPEE is to broadly communicate notice of this new guidance throughout the reserves evaluation community.  It is our understanding from the SEC that further guidance will continue to be published, from time to time, with notice to SPEE and others.  Consistent with the SPEE Mission of communication, we will be providing alerts to our members and our industry as a whole by posting the very latest C&DI releases here on the SPEE website.

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