Heads Up: SEC Issues Final Rule Requiring Resource Extraction Issuers to Disclose Certain PaymentsVolume 19, Issue 25 |
This Heads Up discusses the SEC’s recently issued Final Rule Release No. 34-67717, Disclosure of Payments by Resource Extraction Issuers, which implements Section 1504 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Under the final rule, resource extraction issuers, subsidiaries of resource extraction issuers, and entities under the control of resource extraction issuers are required to disclose certain information about payments made to the U.S. federal government or foreign governments “for the purpose of commercial development of oil, natural gas, or minerals.”
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