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Jul 05, 2016

Shining a Light on Payments to Governments: SEC Adopts ‘Publish What You Pay’ Rule for Resource Extraction Issuers

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On June 27, 2016, the US Securities and Exchange Commission adopted a final rule implementing Section 1504 of the Dodd-Frank Act.  The new rule will require resource extraction issuers to disclose payments they make to governments for the commercial development of oil, natural gas or minerals.  The new rule will take effect for an issuer’s first fiscal year ending on or after September 30, 2018, and will require disclosure of government payments information annually in a specialized disclosure report on Form SD, no later than 150 days after an issuer’s fiscal year end.

View full memo, Shining a Light on Payments to Governments: SEC Adopts ‘Publish What You Pay’ Rule for Resource Extraction Issuers

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