Download your guide: Comments on changes to the United States Securities Exchange Commission (SEC) Regulation S-K sub-part 1300 (S-K 1300)
The intent of this paper is to offer some thoughts and experience that will hopefully lead to improved public disclosures for the benefit of both mining registrants and investors.
In this guide:
- Requirement to disclose an initial assessment
- Reporting mineral resources exclusive of mineral reserves
- Requirement to specify accuracy and contingency of cost estimates
- More on reporting mineral resources exclusive of mineral reserves
- Use of commodity prices to 06 define mineral resources
- Measured and indicated mineral resources are expected to convert to mineral reserves
- Reporting reference point
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