SEC准则油气证实储量判别标准与评估方法

doi:10.7623/syxb201609007

石油学报 ›› 2016, Vol. 37 ›› Issue (9): 1137-1144.DOI: 10.7623/syxb201609007

SEC准则油气证实储量判别标准与评估方法

王永祥¹, 段晓文¹, 徐小林², 王经荣³, 袁自学³

1. 中国石油勘探与生产公司北京 100007;
2. 中国石油勘探开发研究院廊坊分院河北廊坊 065007;
3. 中国石油勘探开发研究院北京 100083

收稿日期:2016-06-11 修回日期:2016-08-11 出版日期:2016-09-25 发布日期:2016-09-30
通讯作者: 王永祥,男,1962年11月生,1984年获华东石油学院学士学位,1987年获石油勘探开发科学研究院硕士学位,现为中国石油勘探与生产公司教授级高级工程师,主要从事油气储量评估与管理工作。Email:yxwang@petrochina.com.cn
作者简介:王永祥,男,1962年11月生,1984年获华东石油学院学士学位,1987年获石油勘探开发科学研究院硕士学位,现为中国石油勘探与生产公司教授级高级工程师,主要从事油气储量评估与管理工作。Email:yxwang@petrochina.com.cn
基金资助:
国家矿产资源储量技术标准体系建设项目（CB2015-9-1）资助。

Determination criterion and the estimation methods for the proved reserves under the US. SEC regulation

Wang Yongxiang¹, Duan Xiaowen¹, Xu Xiaolin², Wang Jingrong³, Yuan Zixue³

1. PetroChina Exploration & Production Company, Beijing 100007, China;
2. Langfang Branch, PetroChina Research I nstitute of Petroleum Exploration & Development, Hebei Langfang 065007, China;
3. PetroChina Research Institute of Petroleum Exploration & Development, Beijing 100083, China

Received:2016-06-11 Revised:2016-08-11 Online:2016-09-25 Published:2016-09-30

摘要/Abstract

摘要：

SEC油气储量准则已成为国际上许多油公司及其相关方进行储量评估、登记和管理工作的主要依据，证实储量的评估、登记与披露是许多证券市场的强制性要求。通过解读和比对SEC和FASB等机构历年发布的相关文件、加拿大油气储量评估手册、SPE-PRMS及其指南以及国际性油公司的评估指南，结合长期的储量评估实践经验，对SEC油气储量准则作了高度提炼和系统总结。探讨了SEC油气储量分类体系，提出了证实储量的判别标准，总结了不同勘探开发阶段储量评估方法；依据评估流程与证实储量的构成，深入分析了扩边与新发现、证实已开发和证实未开发储量更新的各项评估要素与评估方法，以及合同类型与财务模型对公司净储量的影响。本文是开展SEC准则油气证实储量评估的实用性指南，所揭示的证实储量内涵及其评估与管理要求对中国现行油气储量管理工作也将产生深远影响。

关键词: 证实储量, 合理确定性, 开发项目, 评估方法, 标准, SEC, FASB, SPE-PRMS

Abstract:

The oil and gas reserves reporting rules of the US security and exchange commission (SEC) has become a major reference for many oil companies and interested parties in conducting reserves evaluation, booking and management. Evaluation, booking and disclosure of the proved reserves are mandatory requirements in many stock markets. Based on the author's long-term practice and experiences on reserves estimation work, the SEC oil and gas reserves rules have been highly refined and summarized in this article through the interpretation and comparison of the relevant documents issued by SEC and FASB, COGEH, SPE-PRMS and its application guidelines, international oil companies' estimation handbooks. In this article, the SEC oil and gas reserves classification system has been discussed, criterion of proved reserves has been proposed, and the reserves estimation methods of different exploration and development stages have been summarized. Based on estimation process and proved reserves contents, the basic elements and corresponding estimation methods for the new discoveries and extension, proved developed reserves and proved undeveloped reserves update are analyzed deeply, as well as the impact on the company's net reserves by the contract types and the related financial models. This article is not only a practical guide to carry out SEC oil and gas proved reserves evaluation, but also having a far-reaching influence on existing oil and gas reserves management in China.

Key words: proved reserves, reasonable certainty, development project, estimation methods, regulation, SEC, FASB, SPE-PRMS

中图分类号:

TE155

王永祥, 段晓文, 徐小林, 王经荣, 袁自学. SEC准则油气证实储量判别标准与评估方法[J]. 石油学报, 2016, 37(9): 1137-1144.

Wang Yongxiang, Duan Xiaowen, Xu Xiaolin, Wang Jingrong, Yuan Zixue. Determination criterion and the estimation methods for the proved reserves under the US. SEC regulation[J]. Acta Petrolei Sinica, 2016, 37(9): 1137-1144.

参考文献

[1] US Securities and Exchange Commission.Financial accounting and reporting for oil and gas producing activities pursuant to the federal securities laws and the energy policy and conservation act of 1975[S].Washington,DC:SEC,1978.
[2] US Securities and Exchange Commission.Disclosure by registrants engaged in oil and gas producing activities[S].Washington,DC:SEC,2009.
[3] US Federal Accounting Standards Board.An amendment of the FASB accounting standards codification.Extractive activities-oil and gas (Topic 932)[S].Washington,DC:FASB,2010.
[4] US Securities and Exchange Commission.Modernization of oil and gas reporting [S].Washington,DC:SEC,2009.
[5] US Federal Accounting Standards Board.FASB ASC Topic 932,Extractive activities-oil and gas[S].Washington,DC:FASB,2010.
[6] US Securities and Exchange Commission.Compliance and disclosure interpretation:oil and gas rules[S].Washington,DC:SEC,2013.
[7] US Securities and Exchange Commission. General instructions for the form 20-F[S].Washington,DC:SEC,2009.
[8] SPE/WPC/AAPG/SPEE.SPE Petroleum Resources Management System (PRMS)[S].Washington,DC:SPE,2007.
[9] SPE/WPC/AAPG/SPEE.Guidelines for application of the petroleum resources management system[S].Washington,DC:SPE,2011.
[10] 查全衡.代表性石油资源分类的比较研究[J].石油学报,2008,29(6):809-814.
Zha Quanheng.Comparative study on the typical classification of petroleum resources[J].Acta Petrolei Sinica, 2008,29(6):809-814.
[11] 王永祥,张君峰,段晓文.中国油气资源/储量分类与管理体系[J].石油学报,2011,32(4):645-651.
Wang Yongxiang,Zhang Junfeng,Duan Xiaowen.A classification and management system of petroleum resources/reserves in China[J].Acta Petrolei Sinica,2011,32(4):645-651.
[12] 胡允栋,萧德铭,王永祥.按SEC 标准进行油气证实储量评估的基本原则[J].石油学报,2004,25(2):19-24.
Hu Yundong,Xiao Deming,Wang Yongxiang.Ten principles for estimating proven reserves following SEC standards [J].Acta Petrolei Sinica,2004,25(2):19-24.
[13] 石油学会(加拿大)1号专论.油气储量评估方法[M].王永祥,张君峰,毕海滨,等,译.北京:石油工业出版社,2012.
Petroleum Society Monograph No.1.Determination of oil and gas reserves[M].Wang Yongxiang,Zhang Junfeng,Bi Haibin,et al,trans.Beijing:Petroleum Industry Press,2012.
[14] SPE.Canadian oil and gas evaluation handbook,Volume 2[M].Washington,DC:SPE,2005.
[15] 贾承造.美国SEC 油气储量评价方法[M].北京:石油工业出版社,2004.
Jia Chengzao.SEC Estimation approach for oil and gas reserves [M].Beijing:Petroleum Industry Press,2004.
[16] 杨通佑.石油及天然气储量计算方法[M].2版.北京:石油工业出版社,1998:218-228.
Yang Tongyou.Methods applied in reserves estimation for oil and gas[M].2nd ed.Beijing:Petroleum Industry Press,1998:218-228.
[17] 石油评估工程师协会.非常规油气区带未开发储量评估指南[M].王永祥,李建忠,译.北京:石油工业出版社,2012.
SPEE.Guidelines for the practical evaluation of undeveloped reserves in resource plays[M].Wang Yongxiang,Li Jianzhong,trans.Beijing:Petroleum Industry Press,2012.
[18] 国家能源局.SY/T5367-2010石油可采储量计算方法[S].北京:石油工业出版社,2010.
National Energy Administration.SY/T5367-2010The estimated methods oil recoverable reserves[S].Beijing:Petroleum Industry Press,2010.
[19] 国家能源局.SY/T6098-2010天然气可采储量计算方法[S].北京:石油工业出版社,2010.
National Energy Administration.SY/T6098-2010The estimated methods of natural gas recoverable reserves[S].Beijing:Petroleum Industry Press,2010.
[20] Lee W J.The "reliable technologies" rule:what did the SEC intend?[R].SPE 139494,2011.
[21] 赵文智,李建忠,王永祥,等.SEC标准确定证实储量边界的方法[J].石油勘探与开发,2006,33(6):754-758.
Zhao Wenzhi,Li Jianzhong,Wang Yongxiang,et al.Methods of determining proved reserves by SEC standard[J].Petroleum Exploration and Development,2006,33(6):754-758.
[22] 国外油气储量评估分级理论与应用指南[M].刘合年,吴蕾,罗凯,译.北京:石油工业出版社,2004.
Cronquist C.Estimation and classification of reserves of crude oil,natural gas,and condensate[M].Liu Henian,Wu Lei,Luo Kai,trans.Beijing:Petroleum Industry Press,2004.
[23] 国土资源部.DZ/T0217-2005石油天然气储量计算规范[S].北京:中国标准出版社,2005.
Ministry of Land and Resources.DZ/T0217-2005Regulation of petroleum reserves estimation[S].Beijing:China Standard Press,2005.
[24] 毕海滨,王永祥,胡允栋.浅析SPE储量分类中三级储量的相互关系[J].新疆石油地质,2004,25(4):420-422.
Bi Haibin,Wang Yongxiang,Hu Yundong.Analysis of correlation among proved,probable and possible reserves in SPE reserves classification[J].Xinjiang Petroleum Geology,2004,25(4):420-422.

SEC准则油气证实储量判别标准与评估方法

Determination criterion and the estimation methods for the proved reserves under the US. SEC regulation

PDF

可视化

摘要/Abstract

引用本文

使用本文

参考文献

相关文章 15

编辑推荐

Metrics

本文评价

[1]	毕海滨, 段晓文, 郑婧, 周明庆, 高日丽, 祁越, 梁坤, 孟昊. 致密油生产动态特征及可采储量评估方法[J]. 石油学报, 2018, 39(2): 172-179.
[2]	邹娟, 戴俊生, 张丹丹, 伍亚, 张艺, 田博. 构造活动强度划分断陷盆地构造区划——以饶阳凹陷为例[J]. 石油学报, 2014, 35(2): 294-302,384.
[3]	姜在兴, 张文昭, 梁超, 王永诗, 刘惠民, 陈祥. 页岩油储层基本特征及评价要素[J]. 石油学报, 2014, 35(1): 184-196.
[4]	毕海滨, 李建忠, 张君峰, 周明庆. SEC准则证实储量评估中可靠技术应用[J]. 石油学报, 2013, 34(6): 1212-1217.
[5]	贾承造　邹才能　李建忠　李登华　郑　民. 中国致密油评价标准、主要类型、基本特征及资源前景[J]. 石油学报, 2012, 33(3): 343-350.
[6]	杨琼帅健. 凹陷管道的工程评定方法[J]. 石油学报, 2010, 31(4): 649-653.
[7]	刘睿姜汉桥张贤松陈民锋杨俊茹胡庆贺. 海上中低黏度油藏早期注聚合物见效特征研究[J]. 石油学报, 2010, 31(2): 280-283.
[8]	刘成林, 车长波, 朱杰, 杨虎林, 李玉喜. 油气资源可采系数研究[J]. 石油学报, 2009, 30(6): 856-861.
[9]	许亮斌, 陈国明. 考虑断裂和腐蚀失效的海洋平台动态可靠性研究[J]. 石油学报, 2009, 30(1): 132-135.
[10]	何东升, 郭简, 张鹏. 腐蚀管道剩余强度评价方法及其应用[J]. 石油学报, 2007, 28(6): 125-128.
[11]	胡素云, 柳广第, 李剑, 郭秋麟. 区带地质评价参数体系与参数分级标准[J]. 石油学报, 2005, 26(S1): 73-76.
[12]	郭睿, 原瑞娥, 张兴, 齐梅, 尹秀玲. 海外油气田开发新项目评价方法研究[J]. 石油学报, 2005, 26(5): 42-47.
[13]	赵文智, 毕海滨, 付金华. 正确理解和使用工业油流标准[J]. 石油学报, 2005, 26(3): 48-51.
[14]	胡允栋, 萧德铭, 王永祥. 按SEC标准进行油气证实储量评估的基本原则[J]. 石油学报, 2004, 25(2): 19-24.
[15]	魏涛, 瞿亦斌, 黄导武, 王长勋, 顾伟康. 制订固井质量的测井评价标准探讨[J]. 石油学报, 2001, 22(5): 84-88.