[Title 17 CFR 229.102]
[Code of Federal Regulations (annual edition) - April 1, 2007 Edition]
[Title 17 - COMMODITY AND SECURITIES EXCHANGES]
[Chapter II - SECURITIES AND EXCHANGE COMMISSION]
[Part 229 - STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES]
[Subpart 229.100 - Business]
[Sec. 229.102 - (Item 102) Description of property.]
[From the U.S. Government Printing Office]


17COMMODITY AND SECURITIES EXCHANGES22007-04-012007-04-01false229.102Sec. 229.102COMMODITY AND SECURITIES EXCHANGESSECURITIES AND EXCHANGE COMMISSIONSTANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIESBusiness
Sec. 229.102  (Item 102) Description of property.

    State briefly the location and general character of the principal 
plants, mines and other materially important physical properties of the 
registrant and its subsidiaries. In addition, identify the segment(s), 
as reported in the financial statements, that use the properties 
described. If any such property is not held in fee or is held subject to 
any major encumbrance, so state and describe briefly how held.

Instructions to Item 102: 1. What is required is such information as 
reasonably will inform investors as to the suitability, adequacy, 
productive capacity and extent of utilization of the facilities by the 
registrant. Detailed descriptions of the physical characteristics of 
individual properties or legal descriptions by metes and bounds are not 
required and shall not be given.
    2. In determining whether properties should be described, the 
registrant should take into account both quantitative and qualitative 
factors. See Instruction 1 to Item 101 of Regulation S-K (Sec. 
229.101).
    3. In the case of an extractive enterprise, material information 
shall be given as to production, reserves, locations, development and 
the nature of the registrant's interest. If individual properties are of 
major significance to an industry segment:
    A. More detailed information concerning these matters shall be 
furnished; and
    B. Appropriate maps shall be used to disclose location data of 
significant properties except in cases for which numerous maps would be 
required.
    4. A. If reserve estimates are referred to in the document, the 
staff of the Office of Engineering, Division of Corporation Finance of 
the Commission, shall be consulted. That Office may request that a copy 
of the full report of the engineer or other expert who estimated the 
reserves be furnished as supplemental information and not as part of the 
filing. See Rule 418 of Regulation C (Sec. 230.418 of this chapter) and 
Rule 12b-4 of Regulation 12B (Sec. 240.12b-4 of this chapter) with 
respect to the submission to, and return by, the Commission of 
supplemental information.
    B. If the estimates of reserves, or any estimated valuation thereof, 
are represented as being based on estimates prepared or reviewed by 
independent consultants, those independent consultants shall be named in 
the document.
    5. Estimates of oil or gas reserves other than proved or, in the 
case of other extractive reserves, estimates other than proved or 
probable reserves, and any estimated values of such reserves shall not 
be disclosed in any document publicly filed with the Commission, unless 
such information is required to be disclosed in the document by foreign 
or state law; provided, however, that where such estimates previously 
have been provided to a person (or any of its affiliates) that is 
offering to acquire, merge or consolidate with the registrant or 
otherwise to acquire the registrant's securities, such estimates may be 
included in documents relating to such acquisition.
    6. The definitions in Sec. 210.4-10(a) of Regulation S-X [17 CFR 
210] shall apply to this Item with respect to oil and gas operations.

[47 FR 11401, Mar. 16, 1982, as amended at 64 FR 1735, Jan. 12, 1999]