On October 31, 2018, the SEC released comprehensive property disclosure rules for mining registrants that represent the first major change to the rules since 1982. The new rules require companies with material mining operations to provide disclosure in their SEC filings of their mineral resources, mineral reserves and material exploration results for their material mining operations in the aggregate and for each material mining property, and to include supporting technical report summaries in the filings. The final rules depart in important respects from the rule proposal that was issued in 2016 and attracted widespread criticism.
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