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Final Rule

Modernization of Property Disclosures for Mining Registrants

Overview

We are adopting amendments to modernize the property disclosure requirements for mining registrants, and related guidance, currently set forth in Item 102 of Regulation S-K under the Securities Act of 1933 and the Securities Exchange Act of 1934 and in Industry Guide 7. The amendments are intended to provide investors with a more comprehensive understanding of a registrant's mining properties, which should help them make more informed investment decisions. The amendments also will more closely align the Commission's disclosure requirements and policies for mining properties with current industry and global regulatory practices and standards. In addition, we are rescinding Industry Guide 7 and relocating the Commission's mining property disclosure requirements to a new subpart of Regulation S-K.

Prior Actions

Last Reviewed or Updated: Aug. 31, 2023

Details

File Number
S7-10-16
Rule Type
Final
Release Number
33-10570
34-84509
SEC Issue Date
Effective Date

The final rule amendments are effective February 25, 2019, except for the amendments to 17 CFR 229.801(g) and 229.802(g), which will be effective on January 1, 2021.

Compliance Date

Registrants engaged in mining operations must comply with the final rule amendments for the first fiscal year beginning on or after January 1, 2021. Industry Guide 7 will remain

Federal Register Publish Date
Document Citation

83 FR 66344

RIN
3235-AL81