Table of Contents 

Part 1       APPLICATION AND TERMINOLOGY
1.1            Definitions
1.2            COGE Handbook Definitions
1.3            Applies to Reporting Issuers Only
1.4            Materiality Standard

Part 2       ANNUAL FILING REQUIREMENTS
2.1            Reserves Data and Other Oil and Gas Information
                        1.                        Statement of Reserves Data and Other Information
                        2.                        Report of Independent Qualified Reserves Evaluator or Auditor
                        3.                        Report of Management and Directors
2.2            News Release to Announce Filing
2.3            Inclusion in Annual Information Form
2.4            Reservation in Report of Qualified Reserves Evaluator or Auditor

Part 3       RESPONSIBILITIES OF REPORTING ISSUERS AND DIRECTORS
3.1            Interpretation
3.2            Reporting Issuer to Appoint Independent Qualified Reserves Evaluator or Auditor
3.3            Reporting Issuer to Make Information Available to Qualified Reserves Evaluator or Auditor
3.4            Certain Responsibilities of Board of Directors
3.5            Reserves Committee
3.6            [Repealed]

Part 4       MEASUREMENT
4.1            Accounting Methods
4.2            Requirements for Disclosed Reserves Data

Part 5       REQUIREMENTS APPLICABLE TO ALL DISCLOSURE
5.1            Application of Part 5
5.2            Consistency with Reserves Data and Other Information
5.3            Reserves and Resources Classification
5.4            Oil and Gas Reserves and Sales
5.5            Natural Gas By-Products
5.6            Future Net Revenue Not Fair Value
5.7            Consent of Qualified Reserves Evaluator or Auditor
5.8            Disclosure of Less Than All Reserves
5.9            Disclosure Concerning Prospects
5.10          Estimates of Fair Value of an Unproved Property, Prospect or Resource
5.11          Net Asset Value and Net Asset Value per Share
5.12          Reserve Replacement
5.13          Netbacks
5.14          BOEs and McfGEs
5.15          Finding and Development Costs

Part 6       MATERIAL CHANGE DISCLOSURE
6.1            Material Change from Information Filed under Part 2

Part 7       OTHER INFORMATION
7.1            Information to be Furnished on Request

Part 8       EXEMPTIONS
8.1            Authority to Grant Exemption

Part 9       INSTRUMENT IN FORCE
9.1            Coming Into Force
9.2            Transition