Dodd-Frank FAQs: (i) Conflict Minerals and (ii) Disclosure of Payments by Resource Extraction Issuers

In the FAQs linked below, the SEC Division of Corporation Finance provided guidance on (i) various aspects of Exchange Act Section 13(p), Rule 13p-1 and Item 1.01 of Form SD relating to disclosure regarding the use of conflict minerals from the Democratic Republic of the Congo and neighboring countries and (ii) the foregoing Section and Rules and Item 2.01 of Form SD, which requires disclosure of certain payments made by resource extraction issuers to foreign governments or the U.S. federal government for the purpose of the commercial development of oil, natural gas or minerals.

Click here to view the first FAQ (links externally to SEC website).Click here to view the second FAQ (links externally to SEC website).