The standardized measure of future net cash flows from the production of proved oil and gas reserves

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The standardized measure of future net cash flows from the production of proved oil and gas reserves must be disclosed by which companies?

a. All companies with oil and gas producing activities

b. Publicly traded companies

c. Companies with significant oil and gas producing activities

d. Companies that are both publicly traded and have significant oil and gas producing activities

e. None of these

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