On August 22, the Securities and Exchange Commission adopted final rules on specialized disclosure relating to payments to governments by companies engaged in resource extraction. A company subject to the rules must file resource extraction payment disclosure annually on a new Specialized Disclosure Report, Form SD, no later than 150 days after the end of its fiscal year for fiscal years ending after September 30, 2013. A partial report covering only payments made after September 30, 2013 is permitted for a fiscal year beginning before September 30, 2013.