28. The amounts disclosed in conformity with paragraphs 24-27 shall
include an enterprise's interests in proved oil and gas reserves (paragraph 10) and in oil and gas subject to purchase under long-term supply, purchase, or similar agreements and contracts in which the enterprise participates in the operation of the properties on which the oil or gas is located or otherwise serves as the producer of those reserves (paragraph 13). 29. If the enterprise's financial statements