Bayport International Holdings Inc. (BAYP)

[gitreal]

Yes, for Canadian-listed companies, and not really an appropriate reporting format for American OTC companies like EXTO. But, many use this format regardless, because it is thorough and provides good, usually reliable, information.

http://en.wikipedia.org/wiki/National_Instrument_43-101

SEC has different definitions of reserves, resources, etc. and anybody writing a report in the style of a 43-101 had better pay attention to the SEC requirements as well. SEC is supposed to be working on a reporting format similar to 43-101, but has not been released yet.