Abstract While the current macro factors (such as the COVID-19 pandemic’s impact on oil and gas demand and lower crude prices) suggest a challenging period lies ahead, the oil and gas industry remains important to a number of Southeast Asian countries, representing a focus area for foreign investment, a driver of domestic auxiliary industries and a source of government revenue. This article focuses on key oil and gas jurisdictions in the region—namely, Indonesia, Malaysia, Philippines, Thailand and Vietnam—and provides a comparative overview of the cost recovery mechanisms in each country. Despite the practical importance of understanding how the cost recovery regimes are intended to operate in each of the relevant jurisdictions, there remains a little detailed commentary on the relevant legislative and contractual frameworks. By tracking how each of the five jurisdictions has modified and adopted cost recovery provisions as it considers appropriate for its particular investment needs, and comparing the jurisdictions surveyed across a range of measures, as reflected in Table 8, this article aims to provide current and future market participants with insights on cost recovery, both to support investment decisions and provide context for disputes that may arise.

中文翻译：

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生产分成合同的成本回收：对东南亚司法管辖区的比较审查

摘要 虽然当前的宏观因素（例如 COVID-19 大流行对石油和天然气需求的影响以及较低的原油价格）表明未来充满挑战，但石油和天然气行业对一些东南亚国家仍然很重要，是一个关注焦点。外商投资区，国内辅助产业的驱动力和政府收入的来源。本文重点介绍该地区的主要石油和天然气司法管辖区——即印度尼西亚、马来西亚、菲律宾、泰国和越南——并对每个国家的成本回收机制进行比较概述。尽管了解成本回收制度如何在每个相关司法管辖区运作具有实际重要性，但仍有一些关于相关立法和合同框架的详细评论。