澳大利亚矿产技术评价与估值公开报告准则VALMIN CODE介绍及应用实例分析

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英文篇名：A brief introduction of the VALMIN CODE and examples of its application 作者：刘魏 英文作者：LIU Wei;School of Earth Sciences,China University of Geosciences(Wuhan);Guangdong Rising Assets Management Co.,Ltd.; 关键词：VALMIN准则 ; 矿产资源 ; 技术评价 ; 估值报告 英文关键词：VALMIN CODE;;mineral resource;;technical assessment;;valuation report 中文刊名：中国矿业 英文刊名：China Mining Magazine 机构：中国地质大学(武汉)地球科学学院;广东省广晟资产经营有限公司; 出版日期：2019-02-15 出版单位：中国矿业 年：2019 期：02 语种：中文; 页：37-42 页数：6 CN：11-3033/TD ISSN：1004-4051 分类号：F416.1

摘要

中资企业参与国外矿产资源项目的投资与开发过程中,很多项目的公开技术报告和估值报告都是按照澳大利亚VALMIN准则的要求编制。本文结合"一带一路"沿线国家相关矿产项目的公开资料,对如何按照VALMIN准则编写矿产技术评价或估值报告进行分析,并与我国的相关规范进行简要对比。中澳两国在具体估值中所用的计算方法大致相同,报告所关注的技术问题也基本一致,但是VALMIN准则对报告编写者的资格要求和责任等方面的基本原则却与我国的存在一定的差异,尤其是对报告编写者的资格要求澳大利亚虽然相对宽泛,但对其个人责任的要求更加明确,报告的质量更重视市场与公众的意见,总体来说是一种比较市场化的商业技术准则。
        Many Chinese enterprises are taking part in overseas mineral resource projects development and investment.Quite a lot of those projects were reported aligning with VALMIN CODE,which is different from Chinese technical assessment or valuation codes.This paper delivers a few examples of the application of VALMIN CODE in several mineral projects located in the"belt and road"countries,detailed displaying how these public technical assessment or valuation reports were prepared.Both Chinese and VALMIN codes adopt similar valuation approaches and have similar technical concerns,but different principles especially on the requirements of report authorsqualification thus VALMIN CODE gives the authors more personal responsibilities,and also more respect on marketing reviews.Comparably VALMIN CODE is a more marketoriented commercial-technical code.

引文

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