Overview of Valuation Codes for Global Mining Assets

Yujeong Kim; Deahyeong Kim

doi:10.32390/ksmer.2020.57.1.108

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2020 Vol.57, Issue 1 Preview Page Next Page

Technical Report

Overview of Valuation Codes for Global Mining Assets 해외 광업자산 가치평가 규정 사례 고찰

29 February 2020. pp. 108-115

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Abstract

The disclosure of reliable, standardized information in mineral development projects has become indispensable for mining operators and investors. Therefore, institutional regulation and international standardization of information reporting and disclosure methods for mining development projects are being promoted in advanced mining countries. National codes for global mining asset valuation require experienced professionals to present specific and clear objectives, procedures, and prerequisites used in assessments and interpretation of the results, using clear terms in accordance with standardized classification of reserves. In addition, basic assessment principles dictate the qualifications and duties of the assessor as well as the content and guidelines to be included in an assessment report.

Keywords

mining asset

valuation

national code

mineral development

자원개발프로젝트의 신뢰성 높은 표준화된 정보공개는 자원개발 주체와 투자자에 필수불가결한 요소가 되고 있다. 이러한 이유로 자원개발 프로젝트의 정보 보고 및 공개 방법의 제도적 규정화와 국제적 표준화가 광업선진국을 중심으로 추진되고 있다. 해외 광업자산 가치 평가 규정들은 경력을 가진 전문가가, 표준화된 매장량 분류에 따라 명확한 용어를 사용하여 평가의 대상, 절차, 평가 시 사용한 전제조건, 평가의 결과 해석 등을 구체적이고 명확하게 제시하도록 규정화하고 있다. 또한 평가의 기본원칙하에서 평가자의 자격과 의무, 평가보고서에 수록해야 하는 내용과 작성 지침 등을 제공하고 있다.

키워드

광업 자산

가치평가

규정

자원개발

References

CIMVal, 2003. Standards and Guidelines for Valuation of Mineral Properties, Canada, 11p, 22-23p.

IMVAL, 2016. International Mineral Property Valuation Standards Template, 15p.

Samval, 2016. The South African Code for The Reporting of Mineral Asset Valuation(The Samval Code) 2016 Edition, Republic of South Africa, 14p.

Valmin, 2015. Australian Code for Public Reporting of Technical Assessments and Valuations of Mineral Assets(The Valmin Code) 2015 Edition, Australia, 9-10p.

Information

Publisher :The Korean Society of Mineral and Energy Resources Engineers
Publisher(Ko) :한국자원공학회
Journal Title :Journal of the Korean Society of Mineral and Energy Resources Engineers
Journal Title(Ko) :한국자원공학회지
Volume : 57
No :1
Pages :108-115
Received Date : 2020-01-16
Revised Date : 2020-02-14
Accepted Date : 2020-02-21
DOI :https://doi.org/10.32390/ksmer.2020.57.1.108

Journal of the Korean Society of Mineral and Energy Resources Engineers ISSN:2288-0291(Print) 2288-2790(Online) 한국자원공학회지

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