How is the value of the assessed mining rights accounted for?

The different types of appraisal fees are different, and the appraisal fee for large mines is about 150,000 yuan.

Appraisal principles] The appraiser shall conduct multi-factor analysis of the present or future market in accordance with the objective economic laws and fair criteria, in accordance with the statutory standards and procedures stipulated by the state, and according to the mineral land information and market information in its possession, and use scientific methods to evaluate and estimate the existing and potential value of the mining right.

Personal suggestion] For the evaluation of mining rights, there is a very strict fee standard, the evaluation fee of large-scale mining farms is about 150,000 yuan, and the central assessment fee is about 100,000 yuan. If you have other questions in life, you can also consult, which can better help you solve the problem, minerals belong to land resources and then be mined before you must obtain relevant certificates, so as not to affect your normal life, if illegal mining of land resources, you need to bear legal responsibility.

Legal basis] The concept of mining rights is defined in Article 6, Paragraph 2 of the Detailed Rules for the Implementation of the Mineral Resources Law of the People's Republic of China (hereinafter referred to as the "Implementation Rules") published by ***: Mining rights refer to the right to exploit mineral resources and obtain mined mineral products within the scope specified in the mining license obtained in accordance with the law. The unit or individual that obtains the mining license is called the mining right holder.

The evaluation of mining rights is essentially a judgment on the value of the mineral land to which the mining rights are attached. In accordance with the provisions of the Administrative Measures for the Registration of Mineral Resources Exploitation, the evaluation of mining rights of mineral lands funded by the state and the reserves of which has been indicated must be evaluated by the evaluation agency jointly recognized by the competent department of land and resources and the state-owned asset management department, and the evaluation results shall be confirmed by the competent department of land and resources. The state generally does not interfere with the evaluation of mining rights of mineral land not funded by the state and the mining rights of mining rights holders, and the prospecting rights holders or mining rights holders shall select their own appraisal agencies or evaluate the mining rights themselves.

The evaluation of mining rights is divided into technical evaluation and determination of monetary value. There are a number of valuation methods for mining rights, with the discounted cash flow method and the comparable sales method generally used.

1. Mining right assessment fee standard (1) Coal mines, metal mines (according to the scale of resource reserves) 1. Large-scale: the assessment fee is 150,000 yuan. 2. Medium-sized:

The assessment fee is $100,000. (2) Non-metallic mines (according to the scale of resource reserves) 1. Large-scale: the assessment fee is 100,000 yuan.

2. Medium-sized: The assessment fee is 80,000 yuan.

Mining right assessment fee collection standard:

1) Coal mines and metal mines (according to the scale of resource reserves).

1. Large-scale: the assessment fee is 150,000 yuan.

2. Medium-sized: the assessment fee is 100,000 yuan.

2) Non-metallic mines (according to the scale of resource reserves).

1. Large-scale: the assessment fee is 100,000 yuan.

2. Medium-sized: The assessment fee is 80,000 yuan.

1.Comparable sales method: The comparable sales method, also known as the market comparison method, compares the assets that need to be evaluated with the assets sold in a relatively recent period of time, and then adjusts the market ** of the assets in different places, so as to clarify the value of the assets being evaluated.

All investors will not give a higher price than the same commodity in the market when trading an asset.

2.Replacement cost method: The replacement cost method is to determine the value of the assessed asset by using the difference between the replacement cost of the current asset and the wear and tear value.

The thinking mode of the calculation of this method is to reset the asset to complete the evaluation, in this mode of thinking, all customers who want to buy the asset, hope to pay ** will definitely not be higher than the construction cost of the construction and implementation of the project.

3.Income: The income method is mainly used to evaluate the value of assets by converting the expected economic benefits that can be brought and generated by assets in the future into present value.

The income method follows the principle of seeking profit from principal in asset valuation, which is a means of using the mode of principal and cash conversion in asset valuation, and using the corresponding method to estimate the value of assets.

Mine Value Appraisal Calculation Method (Mine Appraisal Calculation Method) Mining Right Valuation: A method for estimating the production capacity of a mine.

Production capacity estimation method.

1.Calculated based on an economically reasonable mine service life.

1) Metal ores.

Wherein: a - mine production capacity;

Q-recoverable reserves;

t- Reasonable years of mine service;

Ore dilution rate.

The ore dilution rate in the above equation is originally the mixing rate of waste rock. Due to the low grade of mixed waste rock, the specific value is not easy to determine, in order to simplify the calculation, the ore dilution rate is often used to replace the waste rock mixing rate.

The above formula can also be used for chemicals, building materials and other minerals that have index requirements for ore grade.

2) Non-metallic ores.

Wherein: a - mine production capacity;

Q-recoverable reserves;

t- Reasonable years of mine service;

k—reserve coefficient.

In particular, if the above formula is used to calculate the production capacity or service life of a coal mine, when evaluating and calculating mining losses, the mining recovery rate is the mining area recovery rate rather than the mine recovery rate, that is, the "recoverable reserves" still include part of the ore lost in the mining process. Therefore, considering the consistency with the design code, the reserve production coefficient is used to correct the "recoverable reserves". If the mining recovery rate is calculated on the basis of the mine recovery rate, the reserve factor should not be included in the formula.

According to the geological structure and mining technical conditions, the value range of the reserve coefficient of mining is The value range of the reserve coefficient of open-pit mining is as follows

Underground mining and open-pit mining.

Complex geology and mining technical conditions.

The geology and mining technology are moderate.

Simple geology and mining technical conditions.

The reasonable service monitoring years of mines of different production scale types are shown in Table 6 and Table 8

2.Calculated at the rate of decline in exploitation.

Wherein: a - mine production capacity;

v - annual rate of decline in mining;

s – area of the ore body in a typical mining phase;

d—ore weight;

Mining ** rate;

Ore dilution rate.

The annual decline rate of general mines in China is shown in Tables 9 and 10.

3.Stone mines.

Calculation of the mining capacity of stone (e.g. marble, granite, etc.) compared to other minerals. The main economic and technical requirement of its mining is to maximize the extraction of complete stone waste of a certain specification. It is calculated as follows:

Wherein: a - mine production capacity;

qh – the amount of waste generated in a year;

QB - annual output of plates;

kd - hoisting transportation loss coefficient, kd = 1% - 2%;

b—plate speed.

4.Stone mines.

When the production capacity of stone materials such as limestone and dolomite is expressed in volume, it is calculated as:

Among them: A-stone Kaizao spring production capacity;

Q - recoverable reserves of stone;

k-geological influence coefficient;

looseness coefficient; t- Mine service life.

Assessing the value of a mine is a complex process that often combines multiple methods and techniques to carry out a comprehensive assessment. The following are commonly used mine valuation methods for the Sliptan:

Market Comparison Method: Through the analysis of the transactions and sales of similar mines in the Jiantong market, compare their characteristics and characteristics to determine the value of the evaluated mines. This needs to take into account factors such as ore grade, reserves, mining costs, market demand, etc.

Income Approach: Evaluates the value of a mine based on its expected future cash inflows and earnings. This method entails estimating the mine's production, sales**, operating costs, taxes, etc., and then discounting future cash flows to the present value to derive metrics such as the mine's net present value or internal rate of return.

Cost Method: Assesses the value of a mine based on its development, construction, and operating costs. This approach is based on the input costs required for the construction and operation of the mine, including land acquisition, equipment procurement, infrastructure construction, etc.

Calculate the construction cost and total investment of the mine, taking into account the ore grade, reserves and mining cycle.

Mineral Resource Evaluation Method: Evaluate the quantity and grade of mineral resources through exploration, drilling, sampling and other technical means. This includes estimating aspects such as ore reserves, ore quality and recoverability to determine the potential resource value of the mine.

Comprehensive Approach: Comprehensively use a variety of methods such as market comparison method, income method and cost method to determine the value of the mine in a comprehensive assessment manner according to different situations and needs.

The process of mine value assessment requires the collection of a large amount of data and information, including geological exploration reports, sampling and analysis data, market research reports, operating cost data, etc. At the same time, it is also necessary to consider the impact of risk factors, environmental impacts, laws and policies, etc.

Since mine valuation involves knowledge and technology in multiple professional fields, it is advisable to seek the help of a professional appraisal agency or appraiser to ensure the accuracy and reliability of the appraisal results. If you have any questions about the evaluation, please nod your head or contact Zhenglian Kunqi for third-party evaluation consultation.

The valuation of a mine is a complex process that requires consideration of a number of factors, including mineral reserves, mineral quality, mining costs, market demand, and so on. In general, the main methods of assessing the value of a mine are as follows:1

Direct Valuation Method: Evaluates the value of a mine based on indicators such as mineral reserves, quality, and mining costs. 2.

Market Comparison Method: Determine the value of a mine by comparing the transactions of similar mines on the market**. 3.

Income method: Calculate the future cash flow of the mine based on factors such as the mine's expected output, mining cost and market **, and discount the cash flow to the present value according to a certain discount rate to evaluate the value of the mine. 4.

Comprehensive method: comprehensively consider the output, quality, mining cost, market demand and other factors of the mine, conduct a comprehensive evaluation, and obtain the value of the mine. It should be noted that different valuation methods will produce different valuation results, so when blindly conducting mine value assessment, it is necessary to comprehensively consider a variety of methods to obtain a more objective and reasonable value appraisal result.

At the same time, the evaluation of mine value also needs to consider policy, environmental and other factors, and professionals need to conduct a comprehensive evaluation.

The accounting standards provide that intangible assets may only be recorded at the valuation price under the following circumstances:

1. Intangible assets invested by investors;

2. The debtor's intangible assets for repayment of debts;

3. Intangible assets donated by donations;

4. Recorded intangible assets are tested for impairment - provision for impairment quasi-key slippery ear.

The assessed value of mineral water mining rights is an intangible asset of the manuscript, but it does not meet the above requirements, so it cannot be recorded at the appraised price. There is no need to do any accounting processing. Accounting can only be done if there is an economic transaction at the time of its sale.