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Cele harmonizacji klasyfikacji zasobów złóż kopalin stałych

Saługa P. W., Uberman R., Mazurek S.

Przegląd Geologiczny

2018

Vol. 66, nr 6

353--360

There are a few substantially different regulations regarding reporting ofmineral resources, which shall be followed as a result of law in force or recommendations issued by a recognized professional association. Some of them have already undergone a successful harmonization process while the remaining is subjected to intensive efforts. Majority of published papers are based on implicated assumption that harmonization is a legitimate goal on its own and does not require any justification. This article is dedicated to fulfil this gap by identifying goals of harmonization of selected mineral resources reporting systems to be applied in areas of financial markets and national accounts. In addition, a few issues, not addressed by any of existing classifications but important for their proper application, are pointed out. The intent was to contribute to the body of harmonization efforts by indicating specific objectives, especially those that could be applied in legal regulations.

Wycena złóż kopalin skalnych. Nowy standard wyceny nieruchomości gruntowych ze złożami kopalin przyjęty przez PFSRM w 2016 roku

Galos K., Pietkiewicz P., Uberman R.

Kruszywa : produkcja - transport - zastosowanie

2017

Nr 3

67--73

W odniesieniu do nieruchomości gruntowych ze złożami kopalin w latach 2014-2016 Polska Federacja Stowarzyszeń Rzeczoznawców Majątkowych wraz z Polskim Stowarzyszeniem Wyceny Złóż Kopalin przygotowały projekt Krajowego Standardu Wyceny Specjalistycznego Wycena nieruchomości gruntowych ze złożami kopalin objętymi własnością nieruchomości gruntowej.

According to the new geological and mining law, mineral deposits are covered by land property rights, and therefore are treated as part of this land and valuated together. With regard to land with mineral deposits, in 2014-2016 the Polish Federation of Asset Valuators Associations (PFSRM) together with the Polish Association of Mineral Asset Valuators prepared a draft of the Specialist National Valuation Standard Valuation of land with mineral deposits covered by land property rights. It was accepted by the National Council of PFSRM on 12 December 2016 and recommended to be applied from 1 January 2017. The standard is a significant step in order to ensure the comparability and transparency of the valuation of such properties.