HomeSNAISWGNAKnowledge BaseData Publications
You are here:   ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

1993 SNA Update Information - AEG recommendations for issue:
Разведка месторождений полезных ископаемых

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
В соответствии с СНС 1993 года расходы на разведку месторождений полезных ископаемых классифицируются как валовое накопление основного капитала. Данный подход обосновывается тем, что в результате проведения разведки месторождений полезных ископаемых накапливаются знания об имеющихся запасах, которые используются в качестве вводимого ресурса в будущей производственной деятельности. В связи с этим возник вопрос, следует ли рассматривать эти знания как независимые от величины поддающихся экономической эксплуатации резервов, либо это приводит к двойному учету, при котором капитализируются как открытые запасы ресурсов, так и объем разведки.
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 December 20041/11/2005The AEG agreed to change the item “mineral exploration” to “mineral exploration and evaluation” and to draw on the IASB coverage of this item to specify the SNA item.
The AEG agreed that the description of the valuation of this item should be clarified to make clear that it is market production to be valued either at market prices, if purchased, or as the sum of costs plus mark-up, if produced on own-account.
The AEG agreed to maintain a distinction between mineral exploration and evaluation as a produced asset and the mineral deposit as non-produced assets.
The AEG agreed that the preferred valuation for mineral deposits, market price, is seldom available. In default, the deposit should be valued as the present value of future receipts of resource rent.
The AEG agreed that, in principle, payments by the extractor to the owner of the deposit are property income. However, when the owner is government and the payments are described as taxes, adhering to this principle introduces a discrepancy between taxes in the SNA and in government accounts. This needs further consideration.
The question of attribution of the ownership of a deposit extracted by a unit not the legal owner is deferred to a future meeting when leases and licenses will be discussed more generally.
Navigation Options
*Back to Issues
*See all issues/subissues with AEG recommendations
*See all country comments for selected issue
*See all expert comments for selected issue

About  |  Sitemap  |  Contact Us
Copyright © United Nations, 2023