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地勘成果体现着知识产权或矿产发现权,是无形资产。地勘成果资产是权利和生产条件,具有主体排他性和获利性,依托于矿产资源或客观地质体。可评估的对象有矿产地勘报告,有价值的勘查资料等。评估方法有加和法,约当投资分成法等。文章对评估参数的确定,边际品位的确定等问题进行了探讨。
The results of geological surveys embody intellectual property or mineral discovery rights and are intangible assets. The geological survey achievements assets are the rights and production conditions, with the exclusive exclusivity and profitability, relying on mineral resources or objective geological bodies. The objects that can be evaluated are mineral prospecting reports, valuable exploration data, etc. The assessment methods include the addition method, appropriation of investment, etc. The article discussed the determination of evaluation parameters and the determination of marginal grades.