Current problems of valuation of rock mineral deposits
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Instytut Gospodarki Surowcami Mineralnymi i Energią PAN
Mining Science 2013;136(Special Issue 43):233–244
Valuation of rock minerals deposits can be prepared for various purposes. Purchase-sale transaction of deposits and purchase of land properties associated with deposit for security of future extraction, are the most common cases. Sometimes, such valuation is prepared for purposes of incurring liabilities secured by deposit or for disclosure of deposit value in assets of company. According to new geological and mining law, rock minerals deposits are covered by the law of land ownership, being treated as parts of land property and valued together with them. Such valuation should be performed together by property appraiser and mineral deposit appraiser. For deposits being exploited or just under development, income approach should be used, while for undeveloped deposits - comparative approach. State of deposit development and its formal status (regarding possibilities of its extraction) strongly influence value of mineral deposit. Possession of all formal decisions necessary for deposit extraction can increase value of such deposit even several times.
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