加拿大矿资产评估标准和准则（英文）.pdf

CIMVAL STANDARDS AND GUIDELINES (FINAL VERSION) FEBRUARY 2003 STANDARDS AND GUIDELINES FOR VALUATION OF MINERAL PROPERTIES SPECIAL COMMITTEE OF THE CANADIAN INSTITUTE OF MINING, METALLURGY AND PETROLEUM ON VALUATION OF MINERAL PROPERTIES (CIMVAL) FEBRUARY 2003 (FINAL VERSION) CIMVAL STANDARDS AND GUIDELINES (FINAL VERSION) FEBRUARY 2003 TABLE OF CONTENTS Page PREAMBLE 1 P1.0 BACKGROUND 1 P2.0 COMMENTARY 3 P3.0 OTHER VALUATION RELATED STANDARDS 4 P3.1 THE AUSTRALIAN VALMIN CODE 4 P3.2 NATIONAL INSTRUMENT 43-101 (NI 43-101) 5 P3.3 CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS 6 P3.4 ONTARIO SECURITIES COMMISSION RULE 61-501 6 P3.5 INVESTMENT DEALERS ASSOCIATION OF CANADA 6 P3.6 INTERNATIONAL VALUATION STANDARDS COMMITTEE 7 P3.7 THE SOUTH AFRICAN SAMVAL CODE 7 STANDARDS 8 S1.0 DEFINITIONS 8 S2.0 SCOPE AND LIMITATIONS OF THE STANDARDS 13 S3.0 STANDARD OF VALUE 13 S4.0 VALUATION TENET