上市
有关资源量和储量的规定
易周律师行就《上市规则》第18章载列的有关资源量和估值的规定向矿业公司提供意见。我们对于联络独立矿业专家出具「合资格人士报告」按照规定陈述与资源相关的资料有丰富经验。
新申请的矿业公司还须至少有按联交所接纳的《报告准则》确认的「控制资源量」(矿产资源)或「后备资源量」(石油资源)的组合,而有关组合已获合资格人士报告证实。「控制资源量」的定义基于《澳大利亚矿产勘探结果、矿产资源量及可采储量的报告规则》(2004年版)(「JORC规则」)载列的控制资源量的定义。「后备资源量」的定义,基于石油工程师学会、美国石油地质学家协会、世界石油大会及石油估值工程师学会于2007年3月刊发的石油资源管理制度(「PRMS」)载列的相同的定义。
有关矿业资源量和储量的合资格人士报告须根据以下规定编制:
- 《JORC规则》;
- 《加拿大的矿产项目披露准则》,包括表格43-101(《NI43-101》);或
- 《南非的矿产勘探结果、矿产资源量及矿产储量报告规则》(2007年版)(不时予以修订)(《SAMREC规则》)。
有关石油资源量及储量的合资格人士报告须根据PRMS编制。
联交所可允许按照其他报告准则披露资源量,但将要求其为联交所所接纳的报告准则之一。
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