RESOURCE/RESERVE REPORTING STANDARDS …

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RESOURCE/RESERVE REPORTING STANDARDS FOR MINERALSPresentation to the international accounting STANDARDS board in London by video link from Melbourne. On behalf of the IASB Extractive Activities Project Team 19 April 2005Pat StephensonMember and past-Chairman April 2005Outline Background (types of mineral deposits etc)Background (types of mineral deposits etc) What is a mineral resource and an Ore reserve ?What is a mineral resource and an Ore reserve ? JORC Code and other national/ international REPORTING JORC Code and other national/ international REPORTING standardsstandards Who prepares the estimates (the Who prepares the estimates (the Competent PersonCompetent Person concept)concept) Uses of mineral resource and Ore reserve estimatesUses of mineral resource and Ore reserve estimates Current mineral resource /Ore reserve REPORTING practice Current mineral resource /Ore reserve REPORTING practice in major jurisdictionsin major jurisdictions Current and future developmentsCurrent and future April 2005Minerals April 2005Minerals Include Metalliferous minerals gold, silver, copper, lead, zinc, iron, aluminium, tungsten, uranium, mineral sands Non-metalliferous minerals coal, phosphate, diamond, other gemstones Industrial and construction materials sand.

RESOURCE/RESERVE REPORTING STANDARDS FOR MINERALS Presentation to the International Accounting Standards Board in London by video link from Melbourne.

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