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Nhờ các bác dịch giúp cụm từ "Mineral properties". Trong phần thuyết minh Báo cáo tài chính của cty em được giải thích như sau:
Mineral properties: include
- Development costs incurred to bring a mining property into production develop new ore bodies or develop mining areas in advance of production, including striping cost in a preproduction phase. Development costs are capitalized when a mine plan has been prepared, proven and probable reserve have been established, and Alumina has decided to commercially develop the property.
- Deferred Exploration once mineral resources have been identified in the property and incorporated to the Company’s resource statements.
No amortization is provided in respect of mineral properties until commencement of commercial production. Mineral properties are amortized and charged to operations using the units of production method based on the estimated life of mine considering recoverable proven and probable reserves. All expenditure incurred prior to the commencement of commercial levels of production from each development property is carried forward to the extent to which recoverable from cash flows to be derived from the sale of production is reasonably assured. Amounts shown as development costs are net of revenue prior to commercial production.
Nhờ các bác chuyên gia giải thích giùm em với. Nó tương đương với mục nào trên Báo cáo tài chính của Việt Nam vay?
Cám ơn các bác!
Mineral properties: include
- Development costs incurred to bring a mining property into production develop new ore bodies or develop mining areas in advance of production, including striping cost in a preproduction phase. Development costs are capitalized when a mine plan has been prepared, proven and probable reserve have been established, and Alumina has decided to commercially develop the property.
- Deferred Exploration once mineral resources have been identified in the property and incorporated to the Company’s resource statements.
No amortization is provided in respect of mineral properties until commencement of commercial production. Mineral properties are amortized and charged to operations using the units of production method based on the estimated life of mine considering recoverable proven and probable reserves. All expenditure incurred prior to the commencement of commercial levels of production from each development property is carried forward to the extent to which recoverable from cash flows to be derived from the sale of production is reasonably assured. Amounts shown as development costs are net of revenue prior to commercial production.
Nhờ các bác chuyên gia giải thích giùm em với. Nó tương đương với mục nào trên Báo cáo tài chính của Việt Nam vay?
Cám ơn các bác!
