Chapter 41
Extractive industries
1.1 Nature of extractive industries
1.1.1 Development of IFRS 6 – Exploration for and Evaluation of Mineral Resources
1.1.2 Discussion Paper: Extractive activities
1.1.2.A Definitions of reserves and resources
1.1.2.E Publish What You Pay proposals
1.1.2.F Status of Extractive Activities project
1.2 Upstream and downstream activities
1.2.1 Phases in upstream activities
2 Mineral reserves and resources
2.1 International harmonisation of reserve reporting
2.2 Petroleum reserve estimation and reporting
2.2.1 Petroleum Resources Management System (SPE-PRMS)
2.2.1.A Basic principles and definitions
2.2.1.B Classification and categorisation guidelines
2.2.1.C Evaluation and reporting guidelines
2.2.1.D Estimating recoverable quantities
2.3 Mining resource and reserve reporting
2.3.1 CRIRSCO International Reporting Template
2.4 Disclosure of mineral reserves and resources
2.4.1.A OIAC SORP disclosure of commercial reserve quantities
2.4.1.B ASC 932-235-50 disclosure of reserves
II Mining operations disclosures
2.4.3 Disclosure of the value of reserves
2.4.3.A ASC 932-235-50 – disclosure of standardised measure of oil and gas
3 IFRS 6 – Exploration for and evaluation of mineral resources ...
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