China: 我国固体矿产资源/储量分类规范的适用要点及相关完善建议

Last Updated: 6 November 2019
Article by Bai Jing
Most Read Contributor in China, October 2019

我国固体矿产资源/储量分类规范的适用要点包括但不限于:(1)不同的分类被规范/标准确认,代表相应的法律风险;(2)在矿业权管理中,是判断采矿权四级出让权限的基础;决定设立采矿权的条件;决定矿业权新增资源/储量有偿处置的法定义务,可能限制矿业权延续和转让;决定非法采矿刑事犯罪的"量"和"价"的认定;(3)上市公司监管方面,是应对证监会审查和关注要点的基础;(4)直接影响矿业权经济评价的效果。前不久自然资源部公布《固体矿产资源储量分类及矿产勘查阶段划分改革初步思路》向社会征求意见,本文结合法律实践分析上述适用要点,并对我国固体矿产资源/储量分类规范提出一些具体的完善建议。

关键词: 固体矿产资源/储量分类规范;矿业权管理;上市公司监管;评估;完善建议

一、我国固体矿产资源/储量分类规范体系

1.固体矿产资源/储量分类的含义

固体矿产资源储量分类规范明确了将不同地质可靠程度、经济意义及可行性研究阶段划分为资源量和储量两类,资源量和储量又具体分为不同的类型(目前实施的具体分类见图1和表1)。

▲图1

▲表1

笔者开始研究矿产资源储量分类规范始于2010-2011年间实施、参与原国土资源部主导的多个国内外矿业权法律研究课题,当时原国土资源部开发司和勘查司对研究成果提出的意见笔者受益至今,随着多年法律实践工作经验的积累,深刻体会到固体矿产资源/储量分类规范在矿业权法律体系和法律实践中的重要意义,体现了法律规范/标准与地质勘查、矿产经济等学科的交叉性。

2.我国固体矿产资源/储量分类规范体系介绍

历史上我国的资源/储量分类规范经历了1977 年前的A1、A2、B、C1、C2 五级;1977 年~1992 年的A、B、C、D 四级;1992年《固体矿产地质勘探规范总则(GB13908—1992)》中有关分类分级的规定(当时的A、B、C、D、E级);到后来1999年强制实施的国家标准《固体矿产资源/储量分类》、2002年《固体矿产地质勘查规范总则》以及众多分矿种规范,再到2009年修订《固体矿产资源/储量分类》的征求意见稿(至今未实施);再到前不久自然资源部公布《固体矿产资源/储量分类及矿产勘查阶段划分改革初步思路》向社会征求意见,明确了"满足国家资源管理需要,兼顾资本市场和企业生产需要;简明实用,便于操作,易于国际对比"的原则,提出"固体矿产资源/储量分为资源量和可采储量两个类型,其中资源量是指通过勘查工作获得,并经概略研究认为可预期技术经济可采的矿产资源,可采储量是指经预可行性研究或可行性研究,可经济采出的资源量",并且将勘查阶段调整为"基础调查、预查、普查、和勘探"的改革思路。

目前正在实行的规范体系主要包括我国1999年《固体矿产资源/储量分类》、2002年《固体矿产地质勘查规范总则》以及众多分矿种规范/标准,其规范性质过年来通过众多矿业权管理法律、法规、规章和规范性文件被确认。

与国际接轨方面,1999年《固体矿产资源/储量分类》参考了《联合国国际储量/资源分类框架(UNFC)》(以下简称"联合国框架")。2009年修订公布的征求意见稿以1999年规范为基础,同时考虑了同联合国框架、《CRIRSCO(矿产储量国际报告委员会)勘查结果、矿产资源和矿产储量公开报告国际报告模版》(以下简称CRIRSCO标准)的衔接,简化了分类,但是一直未正式实施。

CRIRSCO的全称是"矿产储量国际报告标准委员会",其任务主要是主持制定和推广矿产储量国际报告标准模板——CRISCO模板,加入CRIRSCO的成员国则据此模板制定自己的国家标准,从而使全球的矿产资源和矿产储量标准互联互通,适应当今经济全球化和矿业全球化的形势。目前已和CRIRSCO标准接轨的国家有澳大利亚(JORC规范,CRIRSCO标准最早在JORC的基础上发展而来,两者互为母子关系)、加拿大(CIM规范)、南非、欧盟、美国、智利、巴西、俄罗斯、哈萨克斯坦、蒙古10国,正在谈判加入的有印度、巴基斯坦、印尼、菲律宾等国。

二、我国固体矿产资源/储量分类规范的适用要点

1.不同的分类被规范/标准确认,代表相应的法律风险

随着矿业发展,近些年非传统矿业企业进行的矿业投资越来越多,这一点尤为值得关注。不少投资方拿到卖方提供的项目推广材料,其中显示的资源/储量数据巨大,其当然不假,但是呈现的是总量,而不是资源/储量的分类情况。此时如果结合经过主管部门评审备案的储量报告等第一手资料,根据固体资源/储量分类规范,不仅可以得出其中不同分类/级别的数量所代表的不同技术经济意义和地质可靠程度,而且,根据《固体矿产地质勘查规范总则》附录SD(动态分维几何学储量计算法)精度与地质可靠程度关系应用图可得出不同级别资源/储量所对应的SD精度η%,即据地质可靠程度划分的区间。

至此,地质可靠程度的风险得到了法律规范的确认(如图2)。举例说明,比如高达一亿吨334?分类的矿石资源量其理论上的精度连10%都不到。因此,法律实践中,至少应当适用相关规范,对矿业权项下的资源量储量资产在分类的基础上明释。

▲图2

2.作为判断采矿权出让权限的基础

2013-2015年,国家审计署分两批对湖北等19个省(区、市)部分矿业权进行了审计,发现1197宗矿业权出让、审批和交易中存在违法违规事项,发现地方国土资源主管部门超越权限审批或采取"化大为小、化整为零"方式规避审批权限制约。

我国实行部、省、市、县四级矿业权出让体制。固体矿产资源/储量分类是判断矿床储量规模的依据,矿床储量规模是判断采矿权出让权限判断的依据:(1)在适用《固体矿产资源/储量分类》的基础上(即基础储量和除334?以外的资源量数据),根据原国土资源部发布的《矿区矿产资源/储量规模划分标准》,可以判断相应的矿床储量规模;(2)再根据国务院《矿产资源开采登记管理办法(2014年修订)》、中共中央办公厅、国务院办公厅印发《矿业权出让制度改革方案》、原国土资源部《关于规范勘查许可证采矿许可证权限有关问题的通知》等以及各省地方法规和规范性文件,按照出让采矿权的资源储量规模可以确定采矿权一级市场的出让权限应当在部、省、市、县哪一级。所以资源/储量分类规范的适用是判断采矿权出让权限的基础。

3.决定设立采矿权的条件

根据原国土资源部《国土资源部关于完善矿产资源开采审批登记管理有关事项的通知》等相关规定,作为设立采矿权的条件,资源/储量规模为大型的非煤矿山、大中型煤矿依据的矿产资源/储量勘查程度应当达到勘探程度,其他矿山应当达到详查及以上勘查程度(砂石土除外)。如何判断达到详查及以上勘查程度/阶段,也需要符合资源/储量分类规范,看是否存在满足详查以上工作程度的特定资源量或者储量分类。举例说明,比如仅存在(333)或(334?)分类的情况是无法满足详查以上程度要求的。

4.决定矿业权新增资源/储量有偿处置义务,可能限制矿业权延续和转让

我国自2017年实行出让收益制度以来,从以前就"国资出资勘形成"的矿业权收取价款的时代,进入以"自然资源国家所有权"为基础而征收出让收益的时代。根据财政部和原国土资源部《矿业权出让收益征收管理暂行办法》等相关规定,无论采矿权历史上是否处置过矿业权价款,如矿区范围内新增资源/储量则应比照协议出让方式征收新增资源/储量的出让收益。而《国土资源部关于完善矿产资源开采审批登记管理有关事项的通知》等相关规范以及地方法律规范往往将出让收益(价款)义务的履行作为矿业权延续、转让的条件之一。

5.决定非法采矿刑事犯罪的"量"和"价"的认定

根据《最高人民法院关于审理非法采矿、破坏性采矿刑事案件具体应用法律若干问题的解释》以及《国土资源部关于印发非法采矿、破坏性采矿造成矿产资源破坏价值鉴定程序的规定的通知》,非法采矿破坏的矿产资源价值,包括采出的矿产品价值和按照科学合理的开采方法应该采出但因矿床破坏已难以采出的矿产资源折算的价值;破坏性采矿造成矿产资源严重破坏的价值,指由于没有按照国土资源主管部门审查认可的矿产资源开发利用方案采矿,导致应该采出但因矿床破坏已难以采出的矿产资源折算的价值。

这里的价值鉴定过程是一个先根据相关规范在资源/储量分类的基础上定"量",再通过评估认定"价"的过程。"量"的认定实践中非常容易产生争议,我国目前各省的规定不一致。比如浙江省在《浙江省非法采矿、破坏性采矿造成矿产资源破坏价值鉴定工作规则》中规定了"储量可靠程度要求达到(111)";湖北省在《湖北省非法采矿、破坏性采矿造成矿产资源破坏价值鉴定办法》中规定使用的是"矿产资源储量",则包括了所有分类/级别。

6.作为应对证监会审查和关注要点的基础

根据《中国证券监督管理委员会关于规范上市公司重大资产重组若干问题的规定》、《公开发行证券的公司信息披露内容与格式准则第26号——上市公司重大资产重组》以及证监会《并购重组共性问题审核意见关注要点》等,证监会重点审查和关注的矿业权信息主要有:(1)资源/储量情况,国土资源部门出具的矿产资源/储量评审及备案证明的时间和文号;最近三年进行过储量评审的,提供由具有相应地质勘查资质的单位编制的地质勘查报告或《矿产资源/储量核实报告》、《矿产资源/储量评审意见书》、《矿产资源/储量评审备案证明》;对于本次交易和最近一次历史储量核实报告存在差异的,披露差异的合理性;(2)矿业权评估选取的主要技术经济指标参数,包括评估利用可采储量、生产规模、矿山服务年限及评估计算服务年限等。

上述审查和关注要点均以矿产资源/储量分类规范的适用为基础。法律实践中,有交易双方在尽调过程中对有关资源储量参数的选择和适用发生争议,因为交易仍处在谈判期或者未实施交割,因此在缺乏依据诉诸诉讼或者仲裁的情况下,要求律师就相关参数的适用是否合规出具法律意见的情况。此类情况下法律意见也需要以矿产资源/储量分类规范的适用为基础进行分析论证。

7.直接影响矿业权经济评价的效果

矿产资源储量是矿业权价值的源泉,是矿业权评估的基础依据,固体矿产不同类别的资源储量计入采矿权价值计算时,因控制程度不同,其可信度系数不同,对应的可采储量也与保有资源储量不完全相同,会对矿山服务年限的计算,未来收益期的确定、产品产量的确定等产生重大影响。因此,固体矿产资源储量分类规范是资源储量估算的基础,是影响矿业权价值估算的重要因素。

法律实践中,交易或者法律纠纷中的双方容易对有关资源储量参数的选择和适用发生争议。以(333)和(334?)分类的资源量为例,从全国层面的规范来看,根据《矿业权评估利用矿产资源/储量》(CMVS 30300-2010)的相关规定,当使用收益途径和市场途径评估方法利用评估利用可采储量测算价值时:(1)推断的内蕴经济资源量(333)可参考矿山设计文件或设计规范的规定确定可信度系数;矿山设计文件中未予利用的或设计规范未作规定的,可信度系数可考虑在0.5~0.8范围内取值;涉及采用折现现金流量风险系数调整法的评估业务,按《收益途径评估方法规范》确定;(2)预测的资源量(334)?应谨慎考虑其是否参与评估计算。各应用指南中有规范的,从其规范;各应用指南没有规范的,如参与评估计算,应确定相应的可信度系数,但应注意其属潜在矿产资源。而实际目前矿业权出让收益评估中,有些省份(如新疆)对于推断的内蕴经济资源量(333)不做可信度系数调整,导致矿业权人在实际开采过程中可采储量出现较大负变(尤其是有色金属、贵金属等类矿产);此类处理虽然保护了矿产资源在出让环节的国家利益,但却增加了受让人的经济风险,影响了矿业权出让市场的科学性、合理性及公平性,容易产生法律纠纷。

三、完善我国固体矿产资源/储量分类规范的一些建议

第一,关于接轨国际规范。笔者注意到我国2009年修订《固体矿产资源/储量分类》的征求意见稿初次在规范中尝试建立我国与联合国框架、CRIRSCO标准、澳大利亚JORC规范和加拿大CIM规范的分类对接,建议我国未来在改革后的规范中继续保留2009年征求意见稿的这种做法,为交易适用不同国家规范的资源/储量分类之间的相互转化提供参考和规范依据。

第二,增加合理勘查程度的规范。前不久征求意见的改革思路将勘查阶段调整为"基础调查、预查、普查、和勘探",取消了详查阶段,勘探阶段的重要性不言而喻,将成为采矿权设立、探矿权缩减面积或者提高勘查阶段延续等法定事项的重要条件。笔者建议在规范中明确勘探阶段合理勘查程度的标准是什么,比如勘探阶段中满足勘探精度的勘探范围占整个矿区范围的比例区间是多少,或者勘探阶段储量报告特定分类(比如331)以上级别的资源/储量的占比区间是多少等等。这样不仅为技术实践提供明确的规范,也为潜在的纠纷和争议提供了更加明确的法律依据。

第三,增加资源/储量分类SD精度的规范。笔者建议我国未来在改革后的资源/储量分类规范中对不同资源/储量分类增加能够体现其地质可靠程度的SD精度规范,为不同分类的地质可信度建立直接的法律依据。

第四,制定非法采矿"量"认定的全国统一规范。通过制定相关规范具体明确非法采矿破坏的矿产资源不同资源/储量分类的地质影响系数(或可信度系数)取值参考,并且在全国层面形成统一的标准和规范。

第五,细化、制定、完善出让收益制度实施中对资源/储量分类的利用规范,对此:

首先,关于矿业权新增资源储量缴纳出让收益的法定义务,笔者建议有必要细化新增资源/储量的内涵,即新增资源/储量是对各类资源/储量的总量而言?还是就特定的资源/储量分类而言?建议通过制定规范解决实践中遇到的问题,比如某一类储量增加,但各类资源/储量总量未增加的情况如何处理等。

其次,笔者建议调整现行的矿业权出让收益评估规范,应当结合地质勘查规律,重视固体矿产资源储量分类规范的运用,结合矿业权勘查程度、成矿类型、资源储量类别更科学合理的确定设计利用资源储量(或评估利用资源储量),真正做到矿业理论和实践的统一。目前寻求35号文《矿业权出让收益征收管理暂行办法》本身的调整和完善进展较为缓慢。在目前这种情况下,思考通过调整出让收益评估规范的上述不合理之处,不失为一种相对更加高效,最加可行的方案。

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