Good reporting practices

S.M. Rupprecht

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Good reporting practices

机译：良好的报告实践

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The SAMREC Code sets out the minimum standard for the Public Reporting of Exploration Results, Mineral Resources, and Mineral Reserves. When making a declaration the Competent Person (CP) must disclose relevant information concerning the status and characteristics of a mineral deposit that could materially influence the economic value of the deposit and promptly report any material changes. The Johannesburg Stock Exchange (JSE) Listing enlists Panel Readers to review all CP Reports and annual reports for their compliance with the SAMREC Code and Section 12 of the JSE Listing Requirements. The JSE Readers Panel assists in achieving reporting compliance. However there are still many Public Reports that are not formally reviewed. Thus, the SAMREC Code is largely reliant on self-regulation. Although Clause 11 of the SAMREC Code makes provision for complaints made in respect of Public Reporting, complaints are rarely made. Yet, noncompliant reporting remains an issue within the southern African mineral industry. This paper investigates compliance of Public Reports and some of the common compliance issues currently being experienced. The paper also discusses methodologies to improve compliance and Public Reporting, such as self-regulation, coaching and training, and other means to promote good reporting compliance.

机译：Samrec守则规定了公开报告勘探结果，矿产资源和矿产储备的最低标准。在宣布宣言时，主管人士（CP）必须披露有关矿产存款的现状和特征的相关信息，这些信息可以重大影响存款的经济价值，并及时报告任何重大变更。 Johannesburg证券交易所（JSE）上市读者读者审查所有CP报告和年度报告，以遵守SAMREC代码和JSE上市要求的第12节。 JSE读者面板有助于实现报告合规性。但是，仍有许多公开报告没有正式审查。因此，SAMREC代码在很大程度上依赖于自我调节。虽然SAMREC守则第11条规定了关于公众报告所作的投诉，但很少有投诉。然而，不符合人的报告仍然是南非矿业境内的问题。本文调查了公开报告的遵守情况以及目前经验丰富的一些共同合规问题。本文还讨论了改善合规和公开报告的方法，例如自我监管，教练和培训，以及其他促进良好报告合规性的方法。

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来源
《Journal Of The South African Institute Of Mining & Metallurgy》 |2017年第12期|共7页
作者
S.M. Rupprecht;
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作者单位

University of Johannesburg South Africa;

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原文格式 PDF
正文语种 eng
中图分类矿业工程;
关键词
Public Reporting; good practice; self-regulation.;

机译：公共报告;良好的做法;自我规定。;

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