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Technical specifications for asset evaluation and accounting of wetland resources
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LY/T 3351-2023
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Basic data | Standard ID | LY/T 3351-2023 (LY/T3351-2023) | | Description (Translated English) | Technical specifications for asset evaluation and accounting of wetland resources | | Sector / Industry | Forestry Industry Standard (Recommended) | | Classification of Chinese Standard | B60 | | Classification of International Standard | 65.020.01 | | Word Count Estimation | 25,288 | | Date of Issue | 2023-06-19 | | Date of Implementation | 2023-11-01 | | Issuing agency(ies) | State Forestry and Grassland Administration |
LY/T 3351-2023: Technical specifications for asset evaluation and accounting of wetland resources ---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
ICS 65.020.01
CCSB60/79
Forestry Industry Standard of the People's Republic of China
Technical Specifications for Wetland Resource Asset Assessment and Resource Accounting
Released on 2023-06-19
2023-11-01 Implementation
The State Forestry and Grassland Administration issued
Table of Contents
Preface III
1 Scope 1
2 Normative references 1
3 Terms and Definitions 1
4 Purpose and procedures of assessment (accounting) 3
4.1 Purpose of Assessment 3
4.2 Accounting Purpose 3
4.3 Evaluation (accounting) procedures 3
5 Wetland resource verification 3
5.1 Verification Content 3
5.2 Verification Method 3
6 Wetland Resource Asset Assessment Methods 3
6.1 Market approach 3
6.2 Income approach 4
6.3 Replacement cost method 5
7 Comprehensive adjustment coefficient of wetland resource asset assessment 5
7.1 Production capacity adjustment coefficient Kj1 5
7.2 Operating Condition Adjustment Coefficient Kj2 6
7.3 Comprehensive adjustment coefficient Kjz 6
8 Wetland Ecosystem Service Value Accounting 6
8.1 Indicator Framework 6
8.2 Supply service value 7
8.3 Adjusting service value 8
9 Wetland Resource Economic Asset Accounting 11
9.1 Market Law11
9.2 Income approach11
9.3 Replacement cost method 12
10 Accounting Methods for Non-economic Assets of Wetland Resources13
11 Wetland Resource Capital Accounting Methods13
12 Peat value calculation method 13
13 Comprehensive adjustment coefficient of wetland resource accounting 14
13.1 Ecosystem health adjustment coefficient Ks1 14
13.2 Ecological location adjustment coefficient Ks2 14
13.3 Economic location adjustment coefficient Ks3 15
13.4 Comprehensive adjustment coefficient Ksz 15
Appendix A (Informative) Evaluation Report 16
Appendix B (Normative) Principles for determining the p-value of investment return rate 19
References 20
Foreword
This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for standardization work Part 1.Structure and drafting rules for standardization documents"
Drafting.
Please note that some of the contents of this document may involve patents. The issuing organization of this document does not assume the responsibility for identifying patents.
This document was proposed by the State Forestry and Grassland Administration.
This document is under the jurisdiction of the National Wetland Protection Standardization Technical Committee (SAC/TC468).
This document was drafted by. Forestry and Grassland Survey and Planning Institute of the State Forestry and Grassland Administration, Beijing Zhonglin Asset Appraisal Co., Ltd., Beijing Forestry University,
Inner Mongolia Daxinganling Forestry Ecology Research Institute.
The main drafters of this document are. Wang Hongwei, Chen Kangjuan, Jing Qianping, Zhang Ying, Wu Dongdong, Wei Guihong, Zhang Xu, Shao Yi, Zhang Ying, Yan Ping, Deng Libin,
Tu Qiong, Zou Quancheng, Kong Fanli, Mu Xiaowei, Xu Jiannan, Zhuo Ling, Yang Yongfeng, Liao Chengzhang, Wang Jiafu, Bao Guoqing, Yang Shengtao, Luan Kuizhi, Zhang Xiaoyun.
Technical Specifications for Wetland Resource Asset Assessment and Resource Accounting
1 Scope
This document, as one of the series of standards on natural resource asset assessment and resource accounting technical specifications, specifies the economic asset assessment,
Relevant concepts, working procedures, indicator system and technical methods of wetland resource economic asset accounting and wetland resource capital accounting.
This document is applicable to various types of wetland resource economic asset assessment, wetland resource economic asset accounting, and wetland resource non-economic asset accounting.
and wetland resource capital accounting practices.
2 Normative references
The contents of the following documents constitute the essential clauses of this document through normative references in this document.
For referenced documents without a date, only the version corresponding to that date applies to this document; for referenced documents without a date, the latest version (including all amendments) applies to
This document.
GB/T 26535 Indicators for determining national important wetlands
National Wetland Resources Survey and Monitoring Technical Regulations (Trial) Forest and Wetland Development [2008] No. 265
3 Terms and definitions
The following terms and definitions apply to this document.
3.1
Wetland resourceswetlandresources
A wetland space area that is a biophysical environment composed of both biological and non-biological components and can bring benefits to humans.
3.2
Wetland ecosystems contribute to human interests. Their value includes supply service value, regulatory service value and cultural service value.
The calculation period is usually one year. Wetland ecosystem service value accounting is a method of calculating the capital value of wetland resources from the perspective of ecosystem.
premise.
3.3
Under the current level of knowledge and technological conditions, it is owned or controlled by a specific entity and can or is expected to be used for
It is a wetland resource that brings economic benefits and has economic asset attributes.
Note. Wetland resources usually referred to as assets refer to wetland resource economic assets.
3.4
Wetland resource non-economic assets
Wetland resources that do not have economic asset attributes but can contribute benefits to humans are valuable because the wetland ecosystem will continue to be used by humans in the future.
The sum of the values of other ecosystem services provided by the species other than economic benefits.
3.5
The value of all elements of wetland resources at a certain point in time is the sum of the economic assets of wetland resources and the non-economic assets of wetland resources.
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