如何在PRMS储量分类标准下快速评估资产探讨

Discussion of Quickly Evaluating Asset under PRMS Reserve Classification Standard

张存才 蔡东伟 徐绍良

ZHANG Cuncai CAI Dongwei XU Shaoliang

上海振华重工（集团）股份有限公司，上海　200125

Shanghai Zhenhua Heavy Industries Company Limited, Shanghai 200125, China

在国内外评判标准存在差异情况下，如何快速有效地评判储量，对于海外资产的筛选尤为重要。文中对中外储量在定义和分类上的差异进行了探讨，分析认为通过PRMS标准计算原地量与国内标准计算的地质储量对比可定性来核实资产的储量潜力，资产经济性的评价可主要参照P90储量来评价，盈利能力评价可重点参照P50储量，同时还可利用P10与P90值域范围差异来定性评估资产储量风险。通过上述方法应用可较好辨识出资产风险，便于做出快速判断。文中也依据具体并购案例，对在PRMS分类体系下如何快速评估资产进行了分析，为海外同类资产的并购评估提供一定的借鉴。

In the case of differences in evaluation standards at home and abroad, how to quickly and effectively evaluate reserves is particularly important for the selection of overseas assets. The paper discusses the differences in the definition and classification of reserves between China and foreign countries.According to the analysis, the reserve potential of the asset can be verified by comparing the total petroleum initially in place with the geological reserves, and the evaluation of asset economy is mainly referred to P90, while the profitability evaluation is mainly referred to P50, and the difference between P10 and P90 value ranges can be used to qualitatively evaluate the risk of asset reserves. According to the above methods, asset risks can be better identified, which is convenient for making quick judgments. This paper also analyzes how to quickly evaluate assets under the PRMS classification system based on specific M&A cases, providing reference for the evaluation of similar overseas assets.

https://doi.org/10.3969/j.issn.1008-2336.2020.03.013