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LY/T 3351-2023Technical specifications for asset evaluation and accounting of wetland resources (English PDF)

湿地自然资源资产评估

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Issued by

State Forestry and Grassland Administration

Level / Type

National · Recommended

Issue date

June 19, 2023

Implementation date

November 1, 2023

Scope

LY/T 3351-2023 is the English-translated version of 湿地自然资源资产评估.

LY/T 3351-2023 — 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.

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Document preview — LY/T 3351-2023

National Standard of the People's Republic of China

ICS
65.020.01
Classification
B 60

Issued by: State Forestry and Grassland Administration

Contents

  • Preface
  • 1 Scope
  • 2 Normative references
  • 3 Terms and Definitions
  • 4 Purpose and procedures of assessment (accounting)
  • 4.1 Purpose of Assessment
  • 4.2 Accounting Purpose
  • 4.3 Evaluation (accounting) procedures
  • 5 Wetland resource verification
  • 5.1 Verification Content
  • 5.2 Verification Method
  • 6 Wetland Resource Asset Assessment Methods
  • 6.1 Market approach
  • 6.2 Income approach
  • 6.3 Replacement cost method
  • 7 Comprehensive adjustment coefficient of wetland resource asset assessment
  • 7.1 Production capacity adjustment coefficient Kj1
  • 7.2 Operating Condition Adjustment Coefficient Kj2
  • 7.3 Comprehensive adjustment coefficient Kjz
  • 8 Wetland Ecosystem Service Value Accounting
  • 8.1 Indicator Framework
  • 8.2 Supply service value
  • 8.3 Adjusting service value
  • 9 Wetland Resource Economic Asset Accounting
  • 9.1 Market Law
  • 9.2 Income approach
  • 9.3 Replacement cost method
  • 10 Accounting Methods for Non-economic Assets of Wetland Resources
  • 11 Wetland Resource Capital Accounting Methods
  • 12 Peat value calculation method
  • 13 Comprehensive adjustment coefficient of wetland resource accounting
  • 13.1 Ecosystem health adjustment coefficient Ks1
  • 13.2 Ecological location adjustment coefficient Ks2
  • 13.3 Economic location adjustment coefficient Ks3
  • 13.4 Comprehensive adjustment coefficient Ksz
  • Appendix A (Informative) Evaluation Report
  • Appendix B (Normative) Principles for determining the p-value of investment return rate
  • References

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.

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.

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.

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.

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.

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.

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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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 20 pages — is available in the English PDF.

Referenced standards

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