Act No. 151/1997 Coll., Act on Property Valuation and on Amendments to Certain Acts (Property Valuation Act).
Decree No. 441/2013 Coll., Decree implementing the Act on Property Valuation (Valuation Decree).
MAŘÍK, Miloš et al. Methods of Business Valuation - Valuation Process, Basic Methods and Procedures. 5th updated ed. Ekopress: Prague, 2024. ISBN 978-80-87865-94-1.
IVS: International Valuation Standards 2025.
Valuation of mineral deposits
| Language of instruction | angličtina, čeština |
|---|---|
| Code | 545-0188 |
| Abbreviation | OLNS |
| Course title | Valuation of mineral deposits |
| Coordinating department | Department of Economics and Control Systems |
| Course coordinator | Ing. Markéta Laštůvková, Ph.D. |
Anotace
The course is focused on the processes of valuation of mineral deposits. Students will gradually get acquainted with the relevant legislation and the basic structure of the process of valuing reserved and non-reserved deposits in the Czech Republic. Relevant valuation methods, including methods of determining the discount rate, are explained to students. An integral part of the course are also case studies in which the student acquires the methodology of valuation of real estate and movable property, the existence of which is an infrastructural condition for the implementation of opening, mining and processing processes in a mining company. All knowledge used in teaching respects the applicable mining legislation, legislation for property valuation and is based on current best practice
General competence
The student is able to independently approach solving tasks related to valuation, communicates professionally and clearly with various target groups, adheres to the ethical principles of expert work and approaches the solution with analytical and critical thinking. He understands the importance of risks and uncertainties in valuation and can adequately take them into account in practice.
Professional knowledge
The student masters the theoretical foundations of valuation of movable and immovable property, including the specifics of mineral deposits. He knows individual valuation methods, rules for obtaining and evaluating data, as well as the influence of economic and risk factors (e.g. discount rate) on the resulting price. He is familiar with the formal requirements of expert opinions and the specifics of their interpretation.
Professional skill
The student practically applies the valuation methodology to specific cases of mineral deposits and other types of property. He is able to correctly quantify the discount rate in relation to risks, analyze financial and technical data, evaluate expert opinions and formulate his own conclusions. He is able to choose an appropriate valuation method according to the nature of the valued property and perform a precise valuation.
General competence
The student is able to independently approach solving tasks related to valuation, communicates professionally and clearly with various target groups, adheres to the ethical principles of expert work and approaches the solution with analytical and critical thinking. He understands the importance of risks and uncertainties in valuation and can adequately take them into account in practice.
Professional knowledge
The student masters the theoretical foundations of valuation of movable and immovable property, including the specifics of mineral deposits. He knows individual valuation methods, rules for obtaining and evaluating data, as well as the influence of economic and risk factors (e.g. discount rate) on the resulting price. He is familiar with the formal requirements of expert opinions and the specifics of their interpretation.
Professional skill
The student practically applies the valuation methodology to specific cases of mineral deposits and other types of property. He is able to correctly quantify the discount rate in relation to risks, analyze financial and technical data, evaluate expert opinions and formulate his own conclusions. He is able to choose an appropriate valuation method according to the nature of the valued property and perform a precise valuation.
Povinná literatura
Doporučená literatura
DUFEK, Zdeněk et al. Expert's Handbook in the Field of Property Valuation. Pilsen: Publishing House and Publishing House Aleš Čeněk, s.r.o., 2023. 318. p. ISBN 978-80-7380-920-1.
VENTOLO, W. L., WILLIAMS, R. M. Fundamentals of Real Estate. Appraisal 14th Edition. Dearborn Financial Publishing, 2021. ISBN 978-1-0788-1766-0 .
VENTOLO, W. L., WILLIAMS, R. M. Fundamentals of Real Estate. Appraisal 14th Edition. Dearborn Financial Publishing, 2021. ISBN 978-1-0788-1766-0 .