油气资产是指持有的矿区权益和通过油气勘探与油气开发活动形成的油气井及相关设施。

Oil and gas properties include the mineral interests in properties, wells and related facilities arising from oil and gas exploration and production activities.

在油气资产的使用寿命内，油气资产弃置义务采用实际利率法确定各期间应承担的利息费用。

Interest expenses from the assets retirement obligations for each period are recognised with the effective interest method during the useful lives of the related oil and gas properties.

这部分价值作为油气资产成本的一部分进行折耗。

This is subsequently depleted as part of the costs of the oil and gas properties.

对计提了减值准备的油气资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。

For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.