Abstract:On July 21,2022, the Ministry of Natural Resources issued the "Specification for the Management of Mineral Resources and Reserves in Mine(DZ/T 0399—2022)", which was implemented on November 1st, 2022. DZ/T 0399—2022 has standardizes the compilation requirements of the annual report of mine resources and reserves, and given the style of the resources and reserves balance table. Combining with relevant requirements of DZ/T 0399—2022, on the basis of general filling method of the balance sheet, the filling method of some special circumstances has been further discussed.