Siliconware Precision Industries (SPILA) Inactive
Filed: 27 Apr 18, 6:18am
Exhibit 1.01
Siliconware Precision Industries Co., Ltd.
Conflict Minerals Report
For the Year Ended December 31, 2017
Introduction
This is the Conflict Minerals Report (“Report”) of Siliconware Precision Industries Co., Ltd. (“SPIL”, “Company”, “we”, “us” or “our”) for the calendar year ended December 31, 2017 in accordance with Rule13p-1 under the Securities Exchange Act of 1934 (the “Rule”). The Rule sets forth certain due diligence and reporting obligations for companies registered with the U.S. Securities and Exchange Commission (“SEC”) whose products contain conflict minerals necessary to the functionality or production of a product manufactured by the registrant or contracted by the registrant to be manufacture. The Rule defines “Conflict Minerals” to include cassiterite, columbite-tantalite, gold, wolframite, or their derivatives limited to tin, tantalum, tungsten, and gold (collectively referred to as “3TG”).
SPIL manufactures a wide range of products that contain Conflict Minerals, but does not directly purchase raw ore or unrefined Conflict Minerals, and does not make purchases of other goods, from the Democratic Republic of the Congo (“DRC”) or an adjoining country (collectively referred to as the “Covered Countries”).
Pursuant to the Rule, SPIL conducted a Reasonable Country of Origin Inquiry (“RCOI”) on the source and chain of custody of the necessary Conflict Minerals in our products, which Conflict Materials we had reason to believe may have originated from the Covered Countries and which may not have come from recycled or scrap sources, to determine whether such products were “Conflict Free”. The term “Conflict Free” is used in this Report in a broader sense to refer to suppliers, supply chains, smelters and refiners whose source of Conflict Minerals did not or do not directly finance or benefit armed groups in the Covered Countries.
Business Overview
SPIL is one of the world’s leading independent providers of semiconductor packaging and testing services. We offer a full range of packaging and testing solutions, including advanced packages, substrate packages and lead-frame packages, as well as testing for logic and mixed signal devices. We also offer our customers turnkey service, from packaging and testing to shipment service.
Our Packaging Services
We offer a broad range of package formats designed to provide our customers with a full array of packaging solutions. The packaging solutions we currently offer to our customers include substrate packages, which include ball grid array and system in packages (incorporating multiple semiconductor chips) and bumping and flip-chip ball grid array packages, as well as lead-frame packages.
Our Testing Services
Wafer Probing: Wafer probing is the step immediately before packaging of integrated circuits and involves sorting the processed wafer for defects to ensure that it meets customer acceptance criteria. Integrated circuits on an accepted wafer are then individually inspected visually under microscopes before packaging and final testing.
Final Testing: We provide final testing services for a wide variety of logic and mixed signal and RF integrated circuit packages and other integrated circuit packages, including complex and high performance integrated circuits, as well as lower-performance ones. High-performance products include personal computer-related components such as CPU chipsets and graphic processors, while major lower-performance products include integrated circuits used in consumer electronic products.
Other Testing Services: In addition to wafer probing and final testing services described above, we also provide “system level testing” services for testing products on motherboards, “lead/ball scanner” service to screen out abnormal products, including bent lead or ball defective devices, so as to prevent them from being shipped to the end customers, “marking” services to specify the unique customer logo and batch identification on products and “tape and reel” service to packaging devices into one complete reel for surface mount operation.
We utilize Conflict Minerals which are necessary to implement our packaging services on our customers’ products. No Conflict Minerals are used when conducting testing services.
Reasonable Country of Origin Inquiry
SPIL does not directly purchase unrefined Conflict Minerals, but rather purchases materials from a wide network of suppliers that in turn source materials from a wide network of suppliers that source materials from theirsub-tier suppliers. Our supply chain is extensive and complex with many layers of suppliers between us and smelters, refiners, and miners of 3TG.
We require our suppliers to provide us with Material Data Sheets (“MDS”) which specify each and every substance, including but not limited to 3TG, contained in the products and components supplied to us. Based on the MDS we received and through our comprehensive scoping process, we identified 145 suppliers that provided SPIL with Conflict Minerals. Out of those 145 suppliers, we have received 150 3TG sourcing survey results using the industry-wide standard Conflict Minerals Reporting Template (“CMRT”).
After conducting the RCOI for 2017, we may have concerns that the 3TG used in connection with the relevant products may have originated in the Covered Countries, or did not originate from recycled or scrap sources. See “Due Diligence Result” below.
Due Diligence Designs
In accordance with the Rule, SPIL undertook to determine the Conflict Minerals status for the necessary Conflict Minerals used in our packaging services. We designed and conducted our due diligence measures in conformance with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, Third Edition (“OECD Guidance”), which is an internationally-recognized due diligence network
Due Diligence Designs Performed
Step 1: Establish strong management system
| • | Adopted and maintained SPIL’s Conflict Mineral Policy, which states our commitment to carry out supply chain due diligence in compliance with the OECD Guidance. The policy is available on SPIL’s website at https://www.spil.com.tw/chinese/about/Conflict_Mineral_Policy.pdf, orhttps://www.spil.com.tw/about/Conflict_Mineral_Policy.pdf. |
| • | Established SPIL’s Conflict Minerals Management Procedure as a clear and coherent management process to ensure risks are adequately managed. |
| • | Organized a project team involving cross-functional groups including purchasing, operations, engineering, customer service, legal and others to implement and perform our Conflict Mineral Policy and Conflict Minerals Management Procedure in collaboration with our suppliers and customers. The project team is under the direction of our Vice-President of purchasing, also the final approver of SPIL’s Form SD and Conflict Minerals Report. |
| • | Annually completed the Conflict Minerals Project to monitor the implementation of SPIL’s Conflict Mineral Policy and regularly review the project status with senior management. |
| • | Implemented a Conflict Minerals communication and identification mechanism which helps us promote transparency across the mineral supply chain. |
| • | Employed a supply chain system of controls and transparency measures through the use of due diligence tools such as the CMRT, a supply chain survey designed by the Responsible Minerals Initiative (“RMI”), formerly known as the Conflict-Free Sourcing Initiative, to identify smelters and refiners that process necessary Conflict Minerals contained in a company’s products and the country of origin of those Conflict Minerals. |
| • | Required Conflict-Minerals-related documents to be retained for five (5) years, in accordance with the OECD Guidance. |
| • | Strengthened engagements with suppliers with a written Conflict Minerals-related provision in issued purchase orders. |
| • | In 2017, SPIL required all new suppliers to certify their Conflict Free status by signing SPIL’s Conflict Free Statements. In addition, suppliers that provide us with products containing 3TG are required to provide us with a CMRT. |
| • | Maintained and published on SPIL’s website a company-level grievance mechanism where an interested party is allowed to voice concerns relating to Conflict Minerals. (http:/www.spil.com.tw/contact/) |
Step 2: Identify and assess risk in our supply chain
| • | As a downstream company, SPIL identified risks in its supply chain by sorting a list of material categories which may contain 3TGs (the “affected materials”), with the assistance of its Engineering Unit, and mapping direct suppliers who provided us with affected materials during the reporting period (the “affected suppliers”). For the year ended December 31, 2017, SPIL identified a total of 145 affected suppliers and conducted complete surveys with the CMRT template, and required the affected suppliers to provide smelter and refiner information for SPIL’s review. |
| • | Developed and implemented the CMRT review guidance to standardize the process of reviewing the collected CMRTs. Through several rounds of requests, communications, and through the use of IT tools, SPIL endeavored to obtain a complete smelter and refiner list from the affected suppliers. |
| • | Identified and assessed risks by utilizing the smelter and refiner list information provided by the RMI’s Third Party Audit program—formerly known as the Conflict-Free Smelter Program, now known as the Responsible Minerals Assurance Process (“RMAP”), or the industry equivalents. |
Step 3: Design and implement a strategy to respond to identified risks
| • | Reported findings to designated senior management, outlining the information gathered and the actual and potential risks identified in the supply chain risk assessment. |
| • | Established communication channels to notify our customers and suppliers of thenon-Conflict Free status as applicable and sought collaboration to build a Conflict Free supply chain. |
| • | In 2017, SPIL continued on the risk management plan that includes monitoring and tracking risk mitigation measures undertaken by our suppliers, and considered suspending or discontinuing engagement with suppliers not using Conflict Free smelters or refiners certified by RMAP(“Non-Conflict Free Suppliers”) |
| • | Reviewed the risks identified and requestedNon-Conflict Free Suppliers to mitigate risks by removingnon-Conflict Free smelters and refiners from their and our respective supply chains. |
| • | As part of the risk management plan, SPIL undertook a risk assessment to determine whether additional audits of affected suppliers were necessary. Based on the results of the risk assessment, SPIL is planning to conduct additional audits of affected suppliers in 2018. |
Step 4: Carry out independent third-party audits of the due diligence practices of smelters and refiners
| • | Undertook an Independent Private Sector Audit for the calendar year 2017 of our Conflict Minerals Report to ensure it is in accordance with the requirements of the Rule and the subsequent public statements made by the SEC. |
| • | Leveraged independent smelter audits of the RMAP or the industry equivalent to support certain statements contained in this Conflict Minerals Report. |
Step 5: Report annually on supply chain due diligence
| • | Form SD and Conflict Minerals Report for the calendar year 2017 to be filed with the SEC on or before May 31, 2018. |
Due Diligence Result
Pursuant to the due diligence design and measure performed as described above, we have made a reasonable good faith effort and have found no reasonable basis for determining that SPIL, within our management’s control and authority, sourced Conflict Minerals that directly or indirectly finance or benefit armed groups in the Covered Countries, and as such, that our products and source materials are “DRC Conflict Free”.
Due Diligence Improvement
In the next compliance period, SPIL intends to take the following steps to improve the information gathered from our due diligence measures to further mitigate the risk that the necessary Conflict Minerals may directly or indirectly benefit or finance armed groups in the Covered Countries. These steps include, but are not limited to:
| • | Continue to convey to our suppliers SPIL’s corporate policy on responsible sourcing. |
| • | Conduct audits of more suppliers in order to ensure the accuracy and validity of the CMRTs provided by our direct suppliers and also assist our suppliers to align their Conflict Minerals management system with ours. |
| • | Continuously review and improve our due diligence procedures. |
Independent Private Sector Audit
KPMG conducted an independent private sector audit for us and such audit report, which is referred to as the Independent Private Sector Audit, is set forth in Exhibit II hereto.
Exhibit I: List of all Smelters and Refiners Identified by SPIL
Mineral | Smelter or Refiner Name | Country Location | ||
| Gold | Advanced Chemical Company | UNITED STATES OF AMERICA | ||
| Gold | Aida Chemical Industries Co., Ltd. | JAPAN | ||
| Gold | AllgemeineGold-und Silberscheideanstalt A.G. | GERMANY | ||
| Gold | Almalyk Mining and Metallurgical Complex (AMMC) | UZBEKISTAN | ||
| Gold | AngloGold Ashanti Corrego do Sitio Mineracao | BRAZIL | ||
| Gold | Argor-Heraeus S.A. | SWITZERLAND | ||
| Gold | Asahi Pretec Corp. | JAPAN | ||
| Gold | Asaka Riken Co., Ltd. | JAPAN | ||
| Gold | Atasay Kuyumculuk Sanayi Ve Ticaret A.S. | TURKEY | ||
| Gold | Aurubis AG | GERMANY | ||
| Gold | Bangko Sentral ng Pilipinas (Central Bank of the Philippines) | PHILIPPINES | ||
| Gold | Boliden AB | SWEDEN | ||
| Gold | C. Hafner GmbH + Co. KG | GERMANY | ||
| Gold | Caridad | MEXICO | ||
| Gold | CCR Refinery - Glencore Canada Corporation | CANADA | ||
| Gold | Cendres + Metaux S.A. | SWITZERLAND | ||
| Gold | Yunnan Copper Industry Co., Ltd. | CHINA | ||
| Gold | Chimet S.p.A. | ITALY | ||
| Gold | Chugai Mining | JAPAN | ||
| Gold | Daejin Indus Co., Ltd. | KOREA, REPUBLIC OF | ||
| Gold | DayeNon-Ferrous Metals Mining Ltd. | CHINA | ||
| Gold | Do Sung Corporation | KOREA, REPUBLIC OF | ||
| Gold | DODUCO GmbH | GERMANY | ||
| Gold | Dowa | JAPAN | ||
| Gold | Eco-System Recycling Co., Ltd. | JAPAN | ||
| Gold | OJSC Novosibirsk Refinery | RUSSIAN FEDERATION | ||
| Gold | Gansu Seemine MaterialHi-Tech Co., Ltd. | CHINA | ||
| Gold | Guoda Safina High-Tech Environmental Refinery Co., Ltd. | CHINA | ||
| Gold | Hangzhou Fuchunjiang Smelting Co., Ltd. | CHINA | ||
| Gold | Heimerle + Meule GmbH | GERMANY | ||
| Gold | Heraeus Metals Hong Kong Ltd. | CHINA | ||
| Gold | Heraeus Precious Metals GmbH & Co. KG | GERMANY | ||
| Gold | Hunan Chenzhou Mining Co., Ltd. | CHINA | ||
| Gold | HwaSeong CJ CO., LTD. | KOREA, REPUBLIC OF | ||
| Gold | Inner Mongolia Qiankun Gold and Silver Refinery Share Co., Ltd. | CHINA | ||
| Gold | Ishifuku Metal Industry Co., Ltd. | JAPAN | ||
| Gold | Istanbul Gold Refinery | TURKEY | ||
| Gold | Japan Mint | JAPAN | ||
| Gold | Jiangxi Copper Co., Ltd. | CHINA | ||
| Gold | Asahi Refining USA Inc. | UNITED STATES OF AMERICA | ||
| Gold | Johnson Matthey Canada | CANADA | ||
| Gold | JSC EkaterinburgNon-Ferrous Metal Processing Plant | RUSSIAN FEDERATION | ||
| Gold | JSC Uralelectromed | RUSSIAN FEDERATION | ||
| Gold | JX Nippon Mining & Metals Co., Ltd. | JAPAN | ||
| Gold | Kazakhmys Smelting LLC | KAZAKHSTAN | ||
| Gold | Kazzinc | KAZAKHSTAN | ||
| Gold | Kennecott Utah Copper LLC | UNITED STATES OF AMERICA | ||
| Gold | Kojima Chemicals Co., Ltd. | JAPAN | ||
| Gold | Kyrgyzaltyn JSC | KYRGYZSTAN | ||
| Gold | L’azurde Company For Jewelry | SAUDI ARABIA | ||
| Gold | Lingbao Gold Co., Ltd. | CHINA | ||
| Gold | Lingbao Jinyuan Tonghui Refinery Co., Ltd. | CHINA | ||
| Gold | LS-NIKKO Copper Inc. | KOREA, REPUBLIC OF |
Mineral | Smelter or Refiner Name | Country Location | ||
| Gold | Luoyang Zijin Yinhui Gold Refinery Co., Ltd. | CHINA | ||
| Gold | Materion | UNITED STATES OF AMERICA | ||
| Gold | Matsuda Sangyo Co., Ltd. | JAPAN | ||
| Gold | Metalor Technologies (Suzhou) Ltd. | CHINA | ||
| Gold | Metalor Technologies (Hong Kong) Ltd. | CHINA | ||
| Gold | Metalor Technologies (Singapore) Pte., Ltd. | SINGAPORE | ||
| Gold | Metalor Switzerland | SWITZERLAND | ||
| Gold | Metalor USA Refining Corporation | UNITED STATES OF AMERICA | ||
| Gold | Metalurgica Met-Mex Penoles S.A. De C.V. | MEXICO | ||
| Gold | Mitsubishi Materials Corporation | JAPAN | ||
| Gold | Mitsui Mining and Smelting Co., Ltd. | JAPAN | ||
| Gold | Moscow Special Alloys Processing Plant | RUSSIAN FEDERATION | ||
| Gold | Nadir Metal Rafineri San. Ve Tic. A.S. | TURKEY | ||
| Gold | Navoi Mining and Metallurgical Combinat | UZBEKISTAN | ||
| Gold | Nihon Material Co., Ltd. | JAPAN | ||
| Gold | Ohura Precious Metal Industry Co., Ltd. | JAPAN | ||
| Gold | OJSC “The Gulidov KrasnoyarskNon-Ferrous Metals Plant” | RUSSIAN FEDERATION | ||
| (OJSC Krastsvetmet) | ||||
| Gold | PAMP S.A. | SWITZERLAND | ||
| Gold | Penglai Penggang Gold Industry Co., Ltd. | CHINA | ||
| Gold | Prioksky Plant ofNon-Ferrous Metals | RUSSIAN FEDERATION | ||
| Gold | PT Aneka Tambang (Persero) Tbk | INDONESIA | ||
| Gold | PX Precinox S.A. | SWITZERLAND | ||
| Gold | Rand Refinery (Pty) Ltd. | SOUTH AFRICA | ||
| Gold | Royal Canadian Mint | CANADA | ||
| Gold | Sabin Metal Corp. | UNITED STATES OF AMERICA | ||
| Gold | Samduck Precious Metals | KOREA, REPUBLIC OF | ||
| Gold | Samwon Metals Corp. | KOREA, REPUBLIC OF | ||
| Gold | Schone Edelmetaal B.V. | NETHERLANDS | ||
| Gold | SEMPSA Joyeria Plateria S.A. | SPAIN | ||
| Gold | Shandong Tiancheng Biological Gold Industrial Co., Ltd. | CHINA | ||
| Gold | Shandong Zhaojin Gold & Silver Refinery Co., Ltd. | CHINA | ||
| Gold | Sichuan Tianze Precious Metals Co., Ltd. | CHINA | ||
| Gold | So Accurate Group, Inc. | UNITED STATES OF AMERICA | ||
| Gold | SOE Shyolkovsky Factory of Secondary Precious Metals | RUSSIAN FEDERATION | ||
| Gold | Solar Applied Materials Technology Corp. | TAIWAN | ||
| Gold | Sumitomo Metal Mining Co., Ltd. | JAPAN | ||
| Gold | Tanaka Kikinzoku Kogyo K.K | JAPAN | ||
| Gold | Great Wall Precious Metals Co., Ltd. of CBPM | CHINA | ||
| Gold | The Refinery of Shandong Gold Mining Co., Ltd. | CHINA | ||
| Gold | Tokuriki Honten Co., Ltd. | JAPAN | ||
| Gold | Tongling Nonferrous Metals Group Co., Ltd. | CHINA | ||
| Gold | Torecom | KOREA, REPUBLIC OF | ||
| Gold | Umicore Brasil Ltda. | BRAZIL | ||
| Gold | Umicore S.A. Business Unit Precious Metals Refining | BELGIUM | ||
| Gold | United Precious Metal Refining, Inc. | UNITED STATES OF AMERICA | ||
| Gold | Valcambi S.A. | SWITZERLAND | ||
| Gold | Western Australian Mint (T/a The Perth Mint) | AUSTRALIA | ||
| Gold | Yamamoto Precious Metal Co., Ltd. | JAPAN | ||
| Gold | Yokohama Metal Co., Ltd. | JAPAN | ||
| Gold | Zhongjin Gold Corporation Limited | CHINA | ||
| Gold | Gold Refinery of Zijin Mining Group Co., Ltd. | CHINA | ||
| Gold | Morris and Watson | NEW ZEALAND | ||
| Gold | SAFINA A.S. | CZECH REPUBLIC | ||
| Gold | Guangdong Jinding Gold Limited | CHINA |
Mineral | Smelter or Refiner Name | Country Location | ||
| Gold | Umicore Precious Metals Thailand | THAILAND | ||
| Gold | Geib Refining Corporation | UNITED STATES OF AMERICA | ||
| Gold | MMTC-PAMP India Pvt., Ltd. | INDIA | ||
| Gold | Republic Metals Corporation | UNITED STATES OF AMERICA | ||
| Gold | KGHM Polska Miedz Spolka Akcyjna | POLAND | ||
| Gold | Fidelity Printers and Refiners Ltd. | ZIMBABWE | ||
| Gold | Singway Technology Co., Ltd. | TAIWAN | ||
| Gold | Al Etihad Gold LLC | UNITED ARAB EMIRATES | ||
| Gold | Emirates Gold DMCC | UNITED ARAB EMIRATES | ||
| Gold | Kaloti Precious Metals | UNITED ARAB EMIRATES | ||
| Gold | Sudan Gold Refinery | SUDAN | ||
| Gold | T.C.A S.p.A | ITALY | ||
| Gold | Remondis Argentia B.V. | NETHERLANDS | ||
| Gold | Tony Goetz NV | BELGIUM | ||
| Gold | Korea Zinc Co., Ltd. | KOREA, REPUBLIC OF | ||
| Gold | TOOTau-Ken-Altyn | KAZAKHSTAN | ||
| Gold | Abington Reldan Metals, LLC | UNITED STATES OF AMERICA | ||
| Gold | SAAMP | FRANCE | ||
| Gold | SAXONIA Edelmetalle GmbH | GERMANY | ||
| Gold | WIELAND Edelmetalle GmbH | GERMANY | ||
| Gold | Ogussa Osterreichische Gold- und Silber-Scheideanstalt GmbH | AUSTRIA | ||
| Gold | AU Traders and Refiners | SOUTH AFRICA | ||
| Gold | GCC Gujrat Gold Centre Pvt. Ltd. | INDIA | ||
| Gold | Modeltech Sdn Bhd | MALAYSIA | ||
| Gold | Bangalore Refinery | INDIA | ||
| Gold | Kyshtym Copper-Electrolytic Plant ZAO | RUSSIAN FEDERATION | ||
| Tantalum | Changsha South Tantalum Niobium Co., Ltd. | CHINA | ||
| Tantalum | Conghua Tantalum and Niobium Smeltry | CHINA | ||
| Tantalum | Duoluoshan | CHINA | ||
| Tantalum | Exotech Inc. | UNITED STATES OF AMERICA | ||
| Tantalum | F&X Electro-Materials Ltd. | CHINA | ||
| Tantalum | Guangdong Zhiyuan New Material Co., Ltd. | CHINA | ||
| Tantalum | Hi-Temp Specialty Metals, Inc. | UNITED STATES OF AMERICA | ||
| Tantalum | JiuJiang JinXin Nonferrous Metals Co., Ltd. | CHINA | ||
| Tantalum | Jiujiang Nonferrous Metals Smelting Company Limited | CHINA | ||
| Tantalum | King-Tan Tantalum Industry Ltd. | CHINA | ||
| Tantalum | LSM Brasil S.A. | BRAZIL | ||
| Tantalum | Metallurgical Products India Pvt., Ltd. | INDIA | ||
| Tantalum | Mineracao Taboca S.A. | BRAZIL | ||
| Tantalum | Mitsui Mining and Smelting Co., Ltd. | JAPAN | ||
| Tantalum | NPM Silmet AS | ESTONIA | ||
| Tantalum | Ningxia Orient Tantalum Industry Co., Ltd. | CHINA | ||
| Tantalum | QuantumClean | UNITED STATES OF AMERICA | ||
| Tantalum | RFH Tantalum Smeltry Co., Ltd. | CHINA | ||
| Tantalum | Solikamsk Magnesium Works OAO | RUSSIAN FEDERATION | ||
| Tantalum | Taki Chemical Co., Ltd. | JAPAN | ||
| Tantalum | Telex Metals | UNITED STATES OF AMERICA | ||
| Tantalum | Ulba Metallurgical Plant JSC | KAZAKHSTAN | ||
| Tantalum | Zhuzhou Cemented Carbide Group Co., Ltd. | CHINA | ||
| Tantalum | Yichun Jin Yang Rare Metal Co., Ltd. | CHINA | ||
| Tantalum | Hengyang King Xing Lifeng New Materials Co., Ltd. | CHINA | ||
| Tantalum | D Block Metals, LLC | UNITED STATES OF AMERICA | ||
| Tantalum | FIR Metals & Resource Ltd. | CHINA | ||
| Tantalum | Jiujiang Zhongao Tantalum & Niobium Co., Ltd. | CHINA | ||
| Tantalum | XinXing HaoRong Electronic Material Co., Ltd. | CHINA |
Mineral | Smelter or Refiner Name | Country Location | ||
| Tantalum | Jiangxi Dinghai Tantalum & Niobium Co., Ltd. | CHINA | ||
| Tantalum | KEMET Blue Metals | MEXICO | ||
| Tantalum | H.C. Starck Co., Ltd. | THAILAND | ||
| Tantalum | H.C. Starck Tantalum and Niobium GmbH | GERMANY | ||
| Tantalum | H.C. Starck Hermsdorf GmbH | GERMANY | ||
| Tantalum | H.C. Starck Inc. | UNITED STATES OF AMERICA | ||
| Tantalum | H.C. Starck Ltd. | JAPAN | ||
| Tantalum | H.C. Starck Smelting GmbH & Co. KG | GERMANY | ||
| Tantalum | Global Advanced Metals Boyertown | UNITED STATES OF AMERICA | ||
| Tantalum | Global Advanced Metals Aizu | JAPAN | ||
| Tantalum | KEMET Blue Powder | UNITED STATES OF AMERICA | ||
| Tantalum | Resind Industria e Comercio Ltda. | BRAZIL | ||
| Tantalum | Jiangxi Tuohong New Raw Material | CHINA | ||
| Tantalum | Power Resources Ltd. | MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF | ||
| Tin | Chenzhou Yunxiang Mining and Metallurgy Co., Ltd. | CHINA | ||
| Tin | Jiangxi Ketai Advanced Material Co., Ltd. | CHINA | ||
| Tin | Alpha | UNITED STATES OF AMERICA | ||
| Tin | Cooperativa Metalurgica de Rondonia Ltda. | BRAZIL | ||
| Tin | CV Gita Pesona | INDONESIA | ||
| Tin | PT Aries Kencana Sejahtera | INDONESIA | ||
| Tin | CV Serumpun Sebalai | INDONESIA | ||
| Tin | CV United Smelting | INDONESIA | ||
| Tin | Dowa | JAPAN | ||
| Tin | EM Vinto | BOLIVIA (PLURINATIONAL STATE OF) | ||
| Tin | Estanho de Rondonia S.A. | BRAZIL | ||
| Tin | Fenix Metals | POLAND | ||
| Tin | GejiuNon-Ferrous Metal Processing Co., Ltd. | CHINA | ||
| Tin | Gejiu Zili Mining And Metallurgy Co., Ltd. | CHINA | ||
| Tin | Huichang Jinshunda Tin Co., Ltd. | CHINA | ||
| Tin | Gejiu Kai Meng Industry and Trade LLC | CHINA | ||
| Tin | GuangXi China Tin | CHINA | ||
| Tin | Malaysia Smelting Corporation (MSC) | MALAYSIA | ||
| Tin | Metallic Resources, Inc. | UNITED STATES OF AMERICA | ||
| Tin | Mineracao Taboca S.A. | BRAZIL | ||
| Tin | Minsur | PERU | ||
| Tin | Mitsubishi Materials Corporation | JAPAN | ||
| Tin | Nankang Nanshan Tin Manufactory Co., Ltd. | CHINA | ||
| Tin | O.M. Manufacturing (Thailand) Co., Ltd. | THAILAND | ||
| Tin | Operaciones Metalurgical S.A. | BOLIVIA (PLURINATIONAL STATE OF) | ||
| Tin | PT Artha Cipta Langgeng | INDONESIA | ||
| Tin | PT Babel Inti Perkasa | INDONESIA | ||
| Tin | PT Bangka Tin Industry | INDONESIA | ||
| Tin | PT Belitung Industri Sejahtera | INDONESIA | ||
| Tin | PT Bukit Timah | INDONESIA | ||
| Tin | PT DS Jaya Abadi | INDONESIA | ||
| Tin | PT Eunindo Usaha Mandiri | INDONESIA | ||
| Tin | PT Karimun Mining | INDONESIA | ||
| Tin | PT Mitra Stania Prima | INDONESIA | ||
| Tin | PT Panca Mega Persada | INDONESIA | ||
| Tin | PT Prima Timah Utama | INDONESIA | ||
| Tin | PT Refined Bangka Tin | INDONESIA | ||
| Tin | PT Sariwiguna Binasentosa | INDONESIA |
Mineral | Smelter or Refiner Name | Country Location | ||
| Tin | PT Stanindo Inti Perkasa | INDONESIA | ||
| Tin | PT Sumber Jaya Indah | INDONESIA | ||
| Tin | PT Timah (Persero) Tbk Kundur | INDONESIA | ||
| Tin | PT Timah (Persero) Tbk Mentok | INDONESIA | ||
| Tin | PT Tinindo Inter Nusa | INDONESIA | ||
| Tin | PT Tommy Utama | INDONESIA | ||
| Tin | Rui Da Hung | TAIWAN | ||
| Tin | Soft Metais Ltda. | BRAZIL | ||
| Tin | Thaisarco | THAILAND | ||
| Tin | Gejiu Yunxin Nonferrous Electrolysis Co., Ltd. | CHINA | ||
| Tin | VQB Mineral and Trading Group JSC | VIET NAM | ||
| Tin | White Solder Metalurgia e Mineração Ltda. | BRAZIL | ||
| Tin | Yunnan ChengfengNon-ferrous Metals Co., Ltd. | CHINA | ||
| Tin | Yunnan Tin Company Limited | CHINA | ||
| Tin | CV Venus Inti Perkasa | INDONESIA | ||
| Tin | Magnu’s Minerais Metais e Ligas Ltda. | BRAZIL | ||
| Tin | Melt Metais e Ligas S.A. | BRAZIL | ||
| Tin | PT ATD Makmur Mandiri Jaya | INDONESIA | ||
| Tin | O.M. Manufacturing Philippines, Inc. | PHILIPPINES | ||
| Tin | PT Inti Stania Prima | INDONESIA | ||
| Tin | CV Ayi Jaya | INDONESIA | ||
| Tin | Electro-Mechanical Facility of the Cao Bang Minerals & | VIETNAM | ||
| Metallurgy Joint Stock Company | ||||
| Tin | Nghe TinhNon-Ferrous Metals Joint Stock Company | VIETNAM | ||
| Tin | Tuyen QuangNon-Ferrous Metals Joint Stock Company | VIETNAM | ||
| Tin | CV Dua Sekawan | INDONESIA | ||
| Tin | CV Tiga Sekawan | INDONESIA | ||
| Tin | An Vinh Joint Stock Mineral Processing Company | VIETNAM | ||
| Tin | Resind Industria e Comercio Ltda. | BRAZIL | ||
| Tin | Super Ligas | BRAZIL | ||
| Tin | PT O.M. Indonesia | INDONESIA | ||
| Tin | Metallo-Chimique N.V. | BELGIUM | ||
| Tin | Elmet S.L.U. | SPAIN | ||
| Tin | PT Bangka Prima Tin | INDONESIA | ||
| Tin | PT Sukses Inti Makmur | INDONESIA | ||
| Tin | An Thai Minerals Co., Ltd. | VIETNAM | ||
| Tin | PT Kijang Jaya Mandiri | INDONESIA | ||
| Tin | PT Menara Cipta Mulia | INDONESIA | ||
| Tin | HuiChang Hill Tin Industry Co., Ltd. | CHINA | ||
| Tin | Gejiu Fengming Metallurgy Chemical Plant | CHINA | ||
| Tin | Guanyang Guida Nonferrous Metal Smelting Plant | CHINA | ||
| Tin | Modeltech Sdn Bhd | MALAYSIA | ||
| Tin | Gejiu Jinye Mineral Company | CHINA | ||
| Tin | PT Lautan Harmonis Sejahtera | INDONESIA | ||
| Tin | Guangdong HanheNon-Ferrous Metal Co., Ltd. | CHINA | ||
| Tungsten | A.L.M.T. TUNGSTEN Corp. | JAPAN | ||
| Tungsten | Kennametal Huntsville | UNITED STATES OF AMERICA | ||
| Tungsten | Guangdong Xianglu Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Chongyi Zhangyuan Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Fujian Jinxin Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Global Tungsten & Powders Corp. | UNITED STATES OF AMERICA | ||
| Tungsten | Hunan Chenzhou Mining Co., Ltd. | CHINA | ||
| Tungsten | Hunan Chunchang Nonferrous Metals Co., Ltd. | CHINA | ||
| Tungsten | Japan New Metals Co., Ltd. | JAPAN | ||
| Tungsten | Ganzhou Huaxing Tungsten Products Co., Ltd. | CHINA |
Mineral | Smelter or Refiner Name | Country Location | ||
| Tungsten | Kennametal Fallon | UNITED STATES OF AMERICA | ||
| Tungsten | Tejing (Vietnam) Tungsten Co., Ltd. | VIETNAM | ||
| Tungsten | Vietnam Youngsun Tungsten Industry Co., Ltd. | VIETNAM | ||
| Tungsten | Wolfram Bergbau und Hutten AG | AUSTRIA | ||
| Tungsten | Xiamen Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Xinhai Rendan Shaoguan Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi Minmetals Gao’anNon-ferrous Metals Co., Ltd. | CHINA | ||
| Tungsten | Ganzhou Jiangwu Ferrotungsten Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi Yaosheng Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi Xinsheng Tungsten Industry Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi TongguNon-ferrous Metallurgical & Chemical Co., Ltd. | CHINA | ||
| Tungsten | Malipo Haiyu Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Xiamen Tungsten (H.C.) Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi Gan Bei Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Ganzhou Seadragon W & Mo Co., Ltd. | CHINA | ||
| Tungsten | Asia Tungsten Products Vietnam Ltd. | VIETNAM | ||
| Tungsten | Chenzhou Diamond Tungsten Products Co., Ltd. | CHINA | ||
| Tungsten | Jiangxi Xiushui Xianggan Nonferrous Metals Co., Ltd. | CHINA | ||
| Tungsten | Ganzhou Yatai Tungsten Co., Ltd. | CHINA | ||
| Tungsten | H.C. Starck Tungsten GmbH | GERMANY | ||
| Tungsten | H.C. Starck Smelting GmbH & Co. KG | GERMANY | ||
| Tungsten | Nui Phao H.C. Starck Tungsten Chemicals Manufacturing LLC | VIETNAM | ||
| Tungsten | Jiangwu H.C. Starck Tungsten Products Co., Ltd. | CHINA | ||
| Tungsten | Hunan Chuangda Vanadium Tungsten Co., Ltd. Wuji | CHINA | ||
| Tungsten | Niagara Refining LLC | UNITED STATES OF AMERICA | ||
| Tungsten | Jiangxi Dayu Longxintai Tungsten Co., Ltd. | CHINA | ||
| Tungsten | Hydrometallurg, JSC | RUSSIAN FEDERATION | ||
| Tungsten | Unecha Refractory metals plant | RUSSIAN FEDERATION | ||
| Tungsten | South-East Nonferrous Metal Company Limited of Hengyang City | CHINA | ||
| Tungsten | Philippine Chuangxin Industrial Co., Inc. | PHILIPPINES | ||
| Tungsten | Xinfeng Huarui Tungsten & Molybdenum New Material Co., Ltd. | CHINA | ||
| Tungsten | ACL Metais Eireli | BRAZIL | ||
| Tungsten | Woltech Korea Co., Ltd. | KOREA, REPUBLIC OF | ||
| Tungsten | Moliren Ltd. | RUSSIAN FEDERATION |
Exhibit II: the Independent Private Sector Audit Report
Independent Accountants’ Report
To the Board of Directors and Stockholders of
Siliconware Precision Industries Co., Ltd.:
We have examined:
| • | whether the design of Siliconware Precision Industries Co., Ltd. (the “Company”) due diligence framework as set forth in the “Due Diligence Designs” section of the Conflict Minerals Report for the reporting period from January 1 to December 31, 2017, is in conformity, in all material respects, with the criteria set forth in the Organisation of EconomicCo-operation and DevelopmentDueDiligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affectedand High-RiskAreas, Third Edition 2016 (“OECD Due Diligence Guidance”), and |
| • | whether the Company’s description of the due diligence measures it performed, as set forth in the “Due Diligence Designs Performed” section of the Conflict Minerals Report for the reporting period from January 1 to December 31, 2017, is consistent, in all material respects, with the due diligence process that the Company undertook. |
Management from the Company is responsible for the design of the Company’s due diligence framework and the description of the Company’s due diligence measures set forth in the Conflict Minerals Report, and performance of the due diligence measures. Our responsibility is to express an opinion on the design of the Company’s due diligence framework and on the description of the due diligence measures the Company performed, based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the design of the Company’s due diligence framework is in conformity with the OECD Due Diligence Guidance and whether the description of the due diligence measures the Company performed is consistent with the due diligence process that the Company undertook, in all material respects. An examination involves performing procedures to obtain evidence about the design of the Company’s due diligence framework and the description of the due diligence measures the Company performed. The nature, timing and extent of the procedures selected depend on our professional judgment, including an assessment of the risks of material misstatement of the design of the Company’s due diligence framework and the description of the due diligence measures the Company performed. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
Our examination was not conducted for the purpose of evaluating:
| • | The consistency of the due diligence measures that the Company performed with either the design of the Company’s due diligence framework or the OECD Due Diligence Guidance; |
| • | The completeness of the Company’s description of the due diligence measures performed; |
| • | The suitability of the design or operating effectiveness of the Company’s due diligence process; |
| • | Whether a third party can determine from the Conflict Minerals Report if the due diligence measures the Company performed are consistent with the OECD Due Diligence Guidance; |
| • | The Company’s reasonable country of origin inquiry (RCOI), including the suitability of the design of the RCOI, its operating effectiveness, or the results thereof; or |
| • | The Company’s conclusions about the source or chain of custody of its conflict minerals, those products subject to due diligence, or the DRC Conflict Free status of its products. |
Accordingly, we do not express an opinion or any other form of assurance on the aforementioned matters or any other matters included in any section of the Conflict Minerals Report other than the “Due Diligence Designs” and “Due Diligence Designs Performed” sections.
In our opinion,
| • | the design of the Company’s due diligence framework for the reporting period from January 1 to December 31, 2017, as set forth in the “Due Diligence Designs” section of the Conflict Minerals Report is in conformity, in all material respects, with the OECD Due Diligence Guidance, and |
| • | the Company’s description of the due diligence measures it performed as set forth in the “Due Diligence Performed” section of the Conflict Minerals Report for the reporting period from January 1 to December 31, 2017, is consistent, in all material respects, with the due diligence process that the Company undertook. |
/s/ KPMG
|
Taipei, Taiwan (the Republic of China)
|
| April 27, 2018 |