Exhibit 1.01
Conflict Minerals Report of Polaris Inc.
This is the Conflict Minerals Report of Polaris Inc. (“Polaris,” the “Company”, “we” or “us”) for calendar year 2022 in accordance with Rule 13p-1 (“Rule 13p-1”) under the Securities Exchange Act of 1934 (the “1934 Act”).
Introduction
For calendar year 2022, we determined that gold, tin, tantalum, and tungsten (“3TG”) were necessary to the functionality or production of products that were manufactured or contracted to be manufactured by us. Therefore, we conducted a reasonable country of origin inquiry in good faith to determine whether any of the 3TG in our products originated from Conflict-Affected and High-Risk Areas (“CAHRAs”), such as the Democratic Republic of the Congo (“DRC”) or an adjoining country (collectively referred to as the “Covered Countries”).
Based on the country of origin data, we believe the Company’s products could contain 3TG that may have originated in the Covered Countries and, therefore, in accordance with Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (from here on referred to as “Section 1502 of the Dodd-Frank Act” or “the Rule”), due diligence was performed on the source and chain of custody of the 3TG in question to determine whether the Company’s products are “conflict free or responsibly sourced.” The Company designed its due diligence measures to conform, in all material respects, with the internationally recognized due diligence framework of the Organization for Economic Co-Operation and Development (“OECD”) Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and the related supplements for 3TGs (the “OECD Guidance”).
In April 2014, the Securities and Exchange Commission provided written guidance that explained that only companies who elect to claim that their products are "Conflict Free" are subject to an independent private section audit. We are not making such a claim. Consequently, this report presented herein was not audited.
Conflict Minerals Program & Policy
The Company has actively engaged with its customers and suppliers for several years with respect to the use of conflict minerals. The Company adopted a conflict minerals policy articulating the conflict minerals supply chain due diligence process and the Company’s commitments to reporting obligations regarding conflict minerals. The policy is available online on the Company’s website.
Product Description
We design, engineer and manufacture powersports vehicles which include off-road vehicles (“ORV”), including all-terrain vehicles (“ATV”) and side-by-side vehicles; snowmobiles; motorcycles; quadricycles; and boats. We also design and manufacture or source parts, garments and accessories (“PG&A”), which includes aftermarket accessories and apparel. Raw materials and other component parts are purchased from third-party suppliers. Many of our products are manufactured utilizing similar
processes and similar components. Our suppliers often supply parts and components that are utilized in multiple product categories.
Reasonable Country of Origin Inquiry (RCOI)
In-scope direct suppliers were surveyed using a Conflict Minerals Common Reporting Template (“CMRT”). The CMRT is regarded as the most common reporting tool for conflict minerals content and sourcing information worldwide.
CMRTs received from our direct suppliers were reviewed for completeness and consistency of answers. Certain suppliers were requested to provide corrections and clarifications as needed. We identified a list of smelters/refiners, and their countries of origin, which may supply 3TG utilized in our manufactured products. As many of the responses received from our suppliers were at a level higher than only those products procured to us, it is possible that the list includes smelters/refiners which do not provide 3TG that are utilized in our manufactured products. While we believe our RCOI process was reasonably designed and performed in good faith, as we did not receive responses from all inquired suppliers the list of smelters/refiners set forth below may be incomplete.
Through our RCOI process, some suppliers disclosed to us that scrap sources of 3TG were identified in their supply chains and did not require due diligence. Additionally, some of the processing facilities named by our suppliers are not verified or audited smelters/refiners. We will continue to monitor the status of these facilities, whether they should be listed as a Polaris processing facility and, if so, the associated countries of origin.
An aggregated list of countries of origin from which the reported facilities collectively source 3TGs is provided in Appendix A, based on reasonable identification of country of origin data. It is understood that overreporting might occur which could result in the following list having more countries than those strictly relevant to the Company’s products.
Due Diligence
Design of Due Diligence Measures
We designed our due diligence measures to conform in all material respects with the five-step framework of OECD (2016) and the OECD Guidance.
Due diligence requires the Company’s necessary reliance on data provided by direct suppliers and third-party audit programs. There is a risk of incomplete or inaccurate data as the process cannot be fully owned by the Company. However, through active risk identification, and risk assessment, as well as continued outreach and process validation, risk gaps can be mitigated. This aligns with industry standards and market expectations for downstream companies’ due diligence.
Performance of Due Diligence Measures
The due diligence measures performed include, but are not limited to, the following:
•Established internal and external resources responsible for implementing our conflict minerals compliance strategy, engaging with suppliers, and analyzing supplier responses;
•Engaged a third-party service provider to assist with evaluating supply chain information regarding 3TG, identifying potential risks, and in the development and implementation of additional due diligence steps that the Company will undertake with suppliers and/or respective stakeholders in regard to conflict minerals;
•Communicated our policy on conflict minerals and the commitments and requirement expectations to our suppliers, including completion of the CMRT questionnaire;
•Provided suppliers with conflict minerals education, training and support resources;
•Evaluated supply chain information regarding 3TGs, identifying potential risks, and in the development and implementation of additional due diligence steps that the Company will undertake with suppliers and/or respective stakeholders in regard to conflict minerals;
•Developed processes to assess and respond to the risks identified in the supply chain;
•Established a risk mitigation plan that allows for continued trade with a supplier during the supplier’s risk mitigation efforts;
•Supported the development and implementation of independent third-party audits of smelter/refiner’s sourcing through our policy and procurement practices that encourage suppliers to purchase materials from audited smelters/refiners;
•Reported to senior management on due diligence process and efforts, as well as suppliers’ responses to our conflict minerals information requests, including updates on monitoring and tracking corrective action and risk mitigation efforts; and
•Reported supply chain due diligence on Form SD.
Results of Due Diligence
Supply chain outreach is required to identify the upstream sources of origin of 3TG. Following the industry standard process, CMRTs are sent to and requested from suppliers, who are expected to follow this process until the smelter and refiner sources are identified. We sent CMRTs to in-scope suppliers and received responses from more than a majority.
Appendix B includes all smelters/refiners that suppliers listed in completed CMRTs that met the recognized definition of a 3TG processing facility and were operational during the calendar year 2022. As is a common practice when requests are sent upstream in the supply chain, those who purchase materials from smelters may not be able to discern exactly which company’s product lines the materials may end up in. As a result, those providing the smelters/refiners have the practice to list all smelters/refiners they may purchase from within the reporting period. Therefore, the smelters/refiners (as sources) listed in Appendix B are likely to be more comprehensive than the list of smelters/refiners which actually processed the 3TGs contained in the Company’s products.
Steps to Improve Due Diligence
For reporting year 2023, we intend to take the following steps to improve the due diligence conducted to further mitigate any risk that the necessary 3TG in the Company’s products could originate from CAHRAs:
•Continue to evaluate upstream sources through a broader set of tools to evaluate risk.
•Review new suppliers for conflict minerals conformance during initial business reviews.
•Educate and engage internal supplier management teams to increase supplier CMRT response.
•Engage with suppliers more closely and provide more information and training resources regarding responsible sourcing of 3TG.
•Encourage suppliers to have due diligence procedures in place for their supply chains to improve the content of the responses from such suppliers.
•Following the OECD Guidance process, increase the emphasis on clean and validated smelter and refiner information from the supply chain through feedback and detailed smelter analysis.
Appendix A: Identified Countries of Origin
| | | | | | | | | | | | | | |
| Afghanistan | Canada | Guyana | Mongolia | Slovakia |
| Aland Islands | Central African Republic | Honduras | Morocco | Slovenia |
| Albania | Chile | Hong Kong | Mozambique | South Africa |
| American Samoa | China | Hungary | Myanmar | South Sudan |
| Andorra | Colombia | India | Namibia | Spain |
| Angola | Congo | Indonesia | Netherlands | Sudan |
| Argentina | Czechia | Ireland | New Zealand | Suriname |
| Armenia | Democratic Republic of Congo | Israel | Nicaragua | Sweden |
| Aruba | Djibouti | Italy | Niger | Switzerland |
| Australia | Dominica | Japan | Nigeria | Taiwan |
| Austria | Dominican Republic | Jersey | Norway | Tajikistan |
| Azerbaijan | Ecuador | Kazakhstan | Panama | Tanzania |
| Bahamas | Egypt | Kenya | Papua New Guinea | Thailand |
| Barbados | Eritrea | Korea | Peru | Turkey |
| Belarus | Estonia | Kyrgyzstan | Philippines | Uganda |
| Belgium | Ethiopia | Liberia | Poland | United Arab Emirates |
| Benin | Finland | Liechtenstein | Portugal | United Kingdom |
| Bermuda | France | Lithuania | Russian Federation | United States |
| Bolivia | Georgia | Luxembourg | Rwanda | Uzbekistan |
| Brazil | Germany | Madagascar | Samoa | Viet Nam |
| Bulgaria | Ghana | Malaysia | Saudi Arabia | Zambia |
| Burkina Faso | Guam | Mali | Senegal | Zimbabwe |
| Burundi | Guatemala | Mauritania | Sierra Leone | |
| Cambodia | Guinea | Mexico | Singapore | |
Appendix B: List of Smelters/Refiners
The Due Diligence section above discusses the process we used to identify potential smelters/refiners within our supply chain. We identified the following smelters/refiners that were designated as conformant or active under the Responsible Minerals Assurance Process (RMAP) for 2022:
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | Abington Reldan Metals, LLC |
| Gold | Advanced Chemical Company |
| Gold | Agosi AG |
| Gold | Aida Chemical Industries Co., Ltd. |
| Gold | Al Etihad Gold Refinery DMCC |
| Gold | Alexy Metals |
| Gold | Almalyk Mining and Metallurgical Complex (AMMC) |
| Gold | AngloGold Ashanti Corrego do Sitio Mineracao |
| Gold | Argor-Heraeus S.A. |
| Gold | Asahi Pretec Corp. |
| Gold | Asahi Refining Canada Ltd. |
| Gold | Asahi Refining USA Inc. |
| Gold | Asaka Riken Co., Ltd. |
| Gold | Augmont Enterprises Private Limited |
| Gold | Aurubis AG |
| Gold | Bangalore Refinery |
| Gold | Bangko Sentral ng Pilipinas (Central Bank of the Philippines) |
| Gold | Boliden AB |
| Gold | C. Hafner GmbH + Co. KG |
| Gold | C.I Metales Procesados Industriales SAS |
| Gold | CCR Refinery - Glencore Canada Corporation |
| Gold | Chimet S.p.A. |
| Gold | Chugai Mining |
| Gold | Dowa |
| Gold | DSC (Do Sung Corporation) |
| Gold | Eco-System Recycling Co., Ltd. East Plant |
| Gold | Eco-System Recycling Co., Ltd. North Plant |
| Gold | Eco-System Recycling Co., Ltd. West Plant |
| Gold | Emirates Gold DMCC |
| Gold | Geib Refining Corporation |
| Gold | GGC Gujrat Gold Centre Pvt. Ltd. |
| Gold | Gold by Gold Colombia |
| Gold | Gold Refinery of Zijin Mining Group Co., Ltd. |
| Gold | Heimerle + Meule GmbH |
| Gold | Heraeus Germany GmbH Co. KG |
| Gold | Heraeus Metals Hong Kong Ltd. |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | Inner Mongolia Qiankun Gold and Silver Refinery Share Co., Ltd. |
| Gold | Ishifuku Metal Industry Co., Ltd. |
| Gold | Istanbul Gold Refinery |
| Gold | Italpreziosi |
| Gold | Japan Mint |
| Gold | Jiangxi Copper Co., Ltd. |
| Gold | JX Nippon Mining & Metals Co., Ltd. |
| Gold | Kazzinc |
| Gold | Kennecott Utah Copper LLC |
| Gold | KGHM Polska Miedz Spolka Akcyjna |
| Gold | Kojima Chemicals Co., Ltd. |
| Gold | Korea Zinc Co., Ltd. |
| Gold | L'Orfebre S.A. |
| Gold | LS-NIKKO Copper Inc. |
| Gold | LT Metal Ltd. |
| Gold | Materion |
| Gold | Matsuda Sangyo Co., Ltd. |
| Gold | Metal Concentrators SA (Pty) Ltd. |
| Gold | Metalor Technologies (Hong Kong) Ltd. |
| Gold | Metalor Technologies (Singapore) Pte., Ltd. |
| Gold | Metalor Technologies (Suzhou) Ltd. |
| Gold | Metalor Technologies S.A. |
| Gold | Metalor USA Refining Corporation |
| Gold | Metalurgica Met-Mex Penoles S.A. De C.V. |
| Gold | Mitsubishi Materials Corporation |
| Gold | Mitsui Mining and Smelting Co., Ltd. |
| Gold | MKS PAMP SA |
| Gold | MMTC-PAMP India Pvt., Ltd. |
| Gold | Nadir Metal Rafineri San. Ve Tic. A.S. |
| Gold | Navoi Mining and Metallurgical Combinat |
| Gold | NH Recytech Company |
| Gold | Nihon Material Co., Ltd. |
| Gold | Ogussa Osterreichische Gold- und Silber-Scheideanstalt GmbH |
| Gold | Ohura Precious Metal Industry Co., Ltd. |
| Gold | Planta Recuperadora de Metales SpA |
| Gold | PT Aneka Tambang (Persero) Tbk |
| Gold | PX Precinox S.A. |
| Gold | Rand Refinery (Pty) Ltd. |
| Gold | REMONDIS PMR B.V. |
| Gold | Royal Canadian Mint |
| Gold | SAAMP |
| Gold | SAFINA A.S. |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | Sancus ZFS (L’Orfebre, SA) |
| Gold | SEMPSA Joyeria Plateria S.A. |
| Gold | Shandong Gold Smelting Co., Ltd. |
| Gold | Shandong Zhaojin Gold & Silver Refinery Co., Ltd. |
| Gold | Sichuan Tianze Precious Metals Co., Ltd. |
| Gold | Solar Applied Materials Technology Corp. |
| Gold | Sumitomo Metal Mining Co., Ltd. |
| Gold | SungEel HiMetal Co., Ltd. |
| Gold | T.C.A S.p.A |
| Gold | Tanaka Kikinzoku Kogyo K.K. |
| Gold | Tokuriki Honten Co., Ltd. |
| Gold | TOO Tau-Ken-Altyn |
| Gold | Torecom |
| Gold | Umicore S.A. Business Unit Precious Metals Refining |
| Gold | United Precious Metal Refining, Inc. |
| Gold | Valcambi S.A. |
| Gold | WEEEREFINING |
| Gold | Western Australian Mint (T/a The Perth Mint) |
| Gold | WIELAND Edelmetalle GmbH |
| Gold | Yamakin Co., Ltd. |
| Gold | Yokohama Metal Co., Ltd. |
| Gold | Zhongyuan Gold Smelter of Zhongjin Gold Corporation |
| Tantalum | AMG Brasil |
| Tantalum | Changsha South Tantalum Niobium Co., Ltd. |
| Tantalum | D Block Metals, LLC |
| Tantalum | F&X Electro-Materials Ltd. |
| Tantalum | FIR Metals & Resource Ltd. |
| Tantalum | Global Advanced Metals Aizu |
| Tantalum | Global Advanced Metals Boyertown |
| Tantalum | Hengyang King Xing Lifeng New Materials Co., Ltd. |
| Tantalum | Jiangxi Dinghai Tantalum & Niobium Co., Ltd. |
| Tantalum | Jiangxi Tuohong New Raw Material |
| Tantalum | JiuJiang JinXin Nonferrous Metals Co., Ltd. |
| Tantalum | Jiujiang Tanbre Co., Ltd. |
| Tantalum | Jiujiang Zhongao Tantalum & Niobium Co., Ltd. |
| Tantalum | KEMET de Mexico |
| Tantalum | Materion Newton Inc. |
| Tantalum | Metallurgical Products India Pvt., Ltd. |
| Tantalum | Mineracao Taboca S.A. |
| Tantalum | Mitsui Mining and Smelting Co., Ltd. |
| Tantalum | Ningxia Orient Tantalum Industry Co., Ltd. |
| Tantalum | NPM Silmet AS |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Tantalum | QuantumClean |
| Tantalum | Resind Industria e Comercio Ltda. |
| Tantalum | RFH Yancheng Jinye New Material Technology Co., Ltd. |
| Tantalum | Taki Chemical Co., Ltd. |
| Tantalum | TANIOBIS Co., Ltd. |
| Tantalum | TANIOBIS GmbH |
| Tantalum | TANIOBIS Japan Co., Ltd. |
| Tantalum | TANIOBIS Smelting GmbH & Co. KG |
| Tantalum | Telex Metals |
| Tantalum | Ulba Metallurgical Plant JSC |
| Tantalum | XIMEI RESOURCES (GUANGDONG) LIMITED |
| Tantalum | XinXing HaoRong Electronic Material Co., Ltd. |
| Tantalum | Yanling Jincheng Tantalum & Niobium Co., Ltd. |
| Tin | Alpha |
| Tin | Aurubis Beerse |
| Tin | Aurubis Berango |
| Tin | Chenzhou Yunxiang Mining and Metallurgy Co., Ltd. |
| Tin | Chifeng Dajingzi Tin Industry Co., Ltd. |
| Tin | China Tin Group Co., Ltd. |
| Tin | CRM Fundicao De Metais E Comercio De Equipamentos Eletronicos Do Brasil Ltda |
| Tin | CRM Synergies |
| Tin | CV Ayi Jaya |
| Tin | CV Venus Inti Perkasa |
| Tin | Dowa |
| Tin | DS Myanmar |
| Tin | EM Vinto |
| Tin | Estanho de Rondonia S.A. |
| Tin | Fabrica Auricchio Industria e Comercio Ltda. |
| Tin | Fenix Metals |
| Tin | Gejiu Non-Ferrous Metal Processing Co., Ltd. |
| Tin | Guangdong Hanhe Non-Ferrous Metal Co., Ltd. |
| Tin | Jiangxi New Nanshan Technology Ltd. |
| Tin | Luna Smelter, Ltd. |
| Tin | Magnu's Minerais Metais e Ligas Ltda. |
| Tin | Malaysia Smelting Corporation (MSC) |
| Tin | Metallic Resources, Inc. |
| Tin | Mineracao Taboca S.A. |
| Tin | Minsur |
| Tin | Mitsubishi Materials Corporation |
| Tin | O.M. Manufacturing (Thailand) Co., Ltd. |
| Tin | O.M. Manufacturing Philippines, Inc. |
| Tin | Operaciones Metalurgicas S.A. |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Tin | PT Aries Kencana Sejahtera |
| Tin | PT Artha Cipta Langgeng |
| Tin | PT ATD Makmur Mandiri Jaya |
| Tin | PT Babel Inti Perkasa |
| Tin | PT Babel Surya Alam Lestari |
| Tin | PT Bangka Prima Tin |
| Tin | PT Bangka Serumpun |
| Tin | PT Belitung Industri Sejahtera |
| Tin | PT Bukit Timah |
| Tin | PT Cipta Persada Mulia |
| Tin | PT Menara Cipta Mulia |
| Tin | PT Mitra Stania Prima |
| Tin | PT Mitra Sukses Globalindo |
| Tin | PT Premium Tin Indonesia |
| Tin | PT Prima Timah Utama |
| Tin | PT Putera Sarana Shakti (PT PSS) |
| Tin | PT Rajawali Rimba Perkasa |
| Tin | PT Rajehan Ariq |
| Tin | PT Refined Bangka Tin |
| Tin | PT Sariwiguna Binasentosa |
| Tin | PT Stanindo Inti Perkasa |
| Tin | PT Sukses Inti Makmur |
| Tin | PT Timah Nusantara |
| Tin | PT Timah Tbk Kundur |
| Tin | PT Timah Tbk Mentok |
| Tin | PT Tommy Utama |
| Tin | Resind Industria e Comercio Ltda. |
| Tin | Rui Da Hung |
| Tin | Super Ligas |
| Tin | Thaisarco |
| Tin | Tin Smelting Branch of Yunnan Tin Co., Ltd. |
| Tin | Tin Technology & Refining |
| Tin | White Solder Metalurgia e Mineracao Ltda. |
| Tin | Yunnan Chengfeng Non-ferrous Metals Co., Ltd. |
| Tungsten | A.L.M.T. Corp. |
| Tungsten | Asia Tungsten Products Vietnam Ltd. |
| Tungsten | China Molybdenum Tungsten Co., Ltd. |
| Tungsten | Chongyi Zhangyuan Tungsten Co., Ltd. |
| Tungsten | Cronimet Brasil Ltda |
| Tungsten | Fujian Ganmin RareMetal Co., Ltd. |
| Tungsten | Fujian Xinlu Tungsten Co., Ltd. |
| Tungsten | Ganzhou Haichuang Tungsten Co., Ltd. |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Tungsten | Ganzhou Huaxing Tungsten Products Co., Ltd. |
| Tungsten | Ganzhou Jiangwu Ferrotungsten Co., Ltd. |
| Tungsten | Ganzhou Seadragon W & Mo Co., Ltd. |
| Tungsten | Global Tungsten & Powders LLC |
| Tungsten | Guangdong Xianglu Tungsten Co., Ltd. |
| Tungsten | H.C. Starck Tungsten GmbH |
| Tungsten | Hubei Green Tungsten Co., Ltd. |
| Tungsten | Hunan Chenzhou Mining Co., Ltd. |
| Tungsten | Hunan Jintai New Material Co., Ltd. |
| Tungsten | Hunan Shizhuyuan Nonferrous Metals Co., Ltd. Chenzhou Tungsten Products Branch |
| Tungsten | Japan New Metals Co., Ltd. |
| Tungsten | Jiangwu H.C. Starck Tungsten Products Co., Ltd. |
| Tungsten | Jiangxi Gan Bei Tungsten Co., Ltd. |
| Tungsten | Jiangxi Tonggu Non-ferrous Metallurgical & Chemical Co., Ltd. |
| Tungsten | Jiangxi Xinsheng Tungsten Industry Co., Ltd. |
| Tungsten | Jiangxi Yaosheng Tungsten Co., Ltd. |
| Tungsten | Kennametal Fallon |
| Tungsten | Kennametal Huntsville |
| Tungsten | Lianyou Metals Co., Ltd. |
| Tungsten | Malipo Haiyu Tungsten Co., Ltd. |
| Tungsten | Masan High-Tech Materials |
| Tungsten | Niagara Refining LLC |
| Tungsten | Philippine Chuangxin Industrial Co., Inc. |
| Tungsten | TANIOBIS Smelting GmbH & Co. KG |
| Tungsten | Tungsten Vietnam Joint Stock Company |
| Tungsten | Wolfram Bergbau und Hutten AG |
| Tungsten | Xiamen Tungsten (H.C.) Co., Ltd. |
| Tungsten | Xiamen Tungsten Co., Ltd. |
We identified the following smelters/refiners that have been verified as a smelter/refiner, but were not participating in the RMAP for 2022:
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | 8853 S.p.A. |
| Gold | ABC Refinery Pty Ltd. |
| Gold | African Gold Refinery |
| Gold | Albino Mountinho Lda. |
| Gold | Atasay Kuyumculuk Sanayi Ve Ticaret A.S. |
| Gold | AU Traders and Refiners |
| Gold | Caridad |
| Gold | Cendres + Metaux S.A. |
| Gold | CGR Metalloys Pvt Ltd. |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | Daye Non-Ferrous Metals Mining Ltd. |
| Gold | Degussa Sonne / Mond Goldhandel GmbH |
| Gold | Dijllah Gold Refinery FZC |
| Gold | Dongwu Gold Group |
| Gold | Emerald Jewel Industry India Limited (Unit 1) |
| Gold | Emerald Jewel Industry India Limited (Unit 2) |
| Gold | Emerald Jewel Industry India Limited (Unit 3) |
| Gold | Emerald Jewel Industry India Limited (Unit 4) |
| Gold | Fidelity Printers and Refiners Ltd. |
| Gold | Fujairah Gold FZC |
| Gold | Gold Coast Refinery |
| Gold | Great Wall Precious Metals Co., Ltd. of CBPM |
| Gold | Guangdong Jinding Gold Limited |
| Gold | Guoda Safina High-Tech Environmental Refinery Co., Ltd. |
| Gold | Hangzhou Fuchunjiang Smelting Co., Ltd. |
| Gold | Hunan Chenzhou Mining Co., Ltd. |
| Gold | Hunan Guiyang yinxing Nonferrous Smelting Co., Ltd. |
| Gold | HwaSeong CJ CO., LTD. |
| Gold | Industrial Refining Company |
| Gold | International Precious Metal Refiners |
| Gold | JALAN & Company |
| Gold | JSC Ekaterinburg Non-Ferrous Metal Processing Plant |
| Gold | JSC Novosibirsk Refinery |
| Gold | JSC Uralelectromed |
| Gold | K.A. Rasmussen |
| Gold | Kaloti Precious Metals |
| Gold | Kazakhmys Smelting LLC |
| Gold | Kundan Care Products Ltd. |
| Gold | Kyrgyzaltyn JSC |
| Gold | Kyshtym Copper-Electrolytic Plant ZAO |
| Gold | L'azurde Company For Jewelry |
| Gold | Lingbao Gold Co., Ltd. |
| Gold | Lingbao Jinyuan Tonghui Refinery Co., Ltd. |
| Gold | Luoyang Zijin Yinhui Gold Refinery Co., Ltd. |
| Gold | Marsam Metals |
| Gold | MD Overseas |
| Gold | Metallix Refining Inc. |
| Gold | Modeltech Sdn Bhd |
| Gold | Morris and Watson |
| Gold | Moscow Special Alloys Processing Plant |
| Gold | OJSC "The Gulidov Krasnoyarsk Non-Ferrous Metals Plant" (OJSC Krastsvetmet) |
| Gold | Pease & Curren |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Gold | Penglai Penggang Gold Industry Co., Ltd. |
| Gold | Prioksky Plant of Non-Ferrous Metals |
| Gold | QG Refining, LLC |
| Gold | Refinery of Seemine Gold Co., Ltd. |
| Gold | Sabin Metal Corp. |
| Gold | Safimet S.p.A |
| Gold | Sai Refinery |
| Gold | Samduck Precious Metals |
| Gold | Samwon Metals Corp. |
| Gold | Sellem Industries Ltd. |
| Gold | Shandong Humon Smelting Co., Ltd. |
| Gold | Shandong Tiancheng Biological Gold Industrial Co., Ltd. |
| Gold | Shenzhen CuiLu Gold Co., Ltd. |
| Gold | Shenzhen Zhonghenglong Real Industry Co., Ltd. |
| Gold | Shirpur Gold Refinery Ltd. |
| Gold | Singway Technology Co., Ltd. |
| Gold | SOE Shyolkovsky Factory of Secondary Precious Metals |
| Gold | Sovereign Metals |
| Gold | State Research Institute Center for Physical Sciences and Technology |
| Gold | Sudan Gold Refinery |
| Gold | Super Dragon Technology Co., Ltd. |
| Gold | Tongling Nonferrous Metals Group Co., Ltd. |
| Gold | Umicore Precious Metals Thailand |
| Gold | Yunnan Copper Industry Co., Ltd. |
| Tantalum | 5D Production OU |
| Tantalum | Solikamsk Magnesium Works OAO |
| Tin | An Vinh Joint Stock Mineral Processing Company |
| Tin | Dongguan CiEXPO Environmental Engineering Co., Ltd. |
| Tin | Electro-Mechanical Facility of the Cao Bang Minerals & Metallurgy Joint Stock Company |
| Tin | Gejiu City Fuxiang Industry and Trade Co., Ltd. |
| Tin | Gejiu Kai Meng Industry and Trade LLC |
| Tin | Gejiu Yunxin Nonferrous Electrolysis Co., Ltd. |
| Tin | Gejiu Zili Mining And Metallurgy Co., Ltd. |
| Tin | Melt Metais e Ligas S.A. |
| Tin | Modeltech Sdn Bhd |
| Tin | Nghe Tinh Non-Ferrous Metals Joint Stock Company |
| Tin | Novosibirsk Tin Combine |
| Tin | Pongpipat Company Limited |
| Tin | Precious Minerals and Smelting Limited |
| Tin | PT Bangka Tin Industry |
| | | | | |
| Subject Mineral | Smelter or Refiner Name |
| Tin | PT Panca Mega Persada |
| Tin | PT Tinindo Inter Nusa |
| Tin | PT Tirus Putra Mandiri |
| Tin | Tuyen Quang Non-Ferrous Metals Joint Stock Company |
| Tin | VQB Mineral and Trading Group JSC |
| Tin | Yunnan Yunfan Non-ferrous Metals Co., Ltd. |
| Tungsten | ACL Metais Eireli |
| Tungsten | Albasteel Industria e Comercio de Ligas Para Fundicao Ltd. |
| Tungsten | Artek LLC |
| Tungsten | CNMC (Guangxi) PGMA Co., Ltd. |
| Tungsten | DONGKUK INDUSTRIES CO., LTD. |
| Tungsten | HANNAE FOR T Co., Ltd. |
| Tungsten | Hydrometallurg, JSC |
| Tungsten | Jiangxi Minmetals Gao'an Non-ferrous Metals Co., Ltd. |
| Tungsten | JSC "Kirovgrad Hard Alloys Plant" |
| Tungsten | LLC Vostok |
| Tungsten | Moliren Ltd. |
| Tungsten | NPP Tyazhmetprom LLC |
| Tungsten | OOO “Technolom” 1 |
| Tungsten | OOO “Technolom” 2 |
| Tungsten | Unecha Refractory metals plant |
| Tungsten | YUDU ANSHENG TUNGSTEN CO., LTD. |
