EX-1.01 2 d426110dex101.htm EX-1.01 EX-1.01

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 Rule 13p-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 their sub-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, or https://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 the non-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 requested Non-Conflict Free Suppliers to mitigate risks by removing non-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    Allgemeine Gold-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    Daye Non-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 Material Hi-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 Ekaterinburg Non-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 Krasnoyarsk Non-Ferrous Metals Plant”    RUSSIAN FEDERATION
   (OJSC Krastsvetmet)   
Gold    PAMP S.A.    SWITZERLAND
Gold    Penglai Penggang Gold Industry Co., Ltd.    CHINA
Gold    Prioksky Plant of Non-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    TOO Tau-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    Gejiu Non-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 Chengfeng Non-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 Tinh Non-Ferrous Metals Joint Stock Company    VIETNAM
Tin    Tuyen Quang Non-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 Hanhe Non-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’an Non-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 Tonggu Non-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 Economic Co-operation and Development Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, 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