Global mining publications, thought leadership and studies

  • Mining Tax Quarterly
    Mining Tax Quarterly
    In this issue we review the payment and conflict mineral disclosures mandated by the Dodd-Frank Act, discuss Russia’s elimination of tariffs on certain metals, consider the constitutionality of certain coal mining reclamation payments, and provide an overview of U.S. state tax developments pertaining to the mining industry.
    239 KB PDF file | Free download
  • Down, but not out
    Global Mining Deals 2012 Review 2013 Outlook
    Down, but not out
    Global Mining Deals 2012 Review 2013 Outlook
    It was far from the most active year for mining mergers and acquisitions (M&A), but 2012 had its share of exciting transactions and trends. We explain why.
    3.67 MB PDF file | Free download
  • 2013 Global Gold Price Report
    2013 Global Gold Price Report
    Gold is the favoured commodity of 2013 with more than 80% of gold executives expecting to see a rise in the price of gold.
    1.87 MB PDF file | Free download
  • Junior Mine 2012
    Junior Mine 2012
    Equity financing, raised by 2012’s Top 100 mining companies listed on TSXV, as at June 30, decreased by a troubling 41%.
    2.70 MB PDF file | Free download
  • Mine: The growing disconnect
    Mine: The growing disconnect
    The global mining industry is facing a growing disconnect as despite record profits for the world’s 40 biggest miners in 2011 thanks to high commodity prices, investors proved fickle, demanding greater capital discipline and increased shareholder returns.
    217 KB PDF file | Free download
  • Executing a successful listing: Markets for minersExecuting a successful listing: Markets for miners
    Executing a successful listing: Markets for miners
    Rising commodity prices and global economic growth driven by industrialisation in emerging markets, especially China, has led to a strong appetite for mining stocks. Mining companies require capital to fund exploration efforts and mine development, and historically, equity markets have been the main source of mining finance.
    4.04 MB PDF file | Free download
  • When the going gets toughWhen the going gets tough
    When the going gets tough
    Although 2012 began strong, global economic uncertainty and a drop in commodity prices led to a marked slowdown in merger and acquisitions (M&A) in the mining industry in the first half of 2012. This has led to one of the more subdued deal-making years in recent history.
    1 MB PDF file | Free download
  • Corporate income taxes, mining royalties and other mining taxesCorporate income taxes, mining royalties and other mining taxes
    Corporate income taxes, mining royalties and other mining taxes
    This summary of income taxes, mining taxes and mining royalties compares the various governmental costs of investing in a mining operation in a particular country. We have gathered specific tax information by country regarding coal, copper, gold and iron ore mineral operations.
    592 KB PDF file | Free download
  • Financial reporting in the mining industry Financial reporting in the mining industry
    Financial reporting in the mining industry
    This PwC publication looks at how IFRS is applied in practice by mining companies, identifying unique issues for the industry. This edition also includes a number of examples to demonstrate how companies are responding to the various accounting challenges along the value chain.
    1.03 MB PDF file | Free download
  • Mining Tax Quarterly
    Mining Tax Quarterly
    A quarterly review of tax developments and industry updates for the global mining sector. This issue features a discussion of a rare earths trade dispute with China and a review of recent PwC mining sector publications.
    217 KB PDF file | Free download
  • Global mining deals 2011 half-year update
    Global mining deals 2011 half-year update
    In 1H 2011, there were 1,379 deals worth US $71 billion announced, making it the busiest year of M&A in the mining sector’s history. However, PwC believes jittery global equity markets will likely put downward pressure on most mining company valuation for the near term. This does not mean the end of an era of unprecedented global mining M&A, however.
    1.6 MB PDF file | Free download
  • Mine 2011 - Global mining trends
    Mine 2011 - Global mining trends
    These are interesting times for the mining industry, with increasing scrutiny from governments, customers and other stakeholders. Growing demand for its products, driven by emerging markets, highlights that supply will be the most significant challenge it will face. The shift in balance is a positive one , but it will not be simple and will take some managing.
    2.9 MB PDF file | Free download
  • Mining deals 2010
    Mining deals 2010
    Revisiting Mining M&A in 2010 and looking at anticipated trends for M&A in 2011. PwC's report sets out the winners, losers and those waiting in the wings. The bottom line is that, with the world’s population estimated to reach 8.3 billion by 2030 amid fears of a fleeting supply of resources, there may not be enough to go around. Someone, somewhere, may be disappointed.
    1.4 MB PDF file | Free download
  • Global mining tax comparison: Income taxes, mining taxes and mining royalties (Updated Dec. 2010)
    Global mining tax comparison: Income taxes, mining taxes and mining royalties (Updated Dec. 2010)
    Our hope is that this Summary can help in an analysis of taxes in an included country by focusing on the income taxes, mining taxes and royalties applicable in that country. It is, however, only a starting point. Any analysis of fairness with regard to whether a mining company is paying its fair share should include not only income taxes, mining taxes or royalties but should arguably also include all taxes and payments to government by a mining company. This Summary of income and mining taxes and mining royalties does not include property taxes, VAT and other taxes broadly applicable to all businesses.
    259 KB PDF file | Free download
  • Mining deals: No stone unturned - 2010 mid-year update
    Mining deals: No stone unturned - 2010 mid-year update
    The overarching theme for M&A in the mining sector in 2010 is that "no stone is being left unturned" to uncover deal opportunities. In addition to an overall increase in deal volumes, forays into new geographies, diversification of resource bases and an overall return to risk have characterized activity year-to-date 2010. This edition of Mining Deals was prepared in conjunction with the 14th annual PwC America's School of Mines.
    894 KB PDF file | Free download
  • 2012 Gold Price Report
    2012 Gold Price Report
    Annually, PwC surveys gold mining companies from around the world, including executives from senior and junior mines. Read our 2012 survey to learn why gold companies’ shares are not keeping pace with gold prices.
    711 KB PDF file | Free download
  • Global mine bulletin: December 2010Global mine bulletin: December 2010
    Global mine bulletin: December 2010
    Welcome to the December edition of Global mine bulletin for 2010. As we close out the calendar year, there is a much brighter economic outlook for the global mining industry versus a year ago. This has been highlighted in two of PwC's flagship mining publications -- Junior mine (Canada) and Aussie mine (Australia). We discuss the findings of these publications in more depth and the cases made for optimism, particularly with junior and mid-tier miners.
    587 KB PDF file | Free download
  • Aussie mine: November 2010
    Aussie mine: November 2010
    This year's analysis presents an interesting foundation for what is anticipated as a return to form as Australian mid-tier miners Rise and Shine. Many mid-tier miners are currently enjoying bullet proof balance sheets, commodity price strength and a responsive and optimistic equity market, perhaps tempered by a strong Australian dollar (A$) and uncertainty around changes to the tax regime. Our analysis will provide further understanding of these key factors.
    2.6 MB PDF file | Free download
  • Junior Mine 2011- A review and analysis of the top 100 mining companies on the TSXV
    Junior Mine 2011- A review and analysis of the top 100 mining companies on the TSXV
    Welcome to the fifth edition of our Junior mine publication. Over the past five years, we have witnessed extreme volatility in the industry from a steady increase in commodity prices that strengthened the junior mining sector, to a broad-based collapse of the financial markets to a partial recovery this year. We are cautiously optimistic that the sector recovery will continue as the appetite for metals and minerals grows in emerging economies.
    3 MB PDF file | Free download
  • Responding to climate change: Challenges and solutions on the road ahead
    Responding to climate change: Challenges and solutions on the road ahead
    This publication shows how PwC can assist in the areas of strategy, risk, regulation and reporting to optimise operations and deliver leading practice. Our goal is to help companies deliver on their climate change ambitions in a way that brings maximum value and competitive advantage.
    564 KB PDF file | Free download
  • A step change by the Australian government on the proposed resource rent tax regimeA step change by the Australian government on the proposed resource rent tax regime
    A step change by the Australian government on the proposed resource rent tax regime
    The Australian government announced that the Resources Super Profits Tax (RSPT) would be scrapped. In its place, we now have a newly titled "Minerals Resources Rent Tax" (MRRT) in conjunction with an extension to the existing Petroleum Resource Rent Tax (PRRT) regime.
    139 KB PDF file | Free download
  • Total tax contribution: A study of the economic contribution mining companies make to public finances
    Total tax contribution: A study of the economic contribution mining companies make to public finances
    This study aims to bring greater transparency to the full contribution that mining companies make to public finances. The results analyse their total payments to government, focusing on their most significant operations in the various locations.
    3 MB PDF file | Free download
  • Mine: Back to the boom: Review of global trends in the mining industry - 2010
    Mine: Back to the boom: Review of global trends in the mining industry - 2010
    This year's publication marks our seventh annual survey of the Top 40 mining companies by market capitalisation, provides a comprehensive analysis of the financial performance and position of the global mining industry and also discusses current trends in the global mining industry.
    3.7 MB PDF file | Free download
  • Managing your capital project: Capital project capability statementManaging your capital project: Capital project capability statement
    Managing your capital project: Capital project capability statement
    The scale of projects in the energy, utility and mining sectors present immense challenges at the best of times. In a world of economic instability, with uncertain demand and plummeting commodity prices, these challenges are magnified. From project appraisal all the way through to completion and operation, a solid project management strategy will optimise your capital project delivery, ensuring survival in the downturn, and emerging stronger and better positioned.
    492 KB PDF file | Free download
  • Global Mine Bulletin -March 2010Global mine bulletin: March 2010
    Global mine bulletin: March 2010
    PwC's 1st 2010 edition of our quarterly Global mine bulletin specifically focuses on three of our recent PwC global thought leadership publications that considered events and industry issues arising across the year 2009: Mining deals, Aussie mine and the Global gold price survey. Global mine also takes a look at a country well endowed with commodities and offering great potential, Kazakhstan and deepdives into the criticality of equipment reliability in the mining industry from a performance improvement perspective.
    1 MB PDF file | Free download
  • Aussie mine: Road to recovery? - November 2009
    Aussie mine: Road to recovery? - November 2009
    Aussie mine provides an overview of the financial performance of the mid-tier mining industry and investigates significant areas of focus, specifically the implications of foreign investment on the mid-tier 50 and the relevance of customer credit risk to strategic planning.
    1.3 MB PDF file | Free download
  • Mine: When the going gets tough: Review of global trends in the mining industry 2009
    Mine: When the going gets tough: Review of global trends in the mining industry 2009
    In the sixth addition of  Mine, we discuss global trends in the mining industry based on an analysis of the financial performance and position of the global mining industry as represented by the largest top 40 mining companies by market capitalisation..
    3 MB PDF FILE | Free download
  • Tax and the environment: A world of possibilitiesTax and the environment: A world of possibilities
    Tax and the environment: A world of possibilities
    Tax and the environment, a book produced jointly by PwC and the IBFD (International Bureau of Fiscal Documentation), is a valuable tool for cost-effective planning of investments which help save the environment.
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  • Glossary of terms used in the trading of oil and gas, utilities and mining commodities Glossary of terms used in the trading of oil and gas, utilities and mining commodities
    Glossary of terms used in the trading of oil and gas, utilities and mining commodities
    This glossary will be of use to a broad audience – CEOs, CFOs, members of the management and supervisory boards, accountants, traders, regulators, tax consultants and many more – bringing together terms from the worlds of finance, electricity, mining, oil and gas as well as sectors such as law, regulatory affairs, economics and even meteorology.
    325 KB PDF file | Free download
  • IFRS for mining companies: Financial reporting in the mining industry: International financial reporting standards IFRS for mining companies: Financial reporting in the mining industry: International financial reporting standards
    IFRS for mining companies: Financial reporting in the mining industry: International financial reporting standards
    This edition describes the financial reporting implications of IFRS across a number of areas selected for their particular relevance to the mining industry.
    2.29 MB | Free download