Conflict Minerals 

Compliance Date: Issuers must comply with the final rule (PDF) for the calendar year beginning January 1, 2013 with the first reports due May 31, 2014.

The conflict minerals provision, contained in Section 1502 of the Dodd-Frank Act, has a direct bearing on reporting requirements on about one-half (at least 6,000) of all publicly traded companies in the United States.

A company will be impacted by this rule if it files reports with SEC under the Exchange Act, and conflict minerals are 'necessary to the functionality or production' of its products manufactured. Even companies that do not file with the SEC may need to conduct due diligence on their supply chains, if they happen to be suppliers to impacted SEC filing companies.

These metals are widely used in several industries including electronics and communications, aerospace, automotive, jewelry, health care devices, and diversified industrial manufacturing.

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