This paper is intended as a practical guide for Downstream Companies that have reporting obligations about conflict minerals that may be used in their supply chains. This paper may also be helpful for suppliers to better understand their customers’ expectations and requirements. This paper is not a set of rules or a method for compliance with existing legislation. Rather, this paper seeks to provide clear explanations and practical tips for companies on how to understand the source of minerals in their supply chains and how that understanding can contribute to their required reporting