Due Diligence Requirements for Coal Property Acquisition

摘要

This paper provides a comprehensive review of the requirements of a full due diligence study for a coal property acquisition in both text and table format. From the initial scoping of the assignment, the paper discusses in depth from reserve base validity and mineability; historic performance; plant and equipment; future mine plans; infrastructure; capital spending and operating costs; labour and management; future risk assessment and environmental liabilities; marketing; valuation and finally acquisition synergies. All are important areas to ensure the viability of the acquisition and to identify and minimise the project risks.