MINING ACTIVITY

1. MINING ACCOUNTING

1.1. Concept

1.2. Legal regime

1.3. Focus on mining activity

1.4. Marketing of minerals

1.5. International Financial Reporting Standards N ° 6

2. CHARACTERISTICS OF MINERALS

2.1. They are found in nature

2.2. Has a fixed geometric structure

2.3. It is inorganic in nature

2.4. Has a fixed chemical composition

3. HOW MINERALS ARE PRODUCED

3.1. Mining exploration

3.2. Operations at the mine

3.3. Metallurgy

4. BENEFITS OF MINING WORKERS

4.1. Forms of employment hiring

4.2. Labor rights and obligations

4.2.1. Working conditions

4.2.2. Remuneration

4.2.3. Working day

4.2.4. Mining Worker Day (December 5)

5. ENTITIES RELATED TO THE MINING SECTOR

5.1. Ministry of Energy and Mines - MINEN

5.2. Mining Council - CM

5.3. General Directorate of Mining - DGM

5.4. General Directorate of Mining Environmental Affairs - DGAAM

6. DEFINITION

6.1. It consists of obtaining minerals and other materials from the earth's crust.

7. LESSONS

7.1. Small miner

7.2. Mining medium

7.3. Big miner

8. CANON AND MINING ROYALTIES

8.1. The mining canon is constituted by 50% of the total income and rents obtained by the state in the mining activity.

8.2. Mining royalties are the amount paid on the value of the concessionaire or its equivalent, or mining component.

9. BY ITS TYPE OF ACTIVITY

9.1. Exploration and exploitation

9.2. Benefit

9.3. General work

9.4. Mining transport

10. MAIN MINERALS IN PERU

10.1. Gold

10.2. Silver

10.3. Copper

10.4. Zinc

10.5. Tin

10.6. Molybdenum

10.7. Iron

10.8. PlomoPlomo