Mining and project terms

    What is an unincorporated joint venture?

    Quick answer

    The traditional Australian mining structure, in which each participant holds a direct legal interest in the tenements and takes its share of production in kind rather than owning shares in a company.

    Key points

    • Each participant holds a direct interest in the tenements.
    • Production is taken in kind, not as a dividend.
    • Harder to finance than an incorporated vehicle.

    At a glance

    AbbreviationUJV
    OwnershipDirect legal interest in the tenements
    ProductionTaken in kind, marketed individually
    Governed byJV agreement, management committee, designated operator
    Trade-offTax and marketing flexibility versus financing complexity

    The structure

    In an unincorporated joint venture each participant holds a direct legal interest in the underlying tenements in proportion to its share, and takes its portion of production in kind rather than receiving a dividend from a company.

    There is no separate legal entity. The relationship is governed by a joint venture agreement with a management committee and a designated operator who conducts the work on behalf of all participants.

    Why Australian mining favours it

    Taking product in kind lets each participant market its own share, book its own costs and claim its own depreciation. For participants with different tax positions or different downstream businesses, that flexibility is worth a great deal.

    It also avoids the double layer of a corporate structure and keeps each party’s interest in the asset itself rather than in shares of a company that owns the asset.

    The trade-offs

    The costs are complexity and financing. Lenders generally find an incorporated vehicle simpler to secure against, and selling an undivided interest in tenements is more cumbersome than selling shares.

    Participants also typically grant each other cross-security over their JV interests to cover unpaid contributions, which needs to be reconciled with any external project finance. That interaction is one of the first things to check in a UJV agreement.

    Frequently asked questions

    What is the difference between an incorporated and unincorporated JV?
    In an unincorporated JV each participant owns a direct interest in the tenements and takes production in kind. In an incorporated JV a company holds the project and participants own shares in it.
    Why do miners prefer unincorporated joint ventures?
    Because taking product in kind allows each participant to market its own share and account for its own costs and depreciation, which suits parties with different tax positions and downstream businesses.
    Is an unincorporated JV harder to finance?
    Generally yes. Lenders find an incorporated vehicle simpler to take security over, and cross-security between participants has to be reconciled with any external project finance.

    Related terms

    Talk to the desk

    Trading this, or trying to price it?

    CommoFlow sources, buys, sells and ships physical commodities from the Middle East, Central Asia, the Caucasus, Africa and Australia. If a contract term is deciding your economics, our desk deals with it daily.

    Contact our desk