Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

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Summary of Principal Subsidiaries of Goldcorp and Geographic Locations

The principal subsidiaries of Goldcorp and their geographic locations at December 31, 2017 were as follows:

Direct parent company	Location	Ownership interest			Mining properties and development projects owned (note 19)
Les Mines Opinaca Ltée (“Éléonore”)	Canada		100	%	Éléonore mine
Goldcorp Canada Ltd./Goldcorp Inc. (“Musselwhite”)	Canada		100	%	Musselwhite mine
Goldcorp Canada Ltd./Goldcorp Inc. (“Porcupine”)	Canada		100	%	Porcupine mine and Borden project
Red Lake Gold Mines Ontario Partnership (“Red Lake”)	Canada		100	%	Red Lake and Campbell mines, and Cochenour project
Minera Peñasquito S.A. de C.V. (“Peñasquito”)	Mexico		100	%	Peñasquito mine
Oroplata S.A. (“Cerro Negro”)	Argentina		100	%	Cerro Negro mine
Kaminak Gold Corporation (“Kaminak”)	Canada		100	%	Coffee project

Summary of Investments in Associates and Joint Arrangements

(d) Investments in associates and joint arrangements

These consolidated financial statements also include the following joint arrangements and investments in associates:

Associates and joint arrangements	Location	Ownership interest			Classification and accounting method	Mining properties (note20)
Compañia Minera Casale SpA (“Norte Abierto”)”)	Chile		50.0	%	Joint Operation; consolidate Goldcorp’s share	Norte Abierto project
NuevaUnión SpA (“NuevaUnión”)	Chile		50.0	%	Joint Venture; equity method	NuevaUnión project
Pueblo Viejo Dominicana Corporation (“Pueblo Viejo”)	Dominican Republic		40.0	%	Associate; equity method	Pueblo Viejo mine
Minera Alumbrera Limited (“Alumbrera”)	Argentina		37.5	%	Associate; equity method	Alumbrera mine
Leagold Mining Corporation (“Leagold”)	Mexico		22.9	%	Associate; equity method	Los Filos mine