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Guidance Note: EITI Requirement 1.5

Published Date: 
January, 2022
Publisher: 
EITI International Secretariat

Establishing an EITI work plan

This guidance note refers to the 2019 EITI Standard

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The EITI work plan forms the foundation for all EITI activities in implementing countries and ensures that they are targeted to deliver the results desired by stakeholders. Based on the EITI Standard and EITI Principles,

Guidance Note 2.3

Guidance Note: EITI Requirement 2.3

Published Date: 
October, 2021

This guidance note refers to the 2019 EITI Standard

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Most resource-rich countries have registries to help them manage their extractive industry licensing systems. License registries are databases that contain documentation related to all exploration, development and extractive rights awarded to companies. The format of such databases varies from Excel spreadsheets to sophisticated, online systems with geographical, geological and other contextual information, such as license documents.

Guidance Note 2.2

Guidance Note: EITI Requirement 2.2

Published Date: 
September, 2021

This guidance note refers to the 2019 EITI Standard

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Governments in most resource-rich countries have established systems for allocating contracts and licenses to companies for the exploration and exploitation of oil, gas and minerals. Often, these allocation procedures are defined in publicly available legislation and regulations that set out how and on what terms companies are granted rights. Sometimes, however, these procedures are unclear,

GN_SOE AFS

Guidance Note: EITI Requirements 2.6, 4.2, 4.5 and 6.2

Published Date: 
October, 2021

Understanding financial statements of state-owned enterprises

This guidance note refers to the 2019 EITI Standard

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Financial statements provide an overview of the financial performance, financial position and activities of a company in a given period. Companies, including state-owned enterprises (SOEs), usually prepare four main financial statements on a monthly, quarterly and annual basis: the balance sheet, the income statement, the cash flow statement and the statement of shareholders’ equity for the period. These statements,

Guidance Note: EITI Requirements 4.6 and 5.2

Published Date: 
May, 2021

This guidance note refers to the 2019 EITI Standard

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In some countries, extractive companies make direct payments to subnational government entities, such as regional governments, municipalities and chiefdoms. Some governments also have revenue sharing mechanisms that stipulate that a share of revenues collected by the central government is transferred to subnational government entities. While these payments may represent only a portion of revenues at the national level,

Guidance Note: EITI Requirement 4.4

Published Date: 
June, 2021

This guidance note refers to the 2019 EITI Standard

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In some countries, revenues that are generated from the transport of oil, gas and minerals can have a significant contribution to the economy. Income from the transport of oil, natural gas and minerals en route to their ultimate market destinations can be difficult to track and are therefore vulnerable to mismanagement or corruption. Transportation data can help citizens affected by transportation infrastructure (e.g.

Guidance Note: EITI Requirement 2.4

Published Date: 
April, 2021

This guidance note refers to the 2019 EITI Standard

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Contract disclosure is a vital aspect of natural resource governance. It can be a powerful tool for mitigating corruption, mobilising revenues, building trust and negotiating fair deals. By shedding light on the rules and terms that govern extractives projects, contract transparency empowers citizens to assess whether they are getting a good deal for their resources.

Guidance Note: EITI Requirement 6.1

Published Date: 
December, 2020
Publisher: 
EITI International Secretariat

This guidance note refers to the 2019 EITI Standard

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In addition to taxes levied by central, regional and local governments, extractive companies often make social and environmental contributions in the areas where they operate. These contributions can be made to central, regional or local governments, communities, non-governmental organisations or other third parties. 

Guidance Note: EITI Requirement 4.3

Published Date: 
February, 2021

Infrastructure provisions and barter arrangements 

This guidance note refers to the 2019 EITI Standard

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Resource-rich countries that have limited access to capital and credit, but high needs for infrastructure development, often consider “package deals” to develop their infrastructure in exchange for their natural resources. The resources pledged by the state may include exploration or production rights for oil, gas and minerals, as well as access to land,

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