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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 4.3

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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