Beneficial ownership - EITI provision 2.5State-ownership - EITI provisions 2.6 Exploration and production - EITI provision 3 Exploration activities - EITI provision 3.1. In-kind revenues - EITI provision 4.2Infrastructure provisions and barter arrangements - EITI provision 4.3Transportation revenues - EITI provision 4.4Transactions between SOEs and government entities - EITI provision 4.5Subnational direct payments - EITI provision 4.6Level of disaggregation - EITI provision 4.7Data timeliness EITI - provision 4.8Data quality - EITI provision 4.9 and the IA TOR Revenue management and distribution Distribution of revenues - EITI provision 5.1. Additional information on revenue management and expenditures - EITI provision 5.3 Social and economic spending Social expenditures - EITI provision 6.1SOE quasi fiscal expenditures - EITI provision 6.2 Contribution of the extractive sector to the economy - EITI provision 6.3 Outcomes and impact Public debate - EITI provision 7.1Data accessibility - EITI provision 7.2Lessons learned and follow up on recommendations - EITI provision 7.3Outcomes and impact of EITI implementation on natural resource governance - EITI provision 7.4. Revenue collection - EITI provision 4 Comprehensive disclosure of taxes and revenues - EITI provisions 4.1.This should include relevant legal provisions, actual disclosure practices and any government reforms that are planned or underway (2.4.b).Validation is expected to document whether the EITI Report includes disclosures of contracts and licenses.Such disclosures are encouraged but not required and should not be considered in assessing compliance with the EITI provisions (2.4.a).Where written evidence is available, Validation should provide a reference to the source.Validation is expected to document whether the workplan has been made widely available to the public (1.5.e) and has been reviewed and updated annually.Validation is expected to document whether the information set out in provision 2.3.b is also available for the licenses held by entities not covered by the EITI reporting process, and if not, document the reasons for any gaps (2.3.b-c).
Effective as of 1 January 2020, Validation is expected to document whether beneficial ownership has been disclosed in accordance with provisions 2.5.c-f.
Validation’s findings will not have implications for compliance with the EITI Standard (2.2.b).