Nota Guía 18 sobre la participación de empresas estatales en la presentación de información al EITI
Tenga en cuenta que esta guía se refiere al Estándar 2013. En la mayoría de los casos, los requisitos siguen siendo los mismos y la orientación es válida. Próximamente se publicará una versión actualizada al Estándar 2016.
In 2012, the IMF reported that “some 80 percent of world petroleum reserves are controlled by state companies and 15 of the 20 largest oil companies are state-owned”.
State-owned enterprises (SOEs) are less common or dominant in the mining sector but may still play an important role in some countries. SOEs may own and operate projects, either outright or in joint ventures.
State equity is used by many countries to secure additional government take (beyond tax revenue) from extractive projects. This is sometimes motivated by non-fiscal concerns such as: a desire for direct government ownership, a “seat at the table,” or to facilitate the transfer of knowledge.
Step 1 – Review the legislative and regulatory arrangements
Step 2 – Establish the extent of state participation in the extractive industries, including through state owned enterprises
Example from Ghana: Reporting on changes in ownership.
Example from Kazakhstan: Level of ownership held by Kazatomprom NAC in extractive companies
Step 3 – Ensure that the reporting process comprehensively addresses the role of SOEs.
Example from Albania: Reporting on payments by oil and gas companies to SOEs, and payments by SOEs to other government entities.
Example from Norway: Reporting on transfers between SOEs and government entities.
Step 4 – Where applicable, develop a reporting procedure for the sale of the state’s share of production
Example from Iraq: Volumes sold and revenue received from the sale of the state’s share of production or other revenues collected in kind.
Example from Nigeria
Step 5 – Where applicable, develop a reporting procedure for quasi-fiscal expenditures
Box 1 - Types of Quasi-fiscal Activity (IMF, 2007 p 80)
3. Case study: Ghana