This guidance note refers to the 2019 EITI Standard

Download PDF in English

Download PDF in other languages

Quasi-fiscal expenditures (QFEs) or off-budget expenditures can have a significant impact on the local and national economy, and on the government’s fiscal position. In many countries, state-owned enterprises (SOEs) undertake QFEs on behalf of the state such as payments for social services, public infrastructure, fuel subsidies and national debt servicing, which are not recorded on the national budget.

State participation and state-owned enterprises

This guidance note refers to the 2019 EITI Standard

Download PDF in English

Download PDF in other languages

State-owned enterprises (SOEs) play important roles in exploiting natural resources and managing the extractive sector. While some are commercial or operational companies —selling crude oil or raw minerals, managing state equity or participating directly in extractive operations — others are regulatory or administrative entities or instruments of economic or state development. 

Guidance note 19 - Requirement 7.2

Download guidance note [English Français Pусский Español

Summary

What is open data?EITI Requirement covering open data publication - 7.2What is “systematic disclosure” and “mainstreaming”?

Part I: Establishing an open data policy

Download guidance note [English Russian

Guidance note 30 - Requirements 1.4 6.3 7.1 and 7.4

Summary

Key EITI gender Requirements

Promoting diverse participation on MSGs How to consider gender balance on MSGsWomen’s participation on the MSG

Relates to requirement 4.2

Download guidance noteDownload reporting template in excel (direct download)

This guidance is also available in French (see attachments below

This guidance note is the first effort by the EITI Working Group on Transparency in Commodity Trading to assemble guidance on ‘first trade’ reporting in oil. The guidance has three intended audiences: first, the EITI MSGs in implementing countries that will determine their respective country’s approach to reporting in this area;

Relates to Requirement 2.5

Download guidance note in English

The EITI Standard requires that the beneficial owners of extractive companies are disclosed. Multi-stakeholder groups (MSGs) have an important role in ensuring that these disclosures are comprehensive and effective. Whether beneficial ownership data is collected and disclosed by a government agency or through the EITI process, the MSG should ensure that disclosures are in line with the EITI Standard, assess gaps and weaknesses and find ways to strengthen disclosures.

The German Development Agency GIZ has developed a guide to complement the official EITI guidance notes on establishing monitoring and evaluation frameworks in implementing countries. See the attached document.

Requirement 2.5

Moving from developing a roadmap to implementing the first steps to disclose the beneficial owners of oil, gas and mining companies, the International Secretariat provides the following resources: 

The report from the pilot on beneficial ownership (links to new page)Model beneficial ownership declaration form (links to new page)Guida

Download guidance note in English

Download guidance note in other languages

EITI implementation requires giving attention to day-to-day activities to support the government and the multi-stakeholder group (MSG) in carrying out their functions.

Among the requirements for government engagement under 1.1 b of the EITI Standard is the ability to mobilise resources for EITI implementation.

relates to requirement 6.1

Download guidance note

Download guidance note in other languages

In addition to taxes levied by central, regional and local governments, extractive companies often make contributions to regional or local governments, communities, NGOs or other third parties in the areas where they operate.

These transactions are interchangeably called “social expenditures”, “social payments”, or “social investments”.