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).
Comprehensive disclosure is expected, but not required for compliance with the EITI Standard.
Validation is expected to document whether the government has disclosed the list of applicants and the bid criteria related to any bidding processes that took place in the accounting period covered by the EITI Report (2.2.c).
Validation is expected to document whether there are any state-owned enterprises engaged in the extractive sector, and if so, whether the prevailing rules and practices regarding the financial relationship between the government and state-owned enterprises have been disclosed (2.6.a).
This could include rules and practices governing transfers of funds between the SOE(s) and the state, retained earnings, reinvestment and third-party financing.
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.