Extracting data: An overview of EITI Reports from 2005 to DRAFT contains reports published through October 2011

Transcription

1 Extracting data: An overview of EITI Reports from 2005 to 2011 DRAFT contains reports published through October 2011 EITI International Secretariat Oslo, 30 November 2011

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3 Extracting data: An overview of EITI Reports from 2005 to The heart of the matter: the EITI Report All countries implementing the EITI standard publish EITI Reports that disclose how much governments actually receive from the extraction of natural resources. In the EITI Report, disclose what they have paid in taxes and royalties, and the government discloses what it has received. These two sets of figures are compiled and reconciled by an independent reconciler, chosen by the EITI multi-stakeholder group in each EITI implementing country. With EITI Reports, citizens can see how much their government is being paid for the natural resources in their country, often for the first time. Around the globe citizens are now using the information found in EITI Reports to hold governments and to account. More than half a billion citizens can now trace how the extractives sector plays a key role in their economy and start to assess how natural resource wealth is contributing to sustainable development. EITI Reports: from zero to 75 in six years "Extracting Data" is an overview of the 75 EITI Reports that have been published by 30 October It compiles key information such as total government and company from EITI Reports published in 29 countries. The International Secretariat will make the final version of the document available by early Data from 102 fiscal periods have been disclosed by 29 countries under the oversight of the EITI. More than 800 have participated in EITI processes around the globe. Some countries went back many years to bring data into the public sphere. Nigeria has disclosed data starting from Other countries, notably Azerbaijan, have reported on a regular annual basis. Most reports cover the oil, gas and mining sectors although some countries have included other sectors. Liberia s 2009 Report includes mining, oil, forestry and agriculture. EITI Reports often go beyond and payment information. Ghana, Mongolia and Peru include data on transfers of resources from central to local governments. Central African Republic includes artisanal mining. Mali and Timor-Leste s reports are coincidentally disaggregated not only by company and, but also by project. The introduction of the 2011 edition of the EITI Rules will improve the regularity and content of EITI Reports. It will facilitate the comparability of reports, as mandatory new sections will ensure that all reports display similar features, such as company listings and coverage of non-traditional. Still, it should be recognised that much remains to be done in improving the EITI Reports and how the data is presented. How EITI Reports can be used EITI Reports are the primary and in many cases the only source of information about government from the extractives sector. In case of discrepancy, the reconciler investigates, explains and makes recommendations on how to address significant discrepancies. Even if all such discrepancies cannot be attributed to corruption, depending on the relative size of the unexplained amount, an investigation can certainly be warranted. EITI implementation is a country-owned process and the EITI Reports are therefore produced to meet local demands and in accordance with the country s institutional framework. Even though they differ widely, EITI Reports have started to become a useful tool for analytical work. EITI Reports often include a description of the oil, gas and mining sectors, how they are governed, and who is operating where. Payments and are shown by and other forms through which the government collects taxes from the extractives sector. In the majority of reports, the figures are disaggregated by company and by the so that all can be traced from their origin (the company) to their destination (the tax collecting entity). In some reports, however, figures are disaggregated only by and not by company, making tracing back to the sources not possible. A typical EITI Report includes medium and large oil, gas and mining that have made significant to the government. This way, the most significant are captured in the report without making the process overly burdensome.

4 Methodology for this overview The EITI International Secretariat aims to regularly up this document in a consistent and comprehensive manner to provide basic information that can be found in each EITI Report. To achieve this, all and are collected from all reports. Where financial figures are not available in a US dollar figure, the annual average exchange rate is used to convert local currencies to US dollars. In-kind, for example in barrels of oil, have not been valued using an average price. EITI Reports are rich in detail and this document should not replace them in any way. The EITI International Secretariat is not the author of EITI Reports; each implementing country is the owner of the reports. A country-by-country overview of the history, and reported is provided, as well as a summary of the most recent report published, which highlights the largest. Readers can identify trends overtimes for and for each country. Table 1: Overview of EITI Reports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

5 5 Table 2: Overview of and US$ millions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ayments and reported (2005 to 2009) 1 US$ billions Only years for which data is available for most countries have been included in this table, see the country by country overview for more details

6 6 Albania April 2011 at 31 December 2012 (2010 report) reports published: 1 fiscal periods disclosed: 1 Candi Sectors ( US$ millions) 2009 April 2011 Oil and mining Fair Links Payments and reported 2 US $ millions ,009 On 5 April 2011, the EITI Albania Working Group published its first EITI report covering the oil and mining sectors for The report is aggregated by company, but disaggregated by. Preparations for the 2010 report have commenced. reported Companies % of total Share of production allocated to Albpetrol % Royalties % 2 The following Exchange rate was used to convert local currencies to US$. 1 USD = LEK

7 7 Azerbaijan June 2011 at 20 June 2013 (2011 report) reports published: 15 fiscal periods disclosed: 8 Compliant Sectors 2010 June 2011 Oil. gas and mining Moore Stephens 2009 May 2010 Oil. gas and mining Moore Stephens 2008 June 2009 Oil and gas Deloitte 2007 June 2008 Oil and gas Moor Stephens 2006 Aug 2007 Oil and gas Moore Stephens 2005 July 2006 Oil and gas Deloitte 2004 July 2005 Oil and gas Deloitte 2003 March 2005 Oil and gas Deloitte Payments and reported 3 4, , , , Payments and reported in cash 2, , , , The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 0,945 0,893 0,858 0,821 0,803 0,803 AZN

8 8 Millions of barrels In-kind and reported: oil Billions of BTU In-kind and reported: gas The last two EITI reports includes include in-kind in mining (gold and silver). Azerbaijan has published 7 semi-annual reports in addition to the 8 annual reports covering the period 2003 to The last report published in June 2011 for fiscal year 2010 covers oil. gas. silver and gold. All reports are disaggregated by. but not by company. (US$mn) Companies % of total In-kind in PSAs Volumes Volumes NA Profit tax % Cash of PSAs for gas production % Cash of PSAs for oil production %

9 9 Burkina Faso May 2011 at 31 December 2012 (2010 report) reports published: 1 fiscal periods disclosed: 2 Candi Sectors 2009 May 2010 Mining KPMG 2008 May 2010 Mining KPMG Payments and reported 4 US $ millions Burkina Faso s first EITI report was disaggregated by company and by. Only production of gold was included in this report. Companies 5 % of total Royalties 9.72 NA 24 % Profits taxes 5.40 NA 13 % Custom fees 5.18 NA 13 % 4 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= XOF 5 Data is available for each company, but not aggregated by stream.

10 10 Cameroon July 2010 at 31 December 2012 (2009 and 2010 report) reports published: 3 fiscal periods disclosed: 8 Candi Sectors Revenues (US$ 2008 July 2010 Oil, gas and Hart Group/Mazars 2007 July 2010 Oil, gas and Hart Group/Mazars 2006 July 2010 Oil, gas and Hart Group/Mazars 2005 Mar 2007 Oil and gas Hart Group/Mazars 2004 Nov 2006 Oil and gas Hart Group/Mazars 2003 Nov 2006 Oil and gas Hart Group/Mazars 2002 Nov 2006 Oil and gas Hart Group/Mazars Nov 2006 Oil and gas NA NA 5 Hart Group/Mazars Payments and reported 7 US $ millions Three-year report covering oil and gas as well as mining for the first time. The report is in aggregated form. Companies % of total tax (petroleum ) % Dividends (petroleum ) % 6 Figures not available in a consistent format. 7 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 522,9 479, ,81 472,19 XAF

11 11 Central African Republic August 2010 at 31 December 2012 (2010 report) reports published: 2 fiscal periods disclosed: 4 Compliant Sectors Revenues 2009 Aug 2010 Mining Fair Links 2008 Aug 2010 Mining Fair Links 2007 Aug 2010 Mining Fair Links 2006 March 2009 Mining Valentin NZAPAOKO Payments and reported 8!" $ %&''&()* All production in CAR is artisanal, with industrial miners still in the exploration phase. The report covers not only from mining, but also from other operators such as miners unions and associations that play a role in the fiscal value chain. Preparations for the 2010 report have commenced. Companies % of total Bonus % Exports fees % 8 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 522,9 479, ,81 472,19 XAF

12 12 Congo, Republic of November 2010 at 31 December 2012 (2010 report) reports published: 2 fiscal periods disclosed: 6 Candi Sectors (US $ millions) 2009 Nov 2010 Oil and gas Ghelber & Gourdon 2008 Nov 2010 Oil and gas Ghelber & Gourdon 2007 Nov 2010 Oil and gas Ghelber & Gourdon Aug 2009 Oil and gas NA NA 25 Ghelber & Gourdon Payments and reported 10 Millions $ US Companies The report covers the oil and gas sectors. It is in aggregated form, with in disaggregated form. Preparations for the 2010 report have commenced. Companies % of total Royalties % tax % 9 Figures not available in a consistent format. 10 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 522,9 479, ,81 472,19 XAF

13 13 Côte d Ivoire February 2010 at 31 December 2012 (2008, 2009 and 2010 reports) reports published: 1 fiscal periods disclosed: 2 Candi Sectors 2007 Feb 2010 Oil and gas Hart Group 2006 Feb 2010 Oil and gas Hart Group Payments and reported 11!" $ %&''&()* The report covers the oil and gas sectors and is in aggregated form. Work on the report covering oil, gas and mining (gold) started in 2010 but was interrupted due to the socio-political crisis. Finalisation is now envisaged by the end of Companies % of total Value of Petroci production share % Value of subsidised petrol sold to Petroci % 11 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 522,89 479,27 XOF

14 14 Democratic Republic of Congo December 2009 at 31 December 2012 (2008, 2009 and 2010 reports) reports published: 1 fiscal periods disclosed: 1 Candi Sectors (US$ million) (US$ million) 2007 Dec 2009 Oil, gas and mining PricewaterhouseCoopers DRC Payments and reported US $ millions The report covers industrial production and exploration in the oil sector across the DRC and the copper and cobalt sectors in the three provinces of DRC. It is in aggregated form. In 2010, EITI DRC started the report on 2008 and 2009, with a much expanded scope covering all production and exploration in the oil, gas and mining sectors across the country, including artisanal mining. The report has yet to be finalised. Preparations for the 2010 report have commenced. Companies % of total Profit tax % Royalties % Dividends %

15 15 Gabon March 2008 at 31 December 2012 (2007, 2008 and 2009 reports) reports published: 3 fiscal periods disclosed: 3 Candi Sectors 2006 March 2008 Oil and gas Ernst & Young 2005 April 2007 Oil and gas Ernst & Young 2004 Dec 2005 Oil and gas Ernst & Young Payments and reported US $ millions 3,000 2,500 2,000 1,500 1, The report covers oil and gas and is in aggregated form. The report covering is finalised but cannot be published due to a moratorium to publish oil sector data during the current general audit of this sector. Preparations for the report have started. Companies % of total Royalties % Profits taxes % Profit oil %

16 16 Ghana September 2011 at 31 December 2012 (2010 report) reports published: 6 fiscal periods disclosed: 6 Compliant Sectors (US$ (US$ 2009 Sept 2011 Mining Boas & Associates 2008 Sept 2010 Mining Boas & Associates 2007 Sept 2010 Mining Boas & Associates 2006 Sept 2010 Mining Boas & Associates 2005 April 2005 Mining Boas & Associates 2004 Feb 2007 Mining Boas & Associates Payments and reported 12 US $ millions As in the previous 6 reports, transfers from national to subnational tiers of governments were included in the scope of the report. The report shed light on monthly transfers from the Internal Revenue Service (IRS) to the Office of the Administrator of Stool Lands (OALS) and subsequent transfers from OALS to the respective Metropolitan, Municipal District Assembly (MMDA). Companies % of total Corporate tax % Mineral royalty % 12 The following exchange rates were used to convert local currencies to US$: 2005: US$ =0.91 GHC; 2006: US$1=0.92 GHC; 2007: US$1=0.99 GHC; 2008: US$1=1.05 GHC; 2009: US$1=1.05 GHC.

17 17 Guinea July 2007 at reports published: 1 fiscal periods disclosed: 1 Candi Sectors 2005 July 2007 Mining KPMG Payments and reported 13!" $ %&''&()* The report is on the mining sector and is in aggregated form. The 2006 report has finally been adopted by the Multi-Stakeholder Group but needs to be published. Work on the reports has started against a tight deadline of 31 August 2012 to finalise validation. Companies % of total Mining % Estate/ Asset % 13 The following Exchange rate was used to convert local currencies to US$: 1 USD = 3,644.3 GNF

18 18 Kazakhstan June 2011at TBA reports published: 5 fiscal years disclosed: 5 Country Status Candi Sectors US$ millions) 2009 June 2011 Oil. gas. and UHY Sapa-Consulting 2008 May 2010 Oil. gas. and UHY Sapa-Consulting 2007 May 2010 Oil. gas. and UHY Sapa-Consulting 2006 Dec 2008 Oil. gas. and Inaudit LLP 2005 Dec 2007 Oil. gas. and Deloitte Payments and reported 14 US $ Billions Kazakhstan has produced regular EITI reports with the most recent report published in June The number of participating is steadily increasing. Social will be unilaterally disclosed in the forthcoming report. Companies % of total Corporate income tax % Rent tax from exports from oil % Royalties % 14 The following exchange rates were used to convert local currencies to US$: 2005: US$ =131.6 KZT; 2006: US$1=121.5 KZT; 2007: US$1=119.1 KZT; 2008: US$1=118.3 KZT; 2009: US$1=145.5 KZT.

19 19 Kyrgyz Republic August 2011at 31 December 2012 (2010 report) reports published: 3 fiscal years disclosed: 6 Country Status Compliant Publicati on Sectors 2009 Aug Mining W Jacobs Audit CJSC 2008 Dec Mining W Jacobs Audit CJSC 2007 Dec Mining W Jacobs Audit CJSC 2006 Dec Mining W Jacobs Audit CJSC 2005 Dec Mining W Jacobs Audit CJSC 2004 Dec Mining W Jacobs Audit CJSC Payments and reported 15 US $ Millions Extractive industry tax disclosed in the 2009 report represent 6.8% of total government tax in 2009, an increase of 64% over the previous year. Gold mining is the largest extractive industry in the country representing 85.4 % of the disclosed in the 2009 report. Companies % of total Gross income tax % Social fund contributions % Payments assigned by the agreements with the government of Kyrgyzstan % 15 The following exchange rates were used to convert local currencies to US$: 2004: US$= KGS; 2005: US$1= KGS; 2006: US$1=40.59 KGS; 2007: US$1=37.30 KGS; 2008: US$1=36.56 KGS; 2009: US$1=42.96 KGS. 16 Kumptor project

20 20 Liberia February 2010 at 30 June 2012 (July 2009 to June 2010 report) reports published: 2 fiscal periods disclosed: 2 Compliant July June 2009 July June 2008 Sectors Feb 2010 Oil, gas, mining and agriculture May 2010 Oil, gas, mining and agriculture Payments and reported US $ millions Moore Stephen Crane White and Associates July 2007-June 2008 July 2008-June 2009 The Liberia EITI Report covers the widest scope, from oil, and mining to forestery and agriculture. (US$mn) Companies % of total Personal income tax (withholdings) % Corporate profits tax/turnover tax % Community contributions %

21 21 Madagascar July 2011 at 31 December 2012 (2010 report) reports published: 1 fiscal periods disclosed: 3 Candi Jan-Jun 2010 Sectors (US$ July 2011 Mining Ernst & Young 2009 June 2011 Mining Ernst & Young 2008 June 2011 Mining Ernst & Young 2007 June 2011 Mining Ernst & Young Payments and reported 17 US $ millions The state-owned company, Kraomita Malagasy SA (KRAOMA), the country s only chromite producer, participated in the process along with two private firms. QMM Rio Tinto has mined ilmenite, rutile, and zircon at Mandena in the south-eastern region since January A more recent project, the Ambatovy project, which is a joint venture of Sherrit International Corporation of Canada, Sumitomo Corporation of Japan, and Korea Resources Corporation, also reported. Companies % of total Profit taxes % Taxes on employees % Other taxes % 17 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 1 823, MGA

22 22 Mali June 2011 at 31 December 2012 (2009 and 2010 reports) reports published: 2 fiscal periods disclosed: 4 Compliant Sectors 2008 June 2011 Mining Moore Stephens 2007 June 2011 Mining Moore Stephens 2006 Dec 2009 Mining Mazars Payments and reported 18 US $ millions The report is disaggregated by payment and type and producing mine. (US$mn) Companies % of total Corporate taxes % Dividends % Payment for services % 18 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 522,89 466, XOF

23 23 Mauritania July 2011 at 31 December 2012 (2010 reports) reports published: 4 fiscal periods disclosed: 4 Candi Sectors 2009 October 2011 Oil. gas and mining Fair Links 2008 July 2011 Oil. gas and mining Fair Links 2007 July 2011 Oil. gas and mining Fair Links 2006 July 2007 Oil. gas and mining Ernst & Young March 2007 Oil. gas and mining NA NA 14 Ernst & Young Payments and reported 20 US$ millions Companies disclosures are based in certified EITI data. Companies % of total Bonus (petroleum) % Profit-oil (petroleum) % Royalties (mining) % 19 Data not available in a consistent format. 20 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 268,6 253, ,613 MRO

24 24 Mongolia June 2011 at 31 December 2012 (2010 report) reports published: 4 fiscal years disclosed: 4 Country Status Compliant Sectors (US$ million) (US$ million) 2009 Jun 2011 Oil and Hart Nurse & Ulaanbaatar mining audit corp 2008 Jun 2010 Oil and Hart Nurse & Ulaanbaatar mining audit corp 2007 Nov 2009 Mining Ernst & Young 2006 Jan 2008 Mining Crane White & Associates Payments and reported 21 US $ millions Companny The mining sector accounts for 96 % of the in the 2009 report. The difference between the amount which the government confirms to have received and the amount which the declare to have paid is approximately US$ for the year The report contains detailed information on social and for environmental protection. Revenue to subnational government entities have been included in the report. Preparations for the 2010 EITI report have commenced. Companies % of Taxes % Other (production sharing) % 21 The following exchange rates were used to convert local currencies to US$: 2006: US$1=40.59 KGS; 2007: US$1=37.30 KGS; 2008: US$1=36.56 KGS; 2009: US$1=42.96 KGS.

25 25 Mozambique February 2011 at 31 December 2012 ( reports) reports published: 1 fiscal years disclosed: 1 Country Status Candi Sectors (U$S millions) 2008 Feb 2011 Gas and mining Boas& Associates Payments and reported 22 US $ millions Mozambique s first EITI report revealed significant discrepancies. the majority of which were resolved following further investigation by the reconciler. Two of the participating were gas producing while the remaining four were engaged in mining exploration (two) and exploitation (two). Preparations for the second report have commenced. Companies % of total Royalties % Profit tax % 22 The following Exchange rate was used to convert local currencies to US$. 1 USD = MT.

26 26 Niger January 2011at 31 December 2012 reports published: 2 fiscal periods disclosed: 5 Compliant Sectors Revenues 2009 January 2011 Mining Guilbert & Associates 2008 January 2011 Mining Guilbert & Associates 2007 January 2011 Mining Guilbert & Associates 2006 October 2009 Mining Irahim Issoufou 2005 October 2009 Mining Ibrahim Issoufou Payments and reported 23 US $ millions The report is disaggregated by company and payment and type, and also includes summary tables. The company templates are appended to the report. Companies % of total ISB (IC/BIC) % Dividends % Royalties % 23 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 527,47 522,89 479,27 447,81 472,19 XOF

27 27 Nigeria February 2011 at 31 December 2012 (2009 and 2010 reports) reports published: 3 fiscal periods disclosed: 10 Compliant Sectors 2008 Feb 2011 Oil and gas Hart group 2007 Feb 2011 Oil and gas Hart group 2006 Feb 2011 Oil and gas Hart group 2005 Oct 2009 Oil and gas Hart group 2004 Nov 2006 Oil and gas Hart group 2003 Nov 2006 Oil and gas Hart group 2002 Nov 2006 Oil and gas Hart group 2001 Nov 2006 Oil and gas Hart group 2000 Nov 2006 Oil and gas Hart group 1999 Nov 2006 Oil and gas Hart group Payments and reported 24 Billions $ US Companies As in the previous report, and are disaggregated by company and by. The reports included physical data and process audits, in addition to financial information. Companies % of total Sale of crude oil and gas (plus 'other' oil and % Petroleum profits tax % Royalty % 24 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 132,44 128,61 120,19 Naira

28 28 Norway December 2010 at 31 December 2012 (2010 report) reports published: 2 fiscal periods disclosed: 2 Compliant Sectors Companies 2009 Nov 2010 Oil and gas Deloitte 2008 Dec 2009 Oil and gas Deloitte Payments and reported 25 US $ billions The Norwegian EITI reports have no unresolved discrepancies, show disaggregated by, and follow the relevant international standard (ISRS Engagements to perform Agreed- Upon Procedures). Data from the 2009 Report is made available in Excel-format for download. A draft of the 2010 EITI Report is on-track to be delivered to the MSG by 1 October, as required by the Norwegian EITI regulation. Companies % of total Petroleum tax (includes corporate tax) % Petoro (state-owned company) % Co2 tax % 25 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= 5,64 6,28 NOK

29 29 Peru November 2009 at 31 December 2012 (2008, 2009 and 2010 reports) reports published: 1 fiscal periods disclosed: 4 Candi Sectors Revenues ( US$ millions) 2007 Nov 2009 Oil. gas and mining Ernst & Young 2006 Nov 2009 Oil. gas and mining Ernst & Young 2005 Nov 2009 Oil. gas and mining Ernst & Young 2004 Nov 2009 Oil. gas and mining Ernst & Young Payments and reported 26 US $ billions This report is partially disaggregated by company and fully disaggregated by. Companies % of total Income tax (mining) % Royalties (hydrocarbons) % Income tax (hydrocarbons) % Royalties (mining) % 26 The following exchange rates were used to convert local currencies to US$. Year Exchange rate 1USD= PEN

30 30 Sierra Leone March 2010 at 31 December 2012 (2008, 2009 and 2010 reports) reports published: 1 fiscal periods disclosed: 2 Candi Sectors Revenues ( US$ millions) 2007 March 2010 Mining Verdi Consulting 2006 March 2010 Mining Verdi Consulting Payments and reported 27 US $ millions This report is disaggregated by company and by. Companies % of total 28 Mineral royalty % Mining license % Customs duties % 27 The following exchange rates were used to convert local currencies to $ US. Year Exchange rate 1USD= Le 28 Companies figures

31 31 Tanzania February 2011 at Final Report 9-Feb.pdf 31 December 2012 (2010 (to June) report) reports published: 1 fiscal years disclosed: 1 Country Status Candi Jul Jun 2009 Feb 2011 Sectors Oil. gas. and mining (US$ million) (US$ million) Hart group & BDO East Africa Payments and reported 29 US $ millions The main discrepancy identified in the report relates to royalties. PAYE - the largest benefit stream in the report - is a personal income tax collected by the employer. Preparations for the second EITI report have commenced. Companies % of total Royalties % Pay As You Earn (PAYE) % National Social Security Fund (NSSF) % 29 The following Exchange rate was used to convert local currencies to US$. 1 USD = TZS.

32 32 Timor-Leste March 2011 at 31 December 2012 (2010 report) reports published: 2 fiscal periods disclosed: 2 Compliant Sectors Revenues 2009 March 2011 Oil and gas Deloitte 2008 Nov 2009 Oil and gas Deloitte Payments and reported US $ millions $3,000 $2,500 $2,000 $1,500 $1,000 $500 $ Timor Leste published its second EITI Report in March Some are disaggregated by company; others are aggregated. Oil and gas represents more than 95% of Timor-Leste s state budget. Through the establishment of the Transparency Portal, Timor-Leste hopes to further increase transparency in expenditure and public procurement by enabling the public to review open government tenders and procurement awards. The government has also committed to public broadcasting of parliamentary budget debates and public dissemination of minutes and decisions from weekly Cabinet meetings. Companies % of total FTP/Royalties/Profit oil & gas % Petroleum taxes %

33 33 Yemen October 2010 at 31 December 2012 (2008, 2009 and 2010 reports) reports published: 1 fiscal periods disclosed: 3 Compliant (suspended) Sectors 2007 October 2010 Oil and gas Hart group 2006 October 2010 Oil and gas Hart group 2005 October 2010 Oil and gas Hart group Payments and reported US $ millions Yemen s first Report covers and from the oil production for the period 2005, 2006 and The report includes production figures and is aggregated by company. (US$mn) Companies % of total Tariff facilities usage fees % Excess recovery % Audit settlements %

34 34 Zambia April 2011 at 31 December 2012 (2009 and 2010 reports) reports published: 1 fiscal years disclosed: 1 Country Status Candi Sectors 2008 Feb 2011 Mining PriceWaterhouseCoopers Payments and reported 30 Millions About half of the discrepancies identified in the first report have been resolved following further investigation by the reconciler. The unresolved discrepancies relate mainly to VAT and customs duties, but also to corporate income tax. The report closes with numerous useful recommendations for future reports. Preparations for the second EITI report have commenced. Companies % of total Corporate tax % Royalties % Import VAT % 30 The following Exchange rate was used to convert local currencies to US$. 1 USD = ZMK.