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This prevents individual company payments or government revenues being identified in a published EITI Report.Aggregation can also refer to the consolidation of different types of payments or revenues received so that individual payments or revenue streams cannot be identified.Beneficial ownership Describes the ‘natural’ person(s) who, directly or indirectly, ultimately own(s) or control(s) a corporate entity, a license or other property.Brent crude A major trading classification of sweet light crude oil comprising Brent Blend, Forties Blend, Oseberg and Ekofisk crudes (also known as the BFOE Quotation). The Brent Crude oil marker is also known as Brent Blend, London Brent and Brent petroleum.
In EITI context, the auditor is typically charged with the responsibility of inspecting the ﬁnancial accounts and other information held by those companies and/or government agencies involved in the extractive industries, for purposes of ascertaining whether such accounts and information are accurately recorded and reported.Compliant country A country is designated as Compliant when the EITI Board considers that it has met all of the EITI Requirements.Compliant countries must undergo Validation every three years or upon the request from the EITI Board.Annual progress report (APR)The annual activity report communicates the efforts a country implementing the EITI has undertaken during a specific year to meet and/or maintain compliance with the EITI Requirements.
The report includes the progress made in achieving the objectives set out in the country’s workplan and examples of the impact of the EITI in a particular year.Accountability The obligation of an individual or organisation to account for its activities, to accept responsibility for them, and to disclose the results in an open manner.