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Definitions (108)
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signature bonus
Payment demanded by authorities in certain host countries in advance of exploration activities for the rights to develop an exploration area.
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technical assistance
In EITI context, assistance provided to facilitate the implementation of the EITI.
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disclaimer
This glossary is compiled by the EITI International Secretariat. While every effort has been made to present accurate and up-to-date definitions, this glossary is only provided as a resource. All sugg [..]
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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.
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aggregation
A method of reporting which consolidates payments made by individual companies. This prevents individual company payments or government revenues being identified in a published EITI Report
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artisanal mining
Mining activity carried out by persons or groups not employed by a mining company, but working independently, using their own resources.
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auditor
An organisation, typically an independent audit firm, licensed or otherwise certified to provide financial audits and related services by professional standards or chartering authority for auditors withi [..]
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barter
An agreement between an extractive company and the government where the company uses non-monetary exchange (usually infrastructure) for a country’s natural resources. The resources involved may includ [..]
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beneficial ownership
Describes the ‘natural’ person(s) who, directly or indirectly, ultimately own(s) or control(s) a corporate entity, a license
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