13 Amendments of Jürgen KLUTE related to 2011/0308(COD)
Amendment 45 #
Proposal for a directive
Recital 33
Recital 33
(33) The reports should serve to facilitate governments of resource-rich countries in implementing the EITI Principles and Criteria and account to their citizens for payments such governments receive from undertakings active in the extractive industry or loggers of primary forests operating within their jurisdiction. The report should incorporate disclosures on a country and project basis, where a project is a contract, licence, lease or other legal agreement under which an issuer operates and which gives rise to specific revenue liabilities, it is considered as the lowest level of operational reporting unit at which the undertaking prepares regular internal management reports, such as a concession, geographical basin, etc and where payments have been attributed to such projects. In the light of the overall objective of promoting good governance in these countries, the materiality of payments to be reported should be assessed in relation to the recipient government. Various criteria on materiality could be envisaged such as payments of an absolute amount, or a percentage threshold (such as payments in excess of a percentage of a country’s GDP) and these can be defined through a delegated act. The reporting regime should be subject to a review and a report by the Commission within five years of the entry into force of the Directive. The review should consider the effectiveness of the regime and take into account international developments including issues of competitiveness and energy security. The review should also take into account the experience of preparers and users of the payments information and consider whether it would be appropriate to include additional payment information such as effective tax rates and recipient details, such as bank account information.
Amendment 95 #
Proposal for a directive
Article 37 – paragraph 1
Article 37 – paragraph 1
1. Member States shall require large undertakings and all public interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basito prepare and make public a report on payments made to governments and certain contextual information as defined in Article 38 on an annual basis. The report shall include activities of subsidiaries, associates, joint ventures, permanent establishments and other trading arrangements to the extent that they are consolidated in the annual financial statements of the undertaking or entity in question. The report shall be part of the notes to the financial statements.
Amendment 109 #
Proposal for a directive
Article 38 – paragraph 1 – point c
Article 38 – paragraph 1 – point c
(c) for undertakings active in the extractive industry and the logging of primary forests, where those payments have been attributed to a specific project, the amount per type of payment, including payments in kind, made for each such project within a financial year, and the total amount of payments for each such project.
Amendment 114 #
Proposal for a directive
Article 38 – paragraph 1 – point c a (new)
Article 38 – paragraph 1 – point c a (new)
(ca) net turnover broken down by categories of activity;
Amendment 116 #
Proposal for a directive
Article 38 – paragraph 1 – point c b (new)
Article 38 – paragraph 1 – point c b (new)
(cb) production volumes broken down by categories of activity;
Amendment 118 #
Proposal for a directive
Article 38 – paragraph 1 – point c c (new)
Article 38 – paragraph 1 – point c c (new)
(cc) production cost with its associated employee count and aggregate remuneration;
Amendment 120 #
Proposal for a directive
Article 38 – paragraph 1 – point c d (new)
Article 38 – paragraph 1 – point c d (new)
(cd) total cash cost of operations;
Amendment 122 #
Proposal for a directive
Article 38 – paragraph 1 – point c e (new)
Article 38 – paragraph 1 – point c e (new)
(ce) fixed production assets at year-end with associated accumulated depreciation;
Amendment 124 #
Proposal for a directive
Article 38 – paragraph 1 – point c f (new)
Article 38 – paragraph 1 – point c f (new)
(cf) net profit and loss before tax with associated cash and deferred tax on an accrual basis;
Amendment 125 #
Proposal for a directive
Article 38 – paragraph 1 – point c g (new)
Article 38 – paragraph 1 – point c g (new)
(cg) The information above shall be disclosed on a country-by-country basis expect for subparagraph c, where information shall be disclosed on a project-by-project basis;
Amendment 133 #
Proposal for a directive
Article 38 – paragraph 2 – point b
Article 38 – paragraph 2 – point b
(b) taxes on profits and the effective tax rate applied;
Amendment 147 #
Proposal for a directive
Article 38 – paragraph 2 – point g a (new)
Article 38 – paragraph 2 – point g a (new)
(ga) payments to state security forces for security services;
Amendment 172 #
Proposal for a directive
Article 39 – paragraph 1
Article 39 – paragraph 1
1. A Member State shall require any large undertaking or any public interest entity active in the extractive industry or the logging of primary forests and governed by its national law to draw up a consolidated report on payments to governments in accordance with Articles 37 and 38 if that parent undertaking is under the obligation to prepare consolidated financial statements as laid down in Article 23(1) to 23(6) of this Directive.