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L’Azerbaïdjan

2010   |  2009   |  2008  |  2007  |  2006  |  2005  |  2004  |  2003

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Summary

• Signaler couverte de données à partir 2009.

• Azerbaijan leads the pack on regularity and timeliness, having promptly published semi-annual and annual since 2003.
• The templates are tailored to each sector and have been improved over the years. In particular, revenue stream disaggregation is now more complete and the 2009 annual report covers the mining sector for the first time.
• The independent reconciliation reports appears to only mention the revenue streams where there were discrepancies between company payments and government receipts. All streams should be included.
• The report fails to disaggregate by commodity. Separate revenues figures for oil, gas, silver and gold should be provided, along with the corresponding production and price data.
• Despite their importance, the report does not explain the role of Azerbaijan's SOEs (SOCAR and SOFAZ), such as the revenues earned by the SOEs or how much they transfer to the treasury.
• The report omits the monetary value of in-kind receipts. For instance, the 2009 report indicates that government received 191 million barrels of oil and 3,938 million cubic meters of gas, but not how much these resources are worth.
• Figures are for latest year of data in report.

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Commodity	EITI Production Volumes	Units	Indep. Source Production Volumes	Units	Price from EITI Report	Per Unit	Indep. Reference Price	Per Unit	Total Company Payments	Total Gov't Receipts	Notes
Oil		bbls	377,045,000	bbls 1		$/bbl	61.66	$/bbl 1
Gas		m3	14,800,000,000	m3 1		$/m3	0.14	$/m3 1
Silver		mt				$/mt	429,855.48	$/mt 2
Gold						$/kg	33,510.26	$/kg 2

Indicateurs de qualité des Rapport
1. Régularité
a) score
b) total reports / implementing years	7/7
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	1
3. Matérialité
Report clearly defines a materiality threshold.	Non
4. Fiabilité des données
Report contains audited data from:
a) companies	Oui
b) government	Non	SOE data is audited.
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Oui
e) state-owned enterprise (SOE) payments	Oui
f) Report covers all extractive sector companies.	No	30/31 companies reported.
g) Report states the price of any product received or sold by government.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Oui
b) reconciled data following the correction of discrepancies.	Non	Final reconciled data is not calculated and requires reader to calculate final amounts.
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	Non
8. Désaggrégation
Report provides financial data on individual:
a) companies	Non
b) revenue streams	Oui
c) projects	Non
d) commodities	Non
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Non
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Oui
b) on a government website	Oui
Related Indicators
Revenue Watch Index	N/A
Corruption Perception Index,
Open Budget Survey	N/A

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