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Yémen

2007   |  2006  |  2005

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Summary

• Signaler couverte de données à partir 2005-07.

• Overall the report is well laid out and easy to follow.
• The report identifies individual oil fields and the principle players in each one.
• It details the in-kind transfers made by companies to the state and the value of the related resources, but does not include sufficient refinery data or information on export prices.
• The report provides a diagram of the different agencies that govern the oil sector. Though it currently covers only oil, it could be expanded as gas and mining operations increase.
• The EITI committee required audited data from both companies and the government. The report states that 10 of 12 companies furnished data from audited reports, but it provides no similar confirmation on the compliance of government agencies with audit requirements.
• A "Special Development Bonus" is included as a revenue stream, but no information is provided on how the funds are used for community and industry development
• The report published in 2010 contains data from 2005-2007, a poor performance for timeliness.

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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	125,925,000	bbls 1	71.93	$/bbl	75	$/bbl 1	$5,331,078,375	$5,331,162,225

Indicateurs de qualité des Rapport
1. Régularité
a) score	0.33
b) total reports / implementing years	1/3
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	3
3. Matérialité
Report clearly defines a materiality threshold.	Oui	Pertains to the acceptable level of difference between payments made and received, with a threshold of 5%.
4. Fiabilité des données
Report contains audited data from:
a) companies	Non	10/12 submitted data from audited reports.
b) government	Non	Requested by EITI committee but not confirmed by reporting agencies.
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	N/A
b) taxes	Oui
c) surface, rental or license fees	Non
d) bonuses	Oui
e) state-owned enterprise (SOE) payments	Oui
f) Report covers all extractive sector companies.	Yes	12/12 companies reported.
g) Report states the price of any product received or sold by government.	Oui
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
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	Oui
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	Oui
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Oui	Report available in Arabic.
b) on a government website	Oui
Related Indicators
Revenue Watch Index, 2010	60.5
Corruption Perception Index, 2010	146
Open Budget Survey, 2010	25/178

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