Government Companies Discrepancies* Latest year reported

Azerbaijan 3,823.58 3,810.91 12.77 2008

Cameroon* 203.48 204.85 1.37 2005

CAR 10.97 10.09 0.89 2006

Congo-Republic of

Cote d'Ivoire 93.00 62.00 31.00 2007

DRC 404.70 404.90 -0.20 2007

Gabon 1,944.19 2,007.59 63.40 2006

Ghana 44.65 44.14 0.52 2005

Guinea 138.14 139.43 1.29 2005

Kazakhstan 26,678.20 26,678.20 0.00 2008

Kyrgyzstan 72.83 72.83 -0.01 2008

Liberia 35.42 35.28 0.14 2008/09

Mali 221.33 230.11 -8.77 2006

Mauritania 280.17 273.41 6.75 2006

Mongolia 587.54 588.48 -0.94 2008

Niger 22.97 23.26 -0.28 2006

Nigeria 28,066.00 28,066.00 0.00 2005

Peru 3,125.39 3,126.09 -0.71 2007

Sierra Leone 10.20 10.60 -0.40 2007

Timor Leste 2,509.50 2,509.50 0.00 2008

Oil/ Gas Mining Other

Azerbaijan x

Cameroon x

CAR x

Congo, Republic of x

Cote d'Ivoire x

DRC x x

Gabon x x

Ghana x

Guinea x

Kazakhstan x x

Kyrgyzstan x

Liberia* x x x *

Mali x

Mauritania x x

Mongolia x x

Niger x x

Nigeria x

Peru x x

Sierra Leone x

Timor Leste x

* Liberia has also covered the timber and agricultural sectors

Aggregated Disaggregated

Azerbaijan x

Cameroon x

CAR x

Congo, Republic of x

Cote d'Ivoire x DRC x

Gabon x

Ghana x

Guinea x

Kazakhstan x

Kyrgyzstan x

Liberia x

Mali x

Mauritania x

Mongolia x

Niger

x

Nigeria x

Peru x

Sierra Leone x

Timor Leste x

Total payments reported (US$ m)

Governments 3,823.6

Companies 3,810.9

Difference 12.8

Largest single items reported by international companies(US$ m) Government Companies Discrepancy

Profit tax 2,605.9 2,605.8 0.1

Monetary inflow for gas production 131.2 131.2 0

Monetary inflow for oil production 47.4 35.3 12.1

Largest single items reported by local companies (US$ m)

Profit tax 319.0 319.0 0

Total payments reported (US$ m) 2005

Government 203.48

Companies 204.85

Discrepancy 1.37

Largest single items reported 2005 (US$ m) Government Companies Discrepancy

Company Tax 143.92 145.31 1.39

Dividends paid to NHC 40.39 40.39 0.00

Total payments reported (US$ m)

Government 10.97

Companies 10.09

Discrepancy 0.89

Largest single items reported (US$ m) Government Companies Discrepancy

Bonus 2.64 2.64 0.00

Droits de sorties a l'exportation 2.14 2.25 -0.10

Total payments reported (US$ m) 2007

Government 93.0

Companies 62.0

Discrepancy 31.0

Largest single items reported (US$ m) Government Companies Discrepancy

Value of Petroci oil production share 50.1 59.6 9.5

Value of subsidised petrol sold to Petroci 0.5 23.7 23.2

Value of subsidised gas sold to Petroci 2.9 3.7 0.8

Total payments reported(US$ m)

Government 404.7

Companies 404.9

Discrepancy 0.2

Largest single items reported (US$ m) Government Companies Discrepancy

Mining sector 73.7 83.1 -9.4

Hydrocarbons sector 331.0 321.8 9.2

Impot sur les benefices et profits 131 122 9.6

Taxe sur la marge distribuable 117 120 -3

Royalties 29.7 27.8 1.9

Total payments reported(US$ m)

Government 1,944.19

Companies 2,007.59

Discrepancy 63.40

Largest single items reported (US$ m) Government Companies Discrepancy

Secteur pétrolier

Redevance minière proportionelle 527.0 549.0 -22.0

Impôt sur les societies 532.0 547.0 -15.0

Profit oil Etat Puissance publique/Etat associé 742.0 764.0 -22.0

Secteur minier

Redevance minière proportionelle 5.9 5.9 0.0

Total payments reported (US$ m)

Government 44.65

Companies 44.14

Discrepancy 0.52

Largest single items reported (US$ m) Government Companies Discrepancy

Corporate Tax 11.23 10.73 0.51

Mineral Royalty 25.60 25.60 0.0

Total payments reported (US$ m)

Government 138.14

Companies 139.43

Discrepancy 1.29

Largest single items reported (US$ m) Government Companies Discrepancy

Mining revenues 101.33 101.32 0.01

Estate/ Asset revenues 14.12 14.05 0.07

Total payments reported (US$ m)

Government 26,678.2

Companies 26,678.2

Discrepancy 0.0

Largest single items reported (US$ m) Government Companies Discrepancy

Taxes 17,364.6 17,364.6 0.0

Special payments of subsurface users 6,065.5 6,065.5 0.0

Total payments reported (US$ m) Government 72.825

Companies 72.833

Discrepancy - 0.008

Largest single items reported (US$m) Government Companies Discrepancy Deductions for development and restoration of the mineral base 22.64 22.63 0.01

Emergency liquidation deductions 7.79 8.04 -0.25

Social Fund charges 13.30 13.30 0.00

Total payments reported (US$ m)

Government 35.24

Companies 35.28

Discrepancy 0.14

Largest single items reported (US$ m) Government Companies Discrepancy

Personal income tax (withholdings) 10.41 10.24 0.17

Corporate profits tax/turnover tax 8.10 8.16 -0.06

Community contributions 3.00 3.00 0.00

Dividends to government 2.45 2.45 0.00

Total payments reported (US$ m)

Government 221.33

Companies 230.11

Discrepancy 8.77

Largest single items reported (US$ m) Government Companies Discrepancy

Corporate taxes 55.84 66.30 10.47

Royalties 39.01 39.01 0.0

Payments to service providers 31.19 31.19 0.0

Total payments reported (US$ m)

Government 280.17

Companies 273.41

Discrepancy 6.75

Largest single items reported (US$ m) Government Companies Discrepancy

Bonus (petroleum) 107.86 108.00 0.14

Profit-oil (petroleum) 88.93 88.93 0.00

Redevance annuelle unique (mining) 40.48 39.30 1.18

Total payments reported (US$ m)

Government 587.54

Companies 588.48

Discrepancy -0.94

Largest single items reported (US$ m) Government Companies Discrepancy

Taxes 440.90 440.84 0.06

Fees 90.47 90.53 -0.07

Dividends 23.46 23.46 0.00

Total payments reported (US$ m) 2006

Government 22.97

Companies 23.26

Discrepancy 0.28

Largest single items reported 2004 (US$ m) Government Companies Discrepancy

Mining taxes (based on production values) 12.57 12.57 0.0

Corporate tax 2.55 2.55 0.0

Royalties 1.26 1.26 0.0

Total payments reported (US$ m)

Government 28,066.0

Companies 28,066.0

Discrepancy 0.0

Largest single items reported (US$ m) Government Companies Discrepancy

Sale of crude oil 12,313.0 12,313.0 0.0

Petroleum Profits Tax 10,396.1 10,638.0 241.9

Royalty 4,679.4 4,357.5 322.0

Total payments reported (US$ m) 2007

Government 3,125

Companies 3,126

Discrepancy -1

Largest single items reported 2007 (US$ m) Government Companies Discrepancy

Income tax (mining) 2,232 2,348 -116

Royalties (hydrocarbons) 541 541 0

Income tax (hydrocarbons) 122 122 0

Royalties (mining) 109 109 0

Total payments reported (US$ m)

Government 10.2

Companies 10.6

Discrepancy -0.4

Largest single items reported (US$ m) Government Companies Discrepancy

Mineral Royalty 5.6 5.6 0.0

Mining License 0.7 0.7 0.0

Customs Duties 0.7 0.7 0.0

Total payments reported (US$ m) 2008

Government 2,509.5

Companies 2,509.5

Discrepancy 0.0

Largest single items reported (US$ m) Government Companies Discrepancy

FTP/Royalties/Profit oil & gas 1,624.8 1,624.8 0.0

Income tax 351.4 351.4 0.0

Additional profits tax 503.3 503.3 0.0