Defining and capturing data on the ownership and control of state-owned enterprises

Appendix A

Information fields relevant to capture in regard to SOEs:

1. Details about the state’s role or interests in the SOE

1.1. Nature of the ownership or control interest(s) which the state holds

1.1.1. Does this satisfy the definition of an SOE in the national context, taking into consideration the minimum definition in the EITI Standard and domestic legislation? [30]

1.2. Exact share or share range that the state holds

1.3. Is each interest held directly or indirectly?

1.4. Start date for interest

1.5. End date for interest, if available

1.6. Date that information was submitted

2. Name and jurisdiction of the state body (government department, state agency or another body) with interests in the SOE, or name of state and jurisdiction if state body details are not available

3. Details about the state body

3.1. Name/alternative names

3.2. Unique identifier(s) (company registration number/tax identification number/Legal Entity Identifier)

3.3. Registered address

3.4. Founding date

3.5. Dissolution date, if applicable

3.6. Type of state body

3.6.1. Government department

3.6.2. State agency

3.6.3. Other

3.6.4. Local term for type of state body

3.7. Date that information was submitted

4. Details about the SOE

4.1. In addition to capturing the same entity identification fields listed for state bodies above for SOEs, the following information should be captured:

4.1.1. If the SOE is publicly listed: Name of stock exchange Stock ticker from named stock exchange Link to stock exchange filings Market Identifier Code Operating Market Identifier Code Jurisdiction of stock exchange Security Security identifier

4.1.2. Statute/legislation which formed the SOE and the date it came into force

5. Details about the beneficial owner(s) of the SOE

5.1. Name(s)

5.2. Nationality or nationalities

5.3. Unique identifier(s) (national identity number/passport number/tax identification number)

5.4. Date(s) of birth

5.5. Residential or service address(es)

5.6. Country(ies) of residence

5.7. Tax residencies

5.8. Means of contact

5.9. Nature of the ownership or control interest(s) which the beneficial owner holds. A full list of applicable interest types can be found in BODS documentation. [31] This technical briefing has covered:

5.9.1. Board member

5.9.2. Board chair

5.9.3. Senior managing official

5.9.4. Having control by legal framework

5.9.5. Exerting other influence or control (for example, having the right to appoint the board)

5.10. Is each interest held directly or indirectly?

5.11. Start date for interest

5.12. End date for interest, if available

5.13. Exact share or share range that the beneficial owner holds

5.14. Date that information was submitted

6. Details about PEPs connected to the SOE

6.1. In addition to capturing the personal identification fields listed for beneficial owners for PEPs, the following information should be captured:

6.1.1. Is the person a PEP?

6.1.2. Why is the person a PEP?

6.1.3. In which jurisdiction are they a PEP?

6.1.4. On what date did their PEP status start?

6.1.5. On what date will their PEP status end?

6.2. If a separate PEP register exists, information collection should not be duplicated. Instead, unique identifiers should be aligned across systems to enable interoperability between registers

6.3. If the state holds 100% direct ownership of the SOE which does not involve named individuals being listed as PEPs or beneficial owners, the name of the state and jurisdiction should be recorded

7. Details about legal owners of the SOE

7.1. Collecting information about the legal owners of SOEs and their share of ownership will also support the assessment of EITI Requirement 2.5

8. Joint ventures

8.1. Beneficial owner(s) of each entity within the venture should be disclosed, unless it is publicly listed or is a wholly owned subsidiary of a publicly listed company

8.1.1. If publicly listed, public listing details should be collected (see details about public listing fields in the SOE section above)

9. Disclosing information gaps

9.1. Where information is known to be missing, the reasons why it is missing should be captured


[30] EITI, EITI Requirement 2.6 – State participation and state-owned enterprises: Guidance Note, 6.

[31] Open Ownership (n.d.), interestType documentation – Beneficial Ownership Data Standard. Retrieved from