60 likes | 64 Vues
Note on GNI reservations. GNIC/336. Note on GNI reservations. I. Introduction II. Typology III. Identification and placing IV. Addressing V. Lifting. I. Introduction. To replace the annex "Good practice concerning GNI reservations" Defines a GNI reservation Explains its purpose
E N D
Note on GNI reservations GNIC/336
Note on GNI reservations • I. Introduction • II. Typology • III. Identification and placing • IV. Addressing • V. Lifting
I. Introduction • To replace the annex "Good practice concerning GNI reservations" • Defines a GNI reservation • Explains its purpose • Legal reference
II. Typology of GNI reservations • General GNI reservations • Specific GNI reservations • Transaction-specific GNI reservations (TSR) • Transversal GNI reservations (TR) • Process-specific GNI reservations (PSR)
III. Identification and placing • Open issues from previous verification round • Throughout the whole ESA2010 verification cycle • No reservation below materiality threshold • Existing PSR will be replaced by TSR or TR by 2019/2020
IV. Addressing and V. Lifting • Addressing in annual GNI returns • Clear description of measures taken + detailed presentation of impact on GNI • Prior submission for checks recommended • Lifting generally within one year after adequate addressing in annual GNI returns