Note on GNI reservations

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Presentation transcript:

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