1. Note on GNI reservations
GNIC/336

2. Note on GNI reservations
I. Introduction
II. Typology
III. Identification and placing
IV. Addressing
V. Lifting

3. I. Introduction
To replace the annex "Good practice concerning GNI reservations"
Defines a GNI reservation
Explains its purpose
Legal reference

4. 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)

5. 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

6. 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