| Introduction and Summary |
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| I. |
Clarity of Roles and Responsibilities |
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| II. |
Public Availability of Information |
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| III. |
Open Budget Preparation, Execution, and Reporting |
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| IV. |
Assurances of Integrity |
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| Boxes |
| 1. |
Natural Gas and Fiscal Transparency |
| 2. |
The Fiscal Regime and Government |
| 3. |
Elements of Asset Worth Estimation for Developing Countries |
| 4. |
International Resource Reserves Reporting -- Emerging Standards |
| 5. |
Botswana's Prudent Management of Mineral Wealth |
| 6. |
Norway's Petroleum Fund -- Best Practice Asset Management |
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| Appendices |
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Appendix Tables |
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Code of Good Practices on Fiscal Transparency |
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Public Comments on the Draft Guide of December 15, 2004 and Responses |
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Appendix Tables |
1. |
Hydrocarbon Rich Countries |
2. |
Mineral Rich Countries |
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References |
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