This Guide on Resource Revenue Transparency applies the principles of the Code of Good Practices on Fiscal Transparency to the unique set of transparency problems faced by countries that derive a significant share of revenues from natural resources.2 It is intended to supplement the Manual on Fiscal Transparency by providing a more detailed set of guidelines to address the issues arising from the sheer size of such resources for many countries, combined with the technical complexity and volatility of the transaction flows. The Guide is designed to give a framework for assessing resource-specific issues that may be considered in the fiscal transparency assessments called fiscal transparency modules of Reports on the Observance of Standards and Codes

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