The following terms are defined as follows for purposes of this Subdivision:
1. activities in the extractive industries: activities in the fields of exploration, prospecting, discovery, innovation and extraction of minerals, petroleum fields, natural gas fields or other materials in the economic sectors listed in Annex I Section B Division 05 to 08 of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393 of 30 December 2006, p. 1);
2. share capital companies pursuing logging operations in primary forests: share capital companies that are active in the fields listed in Annex I Section A Division 02 Group 02.2 of Regulation (EC) No 1893/2006 in naturally regenerated forests with native species, where there is no clearly visible indication of human activities and the ecological processes are not significantly disturbed;
3. payments: amounts paid, whether in money or in kind, in connection with activities in the extractive industries or in connection with the pursuit of logging operations in primary forests, if they are based on one of the reasons set out below:
a) production entitlements,
b) taxes levied on the earnings, production or profits of share capital companies, to the exclusion of taxes levied on consumption, turnover taxes, value added taxes, as well as wage taxes for the employees working for the share capital companies and comparable taxes,
c) royalties,
d) dividends and other distributions of profits from shares in the company,
e) signature, discovery and production bonuses,
f) licence fees, rental fees and entry fees as well as other considerations for licences or concessions, as well as
g) payments for infrastructure improvements;
4. governmental bodies: national, regional or local authorities of a Member State of the European Union, of some other state party to the Agreement creating the European Economic Area or of a third state, including departments or agencies as well as enterprises controlled by an authority over which one of said authorities can exercise a controlling influence within the meaning of section 290;
5. projects: the combination of operative activities forming the basis for payment liabilities vis-à-vis a governmental body and that are governed by
a) a contract, license, lease, concession or similar legal agreement or
b) a body of contracts, licenses, leases or concessions, or agreements affiliated with them, with a governmental body that are interconnected in operative and geographical terms and that essentially provide for similar terms;
6. reports on payments to governmental bodies: reports by share capital companies on the payments made to governmental bodies in connection with their activities in the extractive industries or in connection with the pursuit of logging operations in primary forests;
7. consolidated reports on payments to governmental bodies: reports by parent enterprises on payments made to governmental bodies by all consolidated enterprises on a consolidated basis, such payments having been made in connection with their activities in the extractive industries or in connection with the pursuit of logging operations in primary forests;
8. period under report: the financial year of the share capital company or of the parent enterprise that is to draw up the report on payments to governmental bodies or the consolidated report on payments to governmental bodies.