10. REPORTING ON SUBSIDIES

10.1. The study report

In this last section of the Guide, we will briefly review some aspects with regard to reporting on fisheries subsidies. Examples and suggestion for how to organize the information collected and our results have already been included in different parts of the Guide, e.g. Figure 6 and Figure 9 on listing fisheries subsidies, chapter 7 on making an inventory of the fisheries industry and on costs and earnings analyses, and chapter 9 on descriptions of fisheries subsidies.

If our fisheries subsidies study is being carried out on the request from, for example, a government authority with a particular objective and terms of reference, or it is part of larger research task, we may already have an outline for how our report should look like. If this is not the case, the suggested outline in Table 3 may give some useful ideas.

Table 3: Tentative outline for the final report of a fisheries subsidies study

No	*Chapter*		*Chapter in Guide*
1	INTRODUCTION
1.1	Background and purpose Application of the study in the national context		1-2
1.2	Methodologies Basic concepts and main principles Survey and data collection methodologies		3-10
1.3	Limitations Precisions of the coverage of the study with regard to, for example, time frame, subsectors, geographical areas or subsidy categories Description and explanations with regard to particular problems encountered, e.g., methodologies or data availability Appraisal of the validity and reliability of the study results		2
2	THE MACROECONOMIC FRAMEWORK Brief description of the main economic and policy aspects		4
3	THE FISHERIES SECTOR Brief description of the fisheries sector Inventory of the different economic activities of the different subsectors or groups of operators		4 & 7
4	PRESENTATION OF RESULTS
4.1	Description and assessment of subsidies Categories 1-4 Government cost (revenue) and industry value		4-6 & 9
4.2	Costs and earnings analysis		7
4.3	Comparative analysis and ratios		8
5	CONCLUSIONS AND RECOMMENDATIONS		10
Bibliography
Appendices
	· Terms of reference for the study · Details on methodologies and assumptions	· Details of the results of the institutional survey and the fisheries sector review · Detailed descriptions of the investigated subsidies

It is recommended that we put most our efforts into chapter 4 “Presentation of results”. It should be remembered that chapters 2 and 3 are not meant to be the core of the report and even though it is usually relatively easy to include a large amount of interesting information here, they are better kept to a minimum of issues, necessary for giving the context and framework of the subsidy identification and assessments. If we want to include more details, on, for example, the results of the institutional survey or the fisheries sector review, this may be better done in an appendix.

The exact sub-chapters to include in chapter 4 “Presentation of results” will of course depend on the scope of our study but, most likely, a substantial part of the report will be on the “Description and assessment of subsidies”. Here we may want to present our findings in a summary listing (see Figure 6 and Figure 9) in addition to giving descriptions of the subsidies as well as explanations regarding the assumptions made for their assessment in the text. We may opt for including additional information on the subsidies (according to Table 2) and more details on the methodologies in an appendix to the report.

10.2. Summary of the Guide

Fisheries subsidies studies can have different objectives and scopes and thus consist of different components. In this Guide, we have discussed those that are felt to be the most important ones. It is of course up to the user of the Guide to decide which parts of the Guide that are most relevant to his or her particular study. Figure 10 summarizes the different components as they have been presented in the Guide and stresses the importance of collecting information both from the public sector and the fisheries industry.

Figure 10: Summary of the Guide’s components