persons engaged in artisanal and small-scale mining in applying minimum environmental, health and safety standards, as well as steps taken to formalize the sector; Grievance mechanisms x) Provisions laying down administrative, civil and criminal liability for violations of applicable human rights, responsibility on fiscal obligations and transparency and other national legal obligations; y) The judicial and non-judicial complaints mechanisms including the extent to which they are equipped and resourced to adjudicate grievances of affected communities or individuals; z) Provide data on complaints received and settled through such mechanisms, including statistics on the number of individuals using the grievance mechanisms; on the number of companies found responsible for violations; and on the applicable sanctions or penalties that have been imposed including revoking of licenses; aa) Provision of legal aid and other measures that enable persons and affected communities to access grievance mechanisms; Fiscal regulation ab) General financial information, including the percentage of the GDP received from the extractive industry; ac) Information on the relationship payments made to market value of prices paid by extractive industries for resources in raw form and refined form; ad) Detailed information on any financial or tax incentives provided to companies in the extractive industries; ae) Steps taken to address illicit financial flow through amendments to national tax laws and policies, rules on related party transactions, company laws and policies, banking laws and policies and laws and policies governing the financial services sector; af) Measures put in place to renegotiate agreements that limit the State’s ability to collect adequate revenue from commercial activities within the extractives sector; ag) Information on the legislative, administrative and judicial measures put in place to combat corruption in the extractive industries sector; ah) Information on the extent to which the State is involved in jointventures and the tax implications of such ventures; State Reporting Guidelines and Principles  | 15