Country-specific financial statements

Improvement of the corporate statement transparency in one of the high priority areas of improvement at Zarubezhneft JSC. Zarubezhneft JSC Group of Companies conducts its business in various countries. The financial and economic details by the regions of presence are listed below:

Income Disclosure, Profit for Year and Income Tax Expenses indicators were generated considering the country-specific report prepared as per the legislation (Tax Code (Part 1), Chapter 14.4-1).

Capital Expenditure Disclosure and Amount of Social Contributions / Charitable Donations indicators were based on the management reporting.

Indicators for the Russian Federation and Socialist Republic of Vietnam were generated as per the indicators of the joint ventures located in these countries, which were reflected in the consolidated statements by the participation interest method.

Indicators are listed as per the Transparency International recommendations.

Indicators for the year ended on December 31, 2018,As of March 25, 2019 MM RUB
Indicator TOTAL Russian Federation Vietnam Cuba Bosnia and Herzegovina Belarus Other
1. Income disclosure 301,234 176,768 75,053 90 48,987 7 328
2. CAPEX disclosure 37,914 19,473 17,241 422 779 0 0
3. Profit for the year 21,157 22,121 3,309 –329 –3,712 6 –237
4. Income tax costs 18,233 4,865 13,344 4 19 1 0
5. Amount of community investments/charitable donations 280 185 92 3 0