ЗВІТ ІПВГ УКРАЇНИ Скорочена версія. UKRAINE EITI REPORT The abbreviated version

Transcription

1 ЗВІТ ІПВГ УКРАЇНИ Скорочена версія UKRAINE EITI REPORT The abbreviated version

2 EITI REPORT OF UKRAINE The abbreviated version This report is abbreviated version of National EITI Report of Ukraine - and intended solely for presentation purposes. For detailed information use National EITI Report of Ukraine -.

3 EITI REPORT OF UKRAINE - THE EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (EITI): INFORMATION ON THE INITIATIVE AND HISTORY OF ITS DEVELOPMENT IN UKRAINE Information on the Initiative The Extractive Industries Transparency Initiative (EITI) is a global Standard that has the main purpose of promoting the transparency of revenues of a state from its natural resources. The countries implementing the EITI Standard should disclose the information on tax and other payments received by the state from natural resources extractive companies, the procedures for granting permits (licenses) for the use of natural resources and other information related to the use of natural resources. EITI IN UKRAINE SUPPORT BY: The governance and control over the EITI implementation in a given country are executed by a Multi-Stakeholder Group (MSG), which include representatives of the government, business and civil society. Ukraine also has the EITI National Secretariat, which coordinates the activities of implementation of the EITI in Ukraine. More information on EITI in Ukraine can be found on the website The development of EITI in Ukraine 2009 September 30 The EITI Multi-Stakeholder Group in Ukraine was created, which includes representatives of the government, business and civil society, on an equal basis 2013 October 17 July 31 Ukraine committed to implement the EITI, having approved Resolution No of the Cabinet of Ministers of Ukraine «On Ukraine s Accession to the Extractive Industries Transparency Initiative» 2012 October 10 Ukraine was accepted as an EITI Candidate Country Parliament passed the Law of Ukraine No. 521-VIII «On Amendments to Certain Legislative Acts of Ukraine on Ensuring the Transparency in the Extractive Industries» June 16 The agreement with the Independent Administrator was concluded. The preparation of Ukraine s first EITI Report began Publication of Ukraine s first national EITI Report December Publication of Ukraine s second national EITI Report, which covers two 2017 February calendar years and additional extractive industries The first validation of Ukraine by the EITI International Secretariat 2017 July World Bank International Renaissance Foundation THE SCOPE OF THE EITI REPORT OF UKRAINE - USAID German and UK Governments through the Good Financial Governance Project implemented by the federal enterprise Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH. Extraction of coal; Extraction of crude oil; Extraction of natural gas; Mining of iron ores; Mining of titanium ores; Mining of manganese ores; Transportation of oil and gas. In -, based on the results of scoping study and analysis of the information received from the State Fiscal Service of Ukraine, the scope of the EITI Report covered 97 extractive companies, which together paid more than 99% of tax revenues to the Consolidated budget of Ukraine from extractive industries. Overall, only 51 of 97 extractive companies responded to a request distributed for the purposes of preparing the Report. In addition, the Independent Administrator received a response from 7 extractive companies that were not designed for reconciliation. 2 3

4 EITI REPORT OF UKRAINE - BRIEF OVERVIEW OF UKRAINE S EXTRACTIVE INDUSTRIES Chernihiv According to Geoinform of Ukraine SRPE, as of the beginning of, more than 20 thousand ore deposits and manifestations containing 117 types of minerals have been identified in Ukrainian territory, of which approximately half are of commercial value and are registered in the State Registry of Mineral Reserves. FOSSIL FUELS oil natural gas METAL ORES Fe iron ores Mn manganese ores oil and natural gas Ti titanium ores OIL AND GAS REGIONS COAL Hard coal DN LV KM KR KCH COAL BASINS Donetsk Basin Lviv-Volyn basin IRON ORES BASINS Kremenchug basin Kryvyi Rih basin Kerchensky basin Uzhgorod LV Lviv Ivano- Frankivsk region Lutsk Ternopil 2 Chernivtsi Rivne Khmelnytsky Ti Zhytomyr Vinnytsia KYIV Cherkasy Kropyvnytskyi KM Poltava Ti Sumy Dnipro Kharkiv DN 1 Luhansk DN East oil and gas region West oil and gas region South oil and gas region NK MANGANESE BASINS Nikopol basin Mykolaiv KR NK Fe Zaporizhzhia Mn Fe Fe Donetsk Odesa Kherson Azov sea 4 MAIN FIELDS MINERAL RESOURCES BLACK 3 Simferopol SEA Fe KCH Fe Fe 5

5 EITI REPORT OF UKRAINE - COAL Volumes of coal extraction by companies in - 6, thous. ton -1% Reserves for extraction 1115 years 1 Reserves for consumption 979 years 2 Structure of the balance reserves of hard coal, by region (as of ), mln t Structure of the hard coal reserves, by the category as of % 17,374.4 mln t 23.7% 11,539.7 mln t 15.8% 18.5 mln t 0.0% 44,316.7 mln t 60.5% Ucertain Purpose Reserve Balance Reserves (А+В+С1) Balance Reserves (С2) Off-balance Reserves (regions) Luhansk Donetsk Dnipropetrovsk Kharkiv Lviv Volyn 10,339 1,987 1, ,300 13,554 14, ,917 18,787 5,211 4,375 5,187-70% 1,552 4,870-64% 1,773 3,165-74% % 2,693 2,428 2,549 1,293-49% +9% 1,616 1,754-3% 1,284 1,248-31% % % Structure of the balance reserves of hard coal as of , mln t balance reserves (А+В+С1) «Д» - type «Г» - type «ДГ» - type «А» - type «Б» - type «П» - type «Ж» - type «К» - type 1,922 2,565 2,569 6,094 2,594 44,317 6,669 7,891 13,002 Coal extraction in Ukraine, by region, thous. t (regions) 64,700 (regions) 39,515 Luhansk 26, Lugansk 14, Donetsk 17,901 Donetsk 4,332 Dnipropetrovsk Lviv 18,909 1,816 Dnipropetrovsk Lviv 18,833 1,983 Volyn 0 Volyn 0 DTEK Pavlogradvuhillia PrJSC Shakhtoupravlinnia Pokrovske PJSC 6 According to companies responses DТЕК Rovenkyantratsyt LLC DTEK Sverdlovantratsyt LLC Krasnodonvuhillia PrJSC DTEK Dobropilliavuhillia LLC DTEK Mine Komsomolets Donbasu PrJSC Lvivvuhillia State Enterprise Selydivvuhillia State Enterprise Vuhilna kompaniia Krasnolymanska State Enterprise Shakhtoupravlinnia Pivdennodonbaske No 1 State Enterprise Mine Bilozerska ALC «ПС» - type 1,011 1 Balance reserves of coal will cover extraction for 1115 years, if the volumes of extraction remain at the same level as in 2 Balance reserves of coal will cover consumption for 979 years, if the volumes of consumption remain at the same level as in 5 Geoinform of Ukraine SRPE 6 3 Geoinform of Ukraine SRPE 4 Geoinform of Ukraine SRPE 7

6 EITI REPORT OF UKRAINE - Export of hard coal, by country 7 NATURAL GAS Cost of exported million USD Volume of exported, thous. ton 7, , Turkey 724 Marocco Bulgaria Import of hard coal, by country Slovakia Spain Great Britain India Poland Romania 107 1, Slovakia 65 Turkey ,694 10, , ,598 7,926 2, USA Australia Kasakhstan Canada South Africa USA Australia Kasakhstan Canada South Africa 53 Greece 33 Marocco Bulgaria 26 Reserves for extraction 46 years 9 Reserves for consumption 27 years 10 Structure of the natural gas reserves, by the category as of ,293 million mcm 1.0% 14 million mcm 0.0% 924,115 million mcm 99.0% Provisional balance reserves Balance reserves Off-balance reserves Cost of imported million USD Volume of imported thous. ton 1,793 1,154 1, Structure of the balance reserves of natural gas as of ,439 million mcm 203,308 million mcm 22% 28% 464,368 million mcm 50% Proven reserves (code 111) Proven probable reserves (code 121) Preliminary explored probable reserves (code 122) 7 Export of hard coal by country 8 According to State Statistics Service of Ukraine 9 Balance reserves of natural gas will cover extraction for 46 years, if the volumes of extraction remain at the same level as in 10 Balance reserves of natural gas will cover consumption for 27 years, if the volumes of consumption remain at the same level as in 8 9

7 EITI REPORT OF UKRAINE - Structure of the balance reserves of natural gas, by region, mln mcm -5% Volumes of natural gas extraction, by company in -, mln mcm -4% 39,931 4% 37,506 4% 11% 975, ,461 37% 353,037 36% 76,802 as of Natural gas extraction in Ukraine, by region, mln mcm (regions) , ,030 20, , ,917 36% 343,145 37% 69, , ,014 Kharkiv Poltava Lviv Sumy Ivano-Frankivsk Luhansk 8% as of , % 38,988 4% 37,506 11% (regions) Kharkiv Poltava Lviv Sumy Ivano-Frankivsk Luhansk Poltava region Kharkiv region Lviv region Sumy region Black sea shelf ,908 7, , ,114 14,528 Ukrgazvydobuvannia PJSC 1,497 Ukrnatta PJSC 1,302 Nattogazvydobuvannia PJSC Enerhoservisna kompaniia Esco-Pivnich LLC Import of natural gas, by country Volume of imported Cost of imported billion m 3 million USD 1,733-14% 751 3, % % 5, Germany Kub-gaz LLC -29% Norway країни ЄС % Pryrodni Resursy Pr JSC -9% Join Venture Poltavska gazonattova kompaniia LLC 1, % Vydobuvna kompaniia Ukrnaftoburinnia Pr JSC (MECI data) Germany -3% Ukrgazvydobutok Pr JSC 4,507 Norway +81% Persha ukraiinska gazonaftova kompaniia LLC Hungary країни ЄС -5% Regal Petroleum Corporation Limited LLC 10 11

8 EITI REPORT OF UKRAINE - Structure of the balance reserves of oil, by region, thous t OIL AND GAS CONDENSATE 11-4% Reserves for extraction 509 years 12 Reserves for consumption 336 years 13 Structure of the oil reserves, by the category as of ,790 thous. t 41.8% 121,290 thous. t 43.8% Balance reserves Off-balance reserves Uncertain purpose reserves 9% 21% 126,651 26,840 21% 21,762 21,714 17% 18,450 11,529 17% 15% 121,290 24,559 20% 20,693 21,426 18% 18,363 9,922 26,356 26,327 8% 22% Poltava region Sumy region Ivano-Frankivsk region Lviv region Chernihiv region 39,849 thous. t 14.4% As of As of Structure of the balance reserves of oil as of Oil extraction in Ukraine, by region, thous t 49,204 thous. t 40% 5,798 thous. t 5% 66,288 thous. t 55% Proven reserves (code 111) Proven probable reserves (code 121) Preliminary explored probable reserves (code 122) (regions) 2,039 (regions) 1,817 Sumy Sumy Ivano-Frankivsk 365 Ivano-Frankivsk 320 Chernihiv Poltava Chernihiv Poltava Lviv 124 Lviv 138 Kharkiv Dnipropetrovsk Kharkiv Dnipropetrovsk In the section the term "oil" means «oil and gas condensate» 12 Balance reserves of oil will cover extraction for 509 years, if the volumes of extraction remain at the same level as in 13 Balance reserves of oil will cover consumption for 336 years, if the volumes of consumption remain at the same level as in 12 13

9 EITI REPORT OF UKRAINE - Volumes of oil extraction, by company in -, thous t Export of oil, by country -12% 1, , % % % % % -11% % % -5% % % % Cost of exported million USD Volume of exported thous. ton Ukrnatta PJSC Ukrgazvydobuvannia PJSC Pryrodni Resursy Pr JSC Join Venture Ukrkarpatoil LLC Poltavska gazonaftova kompaniia Joint Venture Kashtan Petroleum LTD Joint Venture Vydobuvna kompaniia Ukrnaftoburinnia Pr JSC Nattogazvydobuvannia PrJSC Regal Petroleum Corporation Limited LLC Kub-gaz LLC Enerhoservisna kompaniia Esco-Pivnich LLC Arabskyi energetychnyi alians IUEI LLC Ukrgazvydobutok Pr JSC Import of crude oil, by country Cost of imported million USD Volume of imported thous. ton Kazakhstan Kazakhstan Lithuania Lithuania 14 15

10 EITI REPORT OF UKRAINE - IRON ORES Iron ores extraction in Ukraine, by region, thous t Reserves for extraction 125 years 14 Reserves for consumption 148 years 15 (regions) 176,049 (regions) 172,044 Structure of iron ores reserves, by the categories (as of ), thous t 2,316, thous t 6% 4,129, thous t 12% 29,222, thous t 82% Structure of the balance reserves (А+В+С1) of iron ores, by region (as of ), thous t (regions) Dnipropetrovsk Poltava Zaporizhzhia Crimea AR Kirovohrad Donetsk 365, , ,733 5,462,309 2,471,473 21,579, Balance reserves of iron ores will cover extraction for 125 years, if the volumes of extraction remain at the same level as in 15 Balance reserves of iron ores will cover consumption for 148 years, if the volumes of consumption remain at the same level as in 12,127,529 Balance reserves Uncertain purpose reserves Off-balance reserves Volumes of iron ores extraction, by company in -, thous t -11% 31,687 28, 093 Ingulets GZK PrJSC Dnipropetrovsk -15% 28,876 24,623 Poltavsky GZK Pr JSC Poltava Kirovohrad Zaporizhzhia Northern GZK Pr JSC -3% 28,848 27, 980 7,316 4,381-3% 24,766 24,094 ArcelorMittal Kryvyi Rih PJSC 38, ,314 +1% 23,944 24,264 Southern GZK PJSC -5% 14,394 13,688 Central GZK Pr JSC +55% 9,162 14,197 Yerystivskyi GZK LLC Dnipropetrovsk -6% 5,475 5,154 Kryvyi Rih iron ore industrial complex PJSC Poltava Kirovohrad Zaporizhzhia 4,381 4,509 Zaporizhzhia iron ore industrial complex PrJSC +3% 7,048 4,509 2,832 2,876 Evraz Sukha Balka Pr JSC 38,820 +2% 121, % IIyich iron and steel works P JSC -93% Vostok-ruda LLC 16 17

11 EITI REPORT OF UKRAINE - Export of non-agglomerated iron ores, by country TITANIUM ORES Cost of exported million USD Volume of exported thous. ton 1, ,361 12, ,915 3,615 1, , , ,220 4,541 4,058 1,654 1, Reserves for extraction 28 years 16 Reserves for consumption 1053 years 17 Reserves of titanium ores (as of ) 2,500 thous t 30% Ilmenite Rutile China Poland Czech Republic Slovakia Romania Hungary Austria Serbia China Poland Czech Republic Slovakia Romania Hungary Austria Serbia 5,900 thous t 70% Titanium ores extraction in Ukraine, thous t % Ilmenite Rutile 16 Balance reserves of titanium ores will cover extraction for 28 years, if the volumes of extraction remain at the same level as in ( pubs/mcs/2016/mcs2016.pdf). 17 Balance reserves of titanium ores will cover consumption for 1053 years, if the volumes of consumption remain at the same level as in 18 19

12 EITI REPORT OF UKRAINE - Export of titanium ores and concentrates, by country MANGANESE ORES Cost of exported million USD Volume of exported thous. ton Reserves for extraction 594 years 18 Reserves for consumption 451 years 19 Structure of manganese ores reserves, by the category (as per ), thous t 0.00 thous. t 0% 58, thous. t 2% Balance Uncertain purpose reserves Czech Republic China Great Britain Kazakhstan USA Czech Republic China Great Britain Kazakhstan USA 2,380, thous. t 98% Off-balance reserves Import of titanium ores and concentrates, by country Cost of imported million USD Volume of imported thous. ton Egypt South Africa Australia Egypt South Africa Australia Structure of the balance reserves (А+В+С1) of manganese ores, by region (as of ), thous t (regions) Zaporizhzhia Dnipropetrovsk Kherson 6, ,680 2,182,916 1,578, Balance reserves of manganese ores will cover extraction for 594 years, if the volumes of extraction remain at the same level as in 19 Balance reserves of manganese ores will cover consumption for 451 years, if the volumes of consumption remain at the same level as in 20 21

13 EITI REPORT OF UKRAINE - Volumes of manganese ores extraction, by ccompany in -, thous t +3% Import of manganese concentrate and agglomerate, by country +14% 2, , , , % 0.0 Ordzhonikidze GZK PJSC Marganets GZK PJSC Landshaft LLC Cost of imported million USD Volume of imported thous. ton , Export of manganese concentrate and agglomerate, by country Ghana South Africa Australia Brasil Ghana South Africa Australia Brasil Cost of exported million USD Slovakia China Czech Republic Poland USA Georgia Czech Republic Slovakia Poland Volume of exported thous. ton

14 EITI REPORT OF UKRAINE - OIL AND GAS TRANSPORTATION The volume of gas transit through the territory of Ukraine in Revenue and profit of gas and oil transportation system Operators Transit through Ukraine, billion cub. m Volumes of natural gas transit, billion cubic meters Revenue from main activity, million UAH Transportation to the Ukrainian customers, billion cub. m Volume of oil transportation and transit, million tones Net profit, million UAH -5.8% Ukrtransgaz PJSC Ukrtransnafta PJSC The volume of oil transit and transportation to refineries in Ukraine % Transit, million ton Transportation to refineries in Ukraine, million ton 16, , , , ,876 2,321 3, , , ,

15 EITI REPORT OF UKRAINE - Tariffs for natural gas transportation and distribution, 20 UAH / thousand m 3 Tariff for "direct pipes" customers The weighted average tariff for natural gas distribution ("oblgas") Tariff for Uktransgaz PJSC main pipelines transportation TAX PAYMENTS OF EXTRACTIVE COMPANIES government revenues from extractive industries in - 21, thous UAH ,997, ,515, Oil and gas Metal ores Coal 37,802, ,207, Oil and gas 12,986, Metal ores 14,246, Coal 7,904, government revenues from extractive companies, per revenue streams in - 22, thous UAH 70,364, % Tariffs for oil transportation via the trunk pipelines, UAH/t +288% +590% +594% +651% +1,026% +81.2% -6.0% % -24.1% ,714, ,152, ,975, ,319, ,153, ,607, % % % 1,362, ,632, ,696, ,083, , ,653, , , Dolina - Drohobych M. Pavlivka - Refinery in Kremenchuk Hnidyntsi - Refinery in Kremenchuk Glinsko - Rozbyshivska Refinery in Kremenchuk Oryv - Drohobych Borislav - Drohobych Production royalty Value added tax Corporate income tax Transportation royalties Personal income tax Excise tax Environmental tax 20 Consumers "on the direct pipes" consumers, whose pipelines are directly connected to the trunk gas pipelines 21 According to the State Fiscal Service of Ukraine 22 According to the State Fiscal Service of Ukraine 26 27

16 EITI REPORT OF UKRAINE - Share of government revenues, which were reconciled Reconciliation of tax payments, per industry, thous UAH 82.6% Extractive industries 82.8% -0.1% -1.4% Reported by SFS Reported by companies 85.7% Oil and gas 85.0% 29,507, ,537, ,409, % 6,401, % +2.2% -0.1% 2,927, ,991, ,941, ,157, ,758, ,684, ,821, ,818, Oil and gas Metal ores Coal Oil and gas Metal ores Coal 66.1% Metal ores 65.6% 98.1% Coal 93.9% 28 29

17 EITI REPORT OF UKRAINE - Reconciliation of tax payments, per type of payment, thous UAH 0.0% +0.4% Reported by SFS Reported by companies OTHER PAYMENTS OF EXTRACTIVE COMPANIES non-tax payments by the companies in - to the state enterprises and central executive authorities 23, mln UAH % 14,150, ,150, ,466, ,520, ,152, % 7,151, ,433, % 2,501, ,362, % 1,362, % 665, , % 613, , % Non-tax payments of companies in Non-tax payments of companies in % Payments that weren t reconciled Reconciled payments Production royalty Value added tax Corporate income tax Personal income tax Transportation royalties Excise tax Екологічний податок Extractive companies social costs and charitable contributions in - 24, UAH mln -2.4% -0.4% Reported by SFS Reported by companies 28,448, ,761, ,227, ,142, ,098, % 6,042, ,632, % 3,632, ,998, % 3,000, ,653, % 1,615, % 461, , Social payments and donations () Coal sector Iron Ore sector 73.1 Oil and Gas sector Social payments and donations () Coal sector Iron Ore sector Oil and Gas sector Production royalty Value added tax Corporate income tax Transportation royalties Personal income tax Excise tax Екологічний податок 23 According to queried companies responses 24 According to queried companies responses 30 31

18 EITI REPORT OF UKRAINE - FISCAL REGIME FOR EXTRACTIVE INDUSTRIES Allocation of taxes between the budgets of various levels (general Budget Code rule) Non-production royalty 0% State budget 0% Local budgets 100% Local government budgets 100% Corporate income tax 0% State budget 10% Transportation royalty; VAT; customs duties; excise tax; levy in the form of a special-purpose surcharge to the applicable natural gas tariff for consumers of all ownership forms Local budgets 0% 0% 100% Production royalty Regional budget, budget of the city of Kyiv 90% 100% State budget Local budgets 100% 0% 0% 100% State budget Local budgets 100% Environmental tax 10% 25% State budget Municipal (city, village) budgets 25% 20% Production royalty for non-hydrocarbon minerals 50% 25% 60% Regional budget 55% State budget 50% Regional budget, budget of the city of Kyiv 75% 32 33

19 EITI REPORT OF UKRAINE - 50% Personal income tax Special water use levy/ rent fee for special use of water 50% State budget Regional budget, budget of the city of Kyiv District budgets 25% State budget 25% Municipalities (incl. districtlevel cities) 50% 25% 15% 50% Local governments budgets Regional budgets 60% 50% REGIONAL DISTRIBUTION OF REVENUES FROM THE EXTRACTIVE INDUSTRIES THOUS UAH 4.5% 1,996, Donetsk region 4.6% 2,077, Chernihiv region 5.1% 2,296, Ivano-Frankivsk region 7.2% 3,238, Luhansk region 12.2% 5,437, Sumy region 3.3% 2.2% 2,335, Lviv region 3.3% 2,339, Ivano-Frankivsk region 4.90% 3,501, Luhansk region 6.7% 4,732, Sumy region 1,556, Chernihiv region 2.9% 1,319, Lviv region 1.2% 872, % 1,689, % 6,664, Kharkiv region Donetsk region regions 2.1% 1,494, regions 28.7% 12,839, Dnipropetrovsk region 16.0% 7,174, Poltava region 27.2% 19,291, Kharkiv region 23.6% 16,745, % 18,103, Dnipropetrovsk region Poltava region 35

20 EITI REPORT OF UKRAINE - Extractive companies, whose provided information for reconciliation Extractive companies, whose didn t provide information for reconciliation! Extractive companies, whose provided information for reconciliation Extractive companies, whose didn t provide information for reconciliation! Oil and gas Metal ores 1. Shell Ukraine Exploration and Production I LLC 2. Joint activity agreement of 06/10/2011 No authorized entity Shell Ukraine Exploration and Production I LLC Arabskyi energetychnyi alians IUEI LLC 4. Eni Ukraiina LLC 5. Zakhidgazinvest LLC 6. Kub-gaz LLC 7. Persha ukraiinska gazonaftova kompaniia LLC 8. Vydobuvna kompaniia Ukrnaftoburinnia PrJSC 9. Ukrgazvydobutok PrJSC 10. Prom-Energoproduct LLC 11. Representation office Regal Petroleum Corporation Limited (without legal entity right) 12. Tysagaz LLC 13. Pari LLC 14. Kashtan Petroleum Joint Venture 15. Joint Venture Ukrkarpatoil LLC 16. Joint activity agreement of 21/07/1997 No 23-3/97-84 Б-97 authorized entity Gaz-MDS LLC Ukrtransgaz PJSC 18. Zakhidnadraservis LLC 19. State Enterprise Ukrspetszamovlennia LLC 20. Pryrodni Resursy PrJSC 21. Skhidnyi Geolohichnyi Soiuz LLC 22. Joint activity agreement of 19/08/2002 No 85/2002 authorized entity Skhidnyi Geolohichnyi Soiuz LLC Geologichne biuro Lviv LLC 24. Prykarpatska energetychna kompaniia LLC 25. Horyzonty LLC 26. Ukrtransnafta PJSC 27. Naftogaz of Ukraine National Joint-Stock Company 28. Ukrgazvydobuvannia PJSC 29. Poltavska gazonaftova kompaniia Joint Venture 30. Enerhoservisna kompaniia Esco-Pivnich LLC 31. Naftogazvydobuvannia PrJSC 32. Ukrnafta PJSC 1. State Joint-Stock Company Chornomornaftogaz PJSC 2. Joint Venture Boryslavska Naftova Kompaniia LLC 3. Energiia-95 LLC 4. Plast PrJSC 5. National Joint-Stock Company Nadra Ukraiiny PJSC 6. Ukrnaftogazinvest LLC 7. Ukraiinska burova kompaniia LLC 8. Praim-Gaz LLC 9. Makkom-grup LLC 10. Nadragaz LLC 11. Ukristgaz LLC 12. Bogorodchanynaftogaz LLC 13. Nadra Geotsentr LLC 14. Joint activity agreement of 29/06/2004 No 612 authorized entity Vyrobnycho-komertsiina firma Dion LLC Joint activity agreement of 10/06/2002 No 3 authorized entity Karpatygaz LLC Joint activity agreement of 25/04/2003 No 147 authorized entity Naftogazrembud-1 LLC Joint activity agreement of 24/12/1997 No 999/97 - authorized entity Naftogazovydobuvne upravlinnia Poltavanaftogaz of Ukrnafta PJSC Joint activity agreement of 28/11/2000 No 1-Д 21/008/2000 authorized entity Poltava branch of Devon CJSC Joint activity agreement of 04/02/2004 No 60 authorized entity Firma Has LLC Joint activity agreement of 24/03/2004 No 493 authorized entity Karpatygaz LLC Joint activity agreement of 26/12/2003 No authorized entity Sakhalinske LLC Gravelit-21 LLC ( ) responsible for taxes maintenance and paymants provision to the budget during implementation JAA 23. Joint activity agreement of 15/09/2004 No 927 authorized entity Tsefei LLC Joint activity agreement of 19/01/1999 No 35/4 authorized entity Ukrnafta PJSC Joint activity agreement of 28/01/2008 No 35/21 authorized entity Kashtan Petroleum LTD Joint Venture Joint activity agreement of 07/09/2001 No 4 authorized entity Gals-K PrJSC Joint activity agreement of 13/10/2004 No 1747 authorized entity Karpatnadrainvest LLC Joint activity agreement of 19/05/2000 No authorized entity Sirius-1 LLC Nadra Geotsentr LLC ( ) responsible for taxes maintenance and paymants provision to the budget during implementation JAA No of 23/11/2007 with Gazopromyslove upravlinnia Kharkivgazvydobuvannia 33. ArcelorMittal Kryvyi Rih PJSC 34. Vilnohirsk GZK Branch of United mining and chemical company State Enterprise 35. Irshansk GZK Branch of United mining and chemical company State Enterprise 36. United mining and chemical company State Enterprise 37. Northern GZK PrJSC 38. Bilanivskyi GZK LLC 39. Ingulets GZK PrJSC 40. Poltavsky GZK PrJSC 41. Central GZK PrJSC 42. Yerystivskyi GZK LLC 43. Krasnoarmiiskvuhillia State Enterprise 44. Lvivvuhillia State Enterprise 45. Mine Pivdennodonbaska No 3 named after M. S. Surgaia State Enterprise 46. Shakhtoupravlinnia Pivdennodonbaske No 1 State Enterprise 47. Lysychanskvuhillia PJSC 48. Mine Nadiia PJSC 49. Selydivvuhillia State Enterprise 50. Toretskvuhillia State Enterprise 51. Krasnodonvuhillia PrJSC 52. Vuhilna kompaniia Krasnolymanska State Enterprise 53. Mine Bilozerska ALC 54. DTEK Dobropilliavuhillia LLC DTEK Pavlogradvuhillia PrJSC 56. DТЕК Rovenkyantratsyt LLC 57. DTEK Sverdlovantratsyt LLC 58. DTEK Mine Komsomolets Donbasu PrJSC 59. Shakhtoupravlinnia Pokrovske PJSC Coal 30. Southern GZK PJSC 31. The foreign investment enterprise in the form of PrJSC Zaporizhzhia iron ore industrial complex 32. Kryvyi Rih iron ore industrial complex PJSC 33. Evraz Sukha Balka PrJSC 34. Ordzhonikidze GZK PJSC 35. Marganets GZK PJSC 36. Mizhrichenskyi GZK LLC 37. Shakhtoupravlinnia Donbas PJSC 38. Mine named after O.F. Zaciadko PJSC 39. Snizheantratsyt State Enterprise 40. Artemvuhillia State Enterprise 41. Torezantratsyt State Enterprise 42. Makiivvuhillia State Enterprise 43. Orendne pidpryiemstvo Mine Zhdanivska PJSC 44. Donetska vuhilna energetychna kompaniia State Enterprise 45. DV naftogazovydobuvna kompaniia LLC 46. DTEK Dobropilliavuhillia LLC 1 1 DTEK Dobropilliavuhillia LLC provided information only for 36 37

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