Balance Sheet

CODES

0710001

31.12.2013

Organization JSC Gazprom Neft

42045241

Taxpayer Identification Number

5504036333

Type of Business Wholesale trade in oil and oil products

51.51

Form of Incorporation/Form of Ownership Open Joint Stock Company/Joint Private and Foreign Ownership

47/34

Unit of Measure thou. rub.

384

Location (Address) 5A Galernaya St., Saint-Petersburg, 190000

Notes

Item

Line code

December 31, 2013

December 31, 2012

December 31, 2011

ASSETS

I. NON-CURRENT ASSETS

Intangible assets including

1110

541,344

155,049

172,256

rights to intellectual property items

1111

342,690

117,436

93,819

other

1119

198,654

37,613

78,437

Results of research and developments

1120

104,972

60,209

55,292

3.2

Intangible development assets

1130

2,920,227

2,661,998

2,582,929

3.3

Tangible development assets:

1150

6,585,184

14,720,502

15,876,074

fixed assets including:

1151

4,906,181

12,638,481

13,609,460

land plots and environmental facilities

1152

5,756

5,756

buildings, structures, plant and equipment

1153

4,906,181

12,632,725

13,359,745

3.4

in-process CAPEX

1154

1,679,003

2,082,021

2,266,614

3.7

Financial investment including

1170

449,044,611

369,111,656

179,778,063

investment in subsidiaries

1171

358,637,838

290,475,298

136,055,059

investment in associates

1172

33,676,547

33,676,547

17,340,818

investment in other organizations

1173

4,045,712

3,902,723

3,925,423

loans to organizations due beyond 12 months

1174

52,684,514

41,057,088

22,456,763

Deferred tax assets

1180

2,607,602

2,133,039

1,588,701

Other non-current assets including

1190

5,212,087

3,472,893

2,844,987

capitalised expenditures on soil reclamation and elimination of fixed assets

1191

7,977

205,975

233,545

licenses

1192

201,500

275,568

1,565,567

non-exclusive right objects

1193

3,926,249

2,705,661

713,143

value-added tax on acquired assets

1194

690

28,366

advances receivable upon capital investments

1195

14,547

19,312

304,366

other

1197

1,061,814

265,687

TOTAL FOR SECTION I

1100

467,016,027

392,315,346

202,898,302

ASSETS

II. CURRENT ASSETS

3.5

Inventory including

1210

20,626,014

24,493,085

24,459,819

raw material, materials, and other similar assets

1211

3,336,557

3,057,391

3,029,529

work in process costs

1212

744,378

640,589

683,599

finished products and goods for resale

1213

8,777,532

12,811,903

13,313,661

goods shipped

1215

7,099,050

7,181,510

5,578,255

other inventories and costs

1219

668,497

801,692

1,854,775

3.6

Value-added tax on acquired assets

1220

7,972,343

9,172,017

9,136,629

3.8

Receivables including

1230

193,699,521

187,907,644

476,547,260

Receivables (due beyond 12 months after reporting date) including

1231

5,860,387

5,380,741

67,433,466

buyers and customers

1232

advances receivable

1233

other debtors

1234

5,860,387

5,380,741

67,433,466

Receivables (due within 12 months after reporting date) including

1235

187,839,134

182,526,903

409,113,794

buyers and customers

1236

90,559,641

59,367,571

66,223,059

due from founders to authorized capital

1237

advances receivable

1238

21,855,561

20,822,598

18,462,857

other debtors

1239

75,423,932

102,336,734

324,427,878

3.7

Financial investments (exclusive cash equivalents) including

1240

138,095,629

81,221,530

15,090,736

loans to organizations due within 12 months

1241

105,145,189

76,721,530

15,090,736

deposits

1242

32,910,440

4,500,000

other

1243

40,000

3.9

Cash and cash equivalents including

1250

72,129,361

59,573,576

11,762,458

cash in hand

1251

settlement accounts

1252

5,717,520

7,992,011

6,907,590

currency accounts

1253

2,827,612

6,580,669

1,253,879

other cash and cash equivalents

1259

63,584,229

45,000,896

3,600,989

Other current assets

1260

992

1,532

TOTAL FOR SECTION II

1200

432,523,860

362,369,384

536,996,902

BALANCE

1600

899,539,887

754,684,730

739,895,204

LIABILITIES

3.19

III. EQUITY AND RESERVES

Authorized capital (pooling capital, statutory fund, partner contributions)

1310

7,586

7,586

7,586

Surplus capital

1350

7,807,598

7,807,598

7,807,598

Reserve capital

1360

379

379

379

Retained earnings (uncovered loss)

1370

333,785,989

330,127,474

280,230,699

TOTAL FOR SECTION III

1300

341,601,552

337,943,037

288,046,262

IV. LONG-TERM LIABILITIES

Borrowed funds including

1410

256,712,166

159,032,800

177,261,998

3.11

bank loans maturing beyond 12 months after reporting date

1411

63,797,141

48,632,381

100,350,614

3.12

loans maturing beyond 12 months after reporting date

1412

192,915,025

110,400,419

76,911,384

Deferred tax liabilities

1420

1,145,211

1,023,728

1,176,020

3.17

Estimated liabilities

1430

1,908,487

1,884,249

2,303,691

TOTAL FOR SECTION IV

1400

259,765,864

161,940,777

180,741,709

V. SHORT-TERM LIABILITIES

Borrowed funds including

1510

170,185,039

156,705,923

146,697,284

3.11

bank loans maturing within 12 months after reporting date

1511

11,850,337

3.12

loans maturing within 12 months after reporting date

1512

144,798,426

51,594,425

27,358,136

current maturity of long-term debt

1513

25,386,613

93,261,161

119,339,148

3.10

Payables including

1520

126,382,254

96,551,592

122,571,366

suppliers and contractors

1521

103,033,242

65,761,429

72,743,643

due to employees

1522

164,629

128,293

475,405

due to state extra-budgetary funds

1523

125,936

94,424

7,945

taxes payable

1524

2,012,375

2,028,712

595,049

other creditors including

1525

21,005,796

28,514,107

48,730,043

advances received

1527

11,288,518

16,741,222

11,871,572

other payables

1528

9,717,278

11,772,885

36,858,471

Income due to shareholders (founders)

1529

40,276

24,627

19,281

Deferred income

1530

105,845

125,623

145,401

3.17

Estimated liabilities

1540

1,499,333

1,417,778

1,693,182

TOTAL FOR SECTION V

1500

298,172,471

254,800,916

271,107,233

BALANCE

1700

899,539,887

754,684,730

739,895,204

Power of Attorney No. НК-63 dd. March 18, 2013
March 6, 2014