24. SHARE CAPITAL

Share capital as of December 31, 2013, December 31, 2012 and January 1, 2012 comprise of the following:

RUB millions

Ordinary shares

Treasury shares

December 31, 2013

December 31, 2012

January 1, 2012

December 31, 2013

December 31, 2012

January 1, 2012

Number of shares (million)

4,741

4,741

4,741

23

23

23

Authorised shares (million)

4,741

4,741

4,741

23

23

23

Par value (RUB per share)

0.0016

0.0016

0.0016

0.0016

0.0016

0.0016

ON ISSUE AS OF DECEMBER 31, FULLY PAID (RUB MILLION)

8

8

8

(1,170)

(1,170)

(1,170)

The nominal value of share capital differs from its carrying value due to effect of the inflation.

On June 8, 2012 the annual general shareholders’ meeting of JSC “Gazprom neft” approved dividends on the ordinary shares for 2011 in amount of RUB 7.3 per share.

On June 7, 2013 the annual general shareholders’ meeting of JSC “Gazprom neft” approved dividend on the ordinary shares for 2012 in amount of RUB 9.3 per share.

On September 30, 2013 the extraordinary general shareholders’ meeting of JSC “Gazprom neft” approved interim dividend on the ordinary shares for the six months ended June 30, 2013 in amount of RUB 4.09 per share.

Notes in Consolidated Statements:

Consolidated Statement of Financial Position