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Investor Presentaiton

Management's Discussion and Analysis Nine months ended September 30, 2011 Russia. In the first nine months of 2011, an increase in the average cost per tonne, reflecting higher prices for raw materials, as well as changes in the product mix resulted in a U.S.$170 million and U.S.$187 million growth of the cost of sales of seamless and welded pipe, respectively. Growth in the cost of sales attributable to higher sales volumes of seamless and welded pipe amounted to U.S.$153 million and U.S.$97 million, respectively. The cost of other operations increased U.S.$32 million, while the effect of translation from the functional to the presentation currency accounted for a U.S.$143 million increase in the cost of sales of the division. America. An average cost per tonne, mainly increased as a result of a significant growth in coil and scrap prices, as well as changes in the product mix markedly affected the division's cost of sales. The cost of sales of seamless and welded pipe increased U.S.$56 million and U.S.$47 million, respectively. Higher sales volumes of seamless and welded pipe contributed U.S.$18 million and U.S.$33 million, respectively. In the first nine months of 2011, the cost of sales from other operations decreased U.S.$1 million as a result of reduced sales of services to external customers. Europe. The European division specialises in selling seamless pipe and steel billets. In the first nine months of 2011, an increase in the average cost per tonne caused by a significant growth of scrap prices at the end of 2010 resulted in a U.S.$34 million increase in the cost of sales. Growth in the cost of sales attributable to an increase in sales volumes of seamless pipe amounted to U.S.$11 million. An increase in the cost of sales from other operations in the amount of U.S.$25 million primarily reflected a substantial growth in the sales of steel billets. The effect of translation from the functional to the presentation currency resulted in a U.S.$13 million growth in the cost of sales. The table below shows our total cost of sales by group of products for the periods presented below: Seamless pipe Welded pipe Nine-month period ended 30 September 2011 2010 Change Change in millions of U.S. dollars in millions of U.S. dollars in % 2,126 1,614 512 32% 1,684 1,265 419 33% COST OF SALES - PIPES Other operations 3,810 2,879 931 32% 226 139 87 63% TOTAL COST OF SALES 4,036 3,018 1,018 34% 9
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