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Investor Presentaiton

33 OPERATING CASH FLOW CALCULATION Profit and Loss Statement Cash Flow Statement ROSNEFT No INDICATOR 12M '21, $ BN 12M '21, $ BN INDICATOR No 일 13.7 Net income 1 1 Revenue, incl. 121.1 7.3 Reimbursement of prepayments and other Adjustments to reconcile net income to cash flow from operations, incl. 2 9.1 financial obligations received (7.1) Reimbursement of prepayments received under crude oil and petroleum products supply contracts 2 Costs and expenses, incl. (98.6) (1.8) Reimbursement of other financial obligations received (3.7) Changes in operating assets and liabilities, incl. 3 3 Operating profit (1+2) 22.5 Interest on prepayments under long-term crude oil supply (0.6) contracts 4 Expenses before income tax (5.5) (1.3) Income tax payments, interest and dividends received 16.0 Net cash from operating activities (1+2+3+4) 5 5 Income before income tax (3+4) 17.0 0.6 Netchange in operations of subsidiary banks 00 6 6 Income tax (3.3) 2.4 Prepayments for future supplies 9.5 Effect from prepayments 7 8 7 Net income (5+6) 13.7 28.5 Adjusted operational cash flow (5+6+7+8) 9
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