FINAL REPORT

Scoping Study for the EITI in Kazakhstan

August 16th 2012

Acronyms/Abbreviations

ASI Adam Smith International CSOs Civil Society Organisations IOC International Oil Companies KZT Kazakhstan Tenge (currency) LCC/LKU Licence Contract Conditions MINT Ministry of Industry and New Technology MOG Ministry of Oil and Gas MOU Memorandum of Understanding MSG Multi-Stakeholder Group NGO Non Governmental Organisation NSC National Stakeholders Council PSA Production Sharing Agreements TOR Terms of Reference WB World Bank

Table of Contents

A.A.A. . Executive Summary ...... 333 1. Materiality strategy ...... 3 2. Materiality Threshold ...... 3 3. Missing benefit streams ...... 3 4. Recommended list of Reporting Entities ...... 3 5. International Accounting Standards ...... 3 6. Other Recommendations ...... 4 B.B.B. . Introduction ...... 555 1. Background ...... 5 2. Document Review ...... 5 2.1. Guidance Notes ...... 5 2.1.1. Checklist for EITI Scoping & Feasibility Studies ...... 5 2.1.2. Guidance Note on Defining Materiality ...... 6 2.2. Validation Report ...... 7 2.2.1. Relevant Recommendations of the Validation Report ...... 8 2.3. Reconciliation Reports ...... 8 2.4. International Secretariat Review ...... 9 2.5. NSC Minutes ...... 10 2.6. Implementing EITI: Early Lessons from the Field ...... 10 3. Additional Documents Reviewed ...... 10 3.1. The Independent Report ...... 10 3.2. January 2012 Letter to EITI International Secretariat ...... 11 3.3. 2010 Subsoil Law ...... 12 3.3.1. The EITI MOU in the Subsoil Law ...... 12 3.3.2. EITI Reporting in the Subsoil Law ...... 12 3.3.3. Summary of the Implications of the Subsoil Law on EITI in Kazakhstan ...... 12 3.4. 2011 Subsoil Bylaw- Resolution of the Government of the Republic of Kazakhstan A 117 dated February 10, 2011 ...... 13 3.5. Reinvigorating Kazakhstan’s EITI Process ...... 13 C.C.C. . Extractive Sector Revenue Streams in Kazakhstan ...... 141414 1. Introduction ...... 14 2. Revenue Flows to the National Fund ...... 14 3. Revenue Flows to the National Budget ...... 15 4. Revenue Flows to Local Government ...... 15 5. The Unreported Benefit Streams ...... 15 5.1. Licence Contract Condition Reporting Requirements ...... 16 5.2. Social Investment Payments from Companies ...... 17 D.D.D. . Materiality Analysis ...... 181818 1. Introduction ...... 18 2. Analysis of Payments to Government ...... 18 2.1. 2010 Payments to Government ...... 18 2.1.1. Oil and Gas Payment Analysis ...... 18 2.1.2. Mining Sector Payment Analysis ...... 18 2.2. 2011 Payments to Government ...... 19 2.2.1. Oil and Gas Payment Analysis ...... 19 2.2.2. Mining Sector Payment Analysis ...... 19 E.E.E. . Recommended List of Reporting Entities ...... 202020 1. Total Number of Reporting Entities ...... 20

2. Recommended Reporting Entities for 2010/11 EITI Reports ...... 20 2.1. Production Sharing Agreements (PSAs) ...... 20 3. Operating Companies ...... 21 4. MOU Signatories Below the Proposed Threshold ...... 21 F.F.F. . List of Dividend Payers and Recipients ...... 222222 1. Introduction ...... 22 2. Completed Attachment 11 of the 2010/11 TOR ...... 22 G.G.G. . EITI Requirements foforr International Accounting StandardsStandards ...... 232323 1. Introduction ...... 23 2. Indicator/Requirement 12 ...... 23 3. Indicator/Requirement 13 ...... 23 3.1. Requirement for company forms that: ...... 24 3.2. Requirement for government forms that: ...... 24 H.H.H. . Analysis of Draft TOR for 2010/2011 reports ...... 252525 1. Legal framework ...... 25 2. Reporting process ...... 25 3. Materiality ...... 25 4. Disaggregation ...... 25 5. Benefit Streams ...... 25 5.1. Social Payments ...... 26 5.2. International Standards ...... 26 I.I.I. .. Recommended Reporting Process ...... 282828 1. Issues to be addressed in the 2010/11 Draft TOR ...... 28 2. Providing Guidance on Use of Templates ...... 28 3. Popular Version ...... 29 4. Extending the Scope in Future Reports ...... 29 J.J.J. . Remaining Issues ...... 303030 A.A.A. . Oil and Gas subsoil objects Payments (2010)(2010)...... 323232 B.B.B. . Mining Company Payments (2010) ...... 464646 C.C.C. . Oil and Gas subsoil objects Payments (2011)(2011)...... 737373 D.D.D. . Mining Company Payments (2011) ...... 939393 E.E.E. . Stakeholders ConsultedConsulted...... 123123 F.F.F. . Key Documents ...... 124...... 124

EITI in Kazakhstan: Scoping Study

A. Executive Summary

1.1.1. Materiality strategy The most recent EITI report in Kazakhstan featured reporting aggregated by company but disaggregated by revenue/benefit stream. The 2010/11 TOR stipulates disaggregated reporting by benefit stream, by company, as well as by individual subsoil object (contract). This represents a significant advancement in the definition of materiality and the National Stakeholder Committee (NSC) should be commended.

2.2.2. Materiality Threshold Based on an analysis of tax data from all extractive industry companies supplied by the Geology Committee, the proposed materiality threshold of US$200,000 for oil and gas companies will cover 99.98% of the total payments to the sector based on 2010 data (out of 263 subsoil objects in total) and 99.99% of total payments for 2011 data (out of 243 subsoil objects). Meanwhile, the threshold of US$100,000 for mining companies will cover 99.86% of the total payments to the sector based on 2010 data (out of 400 subsoil objects in total) and 99.87% of total payments based on 2011 data (out of 384 subsoil objects in total). Therefore, the proposed thresholds will ensure that all materially significant company revenue data will be included in the planned 2010/2011 reports.

3.3.3. Missing benefit streams The draft TOR for the 2010/11 reports includes a comprehensive range of benefit streams that should be reconciled, including social payments. It is recommended that the following five benefit streams are included in the 2010/11 EITI Reconciliation report to ascertain whether they are materially significant (and therefore should be used in all subsequent reconciliation reports or otherwise): Payments ttoo the National Fund » Fines and penalties levied by central government authorities on petroleum sector companies » Fines and penalties levied by various state organisations on petroleum sector companies » Funds received by subsoil users on the basis of claims for indemnification by oil sector organisations » Other non-tax receipts from oil sector organisations

Payments to Local Government » Dividends on state shares

4.4.4. Recommended list of Reporting Entities The report identifies 92 oil and gas companies whose tax payments to the government in 2010 were more than the proposed materiality threshold of US$200,000 (KZT30m) and 77 above that threshold in 2011. The report has also identified 102 mining companies whose tax payments to the government in 2010 were more than the proposed materiality threshold of US$100,000 (KZT15m) and 118 above that threshold in 2011. While the 2010 subsoil law ensures that all new companies must report, it has no such explicit guarantee for pre-existing contracts. In fact, Articles 50 and 76 of the 2010 Subsoil Law have no retroactive force over contracts that contain stability clauses. Again, the analysis of this report indicates that there are seven companies with Production Sharing Agreements (PSAs) who have yet to sign the EITI MOU. For each company that has yet to sign up (whether via a standard contract or a PSA), the EITI Secretariat should ensure that they sign the MOU in advance of the 2010/2011 EITI reporting cycle commencing.

5.5.5. International Accounting Standards EITI Requirement 12 – the requirement that companies report on the basis of accounts that have been audited to international standards - is being gradually met; 63% of companies that reported in 2009 did so on the basis of financial accounts that were audited to international standards. EITI in Kazakhstan should aim for a significantly higher percentage for the 2010/11 reports in the context of a mandatory or quasi-mandatory legal framework. EITI Requirement 13 - the requirement that government agencies report on the basis of accounts that have been audited to international standards – presents more of a challenge. The draft TOR for the 2010/11 Reports does not outline a process by which government templates can be signed off as being based on accounts audited to

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international standards for the simple reason that there is no process in the Government of Kazakhstan for government accounts to be audited in this way. Although, as the NSC has explained in a letter to the International Secretariat, the Accounts Committee has adopted a range of international accounting standards, there is no means by which the Annual Report produced by the Accounts Committee is itself audited. One solution here in order for Requirement 13 to be met is for selected extractive industry data collated in the Annual Report to be audited, and for the Annual Report to be submitted to the appointed reconciler along with the completed government templates.

6.6.6. Other Recommendations » It is recommended that the expression “Payments to the budget” in the Draft TOR for the 2010/11 reconciliation report is clarified. Attachment 3 should clarify the use of this expression, and provide a breakdown of which benefit streams from companies go to the national budget, which are paid to local government, and which go to the national oil fund » Production Sharing Agreements. The NSC should clarify which PSAs should report: all PSAs; PSAs above the proposed materiality threshold who signed the MOU; all PSAs above the proposed materiality threshold, regardless of whether they have signed the MOU or not » An Amendment to Subsoil Bylaw should be considered to facilitate stronger integration with EITI Reporting » Given the complexity of the reporting process for 2010/11, the EITI Secretariat should provide as much guidance as possible on the use of templates, both to companies and the relevant government agencies » The NSC should consider producing a summarised “popular” version of the 2010/11 report » The NSC should consider other ways in which EITI reporting can be extended in scope beyond 2010/11, such as by carrying out a process, value for money or physical audit

444 EITI in Kazakhstan: Scoping Study

B. Introduction

1.1.1. Background The 2010 Validation Report recommended that the implementation of EITI in Kazakhstan be judged to be “close to compliance”, a verdict that was subsequently endorsed by the EITI Board. Two of the remedial issues the board identified concerned how Kazakhstan EITI defined materiality, and also whether reporting standards were based on data audited to international standards. This report therefore provides an assessment on progress in addressing these two issues, looking ahead to the new validation deadline of 15 th August 2013. At the same time, Kazakhstan is now preparing its sixth and seventh reconciliation reports (for 2010 and 2011 financial years respectively). This report therefore assesses the Terms of Reference (TOR) for these reconciliation reports, providing an external view on the proposed definition of materiality embedded in these TOR. Note that in Section F – on payers and recipients of dividends from shares in state-owned companies, the missing information was not received in time for the completion of this report; therefore the table in this section has yet to be completed. This information will be completed during the reconciliation process.

2.2.2. Document Review The TOR guiding this report states that the documents and reference materials that should be read as part of this scoping study are as follows: » Guidance Note on EITI Scoping » Guidance Note on Defining Materiality » Validation Report » EITI Reconciliation Reports » International Secretariat Review » NSC Minutes » International Secretariat Board Decisions » Implementing EITI: Applying Early Lessons from the Field (especially chapters 3 and 7)

What follows directly below is a review of each document, with critical commentary where required and considered relevant in terms of the TOR for this report.

2.1. Guidance Notes Two Guidance Notes produced by the International Secretariat were reviewed for the purposes of this report:

2.1.1. Checklist for EITI Scoping & FeasibilFeasibilityity Studies This report gives a basic introduction to the main issues when considering what scope of materiality for the Multi- Stakeholder Group (MSG) to consider when preparing for the tender of an annual reconciliation report. The note states that the four key issues involved in scoping materiality are: » Determining the fiscal period to be reported. This basic requirement is nonetheless significant, because oftentimes international companies’ annual year differs from their host government » Establishing the process for ensuring that the data submitted by reporting entities is credible. Ensuring that data in templates matches data provided in audited accounts is a critical requirement » Determining which revenue streams from oil, gas and mining are significant, and consequently which companies and government entities should be required to report. Some types of payment by extractive companies to government are relatively small in size, to the extent that it may be judged that the additional effort and expense of reconciling these revenues is not justifiable, given their limited contribution to government funds. Again, determining which companies and government institutions should be considered “reporting entities” requires analysis and judgement

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» Setting out the level of detail required in the EITI Report, thus determining how much information on revenue data will be publically available and usable. As with point (3) immediately above, a simple cost-benefit analysis needs to be undertaken by the MSG, to ensure that the reconciliation report has sufficiently comprehensive detail to be able to reconcile materially significant payments and receipts, without providing unnecessary levels of detail that few will read and will therefore provide scant transparency benefits to the implementing country and its citizens

The Guidance Note also provides a useful checklist of fifteen items for the MSG to consider in establishing the scope of EITI reporting.

2.1.2. Guidance Note on Defining Materiality This note links EITI criteria #1 – “regular publication of all material oil, gas and mining payments by companies to governments (“payments”) and all material revenues received by governments from oil, gas and mining companies (“revenues”) to a wide audience in a publicly accessible, comprehensive and comprehensible manner” to validation requirement 9, “The multi-stakeholder group is required to agree a definition of materiality and the reporting templates.” In other words, the Guidance Note clarifies that in order for all material payments and receipts to be reconciled, the MSG should first of all agree on what constitutes materiality. The EITI Rules define materiality as follows: “A revenue stream is material if its omission or misstatement could materially affect the final EITI report.” Therefore, it may be the case that certain payments are considered too small to significantly affect the outcome of the reconciliation report, however, this is a decision that the MSG must make on the basis of rigorous consideration of all possible payment streams. The Guidance Note then lists the commonly recognized forms of revenue streams as: » Host government production entitlement, e.g. profit oil » National state owned company production entitlement » Profit taxes » Royalties » Dividends » Bonuses » License fees, rental fees, entry fees and other considerations for licenses » And/or concessions » Other significant benefits to government as agreed by the MSG

The Guidance Note then goes on to examine sub-national payments between companies and government, including in- kind payments, infrastructure provision or barter arrangements. The note then goes on to recommend a set of steps the MSG should undertake to address the issue of materiality: » Develop a clear understanding of the tax arrangements in the extractive sector » Agree which benefit streams are material » Consider whether payment thresholds are necessary

Payment thresholds may be necessary if there are a large number of companies involved in the sector. The note goes on to outline three options for establishing thresholds: » An aggregate payment threshold: companies disclose only if their total payments to government are above a minimum threshold » Disaggregated payment threshold: companies disclose on the basis of specific types of payment being above a minimum threshold » Unilateral government disclosure: government discloses all payments by all companies, requiring a threshold to be set (either aggregated or disaggregated along the lines described above) for companies

Apart from the question of revenue thresholds defining who reports and who does not, it should be noted that the Guidance Note does not take a view on whether aggregated or disaggregated EITI reporting is preferable – i.e. whether the reconciliation report should include either company-by-company reporting information, or, at another level of disaggregation, project-by-project data, or whether aggregated reporting – i.e. company information is recorded only in summary form not broken down into individual companies – is sufficient. In the EITI Rules, EITI Requirement 9(c)v. merely notes that the MSG should agree “the degree of aggregation or disaggregation of data in the EITI Report.” 666 EITI in Kazakhstan: Scoping Study

However, if we take the principle that the best possible level of transparency is the highest amount of transparency, good practice would indicate that a disaggregated approach is favorable over aggregated data, and furthermore, that project-by-project data is more favorable than company-by-company data. While the EITI Rules do not explicitly state this position as good international practice, section 9(h) notes, “Multi-stakeholder groups are encouraged to explore opportunities to include additional information in their EITI reports that will increase the comprehensiveness of EITI reporting and public understanding of revenues and encourage high standards of transparency and accountability in public life, government operations and in business.” A strategy of year-on-year greater levels of transparency would therefore seem to indicate the following approach to disaggregation:

FFFigureFigure 111 Recommended materiality strategy

As the World Bank’s publication, “Implementing EITI: Applying Early Lessons from the Field” points out, “The experience of a number of countries as observed by the World Bank Group is that the countries with more extensive EITI programs have produced higher quality EITI reports and have tended to benefit more from EITI in the long run. More EITI information, as long as it is presented in an understandable manner, is ultimately better.”

2.2. ValiValidationdation Report The Validation Report was published in August 2010 under the 2009 version of the EITI Rules. Therefore, two of the most significant changes in the landscape since the time of the report’s publication are a) the 2010 Subsoil law in Kazakhstan and b) the introduction of new EITI Rules in 2011. In the new version of the EITI Rules, the question of reporting templates and the definition of materiality (what was Indicator 9 in the 2009 version of the Rules becomes Requirement 9) have been substantially updated. The Appointed Validators were Hart Nurse Ltd. The Validation report gives a useful overview of the extractive sector in Kazakhstan as well as a concise history of EITI implementation in Kazakhstan, which is continued in more detail in the second section “Progress Against the Country Work Plan”.

Validation Report Indicator 77, “Are Companies Engaged in the Process?” does not mention any potential barriers due to the confidential nature of PSAs and states that the indicator is met. At the time of the Validation Report being written, the 2010 Subsoil law had not yet been passed. On Indicator 99, “Have Reporting Templates Been Agreed”, the Validator notes that “A prerequisite for the design of reporting forms is a clear understanding of the various benefit streams, their source and destination and how they are monitored and managed. It is evident from discussion with stakeholders that the NSC has a general understanding of this issue. Details about the precise way in which the streams are received by government and accounted for were lacking.” The report suggests that one reason why the NSC has limited visibility of all the benefit flows is because of the confidentiality of the agreements. The Validation Report also notes the issue of dividend payments from the subsidiaries of the state-owned oil and gas company KMG had not been resolved and are not included in the templates. This issue has been addressed in the TOR for the 2010/11 reconciliation reports, with a list of payers and recipient’s outlined in Section F below. On sub-national payments, the Validator notes, “Sub-national payments (with the exception of local taxes) are not included in the reporting forms. The NSC does not possess data as to the magnitude of company benefit streams to sub national government. It is also unclear whether such benefits are delivered in kind or in cash as different companies report about different modalities.” Section C.4 below lists all the benefit streams from companies to government at the sub-national level. On Indicator 11, “Has the Government Ensured All Companies Will Report?” the Validator describes the passage from a voluntary framework centred on a MOU to 2010 Subsoil legislation. The Validator’s opinion is that the 2010 Subsoil law is not retrospective and therefore cannot be applied to licences signed prior to the enactment of the law; in effect, the PSAs are grandfather clauses that apply over and above the 2010 Subsoil law. The Validator notes however that the most significant of the legacy companies do already participate in EITI (via confidential waivers issued on request by the government), and that if these companies enter into new licences, they will become subject to the new law.

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On Indicator 12, “Has the Government Ensured That Company Reports Are Based on Audited Accounts to International Standards”, the Validator notes that in the 2005 report, there was no requirement that company data was in conformity with international auditing standards, whereas the 2006-8 reporting templates included a tick box to indicate whether an audit has been carried out. The Validator was satisfied that progress was being made by the NSC in ensuring that company reports are based on data audited to international standards, but recommended that the NSC carry out further work to ensure that there is full compliance with EITI Criterion #2. On Indicator 13, “Has the Government Ensured That Government Reports Are Based on Audited Accounts to International Standards”, the Validation Report recounts the work of the government’s Accounting Committee under the Presidency, and notes that it is unlikely that its reports are not based on data audited to international standards. As the Validator notes for Indicator 9 in relation to government reports, “The NSC has not given attention to comparing the reasonableness of the EITI reports compared to the government’s published financial information.”

2.2.1. Relevant Recommendations of the Validation Report Section 5 of the Validation Report provides a set of recommendations on how to improve the implementation of EITI in Kazakhstan. The relevant recommendations for the purposes of this report are: » On the MOU/NSC guidelines. On page 51 of the Validation Report, the Validator notes that the NSC Guidelines have superseded the MOU. This observation is incorrect. Companies cannot sign up to a set of guidelines; meanwhile, the 2010 Subsoil law refers to the EITI MOU twice: (in article 50 (subsection 3.8) and article 76 (subsection 6)) » Creating an Extractive Sector Companies list. The Validator recommends, “A list of legal entities, which are potentially covered by the EITI, should be reconsidered. The list should be checked and aligned with the license holders’ registration data maintained by authorities.” This Scoping Study addresses this recommendation, however, Section I below gives more details on a recommended reporting process » On financial flows. The Validator recommends that “the NSC research in greater detail the mechanisms by which financial flows reach the government. It would be useful if the NSC were to publish a schematic diagram of the flows, showing the nature of each flow and its routing through the payments system.” Section C addresses this recommendation » On the quality of company data, the Validator makes two suggestions. » “That the companies might be asked to confirm that the data they provide on the reporting forms is taken from books and records that formed the basis of their financial statements that were audited in accordance with international auditing standards” » “That companies might be asked to request their auditors to confirm that the data on the reporting forms is consistent with the financial statements on which they reported” » On the quality of government data, the Validator makes two recommendations » “That the NSC obtains a better understanding of the procedures employed by the accounting committee and specifically ask about the degree of assurance that the accounting committee is able to provide in relation to revenues from extractive sectors, especially as to the completeness of recording of income. The NSC should consider the implications of the response in relation to the reliance that may be placed on the government reporting forms” » “That the NSC considers how national audit arrangements can be better focused to support the data required for EITI. We recommend that the NSC explore the possibility of making use of existing audits for EITI purposes.”

2.3. Reconciliation Reports There have thus far been five reconciliation reports undertaken on the extractive sector in Kazakhstan. Each report has been disaggregated by benefit stream (or revenue type), but not by company or project. The key findings are as follows 1.

1 The table data was created using the report comparison tool here: http://eiti.org/countries/reports

888 EITI in Kazakhstan: Scoping Study

2005 Report 2006 Report 2007 Report 2008 Report 2009 Report

Payments by 2,581,950,000.00 9,924,340,000.00 16,522,570,000.00 26,678,200,000.00 12,976,880,000.00 Companies, US$

Received by 2,588,890,000.00 9,942,830,000.00 16,522,570,000.00 26,678,200,000.00 12,728,880,000.00 the Government, US$

No. of 38 103 108 109 123 reporting companies

Publication November 2007 November 2008 April 2010 April 2010 May 2011 date

Exchange rate 131.6 121.5 119.1 118.3 145.5 (Tenge to US$)

Reconciling Deloitte Inaudit UHY Sapa- UHY Sapa- UHY Sapa- company Consulting Consulting Consulting

Table 1: Previous Reconciliation ReReportsports

2.4. International Secretariat Review The EITI International Secretariat produced a review of EITI implementation in Kazakhstan (completed in February 2012), stating its position with respect to the four key remedial issues set by the EITI Board following on from publication of the Validation Report. The International Secretariat’s position can be summarised as follows: Remedial Issue #1: the NSC should agree a clearer definition of materiality. While the NSC has proposed a materiality threshold which it assumes will cover all large taxpayers in the extractive sector, its proposed threshold is not based on a comprehensive analysis of all payments to the sector. Independent analysis of the 2009 report based on data supplied by the Ministry of Finance suggests that US$938,936,660 of payments from extractive companies to government were not disclosed in the report. Given that the government did not unilaterally disclose all receipts from non-reporting companies, it is impossible to establish whether the missing data would have materially affected the report. The International Secretariat’s conclusion is that “there is insufficient evidence to demonstrate that the remedial action requested by the Board has been completed.” Remedial Issue #2: the NSC should clarify its response for coverage of dividend payments to local and regional authorities and payments by companies to sub-national government for the 2009 and subsequent reports. The NSC has clarified that all sub-national tax and non-tax payments are reported by companies and all sub-national receipts are captured by the Tax Committee at national level via a unified national system. Meanwhile, dividends from state company profits are not paid to the government and therefore not available for reconciliation through the EITI. The International Secretariat is therefore satisfied with the post-validation update from the NSC, but seeks additional clarification on payments and revenues at sub-national level, as well as more analysis of dividend payments to state- owned entities. Nonetheless, the International Secretariat is satisfied that the remedial action has been completed. Remedial Issue #3: the NSC should increase company participation in the EITI process, ensuring that all companies whose data is materially significant report. The effects of the new Subsoil law is noted, as is the NSC position that, contrary to the Validation Report, the law applies to both new and existing contracts holders, ensuring that EITI reporting is mandatory. The Review notes the suggested integration of License Contractual Conditions (LCC) reporting with EITI reporting and efforts to increase industry association membership on the NSC. For these reasons, the International Secretariat considers that this remedial action has been satisfied. Remedial Issue #4: the NSC should agree a detailed and time-bound strategy for ensuring that both company and government reports are based on audited accounts to international standards. The reconciler for the 2009 report noted that 78 out of the 123 companies that reported did so on the basis of data derived from accounts audited to international standards. On government reporting via the Accounts Committee, the NSC states that the Annual Report complies with five separate sets of international auditing standards. The International Secretariat’s view however is that a detailed and time-bound strategy for ensuring EITI data reflects international auditing standards, and that companies

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will be required to prove their completed EITI templates are based on adequately audited accounts on the one hand, and on the other, that the Annual Report produced by the Accounting Committee is backed up by an audit report that is in accord with international standards. The conclusion is therefore that this issue has yet to be fully resolved.

2.5. NSC Minutes There are two occasions in recent NSC Minutes where a discussion of materiality is noted. 1.1.1. During the meeting on April 11 th , 2011, the Geology Committee agreed to submit a list of all subsoil contracts, which would include Licence Contracting Reporting (LCC/LKU) and thereby enable the NSC to be able to define an appropriate materiality threshold. 2.2.2. On May 12 th , 2011, following on from an analysis of LCC/LKU data prepared by NSC member Krivodanov, a materiality threshold of US$200,000 for oil and gas companies and US$100,000 for mining companies. It was also agreed that companies already participating in EITI whose payments to government lie below the proposed threshold should nonetheless still report, but their data will not be reconciled with government data.

2.6. Implementing EITI: Early Lessons from the Field The TOR recommended that Chapter Three and Chapter Seven of the World Bank publication, “Implementing EITI: Early Lessons from the Field” (2008) are reviewed as part of this report. Although this book is now four years old and EITI implementations have matured in many countries, it still contains valuable advice for MSG members that is still highly relevant, despite the updated set of EITI Rules. Chapter Three provides a broad outline of key scoping considerations (whether the EITI report should be a simple reconciliation or a full audit; setting the materiality level; agreeing on the degree of aggregation/disaggregation of data; assessing subnational payments and whether to include other sectors). The chapter usefully notes the differences between EITI reporting for Oil and Gas and EITI reporting for Mining and ends with a discussion on ways in which “core EITI” can be extended in the direction of “EITI Plus”. Chapter Seven explores the production of an EITI report, noting the key elements of a typical reconciler/auditor TOR as well as outlining a typical reporting process – who does what and at what point in the reporting process. The key issues that should be considered in the production of reporting templates are also dwelt on. The chapter finally examines the key follow-up activities that should take place after production of the first draft of the report, such as resolving discrepancies that occur and how the final report should be presented.

3.3.3. Additional Documents Reviewed In addition to the documents reviewed above in line with the requirements of the TOR, the following key documents were also reviewed.

3.1. The Independent Report The International Secretariat Review (1.4) draws on data provided by the Ministry of Finance (sent to the MOG on 18 th January 2012), which suggested that US$938,936,660 of payments from extractive industry companies were not disclosed in the 2009 report. The report notes first of all that the NSC has not provided data on the total payments to government from the extractive sector in 2009, nor has it been possible to get a list of non-participating companies. This lack of information means that it is not possible to determine whether there are any ‘material’ (i.e. significant) omissions from the report. The Independent Report then notes that there are five companies that are MOU signatories that did not participate in the 2009 Report, providing the following cursory explanation: » KazpolKazpolmunaymunay LLP and Tolkynneftgas LLP had terminated activities and did not conduct any activity in 2009. It is unclear when activities were terminated.

» Kazakhturkmunay LLP ‘believes it is not a signatory of the MoU’. The company is listed as a signatory in 2008 and 2009, and participated in the 2008 reconciliation.

» Marcel Petroleum LLP had not commenced operations. » United Chemical Company LLP did not have a subsoil use contract.

The Tax Committee’s website shows that for 2009, total payments from these five companies to government was KZT42,659,800,000 [US$ 285 820 660] – 2.3% of total government revenues disclosed in the report.

101010 EITI in Kazakhstan: Scoping Study

Company KZT US$

Kazakhturkmunay LLP 3 316 700 000 22 221 890

United Chemical Company LLP 55 200 000 369 840

Marcel Petroleum LLP 15 800 000 105 860

Kazpolmunay LLP 31 718 300 000 212 512 610

Tolkynneftgas LLP 7 553 800 000 50 610 460

Total 42 659 800 000 285 820 660

Table 2: Five Companies Missing from the 2009 Report

In addition, the Ministry of Finance identified a further six companies who are not MOU signatories who did not report in 2009, with a total of KZT97,480,000,000 [US$ 653 116 000] in payments to government which were not reported in the 2009 EITI Report.

Company KZT US$

JSC ‘Turgai-Petroleum’ 72672000000 486 902 400

LLP 'Joint Venture

Kuatamlonmunay' 7 008 000 000 46 953 600

JSC 'SGGPO' 17 650 000 000 118 255 000

JSC 'SC Kazakhaltyn' 1 209 000 000 8 100 300

JSC ‘UMZ’ - 198 000 000 - 1 326 600

JSC ‘UK TMK’ - 861 000 000 - 5 768 700

Total 97 480 000 000 653 116 000

Table 3: Six Additional Companies Missing from the 2009 Report

Adding the total payments from all eleven companies (five MOU signatories, and six non-signatories), it appears that a total of US$938,936,660 of payments were not reported or reconciled in the 2009 EITI Report.

3.2. January 2012 Letter to EITI International Secretariat In January 2012, the NSC wrote to the EITI International Secretariat to respond to the draft version of the Secretariat Review, which included a summary of the findings of the independent analysis (2.1 immediately above). In terms of responding to the question of material omissions in the 2009 report, the letter stated that of the MOU signatories that did not report: » Kazpolmunay LLP and Tolkynneftgas LLP had terminated activities and changed locations. » Kazakhturkmunay LLP is not in fact an MOU signatory » Marcel Petroleum LLP had not commenced operations under its subsoil use contract » United Chemical Company LLP did not have a subsoil use contract

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Of the remaining six companies who did not report, the letter clarified that all but two of the companies were not MOU signatories in 2009 and were therefore not mandatorily required to report (as participation in EITI was voluntary at the time). However, the letter did acknowledge that two companies, JSC “Turgai-Petroleum” and “Karakudukmunai” Ltd contributed more than 1% of total revenues in 2009. Turgai-Petroleum is not an MOU signatory, whereas Karakudumunai is a signatory. It is not clear why Karakudumunai is mentioned at this point, because this company is not referred to as one of the eleven companies in the Independent Report. The letter goes on to explain that for subsequent EITI reconciliation reports, participation will be mandatory for all companies, and proposes the threshold limits for oil and gas and mining for the 2010 and 2011 reports.

3.3. 2010 Subsoil Law The 2010 Subsoil Law (enacted on June 24 th , 2010) amongst other things introduces the requirement of mandatory reporting for companies with subsoil licences, and integrates core aspects of EITI implementation. In effect, the Subsoil Law shifts EITI from being a voluntary framework in Kazakhstan to a mandatory framework. The question is, whether this mandatory framework applies equally to pre-existing as well as new licences.

3.3.1. The EITI MOU in the Subsoil Law The EITI MOU is referred to at two points in the Subsoil law: Article 50, subsection 3.8 A bid shall contain “obligations related to the accession to the Memorandum of Understanding with respect to the implementation of the Initiative on Transparent Performance of Extractive Industries in the Republic of Kazakhstan prior to the signing of a contract, except for the bids for obtaining the subsurface use right with respect to commonly occurring minerals and underground water.” Article 76, subsection 6 The subsurface user shall “ follow the terms of the Memorandum of Understanding relating to the implementation of the Extractive Industry Transparency Initiative in the Republic of Kazakhstan, with the exception of contracts for ground waters and commonly occurring minerals”

3.3.2. EITI Reporting in the Subsoil Law Meanwhile, on reporting for EITI, Article 76, subsection 1.22 states The subsurface user shall “submit reporting documents, which shall be confirmed by an audit report, in compliance with the requirements set forth in the Extractive Industry Transparency Initiative and in accordance with the procedure approved by the Government of the Republic of Kazakhstan” Another section of the law relevant for the purposes of this report is Article 8, which addresses the question of confidentiality, and states that the “Transfer of information, which is recognised by the parties as confidential, to state bodies, the Parliament of the Republic of Kazakhstan and local representative bodies shall not be treated as a breach of confidentiality.” In a similar vein, Article 78 subsection 3 notes, “Information pertaining to the performance of contract obligations with respect to Kazakhstan content, planning and performance by the subsurface user of the procurement of goods, work and services as well as the costs of training of Kazakhstan specialists and costs of social and economic development of the region and its infrastructure is not confidential.” Both Articles 8 and 78 therefore do not sit in tension or potential conflict with EITI reporting as outlined in Article 76.

3.3.3. Summary of the Implications of the Subsoil Law on EITI in Kazakhstan What is clear from the Subsoil Law is that all new contracts compel the signing company to sign the MOU prior to the signing of a contract. It is not explicitly stated however whether pre-existing contracts (including PSAs) must now, under the new law, sign up to the MOU; Article 76 subsection 6 may be a matter for legal discussion. In terms of PSAs signed prior to the Subsoil Law, again, it is not explicitly clear whether the relevant companies who have not signed the MOU are now compelled to report under EITI. Again, under subsection 22, it is not explicitly clear whether pre-existing contracts (including PSAs) must now report under EITI. This question may require further clarification by the Government of Kazakhstan to rule out any ambiguities or misinterpretation. At no point in the Subsoil Law is the question of companies reporting according to international accounting standards raised, however, Subsoil users are required to follow international standards via the Accounting Law. 121212 EITI in Kazakhstan: Scoping Study

3.4. 2011 Subsoil BylawBylaw---- Resolution of the Government of the Republic of KazKazakhstanakhstan A 117 dated February 10, 2012011111 The Subsoil Bylaw - Resolution number 117 of the Republic of Kazakhstan - was approved in February 2011. This bylaw is effectively the regulations for the Subsoil Law passed in 2010. The bylaw’s main purpose is to outline the reporting obligations of extractive companies, which are known as Licence Contract Conditions (LCC or LKU in direct translation from the Russian acronym). The bylaw contains two annexes, which are the LCC/LKU reporting templates for mining and oil and gas (Annex E and F of this report). The bylaw requires quarterly reporting from all subsurface users, however, as with the Subsoil Law itself, it is not explicitly clear whether this reporting requirement covers all subsoil contracts holders – including both standard and PSA-based contracts signed prior to the enactment of the Subsoil law. Unlike the Subsoil Law, there is no mention of EITI in the Bylaw. The LCC/LKU benefit stream data that must be reported on is as follows:

» Corporate income tax » Other taxes and fees

» Bonuses » Share of the Republic of Kazakhstan in the previously concluded agreements (contracts) on production sharing

» Severance Tax (Royalties) » VAT

» Excess Profits Tax » Signature bonus

» Social Tax » Commercial discovery

» Vehicle Tax » Payments to reimburse historical costs including acquisition of geological information

» Customs Duties » Non-tax payments

» Environmental pollution payment » Fines and penalties

» Lease of land, subsoil

See section C5.1 below for an analysis of which LCC/LKU benefit streams were included in the 2009 report and which were not. As with the Subsoil Law, there is no mention of international accounting standards in the bylaw.

3.5. Reinvigorating Kazakhstan’s EITI Process The Policy Advisory Group prepared a discussion paper, “Reinvigorating Kazakhstan’s EITI Process” in June 2012. This paper gives a narrative of progress on implementing EITI in Kazakhstan, and provides practical recommendations on the way forwards. Among these recommendations is a proposed new structure for the EITI Secretariat, with four full-time staff. The paper suggests a new Work Plan, which will facilitate a successful outcome for validation by August 2013. Finally, the paper stresses the need for a timely reconciliation of 2010/11 data, with reports from both companies and governments based on audits, which are international in standard.

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C. Extractive Sector Revenue Streams in Kazakhstan

1.1.1. Introduction There are two main fiscal regimes for oil and gas in Kazakhstan, a tax and royalty system and a production sharing system. Taxes and royalties are paid in cash. Government equity investment can yield dividend income. During the validation mission, the Validator was informed by the Chair of the Ministry of Finance Tax Committee that, under the production sharing arrangements, the operators / taxpayers sell the government’s share of production and remit the proceeds to the account of the government. The classification of benefit streams as revenue flows into different locations set out below was determined by comparing the list of benefit streams in the 2009 EITI Report with a letter from the NSC to the EITI International Secretariat in January 2012 (which included a list of payments received by local government) as well as with a table of payments to the National Fund received from The Tax Committee. .

2.2.2. Revenue Flows to the National Fund

Payment type Reported in 2009 (benefit stream number in report)

Corporate income tax Reported (1)

Withholding corporate income tax (local companies) Reported (1)

Withholding corporate income tax (foreign companies) Reported (1)

Excess Profit Tax Reported (9)

Bonuses Reported (10)

Income tax on mineral extraction from petroleum sector companies (royalty) Reported (11)

Rent tax on exports Government take of PSA Reported (8)

Government take of PSA Reported (12)

Additional payments under PSA Reported (13)

Fines and penalties levied by central government authorities on petroleum Not Reported sector companies

Fines and penalties levied by various state organisations on petroleum sector Not Reported companies

Funds received by subsoil users on the basis of claims for indemnification by Not Reported oil sector organisations

Other non-tax receipts from oil sector organisations Not Reported

Proceeds from the sale of agricultural land Not Reported

Table 444

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3.3.3. Revenue Flows to the National Budget

Payment type Reported in 2009 (benefit stream number in report)

Custom fees and excises Reported (7,21, 23)

Other taxes on international trade/operations Reported (22)

VAT on imports Reported (24)

VAT on imports from Russia Reported (25)

RF Spectrum Use Reported (16)

Land rental charge Reported (17)

Other fees and payments to the budget Reported (19)

Table 5

4.4.4. Revenue Flows to Local Government

Payment type Reported in 2009 (benefit stream number in report)

Personal income tax Reported (2)

Social tax Reported (3)

Property tax Reported (4)

Transport/vehicle tax Reported (6)

Land tax Reported (5)

Surface water fee Reported (14)

Environmental emissions/pollution fee Reported (18)

Fee for forest resources Reported (15)

Fee for use of specially protected natural areas Not Reported

Fee for visual advertising on public roads Not Reported

Public road toll Not Reported

Dividends on state shares owned by local government Not Reported

Table 6 Note: Dividend payments on government’s take do not go to the National Fund, the Budget or to Local Government (therefore benefit stream number 20 not reconciled against government receipts in the 2009 report).

5.5.5. The Unreported Benefit Streams

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As the above analysis shows, there are currently nine benefit streams from companies to government, which were not captured in the 2009 EITI Reconciliation Report. Without any access to sample data, it is hard to verify whether these missing benefit streams would materially affect the report in any way. Two of the benefit streams to local government – fees for visual advertising on public roads and public road tolls are likely to be materially insignificant. However, dividends on state shares owned by local governments may be materially significant. Again, payments to the National Fund, such as fines and penalties levied by central government and state bodies, as well as “funds received by subsoil users on the basis of claims for indemnification by oil sector organisations” and “other non-tax receipts from oil sector organisations” may be materially significant and were not included in the 2009 report. However, “proceeds from the sale of agricultural land” is not relevant to the extractive sector and should not be assessed in terms of EITI reporting. In which case, the following five benefit streams should be included in 2010/11 and future EITI reports in Kazakhstan: Payments to the National Fund » Fines and penalties levied by central government authorities on petroleum sector companies » Fines and penalties levied by various state organisations on petroleum sector companies » Funds received by subsoil users on the basis of claims for indemnification by oil sector organisations » Other non-tax receipts from oil sector organisations

Payments to Local Government » Dividends on state shares

5.1. Licence Contract Condition Reporting Requirements The 2011 Bylaw to the 2010 Subsoil law includes two appendices, which are reporting templates for the mining sector and hydrocarbon sector respectively. The right hand column in the table below lists those benefit streams, which are a condition of Contracts, which were nonetheless not included in the 2009 Report.

Included in 2009 EITI Report Not Included in 2009 EITI Report

Corporate income tax VAT. There are different budget codes for each form of VAT, each treated as a separate VAT tax. While VAT on imports is included (Codes 105102 & 105105 in the report), internal VAT is not paid by extractive companies as their products are exported. However, currently not included in the report is VAT for non- residents.

Bonuses Socio-economic development of the region and its infrastructure development

Severance Tax (Royalties)

Excess Profits Tax

Social Tax

Vehicle Tax

Customs Duties

Environmental pollution payment

Lease of land, subsoil

Other taxes and fees

Share of the Republic of Kazakhstan in the previously concluded agreements (contracts) on production sharing

Signature Bonus and Commercial Discovery

161616 EITI in Kazakhstan: Scoping Study

Payments to reimburse historical costs including acquisition of geological information

Non-tax payments (various types of fees, dues and fees included- these are non-tax payments)

Table 7: EITI vs. LCC/LKU Reporting

Given that VAT is typically not included in EITI reports, including VAT for non-residents is not an essential requirement and may be left out of the 2010/11 and future reports.

5.2. Social Investment Payments from Companies The Validation Report notes the potential magnitude of investments made by companies to social developments of the regions and local infrastructure: “Civil Society organizations have argued for the addition of other benefits to the template, namely: social investments made by companies, company contributions to local ‘good causes’. They argue that the amounts involved are significant, which they judge from the nature of projects that companies advertise that they are undertaking for the community (an oil company reported annual investments of US$ 21 million in local infrastructure and community development in the region of its operation).” See Section H5.1 for how the Draft TOR for the 2010/11 reconciliation report proposes to capture social payments.

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D. Materiality Analysis

1.1.1. Introduction As we have seen, the EITI Rules define materiality as follows: “A revenue stream is material if its omission or misstatement could materially affect the final EITI report.” In this section, we assess how the EITI in Kazakhstan proposes to define materiality in the 2010 and 2011 reconciliation reports. The proposal (as outlined in the 2010/1 TOR) is to define materiality in terms of a minimum value of payments to government. This is one possible way of defining a materiality threshold; the other is in terms of the size of the company (for example, a minimum annual revenue size). As we saw in section B2.5 above, on May 12 th , 2011, the NSC recommended a minimum threshold of US$200,000 in payments to government for oil and gas companies, and US$100,000 for mining companies. The purpose of this section is to validate these proposed thresholds in terms of the percentage coverage of the entire sector (using data supplied by MINT for both 2010 and 2011), determining whether, if the reconciliation reports were based on these thresholds, would any materially significant data be omitted. In the final version of this report, the analysis was based on company data that assessed companies on the basis of the aggregate of their subsoil objects, rather than on simply the subsoil objects themselves. Annex A and B highlight MOU signatories in green-shaded rows. The aggregated tax data for each subsoil object include all relevant benefit streams stated in the Subsoil bylaw: royalties, corporate tax, signature bonus, excess profit tax and so on (all the payments listed in C5.1 above).

2.2.2. Analysis of Payments ttoo Government

2.1. 2010 Payments to Government Annex A contains the 2010 payment figures for all companies operating in the oil and gas sector in Kazakhstan, whereas Annex B contains the 2010 payment figures for all mining companies operating in Kazakhstan. The payment figures aggregate all benefit streams reported under LCC/LKU reporting obligations.

2.1.1. Oil and Gas Payment Analysis In 2010, there are 263 oil and gas subsoil objects listed, of which 74 subsoil objects payments were below the proposed US$200,000 threshold.

TOTAL revenue from oil and gas subsoil US$ 14,048,981,480.00 objects

TOTAL revenue below the proposed threshold US$ 2,470,780.00

Proposed materiality threshold as % of total 99.9899.98%%%%

Table 8: Oil and Gas Materiality Threshold 2010 Therefore, this study confirms that on the basis of the information supplied by MINT, the proposed threshold of US$200,000, covering 99.98% of the total contribution from oil and gas companies to the government will provide adequate material coverage of the sector for the 2010 EITI reconciliation reports in Kazakhstan.

2.1.2. Mining Sector Payment Analysis In 2010, there are 400 mining subsoil objects listed, of which 246 subsoil objects were below the proposed US$100,000 threshold.

TOTAL revenue from mining companies US$ 1,724,305,580.00

TOTAL revenue below the proposed threshold US$ 2,375,000.78

Proposed materiality threshold as % of total 99.899.86666%%%%

Table 9: Mining Materiality Threshold 2010

181818 EITI in Kazakhstan: Scoping Study

Therefore, this study confirms that on the basis of the information supplied by MINT, the proposed threshold of US$100,000, covering 99.86% of the total contribution from mining companies to the government will provide sufficient material coverage of the sector for the 2010 EITI reconciliation reports in Kazakhstan.

2.2. 2011 Payments to GovGovernmenternment Annex C contains the 2011 payment figures for all companies operating in the oil and gas sector in Kazakhstan, whereas Annex D contains the 2011 payment figures for all mining companies operating in Kazakhstan. The payment figures aggregate all benefit streams reported under LCC/LKU reporting obligations. It should be noted that in accordance with Government Resolution A 117 of 10.02.2011, the LKU reports are completed in the national currency, millions of tenge in the oil and gas and thousands of tenge for the mining sector. For the payments in USD the average exchange rate of KZT against USD used, officially established by the National Bank of Kazakhstan, for example in 2011, U.S. $ 1 = 146.62 tenge.

2.2.1. Oil and Gas Payment Analysis In 2011, there are 243 oil and gas subsoil objects listed, of which 78 subsoil objects payments were below the proposed US$200,000 threshold.

TOTAL revenue from oil and gas subsoil US$ 22,102,513,850.00 objects

TOTAL revenue below the proposed threshold US$ 1,446,460.24

Proposed materiality threshold as % of total 99.9999.99%%%%

Table 10: Oil and Gas Materiality Threshold 2011 Therefore, this study confirms that on the basis of the information supplied by MINT, the proposed threshold of US$200,000, covering 99.99% of the total contribution from oil and gas companies to the government will provide sufficient material coverage of the sector for the 2011 EITI reconciliation report in Kazakhstan.

2.2.2. Mining Sector Payment Analysis In 2011, there are 384 mining subsoil objects listed, of which 160 subsoil objects were below the proposed US$100,000 threshold.

TOTAL revenue from mining subsoil objects US$ 2,180,047,316.00

TOTAL revenue below the proposed threshold US$ 2,928,081.84

Proposed materiality threshold as % of total 99.8799.87%%%%

Table 11: Mining Materiality Threshold 2011 Therefore, this study confirms that on the basis of the information supplied by MINT, the proposed threshold of US$100,000, covering 99.87% of the total contribution from mining companies to the government will provide sufficient material coverage of the sector for the 2011 EITI reconciliation reports in Kazakhstan.

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E. Recommended List of Reporting Entities

1.1.1. Total Number of Reporting Entities Contrary to both the Validation Report and the Secretariat Review, there are not over 800 potential commercial reporting entities in Kazakhstan. In 2010, there were 398 potential commercial reporting entities involved in the extraction of hydrocarbons or solid minerals (with a total of 663 subsoil objects), whereas in 2011, there were 384 potential commercial reporting entities (with a total of 627 subsoil objects). The remaining subsoil user contracts concern extraction of common minerals (building materials, sand, clay, etc.) as well as underground water and mud and are not therefore relevant for the purposes of an EITI Scoping Study.

2.2.2. Recommended Reporting Entities for 2010/11 EITI Reports The report identifies 92 oil and gas companies (with a total of 189 subsoil objects) whose tax payments to the government in 2010 was more than US$200,000 (see Annex A) and 77 companies (and 165 subsoil objects) above this threshold in 2011 (see Annex C). The report also identifies 102 mining companies (with a total of 224 subsoil objects) whose tax payments to the government in 2010 were more than US$100,000 (see Annex B) and 118 companies (with a total of 224 subsoil objects) above this threshold in 2011 (See Annex C). It should be noted that among those companies that have yet to sign the MOU, there are those that are still in exploration or have yet to fully transition to production. While the 2010 subsoil law ensures that all new companies must report, it has no such explicit guarantee for pre-existing contracts. In fact, Articles 50 and 76 of the 2010 Subsoil Law have no retroactive force over contracts that contain stability clauses. For those companies who are in production and yet to sign the MOU, it is strongly recommended that the EITI Secretariat reach out and encourage them to do as soon as possible. The same exercise should be carried out for additional non-signatory subsoil objects above the threshold in 2011. This will end any uncertainty over whether these companies should comply with EITI reporting requirements. In addition, these companies should be targeted in terms of EITI awareness as well as providing specific technical training on completing company templates.

2.1. Production Sharing Agreements (PSAs) Based on data supplied by both MOG and MINT, these are the current PSA contracts in Kazakhstan: » TOO TCO Operating Company (Tengiz) » KPO (Karachaganak Petroleum Operating Company) » Agip KCO (now known as “NCOC” Operating company) » JV Zhaikmunai » Maersk Oil Kazakhstan GmbH (Dunga) » TOO Potential Oil (notnot signed the MOUMOU) » TOO Adai Petroleum Company » LLC Kurmangazy Petroleum (notnot signed the MOUMOU) » TOO "TCO" (the Royal) » JSC NC KMG » Tub-Karagan Operating Company BV (notnot signed the MOUMOU)MOU » TOO Zhambai (not signed the MOU) » Maersk Oil Kazakhstan GmbH (Temir) » TOO Sagiz Petroleum Company (notnot signed the MOUMOU) » TOO Prikaspian Petroleum Company (notnot signed the MOUMOU)MOU » Kazakhstan Saiga BV

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» KaspiyMeruerty BV

As the list above indicates, there are currently seventeen PSAs signed with government. Seven of the companies with standalone PSAs in Kazakhstan have yet to sign the EITI MOU. Given that PSAs take precedence over the Subsoil law, these seven companies are not obliged to report under EITI. Again, the EITI Secretariat is encouraged to ensure that all seven companies sign the MOU, in advance of the 2010/2011 reporting process commencing. Of the PSAs, there are three “Operating Companies” that have PSAs in a consortium with IOCs:

Operating Company Consortium partner

KPO (Karachaganak) BG (signed MOU)

Eni (signed MOU via Eni-Agip KCO)

Lukoil (signed MOU)

TCO KMG (signed MOU)

Chevron (signed MOU)

NCOC (formerly “Eni Agip KCO”) Eni (not signed MOU)

Agip (signed MOU)

Shell (signed MOU)

ExxonMobil (signed MOU)

ConocoPhillips

Total

Inpex

KMG

Table 13: Operating Companies in Kazakhstan

3.3.3. Operating Companies Operating companies are obliged to calculate and remit taxes to the government on behalf of the members of their consortium. In the 2009 EITI Report, both the operating companies and the subsoil users provided data for the reconcilers (even though operating companies do not have subsoil contracts), however, the government did not provide completed templates on the individual companies, only on the operating companies. In the TOR for the 2010/11 reports, both the consortium members for each of the three major operating companies and their subsoil contract holding members will be required to complete EITI templates, and the government must provide receipt-based data on both.

4.4.4. MOU Signatories Below the Proposed Threshold For MOU signatories whose benefit streams to government lie below the proposed thresholds, the NSC may encourage participation, but with no requirement or obligation to do so. If such companies do submit data, this data could be published but not considered part of the formal reconciliation exercise.

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F. List of Dividend Payers and Recipients

1.1.1. Introduction Clause 7.1 C of the TOR requires the appointed reconciler to assess payments and receipts for dividends from state- owned companies. Attachment 11 of the TOR provides a table, which should be completed as part of this scoping study. This will facilitate the reconciliation of dividend payments in Section III of the 2010/11 Report. Based on feedback on the draft report, this table will now be completed during the reconciliation exercise.

2.2.2. Completed Attachment 11 of the 2010/11 TOR

Payers RNN/BIN Beneficiaries RNN/BRNN/BIN INININ

1 JSC KazMunayGas 620100210025 JSC Sovereign Wealth Fund Samruk-Kazyna

2 181600039479 JSC Sovereign Wealth JSC Kazatomprom Fund Samruk-Kazyna

3 JSC Kazakhmys PLC JSC Sovereign Wealth Fund Samruk-Kazyna

4 JSC EP Kazmunaygas 620100210124 JSC KazMunayGas 620100210025

5 JSC OOC KazMunayTeniz 620200224425 JSC KazMunayGas 620100210025

6 LLP Kazakhoil-Aktobe 061800092203 JSC KazMunayGas 620100210025

7 LLP Kazakhturkmunay 600900045240 JSC KazMunayGas 620100210025

8 LLP Tengizchevroil 150090000058 JSC KazMunayGas 620100210025

9 JSC KazMunayGas 620100210025

10 JSC JV Akbastau 600700580705 JSC NAC Kazatomprom 181600039479

11 LLP APPAK 581300211419 JSC NAC Kazatomprom 181600039479

12 LLP Baiken-U 600700570942 JSC NAC Kazatomprom 181600039479

13 LLP JV Inkai 581300000355 JSC NAC Kazatomprom 181600039479

14 LLP JV KATKO 581300007264 JSC NAC Kazatomprom 181600039479

15 JSC NAC Kazatomprom 181600039479

16 ENRC PLC JSC Kazakhmys PLC

17 Corporation Kazakhmys 241000000794 JSC Kazakhmys PLC LLP

18 Corporation Kazakhmys 241000000794 JSC Kazakhmys PLC LLP

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G. EITI Requirements for International Accounting Standards

1.1.1. Introduction Both the Validation Report and the EITI International Secretariat’s review highlighted the issue of EITI data in Kazakhstan being based on international accounting standards. It is noticeable that such standards are not mentioned either in the 2010 Subsoil Law, or in the 2011 Subsoil Bylaw. There is therefore no legal requirement that international accounting standards are used for EITI reporting (either for companies, or for government reporting entities) in Kazakhstan. Such standards therefore remain voluntary, at least in terms of the legislation that most directly impacts upon EITI.

2.2.2. Indicator/Requirement 12 To recap on the analysis in Section B above, on Indicator 12, “Has the Government Ensured That Company Reports Are Based on Audited Accounts to International Standards”, the Validator notes that in the 2005 report, there was no requirement that company data was in conformity with international auditing standards, whereas the 2006-8 reporting templates included a tick box to indicate whether an audit has been carried out. The Validator was satisfied that progress was being made by the NSC in ensuring that company reports are based on data audited to international standards, but recommended that the NSC carry out further work to ensure that there is full compliance with EITI Criterion #2. Again, Remedial Issue #4 of the Secretariat Review states that the NSC should agree a detailed and time-bound strategy for ensuring that both company and government reports are based on audited accounts to international standards. The reconciler for the 2009 report noted that 78 out of the 123 companies that reported did so on the basis of data derived from accounts audited to international standards. Given that EITI reporting in Kazakhstan involves a relatively large number of commercial reporting entities of varying sizes, clearly, the shift towards ensuring all reporting companies do so on the basis of appropriately audited accounts will take time. While 63% of companies reported on the basis of international accounting standards in 2009, EITI in Kazakhstan should aim for a significantly higher percentage for 2010/11. In its letter to the EITI International Secretariat (see B3.2 above) the NSC notes that paragraph 22 of Article 76 of the Subsoil law requires subsoil users to submit reports confirmed by audit report “pursuant to requirements of the Extractive Industries Transparency Initiative under the procedure established by the RK Government.” Here, reference to international accounting standards remains implicit. However, the letter goes on to note that those companies that do not comply with Article 76 will have measures taken against them, with the final leverage being possible suspension or cancellation of contracts.

3.3.3. Indicator/Requirement 13 Recapping on the Validation Report, on Indicator 13, “Has the Government Ensured that Government Reports Are Based on Audited Accounts to International Standards”; the Validation Report recounts the work of the government’s Accounting Committee under the Presidency, and notes that it is unlikely that its reports are based on data audited to international standards. As the Validator notes for Indicator 9 in relation to government reports, “The NSC has not given attention to comparing the reasonableness of the EITI reports compared to the government’s published financial information.” Again, Remedial Issue #4 of the Secretariat Review notes that in terms of government reporting via the Accounts Committee, the NSC states that the Annual Report complies with five separate sets of international auditing standards. The International Secretariat’s view however is that a detailed and time-bound strategy for ensuring EITI data reflects international auditing standards, and that companies will be required to prove their completed EITI templates are based on adequately audited accounts on the one hand, and on the other, that the Annual Report produced by the Accounting Committee is backed up by an audit report that is in accord with international standards. The conclusion is therefore that this issue has yet to be fully resolved. In the letter to the International Secretariat referred to immediately above, the NSC states, “There is no requirement in the RK legislation about auditing the government information submitted for EITI Reports. According to the RK Law “About audit and audit activity” the government is not subject to mandatory audit.

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But this fact is not ground for the NSC to consider the government information as the information that has not been audited, and does not disturb the NSC for the following reasons. In Kazakhstan there is a special government body – the Accounts Committee – the supreme audit institution, which is accountable to the RK President. This body carries out control over execution of the republican budget and payment of taxes and other mandatory payments, including payments from extractive companies submitting EITI reports. Annually before May 15 th , the Accounts Committee examines tax revenues, including taxes from extractive industry, and issues written reports to be submitted to the RK Parliament and is publicly available ( www.esep.kz ). The Accounts Committee controls tax revenues according to international methodologies developed by international organizations (INTOSAI, ASOSAI, EUROSAI, ECOSAI and the Board of SAI leaders of CIS). The recent audit report of the government information for 2010 was issued before May 15 th , 2011. Subsequent 2011 report will be issued before May 15 th , 2012. Thus, the NSC considers that the data provided by the government for EITI purposes are audited by the RK Accounts Committee in accordance with international standards and is publicly available in the Annual Report of the RK Accounts Committee.”

3.1. Requirement for company forms that: The optimum process for companies submitting their EITI templates is as follows » The completed template is signed by the Chief Financial Officer or Chief Executive Officer » The template is stamped using the company stamp » Audited financial accounts are included with the template submission » The company’s external auditors sign and stamp a note which confirms that the accrual-based audited report conform to the cash-based requirement of the EITI company template and that the audited report was prepared according to international standards

The above four conditions ideally should be mandatory; in other words, if a template does not include all four, it should not be considered as complete and that this requirement is established in law. However, the NSC might decide that external auditor’s verification is too stringent a requirement at this stage, in which case, there will need to be discussion on how do increase assurance in the data submitted by companies that do not have audited accounts. One approach could be to undertake a limited or full audit of the Anancial statements of certain reporting companies (i.e. those that have not been audited to international standards). In other countries, the reconciler is often tasked with examining supporting documentation to verify that the data disclosed is correct.

3.2. Requirement for government forms that: The optimum process for government agencies submitting their EITI templates is as follows » The completed template is signed by the head of the agency » The template is stamped using the organization’s official stamp » The Annual Report is included along with the government templates in the submission to the reconciler » In the case of Kazakhstan, the Accounting Committee signs and stamps a note which confirms that the government template conforms to the data included in the Annual Report, and that this report itself has been audited to international accounting standards

However, as we have seen in G.3 immediately above, the Accounting Committee’s Annual Report is not in fact a full audit, therefore completed templates are not based on audited financial statements that abide by international standards. One solution here is for the extractive sector data to be audited for a limited number of companies and government entities, prior to submitting to EITI as part of the annual review process. Without this enhancement, it is difficult to see how Kazakhstan’s implementation of EITI could conclusively be met in terms of requirement 13. It is important that the NSC discussions and agreements on the agreed approach to data reliability are clearly recorded and documented.

242424 EITI in Kazakhstan: Scoping Study

H. Analysis of Draft TOR for 2010/2011 reports

1.1.1. Legal framework The TOR states that the legal basis for the preparation of the reconciliation report is as follows: » Clauses 6, 22 of Article 76 and Clause 3 of Article 78 of Law of the Republic of Kazakhstan On Subsurface and Subsurface Use No. 291-IV dated June 24, 2010 » Clause 1 of Article 557 of the Tax Code of the Republic of Kazakhstan » Decree of the Government of the Republic of Kazakhstan dated December 4, 2006 No. 1166 On EITI Implementation in the Republic of Kazakhstan » Memorandum of Understanding with respect to EITI implementation executed on October 5, 2005 between the Government of the Republic of Kazakhstan, subsurface user companies and non-governmental organizations (hereinafter — the MoUMoU)

2.2.2. Reporting process The TOR outlines the roles of government agencies vis-à-vis the appointed reconciler, which can be summarised as follows: NSC: develops the TORs and reviews the draft report MINT: selects the reconciler; provides the financing; sends the reporting templates to reporting entities; gives final approval (after the NSC) on the reports and arranges for their publication Ministry of Finance collects the data on revenue receipts from its subdivisions: the Tax Committee, the Customs Committee and the Treasury, and submits them to the reconciler. Companies (“payers”): submit their completed templates to the reconciler, offering further clarifications where necessary. The Reconciler: reviews TOR and seeks clarifications where necessary; verifies accuracy of completed forms; reconciles payments against receipts, identifying and where possible explaining discrepancies.

3.3.3. Materiality Attachment 3 of the TOR defines the materiality threshold as aggregate payments to the treasury exceeding 30 million KZT for oil and gas companies (approximately US$200,000 depending on exchange rates) and 15 million KZT for mining companies (approximately US$100,000 depending on exchange rates). Attachment 3 also includes PSAs, who must report if their payments to government are above the threshold.

4.4.4. Disaggregation Section 6, “Functions of the Reconciliation Participants” on the role of the reconciler, indicates that the report will provide information disaggregated by benefit stream. In 7.5, the structure of the final report is outlined. Here, the TOR clarifies that Section I will contain information on each payer. In other words, the report will also be disaggregated by company as well as benefit stream. It appears that there will be unilateral government reporting in the 2010/11 Report, on the basis of the summary of Section II of the final report, as outlined in clause 7.5: “Final report on unessential tax and non-tax Payments/Revenues by Subsurface users whose tax payments are recognized by the NSC as unessential.” Attachment 3, chapter 1 defines “essential” as payments above the proposed materiality thresholds.

5.5.5. Benefit Streams Attachments 1, 3 and 5 identify 22 benefit streams that will be reported on in the EITI Report. Each benefit stream is defined in some detail in Attachments 3 and 6 of the report: 1.1.1. Corporate income tax 2.2.2. VAT 3.3.3. Bonuses 252525

4.4.4. Bonuses: Subscription 5.5.5. Bonuses: Commercial discovery 6.6.6. Extraction tax/Royalty 7.7.7. Share of the Republic of Kazakhstan in production sharing 8.8.8. Excess profit tax 9.9.9. Social tax 10. Property tax 11. Land tax 12. Vehicle tax 13. Customs & Excise payments 14. Environmental emissions 15. Payment for reimbursement of past expenses 16. Payment for acquisition of geological information 17. Rent/Lease of land 18. Surface water use fee 19. Forest use fee 20. Radio frequency spectrum use 21. Other taxes and payments 22. Fines and penalties

5.1. Social Payments The TOR stipulates that social payments by companies to non-government entities will also be captured in the 2010/11 Report. Attachment 14 classifies the various types of social payment and requests for beneficiary information (contact name, phone number, tax identification number etc.). Meanwhile, attachment 15 Chapter 1.1 defines social payments as: “..the expenses (money, goods, and services) of the subsurface users operating in oil and gas and mining sector of the Republic of Kazakhstan within the requirements of the terms and conditions of licenses and contracts and production sharing agreements not connected with the production activity and not intended for generation of profit, aimed to satisfy the interests of public importance.” Social payments for essential and non-essential (i.e. below the materiality threshold) companies will be recorded in sections 4 and 5 of the final reconciliation report.

5.2. International Standards Clause 9 of Attachment 3 of the TOR states, “The Payer shall specify the Payment amounts in accordance with the accounting data and such amounts are subject to confirmation by the statement of the Auditor who performs audit of the Payer’s operations. If there is no auditor’s report or Auditor’s confirmation for the tax amounts specified by the Payer, such Payer shall submit clarifications, accordingly, on the reasons of absence of audit/auditor’s confirmation of the tax amounts.” In other words, a statement should accompany company data from the company’s auditor that the data completed in the templates is in accordance with the audited accounts. However, there is no mention at this point in the TOR whether these audited accounts should be prepared according to international standards. In terms of mention of international accounting and auditing standards elsewhere in the TOR, Section I of Attachment 2 states that the reconciler must work in accordance with international auditing standards. Again, in clause 6 of Attachment 2, the TOR states that the appointed reconciler must show which Payers/Beneficiaries “have submitted the data audited according to the international audit standards.” These requirements in the TOR have a legal basis. Both the law on mineral resources and the law on auditing require that audited accounts are submitted to international standards.

262626 EITI in Kazakhstan: Scoping Study

In terms of ensuring company templates are signed off by executive management, Clause 14 of Attachment 3 states, “The chief executive officer of the Payer/Beneficiary or his/her authorized representative responsible for quality and reliability of the information shall approve the Report.”

272727

I. Recommended Reporting Process

1.1.1. Issues to be addressed in the 2010/11 Draft TOTORRRR The draft TOR for the 2010/11 Report clearly defines the roles of the MOG, MINT and the Ministry of Finance in the preparation and production of the EITI Report. Together with the companies listed in Annexes A-D and provided the issue of which PSAs should report is resolved, a full list of reporting entities has been defined. However, the analysis of the draft TOR for the 2010/11 Reconciliation Report in the previous section highlighted a range of issues that require clarification by the NSC: » Approval of the reconciler. While MINT selects the reconciler, it is important that the NSC is satisfied with the selection (to fully address EITI Requirement 10) » “Payments to the budget”. Attachment 3 should clarify the use of this expression, and provide a breakdown of which benefit streams from companies go to the national budget, which are paid to local government, and which go to the national fund, as outlined in the analysis in Section C above » Production Sharing Agreements. The NSC should clarify which PSAs should report: all PSAs; PSAs above the proposed materiality threshold who signed the MOU; all PSAs above the proposed materiality threshold, regardless of whether they have signed the MOU or not » International Accounting Standards. Clause 9 of Attachment 3 has no mention of the requirement that company accounts must be audited to international standards. This is a significant omission at this point in the TOR that should be addressed. Meanwhile, while there is no explicit statement in the TOR of how the reconciler will ensure that government reports are based on accounts which have been audited to international standards, even though this is a requirement stated elsewhere in the TOR (clause 6 of Attachment 2). It is noted however that a legal basis for this requirement is found in the Audit Law. » Benefit streams. One potentially materially significant payment to local government identified in Section C above is missing:

» Dividends on state shares owned by local government » Meanwhile, four payments to the National Fund also identified in Section C above are missing: » Fines and penalties levied by central government authorities on petroleum sector companies Funds received by subsoil users on the basis of claims for indemnification by oil sector organisations » Fines and penalties levied by various state organisations on petroleum sector companies » Funds received by subsoil users on the basis of claims for indemnification by oil sector organisations » Other non-tax receipts from oil sector organisations It is recommended that all five benefit streams are explicitly incorporated into the 2010/11 TOR.

2.2.2. Providing Guidance on Use of Templates Given the complexity of the benefit streams that must be reported in, it is vital that attention is placed on ensuring all companies (and officers in the relevant government agencies) understand the reporting requirements and benefit stream definitions. Training sessions with all companies on the reporting requirements should be organised, with a focus on companies that will be reporting for the first time as well as companies who incorrectly reported in 2009. The key areas to be addressed are: » Benefit streams/tax codes » Cash vs. accrual » Consistent treatment of voluntary social payments » Foreign exchange translation and financial year issues

282828 EITI in Kazakhstan: Scoping Study

It may be worthwhile for the EITI Secretariat to also provide guidance material on the above issue that can accompany the training and be sent to reporting entities that do not attend the training.

3.3.3. Popular Version There is no mention in the TOR of the production of a summarised “popular” version of the 2010/11 report. Whether this is integrated within the TOR or subject to another contract, it is recommended that an easy-to-understand version of the report is produced with summarised data, effective use of data visualisation and so on. This will contribute to satisfying EITI Validation Requirement 18, “The government and multi-stakeholder group must ensure that the EITI report is comprehensible and publicly accessible in such a way as to encourage that its findings contribute to public debate.”

4.4.4. Extending the Scope in Future Reports The progression from benefit stream disaggregation to company (and individual contracts) disaggregation in the 2010/11 Report is highly commendable. The NSC should now start to consider other extensions of EITI reporting for future reports. Possible extensions in scope include: » Physical reconciliation. Reporting and reconciling volume production figures (of crude oil, or various solid minerals) enables the option of reconciling physical volumes against financial data. In which case, a reconciliation of physical volumes against financial volumes provides added depth and rigour to EITI reporting, and moves EITI reports closer towards being an ‘audit’ rather than a mere ‘reconciliation’ » Value-for-Money Audit. The question of how companies record the costs of extraction can itself be audited. This form of reporting helps to introduce more transparency on the question of cost recovery and the boundary between cost oil and profit oil » Process Audit. A process audit examines how benefit streams are paid, collected and redistributed. This kind of audit examines the role different government agencies play in the management and expenditure of financial flows from the extractive industry, providing recommendations for a more efficient management system » Reconciling transactions beyond exploration and production. This form of reporting would introduce other forms of transaction into EITI reporting, such as pipeline fees, refining transactions and other downstream payments/receipts

292929

J. Remaining Issues

This study has uncovered a range of issues beyond the scope of this studies TOR that should be addressed by the NSC in its next work plan and future meetings. These are summarised below: » PSAs and the Subsoil Law. The question of whether licences based on PSAs must comply fully with the 2010 Subsoil Law cannot be fully resolved in the context of a scoping study. It is recommended that a legal analysis be commissioned to review this issue and provide recommendations on ensuring there are no obstacles to EITI reporting. In particular, the question of whether stability clauses in PSAs which protect against the demands of any future legislation should be examined » At present, EITI in Kazakhstan does not have a dedicated website, although there is information on EITI on the Geological Committee site. This should be addressed as early as possible in advance of August 2013 » NSC minutes to future meetings should record discussions of materiality in as much depth and detail as possible, with supplementary analytical material considered during meetings stored for review by the appointed Validator » The NSC should consider developing an integrated management information system for EITI reporting via a web- based interface (rather than paper-based reporting). This would greatly facilitate coordination with other government agencies involved in EITI in Kazakhstan (most notably, with the Ministry of Finance and its subdivisions)

303030 EITI in Kazakhstan: Scoping Study

Annexes

313131

A. Oil and Gas subsoil objects Payments (2010)

No. No. Subsoil user Object Area Component Type of Contract no. Taxes ($ thousands) compa objec LC nies ts Condition of Actual contract 1 1 TOO "TCO" (set) Tengiz Atyrau Oil, gas, PSA PSA Reg. № 2948536 6257430 condensate 16/02.04.1993 2 "Tengizchevroil" LLP The Royal Atyrau oil, gas RD PSA Reg. № 16/02.04.1993 TOTAL 2948536 6257430 2 3 JSC "CNPCAktobe" Zhanazhol Aktobe Oil, gas, D 76/08.12.1997 313015 663991 condensate 4 JSC "CNPCAktobe" Kenkiyak (subsalt) Aktobe Oil A 76/08.12.1997 195764 378805 5 OJSC "CNPCAktobe" Kenkiyak (suprasalt) Aktobe Oil A 76/08.12.1997 60714 116731 6 OJSC "CNPCAktobe" Center. Terr.vostochnoy Aktobe Oil P 968/06.06.2002 92706 191088 of the Caspian Basin TOTAL 569493 1159527 3 7 JSC "MangistauMunaiGas" Kalamkas Mangistau oil, gas RD 170/17.01.1998 397473.7 795458.8 8 JSC "MangistauMunaiGas" Asar Mangistau oil, gas RD 170/17.01.1998 8915.4 28679.1 9 JSC "MangistauMunaiGas" Zhetybai Mangistau oil, gas RD 170/17.01.1998 110445.4 211360.1 10 JSC "MangistauMunaiGas" Zhetybai East Mangistau oil, gas RD 170/17.01.1998 6011.9 10078.6 11 JSC "MangistauMunaiGas" Alatyube Mangistau oil, gas RD 170/17.01.1998 2824 6960.8 12 JSC "MangistauMunaiGas" Burmasha Mangistau oil, gas RD 170/17.01.1998 3379.4 6861.5 13 JSC "MangistauMunaiGas" North Akkar Mangistau Oil RD 170/17.01.1998 2976.3 4899.3 14 JSC "MangistauMunaiGas" Karagiye North Mangistau oil, gas RD 170/17.01.1998 1207.4 4370.3 15 JSC "MangistauMunaiGas" Zhetybai South Mangistau Oil RD 170/17.01.1998 604.8 3663.7 16 JSC "MangistauMunaiGas" Ayrantakyr Mangistau Oil RD 170/17.01.1998 981.6 2203.2 17 JSC "MangistauMunaiGas" Oymasha Mangistau oil, gas RD 170/17.01.1998 313.6 1984.5 18 JSC "MangistauMunaiGas" Bekturly Mangistau Oil RD 170/17.01.1998 531.4 1033.6 19 JSC "MangistauMunaiGas" Roadside Mangistau Oil RD 170/17.01.1998 266.7 575.5 20 JSC "MangistauMunaiGas" Aschiagar Mangistau Oil RD 170/17.01.1998 276.3 520.1 21 JSC "MangistauMunaiGas" AtambayevSartyube Mangistau Oil RD 170/17.01.1998 152.2 103

323232 EITI in Kazakhstan: Scoping Study

TOTAL 536360.1 1078752 4 22 KPO (Karachaganak Karachaganak West Oil, gas, A 27/10.07.1995 607553 850498 Petroleum Operating BV) Kazakhstan condensate 5 23 Kazgermunai LLP Akshabulak Kyzylorda Oil A 39/20.08.1996 216216.7 629222.4 24 Kazgermunai LLP Aksay Kyzylorda Oil A 39/20.08.1996 22 9.22 25 Kazgermunai LLP Nuraly Kyzylorda Oil A 39/20.08.1996 32145.5 77644 TOTAL 248384.2 706889.3 6 26 PF "Uzenmunaigas" JSC Uzen Mangistau oil, gas A 40/29.05.1996 348960.2 561248.9 "RD" KazMunayGas " 27 PF "Uzenmunaigas" JSC Karamandybas Mangistau oil, gas A 40/29.05.1996 19354.1 24044.1 "RD" KazMunayGas " TOTAL 368314.4 585293 7 28 AB Petro Kazakhstan Kumkol NW part of Karaganda Oil A 49/10.12.1996 99733.3 200351 Kumkol Resursiz of (center) 29 AB Petro Kazakhstan Aryskum Kyzylorda Oil A 337/24.06.1999 87863 138363 Kumkol Resursiz of 30 AB Petro Kazakhstan Kumkol South Karaganda Oil A 73/15.07.1997 22376 111380.9 Kumkol Resursiz of (center) 31 AB Petro Kazakhstan Kyzylkiya Kyzylorda Oil A 338/24.06.1999 64725 110682.9 Kumkol Resursiz of 32 AB Petro Kazakhstan Maibulak Karaganda Oil A 278/03.12.1998 2537 5615.7 Kumkol Resursiz of (center) 33 AB Petro Kazakhstan Blocks XXVII39A, B, E Karaganda Oil A 3639/22.12.2010 0 0 Kumkol Resursiz (center) 34 AB Petro Kazakhstan Blocks XXVI37, 38.39 Karaganda Oil P 1928/27.12.2005 2.8 4961.8 Kumkol Resursiz of (A partially As part), (center) XXVII 37, 38, 39 35 AB Petro Kazakhstan Blocks XXVIII38, 39 Karaganda Oil P 214/24.08.1998 0 4.9 Kumkol Resursiz of (center) TOTAL 277234.3 566393.5 8 36 AO Turgay Petroleum Kumkol, NW part of the Karaganda Oil A 38/06.05.1996 291701.8 546447 Company (center) 9 37 JSC "Karazhanbasmunai" Karazhanbas Mangistau oil, gas A 60/23.05.1997 161307 370186 10 38 Operating Company North Buzachi Mangistau oil, gas A 62, dop259, ext. № 170614.9 271367 "Buzachi Operating Ltd", 1509 from "CNPC Interneshional 3.09.04g./29.05.19 (Buzachi) Inc .." and 97 "Nelson Petroleum Buzachi BV" 11 39 PF "EMG" JSC "KMG EP" Emba (The Code) Atyrau oil, gas A 211/13.08.1998 67139.5 140581.1 40 PF "EMG" JSC "KMG EP" Tengiz (the Code) Atyrau oil, gas RD 413/03.03.2000 53275.2 76660.8

333333

41 PF "EMG" JSC "KMG EP" Kenbai Atyrau oil, gas A 37/16.01.1996 23534.3 34743.2 42 PF "EMG" JSC "KMG EP" Taisoigan (blocks) Atyrau oil, gas RD 327/12.05.1999 1340.2 760.9 43 PF "EMG" JSC "KMG EP" Novobogatinskoe South Atyrau oil, gas A 61/28.05.1997 479.2 527.7 East 44 "PF Embamunaigas" JSC Firth Atyrau Oil RD 406/19.02.2000 0 0 "RD" KazMunayGas " 45 PF "EMG" JSC "KMG EP" Tyulyus Atyrau oil, gas RD 413/03.03.2000 0 0 46 PF "EMG" JSC "KMG EP" Y. Reed Atyrau oil, gas A 211/13.08.1998 0 0 47 PF "EMG" JSC "KMG EP" Koschagyl Atyrau oil, gas RD 413/03.03.2000 0 0 48 PF "EMG" JSC "KMG EP" Koshkar Atyrau oil, gas A 211/13.08.1998 0 0 49 PF "EMG" JSC "KMG EP" Makat Atyrau oil, gas A 211/13.08.1998 0 0 50 PF "EMG" JSC "KMG EP" Steady Atyrau oil, gas A 211/13.08.1998 0 0 51 PF "EMG" JSC "KMG EP" S. Nurzhanov Atyrau oil, gas RD 413/03.03.2000 0 0 52 PF "EMG" JSC "KMG EP" Sagiz Atyrau oil, gas A 211/13.08.1998 0 0 53 PF "EMG" JSC "KMG EP" North. Zholdybay Atyrau oil, gas A 211/13.08.1998 0 0 54 PF "EMG" JSC "KMG EP" Tazhigali Atyrau oil, gas RD 413/03.03.2000 0 0 55 PF "EMG" JSC "KMG EP" Kisimbay Atyrau oil, gas RD 413/03.03.2000 0 0 56 PF "EMG" JSC "KMG EP" TerenUzyuk Atyrau oil, gas RD 413/03.03.2000 0 0 57 PF "EMG" JSC "KMG EP" Karsak Atyrau oil, gas A 211/13.08.1998 0 0 58 PF "EMG" JSC "KMG EP" Yu.Z. Reed Atyrau oil, gas A 211/13.08.1998 0 0 59 PF "EMG" JSC "KMG EP" Tanatar Atyrau oil, gas A 211/13.08.1998 0 0 60 PF "EMG" JSC "KMG EP" Botahan Atyrau oil, gas A 211/13.08.1998 0 0 61 PF "EMG" JSC "KMG EP" Akingen Atyrau oil, gas RD 413/03.03.2000 0 0 62 PF "EMG" JSC "KMG EP" Akkuduk Atyrau oil, gas RD 413/03.03.2000 0 0 63 PF "EMG" JSC "KMG EP" Aktobe Atyrau oil, gas RD 413/03.03.2000 0 0 64 PF "EMG" JSC "KMG EP" Altykul Atyrau oil, gas A 211/13.08.1998 0 0 65 PF "EMG" JSC "KMG EP" B. Zholamanov Atyrau oil, gas A 211/13.08.1998 0 0 66 PF "EMG" JSC "KMG EP" Baychunas Atyrau oil, gas A 211/13.08.1998 0 0 67 PF "EMG" JSC "KMG EP" Komsomolsk Atyrau oil, gas A 211/13.08.1998 0 0 68 PF "EMG" JSC "KMG EP" East Makat Atyrau oil, gas A 211/13.08.1998 0 0 69 PF "EMG" JSC "KMG EP" Grain Atyrau oil, gas A 211/13.08.1998 0 0 70 PF "EMG" JSC "KMG EP" Dosmuhambetovskoe Atyrau oil, gas RD 413/03.03.2000 0 0 71 PF "EMG" JSC "KMG EP" Dossor Atyrau oil, gas A 211/13.08.1998 0 0 72 PF "EMG" JSC "KMG EP" Zhanatalap Atyrau oil, gas A 211/13.08.1998 0 0 73 PF "EMG" JSC "KMG EP" Zaburunye Atyrau oil, gas A 211/13.08.1998 0 0 74 PF "EMG" JSC "KMG EP" Western Prorva Atyrau oil, gas RD 413/03.03.2000 0 0

343434 EITI in Kazakhstan: Scoping Study

75 PF "EMG" JSC "KMG EP" AIs Atyrau oil, gas A 211/13.08.1998 0 0 76 PF "EMG" JSC "KMG EP" KaratonKoshkimbay Atyrau oil, gas RD 413/03.03.2000 0 0 77 PF "EMG" JSC "KMG EP" BeckBike Atyrau oil, gas A 211/13.08.1998 0 0 78 PF "EMG" JSC "KMG EP" Units R9 Atyrau Oil P 1817/26.08.2005 0 0 TOTAL 145768.4 253273.7 12 79 TOO "KarakudukMunai" Karakuduk Mangistau Oil RD 31izm. № 175988 250687 260/18.09.1995 13 80 LLP "AktobeKazakhoil" Alibekmola Aktobe Oil, gas, A 359/10.08.1999 47415.5 110999 condensate 81 LLP "AktobeKazakhoil" Kozhasai Aktobe Oil, gas, A 359/10.08.1999 32133.3 71411.5 condensate TOTAL 79548.8 182410.5 14 82 TOO Kuatamlonmunay JV Konys Kyzylorda Oil A 18/04.11.1995 56123.7 91671.4 83 TOO Kuatamlonmunay JV Bektas Kyzylorda Oil A 18/04.11.1995 11154.8 18919.1 TOTAL 67278.5 110590.4 15 84 The company "Alties Akzhar Aktobe Oil RD 535/14.09.2000 42583.3 68456.7 Petroleum International BV" 85 "Alties Petrolea th Besbolek Atyrau Oil RD 208/20.07.1998 6784 15593.7 International BV" 86 "Alties Petrolea th Karataykyz Atyrau Oil RD 207/20.07.1998 702.8 791.5 International BV" 87 "Alties Petrolea th Alimbaev Atyrau Oil RD 1919/13.12.2005 50 24 International BV" TOTAL 50120.1 84866 16 88 JSC CNPCAhDun Munai Blinovsky Kyzylorda Oil A 2808/08.10.2008 48547 45723.4 89 JSC CNPCAhDun Munai Arys Kyzylorda Oil A 221/27.08.1998 18753.3 32604.3 TOTAL 67300.3 78327.7 17 90 TOO "Arnaoyl" KaraArna Atyrau Oil RD 230/07.09.1998 38603 47491 91 TOO "Arnaoyl" East Kokarna Atyrau Oil RD 223/28.09.1998 18213.3 23691.5 TOTAL 56816.3 71182.5 18 92 Southsea Oil Ltd. Kenlyk Kyzylorda Oil A 3460/08.12.2009 41267.2 67528.9 93 Southsea Oil Ltd. Blocks XXiX38, 39 Karaganda Oil A 668/10.05.2001 400 904 (center) TOTAL 41667.2 68432.9 19 94 Agip KCO KAZ. sector of the Atyrau oil, gas PSA 1016/18.11.1997 0 55374 Caspian Sea 20 95 ROC Oil Company JSC Aschisay Kyzylorda Oil A 161/15.01.1998 23955.7 52756.8 21 96 JV "Zhaikmunai" Chinarevskoye West Oil PSA 81, 32394 44911 Kazakhstan dop.435/31.10.199

353535

7 22 97 TOO "ComMunai" Komsomol Mangistau Oil A 1129/17.03.2003 32172.5 32917.4 23 98 The company "Maersk Dunga Mangistau oil, gas PSA 47, dop.641, 950 12952 19119 Oil Kazakhstan GmbH" from 24.05.02/28.11.199 6 99 The company "Maersk Negotiated land Temir Aktobe Oil PSA 175, dop.552, 10703 Oil Kazakhstan GmbH" 26.78 / 18.02.1997 TOTAL 27482 29822 24 100 JV "Matin" Matin Atyrau oil, gas A 83/10.10.1997 22522.1 28307.5 25 101 JSC "ANASA" Kyrykmyltyk Atyrau Oil A 29/10.08.1995 17038.1 25019.9 26 102 TOO "Tasbulat Oil Turkmenoi + Lay. TerIa Mangistau oil, gas RD 614/12.12.2000 11770.8 14286.1 Corporation" 103 TOO "Tasbulat Oil Tasbulat Mangistau Oil, gas, A 169/28.01.1998 10476.7 6315.4 Corporation" condensate 104 TOO "Tasbulat Oil Aktas + adjacent terIa Mangistau Oil, gas, RD 168 of 28.01.98g., 2707 4256.4 Corporation" condensate Dop.1204 of additional 613/12.12.2000 22.08.03g .. TOTAL 24954.5 24857.9 27 105 LLP "JV" Arman " Arman Mangistau oil, gas A 12/19.07.1994 7437.5 23918.8 28 106 TOO "EmirOil" SquareAksaz Dolinnaya Mangistau oil, gas P 482/09.06.2000 2003 21242 Emir 29 107 TOO "Sazankurak" Sazankurak Atyrau oil, gas RD 80/31.10.1997 20537.4 16448.2 30 108 Joint Venture Company Aktobe region 2 Urals, Aktobe oil, gas RD 1/24.06.1994 8482 11346 "Kazakhturkmunai" Akzharskaya Zone 109 Joint Venture Company Karatobe South Aktobe Oil RD 329/18.05.1999 4460 "Kazakhturkmunai" TOTAL 13139 15806 31 110 TOO "Samek International" Blocks A and E Atyrau oil, gas P 1117/04.03.2003 4036 14726.3 32 111 Of "TNG" Tolkyn Mangistau Oil, gas, RD 210izm.424, 0 13975.5 condensate 955/12.08.1998 112 TOO "TNG" blocks (Tabyl) Mangistau oil, gas P 302/31.07.1998 0 0 TOTAL 0 13975.5 33 113 TOO "Potential Oil" Account. Begaydar Atyrau Oil PSA 651/04.04.2001 8214.7 13803.3 34 114 TOO Kolzhan Northwest Kyzylkiya Kyzylorda Oil A 3517/19.02.2010 11000 11630.6 35 115 TOO "skin" Marine Atyrau oil, gas RD 1103/17.02.2003 10318.3 10556.9 116 TOO "skin" Karatal Atyrau oil, gas RD 1104/17.02.2003 914 180.1

363636 EITI in Kazakhstan: Scoping Study

117 TOO "skin" Dauletaly Atyrau oil, gas RD 1102/17.02.2003 95.8 4.6 TOTAL 11328.1 10741.6 36 118 TOO "KPM" Borankol Mangistau Oil RD 305/30.03.1999 0 9195.2 37 119 "Meruerty Caspian Pearl of the site of the Mangistau Oil RD 1920/14.12.2005 4557 7814 Operating Company BV" Caspian Sea 38 120 TOO "KenSary" Arystanovskoe Mangistau Oil P 1729/29.04.2005 10842 7661.9 39 121 DTOO "Zhalgiztobemunay" Zhalgiztobe Mangistau Oil A 213/17.08.1998 3904.2 6648 40 122 TOO "Khazar Munay" North Roadside Mangistau Oil RD 444, dop734, 4194.3 6508.3 1133/07.04.2000 41 123 JSC Caspian Oil TME South Alibek Aktobe Oil, Gas A 2255/29.12.2006 4063.3 5787.8 42 124 TOO "Firm PhysTech" Karazhanbas North Mangistau Oil A 2158/14.09.2006 4540 5007.4 125 Ltd. Firm "cordially" Karazhanbas North Mangistau Oil P 373, dop.569, 0 0 1025/07.10.1999 TOTAL 4540 5007.4 43 126 JSC "Kaspiyneft" Ayrankol Atyrau oil, gas A 1525/15.10.2004 7364.6 4891.1 127 JSC "Kaspiyneft" Ayrankol Atyrau oil, gas P 300/30.07.1998 0 0 TOTAL 7364.6 4891.1 44 128 AO KazTransGaz Amangeldy Zhambyl Gas A 611/12.12.2000 2544.1 4639.3 45 129 Company "Oil Company of Tortay Atyrau oil, gas RD 1647/31.01.2005 0 4066.6 Astana" 46 130 TOO "Aral Petroleum Northern part of Aktobe Oil P 1081/29.12.2002 700 2783.7 Capital" 131 TOO "Aral Petroleum East Zhagabulak Aktobe Oil P 3582 / 0 838.7 Capital" TOTAL 3622.4 47 132 TOO "Firm ADAOIL" Blocks Aktobe Oil P 1615/07.12.2004 2593.3 3576.9 48 133 TOO "SvetlandOil" The October Atyrau oil, gas A 82/05.12.1997 1979.3 3561.5 49 134 JSC "KMC Munay" Kokzhide Aktobe Oil RD 50, 3289.7 2838.5 dop.640/30.12.199 6 135 JSC "KMC Munay" Mortuk Aktobe oil, gas RD 731/01.08.2001 0 168 136 JSC "KMC Munay" Kumsay Aktobe Oil RD 51, 0 71.3 dop.639/30.12.199 6 TOTAL 3289.7 3077.8 50 137 TOO "BiEnDzhi Ltd." within a block Ayyrshagyl Mangistau Oil P 2392/07.06.2007 2100 2436 51 138 TOO "Tandan Petroleum" Zhylankabak Atyrau Oil RD 34/15.11.1995 313.8 1205.9 139 TOO "Tandan Petroleum" Zholdybay Atyrau Oil RD 34/15.11.1995 246.6 1150.8 TOTAL 560.4 2356.7

373737

52 140 TOO "Buzachi oil" Karaturun East Mangistau Oil A 792, number 1 613.4 1405.5 additional reg.№ 1292 from 30.12.03 ext.Number 5 reg. № 320/02.11.2001 141 TOO "Buzachi oil" Karaturun Sea Mangistau Oil A 793 additional 1132.9 942 number one reg. № 1292 from 30.12.03/02.11.200 1 TOTAL 1746.3 2347.5 53 142 TOO "North Caspian Oil Account. Atyrau Atyrau Oil P 1077 ext. A 185 2333.1 Development" Reg. № 1895 from 10.11.05/28.12.200 2 54 143 TOO "Gyural" Baklaniy North Atyrau Oil A 52/19.02.1997 1636.1 2322.2 55 144 TOO "Tabynay" Tabynay Mangistau Oil A 3532/09.02.2010 250 2214.8 56 145 TOO "Embavedoyl" South Kamyskul Atyrau Oil A 43/05.06.1996 1002.5 2176.2 57 146 TOO "WWII Munay" blocks Bozoba Aktobe Oil RD 1586/22.11.2004 71 2125 58 147 Ltd. "Rocky" Stony Mangistau oil, gas P 75, ext. 545, 2804.4 2090.7 ext. number 5 of 07.03.2006 № 1968 reg ext.№ 8/12.09.1997 59 148 JV LLC "FIAL" Mortuk East Aktobe Oil P 310/31.03.1999 656.9 1961.9 60 149 TOO "Caspi OilGas" Rakushechnoye + Mangistau Gas, oil A 1291.dop on 2263.6 1678.6 intelligence 30.12,03 g.526 additional number 5 reg. № 3219 from 08.04/25.08.2000 61 150 JV "Tenge" KZT Mangistau oil, gas A 30/01.09.1995 1050 1564 62 151 TOO "Atyraumunay" Daraymola Atyrau Oil A 206/28.06.1998 508 1521.8 63 152 Trans Service LLP Kumkol Blocks XXVII, XXVIII, Karaganda Oil P 1527/15.10.2004 168.8 1469.4 XXIX, XXX (center) 64 153 TOO "Sagiz Petroleum blocks of land Sagizsky Aktobe Oil, gas, PSA 366/16.09.1999 2634.8 1423.1 Company" condensate 65 154 TOO "Jump Lines" Karaganda Aktobe Oil P 3528/05.02.2010 792.4 1138.9 66 155 TOO "Prikaspian Mynteke South Atyrau oil, gas PSA 553/19.10.2000 883.4 1029.2

383838 EITI in Kazakhstan: Scoping Study

Petroleum Company" 67 156 TOO "Tarbagatai Munay" Zaisan Depression East Oil RD 84/448/1162/1697/ 270 959 Kazakhstan 1914/2301 / № 3626 UVS/03.12.1997 68 157 TOO "TobearalOil" Tobearal Atyrau Oil A 880/11.02.2003 355.2 909 69 158 TOO "Kazakhmys Akzhar East Aktobe Oil, Gas P 2373/22.05.2007 501 806.4 Petroleum" 70 159 TOO "TetisAralGaz" Akkulovskoe field Aktobe Gas A 3496/23.12.2009 165.4 399.4 160 TOO "TetisAralGaz" Kzyl Aktobe Gas A 1734/05.05.2005 190 341.7 161 TOO "TetisAralGaz" Akkulka oil and gas Aktobe Oil, gas, P 265, dop.544, 30 40 province condensate dop.1447/17.11.19 98 TOTAL 355.4 741.1 71 162 TOO "Embamunay" Tolegen Atyrau Oil A 529/06.09.2000 485.7 728.8 72 163 TOO "plain Oil" Plains Atyrau Oil RD 1390/16.04.2004 1021.4 611.6 73 164 TOO "Zhambai" Zhambay Atyrau oil, gas P 843/26.12.2001 593.8 590.5 74 165 TOO "KazGPZ" JSC "RD" Tenge West Mangistau Gas, A 68/17.06.1997 229.6 188.9 KazMunayGas " condensate 166 TOO "KazGPZ" JSC "RD" Zhetybai South Mangistau Gas, A 69/17.06.1998 158.2 169 KazMunayGas " condensate 167 TOO "KazGPZ" JSC "RD" Tasbulat Mangistau Gas, A 66/17.06.1997 42.3 59.6 KazMunayGas " condensate 168 TOO "KazGPZ" JSC "RD" Karamandybas Mangistau Gas, A 67/17.06.1997 2.31 38.5 KazMunayGas " condensate 169 TOO "KazGPZ" JSC "RD" Uzen East Mangistau Gas, A 458/28.04.2000 2.12 34.1 KazMunayGas " condensate 170 TOO "KazGPZ" JSC "RD" Aktas Mangistau Gas, A 65/17.06.1997 5.17 6.19 KMG condensate TOTAL 490.9 509.5 75 171 "Lucent Petroleum" (Ascom Blocks № XXX14E, Mangistau Oil P 317/07.04.1999 300 466.4 Interoil) F. XXX14B, 76 172 Ltd. "Operating Urikhtau" Urikhtau Aktobe Oil RD 2882/05.12.2008 304.6 444.4 77 173 Galazov LLP and the Konys NW Kyzylorda Oil P 593, 270 427.6 Company dop/12.12.2000 78 174 TOO "CPI Munay" Blocks Atyrau Oil P 2127/28.07.2006 0 416.7 79 175 TOO "EME" Masabay Atyrau Oil RD 509 dop.1 reg. № 86 404.8 1214 from 28.08.03/14.07.200 0 80 176 LLP SSMOilKolzhan LLP Blocks XXX38D Kyzylorda Oil P 1057/11.12.2002 352 366.6

393939

(partly), E, F; XXX39D, E (in part), F; XXX40D (partly), XXXI38B (part), C (in part ) XXXI 39A, B 81 177 KF "Jupiter Energy Pty. number 1 sites within the Mangistau Oil RD 2275/29.12.2006 311 345 Ltd." XXXVI11F and number two within a block XXXVI12D 82 178 TOO "CorTaj" Zhetybai Northwest Mangistau Oil RD 1483/04.08.2004 0 323.2 83 179 Company "H Operating Area H Mangistau Oil PSA PSA № 975 323.1 Company" (JSC "NC 2546/29.12.2007 KMG") 84 180 TOO "Zhumys Ouch. Saransk (Lower Karaganda Gas RD 2750/07.08.2008 0 315.1 Stroiservice" levels) (center) 85 181 TOO "Abi Petroleum Ridge Atyrau oil, gas RD 1082/29.12.2002 825.9 295.3 Capital 86 182 LLP "NBK" Novobogatinskoe West Atyrau oil, gas RD 992/28.09.2002 44.2 261.4 87 183 TOO "Kolzhan Oil" Square. VolgaUral Atyrau Oil RD 557/20.10.2000 65 239.1 Mezhdereche 88 184 TOO "Korned" Kultuk Mangistau Oil RD Additional. Numbe 30 234.1 r 3 of 07.06.07g.reg. in 2387 № 192/24.06.1998 89 185 LLP "Company ADSs" Structure Egizkara Aktobe Oil P 1616/07.12.2004 139.8 215.5 90 186 TOO "Adai Petroleum Account. Adaysky Atyrau oil, gas PSA 554/19.10.2000 500 213.5 Company" 91 187 TOO "Meerbush" Block XX! X16E Mangistau Oil P 2179/19.10.2006 690.3 211.9 92 188 TOO "Aktau Transit" Zhangurshi Mangistau Oil P 1011/08.10.2002 212.9 201.4 189 TOO "Aktau Transit" Tyubedzhik Mangistau Oil P 1010/08.10.2002 82 104.9 TOTAL 306.3 Total(above threshold) 6,995,336.60 14,046,510.7 0 Less than $ 200,000 93 190 KAZPETROL GROUP Blocks XXIX38C(part), Kyzylorda Oil RD 2231/15.12.2006 516.1 198.7 LLP San Oil Ltd. D (partly), E (in part) 94 191 TOO "Zhambyl Petroleum" section Zhambyl Atyrau Oil P 2609/21.04.2008 277 194.6 95 192 KDO Production Ltd. Zharkamys Zap. 2 Aktobe Oil, Gas P 2205/01.12.2006 6.14 94.1 Sq. Kaskyrtau

404040 EITI in Kazakhstan: Scoping Study

193 TOO KDO Prodaction Structure Karakemir Aktobe Oil, Gas P 2204/01.12.2006 2.17 86.9 TOTAL 181 96 194 TOO "Kazkormunay" Account. South West oil, gas P 2196/28.11.2006 257 176 Karpovsky Kazakhstan 97 195 LLC "Kurmangazy Kurmangazy structure Mangistau Oil PSA 1787/08.07.2005 196 171.3 Petroleum" 98 196 TOO "OylTehnoGrupp" blocks Aktobe Oil RD 993, ext. A number 1202 163.1 of 07.10.05/18.09.200 2 99 197 PROFIT Company Ltd. Blocks XXXII40A, B, Kyzylorda Oil P 1810/18.08.2005 110 155.1 C, D, E, F; XXXIII40A (part), B (partially), C (in part); XXXIII41A (part), B (partially) With the (partial), E (in part) 100 198 TOO "Munay Service" blocks XXXVII12 Mangistau Oil P 2434/27.07.2007 973 120 101 199 The company "Tub uch aTubKaragan Mangistau Oil PSA 1290/29.12.2003 93.4 105 Karagan Operating Company BV" 102 200 LLP "Ural Oil and Gas" Fedorov block West oil, gas P 468, 96 104.2 Kazakhstan dop.817/11.05.200 0 103 201 Marcel Petroleum Ltd. Blocks XXX 42, 43 South Oil P 2433/27.07.2007 0 96.5 (partially), 44, 45, (in Kazakhstan part), XXXI, 42, 43 (partially), 44 (partially), 45 (partially), XXXII, 42, 43, 44.45 (part) XXXIII 42 (partially), 43 (partially), 44 (partially), 45 (partially) in the South Kazakhstan and Kyzylorda regions 104 202 Ltd. "The company Atash" uch to the Atash Mangistau Oil P 1289, from 74.3 81 dop.1315 27.01.04g.; Dop.1 from 27.01.06g. ;/ 12/29/2003 105 203 Ltd. "Falcon Oil & Gas Zharkamys West I, Blocks Aktobe Oil, Gas P 2459/27.08.2007 40 79.1 Ltd." XXIII18 (partially), 19 (partially), XXIV18 (partially), 19 (partially),

414141

XXV19 (partially) 106 204 TOO "Ozturk, Munay" Sinelnikovskoye area Aktobe Oil RD 606/12.12.2000 45.3 63.9 107 205 Ltd. "CIM" Area Sarkramabas Aktobe Oil RD 173/18.02.1998 39 56.1 206 Ltd. "CIM" Bozoba West Aktobe Oil RD GKN.172, 16 5.9 dop.1259/18.02.19 98 TOTAL 55 62 108 207 TOO "TaldyKudukGas" Taldykuduksky Karaganda methane RD 2969/22.01.2009 0 53.5 uch.Karagandinskogo (center) coalfield 109 208 JSC "Trans Nafta Center" Account. Kamenkovsky West Oil P 1595, 231.1 53.5 Kazakhstan dop.2064/01.12.20 04 110 209 TOO Turan EnerPetroleum XXXVII XIX 4347 XLI South Oil RD 753/24.09.2001 50 49.7 (Aral Petroleum) Ltd. 4347 Kazakhstan 111 210 TOO "Dala Geo" North Karamandybas Mangistau Oil P 550/14.10.2000 0 46.9 112 211 Integration of Oil Bolganmola West Oil P 2744/01.08.2008 41.7 42.3 Kazakhstan 113 212 TOO "Altyn FTC" Beke Mangistau RD 2523/26.12.2007 19 38.5 114 213 JSC "Atyraumunaygaz" section Makhambet Atyrau Oil RD 2237/22.12.2006 0 18 214 JSC "Atyraumunaygaz" Bobek site Atyrau Oil RD 2238/22.12.2006 0 18 TOTAL 0 36 115 215 Energy Ltd. Novonezhinskaya mercy Oil and Gas Oil P 660/23.04.2001 0 33 Industry 116 216 TOO "Nurmunay Petrogaz" Northern section within Aktobe Oil, gas, RD 2449/20.08.2007 15 4.15 blocks XXVI22, 23 condensate (partially), 24 (partially), 25; XXVII22, 23 (partially); XXVIII22, XXIX22 217 TOO "Nurmunay Petrogas" Southern area within Aktobe Oil, gas, RD 2448/20.08.2007 15 4.15 blocks of XXX23, 24 condensate (partially), 25 (partially) XXXI23 (partially), 24 (chastichnoҚ) 25 (in part) TOTAL 30 8.3 117 218 TOO NursatBauyr and K XXXII30, 31, XXXIII Kyzylorda Oil P 1581/18.11.2004 60 6.3 30, 31, XXXIV29 (partially), 30, 31, XXXV30 (partially), 31

424242 EITI in Kazakhstan: Scoping Study

in Kyzylorda region 118 219 TOO "BunceMunai" Dossor Southwest Atyrau oil, gas RD 1538/29.11.2004 45.5 4.29 119 220 LLP "Astana Munai Trade" area of Genghis Telsu West Oil RD 212/17.08.1998 7.2 29 Kazakhstan 120 221 Ibex Petroleum BV Tamdykol Aktobe Oil RD 398, 0 6.27 dop.887/20.01.200 0 121 222 TOO "Ekogeoneftegaz" Karagan Atyrau Oil RD 429/21.03.2000 467 6.26 223 TOO "Ekogeoneftegaz" Southern Skin Atyrau Oil P 430/21.03.2000 796.3 141.2 TOTAL 467 6.26 122 224 Gentech International Blocks XXXI36A Kyzylorda Oil P 2479/02.11.2007 30 8.22 Kazakhstan LLP Orion Asia (partial), B (partially), C (in part), D, E, F 123 225 TOO "Baybars Munay" within the Block Mangistau Oil P 2287/31.01.2007 0 6.21 XXXVII10 (partially) 124 226 TOO "ARNA Petroleum" Tastobe Mangistau Oil P 2379/29.05.2007 5.13 1.19 125 227 TOO "Munayly Munayly Atyrau Oil RD 1646/31.01.2005 1 3.16 Kazakhstan" 126 228 JSC "North Karpovsky" yyuch. Karpovsky Severn West oil, gas P 2261/29.12.2006 11 4.13 Kazakhstan 127 229 TOO Turan Barlau Blocks XXIX39C Karaganda Oil P 892/21.02.2002 3 2.13 (chastichnr); XXX39B (center) (part), C (in part). 128 230 Sapa TOO Barlau Service Blocks Zharkamys East1 Aktobe Oil P 2193/15.11.2006 7.14 9.11 129 231 TOO Remas North Caspian Alakol Pool Almaty Oil P 1766/13.06.2005 5.6 5.11 Petroleum Corporation Ltd Korparatsiya 130 232 TOO "Koblandy" Structure Kubasay Aktobe Oil P 1528/15.10.2004 0 3.1 131 233 TOO "BOLZ" Blocks West Oil, Gas P 2040/16.05.2006 9 9 Kazakhstan 132 234 JV "Steppe Leopard Ltd." yaTeplovsko West Oil, gas, A 25/02.05.1995 60 8.3 Tokarevskaya group of Kazakhstan condensate fields 235 JV "Steppe Leopard Ltd." Kamenskoe West Oil, gas, RD 25/02.05.1995 0 0 Kazakhstan condensate TOTAL 60 8.3 133 236 Maksat LLP XXVII28 (partially), 29 Kyzylorda Oil P 2250/29.12.2006 2.5 7.7 (partially), 30, 31 (partially), XXVIII 28 (part), 29 (partially), 30, 31 (partially), XXX 30, XXXI30

434343

134 237 TOO "MaksatMunai" structure of the mounds Mangistau Oil P 1537/29.10.2004 0 7.3 238 TOO "MaksatMunai" Structure Konyr Mangistau Oil P 1870/12.10.2005 0 1.1 TOTAL 16.1 135 239 TOO "Iskanderoyl" Sarsenbay Mangistau Oil A 1403 ext. Number 1.6 6.3 2 reg. № 3213 from 08.04.09g./22.04.2 004 136 240 TOO "Kokmay" Blocks Atyrau Oil RD 1050/29.11.2002 7.4 5 137 241 Ltd. "South Gremyachy" South Gremyachy West oil, gas RD 2130/28.07.2006 1.21 4.4 Kazakhstan 138 242 TOO "Uralneftegaz" Crossborder West Oil RD 1894/09.11.2005 54.2 2.3 Kazakhstan 139 243 TOO "ALAOYL" Blocks Atyrau Oil RD 661/24.04.2001 5.7 1.1 140 244 TOO "GeoinvestK" Daria West oil, gas RD 2129/28.07.2006 2 0.9 Kazakhstan 141 245 TOO "KulBas" Square blocks Kulbas Aktobe Oil RD 1897/11.11.2005 12 0.8 142 246 JSC "North Caspian Balykshi Atyrau Oil P 1418/19.05.2004 0 0.5 Petroleum" 247 JSC "North Caspian Block XXXIV7, 8; Atyrau Oil P 2382/31.05.2007 0 0 Petroleum" XXIV7, 8; XXV7, 8 (Carabas) 248 JSC "North Caspian Zharkamys East II Aktobe Oil, Gas P 2381/31.05.2007 0 0 Petroleum" 249 JSC "North Caspian Aktau Mangistau Oil P 2380/31.05.2007 0 0 Petroleum" 250 JSC "North Caspian SayUtes Mangistau Oil P 2383/31.05.2007 0 0 Petroleum" TOTAL 0.5 143 251 TNG Company Rostoshinskoe West neft.gaz RD 2575/08.02.2008 0.4 0.4 Kazakhstan 144 252 Munay LLP Mangyshlak Roadside XXXI44D South Gas P 2775/29.08.2008 0.4 0.3 Kazakhstan 145 253 LLP KenIOilKyzylorda XXX38B, C; XXX39 Kyzylorda Oil P 1529/15.10.2004 0 0 A 146 254 JV "DOSBAS" Port Arthur West Gas RD 818/07.12.2001 0 0 Kazakhstan 255 JV "DOSBAS" Saralzhin West Gas RD 819/07.12.2001 0 0 Kazakhstan TOTAL 0 0

444444 EITI in Kazakhstan: Scoping Study

147 256 AO Karaganda factory of Blocks XI35, 36, 37, XII Oil and Gas Oil P 1698/01.04.2005 0 0 asbestoscement products 34, 35 (partially), 37 (in Industry part); XIII34, 35 (partially) 148 257 TOO "EmbaYugNeft" Zhubantam Atyrau oil, gas RD 976/29.06.2002 0 0 149 258 fl es Hey Peter subsidiary Zhusaly uchk, Blocks Kyzylorda Oil RD 303/24.03.1999 0 0 (PETROM Romanians. XXV35, 36; XXVI35; DNA SA) XXVII, etc. 150 259 TOO "Bakyt Tau" Kemerkol Atyrau Oil RD 1580 ext. 1832 by 0 0 15.09.05/18.11.200 4 151 260 TOO "KazneftehimCop" Cop Aktobe Oil RD 1027/04.11.2002 0 0 152 261 TOO "Samek Devolpent East Alibek Aktobe Oil RD 1118/04.03.2003 120.4 0 Enterprise" 153 262 TOO "TasMayRisorsiz" blocks Mangistau Oil RD 2201/29.11.2006 0 0 154 263 NC "KazMunayGas" Square. Teresken Aktobe Oil P 2203/01.12.2006 0 0 TOTAL below threshold 3,025.80 2,470.78 GRAND TOTAL 6,998,362.30 14,048,981.4 8 Proposed materiality threshold as a % of total 99.98%

454545

B. Mining Company Payments (2010)

No. No. Subsoil user Object Area Component Type of Contract no. Taxes ($ thousands) compani objects LC es Contract Actual 1 1 ShalkiyaZinc LTD, Shalkiya Kyzylorda Polymetals A 935/21.05.200 0 1945.5 LLP, TauKen 2 Mining Ltd. 2 Shalkiya zinc Talap Kyzylorda Polymetals RD 1617/07.12.20 0 5.6 Geoinforminvest 04 TOTAL: 0 1951 2 3 Ushger SA MCC Ushbas1 South phosphorites A 3530/09.02.20 122.8 126.5 SA Ontustik SEC Kazakhstan 10 NC 4 Ushger SA MCC Geres South phosphorites A 3531/09.02.20 340.6 342.5 SA Ontustik SEC Kazakhstan 10 NC TOTAL: 463.4 469 3 5 UD JSC Eight mines of Karaganda Coal A 144/29.09.199 17089.3 19690.1 "ArselorMittalTemir the Karaganda (center) 7 tau" coal basin 4 6 TOO "GDC Zhety North Aktobe nickel, cobalt A 2437/30.07.20 50.8 93.3 Kazyna" Christmas 07 7 TOO "GDC Zhety South Aktobe nickel, cobalt A 2438/30.07.20 58.9 152.2 Kazyna" Shirpakainsko 07 e TOTAL: 109.7 245.6 5 8 Ltd. Firm "Rapid" byvsh.polya Karaganda Coal A 669/11.05.200 98.2 133.8 sh.17 and 20 (center) 1 (writtenoff stock) 6 9 Ltd. Firm "Madina" Alakol East Coal A 89/1779/15.01 79.9 175.1 Kazakhstan .1997 7 10 TOO TPK "BAS" w / n number Karaganda Coal RD 2279/12.01.20 0 105.8 10 Sherubaev (center) 07

464646 EITI in Kazakhstan: Scoping Study

Nura region 8 11 TOO Tiolayn Obukhov North titanium, A 2160/18.09.20 471.2 335.7 Kazakhstan zircon 06 9 12 JV Saga Creek Gold Uzboy area Akmola Gold RD 84A/28.02.199 551.1 1836.4 Company Sary Arka (center) 7 10 13 TOO SemizbaiU Semizbai Akmola Uranus A 2060/02.06.20 5975 5985 (center) 06 11 14 TOO Orken Lisakovsk Oil and Gas Iron A 84/05.01.1997 2914.6 5827.5 Industry 15 TOO Orken Atansor Akmola Iron A 1574/12.11.20 638.2 1642.9 (center) 04 TOTAL: 3552.8 7470.4 12 16 Metal Trading Ltd. Komarovsky Oil and Gas Gold A 633/12.12.200 1744.2 11768.2 and elevator Industry 0 13 17 CRC Section of Lakeside Oil and Gas Brown coal A 441/07.04.200 201.9 383.3 Lakeside LLC Industry 0 14 18 GOLD LTD Zhanalyk Akmola Gold RD 995/20.09.200 0 846.2 Zhanalyk (center) 2 15 19 TOO GRK "Andas Central Mukur East Gold A 67/689/1099/1 482 7044.9 Altyn" Kazakhstan 321/1733/188 2/2297/21.11. 1996 16 20 TOO GRK "Sat uch.Kumysku Karaganda Coal A 687/26.06.200 432.2 433 Komir" duk, Upper (center) 1 Sokurskoe m th 17 21 Gold Land LLP Novodneprovs Akmola Gold RD 486/19.06.200 631.9 788 kaya area (center) 0 18 22 TOO "Jubilee" Jubilee Aktobe Gold P 2560/28.01.20 0.2 0.2 08 23 TOO "Jubilee" M s Aktobe gold A 830/14.12.200 1773.7 8530.1 Anniversary 1 TOTAL: 1773.8 8530.2 19 24 TOO "Mine West" Aydagarlinska Karaganda Manganese RD 1051/29.11.20 0 52.6 ya area (center) 02 25 TOO "Mine West" section K10, a Karaganda Coal A 408/24.02.200 2835.1 626.4 field b.shaht (center) 0 № 50,17bis w. them.Baizh anova TOTAL: 2835.1 678.9 20 26 TOO "Outpost" DP UshShoky Karaganda Gold A 272/23.11.199 672 569.5 "Global Business" (center) 8

474747

21 27 TOO "FML Naymanzhalsk Pavlodar Gold RD 299/04.03.199 810 902.3 Kazakhstan" aya area 9 22 28 TOO "Ulba Karadzhalskoe East fluorite A 2008/2603/33 216.6 109.4 FtorKompleks" Kazakhstan 24/3591 TPI/10.04.200 6 23 29 TOO "TEMK" Esymzhal East Manganese RD 565/681/1030/ 39.7 123.3 Kazakhstan 1222/1503/18 04/1868/2004/ 3355/10.11.20 00 24 30 TOO "Transkomir" Writeoff of Karaganda Coal A 322/23.04.199 67.5 239.8 stocks of (center) 9 mines 25 31 TOO "Temir M s Aktobe phosphorites A 1872/13.10.20 4688 996 Service" Chilisayskoe 05 26 32 TOO "Taskara" Muzbel East Gold RD 156/1380/149 0 0 Kazakhstan 6/1738/15.01. 1998 33 TOO "Taskara" Muzbel East Gold A 2908/3009/22. 79.3 0.8 Account. Cent Kazakhstan 11.2008 ral 34 TOO "Taskara" Taskora East Gold A 88/603/1622/1 172.3 1197.8 Kazakhstan 896/3010/14.0 1.1997 TOTAL: 251.6 1198.5 27 36 TOO "Semgeo" Balazhal Oil and Gas Gold A 851/1344/157 103.7 138.5 Industry 5/2345/2706/3 571 TPI/28.12.200 1 28 37 TOO "SGHK" East, Starry Akmola Uranus A 679/23.05.200 597.9 5944.7 (center) 1 29 38 TOO "Satbor" M s Satimola West Borate RD 1391/19.04.20 690.5 203.2 Kazakhstan 04 30 39 TOO "Saryarka Zhalyn Karaganda Coal A 2884/09.12.20 442.7 835.7 ENERGY" (center) 08 31 40 TOO "Sarah TMO Karaganda copper RD 2447/20.08.20 63.4 1306.3 Treasury" Kounradskogo (center) 07 mine 32 41 TOO "Orken" West Karazhal Karaganda Iron A 82/20.12.1996 2094.3 4366.6 (center)

484848 EITI in Kazakhstan: Scoping Study

42 TOO "Orken" Kentobe Karaganda Iron A 59/10.11.1996 2146.5 3916.1 (center) TOTAL: 4240.8 8282.7 33 43 Ltd. "OnOlzha" Saryadyr Akmola Coal A 147/07.12.199 83.2 197.5 (center) 7 34 44 TOO "Jade2030" Kirov mine Karaganda Coal A 421/10.03.200 805.4 467.1 (center) 0 35 45 TOO "Maikuben Shoptykolskoe Pavlodar Coal A 313/31.03.199 1019.3 5704.8 West" 9 36 46 TOO "Kyzyltu" Kyzyltu Akmola Uranus P 1977/10.03.20 55.7 111.2 (center) 06 47 TOO "Kyzyltu" Kyzyltu Akmola molybdenum A 3058/27.02.20 0 0 (center) copper 09 TOTAL: 55.7 111.2 37 48 TOO "Kramds Tekturmas Karaganda Quartzite A 48/02.07.1996 221.9 438.5 quartzite" (center) 38 49 TOO "Kazakhmys" Aktogai East Copper A 637/658/1642/ 0 1.1 Kazakhstan 1847/19.02.20 01 50 TOO "Kazakhmys" Aydarly East Copper RD 2006/2338/03. 0 0 Kazakhstan 04.2006 51 TOO "Kazakhmys" Artemevskoe East Polymetals RD 113/405/713/1 27138 46293.5 Kazakhstan 849/28.05.199 7 52 TOO "Kazakhmys" Belousovsky East Polymetals A 245/422/790/1 410.8 405.3 Kazakhstan 842/2312/30.0 9.1998 53 TOO "Kazakhmys" Orel East Polymetals A 62/580/1113/1 3452.7 52306.9 Kazakhstan 839/07.10.199 6 54 TOO "Kazakhmys" Borly Karaganda Coal A 368/17.09.199 654.9 646.5 (center) 9 55 TOO "Kazakhmys" North East Polymetals P 2029/3756 0 0 Nicholas and Kazakhstan tpi/17.04.2011 academic.Uba 56 TOO "Kazakhmys" Bozshakol Pavlodar Copper A 2494/26.11.20 8.15 153.5 07 57 TOO "Kazakhmys" Akbastau East polymetals A 2321/11.03.20 637.9 547.7 Kazakhstan 07 58 TOO "Kazakhmys" Abyz Karaganda Copper A 1681/03.03.20 8637.4 9170.7 (center) 05 59 TOO "Kazakhmys" Kosmurun East Copper A 2139/01.09.20 310 197.7 Kazakhstan 06

494949

60 TOO "Kazakhmys" Kuu Karaganda Coal A 367/17.09.199 253.2 313.7 Chekinskoe (center) 9 61 TOO "Kazakhmys" + Group Karaganda Copper A 114/21.05.199 18906.6 89737.5 Zhezkazgan (center) 7 Zhylandinskay a 62 TOO "Kazakhmys" Nurkazgan Karaganda Copper RD 109/03.03.199 851.4 9770.4 (center) 7 63 TOO "Kazakhmys" JamanAibat Karaganda Copper A 663/25.04.200 2001.1 26316.8 (center) 1 64 TOO "Kazakhmys" Sayak1, Karaganda Copper A 243/18.09.199 2042.9 9799.3 Kounrad, (center) 8 Tastan 65 TOO "Kazakhmys" Keregetas Karaganda Iron RD 2495/26.11.20 0 0 (center) 07 66 TOO "Kazakhmys" Balbraun Karaganda Iron RD 2492/26.11.20 0 0 (center) 07 67 TOO "Kazakhmys" Uch.Sarysuysk Karaganda Gold A 2493/26.11.20 0 0 y (center) 07 68 TOO "Kazakhmys" Boschekul Pavlodar Copper P 2623/25.04.20 7.3 212.4 08 69 TOO "Kazakhmys" Nicholas East Polymetals A 113/405/713/1 4391 10167.2 Kazakhstan 849/28.05.199 7 70 TOO "Kazakhmys" Yubileyno East Polymetals A 664/1846/25.0 2005.6 14112.9 Snegirihinskoe Kazakhstan 4.2001 71 TOO "Kazakhmys" Sayak4 Karaganda Gold A 1668/18.02.20 598.6 598.5 (center) 05 72 TOO "Kazakhmys" Irtysh East Polymetals A 531/1841/231 2105.4 7022.6 Kazakhstan 1/09.09.2000 73 Corporation Shatyrkul! Zhambyl Copper A 583/04.12.200 293.3 7203.5 Kazakhmys OJSC 0 74 TOO "Kazakhmys" Shemonaikha East Polymetals A 113/405/713/1 7 7 Kazakhstan 849/28.05.199 7 75 TOO "Kazakhmys" Karagaily Karaganda Polymetals RD 3032/25.02.20 0.6 0.6 (center) 09 TOTAL: 74714.1 284781.7 39 76 TOO "Copper M s Priorskoe Aktobe copper, zinc A 2251/29.12.20 175.3 527.2 Technology" 06 77 TOO "Copper Ms "50 Years Aktobe Copper A 686, dop.reg. 16441.8 19253.3 Technology" of October" № 1274 from

505050 EITI in Kazakhstan: Scoping Study

9.12.03g./21.0 6.2001 TOTAL: 16617.1 19780.5 40 78 TOO "Kazzinc" Grehovskoe East Polymetals A 97/829/2149/2 609.8 1091.6 Kazakhstan 903/3225/348 4/3623 TPI/05.02.199 7 79 TOO Kazzinc Vasilkovskoye Akmola Gold A 1185/07.07.20 34171 44462.7 (center) 03 80 TOO "Kazzinc" Shubinsky East Polymetals A 1296/1531/37 169.2 2085.1 Kazakhstan 76 TPI/30.12.200 3 81 TOO "Kazzinc" Maleevskoe East Polymetals A 95/634/691/80 86281.8 91220.1 Kazakhstan 3/842/1147/13 84/2803/3224/ 3490/21.05.19 97 82 TOO "Kazzinc" Tailings pond East Polymetals RD 2693/375 0 0 number 1 and Kazakhstan TPI/19.06.200 number 2 8 Ridder Mining 83 TOO "Kazzinc" Solov'ev block East Polymetals P 2114/2249/28 0 62.2 Kazakhstan 02/3485/3486/ 25.07.2006 84 TOO "Kazzinc" Ridder East Polymetals A 91/694/828/12 4499 19562.1 Sokolnoe Kazakhstan 65/2221/2222/ 3228/3489/21. 05.1997 85 TOO "Kazzinc" Valley and East Polymetals RD 2450/3230/34 52.4 0 Obruchevskiy Kazakhstan 91/3626 TPI/20.08.200 7 86 TOO "Kazzinc" Tishinskaya East Polymetals A 92/692/827/13 4654.5 21237.1 Kazakhstan 82/1767/3227/ 3487/21.05.19 97 87 TOO "Kazzinc" Old and East technogenic A 559/693/831/1 505.8 1008.4 Chashinsk Kazakhstan gold 253/1383/232 0/2782/2903/3 223/3488/07.1 1.2000

515151

TOTAL: 130943.4 180667.1 41 88 TOO "Zherek" Zherek East Gold A 203/1158/133 916 923.1 Kazakhstan 3/1686/2319/2 714/2952/315 3/3782 ТПИ/27.07.19 98 42 89 TOO "GDC Vizol" Wed TECH. R East Gold A 63/612/1954/2 0 316.3 iver. Kurchum Kazakhstan 159/10.10.199 6 43 90 Ltd. "Gamma" Taldykolskoe, Pavlodar brown coal A 577/24.11.200 124.8 47.7 uch. Eastern 0 91 Ltd. "Gamma" Sarykol Pavlodar brown coal A 888/15.02.200 454 205.1 2 TOTAL: 578.8 252.8 44 92 TOO "Sunrise Ms Rise Aktobe Chromites A 1545, dop.reg. 9841.2 11548.9 Oriel" № 2035 from 4.05.06g./29.1 0.2004 45 93 LLP "Bogatyr Coal" Ekibastuz Pavlodar Coal A 975/29.06.200 31004.2 83354 2 46 94 TOO "Batyr" Mines 18.18 Karaganda Coal A 472/12.05.200 245.5 1281 bis (center) 0 47 96 TOO Ter. m of East Gold RD 120/1336/204 0 0 "Bakyrchikskoe Bakyrchik Kazakhstan 1/02.07.1997 GFC" 97 TOO Bakyrchik East Gold RD 120/1336/204 4102.8 4059.4 "Bakyrchikskoe Kazakhstan 1/02.07.1997 GFC" TOTAL: 4102.8 4059.4 48 98 TOO "AS" Miner " Akzhal East Gold RD 77/3550/29.11 413.2 1157.4 Kazakhstan .1996 49 99 TOO "Arman100" West Kamys Karaganda Manganese RD 671/14.05.200 5.1 635.2 (center) 1 50 100 TOO "Angrensor" 11 Ekibastuz Pavlodar Coal A 1262/04.11.20 1202.6 2436.4 field of m 03 51 101 LLP "AktobeTemir M s Aktobe Iron A 2067/14.06.20 0 902.9 VS" Velihovskoe 06 South., Velihovskoe North. 52 102 TOO "Satpayevsk Satpaev East ilmenite RD 431/894/1409/ 507.7 565.8

525252 EITI in Kazakhstan: Scoping Study

Titanium Mines Kazakhstan 2061/28.03.20 LTD" 00 53 103 TOO "NovaZinc" Akzhal Karaganda Polymetals A 198/27.07.199 1140.2 11727.9 (center) 8 54 104 Ltd. "Inter Gold Bolshevik East Gold A 47/283/738/16 120.6 121.1 Capital" Kazakhstan 96/2109/2228/ 2712/2820/24. 06.1996 55 105 TOO "Dala Mining" Koktenkol Karaganda Tungsten RD 530/08.09.200 0 248.2 (center) 0 56 106 TOO "Bapy Bapy Karaganda Iron A 1821/27.08.20 335.8 102.6 Mining" (center) 05 57 107 TOO "Karazhyra Karazhyra East Coal A 107/445/675/8 1339 4488.2 Ltd." Kazakhstan 64/1126/1488/ 1594/2180/29 59/03.03.1997 58 108 Company "Dunk" Mizek East Gold RD 34/725/1322/2 626.1 6624.4 Kazakhstan 298/27.12.199 5 59 109 Teriskey LLP Upper South Gold RD 79/11.12.1996 32.4 34.6 Kumysty! Kazakhstan 110 Teriskey LLP Kelinshektau! South Gold A 79/11.12.1996 65.9 65.9 Kazakhstan 111 Teriskey LLP Lower South Gold RD 79/11.12.1996 9.2 1.23 Kumystinskoe Kazakhstan ! 112 Teriskey LLP Showa! South Gold A 79/25.08.2000 138.8 171.4 Kazakhstan 113 Teriskey LLP Zholbarsty! South Gold A 79/11.12.1996 131.8 172.9 Kazakhstan TOTAL: 389.8 467.9 60 114 Stroiservice, Inc. Sev.Dolormito South Barite A 149/03.12.199 278.2 195.8 voe! Kazakhstan 7 61 115 Semizbai U MTD, Irkol OK! Kyzylorda Uranus A 1801/14.07.20 448 8113 Mining Company 05 Ltd, NAC Kazatomprom, Inc. 62 116 Odak LLP, ABS Elder Zhambyl Gold A 653/18.04.200 686 1331.4 Balkhash, Ltd. Beskempir! 1 63 117 NC SEC "Batis" Zhilanda Aktobe Copper RD 3737/04.10.20 0 2.12 10 118 NC SEC "Batis" North Aktobe Manganese RD 3733/04.10.20 0 8.5 10

535353

119 NC SEC "Batis" Zharlyasha Aktobe Copper RD 3739/04.10.20 0 8.7 10 120 NC SEC "Batis" Sarlybay Aktobe Copper RD 3738/04.10.20 0 8.1 10 121 NC SEC "Batis" Kokzharly Aktobe Copper RD 3736/04.10.20 0 8.6 10 122 NC SEC "Batis" Avantgarde Aktobe Copper RD 3735/04.10.20 0 77.9 10 123 NC SEC "Batis" Kokbulakskoe Aktobe Iron RD 3734/04.10.20 0 7.3 10 TOTAL: 0 157.6 64 124 Marum gold fever, Zharkulak and Almaty Gold A 58/05.09.1996 250 204.5 Inc. Zharkulaksk Donarchinska yazone 65 125 Kyzylkum LLP, North Kyzylorda Uranus RD 1799/08.07.20 6101.7 6021.7 NAC Kazatomprom, Kharasan! uch 05 Inc. . № 1 66 126 Kulan TB, LLP Kulanskoe Zhambyl Coal A 44/06.06.1996 62.3 47.6 (uch.3)! 127 Kulan Coal Ltd., uch.Kulan! Zhambyl Coal A 1610/07.12.20 8.21 107.1 Center 04 Geologosemka Company TOTAL: 84.1 154.7 67 128 KATCO JV Ltd. Moinkum, plot South Uranus RD 414/03.03.200 10858.4 40696.2 number Kazakhstan 0 2!Tortkuduk, plot number 3 Central 129 KATCO JV Ltd. Moinkum, South Uranus A 414/03.03.200 4660 32460.4 uch. № Kazakhstan 0 1!(Southern) TOTAL: 15518.4 73156.6 68 130 Karatau LLP, NAC Budenovsoe South Uranus RD 1798/08.07.20 596 52675 Kazatomprom, Inc. uch. № 2! Kazakhstan 05 131 Karatau GIC, LLC Cox! Zhambyl phosphorites A 94/05.02.1997 3146.4 2954.2 affiliate "Kazphosphate" 132 Karatau GIC, LLC Zhanatas! Zhambyl phosphorites A 94/05.02.1997 467.6 166.2 affiliate "Kazphosphate"

545454 EITI in Kazakhstan: Scoping Study

133 Karatau GIC, LLC Aksay! Zhambyl phosphorites A 94/05.02.1997 382.1 354.8 affiliate "Kazphosphate" 134 Karatau GIC, LLC Kokzhon, Zhambyl phosphorites A 94/02.05.1997 218.5 93.8 affiliate uch. Kistas! "Kazphosphate" 135 Karatau GIC, LLC Shiylibulak! Zhambyl phosphorites A 94/19.09.2001 2.27 38.2 affiliate "Kazphosphate" 136 Karatau DKP Tesay, Zhambyl manmade A 786/30.10.200 83.5 7.16 Branch Company Zhanatas, dams 1 "Kazphosphate" Kistas! 137 Kazphosphate LLP Sholaktau! Zhambyl phosphorites A 94/05.02.2005 161.4 255.8 Branch HPA Chulaktau, TOTAL: 5082.6 56554.6 69 138 Inkai JV, LLC Inkai number South Uranus A 507/13.07.200 11984 32750.3 1 number 2! Kazakhstan 0 139 Inkai JV, LLC Inkai № 3 South Uranus RD 507/13.07.200 0 3.15 Kazakhstan 0 TOTAL: 11984 32765.7 70 140 Zarechnoye JV South South Uranus RD 2489/20.11.20 1685.6 0 Company CLC, Zarechnoye Kazakhstan 07 NAC Kazatomprom, Inc. 141 Zarechnoye JV Zarechnoye! South Uranus A 996/23.09.200 3797 15759.8 Company CLC, Kazakhstan 2 NAC Kazatomprom, Inc. TOTAL: 5482.6 15759.8 71 142 EPTAY Ltd, Rodnikovoe Zhambyl Polymetals RD 853/28.12.200 2104.8 426.4 NOVA ZINC, Inc. OK! 1 143 EPTAY Ltd, Unanimous Zhambyl Polymetals A 1136/19.03.20 1207 85.7 NOVA ZINC, Inc. OK! 03 TOTAL: 3311.8 512 72 144 DTOO "SE" Sekisovskoe East Gold RD 555/1255/173 1479.4 1979.9 Sekisovskoe " Kazakhstan 9/2217/20.10. 2000 145 DTOO "SE" Tserkovsky East Gold P 1780/3220/24. 0.3 0 Sekisovskoe " Account. Kazakhstan 06.2005 TOTAL: 1479.4 1979.9 73 146 Mining Company Uvanas South Uranus A 73/27.11.1996 2353 4887.7 Ltd, NAC Kazakhstan

555555

Kazatomprom, Inc. 147 NAC Kazatomprom Moinkum South Uranus RD 3609/31.05.20 234.7 150 JSC JSC KZ Sev.chast uch. Kazakhstan 10 Kendall № 3 148 Mining Company Kanzhugan South Uranus A 75/27.11.1996 3867.2 10278 Ltd, NAC Kazakhstan Kazatomprom, Inc. 149 Mining Company Moinkum, South Uranus A 543/28.09.200 3435 6011.8 Ltd, NAC uch. № 1 (Part Kazakhstan 0 Kazatomprom, Inc. YuVost.) 150 Mining Company Mynkuduk South Uranus A 74/26.08.1998 6772.8 13393.3 Ltd, NAC Kazakhstan Kazatomprom, Inc. 151 Mining Company Karamurun Kyzylorda Uranus A 76/27.11.1999 7999 16428.7 Ltd, NAC North Kazatomprom, Inc. TOTAL: 24661.7 51149.5 74 152 Eastern RU, Inc., Chiganak Zhambyl Barite A 46,135,4 / 934.1 1564.1 KATEP, JSC 06.06.2003 75 153 Betpak Dala LLP Inkai South Uranus RD 1800/08.07.20 336 31269.5 joint venture, NAC Account. Num Kazakhstan 05 Kazatomprom, Inc. ber 4! 154 Betpak Dala LLP Akdala! A South Uranus RD 647/28.03.200 8447.6 25336.5 joint venture, NAC Kazakhstan 1 Kazatomprom, Inc. TOTAL: 8783.6 56606 76 155 BaikenU LLP, North Kyzylorda Uranus RD 1964/01.03.20 813 6082.9 NAC Kazatomprom, Kharasan! uch 06 Inc. . № 2 77 156 APPAK LLP, NAC Mynkuduk! (U South Uranus RD 1797/08.07.20 846 11542.8 Kazatomprom, Inc. ch.zapadny) Kazakhstan 05 78 157 AO Shaimerden Shaimerden Oil and Gas Polymetals A 298/04.03.199 2061.8 1417.8 Industry 9 79 158 AO FIC "Alel" Suzdal East Gold RD 47А/495/1155 14782.3 25028.8 Kazakhstan /1297/1656/26 26/3681 ТПИ/27.07.19 96 80 159 AO SSGPO Sora Oil and Gas Iron A 2629/29.04.20 140.3 0 Industry 08 160 AO SSGPO Sarbaisky, Oil and Gas Iron A 98/06.02.1997 0 349085.8 Sokolovsky, Industry

565656 EITI in Kazakhstan: Scoping Study

Kacharskoe, Kurzhunkulsk oe 161 AO SSGPO Shagyrkulskoe Oil and Gas Iron RD 2769/29.08.20 824 0 Industry 08 TOTAL: 964.3 349085.8 81 162 JSC NC SPK Tobol Orel Oil and Gas Brown coal A 3690 0 1219.6 Industry tpi/16.08.2010 163 JSC NC SPK Tobol East Tarutino Oil and Gas coppergold RD 3590 0 102.3 ore occurrence Industry ore tpi/21.05.2010 TOTAL: 0 1321.9 82 164 JSC NC "SEC" Zhetymshoky Karaganda Copper RD 3396/14.07.20 5 0 Saryarka " (center) 09 165 JSC NC "SEC" Akshoky3 Karaganda vein quartz A 2887/11.12.20 301.7 95.9 Saryarka " (center) 08 166 JSC NC "SEC" Kyzyltalskoe Akmola Brown coal RD 2825/23.10.20 0 0 Saryarka " (center) 08 167 JSC NC "SEC" Borly Karaganda Copper RD 3709/06.09.20 140 140 Saryarka " (center) 10 168 JSC NC "SEC" Shoptykol Karaganda Polymetals RD 3710/06.09.20 42.3 42.3 Saryarka " (center) 10 169 JSC NC "SEC" D1D6 layers Karaganda Coal A 3644/24.06.20 181.1 181.1 Saryarka " of mth (center) 10 sh.Dolinskaya and 4242 bis sh.polya TOTAL: 670.1 459.3 83 170 AO Kostanai Dzhetygarinsk Oil and Gas Chrysotile A 121/09.12.199 3155.3 6296 minerals oe Industry asbestos 7 84 171 JSC Varvarinskoye Commercial in Oil and Gas Gold RD 108/03.03.199 0 9.6 Taranovsky, Industry 7 Fedorovskoye, Komsomolsk district tries 172 JSC Varvarinskoye Varvarinskoye Oil and Gas Gold RD 108/03.03.199 10740 15961.4 Industry 7 TOTAL: 10740 15971 85 173 JSC Aluminium of Arkalyk, Oil and Gas Bauxite A 188/29.05.199 2638.5 2506.9 Kazakhstan, a North, Lower Industry 8 subsidiary of TBRU Ashutskoe, Upper Ashutskoe, Ushtobinskoe

575757

86 174 JSC Aluminium of East Ayatskoe, Oil and Gas Bauxite A 2119/26.07.20 1887.4 3600.6 Kazakhstan, a uch.1216 Industry 06 subsidiary of KBRU 175 JSC Aluminium of Taunsorskoe Oil and Gas Bauxite P 1925/27.12.20 0 0 Kazakhstan, a Industry 05 subsidiary of KBRU 176 JSC Aluminium of Ayatskoe, Oil and Gas Bauxite A 187/29.05.199 7530.9 16161.9 Kazakhstan, a Belinsky, Industry 8 subsidiary of KBRU Krasnooktyabr TOTAL: 9418.3 19762.5 87 177 JSC "AK" Rodnikovoe East Gold RD 1588/23.11.20 0 136.3 Altynalmas " Kazakhstan 04 88 178 JSC "Shubarkol Shubarkol Karaganda Coal A 326/08.05.199 8106 11708.9 Komir" (uch. West) (center) 9 179 JSC "Shubarkol Shubarkol, Karaganda Coal A 391/20.12.199 79524.4 32990.4 Komir" academic, to (center) 9 the Central TOTAL: 87630.4 44699.3 89 180 JSC "TNK M s Aktobe Chromites A 110, dop.reg. 0 0 Kazchrome" Geophysical № 1238 from VII 22.09.03g./03. 03.1997 181 JSC "TNK M s Aktobe Chromites A 110, dop.reg. 0 0 Kazchrome" Exploratory № 1238 from 22.09.03g./03. 03.1997 182 JSC "TNK Daulsko Aktobe Chromites P 1258/28.10.20 0 0 Kazchrome" Kokpekti Sq. 03 183 JSC "TNK Ms "20 years Aktobe Chromites A 110/03.03.199 0 0 Kazchrome" of Kaz. SSR," 7 South Quarry 184 JSC "TNK Spetsotvaly Aktobe Chromites A 665/26.04.200 0 0 Kazchrome" 1 185 JSC "TNK vault Aktobe Chromites A 110, dop.reg. 124905 183477.3 Kazchrome" № 1238 from 22.09.03g./03. 03.1997 186 JSC "TNK MIa Million, Aktobe Chromites A 110, dop.reg. 0 0 Kazchrome" May Day, № № 1238 from 21, Diamond 22.09.03g./03. Pearl 03.1997 187 JSC "TNK Shlakootval Aktobe slag A 797/03.11.200 0 0

585858 EITI in Kazakhstan: Scoping Study

Kazchrome" AZF 1 188 JSC "TNK M s Shokash Aktobe titanium, A 426/17.03.200 226.3 95.9 Kazchrome" zircon 0 189 JSC "TNK M s Youth Aktobe Chromites A 110, dop.reg. 0 0 Kazchrome" № 1238 from 22.09.03g./03. 03.1997 190 JSC "TNK" East Kamys Karaganda Manganese A GKI 339.3 836.5 Kazchrome " (center) 162/19.01.199 8 191 JSC "TNK" Tour Karaganda Manganese A 380/24.11.199 1326.9 1241.1 Kazchrome " (center) 9 TOTAL: 126797.5 185650.8 90 192 JSC "Electric Rich Karaganda Manganese A 324/04.05.199 143.7 264.2 Factory Temirtau" (center) 9 91 193 JSC Alpys Pavlodar Gold A 293/19.02.199 335.6 1260.9 "Maikainzoloto" 9 194 JSC Maykain "B" Pavlodar Gold A 349/26.07.199 1072.8 2425.3 "Maikainzoloto" 9 TOTAL: 1408.4 3686.2 92 195 JSC "Corporation" mth Shalgam Karaganda Molybdenum RD 2773/28.08.20 1500 1500 Courtesy " (center) 08 93 196 JSC "Zhairemskiy Zhomart Karaganda Manganese RD 683/07.06.200 1642.6 1113.2 GOK" (center) 1 197 JSC "Zhairemskiy West Zhomart Karaganda Manganese RD 672/14.05.200 0 0 GOK" (center) 1 198 JSC "Zhairemskiy Ushkatyn III Karaganda Manganese A 71/29.11.1996 1526.3 13933.6 GOK" (center) 199 JSC "Zhairemskiy I Ushkatyn Karaganda Manganese A 837/25.12.200 858.6 0.3 GOK" (center) 1 TOTAL: 4027.5 15047 94 200 JSC "Eurasian Ekibastuz, ps Pavlodar Coal A 267/23.11.199 12683.7 17855.6 Energy East 8 Corporation" 95 201 JSC "Mining cake Cake Kuduk Pavlodar Gold A 1182/10.06.20 516.3 6.8 Kuduk" 03 202 JSC "Mining cake TMO Pavlodar Gold A 1203/22.08.20 155.2 98.7 Kuduk" Tortkuduksko 03 y PF 203 JSC "Mining Kudyk Finding Pavlodar Gold RD 2719/21.07.20 0 1.3 Cake" 08 TOTAL: 671.5 106.8

595959

96 205 JSC "MMC Southern Akmola Gold P 2527/27.12.20 0 0 Kazakhaltyn" guard Tobe (center) 07 206 JSC "MMC Bestyube Akmola Gold RD 761/11.10.200 0 0 Kazakhaltyn" (technological (center) 1 education tailings) 207 JSC "MMC Quartzite Hills Akmola Gold A 145/07.12.199 0 0 Kazakhaltyn" (center) 7 208 JSC "MMC Aksu Akmola Gold RD 762/11.10.200 0 0 Kazakhaltyn" (technological (center) 1 education tailings) 209 JSC "MMC Zholymbet Akmola Gold RD 917/03.04.200 0 0 Kazakhaltyn" (technological (center) 2 education) 210 JSC "MMC Aksu Akmola Gold A 145/07.12.199 858.2 4483.7 Kazakhaltyn" (center) 7 211 JSC "MMC Zholymbet Akmola Gold A 145/07.12.199 1713.7 4727.6 Kazakhaltyn" (center) 7 212 JSC "MMC Bestyube Akmola Gold A 145/07.12.199 2048 5202.9 Kazakhaltyn" (center) 7 213 JSC "MMC" Kaskabulaksk East Gold P 2526/3624 39.4 41.5 Kazakhaltyn " y Account. Kazakhstan TPI/27.12.200 7 TOTAL: 4619.9 14414.1 97 214 Altynsaygeo LLP Zhetysuiskiy Almaty Gold P 2809/08.10.20 0.3 3 (Bizhe2) 08 215 Altynalmas, AK. Akbakai! Zhambyl Gold A 68/15.10.1996 511.9 221.2 216 Altynalmas, AK Career! Zhambyl Gold A 1089/29.12.20 821 739.5 02 217 Altynalmas, AK Svetinskoe Zhambyl Gold A 257, 0 0.1 2359/21.10.19 98 TOTAL: 1332.9 960.8 98 218 Akbastau JV, NAC Budenovskoye South Uranus RD 2487/20.11.20 589.7 829.9 Kazatomprom, Inc. , uch. Number Kazakhstan 07 3 and number 4 OK! 219 Akbastau JV, NAC Budenovskoye South Uranus RD 2488/20.11.20 1945.6 3108.3 Kazatomprom, Inc. , uch. Number Kazakhstan 07 1 OK!

606060 EITI in Kazakhstan: Scoping Study

TOTAL: 2535.2 3938.2 99 220 TENIR LOGISTIC Tymlay ore Zhambyl Iron P 2552/21.01.20 1.12 122 LTD field 08 221 TENIR LOGISTIC Tymlay! Zhambyl Titan P 2235/22.12.20 2.22 37.8 LTD 06 TOTAL: 159.8 100 222 AVENUE, LLC Kulantau! South Vermiculite A 2183/26.10.20 2.17 103 Kazakhstan 06 101 223 "Kazkuper" Benkala Aktobe Copper RD 2482/15.11.20 583.8 138.6 07 102 224 CAH "Quartz" Kenderlyksko East Coal A 38/1295/29.02 102.4 452.7 e Kazakhstan .1996 Total (above threshold) 699145.8 1721929.8 Less than $ 100,000

103 225 Yuzhspetsgeologiya Mynaralskoe! Zhambyl Gold P 2687/12.06.20 1.2 1.5 LLP ore field 08 104 226 NonFerrous Kogadyr VI! Zhambyl Gold RD 1576/20.11.20 16 1.5 Engineering Ltd. 04 105 227 KhanTengri, CP Bayankal OK! Almaty Gold RD 652/13.04.200 432.5 54.1 SA 1 106 228 Branch "Newmont North Karaganda Gold RD 833/24.12.200 0 0 Kazakhstan Gold Balkhash area (center) 1 Ltd." 107 229 TOO "KazGeorud" Estuary Aktobe Copper A 2593/17.03.20 0 78.4 08 108 230 TsesAstana LLP mth North phosphorite RD 2690/13.06.20 0 0 phosphorite Kazakhstan 08 glauconite sands Ualihanovsko go District 109 231 TOO Kazakhstan Drozhilovskoe Oil and Gas Molybdenum RD 1606/07.12.20 0 6.2 Russian joint Industry 04 venture company ore 110 232 Prime Metals Ltd E Akkarginsky Oil and Gas nickel, cobalt P 2485/19.11.20 0 0 mail.Email. Pi. Account. Industry 07 111 233 TOO PC Nurdaulet Tails Akmola Gold A 1210/26.08.20 36 13 Stepnyakskoy (center) 03 factory 112 234 TOO PC Zhosabay Karaganda Gold P 1016/23.10.20 1.9 4.9 "Nurdaulet" (center) 02

616161

113 235 PIC TOO Western Area Oil and Gas Gold P 2639/05.05.20 0 0 Geoanalitika Hazretskaya Industry 08 114 236 Pavlodar LLP Adaevskoe Oil and Gas Iron RD 2451/21.08.20 0 0 Vtorchermet Industry 07 237 Pavlodar LLP Kopotkinskoe Oil and Gas Iron RD 2170/10.10.20 0 0 Vtorchermet Industry 06 238 Pavlodar LLP Eltayskoe I, II, Oil and Gas Iron RD 2171/10.10.20 0 0 Vtorchermet III Industry 06 TOTAL: 0 0 115 239 TOO Mayatas Mayatasskaya Oil and Gas Gold RD 129/10.12.199 0 3.4 Terry. Industry 7 116 240 TOO Lomonosovsk Oil and Gas Iron RD 3151/20.03.20 1.1 7.4 Lomonosovskoye oye Industry 09 117 241 TOO SEE Complex South Oil and Gas Gold RD 924/30.04.200 0 3.2 Tohtarovsko Industry 2 Barambaevska ya area 118 242 TOO GRK Tokhtar Tohtarovskoe Oil and Gas Gold A 1487/12.08.20 431.1 4.1 Industry 04 119 243 TOO GRK Kundybay Oil and Gas Redkozemnye RD 115/23.05.199 0 0 Kundybay Industry elements 7 120 244 GRK Kazakhstan Shevchenkivs Oil and Gas nickel, cobalt A 556/20.10.200 0 41.2 Nickel LLP ke Industry 0 121 245 GRKAltyn LLP Tobolsk Oil and Gas Titanium, RD 1603/07.12.20 0 0 Kulager Industry zirconium 04 122 246 TOO GRK Delbegeteysko East Emerald RD 64/2259/2426/ 0 0 "Emerald" e Kazakhstan 3186/10.10.19 96 123 247 TOO GRK Keregetasskay Karaganda gold, silver, RD 1609/07.12.20 0 1.1 "Keregetas" a area (center) platinum 04 124 248 TOO GRK Central Karaganda Coal RD 2532/27.12.20 0 0 "Karaotyn" Account. Upp (center) 07 er Sokurskogo m of 125 249 TOO GRK Ouch. Baygul, Akmola Quartzite A 37/19.06.2000 89.4 79.5 "Yereimentau" Maykol (center) 126 250 GIC Ltd. Horizon Berezovskoye Akmola Gold P 2720/21.07.20 3.7 4.6 (center) 08 127 251 Mining Ltd. Karatas I, II, Karaganda Molybdenum A 2162/25.09.20 1055.5 9.4 'Nurdaulet " IV (center) 06 128 252 GeobaytInfo Ltd. Aulie South North Gold A 949/24.05.200 0 0 Priishiskoy Kazakhstan 2

626262 EITI in Kazakhstan: Scoping Study

academic area. 129 253 GFC Baylyusty Baylyusty Akmola Gold A 2262/29.12.20 49.3 24 Altyn LLP (center) 06 130 254 Buzgul Aurum Ltd. Buzgul Oil and Gas Gold P 1809/16.08.20 0 0 Account. Industry 05 131 255 TOO Brendt Kutyuhinskoe Oil and Gas Gold RD 2181/23.10.20 0 59 Industry 06 256 TOO Brendt Tobolsk Area Oil and Gas Gold P 2182/23.10.20 0 0 Industry 06 TOTAL: 0 59 132 257 Ltd. Block Z Stepniak Akmola Gold RD 2107/17.07.20 0.2 0.2 (center) 06 258 Ltd. Block Z Madeniet Akmola Gold RD 2106/17.07.20 1 1 (center) 06 TOTAL: 1.2 1.2 133 259 TOO Aktobegeorud Bersuat1 Oil and Gas nickel, cobalt P 3022/23.02.20 12 0.3 Account. Industry 09 260 TOO Aktobegeorud Podolsky Oil and Gas nickel, cobalt P 3023/23.02.20 45.5 0.3 Account. Industry 09 261 TOO Aktobegeorud Zigansha Sq. Oil and Gas nickel, cobalt RD 3024/23.02.20 0 0.3 Industry 09 TOTAL: 1.2 0.9 134 262 LLP "Kaznikel" Gornostaevsko East nickel, cobalt RD 1349/1396/20 7.14 3.15 e Kazakhstan 46/2658/3372/ 3634 TPI/26.02.200 4 135 263 Company Saransk uchk Karaganda Coal RD 932/15.05.200 0 0 "Edelweiss + ' (square K2, (center) 2 K3) 136 264 TOO Mayozek, Karaganda Gypsum A 6/084/24.07.1 46 32.3 "Tsentrgeolsemka" uch. Kopkudu (center) 998 kkol 137 265 TOO "Uly Tau K" Karakemerska Karaganda titanium P 2861/19.11.20 0 0 ya (center) magnetite ore 08 266 TOO "Uly Tau K" The area in the Karaganda Gold P 1564/01.11.20 0 0 Karaganda (center) 04 region 267 TOO "Uly Tau K" Tesiktasskoe Karaganda Copper RD 2940/29.12.20 0 43.5 (center) 08 TOTAL: 0 43.5 138 268 TOO "Tauke May Day Akmola Gold RD 2128/28.07.20 0 7.12

636363

Stepnogorsk" (center) 06 139 269 LLP "JV" Ward TMO Karaganda Copper RD 2967/21.01.20 0 0.7 Minerals " Karsakpai (center) 09 smelter 140 270 Ltd. "North Katpar" North Katpar Karaganda Tungsten A 1032/04.11.20 1071 19 (center) 02 141 271 TOO "Saryarka Average Ktay Karaganda iron A 2885/09.12.20 70.8 2 IRON" (center) manganese ore 08 272 TOO "Saryarka Big Ktay Karaganda iron A 2886/09.12.20 7.1 5 IRON" (center) manganese ore 08 TOTAL: 77.9 6.9 142 273 TOO "Saryarka Tuebay Karaganda Iron RD 2642/08.05.20 0 1.2 mining" Syurtysuyskay (center) 08 a area 143 274 TOO "PromSnab" South Aktobe Copper P 3025/23.02.20 1.7 1.3 Benkalinskoe 09 144 275 TOO "Prime El Eastern East Copper P 2486/19.11.20 0 0 Metals E Pi" Balkhash 1 Kazakhstan 07 145 276 TOO "parity" Inderskoe, № Atyrau Borate A 2636/05.05.20 1 1.4 № 88, 08 94,95,98,991,9 92,993,994,10 0 146 277 TOO "Oral Power Uzynzhal Karaganda Polymetals RD 2841/06.11.20 1732 7.6 Tools" (center) 08 147 278 TOO "Odak" Zhideliyskaya Karaganda Gold RD 1108/21.02.20 0 9 area (center) 03 148 279 LLP "RPC Chuuldak Aktobe Manganese RD 2052/01.06.20 4.8 18 Manganese" 06 280 LLP "RPC manifestation Aktobe Manganese P 2120/27.07.20 5.2 5.3 Manganese" Bakayskoe 06 TOTAL: 4.8 23.3 149 281 TOO Shointas Karaganda Manganese A 117/09.06.199 44.6 44.4 "Metalterminalservi (center) 7 s" 150 282 TOO "Masalsky Masalskoe Akmola Iron RD 2519/24.12.20 0 9.17 GOK" (center) 07 151 283 TOO "Marum Fire Ouch. Kokkus Karaganda Gold P 2068/14.06.20 1 1.1 Gold" (Yntaly) (center) 06 152 284 TOO "Kyzyl Kain M s Novo Aktobe nickel, cobalt A 546/10.10.200 0 0 Mamytov" Shandashinsko 0 e

646464 EITI in Kazakhstan: Scoping Study

285 TOO "Kyzyl Kain MMamytov s, Aktobe brown coal A 551/19.10.200 242.3 37.2 Mamytov" uchto full 0 time Eastern Ural sky 286 TOO "Kyzyl Kain M s Kara Aktobe nickel, cobalt A 546/10.10.200 47.2 46.4 Mamytov" Obinskoe 0 TOTAL: 289.4 83.6 153 287 Ltd. "Corporation" M s Novo Aktobe nickel, cobalt A 2366/21.05.20 8 6 AsiaInvest " Buranovskie 07 288 Ltd. "Corporation" M s Aktobe nickel, cobalt A 2367/21.05.20 3 3 AsiaInvest " Shandashinsko 07 e 289 Ltd. "Corporation" M s Aktobe nickel, cobalt A 2368/21.05.20 9 6 AsiaInvest " Dzhusalinskoe 07 290 Ltd. "Corporation" M s Aktobe nickel, cobalt A 2369/21.05.20 6 3 AsiaInvest " Zharlybutaksk 07 oe 291 Ltd. "Corporation" M s Aktobe nickel, cobalt A 2370/21.05.20 2 2 AsiaInvest " Aytpayskoe 07 TOTAL: 28 20 154 292 TOO "Comcon" Baykonyrskay Karaganda Gold P 371/29.09.199 0 0 a area (center) 9 155 293 Company "Coal Ouch. Pl.K2 Karaganda Coal RD 2640/05.05.20 12 8.18 Kuat" number 3 in (center) 08 the Karaganda region 156 294 TOO "Ken Tobe" Kedey East Gold RD 2244/27.12.20 5.4 5.2 Kazakhstan 06 157 295 TOO "CascadeH" Kuludzhun East Gold RD 2136/23.08.20 32.2 32.2 Kazakhstan 06 158 296 TOO "Karaoba Karaoba Karaganda Tungsten A 1174/30.05.20 67 8 2005" (center) 03 159 297 TOO "Kazgeorud" Kundyzdy Aktobe copper, zinc A 2555/23.01.20 0 0.2 08 160 298 TOO Plot VII (pl. 2, Karaganda Coal RD 1953/10.02.20 2196.8 98.2 "KazVtorProm" and 3) (center) 06 161 299 Company M s Aschisay Aktobe titanium, RD 2323/11.03.20 58.8 9.1 "Kazakhstan zirconium 07 Minerals Technology" 162 300 Company Re Kartobay Karaganda Manganese RD 2617/23.04.20 6.18 0 "Kazakhstan (center) 08 Manganese"

656565

301 Company Re Aksai Karaganda Manganese, RD 2615/23.04.20 7.13 0 "Kazakhstan (center) iron 08 Manganese" TOTAL: 32.3 0 163 302 TOO Zhaksy Akmola Manganese RD 2050/23.05.20 0 0 "Interenergostroy" Arbasokkansk (center) 06 ayammaking group 164 303 TOO "Zhaltyrbulak" Zhaltyrbulaks Karaganda Gold P 2439/30.07.20 0 7.7 koe ore field (center) 07 165 304 TOO "EhELT" Zhedeusu East Gold RD 3071/04.03.20 6.2 6.2 Kazakhstan 09 166 305 TOO "Esep" Writeoff of Karaganda Coal A 288/13.01.199 2.1 90.8 stocks of (center) 9 mines Dubovskaya 167 306 TOO "ErTai" KyzylEspe Karaganda Polymetals RD 850/27.12.200 1264.1 85.4 (center) 1 307 TOO "ErTai" Berkara Karaganda Polymetals A 1033/04.11.20 1475.5 7.1 (center) 02 TOTAL: 2739.6 92.5 168 308 TOO "Jerkins Piles of Mr. Karaganda quartz A 019/21.08.200 6.14 4.21 Quartz" Aktas (center) 1 169 309 TOO "Dostyk" Maykubenska Pavlodar Gold RD 759/11.10.200 42 49.2 ya area 1 170 310 TOO "Enough is Ouch. Karatas Karaganda Manganese A 752/21.09.200 0 0 enough, Litos" (center) 1 311 TOO "Enough is Ouch. Ushtobe Karaganda Barite P 2568/01.02.20 2.4 3.2 enough, Litos" (center) 08 TOTAL: 2.4 3.2 171 312 TOO "Direct" Zhamantuz Pavlodar Coal RD 3081/05.03.20 0 0 09 172 313 TOO "Didar" Taldyk Aktobe bauxite A 342, dop.reg. 0 38 Aschesay № 1334 from 16.02.04g./30. 06.1999 173 314 TOO "DianaAlia" M s Aktobe nickel, cobalt RD 2176/16.10.20 5 9 Bugetkolskoe 06 174 315 TOO "Darkhan Square. in the Akmola Gold P 2223/14.12.20 0 0 Altyn" North (center) 06 Kazakhstan and Akmola

666666 EITI in Kazakhstan: Scoping Study

areas 175 316 TOO "HESBeta" Charles Karaganda Agate P 656/20.04.200 0 0 (center) 1 176 317 TOO "GRK MLD" Karchiginskoe East Copper RD 2314/3565 96.8 96.8 Kazakhstan tpi/3647 TPI/28.02.200 7 177 318 TOO "GDC Koytas" M s Aktobe nickel, cobalt A 2363/21.05.20 32 10 Shirpakainsko 07 e 319 TOO "GDC Koytas" M s South Aktobe nickel, cobalt A 2364/21.05.20 10 10 Zharlybutaksk 07 oe 320 TOO "GDC Koytas" M s Novo Aktobe nickel, cobalt A 2365/21.05.20 10 54.5 Karagachtinsk 07 oe 321 TOO "GDC Koytas" M s South Aktobe nickel, cobalt A 2371/21.05.20 32 10 Shuulkuduksk 07 oe TOTAL: 84 84.5 178 322 TOO "GDC Account. Kuz Karaganda Coal RD 2148/01.09.20 0 50.4 Kambar" netsk (career (center) 06 field 1 and 2) 179 323 LLC "GOK" uch.Polya Karaganda Coal RD 2497/28.11.20 0 0 Saryarka Coal " sh.Dubovsko (center) 07 Sokurskaya layers K10, K12 180 324 TOO "Galotek" Altynsay Karaganda Gold A 1202/22.08.20 0 41.9 (center) 03 181 325 TOO "EastMining Career Karaganda Gold RD 1021/23.10.20 0 0 Ltd." (center) 02 326 TOO "EastMining Desert Karaganda Gold A 273/30.11.199 0 0 Ltd." (center) 8 TOTAL: 0 0 182 327 TOO "VC Blade IMZ, East Polymetals RD 2191/2705/32 0.8 0.8 Argonaut" slagheap Kazakhstan 72/14.11.2010 number 4 183 328 TOO "Boke" Boka East Gold RD 2436/3083/30. 0 3.11 Vassilyevskoe Kazakhstan 07.2007 ore field 184 329 TOO "Batis Zhilyanskaya Aktobe Kaolin RD 2891/11.12.20 0 66.9 Potassium" 08

676767

330 TOO "Batis Chelkarskaya West Salts RD 2889/11.12.20 0 26 Potassium" Kazakhstan 08 TOTAL: 0 92.9 185 331 TOO "Bast" Maksut East Copper RD 1755/1971/25 77.7 5.7 Kazakhstan 48/2827/3516/ 26.05.2005 186 332 TOO "Balkhash Ouch. Aktas Karaganda Gold RD 1567/09.09.20 90 4.5 Geological gang" 1, 2, (center) 04 polymetallic 187 333 TOO "Asem Tas H" Eastern East Copper P 2845/10.11.20 13 1.1 Balkhash 2 Kazakhstan 08 188 334 TOO "Arman" Keregetas, Karaganda Manganese RD 677/21.05.200 0 0 Shokpartas, (center) 1 midday, NW Bestobe 189 335 TOO "AltynAytas" Zhanama East Gold RD 1469/3752 0 0 Kazakhstan TPI/26.07.200 4 336 TOO "AltynAytas" Plateau East Gold A 148/539/02.12 0 0 Pokrovskoye Kazakhstan .1997 TOTAL: 0 0 190 337 TOO "Altyn Zhiek" Aksu Akmola Gold P 1731/03.05.20 0 33.7 Zholymbetska (center) 05 ya Sq.(Central part) 191 338 TOO Zaisan East Coal RD 2077/23.06.20 0 0 "AltayEnergoServis (Quarry) Kazakhstan 06 " 192 339 TOO Spring Aktobe Copper, zinc A 2478/01.11.20 2 0 "Aktyubinskayamed Aralchinskoe 07 naya company" 193 340 TOO "Aktogai Valley Karaganda Gold P 636/19.02.200 0 7.2 Cape" (center) 1 194 341 TOO "AkTas" Nadyrbay Karaganda Quartzite A 089/22.06.200 84.4 75.3 (center) 7 195 342 TOO "Akmola Tellurium Akmola Gold RD 268/30.11.199 0 0 Gold" Stepokskoe (center) 8 ore field 196 343 Company "Ai Aysko East Copper P 2611/2946/22. 0 0.8 Karaaul" Karaaulsky Kazakhstan 04.2008 reg 197 344 TOO Ekibastuz Pavlodar Cobalt RD 528/04.09.200 0 4.6

686868 EITI in Kazakhstan: Scoping Study

"Autotransservice" Shidertinskaya 0 Group 198 345 TOO "VERTEX M s Aktobe Iron P 1815/25.08.20 6.14 7 HOLDING" Benkalinskoe 05 199 346 Ltd. "Silicon Aktasskoe Karaganda Quartzite A 2810/09.10.20 363.8 72.1 mining" (center) 08 200 347 TOO "Sabtech Zhartas Karaganda iron RD 3524/29.01.20 39.6 29 Jartas Mining" (center) manganese 10 201 348 TOO "ORPEK Kuzhal Karaganda Polymetals RD 2742/01.08.20 0 0 Mineral Resources" (center) 08 349 TOO "ORPEK Bestyube Karaganda Polymetals RD 2741/01.08.20 0 0 Mineral Resources" (center) 08 TOTAL: 0 0 202 350 TOO "KARUAN" Aytkokshe Mangistau Manganese P 2725/30.07.20 7.2 9.5 08 203 351 TOO "Golden Sky" Enbekshi Karaganda Gold P 594/12.12.200 6 3.8 (center) 0 352 TOO "Golden Sky" Sulushoky Karaganda Gold RD 890/18.02.200 0.5 0.5 (center) 2 TOTAL: 6.5 4.3 204 353 TOO "Fonet ErTai Ayak Pavlodar Copper RD 1533/29.10.20 1.26 38.4 AK Mining" Kodzhan 04 205 354 TOO "BAR NEO" Itmurundy Karaganda jade RD 2641/07.05.20 0 7.17 (center) 08 206 355 TOO "Altyn Dala Ashalinsky East Gold P 2098/2751/11. 0 5.2 Mining" Kazakhstan 07.2006 356 TOO "Altyn Dala Uba East Gold P 410/1856/235 1.14 1.14 Mining" Kazakhstan 8/3455/24.02. 2000 TOTAL 6.34 207 357 TOO «MAGMA Tailings of the East technogenic RD 1850/2768/16. 0 1.6 WEST» old tailings Kazakhstan gold 09.2005 JSC "KYC" 208 358 TOO "ARMAN" Shor, eastern East Molybdenum A 2452/21.08.20 3.21 2.16 Account. Kazakhstan 07 209 359 Tentek, Inc. Karamolinska Almaty Manganese A 1772/24.06.20 5.24 2.12 ya area 05 210 360 Tech Kazinvest, Karamurunsko Kyzylorda Gold RD 323, dop.948 0 0 WEC e ore field (2) 1331 (3) 1970 (4) / 06.03.1999 211 361 TazaSuu LLP, Chankanay Almaty Zeolites A 41/07.04.1996 1.8 2.6 Rystas, Ltd.

696969

212 362 Rudgormash LLP, Mynaral Zhambyl Gold A 151/08.12.199 94 0 Balkhash, AGRK 7 213 363 Metalinvest, Inc. Kurdayskaya Zhambyl Gold RD 2230/15.12.20 0.4 35.8 Sq. ! 06 214 364 MALTIPLEKS East 1,2,3 Almaty Polymetals RD 1230/17.09.20 0 57.2 Resources 03 215 365 Korpesay LLP Mynaralskoe! Zhambyl Gold P 1822/01.09.20 0.8 0.8 ore field 05 216 366 Kopal Kopalinskoe Zhambyl Gold P 2440/30.07.20 5.6 1.2 LLP. Geocenter mtion! 07 GTZ LLP 217 367 The company Akmaya Karaganda Cobalt RD 2291/05.02.20 0 0 "MetalTech LTD" (center) 07 218 368 Cox, GRK, Cox! Almaty Shungite A 1068/24.12.20 83.9 93.1 Shungite, TOO.T 02 K., Mining company, "Cox" 219 369 KoksaiMuzbel LLP Koksai! Almaty Copper RD 1777/23.06.20 8.5 8.22 05 220 370 Keskentas LLP Western ore Almaty Gold RD 1417/19.05.20 2.6 2.7 occurrence 04 221 371 Kenes Consulting Naryn Sq. ! Almaty Gold P 2354/19.04.20 0 1.5 Center "Kenes" 07 TOO 222 372 Zertteu III, Ltd. Zhartas Almaty Silver RD 1604/07.12.20 15 5 02 223 373 JSC "BCC" Orient SW Kalb East Gold P 537/1309/193 33.9 33.4 Gold " Kazakhstan 8/20.09.2000 224 374 Zhilandy Zhilandinskay Almaty Gold P 2435/30.07.20 0 8.2 LLP. DATA Mining a! 07 LLP 225 375 Zhetysugeomayning Mtion Almaty Gold RD 2618/23.04.20 9.11 8.26 LLP Dalabay 08 226 376 Zhaisan Zhaisan field Zhambyl Copper A 2619/24.04.20 0 0 Kazakhmys 08 OJSC. IDA Ltd LLP 227 377 Bugut Palm, Inc. Shynbulaksko Almaty Gold RD 269/30.11.199 0 0 e ore field 8 228 378 Betbastau LLP, Betbastau! Almaty Gold RD 720/17.07.200 6.19 10 Nedra, Nurdaulet 1 GRK, Inc., Mining Ltd.

707070 EITI in Kazakhstan: Scoping Study

229 379 Golden Eagle, Fuel Oykaragay! Almaty Coal A 470/12.05.200 37.6 56.6 and Power 0 Company, Inc. 230 380 Balausa Firm LLP Bala Kyzylorda Vanadium A 270/30.11.199 3.22 72.3 Sauskandyk! 8 231 381 AF Companies "Rio Satpaev area Karaganda Copper, P 2327/21.03.20 0 34.2 Tinto Mining and (center) molybdenum, 07 Exploration Ltd." gold 232 381 AO Syrymbet Syrymbet North Tin RD 362/31.08.199 0 9.2 Kazakhstan 9 233 382 JSC "Charaltyn" Ter. Semipalat East Gold RD 37/596/1096/1 0 0 insk. region Kazakhstan 150/1201/139 5/2711/3555 ТПИ/29.02.19 96 234 383 JSC "UMP" Karadzhalskoe East fluorite RD 357/397/973/1 1.8 1.9 Kazakhstan 356/1887/260 2/29.07.1999 235 384 JSC Inderskoe № Atyrau Borate A 2647/12.05.20 0 0 "KazInvestNedry" 106 08 385 JSC Inderskoe № Atyrau Borate A 2646/12.05.20 0 0 "KazInvestNedry" 107 08 386 JSC Inderskoe № Atyrau Borate A 2645/12.05.20 0 0 "KazInvestNedry" 109 08 387 JSC Inderskoe № Atyrau Borate A 2648/12.05.20 0 0 "KazInvestNedry" 105 08 388 JSC Inderskoe № Atyrau Borate A 2643/12.05.20 0 0 "KazInvestNedry" 104 08 389 JSC Inderskoe № Atyrau Borate A 2644/12.05.20 113.5 5.6 "KazInvestNedry" 99 08 390 JSC Inderskoe № West Borate A 2649/12.05.20 0 0 "KazInvestNedry" 96 Kazakhstan 08 TOTAL: 113.5 5.6 236 391 JSC "Aynur Tas" Expected (East Karaganda Gold P 164/15.01.199 0 0 Karatas) (center) 8 237 392 AltynTas JV, Akmanglay, Zhambyl Gold RD 176/21.05.199 0 0 Kazakhstan, Andasay, 8 Australia Zhaydarman, Kengir 238 393 AltynTas JV + AltynTas! Zhambyl Gold RD 176/21.05.199 4.13 1.26 Kazakhstan 8 Australia Ltd. 239 394 Ken Altyn LLP Arharly Almaty Gold RD 485/16.06.200 3.13 7.8

717171

Aktas, LOD 0 240 395 Altai polymetals Hantauskaya Zhambyl Gold P 2566/31.01.20 6.4 9.31 LLP Sq. 08 241 396 ALPET LLP Barite Zhambyl Barite P 2024/14.04.20 1.7 5.1 Account. !!! 06 242 397 Akniet Burg LLP Cocci OK! Zhambyl Gold RD 2772/29.08.20 41.7 43.1 08 243 398 Akbakai MMC Kenzhe me! Zhambyl Gold RD 2577/15.02.20 293 0.2 08 244 399 Golden Sky, Karzhantausko South Gold RD 1535 or 2.5 2.5 Balkhash, of GRK e! ore field Kazakhstan 1538/29.10.20 04 400 Golden Sky Ltd, Sholkyzyl! Almaty Gold RD 998/23.09.200 1 0.5 Balkhash, AGRK 2 TOTAL: 3 TOTAL below threshold 3.5 2375.78 GRAND TOTAL 12326 1724305.58 Proposed materiality threshold as a % of total 99.86%

727272 EITI in Kazakhstan: Scoping Study

C. Oil and Gas subsoil objects Payments (2011)

No. No. Subsoil user Object Area Component Type of Contract no. TIN Taxes (KZT million) compani objects LC es Contract Actual 1 1 TCO Royal (REDD) Atyrau region gas, oil RD 16 | 150900000058 0 1376817 02.04.1993 2 TCO Tengiz Atyrau region gas, oil RD 16 | 150900000058 02.04.1993 TOTAL 0 1376817 2 3 CNPCAktobe Zhanazhol Aktobe region gas, D 76 | 60100000181 94216 163249 condensate, oil 26.09.1997 4 CNPCAktobe Kenkiyak (subsalt) Aktobe region gas, D 76 | 60100000181 45518 91437 condensate, oil 26.09.1997 5 CNPCAktobe Kenkiyak (postsalt) Aktobe region gas, D 76 | 60100000181 18983 26159 condensate, oil 26.09.1997 6 CNPCAktobe Center. Terr.vostoc Aktobe region oil P 968 | 60100000181 36721 87054.2 hnoy Part of the 06.06.2002 Caspian Basin TOTAL 158717 280845 3 7 MMG Kalamkas Mangistau gas, oil RD 170 | 430100000245 110219.8 193010.7 region 17.01.1998 8 MMG Zhetybai Mangistau gas, oil RD 170 | 430100000245 50638.5 56012.7 region 17.01.1998 9 MMG Asar Mangistau gas, oil RD 170 | 430100000245 2583.8 6383.1 region 17.01.1998 10 MMG Zhetybai East Mangistau gas, oil RD 170 | 430100000245 2412.2 2204.2 region 17.01.1998 11 MMG Burmash Mangistau gas, oil RD 170 | 430100000245 541.3 1541.8 region 17.01.1998 12 MMG Akkar North Mangistau gas, oil RD 170 | 430100000245 1583.3 1074.1 region 17.01.1998 13 MMG Alatyube Mangistau gas, oil RD 170 | 430100000245 1473.1 1059.3 region 17.01.1998 14 MMG Karagie North Mangistau gas, oil RD 170 | 430100000245 1268.2 785.6 region 17.01.1998 15 MMG Zhetybai South Mangistau gas, oil D 170 | 430100000245 419.1 703.1

737373

region 17.01.1998 16 MMG Oymasha Mangistau gas, oil RD 170 | 430100000245 159.5 477 region 17.01.1998 17 MMG Ayrantakyr Mangistau gas, oil RD 170 | 430100000245 427.6 361.3 region 17.01.1998 18 MMG Bekturly Mangistau gas, oil RD 170 | 430100000245 397.8 232.4 region 17.01.1998 19 MMG Roadside Mangistau gas, oil RD 170 | 430100000245 211.9 171.3 region 17.01.1998 20 MMG Aschiagar Mangistau gas, oil RD 170 | 430100000245 79.2 97.6 region 17.01.1998 21 MMG Atambayev, Mangistau gas, oil RD 170 | 430100000245 75.6 7.19 Sartyube region 17.01.1998 TOTAL 172490.9 264133.9 4 22 KMG EP Uzen Mangistau oil D 40 | 620100210124 95369 171478 region 29.05.1996 23 KMG EP Karamandybas Mangistau oil D 40 | 620100210124 6656 7708 region 29.05.1996 24 KMG EP Korsak (REDD) Atyrau region gas, oil D 211 | 620100210124 39589 83600 13.08.1998 25 KMG EP Oryskazgan Atyrau region gas, oil D 211 | 620100210124 13.08.1998 26 KMG EP Martyshi Atyrau region gas, oil D 211 | 620100210124 13.08.1998 27 KMG EP Steady Atyrau region gas, oil D 211 | 620100210124 13.08.1998 28 KMG EP Kamyshitovoye Atyrau region gas, oil D 211 | 620100210124 Southeastern 13.08.1998 29 KMG EP Grain Atyrau region gas, oil D 211 | 620100210124 13.08.1998 30 KMG EP Zaburunye Atyrau region gas, oil D 211 | 620100210124 13.08.1998 31 KMG EP Zhanatalap Atyrau region gas, oil D 211 | 620100210124 13.08.1998 32 KMG EP Makat East Atyrau region gas, oil D 211 | 620100210124 13.08.1998 33 KMG EP Makat Atyrau region gas, oil D 211 | 620100210124 13.08.1998 34 KMG EP Tentyaksor Atyrau region gas, oil D 211 | 620100210124 13.08.1998 35 KMG EP Zholdybaev North Atyrau region gas, oil D 211 | 620100210124 13.08.1998

747474 EITI in Kazakhstan: Scoping Study

36 KMG EP Altykul Atyrau region gas, oil D 211 | 620100210124 13.08.1998 37 KMG EP Baichunas Atyrau region gas, oil D 211 | 620100210124 13.08.1998 38 KMG EP Beck Beck Atyrau region gas, oil D 211 | 620100210124 13.08.1998 39 KMG EP Botahan Atyrau region gas, oil D 211 | 620100210124 13.08.1998 40 KMG EP AIs Atyrau region gas, oil D 211 | 620100210124 13.08.1998 41 KMG EP Narmundanak Atyrau region gas, oil D 211 | 620100210124 13.08.1998 42 KMG EP Koshkar Atyrau region gas, oil D 211 | 620100210124 13.08.1998 43 KMG EP Sagiz Atyrau region gas, oil D 211 | 620100210124 13.08.1998 44 KMG EP Tanatar Atyrau region gas, oil D 211 | 620100210124 13.08.1998 45 KMG EP Dossor Atyrau region gas, oil D 211 | 620100210124 13.08.1998 46 KMG EP Reed SouthWest Atyrau region gas, oil P 211 | 620100210124 13.08.1998 47 KMG EP Koschagyl Atyrau region gas, oil RD 413 | 620100210124 0 0 03.03.2000 48 KMG EP Kenbai Atyrau region gas, oil D 37 | 620100210124 0 0 16.01.1996 49 KMG EP Taysogan (blocks) Atyrau region gas, oil RD 327 | 620100210124 0 286.7 12.05.1999 50 KMG EP Firth Atyrau region oil RD 406 | 620100210124 0 0 19.02.2000 51 KMG EP South Eastern Atyrau region oil D 61 | 620100210124 0 0 Novobogatinskoe 28.05.1997 52 KMG EP Areas adjacent to Mangistau oil P 3579 | 620100210124 0 0 Uzen and region 16.06.2010 Karamandybas 53 KMG EP R9 block Atyrau region oil P 1817 | 620100210124 0 0 26.08.2005 54 KMG EP KaratonSarkamys Atyrau region oil P 3577 | 620100210124 0 0 16.06.2010 TOTAL 141614 263072.7 5 55 Karachaganak Karachaganak West gas, RD 381 | 270300007850 134522 216160 Petroleum FIELD Kazakhstan condensate, oil 26.11.1999 Operating BV region

757575

6 56 Kazgermunai Akshabulak within Kyzylorda oil RD 39 | 331000 034798 57722.4 145950.2 blocks XXIX39D; oblast 09.11.1993 XXIX39E; XXX 39A, XXX39E 57 Kazgermunai Nuraly within a Kyzylorda oil RD 39 | 331000 034798 9070.1 22160.7 block XXIX38C oblast 09.11.1993 (partially), XXIX 38E (part), XXIX 38F (part) 58 Kazgermunai Aksai within Kyzylorda oil RD 39 | 331000 034798 0 1.3 exploration blocks oblast 09.11.1993 XXIX38F (part); XXIX39D (partly) XXX38C (in part); XXX39A (in part) TOTAL 66792.5 168112.2 7 59 PetroKazakhst Kumkol Karaganda gas, D 49 | 331000009203 21405.8 29290.3 an Kumkol southeastern part region condensate, oil 10.12.1996 Resources 60 PetroKazakhst Aryskum Kyzylorda oil D 337 | 331000009203 18382.6 29046.7 an Kumkol oblast 24.06.1999 Resources 61 PetroKazakhst Kyzylkiya Kyzylorda oil D 338 | 331000009203 18045.3 24854.7 an Kumkol oblast 24.06.1999 Resources 62 PetroKazakhst Kumkol South Karaganda gas, oil D 73 | 331000009203 12379.6 18959.3 an Kumkol region 09.06.1997 Resources 63 PetroKazakhst East Kumkol field Karaganda oil D 3639 | 331000009203 1142.1 9727.8 an Kumkol within a block region 22.12.2010 Resources XXVIII39A (in part) to (partially), and E (in part) 64 PetroKazakhst Maibulak Karaganda oil D 278 | 331000009203 799.2 1289.9 an Kumkol region 03.12.1998 Resources 65 PetroKazakhst Blocks XXVI37, Karaganda oil P 1928 | 331000009203 1678.4 7547.4 an Kumkol 38.39 (A part, in region 27.12.2005 Resources part), XXVII 37, 38, 39 66 PetroKazakhst Area adjacent to the Karaganda oil P 214 | 331000009203 0 0

767676 EITI in Kazakhstan: Scoping Study

an Kumkol Kumkol field region 24.08.1998 Resources TOTAL 72154.6 113168.7 8 67 Karazhanbasm Karazhanbas North Mangistau oil D 60 | 430600000980 0 73683 unai region 26.05.1997 9 68 Karakudukmu Karakuduk Mangistau oil RD 31 | 430600001175 73286.6 73286.6 nai region 18.09.1995 10 69 Buzachi Northern Buzachi Mangistau gas, oil D 62 | 430100231611 0 70398.4 Operating Ltd region 29.05.1997 11 70 North Caspian KAZ. sector of the Atyrau region gas, oil RD 0 | 18.11.1997 620500001941 51845 58745 Operating Caspian Sea, the Company Blocks: KVI11, KVI12, KVII9, KVII10, KVI15 a + KVI16a , K VII5b + KVII6 + b, KVII11a + K VII12a, KVII12 b + KVII16a, KX 4b + KX8a, K XI5a + KXI6a, KXI1b. 12 71 Kazakhoil Alibekmola Aktobe region gas, D 359 | 61800092203 10629.9 30848.5 Aktobe condensate, oil 10.08.1999 72 Kazakhoil Kozhasai Aktobe region gas, D 359 | 61800092203 8859.1 25432.2 Aktobe condensate, oil 10.08.1999 TOTAL 19489 56280.7 13 73 KuatAmlonMu Konys Kyzylorda oil D 18 | 331000034818 13609.5 22194.8 nay JV oblast 04.11.1994 74 KuatAmlonMu Bektas Kyzylorda oil D 18 | 331000034818 1397.7 4361.1 nay JV oblast 04.11.1994 TOTAL 15007.2 26555.9 14 75 Matin Kara Arna Atyrau region oil D 230 | 600700636671 6947.1 12378.8 Petroleum 07.09.1998 76 Matin Matin Atyrau region oil D 41 | 600700636671 6367 7612 Petroleum 02.07.1996 77 Matin Eastern Kokarna Atyrau region oil RD 223 | 600700636671 6097.4 6212.5 Petroleum 28.08.1998 TOTAL 19411.4 26203.2 15 78 Southsea Oil Kenlyk Kyzylorda oil D 3460 | 582200050163 14824.9 19835.3 oblast 08.12.2009 79 Southsea Oil Blocks XXiX38, Karaganda oil RD 668 | 582200050163 570 1928 39 region 10.05.2001

777777

80 Southsea Oil BlocksXXVIII37 Karaganda oil P 662 | 582200050163 3038.1 5758.2 A, B, D. region 24.04.2001 TOTAL 15394.9 21763.2 16 81 CNPCAh Blinovskoye within Kyzylorda oil D 2808 | 331000042403 5921.6 9816.8 DunMunai the block XX X39 oblast 08.10.2008 C (partially), XXX 40A (in part) 82 CNPCAh Arys Kyzylorda oil RD 221 | 331000042403 4164.6 7364.1 DunMunai oblast 27.08.1998 TOTAL 10086.2 17180.9 17 83 Oil company Aschisay Kyzylorda oil D 161 | 600900063821 11947.1 11987.3 Cor oblast 15.01.1998 18 84 Maersk Oil Dunga, blocks: Mangistau gas, oil D 641 | 61800099585 3359 9193 Kazakhstan XXXV9F (h), region 26.03.2001 GmbH XXXV10D (h) 85 Maersk Oil Negotiated land Aktobe region oil RD 26 | 61800099585 0 1662 Kazakhstan Temir 18.02.1992 GmbH TOTAL 3359 10855 19 86 Kom Munai Komsomolsk Mangistau oil D 1129 | 600400123567 8912.6 9028.1 region 17.03.2003 20 87 Caspian oil Ayrankol / subsalt Atyrau region gas, oil D 1525 | 151000025658 11737.5 7986.7 15.10.2004 21 88 Zhaikmunai Chinarevskoye West gas, RD 81 | 271800014293 16285 6605 JV Kazakhstan condensate, oil 31.10.1997 region 22 89 Tasbulat Oil Turkmenoi + Mangistau gas, oil RD 614 | 600900115806 3472.7 3806.9 Corporation Lay. Ters region 12.12.2000 90 Tasbulat Oil Aktas and adjacent Mangistau oil RD 613 | 600900115806 1108.8 1062 Corporation areas located within region 12.12.2000 a block XXXVII 12E (in part) 91 Tasbulat Oil Tasbulat Mangistau gas, oil D 169 | 600900115806 1352.6 1536 Corporation region 28.01.1998 TOTAL 5934 6404.8 23 92 Sazankurak JV Sazankurak Atyrau region oil RD 80 | 151000027104 2991.3 5501.6 31.10.1997 24 93 ANACO Kyrykmyltyk Atyrau region oil D 29 | 151000021666 2944.2 4753.5 10.08.1995 25 94 Potential Oil UCH. Begaydar Atyrau region oil RD 651 | 600900168224 889.9 3854.7 04.04.2001

787878 EITI in Kazakhstan: Scoping Study

26 95 Arman JV Arman Mangistau gas, oil D 12 | 430600037330 0 3826 region 19.07.1994 27 96 Petroleum Besbolek Atyrau region oil RD 208 | 151000037420 250 3487.2 International 30.07.1998 BV AltiesCompan y (Atyrau Branch) 97 Petroleum Karataykyz Atyrau region oil RD 207 | 151000037420 150.3 316.8 International 30.07.1998 BV AltiesCompan y (Atyrau Branch) 98 Petroleum Alimbai Atyrau region oil RD 1919 | 151000037420 0.7 4.11 International 13.12.2005 BV AltiesCompan y (Atyrau Branch) 99 Petroleum Akzhar Aktobe region oil RD 535 | 61800102919 0 0 International 14.09.2000 BV AltiesCompan y (Aktobe branch) TOTAL 401.1 3815.4 28 100 Samek Blocks A and E Atyrau region gas, oil RD 1117 | 600900554329 1750.2 3798.4 International 04.03.2003 29 101 Skin Marine Atyrau region gas, oil RD 1103 | 600400131546 1692 3420.9 17.02.2003 102 Skin Karatal Atyrau region gas, oil RD 1104 | 600400131546 154.5 80.3 17.02.2003 103 Skin Dauletaly Atyrau region gas, oil RD 1102 | 600400131546 59.5 31 17.02.2003 TOTAL 1906 3532.2 30 104 EmirOil area Aksazvalley Mangistau gas, oil P 482 | 600900501891 3258.4 3459 Emyr region 09.06.2000 31 105 KenSarah On blocks XXXIII Mangistau oil P 1729 | 600400237321 0 3416.9 16 D, E, F; XXXIV region 29.04.2005 16 A, B, C 32 106 Kolzhan Northwest Karaganda oil D 3517 | 600900176907 3140.3 3168.5 Kyzylkiya within a region 19.01.2010

797979

block XXVIII37C (partially) located in Karaganda, Kyzylorda 107 Kolzhan Blocks XXX38D Kyzylorda oil P 1057 | 600900176907 48 141.5 (partly), E, F; XXX oblast 11.12.2002 39D, E (part), F; XXX40D (partly), XXXI38B (partially), C (in part) XXXI39A, B TOTAL 3188.3 3310 33 108 Kazakhturkmu plot Yelemes Aktobe region gas, oil RD 1 | 31.05.1994 600900045240 865.5 1363.3 nai Bekbolat (West Yelemes, Northeast and Southeast Saztobe) 109 Kazakhturkmu Karatobe South Aktobe region oil RD 329 | 600900045240 784.1 749.9 nai 18.05.1999 110 Kazakhturkmu Laktybay, Aktobe Aktobe region gas, oil RD 1 | 31.05.1994 600900045240 7.13 390.6 nai region 2 Urals, Akzharsky zone TOTAL 1663.3 2503.8 34 111 Zhalgiztobemu Zhalgiztobe Mangistau oil D 213 | 600400241528 2374.5 2355.2 nay region 17.08.1998 35 112 Sagiz blocks "A", "B", Aktobe region gas, oil RD 366 | 61800102709 928.7 1553.6 Petroleum "C1", "C2" and 16.09.1999 Company «D» 36 113 SP Fial Mortuk East Aktobe region oil P 310 | 600900118162 667.7 1382.9 31.03.1999 37 114 Amangeldy Amangeldy Zhambyl gas D 611 | 211500103336 512 1287.4 Gas region 12.12.2000 38 115 Khazar Munay North Roadside Mangistau oil RD 444 | 430500000135 1033.7 1283.6 region 07.04.2000 39 116 Tabynai Tabynai Mangistau oil P 3532 | 600400543160 1667.7 1174.6 region 09.02.2010 40 117 Gyural Baklany North Atyrau region oil D 52 | 151000013500 0 1074.8 19.02.1997 41 118 Caspian Oil Alibek South, Aktobe region gas, oil D 2255 | 600900159346 954 904.4 TME located within 29.12.2006 blocks of the XXII 23A (partially), D

808080 EITI in Kazakhstan: Scoping Study

(in part), and E (in part) 42 119 SvetlandOil The October Atyrau region oil D 82 | 51000011064 0 895.4 05.12.1997 43 120 Abi Petroleum Ridge Atyrau region gas, oil RD 1082 | 600700513335 577.8 884.9 Capital 29.12.2002 44 121 Caspian Pearl area of the Mangistau oil RD 1920 | 430100250266 0 748.7 Operating Caspian Sea region 14.12.2005 Company BV Meruerty (Ope rator) 45 122 Lines Jump Karaganda field Aktobe region oil D 3528 | 61800014846 777.7 731.5 within the block 05.02.2010 XXIII19D (partly) 46 123 KMK Munay Kokzhide within a Aktobe region oil RD 50 | 60100210027 0 543.3 block XXII22A 30.12.1996 (part), B (partially), and C (in part) 124 KMK Munay Mortuk Aktobe region gas, oil RD 731 | 60100210027 0 79.4 01.08.2001 125 KMK Munay Kumsay Aktobe region oil RD 51 | 60100210027 169.6 2.2 30.12.1996 TOTAL 169.6 642.9 47 126 Prikaspian Mynteke South Atyrau region oil RD 553 | 600900130403 715.9 619.4 Petroleum 19.10.2000 Company 48 127 Tandan Zhylankabak Atyrau region gas, oil RD 34 | 150100238928 0 450.8 Petroleum 27.09.1995 128 Tandan Zholdybaev Atyrau region gas, oil RD 34 | 150100238928 0 163.9 Petroleum 27.09.1995 TOTAL 0 614.7 49 129 SP Tenge Tenge field Aktobe region oil D 30 | 430700004272 154 604 01.09.1995 50 130 Aral East Zhagabulak Aktobe region oil D 3582 | 600700199403 0 52.6 Petroleum 28.07.2010 Capital 131 Aral North area Aktobe region oil P 1081 | 600700199403 102.4 465 Petroleum 29.12.2002 Capital TOTAL 0 52.6 51 132 Embavedoyl South Kamyskul Atyrau region oil D 43 | 151000013495 0 512.8 05.07.1996 52 133 N Operating Plot H Mangistau gas, oil RD 2546 | 430100262831 278.6 430

818181

Company region 28.12.2007 53 134 Kazakhmys Akzhar East Square Aktobe region gas, oil P 2373 | 600400524241 101.5 418.4 Petroleum block XXIII20Ғ 22.05.2007 (part), 21A (part), B (partially), O (in part), and E (in part), HHGU21A (in part) to (partially ) 54 135 Company block XXII21 (in Aktobe region gas, oil P 1615 | 600700560172 0 408.3 ADA OIL part), 22 (in part), 07.12.2004 XXIII20 (in part), 21 (in part), 22 (in part), HHІҮ20 (in part), 21 (in part) 55 136 Buzachi oil Karaturun East Mangistau oil D 792 | 430600010394 162.5 225.9 region 02.11.2001 137 Buzachi oil Karaturun Sea Mangistau oil D 793 | 430600010394 157.1 139.9 region 02.11.2001 TOTAL 319.6 365.8 56 138 TobearalOil Tobearal Atyrau region oil D 880 | 150100217093 0 353.5 11.02.2002 57 139 OylTehnoGrup Blocks XIV15 (in Aktobe region gas RD 993 | 600400557600 176.2 328.8 p part), 16 (in part); 18.09.2002 XV14, 15,16 (in part), 17 (in part), 18 (in part), 20 (in part), 21 (in part) ; XVI15, 16 (part), 17 (in part), 18 (in part), 19 (in part), 20, 21; XVII19, 20, 21, 22, 58 140 CPI Munay XXVII18A (in Aktobe region gas, oil P 2127 | 600700553169 250.2 313.7 part) to (partially), 28.07.2006 D, E (part), Ғ (partially), 19D (partly), E (part), Ғ (partially), XXVIII 18A, B , C, D (in part), E, F, 19A, B (in part), C, D, E, F,

828282 EITI in Kazakhstan: Scoping Study

XXIX18A (part), B (partially) 59 141 CaspiOilGas Rakushechnoe Mangistau gas, RD 526 | 600700166165 300.4 297.6 region condensate 25.08.2000 60 142 Rocky Oil Stony Mangistau oil P 75 | 600400621419 0 265.3 region 12.09.1997 61 143 Kumkol Trans Within the block Karaganda oil P 1527 | 331000045793 7.24 212.5 Service XXVII 40 region 15.10.2004 (PART); XXVIII 40 (PART); XXIX 40 (in part), 41 (PART); XXX 40 (in part), 41 (in part) 62 144 Tarbagataj Blocks XXIV76, East gas, oil RD 84 | 620300281263 181.2 181.2 Munay 77,78, XXV76, Kazakhstan 03.12.1997 77.78 region 63 145 Embamunay Tolegen Atyrau region oil RD 529 | 151000028201 0 166.6 06.09.2000 64 146 KolzhanOil Blocks XXIII2, 3, Atyrau region gas, oil RD 557 | 600900500374 140.3 159.5 4, 5, 6; XXIV2, 3, 20.10.2000 4, 5, 6; XXV4, 5, 6; XXVI5, 6 in the Kurmangazy district 65 147 MEERBUSCH Deposit "Kulzhan" Mangistau oil P 2179 | 600700230050 0 126.5 region 19.10.2006 66 148 Operating Urikhtau Aktobe region oil RD 2882 | 61800289151 234.9 126.2 Urikhtau 05.12.2008 67 149 PETROKAZA Blocks XXIX37A, Kyzylorda oil P 240 | 330100220230 40 108.7 KHSTAN B, C, D, E, oblast 18.09.1998 Ventures INC., F. XXXI40, ORIENT 41. XXXII41. PETROLEUM (CENTRAL EYZHA) LTD. 68 150 TetisAralGaz Kyzyloi Field Aktobe region gas D 1734 | 600400081007 3.25 50 within the license 05.05.2005 blocks XXIX23b (in part) to (partially), and e (part), f (part), XXIX24a (partially), d (in

838383

part) 151 TetisAralGaz deposit Aktobe region gas D 3496 | 600400081007 0 39.3 Akulkovskoe 23.12.2009 TOTAL 3.25 89.3 69 152 Zhambai Zhambai Atyrau region gas, oil RD 843 | 151000036477 96.3 84.2 26.12.2001 70 153 KazGPZ Zhetybai South Mangistau oil D 69 | 430700213219 0 33.6 region 17.06.1997 154 KazGPZ KZT West Mangistau condensate, oil D 68 | 430700213219 0 5.22 region 17.06.1997 155 KazGPZ Tasbulat Mangistau gas, oil D 66 | 430700213219 0 8.5 region 17.06.1997 156 KazGPZ Uzen East Mangistau gas, D 458 | 430700213219 0 3.6 region condensate 28.04.2000 157 KazGPZ Aktas Mangistau gas, D 65 | 430700213219 0 2.9 region condensate, oil 17.06.1997 158 KazGPZ Karamandybas Mangistau gas, D 67 | 430700213219 0 8 region condensate 17.06.1997 TOTAL 0 79.1 71 159 TetisAralGaz Akkulka oil and gas Aktobe region gas, P 265 | 600400081007 0 66.9 areas condensate, oil 17.11.1998 72 160 Astana Oil Tortay Atyrau region gas, oil RD 1647 | 31.01.2005 0 63.2 Company 73 161 CorTaj Zhetybai North Mangistau oil RD 1483 | 600400241506 0 55.6 West region 04.08.2004 74 162 EME Masabay Atyrau region oil RD 509 | 600400110725 2.4 54.3 14.07.2000 75 163 KAZPETROL Blocks XXIX38C Kyzylorda gas, oil RD 2231 | 620300256922 32.8 54.2 GROUP (partially), D (in oblast 15.12.2006 part), and E (in part) 76 164 Falcon Oil & Zharkamys West I, Aktobe region gas, oil P 2459 | 600700212789 0 52.5 Gas Ltd. blocks XXIII18 (in 27.08.2007 part), 19 (in part), XXIV18 (in part), 19 (in part), XXV 19 (in part) 77 165 NBK Novobogatinskoe Atyrau region gas, oil RD 992 | 600400123578 0 47.5 West 18.09.2002 Total above threshold 1,034,706.40 3,240,458.5 0 Less than 30,000,000 tenge

848484 EITI in Kazakhstan: Scoping Study

78 166 Zhambyl Zhambyl area Atyrau region oil P 2609 | 150100267426 34.7 7.29 Petroleum 21.04.2008 79 167 Ural Oil and Fedorov block West gas, oil P 468 | 600700234724 7.23 3.27 Gas Kazakhstan 11.05.2000 region 80 168 KMG Exploration blocks Aktobe region gas, oil P 2203 | 600400541131 0 0 Exploration project Teresken 01.12.2006 Assets (R24): XXV21D, E, F, 22 C, (in part), E (part), F (part). 23A, B (in part) to (partially ), and E (part), F (part); HHVІ21A (in part), B, C, D (in part), E (part), F; HHVІІ 21A (in part), B , C, D, E, F 169 KMG Blocks Zharkamys Aktobe region oil P 2193 | 600400541131 0 6.26 Exploration East1, XXIII20 (in 15.11.2006 Assets part), HHІҮ20 (in part), 21 (in part) 170 KMG Temir area within Aktobe region oil P 3578 | 600400541131 0 0 Exploration blocks of the 16.06.2010 Assets twentieth21C, P, 22,23; XXI21C (in part), 22A (part), B (partially), and C (in part), 23 A ; TOTAL 6.26 81 171 North Caspian UCH. Atyrau Atyrau region gas, oil P 1077 | 600400570091 3.25 3.26 Oil 28.12.2002 Development 82 172 Lucent Blocks XXX13F Mangistau oil P 317 | 600900126218 4.16 8.24 Petroleum (part), 14D region 07.04.1999 (partly), E, F; XXXI13C (in part), 14A (partially), B, C (in part) 83 173 Operating Satpayev Atyrau region gas, oil RD 3575 | 151000046969 0 9.21 Satpayev 15.06.2010 84 174 Aktau Transit Zhangurshi, located Mangistau oil P 1011 | 600900172410 2.17 5.21

858585

within blocks region 08.10.2002 XXXIV9F (part); XXXIV10D (in part); XXXV9C (in part); XXXV 10A (in part) in the area Tupkaragan Mangistau region 85 175 Aktau Transit Tyubedzhik, located Mangistau oil P 1010 | 600900172410 5.1 5.1 within blocks region 08.10.2002 XXXIV9D (partly), E (in part) in the area Tupkaragan Mangistau region 86 176 Atyraumunayg Bobek uch.v sector Mangistau gas, RD 2238 | 600900176050 0 11 az KSCS region condensate 22.12.2006 and oil 177 Atyraumunayg Makhambet uch.v ATYRAU gas, RD 2237 | 600900176050 0 11 az KSCS AREA condensate 22.12.2006 and oil TOTAL 0 9.21 87 178 Kurmangazy Kurmangazy Mangistau oil RD 1787 | 430100236535 8.23 4.21 Petroleum structure region 08.07.2005 88 179 Maksat XXVII28 Kyzylorda oil P 2250 | 600500048625 0.4 3.21 (partially), 29 region 29.12.2006 (partially), 30, 31 (partially), XXVIII 28 (part), 29 (partially), 30, 31 (partially), XXX 30, XXXI30 89 180 BNG Ltd On the site Mangistau oil P 2392 | 600900544541 0 1.2 AYYRSHAGYL region 07.06.2007 90 181 TubKaragan uch aTubKaragan Mangistau oil RD 1290 | 620200238810 0 1.2 Operating region 29.12.2003 Company BV Company 91 182 Oil plains Plains within blocks ATYRAU oil RD 1390 | 600400528178 359.5 9.19 AREA 16.04.2004 92 183 Kazkormunay Account. South West gas, oil RD 2196 | 600900579555 0 17 Karpovsky Kazakhstan 28.11.2006

868686 EITI in Kazakhstan: Scoping Study

region 93 184 Galazov and Konys NW Kyzylorda region P 593 | 331000041124 4.14 7.16 the company 12.12.2000 94 185 NursatBauyr XXXII30, 31, Kyzylorda oil P 1581 | 331000048501 0 1.16 and K XXXIII30, 31, region 18.11.2004 XXXIV29 (partially), 30, 31, XXXV30 (partially), 31 in Kyzylorda region 95 186 Marcel Blocks XXX 42, Kyzylorda oil P 2433 | 330100213128 0 13 Petroleum 43 (partially), 44, region 27.07.2007 45, (in part), XXXI, 42, 43 (partially), 44 (partially), 45 (partially), XXXII, 42, 43, 44.45 (part) XXXIII42 (partially), 43 (partially), 44 (partially), 45 (partially) in the SouthKazakhstan and Kyzylorda regions 96 187 Korned Kultuk Mangistau oil RD 192 | 90500223777 0 9.5 region 24.06.1998 97 188 Ozturk Sinelnikovskoye Aktobe region oil RD 606 | 600400092024 0 9.1 Munay area 12.12.2000 98 189 Integration of Bolganmola located West oil P 2744 | 600900138750 0 8.7 Oil partly within Block Kazakhstan 01.08.2008 XX7, 8 region 99 190 Trans Nafta Account. Kamenko West oil P 1595 | 620200231043 0 8.4 The Center vsky Kazakhstan 01.12.2004 region 100 191 PROFIT Blocks XXXII40 Kyzylorda oil P 1810 | 600500095484 7.3 7.8 company A, B, C, D, E, F; region 18.08.2005 XXXIII40A (part), B (partially), C (in part); XXXIII 41A (part), B (partially) With the (partial), E (in part) 101 192 Steppe District West gas, RD 25 | 271800006787 0 7.8

878787

Leopard Ltd. Development Kazakhstan condensate 03.03.1995 JV "Kamensk region and oil Teplovsko Tokarevskaya" 102 193 SK North Mangistau oil P 550 | 600900622578 7.6 7.6 PETROLEUM Karamandybas region 14.10.2000 103 194 Karpovsky Account. Karpovsk West gas, P 2261 | 61800282902 3.5 7.6 North y North, within Kazakhstan condensate 29.12.2006 blocks of XII9 region and oil (partly), 10 (partially), HPІ8 (in part), 9 (partially), 10 (partially), XIVS (part), 9 (in part) 104 195 Munayly Munayly ATYRAU oil RD 1646 | 600900578007 51.8 5.5 Kazakhstan AREA 31.01.2005 105 196 North Caspian Zharkamys East II, Aktobe region gas, oil P 2381 | 600900601478 0 0 Petroleum XXIV20 31.05.2007 (partially), 21 (partially), XXV20 (partially), 21 (partially) 197 North Caspian Blocks XXXIII15 Mangistau oil P 477 | 600900601478 0 0 Petroleum F (part), XXXIV region 26.05.2000 15B (part), C (in part), E (in part), F (part), 16D (partly), E (in part), F (part) 198 North Caspian the area within ATYRAU oil P 2382 | 600900601478 0 0 Petroleum blocks of Carabas AREA 31.05.2007 XXIV7, 8; XXV7, 8 in the Atyrau region 199 North Caspian Balykshi ATYRAU oil P 1418 | 600900601478 0 0 Petroleum AREA 19.05.2004 200 North Caspian Blocks XXXIII15 Mangistau oil P 2383 | 600900601478 0 0 Petroleum F (part), XXXIV region 31.05.2007 15B (part), C (in part), E (in part), F (part), 16D (partly), E (in part),

888888 EITI in Kazakhstan: Scoping Study

F (part) 201 North Caspian Mangystau within a Mangistau oil P 2380 | 600900601478 0 0 Petroleum block XXXVI10 region 31.05.2007 (partially), XXXVII10 (partially) 202 North Caspian Alakol Pool ALMATY oil P 1766 | 620300269044 0 4.2 Petroleum Ltd. AREA 13.06.2005 TOTAL 4.2 106 203 Baybars within the Block Mangistau oil P 2287 | 600900555976 0 3.3 Munai XXXVII10 region 31.01.2007 (partially) 107 204 ARNA Tastobe Mangistau oil P 2379 | 582100230847 2.5 2.6 Petroleum region 29.05.2007 108 205 Nurmunay Southern area Aktobe region gas, RD 2448 | 600700227787 0 2.6 Petrogas within blocks of condensate 20.08.2007 XXX23, 24 and oil (partially), 25 (partially) XXXI23 (in part), 24chastichno, 25 (partially) 206 Nurmunay Northern section Aktobe region gas, RD 2449 | 600700227787 0 0 Petrogas within blocks condensate 20.08.2007 XXVI22, 23 and oil (partially), 24 (partially), 25; XXVII22, 23 (partially); XXVIII 22, XXIX22 TOTAL 0 2.6 109 207 Kobylandy Structure Kubasay Aktobe region oil P 1528 | 582100260511 5.9 2.4 15.10.2004 110 208 Turan Barlau IN BLOCK XXIX Kyzylorda oil P 892 | 600900173627 0 2.1 39C region 21.02.2002 (PARTIALLY) XXX39B (PART), C (in part), LOCATED IN THE REPUBLIC OF KAZAKHSTAN Kyzylorda region 111 209 Branley area of Genghis West oil RD 212 | 600900603518 3.1 0.7

898989

Petroleum Telsu Kazakhstan 17.08.1998 (Petroleum region Brenli) 210 Branley Blocks XXVII 15 ATYRAU gas, oil RD 661 | 600900603518 0.4 0.7 Petroleum C (partially), AREA 24.04.2001 (Petroleum XXVII 16 A Brenli) (partial), D (partly) TOTAL 6.1 1.4 112 211 Energy Novonezhinskaya Kostanai oil P 660 | 391700044417 4 1.4 mercy region 23.04.2001 113 212 3ABestGrupp Blocks XXXV9C Mangistau oil RD 2201 | 600411708319 0 1.3 (partial), T (in part); region 29.11.2006 HHHҮІ9C (partially) 114 213 Bolz within blocks of: West gas, oil P 2040 | 600400120705 0 0.9 XIII14D (partly), Kazakhstan 16.05.2006 E (in part), F (part), region 15D (partly), XIV 13C, F, 14A (part), B (partially) C (in part), D, E, F, 15A (part), D 115 214 Ibex Tamdykol Aktobe region oil RD 398 | 61800269531 0 0.8 Petroleum BV 20.01.2000 116 215 Iskander Oil Sarsenbay Mangistau gas D 1403 | 600700525361 0.8 0.8 region 22.04.2004 117 216 Kokmay Blocks XXVIII15 ATYRAU oil RD 1050 | 600900114918 0 0.6 F (part); XXVIII AREA 29.11.2002 16A (part), B (partially), D (partly), E (in part); F (part); HH1H15 C (in part); XXIX 16A (partially) in the (partially), C (in part) 118 217 South South Gremyachy West gas, oil RD 2130 | 600400558400 8.9 0.5 Gremyachy Kazakhstan 28.07.2006 region 119 218 TNG Rostoshinskoe West gas, oil RD 2575 | 600400510824 0 0.3 Company Kazakhstan 08.02.2008 region

909090 EITI in Kazakhstan: Scoping Study

120 219 GeoinvestK Daria West gas, oil RD 2129 | 600400545222 0 0.2 Kazakhstan 28.07.2006 region 220 GeoinvestK Daria West gas, oil RD 2823 | 600400545222 0 0 Kazakhstan 21.10.2008 region TOTAL 0 0.2 121 221 Mangyshlak Roadside XXXI44 SOUTH gas P 2775 | 600400524252 0 0.2 Munai D (partly), E (in KAZAKHST 29.08.2008 part) AN REGION 122 222 Zhusaly Blocks XXXI36A Kyzylorda oil P 2479 | 600700649255 1.6 0.1 Development (partial), B region 02.11.2007 (partially), C (in part), D, E, F 123 223 SArman Zhusaly area within Aktobe region oil RD 303 | 600700618486 0 0 Trade System blocks 24.03.1999 124 224 Munay Service blocks XXXVII12 Mangistau oil P 2434 | 330100224200 0 0 region 27.07.2007 125 225 Kazneftehim Cop Aktobe region oil RD 2420 | 600700231334 0 0 Cop 11.07.2007 126 226 Company Karazhanbas North Mangistau oil D 2158 | 90500018206 0 0 PhysTech region 14.09.2006 227 Company Karazhanbas North Mangistau oil P 373 | 90500018206 0 0 PhysTech region 07.10.1999 TOTAL 0 0 127 228 Jupiter Energy number 1 sites Mangistau oil RD 2275 | 600400595570 0 0 Petit. KF Ltd. within the XXXVI region 29.12.2006 11F and number 2 within a block XXXVI12D 128 229 WWII Munai blocks Bozoba Aktobe region oil RD 1586 | 600900174130 0 0 22.11.2004 129 230 Turgay Kumkol Akmola region gas, D 38 | 331000019739 0 0 Petroleum condensate 06.05.1996 and oil 130 231 MaksatMunai structure of the Mangistau oil P 1537 | 600300091220 0 0 mounds region 29.10.2004 131 232 KenIOil XXX38B, C; Kyzylorda oil P 1529 | 330100021462 0 0 Kyzylorda XXX39A region 15.10.2004 132 233 Ekogeoneftega Karagan ATYRAU oil RD 429 | 21.03.2000 0 0 z AREA 234 Ekogeoneftega Southern Skin ATYRAU gas, oil D 2888 | 11.12.2008 0 0 z AREA

919191

TOTAL 0 0 133 235 Dosbas JV Saralzhin West oil RD 819 | 271800046775 0 0 Kazakhstan 07.12.2001 region 134 236 KulBas Square blocks West oil RD 1897 | 600400241495 0 0 Kulbas Kazakhstan 11.11.2005 region 135 237 Uralneftegaz Crossborder West oil RD 1894 | 271800002190 0 0 Kazakhstan 09.11.2005 region 136 238 Adai Account. Adaysky ATYRAU gas, oil RD 554 | 150100005390 0 0 Petroleum AREA 19.10.2000 Company 137 239 Atyraumunay Daraymola ATYRAU oil D 206 | 151000005334 0 0 AREA 28.07.1998 138 240 BunceMunai Dossor Southwest ATYRAU gas, oil RD 1538 | 29.10.2004 0 0 AREA 139 241 Bakyt Tau Kemerkol ATYRAU oil P 1580 | 600900596271 0 0 AREA 18.11.2004 140 242 Matin JV Matin ATYRAU oil D 83 | 151000026403 0 0 AREA 30.11.1997 141 243 NC KMG Imashevskoye ATYRAU condensate RD 423 | 620100210025 0 0 AREA 16.03.2000 TOTAL below threshold 455.4 212.08 GRAND TOTAL 1,035,161.90 3,240,670.5 8 Proposed materiality threshold as a % of total 99.99%

929292 EITI in Kazakhstan: Scoping Study

D. Mining Company Payments (2011)

No. No. Subsoil user Object Area Compone Type of LC Contract no. Taxes ($ thousands) compani objects nt es Contract Actual 1 1 CAH "Quartz" Kenderlyksko East Coal D 38/1295/29.02 77456 61649 e Kazakhstan .1996 2 2 "Kazkuper" Benkala Aktobe Copper RD 2482/15.11.20 0 231374 07 3 3 Akbastau JV, Budenovskoe, South Uranus RD 2487/20.11.20 1157 494500 Kazatomprom uch. Number 3 Kazakhstan 07 NAC, Inc. and number 4 4 Akbastau JV, Budenovskoe, South Uranus RD 2488/20.11.20 336402 624362 Kazatomprom uch. № 1 Kazakhstan 07 NAC, Inc. TOTAL: 337559 1118862 4 5 Altynalmas, Career Zhambyl Gold D 1089/29.12.20 620016 61403.7 AK 02 6 Altynalmas, Akbakai Zhambyl Gold D 68/15.10.1996 284040 18132 AK 7 Altynalmas, Svetinskoe Zhambyl Gold D 257, 0 8.7 AK 2359/21.10.19 98 TOTAL: 904056 79544.4 5 8 JSC "MMC Aksu Akmola Gold D 145/07.12.199 18926.8 621091.5 Kazakhaltyn" (center) 7 9 JSC "MMC South Sentry Akmola Gold P 2527/27.12.20 0 0 Kazakhaltyn" Tobe (center) 07 10 JSC "MMC Zholymbet Akmola Gold D 145/07.12.199 35202.7 1481321.1 Kazakhaltyn" (center) 7 11 JSC "MMC Zholymbet Akmola Gold RD 917/03.04.200 0 0 Kazakhaltyn" (technological (center) 2 education) 12 JSC "MMC Aksu Akmola Gold RD 762/11.10.200 0 0 Kazakhaltyn" (technological (center) 1 education tailings)

939393

13 JSC "MMC Bestyube Akmola Gold RD 761/11.10.200 0 0 Kazakhaltyn" (technological (center) 1 education tailings) 14 JSC "MMC Kaskabulaksk East Gold P 2526/3624 52510.3 52510.3 Kazakhaltyn" y Account. Kazakhstan TPI/27.12.200 7 15 JSC "MMC Quartzite Hills Akmola Gold D 145/07.12.199 0 0 Kazakhaltyn" (center) 7 16 JSC "MMC Bestyube Akmola Gold D 145/07.12.199 76626.4 1461416.4 Kazakhaltyn" (center) 7 TOTAL: 130755.9 3563829 6 17 JSC "Mine TMO Pavlodar Gold D 1203/22.08.20 22684.3 26071.4 Cake Kuduk" Tortkuduksko 03 y PF 18 JSC "Mine Cake Kuduk Pavlodar Gold D 1182/10.06.20 25615.1 5265 Cake Kuduk" 03 TOTAL: 48299.4 31336.4 7 19 JSC "Eurasian Ekibastuz, ps Pavlodar Coal D 267/23.11.199 2708300 2998226 Energy East 8 Corporation" 8 20 JSC Zhomart Karaganda Manganes RD 683/07.06.200 166160 293540 "Zhairemsky (center) e 1 GOK" 21 JSC I Ushkatyn Karaganda Manganes D 837/25.12.200 88381.3 44 "Zhairemsky (center) e 1 GOK" 22 JSC Ushkatyn III Karaganda Manganes D 71/29.11.1996 348295 2254108 "Zhairemsky (center) e GOK" 23 JSC Zhairem Karaganda Polymetals D 72/29.11.1996 0 30443 "Zhairemsky Account.Dalne (center) GOK" zapadny TOTAL: 602836.3 2578135 9 24 JSC Maykain "B" Pavlodar Gold D 349/26.07.199 158836.4 408693.6 "Maikainzolot 9 o" 25 JSC Alpys Pavlodar Gold D 293/19.02.199 83650.1 271031.1 "Maikainzolot 9 o" TOTAL: 242486.5 679724.7

949494 EITI in Kazakhstan: Scoping Study

10 26 JSC Rich Karaganda Manganes D 324/04.05.199 6153.9 31584.6 "Temirtauskiy (center) e 9 Electric Factory" 11 27 JSC Ms Youth Aktobe Chromites D 110 dop.reg. 0 0 "Kazchrome" № 1238 from 22.09.03g./03. 03.1997 28 JSC Tour Karaganda Manganes D 380/24.11.199 115624 496259.3 "Kazchrome" (center) e 9 29 JSC Ms "20 years Aktobe Chromites D 110/03.03.199 0 0 "Kazchrome" Kaz. SSR", 7 Quarry South 30 JSC Spetsotvaly Aktobe Chromites D 665/26.04.200 0 0 "Kazchrome" 1 31 JSC M s Millions Aktobe Chromites D 886/13.02.200 0 0 "Kazchrome" (manmade 2 dams) 32 JSC vault Aktobe Chromites D 110 dop.reg. 23411522.5 26821888 "Kazchrome" № 1238 from 22.09.03g./03. 03.1997 33 JSC M s Aktobe Chromites D 110 dop.reg. 0 0 "Kazchrome" Exploratory № 1238 from 22.09.03g./03. 03.1997 34 JSC M s Aktobe Chromites D 110 dop.reg. 0 0 "Kazchrome" Geophysical № 1238 from VII 22.09.03g./03. 03.1997 35 JSC M s Millions, Aktobe Chromites D 110 dop.reg. 0 0 "Kazchrome" May Day, № № 1238 from 21, Diamond 22.09.03g./03. Pearl 03.1997 36 JSC Shlakootval Aktobe slag D 797/03.11.200 0 693.5 "Kazchrome" AFP 1 37 JSC M s Shokash Aktobe titanium, D 426/17.03.200 14642 15154.5 "Kazchrome" zircon 0 38 JSC East Kamis Karaganda Manganes D GKI 86461.8 304971.8 "Kazchrome" (center) e 162/19.01.199 8 TOTAL: 23628250.3 27638967 12 39 JSC Shubarkol Karaganda Coal D 326/08.05.199 1070775 2277142.1

959595

"Shubarkol" (teacher (center) 9 Western) 40 JSC Shubarkol, Karaganda Coal D 391/20.12.199 7083884.3 4633595.2 "Shubarkol" plotto Central (center) 9 TOTAL: 8154659.3 6910737.3 13 41 JSC Ayatskoe, Kostanay Bauxite RD 187/29.05.199 2067509 2776119 Aluminium of Belinsky, 8 Kazakhstan, a Krasnooktyabr subsidiary KBRU 42 JSC Taunsorskoe Kostanay Bauxite P 1925/27.12.20 0 181 Aluminium of 05 Kazakhstan, a subsidiary KBRU 43 JSC East Ayatskoe, Kostanay Bauxite D 2119/26.07.20 305398 625307 Aluminium of uch.1216 06 Kazakhstan, a subsidiary KBRU TOTAL: 2372907 3401426 14 44 JSC Arkalyk, Kostanay Bauxite D 188/29.05.199 285598 569999 Aluminium of North, Lower 8 Kazakhstan, a Ashutsk, subsidiary Upper TBRU Ashutsk, Ushtobinskoe 15 45 JSC Varvara Kostanay Gold D 108/03.03.199 1319619 4200503.4 Varvarinskoye 7 46 JSC Commercial Kostanay Gold P 108/03.03.199 0 1366.9 Varvarinskoye building in 7 Taranovsky, Fedorov, Komsomolsk ptries TOTAL: 1319619 4200503.4 16 47 AO Kostanay Dzhetygarinsk Kostanay Chrysotile D 121/09.12.199 460885 791539 minerals oe asbestos 7 17 48 AO SSGPO Shagyrkulskoe Kostanay Iron P 2769/29.08.20 0 0 08 49 AO SSGPO Sarbaiskoe, Kostanay Iron RD 98/06.02.1997 42788134 64813509 Sokolovsky,

969696 EITI in Kazakhstan: Scoping Study

Kachar, Kurzhunkulsk oe 50 AO SSGPO Sorsk Kostanay Iron D 2629/29.04.20 0 0 08 TOTAL: 42788134 64813509 18 51 JSC FIC Suzdal East Gold RD 47А/495/1155 3642299.7 3807471.9 "Alel" Kazakhstan /1297/1656/26 26/3181/3681 ТПИ/27.07.19 96 19 52 AO Shaimerden Kostanay Polymetals D 298/04.03.199 523700.5 618154.8 Shaimerden 9 20 53 APPAK LLP Mynkuduk South Uranus RD 1797/08.07.20 199851.6 1984449 Kazatomprom (uch.zapadny) Kazakhstan 05 NAC, Inc. 21 54 BaikenU North Kyzylorda Uranus RD 1964/01.03.20 1724731.8 1065700.7 LLP, Kharasan uch. 06 Kazatomprom № 2 NAC, Inc. 22 55 Balausa Bala Kyzylorda Vanadium D 270/30.11.199 3545.4 46978.6 Company LLP Sauskandyk 8 23 56 Betpak Dala Inkai South Uranus RD 1800/08.07.20 55932 5553135.1 LLP JV, Account. № 4 Kazakhstan 05 Kazatomprom NAC, Inc. 57 Betpak Dala Akdala D South Uranus RD 647/28.03.200 1237629.4 7679922.3 LLP JV, Kazakhstan 1 Kazatomprom NAC, Inc. TOTAL: 1293561.4 13233057.4 24 58 Eastern Chiganak Zhambyl Barite D 46,135,4 / 272017.3 223606.9 Uzbekistan, 06.06.2003 LLP, KATEP, JSC 25 59 Mining Moinkum South Uranus RD 3609/31.05.20 0 0 Company Ltd, Sev.chast uch. Kazakhstan 10 Kazatomprom № 3 JSC NAC JSC KZ Kendal 60 Mining Moinkum, South Uranus D 543/28.09.200 477951.9 841768 Company Ltd, plot. № 1 (Part Kazakhstan 0 Kazatomprom YuVost.)

979797

NAC, Inc. 61 Mining Uvanas South Uranus D 73/27.11.1996 355245.9 724783 Company Ltd, Kazakhstan Kazatomprom NAC, Inc. 62 Mining Kanzhugan South Uranus D 75/27.11.1996 621817.2 1558879 Company Ltd, Kazakhstan Kazatomprom NAC, Inc. 63 Mining Karamurun Kyzylorda Uranus D 76/27.11.1999 1347841.2 2851049 Company Ltd, North Kazatomprom NAC, Inc. 64 Mining Mynkuduk South Uranus D 74/26.08.1998 1139072.6 1894785 Company Ltd, Kazakhstan Kazatomprom NAC, Inc. TOTAL: 3941928.8 7871264 26 65 DTOO "GP" Tserkovsky East Gold P 1780/2950/24. 0 0 Sekisovskoe " Account. Kazakhstan 06.2005 66 DTOO "GP" Sekisovskoe East Gold RD 555/1255/173 411357 419981.3 Sekisovskoe " Kazakhstan 9/2217/3220/2 0.10.2000 TOTAL: 411357 419981.3 27 67 EPTAY LLP, Rodnikovoye Zhambyl Polymetals RD 853/28.12.200 350460.1 147634 NOVA ZINC, 1 LLP 68 EPTAY LLP, Chorus Zhambyl Polymetals D 1136/19.03.20 340356.4 12829.4 NOVA ZINC, 03 LLP TOTAL: 690816.5 160463.3 28 69 Zarechnoye South South Uranus RD 2489/20.11.20 0 3128 JV Company Zarechnoye Kazakhstan 07 CLC, Kazatomprom NAC, Inc. 70 Zarechnoye Zarechnoye South Uranus D 996/23.09.200 598883 3913858 JV Company Kazakhstan 2 CLC, Kazatomprom NAC, Inc. TOTAL: 598883 3916986

989898 EITI in Kazakhstan: Scoping Study

29 71 Inkai JV, LLP Inkai № 3 South Uranus RD 507/13.07.200 0 412289.6 Kazakhstan 0 72 Inkai JV, LLP Inkai № 1 № 2 South Uranus D 507/13.07.200 2780834.6 5320025.6 Kazakhstan 0 TOTAL: 2780834.6 5732315.2 30 73 Kazatomprom Jalpak South Uranus P 3610/31.05.20 0 0 JSC NAC Kazakhstan 10 74 Kazatomprom Mynkuduk South Uranus D 1796/08.07.20 2271319 2113733 JSC NAC uch Central Kazakhstan 05 TOTAL: 2271319 2113733 31 75 Kazphosphate Sholaktau Zhambyl phosphorit D 94/05.02.2005 24293.2 36132 Branch LLP es Chulaktau GIC 76 Karatau CCP Cox Zhambyl phosphorit D 94/05.02.1997 576969.5 540202.9 Branch es Company "Kazphosphat e" 77 Karatau CCP Tesay, Zhambyl Technogen D 786/30.10.200 7677.6 2808.5 Branch Zhanatas, ic mineral 1 Company Kistas formations "Kazphosphat e" 78 Karatau CCP Zhanatas Zhambyl phosphorit D 94/05.02.1997 15388.9 16891 Branch es Company "Kazphosphat e" 79 Karatau CCP Aksay Zhambyl phosphorit D 94/05.02.1997 58967.7 59559.7 Branch es Company "Kazphosphat e" 80 Karatau CCP Kokzhon, Zhambyl phosphorit D 94/02.05.1997 8266.3 20144.1 Branch uch. Kistas es Company "Kazphosphat e" 81 Karatau CCP Shiylibulak Zhambyl phosphorit D 94/19.09.2001 5566.2 6546.8 Branch es Company "Kazphosphat

999999

e" TOTAL: 697129.4 682284.9 32 82 Karatau LLP Budenovsoe South Uranus RD 1798/08.07.20 162900 12048327 Kazatomprom uch. № 2 Kazakhstan 05 NAC, Inc. 33 83 KATKO JV Moinkum, South Uranus D 414/03.03.200 4238726.6 7460480 LLP plot. № 1 Kazakhstan 0 (Southern) 84 KATKO JV Moinkum, plot South Uranus RD 414/03.03.200 9890362.2 8735115 LLP number 2 Kazakhstan 0 Tortkuduk, plot number 3 Central TOTAL: 14129088.8 16195595 34 85 Cox, CI, Cox Almaty Shungite D 1068/24.12.20 15205.6 22379.4 Zhung, 02 TOO.TK., Mining company "coke" 35 86 Kulan Coal uch.Kulan Zhambyl Coal D 1610/07.12.20 3839.2 33005.9 Ltd., Center 04 Geologosemka Company 36 87 Kyzylkum North Kyzylorda Uranus RD 1799/08.07.20 1040600 1298303.4 LLP Kharasan uch. 05 Kazatomprom № 1 NAC, Inc. 37 88 Marum heat Zharkulak and Almaty Gold D 58/05.09.1996 71850 46065.3 gold, LLP Zharkulaksk Donarchinska ya zone 38 89 Odaka LLP, Elder Zhambyl Gold D 653/18.04.200 237846.8 209657.9 ABS Beskempir 1 Balkhash, JSC 39 90 Semizbay U Irkol Kyzylorda Uranus D 1801/14.07.20 169412 1767484 MTD, Mining 05 Company Ltd, Kazatomprom NAC, Inc. 40 91 Stroiservice, Sev.Dolormito South Barite D 149/03.12.199 31000.9 37523.8 TOO voe Kazakhstan 7

100 EITI in Kazakhstan: Scoping Study

41 92 Taza Suu LLP Chankanay Almaty Zeolites D 41/07.04.1996 2484.7 2484.7 Rystas, AO 42 93 Teriskey LLP Shova South Gold D 79/25.08.2000 70764.5 47232.4 Kazakhstan 94 Teriskey LLP Lower South Gold RD 79/11.12.1996 7981.9 7735.7 Kumystinskoe Kazakhstan ! 95 Teriskey LLP Kelinshektau South Gold D 79/11.12.1996 9647.6 9710.8 Kazakhstan 96 Teriskey LLP Upper South Gold RD 79/11.12.1996 10018.5 9659.5 Kumysty Kazakhstan 97 Teriskey LLP Zholbarsty South Gold D 79/11.12.1996 54238 46040.7 Kazakhstan TOTAL: 152650.5 120379.1 43 98 TOO "Dank" Mizek East Gold RD 34/725/1151/1 655668.2 655668.2 Kazakhstan 322/2298/351 1/3596 TPI/27.12.199 5 44 99 TOO Karazhyra East Coal D 107/445/675/8 777711.9 873703.2 "Karazhyra Kazakhstan 64/1126/1374/ LTD" 1488/1594/21 80/2718/2959/ 03.03.1997 45 100 TOO "BaKaF uch.polya Karaganda Coal D 3838 146561.6 160792 engineering mine first (center) TPI/02.03.201 LTD" Dubovsky 1 46 101 TOO "Bapy Bapy Karaganda Iron D 1821/27.08.20 124706.9 171152.6 Mining" (center) 05 47 102 TOO "BAR Itmurundy Karaganda jade RD 2641/07.05.20 1344.6 2294.2 NEO" (center) 08 48 103 TOO "Dala Koktenkol Karaganda Tungsten RD 530/08.09.200 0 40570.5 Mining" (center) 0 49 104 TOO "Fonet Ayak Pavlodar Copper RD 1533/29.10.20 660475.5 68849.1 ErTai AK Kodzhan 04 Mining" 50 105 TOO "Nova Akzhal Karaganda Polymetals D 198/27.07.199 178542.4 1637297.4 Zinc" (center) 8 51 106 TOO "ORPEK Bestyube Karaganda Polymetals RD 2741/01.08.20 3504905.3 3505691 Mineral (center) 08 Resources" 107 TOO "ORPEK Kuzhal Karaganda Polymetals RD 2742/01.08.20 23952.8 20306 Mineral (center) 08

101

Resources" TOTAL: 3528858.1 3525997 52 108 TOO Satpaev East ilmenite RD 431/894/1409/ 92910 92326.6 "Satpayevsk Kazakhstan 2061/2507/33 Titanium 22/3985/3985 Mines LTD" ТПИ/28.03.20 00 53 109 TOO "Silicon Aktasskoe Karaganda Quartzite D 2810/09.10.20 67789 51088 mining" (center) 08 54 110 TOO "Akmola Tellurium Akmola Gold RD 268/30.11.199 0 152193 Gold" Stepokskoe (center) 8 ore field 55 111 Company Nadyrbay Karaganda Quartzite D 089/22.06.200 12350.7 14880 "AkTas" (center) 7 56 112 TOO "Aktobe M s Aktobe Iron D 2067/14.06.20 276946 104458.2 TemirSun" Velihovskoe 06 South., Velihovskoe North. 57 113 TOO "Altyn Aksu Akmola Gold P 1731/03.05.20 0 44838 Zhiek" Zholymbetska (center) 05 ya Sq.(Center) 58 114 TOO 11 m field of Pavlodar Coal D 1262/04.11.20 574235.6 490196.8 "Angrensor" the Ekibastuz 03 59 115 TOO "Arman West Kamis Karaganda Manganes RD 671/14.05.200 97771 48864 100" (center) e 1 60 116 TOO "AC" Akzhal East Gold RD 77/3550/29.11 194107.2 206285.3 Miner " Kazakhstan .1996 61 117 TOO Bakyrchik East Gold RD 120/1336/204 526129.6 868605.4 "Bakyrchik Kazakhstan 1/3907 GFC" TPI/02.07.199 7 118 TOO Ter. m of the East Gold RD 120/1336/204 0 0 "Bakyrchik Bakyrchik Kazakhstan 1/3907 GFC" TPI/02.07.199 7 TOTAL: 526129.6 868605.4 62 119 TOO "Bast" Maksut East Copper RD 1755/1971/25 265.7 15325.8 Kazakhstan 48/2827/3516/ 3730 TPI/26.05.200 5

102 EITI in Kazakhstan: Scoping Study

63 120 TOO "Batyr" Mine 18.18 Karaganda Coal D 472/12.05.200 45325.9 74978 bis (center) 0 64 121 TOO "Batis Zhilyanskaya Aktobe Kaolin RD 2891/11.12.20 0 20108.5 Potassium" 08 122 TOO "Batis Chelkarskaya West Salt RD 2889/11.12.20 0 6493.3 Potassium" Kazakhstan 08 TOTAL: 0 26601.8 65 123 LLP "Bogatyr Ekibastuz Pavlodar Coal D 975/29.06.200 6336716 8260853 Coal" 2 66 124 TOO M s Sunrise Aktobe Chromites D 1545, dop.reg. 1500690 3084204 "Sunrise № 2035 from Oriel" 4.05.06g./29.1 0.2004 67 125 Company Sarykol Pavlodar lignite D 888/15.02.200 66949 30821.4 "Gamma" 2 126 Company Taldykolskoe, Pavlodar lignite D 577/24.11.200 8292.2 6765.6 "Gamma" uch. Oriental 0 TOTAL: 75241.2 37587 68 127 TOO "GRK Wed Tech. p. East Gold D 63/612/1954/2 38700.5 39254.2 Vizol" Kurchum Kazakhstan 159/3557/380 8 TPI/10.10.199 6 69 128 TOO "GRK uch. Kuznetsk Karaganda Coal RD 2148/01.09.20 3642 81067 Kambar" (career field 1 (center) 06 and 2) 70 129 TOO "GRK Ms South Aktobe nickel, D 2371/21.05.20 502515.1 4859.3 Koytas" Shuulkuduksk cobalt 07 oe 71 130 TOO "GRK M s Aktobe nickel, D 2363/21.05.20 330342.1 3154.9 Koytas" Shirpakainsko cobalt 07 e 131 TOO "GRK M s New Aktobe nickel, D 2365/21.05.20 325323.5 11060.1 Koytas" Karagachtinsk cobalt 07 oe TOTAL: 1158180.7 19074.3 72 132 TOO "GRK Karchiginskoe East Copper RD 2314/3565 26626.2 26626.2 MLD" Kazakhstan tpi/3647 TPI/28.02.200 7 73 133 TOO "ErTai" KyzylEspe Karaganda Polymetals RD 850/27.12.200 402468.6 12866 (center) 1 134 TOO "ErTai" Berkara Karaganda Polymetals D 1033/04.11.20 213433.2 1587.9

103

(center) 02 TOTAL: 615901.8 14453.9 74 135 TOO "Zherek" Zherek East Gold D 203/503/1158/ 368325 376636 Kazakhstan 1333/1686/23 19/2714/2952/ 3153/3782/27. 07.1998 75 136 TOO Ouch. Saransk Karaganda Methane RD 2750/07.08.20 0 33565.1 "Zhumys (lower levels) (center) 08 Strojservis" 76 137 TOO Plot VII Karaganda Coal RD 1953/10.02.20 93712 16394.8 "KazVtorProm (Square 2 and (center) 06 " 3) 77 138 TOO Ridder East Polymetals D 91/694/828/12 3375649.5 3445640.3 "Kazzinc" Sokolnoe Kazakhstan 50/1265/2221/ 2222/3228/34 89/21.05.1997 139 TOO Shubinsky East Polymetals D 1296/1531/32 317213.6 322242 "Kazzinc" Kazakhstan 22/3776 TPI/30.12.200 3 140 TOO Old and East industrial D 559/693/831/1 508372.4 531164.1 "Kazzinc" Chashinskoe Kazakhstan gold 253/1383/232 0/2782/3223/3 488/07.11.200 0 141 TOO Maleevskoe East Polymetals D 95/634/691/80 12623641.1 18426037 "Kazzinc" Kazakhstan 3/842/1147/12 48/1384/2803/ 3224/3490/21. 05.1997 142 TOO Valley and East Polymetals RD 2450/3230/34 18462 17013 "Kazzinc" Obruchevskoe Kazakhstan 91/3626 TPI/20.08.200 7 143 TOO Ponds or East Polymetals RD 2693/3221/37 0 0 "Kazzinc" number 1 and Kazakhstan 75 number 2 TPI/19.06.200 Ridder Mining 8 144 TOO Tishinskiy East Polymetals D 92/692/827/12 2958338.9 3357847.9 "Kazzinc" Kazakhstan 51/1382/1767/ 3227/3487/21.

104 EITI in Kazakhstan: Scoping Study

05.1997 145 TOO Grehovskoe East Polymetals D 97/696 / / 129331 191214.6 "Kazzinc" Kazakhstan 829/2149/290 3/3225/3484/3 623 TPI/05.02.199 7 146 TOO Solovevsk East Polymetals P 2114/2249/28 0 0 "Kazzinc" block Kazakhstan 02/3226/3485/ 3486/25.07.20 06 TOTAL: 19931008.5 26291158.9 78 147 TOO "Copper M s Priorskoe Aktobe copper, D 2251/29.12.20 989407.6 565381.5 Technology" zinc 06 148 TOO "Copper Ms "October Aktobe Copper D 686, dop.reg. 3578790 5842848.9 Technology" 50" № 1274 from 9.12.03g./21.0 6.2001 TOTAL: 4568197.6 6408230.4 79 149 LLP Sayak1 Karaganda Copper D 243/18.09.199 1306373.1 1310880.5 "Kazakhmys" Kounrad, (center) 8 Tastau 150 LLP Bozshakol Pavlodar Copper D 2494/26.11.20 69019.1 69019.1 "Kazakhmys" 07 151 Kazakhmys Shatyrkul Zhambyl Copper D 583/04.12.200 407211.1 1264391.2 OJSC 0 152 LLP Kosmurun East Copper D 2139/01.09.20 46923.4 46923.4 "Kazakhmys" Kazakhstan 06 153 LLP Sayak4 Karaganda Gold D 1668/18.02.20 88282.8 88282.8 "Kazakhmys" (center) 05 154 LLP Akbastau East polymetals D 2321/11.03.20 1237051.2 1237051.2 "Kazakhmys" Kazakhstan 07 155 LLP JamanAybat Karaganda Copper RD 663/25.04.200 5283162.3 5489858.1 "Kazakhmys" (center) 1 156 LLP Nurkazgan Karaganda Copper RD 109/03.03.199 1923747 1923747 "Kazakhmys" (center) 7 157 LLP Zhezkazgan + Karaganda Copper D 114/21.05.199 12414060.5 14305358.7 "Kazakhmys" Zhylandinskay (center) 7 a group 158 LLP Nikolaev East Polymetals D 113/405/713/1 1388129.6 1395915.2 "Kazakhmys" Kazakhstan 849/3996 TPI/28.05.199 7

105

159 LLP Orel East Polymetals D 62/580/796/11 8690927 8745019.2 "Kazakhmys" Kazakhstan 13/1839/3585 TPI/07.10.199 6 160 LLP Abyz Karaganda Copper D 1681/03.03.20 1671543.4 1671543.4 "Kazakhmys" (center) 05 161 LLP Karagaily Karaganda Polymetals RD 3032/25.02.20 0 0 "Kazakhmys" (center) 09 162 LLP Borly Karaganda Coal D 368/17.09.199 223867.8 223867.8 "Kazakhmys" (center) 9 163 LLP Irtysh East Polymetals D 531/813/1841/ 1543630 1540686.6 "Kazakhmys" Kazakhstan 2311/3584 ТПИ/4010 ТПИ/09.09.20 00 164 LLP Belousovsky East Polymetals D 245/422/790/1 109812.1 109015.1 "Kazakhmys" Kazakhstan 842/2312/361 3ТПИ/4014 ТПИ/30.09.19 98 165 LLP North East Polymetals P 2029/3756 0 0 "Kazakhmys" Nicholas and Kazakhstan ТПИ/3925 academic.Uba ТПИ/4003 ТПИ/4038 ТПИ/17.04.20 11 166 LLP Keregetas Karaganda Iron RD 2495/26.11.20 0 0 "Kazakhmys" (center) 07 167 LLP Balbraun Karaganda Iron RD 2492/26.11.20 0 0 "Kazakhmys" (center) 07 168 LLP Uch.Sarysuysk Karaganda Gold D 2493/26.11.20 0 0 "Kazakhmys" y (center) 07 169 LLP Artemevskoe East Polymetals RD 113/405/713/1 6085615.7 6087640.4 "Kazakhmys" Kazakhstan 849/3996 TPI/28.05.199 7 170 LLP Yubileyno East Polymetals D 664/1067/184 2343734.3 2350154.2 "Kazakhmys" Snegirikhinsk Kazakhstan 6/3997/3997 y ТПИ/4040 ТПИ/25.04.20 01 171 LLP Shemonaikha East Polymetals D 113/405/713/1 1340.5 1213.3

106 EITI in Kazakhstan: Scoping Study

"Kazakhmys" Kazakhstan 849/3996 TPI/28.05.199 7 172 LLP Boschekul Pavlodar Copper P 2623/25.04.20 535.9 535.9 "Kazakhmys" 08 173 LLP Aidarly East Copper RD 2006/2338/35 0 0 "Kazakhmys" Kazakhstan 82TPI/4002 TPI/03.04.200 6 174 LLP Kuu Karaganda Coal D 367/17.09.199 92862.1 92862.1 "Kazakhmys" Chekinskoe (center) 9 175 LLP Aktogai East Copper D 637/658/1642/ 2574.5 2574.5 "Kazakhmys" Kazakhstan 1847/3650 ТПИ/4012 ТПИ/19.02.20 01 TOTAL: 44929867.4 47956003.7 80 176 TOO "Kramds Tekturmas Karaganda Quartzite D 48/02.07.1996 26106.6 34244 quartzite" (center) 81 177 TOO Kyzyltu Akmola Uranus P 1977/10.03.20 0 17516 "Kyzyltu" (center) 06 178 TOO Kyzyltu Akmola molybden D 3058/27.02.20 103971 0 "Kyzyltu" (center) umcopper 09 ores TOTAL: 103971 17516 82 179 TOO Shoptykolskoe Pavlodar Coal D 313/31.03.199 1043271 1046623 "Maikuben 9 West" 83 180 TOO "NPP Chuuldak Aktobe Manganes RD 2052/01.06.20 33291.5 17090.4 Manganese" e 06 181 TOO "NPP manifestation Aktobe Manganes P 2120/27.07.20 0 121.5 Manganese" Bakayskoe e 06 TOTAL: 33291.5 17090.4 84 182 LLP "On Saryadyr Akmola Coal D 147/07.12.199 162683.4 94953 Olzha" (center) 7 85 183 TOO "Orken" Kentobe Karaganda Iron D 59/10.11.1996 419885.8 593508.2 (center) 184 TOO "Orken" West Karazhal Karaganda Iron D 82/20.12.1996 327439 652860.6 (center) TOTAL: 747324.8 1246368.8 86 185 TOO "Sarah TMO Karaganda copper RD 2447/20.08.20 137884 139363 penalty" Kounradskogo (center) 07 mine

107

87 186 TOO Zhalyn Karaganda Coal D 2884/09.12.20 164494.8 280045.9 "Saryarka (center) 08 ENERGY" 88 187 TOO "Satbor" M s Satimola West Borate RD 1391/19.04.20 0 642289 Kazakhstan 04 89 188 TOO "SGHK" East, the Star Akmola Uranus D 679/23.05.200 1069773 719260.4 (center) 1 90 189 TOO Balazhal East Gold D 851/1344/157 94632.3 94068.7 "Semgeo" Kazakhstan 5/2510/2345/2 706/3277/357 1/3904 ТПИ/28.12.20 01 91 190 TOO Muzbel East Gold D 2908/3009/22. 11627 23557.2 "Taskara" Account. Cent Kazakhstan 11.2008 ral 191 TOO Muzbel East Gold RD 156/1380/149 0 0 "Taskara" Kazakhstan 6/1738/15.01. 1998 192 TOO Taskara East Gold D 88/603/835/16 435340.7 435340.7 "Taskara" Kazakhstan 22/1896/2678/ 3010/14.01.19 97 TOTAL: 435340.7 435340.7 92 193 TOO "Temir M s Aktobe phosphorit D 1872/13.10.20 247860 113307 Service" Chilisayskoe es 05 93 194 TOO Discarded Karaganda Coal D 322/23.04.199 37964.5 46330.8 "Transkomir" stocks of (center) 9 mines 94 195 TOO "Temka" Esymzhal East Manganes RD 565/681/1030/ 19350.8 23262.4 Kazakhstan e 1222/1503/18 04/1868/2004/ 3355/10.11.20 00 95 196 TOO "Ulba Karadzhalskoe East fluorite D 2008/2603/33 7548 21115 FtorKompleks Kazakhstan 24/3591 " TPI/10.04.200 6 96 197 TOO "FML Naymanzhalsk Pavlodar Gold RD 299/04.03.199 59482.3 59481.3 Kazakhstan" aya area 9 97 198 TOO UshShoky Karaganda Gold A 272/23.11.199 98394.2 162905.2 "Outpost" DP (center) 8

108 EITI in Kazakhstan: Scoping Study

"Global Business" 98 199 TOO "Mine section K12, a Karaganda Coal A 408/24.02.200 418631.5 18567.4 West" field b.shaht (center) 0 № 50,51,52,64,83 ,17, 17bis, bis, 2020 m. them. Baiz hanova 200 TOO "Mine Aydagarlinska Karaganda Manganes RD 1051/29.11.20 0 19911.4 West" ya area (center) e 02 TOTAL: 418631.5 38478.8 99 201 TOO "Jubilee" M s Aktobe gold A 830/14.12.200 681588.1 1677236.3 Anniversary 1 202 TOO "Jubilee" Jubilee Aktobe Gold P 2560/28.01.20 1.22 1.11 08 TOTAL: 681588.1 1677236.3 100 203 Mining Ltd. Karatas I, II, Karaganda Molybden A 2162/25.09.20 288200 31093.3 'Nurdaulet " IV (center) um 06 101 204 Gold Land Novodneprovs Akmola Gold RD 486/19.06.200 144582.4 569014 LLP kaya area (North) 0 102 205 TOO GRK uch.Kumysku Karaganda Coal A 687/26.06.200 78705 109161 "Sat Komir" duk, Upper (center) 1 Sokurskoe m th 103 206 TOO GRK Central Mukur East Gold A 67/688/689/10 1443544.6 1443544.6 "Andas Altyn" Kazakhstan 99/1321/1733/ 1882/2297/35 97/3829 ТПИ/21.11.19 96 104 207 GOLD LTD Zhanalyk Akmola Gold A 995/20.09.200 0 221728.9 Zhanalyk (North) 2 105 208 TOO Kazzinc Vasilkovskoye Akmola Gold A 1185/07.07.20 1150524 6123049 (North) 03 106 209 TOO SEE South Oil and Gas Gold P 924/30.04.200 1460 130603.8 Complex Tohtarovsko Industry 2 Barambaevska ya area 107 210 CRC Section Lakeside Oil and Gas Brown A 441/07.04.200 17785.8 15263.6 of Lakeside Industry coal 0 LLC

109

108 211 Metal Trading Komarovsky Oil and Gas Gold RD 633/12.12.200 3572322.8 1572680.3 Ltd. and elevator Industry 0 109 212 TOO Orken Atansor Akmola Iron A 1574/12.11.20 86961.6 232720.2 (North) 04 213 TOO Orken Lisakovsk Oil and Gas Iron A 84/05.01.1997 111368 969872 Industry TOTAL: 198329.6 1202592.2 110 214 TOO Semizbai Akmola Uranus A 2060/02.06.20 135129 1176329 SemizbaiU (North) 06 111 215 JV Saga Creek Uzboy area Akmola Gold RD 84A/28.02.199 0 450611.7 Gold Sary Arka (North) 7 Company 112 216 TOO Tiolayn Obukhov North titanium, A 2160/18.09.20 109303.5 49828 Kazakhstan zircon 06 113 217 TOO TPK w / n number Karaganda Coal RD 2279/12.01.20 8691 18395 "BAS" 10 Sherubaev (center) 07 Nura region 114 218 Ltd. Firm Alakol East Coal A 89/1779/15.01 55032 42940 "Madina" Kazakhstan .1997 115 219 Ltd. Firm byvsh.polya Karaganda Coal A 669/11.05.200 66074 53629 "Rapid" sh.17 and 20 (center) 1 (writtenoff stock) 116 220 UD JSC Eight mines of Karaganda Coal A 144/29.09.199 3169181 3612788 "ArselorMittal the Karaganda (center) 7 Temirtau" coal basin 117 221 Ushger MCC Geres South phosphorit A 3531/09.02.20 15000 71543 SA (SEC Kazakhstan es 10 Ontustik NK AO) 222 Ushger MCC Ushbas1 South phosphorit A 3530/09.02.20 1350 18671 SA (SEC Kazakhstan es 10 Ontustik NK AO) TOTAL: 16350 90214 118 223 ShalkiyaZinc Shalkiya Kyzylorda Polymetals A 935/21.05.200 83671 50945.8 LTD, LLP, 2 TauKen Mining Ltd. 224 ShalkiyaZinc, Talap Kyzylorda Polymetals RD 1617/07.12.20 0 0 Geoinforminv 04 est

110 EITI in Kazakhstan: Scoping Study

TOTAL: 50945.8 Total above threshold 83671 319,209,222 Less than 15,000,000 tenge

119 225 Zhilandy Zhilandinskay Almaty Gold P 2435/30.07.20 0 2580 LLP. DATA a 07 Mining LLP 120 226 AVENUE, Kulantau South Vermiculit A 2183/26.10.20 17492.9 6790.3 LLC Kazakhstan e 06 121 227 Golden Sky, Sholkyzyl Almaty Gold RD 998/23.09.200 218 75 Balkhash, of 2 GRK 228 Golden Sky, Karzhantausko South Gold RD 1535/29.10.20 0 0 Balkhash, of e ore field Kazakhstan 04 GRK TOTAL: 218 75 122 230 Golden Cocci Zhambyl Gold RD 2772/29.08.20 1385.1 3085.5 Compass 08 Jambyl TOO Akniet Burg LLP 123 231 TENIR Tymlay! Zhambyl Titan P 2235/22.12.20 569.1 1155.8 LOGISTIC 06 LTD 232 TENIR Tymlay ore Zhambyl Iron P 2552/21.01.20 6830.2 2504.5 LOGISTIC field 08 LTD TOTAL: 3660.3 124 233 Akbakai Kenzhe mth Zhambyl Gold RD 2577/15.02.20 34262.3 10883 MMC 08 125 234 ALPET LLP Barite Zhambyl Barite P 2024/14.04.20 180.5 909.2 Account. 06 126 235 Altai Hantauskaya Zhambyl Gold P 2566/31.01.20 1761 7087 polymetals Sq. 08 LLP 127 236 Ken Altyn Arharly Almaty Gold RD 485/16.06.200 100919.4 0 LLP Aktas, 0 LOD 128 237 Altynsaygeo Zhetysuiskiy Almaty Gold P 2809/08.10.20 0 1660.5 LLP (Bizhe2) 08 129 238 AltynTas JV Anna Zhambyl Gold RD 176/21.05.199 237.9 2784.5 + Kazakhstan 8 Australia Ltd.

111

130 239 JSC "Aynur Expected (East Karaganda Gold P 164/15.01.199 795 110 Tas" Karatas) (center) 8 131 240 JSC Inderskoe № Atyrau Borate A 2646/12.05.20 6379.1 0 "KazInvestNe 107 08 dry" 241 JSC Inderskoe № Atyrau Borate A 2647/12.05.20 4108.9 0 "KazInvestNe 106 08 dry" 242 JSC Inderskoe № Atyrau Borate A 2648/12.05.20 7791.9 0 "KazInvestNe 105 08 dry" 243 JSC Inderskoe № Atyrau Borate A 2645/12.05.20 6158.8 0 "KazInvestNe 109 08 dry" 244 JSC Inderskoe № Atyrau Borate A 2644/12.05.20 27301.4 417.6 "KazInvestNe 99 08 dry" 245 JSC Inderskoe № West Borate A 2649/12.05.20 4350.5 0 "KazInvestNe 96 Kazakhstan 08 dry" 246 JSC Inderskoe № Atyrau Borate A 2643/12.05.20 5745.7 0 "KazInvestNe 104 08 dry" TOTAL: 61836.3 417.6 132 247 JSC mth Shalgam Karaganda Molybden RD 2773/28.08.20 0 0 "Corporation" (center) um 08 Courtesy " 133 248 JSC "NC" Akshoky3 Karaganda vein quartz A 2887/11.12.20 32076.3 3058.3 SEC (center) 08 "Saryarka" 249 JSC "NC" Zhetymshoky Karaganda Copper RD 3396/14.07.20 0 0 SEC (center) 09 "Saryarka" 250 JSC "NC" D1D6 layers Karaganda Coal A 3644/24.06.20 0 0 SEC of mth (center) 10 "Saryarka" sh.Dolinskaya and 4242 bis sh.polya 251 JSC "NC" Shoptykol Karaganda Polymetals RD 3710/06.09.20 0 0 SEC (center) 10 "Saryarka" 252 JSC "NC" Borly Karaganda Copper RD 3709/06.09.20 0 0

112 EITI in Kazakhstan: Scoping Study

SEC (center) 10 "Saryarka" TOTAL: 32076.3 3058.3 134 253 JSC "UMP" Karadzhalskoe East fluorite RD 357/397/973/1 0 0 Kazakhstan 356/1887/260 2/3423/29.07. 1999 135 254 JSC Ter. Semipalat East Gold RD 37/596/1096/1 1287.7 1287.7 "Charaltyn" insk. region Kazakhstan 150/1201/139 5/2711/3595 ТПИ/29.02.19 96 136 255 JSC AK Desert Karaganda Gold A 273/30.11.199 0 0 "Altynalmas" (center) 8 256 JSC AK Career Karaganda Gold RD 1021/23.10.20 0 0 "Altynalmas" (center) 02 TOTAL: 0 0 137 257 JSC NC Zhartas Karaganda iron RD 3524/29.01.20 0 294.6 "SEC" (center) manganese 10 Saryarka " 138 258 JSC NC SPK Orel Oil and Gas Brown A 3690 181.4 181.4 Tobol Industry coal tpi/16.08.2010 139 259 AO Syrymbet Syrymbet North Tin P 362/31.08.199 0 3280 Kazakhstan 9 140 260 AF Satpaev area Karaganda Copper, P 2327/21.03.20 2928.4 3586.8 Companies (center) molybden 07 "Rio Tinto um, gold Mining and Exploration Ltd." 141 261 Golden Eagle, Oykaragay Almaty Coal A 470/12.05.200 2310 2310 Fuel and 0 Power Company, Inc. 142 262 Betbastau Almaty Gold RD 720/17.07.200 1407.5 1349.5 LLP, Nedra, 1 Nurdaulet GRK, Inc., Mining Ltd. 143 263 Bugut Palm, Shynbulaksko Almaty Gold RD 269/30.11.199 0 446.3 Inc. e ore field 8 144 264 Zhaisan Zhaisan field Zhambyl Copper A 2619/24.04.20 166.3 166.3 Kazakhmys 08

113

OJSC. IDA Ltd LLP 145 265 Zhetysugeoma Mtion Almaty Gold RD 2618/23.04.20 3072 6213.7 yning LLP Dalabay 08 146 266 JSC "BCC" SW Kalb East Gold P 537/1309/193 7664 27381.9 Orient Gold " Kazakhstan 8/3424/3800 TPI/20.09.200 0 147 267 Zertteu III, Zhartas Almaty Silver and RD 1604/07.12.20 2940 1537.8 Ltd. Gold 02 148 268 Kenes Naryn Sq. Almaty Gold P 2354/19.04.20 0 183 Consulting 07 Center "Kenes" TOO 149 269 Keskentas Western ore Almaty Gold RD 1417/19.05.20 45 55 LLP occurrence 04 150 270 Koksai Koksai Almaty Copper RD 1777/23.06.20 0 8015 Muzbel LLP 05 151 271 Kopal Mtion Zhambyl Gold P 2440/30.07.20 0 422.9 LLP. Geocent Kopalinskoe 07 er GTZ LLP 152 272 Korpesay LLP Mynaralskoe Zhambyl Gold P 1822/01.09.20 0 64.7 ore field 05 153 273 Kulan TB, Kulanskoe Zhambyl Coal A 44/06.06.1996 23959 6033.9 LLP (uch.3) 154 274 MALTIPLEK East 1,2,3 Almaty Polymetals RD 1230/17.09.20 3622 2618.9 S Resources 03 155 275 Metalinvest, Kurdayskaya Zhambyl Gold RD 2230/15.12.20 0 1454.7 Inc. Sq. 06 156 276 NC SEC Avantgarde Aktobe Copper RD 3735/04.10.20 0 0 "Batis" 10 277 NC SEC Kokbulakskoe Aktobe Iron RD 3734/04.10.20 0 0 "Batis" 10 278 NC SEC Kokzharly Aktobe Copper RD 3736/04.10.20 0 0 "Batis" 10 279 NC SEC North Aktobe Manganes RD 3733/04.10.20 0 0 "Batis" e 10 280 NC SEC Sarlybay Aktobe Copper RD 3738/04.10.20 0 0 "Batis" 10 281 NC SEC Zharlyasha Aktobe Copper RD 3739/04.10.20 0 0 "Batis" 10 282 NC SEC Zhilanda Aktobe Copper RD 3737/04.10.20 0 0

114 EITI in Kazakhstan: Scoping Study

"Batis" 10 TOTAL: 0 0 157 283 Rudgormash Mynaral Zhambyl Gold A 151/08.12.199 0 3635.5 LLP, 7 Balkhash, AGRK 158 284 Tech Karamurunsko Kyzylorda Gold RD 323/03.06.199 24098 3147 Kazinvest, e ore field 9 WEC 159 285 Tentek, Inc. Karamolinska Almaty Manganes P 642/26.03.200 2.23 2.23 ya area e 1 286 Tentek, Inc. Karamolinska Almaty Manganes A 1778/24.06.20 2183.8 2672.3 ya area e 05 TOTAL: 2183.8 2672.3 160 287 TOO "AR Shor, eastern East Molybden A 2452/21.08.20 4736 4734 MAN" Account. Kazakhstan um 07 161 288 TOO Tailings of the East technogeni RD 1850/2768/16. 0 495.6 «MAGMA old tailings Kazakhstan c gold 09.2005 WEST» JSC "KYC" 162 289 TOO "Altyn Uba East Gold P 410/1856/235 2267.5 2267.5 Dala Mining" Kazakhstan 8/3455/3955 TPI/24.02.200 0 290 TOO "Altyn Ashalinsky East Gold P 2098/2751/32 682.3 682.3 Dala Mining" Kazakhstan 59/3919 TPI/11.07.200 6 TOTAL 2949.8 163 291 TOO "Golden Enbekshi Karaganda Gold P 594/12.12.200 581.2 182 Sky" (center) 0 292 TOO "Golden Sulushoky Karaganda Gold RD 890/18.02.200 221 150 Sky" (center) 2 TOTAL: 221 150 164 293 Ltd. "Inter Bolshevik East Gold A 47/738/1696/2 11738.9 9256.3 Gold Capital" Kazakhstan 109/2228/271 2/2820/24.06. 1996 165 294 TOO Aytkokshe Mangistau Manganes P 2725/30.07.20 4210 2323 "KARUAN" e 08 166 295 TOO Taldykuduksk Karaganda Methane RD 2969/22.01.20 0 822.3 "TaldyKuduk y (center) 09 Gas" uch.Karagandi nskogo

115

coalfield 167 296 TOO M s Aktobe Iron P 1815/25.08.20 2840.5 2641.9 "VERTEX Benkalinskoe 05 HOLDING" 168 297 TOO Ekibastuz Pavlodar Cobalt RD 528/04.09.200 1277.2 1277.2 "Autotransserv Shidertinskaya 0 ice" Group 169 298 Company "Ai Aysko East Copper P 2611/2946/22. 0 0 Karaaul" Karaaulsky Kazakhstan 04.2008 reg 170 299 TOO "Aktogai Valley Karaganda Gold RD 636/19.02.200 0 855.1 Cape" (center) 1 171 300 TOO Spring Aktobe Copper, A 2478/01.11.20 21109.8 0 "Aktyubinskay Aralchinskoe zinc 07 amednaya company" 172 301 TOO Zaisan East Coal RD 2077/23.06.20 0 0 "AltayEnergo (Quarry) Kazakhstan 06 Servis" 173 302 TOO "Altyn Beke Mangistau Bitumen RD 2325/28.12.20 0 2310.3 FTC" 07 174 303 TOO "Altyn Plateau East Gold A 148/539/02.12 0 0 Aytas" Pokrovskoye Kazakhstan .1997 304 TOO "Altyn Zhanama East Gold RD 1469/3752 207.2 0 Aytas" Kazakhstan TPI/26.07.200 4 TOTAL: 207.2 0 175 305 TOO "Arman" Keregetas, Karaganda Manganes RD 677/21.05.200 0 4835 Shokpartas, (center) e 1 midday, NW Bestobe 176 306 TOO "Asem Eastern East Copper P 2845/3741/38 1610.5 1610.5 Tas H" Balkhash 2 Kazakhstan 36 TPI/10.11.200 8 177 307 TOO Ouch. Aktas Karaganda Gold RD 1567/09.09.20 0 0 "Balkhash 1, 2, (center) 04 Geological polymetallic gang" 178 308 TOO "Boke" Boka East Gold RD 2436/3083/39 0 1532.8 Vassilyevskoe Kazakhstan 75 ore field TPI/30.07.200

116 EITI in Kazakhstan: Scoping Study

7 179 309 TOO "VC Blade IMZ, East Polymetals RD 2191/2705/32 0 1028 Argonaut" slagheap Kazakhstan 72/14.11.2006 number 4 180 310 TOO Altynsay Karaganda Gold A 1202/22.08.20 22792 12581 "Galotek" (center) 03 181 311 LLC "GOK" uch.Polya Karaganda Coal RD 2497/28.11.20 366.6 363.9 Saryarka Coal sh.Dubovsko (center) 07 " Sokurskaya layers K10, K12 182 312 TOO "Diana Bogetkolskoe Aktobe nickel, RD 2176/16.10.20 732 0 Alia" cobalt 06 183 313 TOO "Didar" Taldyk Aktobe bauxite A 342, dop.reg. 2064.4 1290.5 Aschesay № 1334 from 16.02.04g./30. 06.1999 184 314 TOO "Direct" Zhamantuz Pavlodar Coal RD 3081/05.03.20 0 51 09 185 315 TOO "Enough Ouch. Karatas Karaganda Manganes RD 752/21.09.200 2081 2158 is enough, (center) e 1 Litos" 316 TOO "Enough Ouch. Ushtobe Karaganda Barite P 2568/01.02.20 0 160 is enough, (center) 08 Litos" TOTAL: 2081 2318 186 317 TOO "Dostyk" Maykubenska Pavlodar Gold RD 759/11.10.200 4945 5099 ya area 1 187 318 TOO "Jerkins Piles of Mr. Karaganda quartz A 019/21.08.200 2144.2 3796.2 Quartz" Aktas (center) 1 188 319 TOO "Esep" Writeoff of Karaganda Coal A 288/13.01.199 49.8 1362.5 stocks of (center) 9 mines Dubovskaya 189 320 TOO Zhedeusu East Gold RD 3071/04.03.20 0 366.6 "EhELT" Kazakhstan 09 190 321 TOO Zhaltyrbulaks Karaganda Gold P 2439/30.07.20 0 677.8 "Zhaltyrbulak" koe ore field (center) 07 191 322 Company M s Aschisay Aktobe titanium, RD 2323/11.03.20 0 1267.9 "Kazakhstan zirconium 07 Minerals Technology" 192 323 TOO Kundyzdy Aktobe copper, A 2555/23.01.20 87.7 154.3

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"Kazgeorud" zinc 08 193 324 TOO South Aktobe Copper P 3025/23.02.20 0 1727.4 "Kazkuper" Benkalinskoe 09 194 325 TOO Karaoba Karaganda Tungsten A 1174/30.05.20 9810 7177 "Karaoba (center) 03 2005" 195 326 TOO Kuludzhun East Gold RD 2136/23.08.20 4595.1 4595.1 "CascadeH" Kazakhstan 06 196 327 TOO "Ken Kedey East Gold RD 2244/3537/27. 217.6 217.6 Tobe" Kazakhstan 12.2006 197 328 Company Ouch. Pl.K2 Karaganda Coal RD 2640/05.05.20 2932.4 2148.9 "CoalKuat" number 3 in (center) 08 the Karaganda region 198 329 TOO Baykonyrskay Karaganda Gold RD 371/29.09.199 7.11 215.4 "Comcon" a area (center) 9 199 330 Ltd. Novo Aktobe nickel, A 2366/21.05.20 59468.5 150.3 "Corporation" Buranovskie cobalt 07 AsiaInvest " 331 Ltd. M s Aktobe nickel, A 2367/21.05.20 13599.5 3.18 "Corporation" Shandashinsko cobalt 07 AsiaInvest " e 332 Ltd. M s Aktobe nickel, A 2370/21.05.20 14622.8 5.31 "Corporation" Aytpayskoe cobalt 07 AsiaInvest " 333 Ltd. M s Aktobe nickel, A 2368/21.05.20 96621.6 266 "Corporation" Dzhusalinskoe cobalt 07 AsiaInvest " TOTAL: 184312.4 466.1 200 334 TOO "Kyzyl M s Kara Aktobe nickel, A 546/10.10.200 0 0 Kain Obinskoe cobalt 0 Mamytov" 335 TOO "Kyzyl MMamytov s, Aktobe brown coal A 551/19.10.200 4231.5 6758.8 Kain uchto full 0 Mamytov" time Eastern Ural sky 336 TOO "Kyzyl M s Novo Aktobe nickel, A 546/10.10.200 7333 4795.6 Kain Shandashinsko cobalt 0 Mamytov" e TOTAL: 11564.5 11554.4 201 337 TOO "Marum Ouch. Kokkus Karaganda Gold P 2068/14.06.20 120 118 Fire Gold" (Yntaly) (center) 06

118 EITI in Kazakhstan: Scoping Study

202 338 TOO Masalskoe Akmola Iron RD 2519/24.12.20 0 1994 "Masalsky (center) 07 GOK" 203 339 TOO Shointas Karaganda Manganes A 117/09.06.199 31663.8 31665.8 "Metaltermina (center) e 7 lservis" 204 340 TOO "Jade Kirov mine Karaganda Coal A 421/10.03.200 117882.7 116550.4 2030" (center) 0 205 341 TOO "Odak" Zhideliyskaya Karaganda Gold RD 1108/21.02.20 0 0 area (center) 03 206 342 TOO "parity" Inderskoe, № Atyrau Borate A 2636/05.05.20 0 210.6 № 88, 08 94,95,98,991,9 92,993,994,10 0 207 343 TOO "Prime Eastern East Copper P 2486/19.11.20 446.6 439 El Metals E Balkhash 1 Kazakhstan 07 Pi" 208 344 TOO Tuebay Karaganda Iron RD 2642/08.05.20 0 3969 "Saryarka Syurtysuyskay (center) 08 mining" a area 209 345 TOO Big Ktay Karaganda iron A 2886/09.12.20 745460.1 165.1 "Saryarka (center) manganese 08 IRON" ore 346 TOO Average Ktay Karaganda iron A 2885/09.12.20 26039.7 65.3 "Saryarka (center) manganese 08 IRON" ore TOTAL: 771499.8 230.4 210 347 Ltd. "North North Katpar Karaganda Tungsten A 1032/04.11.20 242179 5419 Katpar" (center) 02 211 348 LLP "JV" TMO Karaganda Copper RD 2967/21.01.20 0 283 Ward Minerals Karsakpai (center) 09 " smelter 212 349 TOO "Tauke May Day Akmola Gold RD 2128/28.07.20 0 495 Stepnogorsk" (center) 06 213 350 TOO "Uly Tau Tesiktasskoe Karaganda Copper RD 2940/29.12.20 2553.8 3550.4 K" (center) 08 214 351 TOO "Uly Tau Karakemerska Karaganda titanium P 2861/19.11.20 0 0 K" ya (center) magnetite 08 ore 215 352 TOO Mayozek, Karaganda Gypsum A 6/084/24.07.1 46 6.26 "Tsentrgeolse uch. Kopkudu (center) 998 mka" kkol

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216 353 Company Saransk uchk Karaganda Coal RD 932/15.05.200 9647.6 777.9 "Edelweiss + ' (square K2, (center) 2 K3) 217 354 LLP Gornostaevsko East nickel, RD 1349/1396/20 6926.2 6926.2 "Kaznikel" e Kazakhstan cobalt 46/2658/3372/ 3634 TPI/26.02.200 4 218 355 Ltd. Block Z Madeniet Akmola Gold P 2106/17.07.20 148 135 (North) 06 356 Ltd. Block Z Stepniak Akmola Gold P 2107/17.07.20 0 0 (North) 06 TOTAL: 148 135 219 358 TOO Brendt Kutyuhinskoe Oil and Gas Gold P 2181/23.10.20 181630 4391 Industry 06 359 TOO Brendt Tobolsk Area Oil and Gas Gold P 2182/23.10.20 700 685 Industry 06 TOTAL: 182330 5076 220 359 Buzgul Aurum Buzgul Oil and Gas Gold P 1809/16.08.20 0 0 Ltd. Account. Industry 05 221 359 GFC Baylyusty Akmola Gold A 2262/29.12.20 2.18 8643.2 Baylyusty (North) 06 Altyn LLP 222 360 GeobaytInfo Aulie South North Gold A 949/24.05.200 423354 0 Ltd. Priishiskoy Kazakhstan 2 academic area. 223 361 GIC Ltd. Berezovskoye Akmola Gold P 2720/21.07.20 870.4 2936.4 Horizon (North) 08 224 362 TOO GRK Ouch. Baygul, Akmola Quartzite A 37/19.06.2000 9749 8734 "Yereimentau" Maykol (center) 225 363 TOO GRK Central Karaganda Coal RD 2532/27.12.20 0 0 "Karaotyn" Account. Upp (center) 07 er Sokurskogo m of 226 364 TOO GRK Keregetasskay Karaganda gold, RD 1609/07.12.20 0 0 "Keregetas" a area (center) silver, 04 platinum 227 365 GRK Shevchenkivs Oil and Gas nickel, A 556/20.10.200 1700 2258.4 Kazakhstan ke Industry cobalt 0 Nickel LLP 228 366 TOO GRK Kundybay Oil and Gas Rareearth P 115/23.05.199 0 0 Kundybay Industry elements 7

120 EITI in Kazakhstan: Scoping Study

229 367 TOO GRK Tohtarovskoe Oil and Gas Gold A 1487/12.08.20 60867.4 3386.3 Tokhtar Industry 04 230 368 TOO Lomonosovsk Oil and Gas Iron P 3151/20.03.20 501.5 1892.2 Lomonosovsk oye Industry 09 oye 231 369 TOO Mayatas Mayatasskaya Oil and Gas Gold P 129/10.12.199 0 0 Terry. Industry 7 232 370 Pavlodar LLP Adaevskoe Oil and Gas Iron P 2451/21.08.20 1355.9 0 Vtorchermet Industry 07 371 Pavlodar LLP Kopotkinskoe Oil and Gas Iron P 2170/10.10.20 713.6 0 Vtorchermet Industry 06 372 Pavlodar LLP Eltayskoe I, II, Oil and Gas Iron P 2171/10.10.20 571.8 0 Vtorchermet III Industry 06 TOTAL: 2641.3 0 233 373 PIC TOO Western Area Oil and Gas Gold P 2639/05.05.20 0 121 Geoanalitika Hazretskaya Industry 08 234 374 TOO PC Zhosabay Karaganda Gold P 1016/23.10.20 92 92 "Nurdaulet" (center) 02 235 375 TOO PC Tails Akmola Gold A 1210/26.08.20 29538.5 2410 Nurdaulet Stepnyakskoy (North) 03 factory 236 376 TOO Tarutino East Tarutino Oil and Gas copper P 3590 0 1640.6 ore occurrence Industry gold ore tpi/21.05.2010 237 377 TsesAstana mth North phosphorit P 2690/13.06.20 0 386.2 LLP phosphorite Kazakhstan e 08 glauconite sands Ualihanovsko go District 238 378 TOO "GDC South Aktobe nickel, A 2438/30.07.20 3626.3 2151.2 Zhety Shirpakainsko cobalt 07 Kazyna" e 379 TOO "GDC North Aktobe nickel, A 2437/30.07.20 2546.5 2189.5 Zhety Christmas cobalt 07 Kazyna" TOTAL: 6172.8 4340.7 239 380 TOO Estuary Aktobe Copper A 2593/17.03.20 87.7 154.3 "KazGeorud" 08 240 381 TOO Rodnikovoe East Gold RD 1588/3265/39 732.1 0 «BENEFIT Kazakhstan 84/4019 ltd» TPI/23.11.200 4 241 382 KhanTengri, Bayankal Almaty Gold RD 652/13.04.200 541.8 590.2

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CP SA 1 242 383 NonFerrous Kogadyr VI Zhambyl Gold RD 1576/20.11.20 116.8 183.1 Engineering 04 Ltd. 243 384 Yuzhspetsgeol Mynaralsko Zhambyl Gold P 2687/12.06.20 0 8.3 ogiya LLP ore field 08 TOTAL below threshold 2080277.2 429,315.36 GRAND TOTAL 223720033.8 319,638,537.4 6 Proposed materiality threshold as a % of total 99.87%

122 EITI in Kazakhstan: Scoping Study

E. Stakeholders Consulted

NamNameeee Position OrganisOrganisationation

Murat Saiduakasov Deputy Chairman Committee of Geology and Subsoil Resources Usage Bazarbai Nurabayev Director of RCGI Republican Center of Geological Information Ruslan Baimishev EITI Officer, deputy director of RCGI Committee of Geology and Subsoil Resources Usage Dinara Satpayeva EITI Officer Committee of Geology and Subsoil Resources Usage Elvira Djantureeva Director of the department of subsoil use Committee of Geology and Subsoil results’ analyses, RCGI Resources Usage Lazzat Ibrayeva Leading expert of the department of Committee of Geology and Subsoil subsoil use results’ analyses, RCGI Resources Usage Tauken Oshakbayev Tax Commitee Altynai Eslyamova Tax Committee Bolat Akchulakov Vice -Minister Ministry of Oil and Gas Baurzhan Umirzakov Ministry of Oil and Gas Michael Roberts Project Leader Policy Advisory Group Tatiana Sedova SEGOM Consultant World Bank (Almaty) Yerlan Akishev Operations manager World Bank (Astana) Dyveke Rogan EITI International Secretariat , Oslo Sam Bartlett EITI International Secretariat, Oslo Yerlik Karazhan Senior Advisor, Community Affairs & North Caspian Operating Company Sustainable Development Ramazan Zhampiisov Acting Executive Director Kazenergy - Kazakhstan Association of Oil - Gas and Energy Sector Orgs Maulen Namazbekov Kazenergy - Kazakhstan Association of Oil - Gas and Energy Sector Orgs Annagul Bairyyeva Senior Coordinator, Government Relations Statoil, Kazakhstan and Public Affairs Lyazzat Taimanova Financial Manager Stat oil, Kazakhstan Anton Rushakov Shell, Kazakhstan Nataliya Yantsen Director Tax Culture Fund Ekaterina Garzha Auditor SAPA Consulting

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F. Key Documents

The following are the key documents that were reviewed during the course of the validation exercise: » Five EITI Reconciliation Reports for Kazakhstan (2005-9) » EITI in Kazakhstan Validation Report (August 2010) » International Secretariat Review (February 2012) » 2010/2011 Terms of Reference » NSC Minutes » MOU and NSC Guidelines » Revenue data for 2010 (supplied by MINT) » 2010 Subsoil Law » 2011 Subsoil Bylaw

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