ukraine eiti report the abbreviated version EIti report The abbreviated version

This report is abbreviated version of National EITI Report of Ukraine 2017 and intended solely for presentation purpose. For detailed information use National EITI Report of Ukraine 2017.

Photo: Envato Elements EITI Report of Ukraine 2017

September Parliament passed the Law of Ukraine No. 2545-VIII EXTRACTIVE INDUSTRIES TRANSPARENCY “On providing transparency in the extractive industries” The 2018 INITIATIVE (EITI): INFORMATION ON THE May development Publication of Ukraine’s third national EITI Report 2018 INITIATIVE AND HISTORY OF ITS DEVELOPMENT of EITI in July IN UKRAINE Ukraine 2017 The first validation of Ukraine by the EITI International Secretariat

February Publication of Ukraine’s second national EITI Report, which cover two calendar Information on the Initiative 2017 years and additional extractive industries Parliament passed the Law of Ukraine No. 1793-VIII «On Amendments to the Budget Code of The Extractive Industries Transparency The governance and control over the EITI December Ukraine regarding Assignment of the Rental Fee for the Use of Minerals for development of Oil, Initiative (EITI) is a global Standard that has the implementation in a given country are executed by a 2016 Natural Gas, and Gas Condensate»: 5% of revenues from royalties for the use of minerals for the main purpose of promoting the transparency Multi-Stakeholder Group (MSG), which should include extraction of hydrocarbons will be allocated to the local budgets starting from 1 January 2018 of revenues of a state from natural resources. the representatives of the government, business The countries implementing the EITI Standard and civil society. Ukraine also has the EITI National December Publication of Ukraine’s first national EITI Report should disclose the information on tax and other Secretariat, which provides administrative support and 2015 payments received by the state from natural coordinates the activities of the EITI implementation resources extractive companies, the procedures in Ukraine. 16 June Parliament passed the Law of Ukraine No. 521-VIII “On Amendments to Certain Legislative Acts of Ukraine for granting permits (licenses) for the use of natural on Ensuring the Transparency in the Extractive Industries” resources and other information related to the use More information on EITI in Ukraine can be found on 2015 of natural resources. the website www.eiti.org.ua 17 October 2013 Ukraine was accepted as an EITI Candidate Country

10 October The EITI Multi-Stakeholder Group in Ukraine was created, which includes representatives of the government, business 2012 and civil society, on an equal basis Financial support of EITI in Ukraine 30 September Ukraine committed to implement the EITI, having approved the Resolution No. 1098 of the Cabinet of Ministers of Ukraine “On 2009 Ukraine’s Accession to the Extractive Industries Transparency Initiative”

World Bank The scope of 2017 EITI Report of Ukraine

mining of coal mining of fire clays1

extraction of crude oil mining of high-melting clays1

International Renaissance Foundation extraction of natural gas mining of quartz sand (for the purposes of production of glass)1

mining of iron ores extraction of building stones1

German Goverment through the mining of titanium ores transportation of oil and natural gas «Good Financial Governance» Project mining of manganese ores implemented by the federal enterprise Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH In 2017, based on the results of scoping study and analysis of the information received from the state2, the scope of the EITI Report covered 53 extractive companies, which paid more than 99% of tax revenues from the extractive industries for the benefit of the state.

USAID 1 In accordance with the decision of the MSG, no reconciliation of payments were made for companies operating in the four mining industries such as mining of fire clays, high-melting clays, quartz sand and building stones. 2 The state bodies included the STS, the Ministry of Economy and the Derzhgeonadra.

2 3 EITI Report of Ukraine 2017

BRIEF OVERVIEW OF UKRAINE’S EXTRACTIVE According to Geoinform of Ukraine SRPE, as of the beginning of 2018, more than 20 thousand ore deposits and manifestations containing 117 types of minerals have been identified in Ukrainian territory, of which INDUSTRIES approximately half are of commercial value and are registered in the State Registry of Mineral Reserves.

CLAYSCLAYS AND SAND AND SAND QUARTZ SANDQUARTZ SAND

large largemiddle sizedmiddle sizedsmall small deposits depositsdeposits depositsdeposits deposits

FIRE CLAYSFIRE CLAYS LV LV large largemiddle sizedmiddle sizedsmall small deposits depositsdeposits depositsdeposits deposits 1 1 HIGH MELTINGHIGH MELTING CLAYS CLAYS

large largemiddle sizedmiddle sizedsmall small deposits depositsdeposits depositsdeposits deposits КM КM 2 2

FOSSILFOSSIL FUELS FUELS DN DN DN DN

natural gasnatural gasoil oil oil and oil and natural gasnatural gas КR КR NK NK METALMETAL ORES ORES COALCOAL

iron ironmarganesemarganesetitanium titanium hard hard ores ores ores ores ores ores coal coal

OIL ANDOIL GAS AND REGIONS GAS REGIONS COAL COALBASINS BASINS 1 East 1oil andEast gas oil region and gas region DN DonetskDN basinDonetsk basin 2 West2 oil andWest gas oil region and gas region LV -VolynLV Lviv-Volyn basin basin 3 South3 oil andSouth gas oil region and gas region 3 3 KCH KCH IRON IRONORES ORESBASINS BASINS MARGANESEMARGANESE BASINS BASINS KM KremenchuhKM Kremenchuh basin basin NK NikopolNK basinNikopol basin KR KryvyiKR Rih Kryvyibasin Rih basin KCH KerchenskyKCH Kerchensky basin basin

4 5 EITI Report of Ukraine 2017

Volumes of coal mining in Ukraine, COAL by regions in 2017, thousand tonnes6

Volyn region 1,188 years3 101.4 (0.3%) Reserves for extraction Lviv region region

1,545.3 (4.4%) Dnipropetrovsk 1,689.2 (4.8%) Balance reserves of coal, region by categories as of 01.01.2018, mln tonnes4 20,142.1 (57.7%) region Coal type 34,916.2 11,438.2 (32.8%) Volumes of coal mining 12,976.0 7,846.7 6,530.1 6,089.3 2,593.7 2,564.8 2,564.6 1,916.5 1,010.9 0.005 in Ukraine, thousand tonnes

«Д»-type «Г»-type «ДГ»-type «А»-type «Б»-type «Ж»-type «П»-type «К»-type «ПС»-type «ОВ»-type Coal extraction volumes by companies in Ukraine in 2017, thousand tonnes7

DTEK Pavlogradvugillia PJSC 20,142.1 Shakhtoupravlinnia Pokrovske PJSC 4,345.6 Balance reserves of coal, DTEK Dobropolyeugol LLC 2,128.7 by the regions of Ukraine as of 01.01.2018, mln tonnes5 Lvivvuhillia SE 1,342.8 Krasnolymanska LLC 899.3 Selydivvuhillia SE 810.0 Volyn region 4,839.7 DTEK Rovenkyantracite LLC 699.3 69 (0.2%) Bilozerska Mine DLC 644.0 Public sector Lviv region 1,987 DTEK Mine Komsomolets Donbassa PrJSC 614.9 region (4.8%) 14,309 Luhansk Myrnohradvuhillia SE 608.6 region 1,028 (2.5%) (34.5%) DTEK Sverdlovanthracite LLC 595.2 30,076.5 Dnipropetrovsk 10,620 Shakhtoupravlinnia Pivdennodonbaske No 1 SE 447.6 region (25.6%) 13,477 Donetsk Vuhilna kompaniia Krasnolymanska SE 378.4 Private sector region (32.5%) Mine named after M. S. Surgai SE 288.7 41,490 Toretskvuhillia SE 265.0 Lysychanskvuhillia PJSC 234.1 Overall balance Nadiya Mine PJSC 202.5 reserves, mln tonnes 34,916.2 Pervomaiskvuhillia SE 160.5 Volynvuhillia SE 101.4 LE Saint Matrona of Moscow Mine LLC 7.3 Total

6 The Minekoenergo, Coal extraction in Ukraine by mines in December 2017, 3 Balance reserves of coal will cover extraction for 1,188 years, if the volumes of extraction are on the same level as in 2017 http://mpe.kmu.gov.ua/minugol/control/uk/publish/article?art_id=245266889&cat_id=245183238 4 The Geoinform of Ukrain SRPE, State balance sheet of mineral resources of Ukraine, Coal (issue 22), 2018 7 The Minekoenergo, Coal extraction in Ukraine by mines in December 2017, 5 The Geoinform of Ukraine SRPE, Yearbook of Mineral Resources of Ukraine 2018, http://geoinf.kiev.ua/M_R_2018_1.pdf http://mpe.kmu.gov.ua/minugol/control/uk/publish/article?art_id=245266889&cat_id=245183238

6 7 EITI Report of Ukraine 2017

Export of coal Import of coal by country in 2017 8 by country in 2017 9 NATURAL GAS Volume of exported Coast of exported Volume of imported Coast of imported products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD Total 635.8 105.5 Total 19,777.7 2,743.8 40 years10 Russia 312.6 57.5 Russia 13,256.7 1,552.0 Reserves for extraction

Slovakia 234.4 41.5 USA 3,408.2 681.9

Other 88.8 6.5 Canada 908.5 182.2 Balance reserves of the natural gas, by the regions of Ukraine as of 01.01.2018, mcm11 Republic of 714.1 65.8 South Africa region

Australia 542.5 116.4 41,334 29,443 Other regions (5.0%) (3.5%) Poland 443.6 56.6 Kharkiv region

Kazakhstan 408.6 270,868 74.5 region Lviv region 72,272 (32.7%) 317,630 (8.7%) 30,556 (38.3%) Other 95.6 14.3 Ivano-Frankivsk (3.7%) region

Dnipropetrovsk 13,079 region (1.6%)

Black Sea Crimea 829,449 shelf 16,761 Overall balance 37,506 (2.0%) reserves, mcm (4.5%)

Volumes of natural gas extraction, by the regions of Ukraine in 2017, mcm12 Sumy region

Other regions 83 (0.4%) 291 (1.4%) Kharkiv region

Luhansk Lviv region 667 (3.3%) 9,616 region Poltava region 8,648 (42.2%) (46.9%) Ivano-Frankivsk region 433 (2.1%) 220 (1.1%)

Dnipropetrovsk region 551 (2.7%) 20,509 Volumes of natural gas extraction in Ukraine, mcm Photo: DTEK 10 Balance reserves of natural gas will cover extraction for 40 years, if the volumes of extraction are on the same level as in 2017 8 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 11 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Natural Gas (Issue 23), 2018 9 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 12 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Natural Gas (Issue 23), 2018

8 9 EITI Report of Ukraine 2017

Volumes of natural gas extraction by individual companies in 2017, mcm13 OIL AND GAS CONDENSATE

Ukrgasvydobuvannya JSC 15,249 Naftogazvydobuvannia PrJSC 1,652 72 years15 67 years16 Ukrnafta PJSC 1,106 Reserves for extraction oil Reserves for extraction gas condensate Energy Service Company Esco-Pivnich LLC 545

Vydobuvna kompaniia Ukrnaftoburinnia PrJSC 542

Natural resources PrJSC 237 Balance reserves of oil, by the regions of Ukraine as of 01.01.2018, thousand tonnes17 Poltava Petroleum Company JV 174 16,369 Chernihiv region Kub-gaz LLC 167 17,299 Sumy region 9,477 (8.6%) (15.8%) Ukrgazvydobutok PrJSC 118 Public sector Ivano-Frankivsk region Persha ukraiinska gazonaftova kompaniia LLC 106 Kharkiv Lviv region 12,860 (11.7%) 23,838 region 20,700 Poltava region Nadra-Geoinvest LLC 105 4,140 (21.8%) (18.9%) 4,401 (4.0%) Energiia-95 LLC 90 Private sector

Systemoilingeneryng LLC 74 Other regions 8,110 (7.4%) Representative Office of Regal Petroleum 72 Odessa region 5,425 (5.0%) Corporation Limited 20,509 NJSC Chornomornaftogaz JSC 14 109,574 Crimea Other companies 258 Total Overall balance reserves of oil, thousand tonnes 7,464 (6.8%) Import of natural gas, by country in 2017 14 Balance reserves of gas condensate, by the regions of Ukraine as of 01.01.2018, thousand tonnes18 Volume of imported Coast of imported products, bcm products, mln USD Chernihiv region 5,869 Sumy region Other regions 586 (1.4%) 1,887 (4.4%) (13.7%) Total 13.9 3,227.9 Kharkiv region Ivano-Frankivsk Switzerland 5.6 1,314.1 region Lviv region 22,652 7,606 Poltava region 724 (1.7%) (52.7%) (17.7%) Germany 3.7 847.8 1,304 (3.0%) Poland 1.5 343.2 Dnipropetrovsk France 1.0 237.9 region 861 (2.0%)

Hungary 0.8 178.9 42,965 Crimea Other 1.3 306.0 Overall balance reserves of

Photo: UkrGasVydobuvannya gas condensate, thousand tonnes 1,476 (3.4%)

15 Balance reserves of oil will cover extraction for 72 years, if the volumes of extraction are on the same level as in 2017 16 Balance reserves of gas condensate will cover extraction for 67 years, if the volumes of extraction are on the same level as in 2017 13 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Natural Gas (Issue 23), 2018. 17 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Oil (Issue 60), 2018 14 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 18 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Gas Condensate (Issue 47), 2018

10 11 EITI Report of Ukraine 2017

Volumes of oil extraction, Volumes of oil extraction by individual companies in 2017, thousand tonnes 21 by the regions of Ukraine in 2017, thousand tonnes19 Ukrnafta PJSC 1,320 Sumy region Ukrgasvydobuvannya JSC 80 1,400 Joint Venture Ukrkarpatoil LTD LLC 40 Public sector Other regions 261 582 26 13 (0.9%) Chernihiv region Poltava Petroleum Company JV (17.2%) (38.4%) Kashtan Petroleum LTD JV 17 Ivano-Frankivsk 115 region Kharkiv Joint Venture Boryslavska Naftova Kompaniia LLC 11 139 region Private sector Lviv region Vydobuvna kompaniia Ukrnaftoburinnia PrJSC 8 (9.2%) 143 333 Poltava region (9.4%) Skhidnyi Heolohichnyi Soiuz LLC 4 (22.0%) 44 (2.9%) Ukrainska Burova Kompaniia LLC 4 1,515 Yunesko Nadra LLC 4

Zakhidenerhobud LLC 1 Total

Volumes of gas condensate 1,515 extraction 22 Volumes of oil extraction by individual companies in 2017, thousand tonnes in Ukraine, thousand tonnes Ukrgasvydobuvannya JSC 390 Naftogazvydobuvannia PrJSC 55 Ukrnafta PJSC 54 Natural resources PrJSC 47 Volumes of gas condensate extraction, 20 Vydobuvna kompaniia by the regions of Ukraine in 2017, thousand tonnes 42 Ukrnaftoburinnia PrJSC

Sumy region Energy Service Company 37 Esco-Pivnich LLC Chernihiv region Photo: Ukrnafta Representative Office of Regal 5 (0.7%) 17 (2.5%) 13 Kharkiv Petroleum Corporation Limited region Poltava Petroleum Company JV 6 Import of oil, by country in 2017 23 Ivano-Frankivsk 409 Systemoilingeneryng LLC 5 Poltava region 224 Luhansk region (61.1%) (33.5%) region 4 Kub-gaz LLC Volume of imported Coast of imported 2 (0.3%) 4 (0.6%) Ukrgazvydobutok PrJSC 4 444 products, thousand tonnes products, mln USD Dnipropetrovsk Arabskyi Enerhetychnyi Alians 8 (1.2%) 2 Total 1,013.4 441.1 region UA LLC Public sector Nadra-Geoinvest LLC 2 Azerbaijan 863.6 376.1 225 Energiia-95 LLC 2 Iran 87.9 37.6 669 Prom-Energo Product LLC 2 Private sector Kazakhstan 40.9 17.4 Persha ukraiinska gazonaftova Volumes of gas condensate 1 kompaniia LLC extraction in Ukraine, Russia 13.5 6.4 thousand tonnes Ukrainska Burova Kompaniia LLC 1 669 Romania 7.3 3.6 Skhidnyi Heolohichnyi Soiuz LLC 1

Kashtan Petroleum LTD JV 1 Total Hungary 0.1 0.05

21 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Oil (Issue 60), 2018 19 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Oil (Issue 60), 2018 22 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Gas Condensate (Issue 47), 2018 20 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Gas Condensate (Issue 47), 2018 23 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm

12 13 EITI Report of Ukraine 2017

Volumes of iron ores extraction IRON ORES by individual companies in 2017, thousand tonnes27

Southern Mining Factory JSC 26,918.4 24 122 years Poltava mining PrJSC 26,499.0 Reserves for extraction Ingulets Iron Ore Enrichment Works PrJSC 26,040.1

Northern Iron Ore Enrichment Works PrJSC 24,634.0 Balance reserves of iron ores, ArcelorMittal Kryviy Rih PJSC 21,476.0 by the regions of Ukraine as of 01.01.2018, mln tonnes25

Central Iron Ore Enrichment Works PrJSC 12,185.0

Poltava region Ferrexpo Yeristovo mining LLC 11,471.0 5,392 4,852.5 (27.4%) Krivoj Rog’s Iron-Ore Combine PJSC Kirovohrad The foreign investment enterprise 4,383.0 region Zaporizhzhia iron ore industrial complex PrJSC Donetsk region 334 (1.7%) 10,197 (51.7%) 284 (1.4%) Suha Balka PrJSC 2,765.1 Dnipropetrovsk region Zaporizhzhia region Ilyich Iron and Steel Works of PJSC 580.4 2,637 (13.4%)

Crimea 19,712 Export of iron ores and Export of iron ores and Overall balance 869 (4.4%) reserves, mln tonnes concentrates (non-agglomerated), concentrates (agglomerated), by country in 2017 28 by country in 2017 29

Volumes of iron ores mining, Volume of exported Coast of exported Volume of exported Coast of exported by the regions of Ukraine in 2017, mln tonnes26 products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD

Total 22,466.2 1,292.8 Total 14,942.8 1,295.4

Poltava region China 9,412.3 533.6 Austria 3,167.5 278.2 38.0 3,937.4 242.4 China 2,376.5 186.8 (23.5%) Poland Kirovohrad Slovakia region Czech 3,897.9 206.2 1,743.0 161.1

113.6 Slovakia 2,526.0 151.0 Germany 1,413.2 119.6 (3.6%) 5.8 (70.2%) Japan Dnipropetrovsk region Zaporizhzhia region Romania 903.1 66.7 1,170.8 98.3 4.4 (2.7%) Austria 408.8 13.9 Turkey 920.3 65.1

161.8 Hungary 382.4 25.6 Serbia 909.3 89.1 Volumes of iron ores mining Other 998.4 53.4 Other 3,242.1 297.2 in Ukraine, mln tonnes

24 Balance reserves of iron ores will cover extraction for 122 years, if the volumes of extraction are on the same level as in 2017 27 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Iron Ores (Issue 34), 2018 25 Geoinform of Ukraine SRPE, State Balance Sheet of Minerals of Ukraine, Iron Ores (Issue 34), 2018. 28 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 26 Geoinform of Ukraine SRPE, Mineral Resources of Ukraine Yearbook, 2018, http://geoinf.kiev.ua/M_R_2018_1.pdf 29 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm

14 15 EITI Report of Ukraine 2017

Import of iron ores and Import of iron ores and concentrates (non-agglomerated), concentrates (agglomerated), MANGANESE ORES by country in 2017 30 by country in 2017 31

Volume of imported Coast of imported Volume of imported Coast of imported 32 products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD 558 years Reserves for extraction Total 71.2 4.9 Total 225.4 24.5

Russia 71.0 4.8 Russia 225.4 24.5

Other 0.2 0.1 Japan 0.0008 0.0061 Balance reserves of manganese ores, by the regions of Ukraine as of 01.01.2018, mln tonnes33

Dnipropetrovsk region

591.1 (27.2%) 1,578.2 Zaporizhzhia (72.5%) region Kherson region 6.0 (0.3%) 2,175.4 Overall balance reserves, mln tonnes

Volumes of manganese ores mining, by individual companies in 2017, thousand tonnes34

Total 3,907.0

Pokrovskyi GZK JSC 2,360.2

Marganets GZK JSC 1,269.0

Landshaft LLC 277.8

Photo: Envato Elements

32 Balance reserves of manganese ores will cover extraction for 558 years, if the volumes of extraction are on the same level as in 2017 30 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 33 Geoinform of Ukraine SRPE, The state balance sheet of mineral resources of Ukraine, Manganese ores (Issue 53), 2018 31 SSSU, Foreign Trade in Specific Commodities by Countries, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 34 Geoinform of Ukraine SRPE, The state balance sheet of mineral resources of Ukraine, Manganese ores (Issue 53), 2018

16 17 EITI Report of Ukraine 2017

Export of manganese ores and Import of manganese ores and concentrates, concentrates, TITANIUM ORES by country in 2017 35 by country in 2017 36

37 Volume of exported Coast of exported Volume of imported Coast of imported products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD ? Reserves for extraction Total 86.5 4.7 Total 1,303.0 223.4

Hungary 32.8 1.6 Ghana 704.9 92.2

Slovakia 25.8 1.3 Russia 238.1 43.0 Reserves of titanium ores in Ukraine in 2017, thousand tonnes38 Republic of Czech 18.5 1.1 South Africa 217.8 50.8

Russia 7.7 0.6 Gabon 90.3 27.4

Poland 1.1 0.2 Brazil 40.5 7.9

Georgia 0.5 0.04 Cyprus 8.2 1.4 2,500 (29.8%) 5,900 (70.2%) Kazakhstan 2.0 0.3 Rutile Ilmenite

0.4 8,400 Other 1.2 total

Volumes of titanium concentrates production in Ukraine and in the world in 2017, thousand tonnes39

5,540 Ilmenite 230

770 Rutile 95 thousand tonnes Volumes of titanium concentrates 371.3 production in the world Sales volumes of titanium concentrate by United Volumes of titanium concentrates Mining and Chemical Company JSC40, including production in Ukraine sold on the domestic market 43.6 thousand tonnes exported 327.7 thousand tonnes

Photo: Envato Elements 37 In the EITI Report 2017, the reserves of the extraction of titanium ores was not calculated due to the lack of necessary data from reliable sources of information 38 The US Geological Survey, 2019, https://prd-wret.s3-us-west-2.amazonaws.com/assets/palladium/production/atoms/files/mcs2019_all.pdf 35 SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 39 The US Geological Survey, 2019, https://prd-wret.s3-us-west-2.amazonaws.com/assets/palladium/production/atoms/files/mcs2019_all.pdf 36 SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 40 According to information of United Mining and Chemical Company JSC, obtained during a survey of companies for the preparation of the EITI Report 2017

18 19 EITI Report of Ukraine 2017

Export of titanium ores and Import of titanium ores and concentrates, concentrates, FIRE CLAYS by country in 2017 41 by country in 2017 42

Volume of exported Coast of exported Volume of imported Coast of imported 43 products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD 100 years Reserves for extraction Total 583.8 105.2 Total 0.202 0.144

Turkey 113.3 15.4 Senegal 0.200 0.125

Czech 112.7 17.8 Other 0.003 0.018 Balance reserves of fire clays, by the regions of Ukraine as of 01.01.2018, mln tonnes44 USA 96.2 16.3

China 88.2 10.1 Sumy region

Russia 74.5 15.0 1.3 (0.2%)

Mexico 23.2 4.3 Cherkasy region Kazakhstan 13.2 2.4 Donetsk region

45.5 (7.6%) Other 62.4 24.0 458.4 Dnipropetrovsk region 59.8 (10.0%) (76.3%) Zaporizhzhia region 35.8 (6.0%) 600.8 Overall balance reserves, mln tonnes

Volumes of fire clays mining, by the regions of Ukraine in 2017, thousand tonnes45

Donetsk region

5,879 5,979 (98.3%) Zaporizhzhia region Volumes of fire clays mining 100 (1.7%) in Ukraine, thousand tonnes

Photo: Envato Elements

43 Balance reserves of fire clays will cover extraction for 100 years, if the volumes of extraction are on the same level as in 2017 41 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 44 Geoinform of Ukraine SRPE, State Balance Sheet of Mineral Resources of Ukraine, Clays for Refractories (Issue 29), 2018 42 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 45 Geoinform of Ukraine SRPE, State Balance Sheet of Mineral Resources of Ukraine, Clays for Refractories (Issue 29), 2018

20 21 EITI Report of Ukraine 2017

Export of fire clays, Import of fire clays, by country in 2017 46 by country in 2017 47 HIGH-MELTING CLAYS Volume of exported Coast of exported Volume of imported Coast of imported products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD Total 5,966.2 236.0 Total 336.4 189.9 394 years48 Reserves for extraction Spain 1,894.5 75.0 Germany 275.0 132.9

Italy 1,722.5 64.2 Russia 40.8 13.5

Russia 895.1 32.8 USA 18.0 42.2 Balance reserves of high-melting clays, by the regions of Ukraine as of 01.01.2018, mln tonnes49 Poland 372.8 15.2 Poland 2.6 0.3

Turkey 349.8 19.2 Egypt 0.03 0.9 Sumy region Chernihiv region 4.2 (5.4%) Belarus 193.1 7.3 1.2 (1.6%) UAE 115.8 5.0 Poltava region Luhansk region Khmelnitsk region India 93.4 4.2 0.7 (0.9%) 9.3 Zakarpattia region 0.2 (0.2%) (12.0%) Mexico 84.5 4.3 9.7 Chernivtsi region (12.5%) Other 244.6 8.8 50.6 Donetsk 1.7 (2.2%) (65.3%) region 77.5 Overall balance reserves, mln tonnes

Volumes of high-melting clays mining, by the regions of Ukraine in 2017, thousand tonnes50

Zakarpattia region Donetsk region

87.4 196.6 109.3 (44.4%) Volumes of high-melting clays (55.6%) mining in Ukraine, thousand tonnes

Photo: Envato Elements

48 Balance reserves of high-melting clays will cover extraction for 394 years, if the volumes of extraction are on the same level as in 2017 46 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 49 The Geoinform of Ukraine SRPE, The State Balance of Mineral Resources of Ukraine, High-Melting Clay (Issue 30), 2018 47 The SSSU, Foreign trade of certain types of goods by countries of the world, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm 50 The Geoinform of Ukraine SRPE, The State Balance of Mineral Resources of Ukraine, High-Melting Clay (Issue 30), 2018

22 23 EITI Report of Ukraine 2017

Volumes of quartz sand mining, QUARTZ SAND by the regions of Ukraine in 2017, thousand tonnes53

Chernihiv region 199 years51 297.0 Reserves for extraction (26.4%)

Kharkiv region Rivne region Zhytomyr region 14.7 (1.3%) 2.0 (0.2%) Lviv region 325.2 Balance reserves of quartz sand, (28.9%) 52 by the regions of Ukraine as of 01.01.2018, mln tonnes 36.6 (3.3%)

Chernihiv region Donetsk region Other regions 25.5 (11.4%) Kharkiv region Zaporizhzhia 0.2 (0.02%) 19.6 (8.8%) region 415.9 Kherson region (37.0%) 33.5 (3.0%) 30.9 95.1 Lviv region (13.8%) (42.6%)

27.8 Donetsk (12.4%) region 24.6 Zaporizhzhia region (11.0%) 1,125.1 223.5 Volumes of quartz Overall balance sand mining in Ukraine, reserves, mln tonnes thousand tonnes

Photo: Envato Elements

51 Balance reserves of manganese ores will cover extraction for 199 years, if the volumes of extraction are on the same level as in 2017 52 Geoinform of Ukraine SRPE, The state balance of mineral resources of Ukraine, Glass raw materials of Ukraine (Issue 83), 2018 53 Geoinform of Ukraine SRPE, The state balance sheet of mineral resources of Ukraine, Glass raw materials of Ukraine (Issue 83), 2018

24 25 EITI Report of Ukraine 2017

Volumes of building stones mining, BUILDING STONES by the regions of Ukraine in 2017, tcm57

54 321 years 5,247.6 Other regions Reserves for extraction (19.3%) Zhytomyr region Rivne region region

3,869.9 8,782.4 2,169.3 Poltava region (14.3%) (32.3%) (8.0%) Balance reserves of building stones, 1,989.8 by the regions of Ukraine as of 01.01.2018, mcm55 (7.3%) 1,524.0 Vinnytsia region (5.6%)

Kirovograd region 1960.0 (7.2%) Zaporizhzhia region Other regions 2,686.6 (30.8%) Zhytomyr region 1,606.4 Rivne region (5.9%) 1,967.6 Poltava region (22.6%) 504.8 (5.8%) 598.2 (6.9%)

Donetsk region Dnipropetrovsk Kirovograd region 700.6 region 756.5 (8.0%) Zaporizhzhia region (8.7%) 27,149.4 507.1 (5.8%) 989.8 Volumes of building (11.4%) stones mining in Ukraine, tcm 8,711.2 Overall balance The volumes of building stones mining reserves, mcm by geological and industrial types in 2017, tcm58

Stone type

Balance reserves of building stones in Ukraine, by geological and industrial types as of 01.01.2018, mcm56 22,657.3 911.6 705.7 449.4 414.9 356.2 347.2 1,307.2 (83.5%) (3.4%) (2.6%) (1.7%) (1.5%) (1.3%) (1.3%) (4.8%)

Stone type Granite Limestone Granodiorite Basalt Migmatitis Sandstone Andesit Other 4,444.7 816.1 705.9 532.6 529.5 370.8 340.4 971.1 (51.0%) (9.4%) (8.1%) (6.1%) (6.1%) (4.3%) (3.9%) (11.1%)

Granite Migmatitis Sandstone Gabbro-anorthosite Gneiss Limestone Quartzite Other

54 Balance reserves of building stones will cover extraction for 321 years, if the volumes of extraction are on the same level as in 2017 55 The Geoinform of Ukraine SRPE, The State Balance Sheet of Mineral Resources of Ukraine, Building Stones (Issue 37), 2018 57 The Geoinform of Ukraine SRPE, The State Balance Sheet of Mineral Resources of Ukraine, Building Stones (Issue 37), 2018 56 The Geoinform of Ukraine SRPE, The State Balance Sheet of Mineral Resources of Ukraine, Building Stones (Issue 37), 2018 58 The Geoinform of Ukraine SRPE, The State Balance Sheet of Mineral Resources of Ukraine, Building Stones (Issue 37), 2018

26 27 EITI Report of Ukraine 2017

Export of pebble, gravel, rubble, Import of pebble, gravel, rubble, by country in 2017 59 by country in 2017 60 OIL AND natural GAS

Volume of exported Coast of exported Volume of imported Coast of imported TRANSPORTATION products, thousand tonnes products, mln USD products, thousand tonnes products, mln USD

Total 8,646.8 52.1 Total 243.0 14.2 Volumes of natural gas transited

Belarus 5,922.2 31.7 Turkey 76.4 7.0 and transported to the Ukrainian customers through the trunk gas pipelines in 2013-2017, bcm61 Russia 2,201.8 17.1 Belarus 66.3 1.8 Transmission to the Ukrainian customers, bcm Poland 384.1 2.5 Greece 14.2 1.4 Transit through Ukraine, bcm

Moldova 125.5 0.7 Czech 8.2 1.1 +13.7% 130.2 120.9 Lithuania 12.0 0.1 Austria 4.5 1.0 111.7 100.3 97.5 Other 1.3 0.03 Other 73.4 1.9 93.5 86.1 82.2 67.1 62.2 44.1 38.1 30.4 29.5 27.4

2013 2014 2015 2016 2017

Volumes of oil transited and transported through the trunk oil pipelines of Ukrtransnafta JSC in 2009-2017, mln tonnes62

Transportation to refineries in Ukraine, mln tonnes Transit, mln tonnes 38.0

30.0 29.0 25.0 +5.3% 20.0 18.0 18.0 18.0 16.9 16.6 15.2 16.0 15.0 16.0 15.0 15.0 13.8 10.0 13.9 9.0 7.0

3.0 2.0 1.9 1.6 1.4 2.1

2009 2010 2011 2012 2013 2014 2015 2016 2017

Photo: Envato Elements 61 Annual report of of Ukraine PJSC 2017, http://www.naftogaz.com/files/Zvity/NAK_AnRep2017_UA.pdf 62 Annual Reports of Ukrtransnafta JSC for 2009-2014, https://www.ukrtransnafta.com/dokumenti/ 59 The SSSU, Foreign Trade of Certain Types of Goods by Countries of the World, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm Annual Report of Naftogaz of Ukraine NJSC 2016 and 2017, http://www.naftogaz.com/files/Zvity/Anual_report_ukr_170608.pdf http://www.naftogaz.com/files/ 60 The SSSU, Foreign Trade of Certain Types of Goods by Countries of the World, 2017, http://www.ukrstat.gov.ua/operativ/operativ2017/zd/e_iovt/arh_iovt2017.htm Zvity/NAK_AnRep2017_UA.pdf

28 29 EITI Report of Ukraine 2017

Average general tariffs Tariffs for the natural gas Tariffs for oil transportation through the trunk pipelines for natural gas transportation transportation through trunk of Ukrtransnafta JSC in 2017, without VAT, UAH/t netto 65 through the trunk and distribution pipelines pipelines 32km state border with Belarus - Refinery in Odessa 201.9 to Ukrainian consumers, without VAT, for entry points to and exit points from the GTS, 177.4 UAH/tcm63 MNT “Pivdenny” - Refinery “Naftokhimik Prykarpattya” from 01.01.2016, without VAT, USD / tcm per day64 PZD “Odessa”- Refinery “Naftokhimik Prykarpattya” 169.1 MNT “Pivdenny” - Refinery “Galichyna” 166.8 PZD “Odessa”- Refinery “Galichyna” 160.1 361.8 Berehdarots 12.47 01.04.2015–30.06.2015 615.1 656.2 N / N “M.Pavlivka” - Refinery in Odessa 146.0 294.4 144.8 Budintse 12.47 NPC “Hnidyntsi” - Refinery - Refinery in Odessa LVDS “Glinsko - Rozbyshivska”- Refinery in Odessa 133.4 387.8 01.07.2015–30.09.2015 615.1 663.5 Valuiky 12.47 32km state border with Belarus - Refinery “Naftokhimik Prykarpattya” 123.2 275.7 32km state border with Belarus - Refinery “Galichyna” 112.6 Hermanovychi 12.47 PZD “Odessa”- Refinery in Kremenchuk 107.9 452.4 01.10.2015–31.03.2016 689.1 Kobryn 12.47 NPC “Dolyna” - Refinery “ Galichyna” 101.6 615.1 236.7 MNT “Pivdenny” - Refinery in Kremenchuk 101.3 Mozyr 12.47 N / N “M.Pavlivka” - Refinery in Kremenchuk 53.4 513.7 732.7 Pysarivka 1400 12.47 NPC “Hnidyntsi” - Refinery in Kremenchuk 52.2 01.01.2016–31.12.2016 615.1 219.0 LVDS “Glinsko - Rozbyshivska”- Refinery in Kremenchuk 41.1 Sudzha 1200 12.47 NPC “Dolyna” - Refinery “Naftokhimik Prykarpattya” 28.8 513.7 LVDS “Glinsko - Rozbyshivska” - NPC “Hnidyntsi” 26.4 01.01.2017–31.12.2017 732.7 Sudzha 1400 12.47 219.0 615.1 Uzhhorod 32.8 Income from operating activities and net profit (loss) Tariff for consumers whose own gas pipelines are directly connected to the trunk Oleksiivka 32.16 of oil and gas transportation system pipelines, UAH/tcm 66, 67 68 The weighted average tariff for natural gas Berehove 31.03 Ukrtransgaz JSC Ukrtransnafta JSC distribution services, UAH/tcm 93.5 16.9 16.6 The weighted average tariff for natural gas Tekove 28.99 82.2 16.0 transportation through trunk pipelines for 15.2 Ukrtransgaz JSC, UAH/tcm 67.1 Drozdovychi 25.73 Common tariff for natural gas transportation 51,181.4 through trunk pipelines for consumers 12.47 25.73 3,787.9 of Ukraine, UAH/tcm Ustyluh 38,997.6 3,504.6 3,329.9 25,030.1 Orlivka 23.12 2,320.6 Hrebenyky (ShDKRI) 21.33 2015 2016 2017 2014 2015 2016 2017 Ananiv 16.74 2,139.7 Hrebenyky (ATI) 16.74 1,610.0 –4,307.2 –5,636.1 1,519.3

Tariff for entry point, 688.7 USD/tcm per day -24,830.7 Tariff for exit point, USD/tcm per day 2015 2016 2017 2014 2015 2016 2017

Volume of natural gas transit, bcm Volume of oil transportation and transit, mln tonnes Operating income, million UAH Revenue from main activity, mln UAH Net profit, million UAH Net profit, mln UAH

Photo: Naftogaz of Ukraine 65 Resolution of NEURC No 2362 dated 23.12.2016, https://www.nerc.gov.ua/?id=22883 66 Financial Statements of Ukrtransgaz JSC 2016 and 2017: http://utg.ua/utg/about-company/reports.html 63 Resolution of NEURC No 3159 dated 29.12.2015, https://zakon.rada.gov.ua/rada/show/v3159874-15 67 Net profit (loss) and income of Ukrtransgaz JSC in 2016 were adjusted in the 2017 financial statements by decision of an independent auditor 64 Resolution of NEURC No 3159 dated 29.12.2015, https://zakon.rada.gov.ua/rada/show/v3159874-15 68 Financial Statements of Ukrtransnafta JSC for 2015-2017: https://www.ukrtransnafta.com/dokumenti/

30 31 EITI Report of Ukraine 2017

Reconciliation of revenues, Tax and other payments per extractive industries in 2017, mln UAH

138,345.2 of extractive companies Total +0.08% 138,240.2

122,266.1 Oil and Gas +0.09% Extractive companies’ payments to the government69, 70 122,160.5 71 in 2017, mln UAH 10,567.9 Metal Ores -0.07% Total 145,430.5 10,575.7

Oil and gas 126,456.2 5,511.3 +0.13% Coal 5,504.0 Metal ores 10,894.0 Reported by state bodies Coal 8,080.3 Reported by companies

Extractive companies’ payments to the government, Reconciliation of revenues in 2017, per materisal types of payment in 2017, mln UAH 72 per material type of payment, mln UAH

Production royalty 44,063.5 Tax payments Value added tax of goods and services, produced in Ukraine 35,499.5 43,138.0 Production royalty -0.01% Corporate income tax 25,530.8 43,142.9 Value added tax of goods imported into Ukraine 17,606.9 34,500.4 Value added tax of goods and services, -0.16% Dividends and payment of a share of net profit 13,659.0 produced in Ukraine 34,555.2 25,395.2 Unified social contribution 6,816.5 Corporate income tax +0.20% 25,345.4 Personal income tax 6,223.0 17,266.7 Fees for granting or extending special permits for the use Value added tax of goods imported into Ukraine -0.05% 1,694.5 17,274.8 of subsoil and revenues from the sale of such permits 5,543.0 Land Fee 1,254.1 Personal income tax -0.04% 5,545.3 727.5 Environmental tax 1,204.9 Land Fee +0.01% Budget reimbursement of value added tax -11,151.1 1,204.8 685.5 Environmental tax +0.04% The share of government revenues that were reconciled in 2017 685.2 -10,713.6 Budget reimbursement of value added tax 0.00% -10,713.6

73 98.39% 100% 99.78% 73.05% Non-tax payments 13,658.8 Dividends and payment of a share of net profit 0.00% 13,658.8 6,013.6 Unified social contribution -0.29% Total in mining industry Metal ores Oil and Gas Coal 6,031.3 Fees for granting or extending special permits 69 For the purposes of reconciliation of the payments, the companies whose activities is categorized as Crude Oil Production, Natural Gas Production, 1,652.5 for the use of subsoil and revenues +8.62% Transportation of Oil and Natural Gas were grouped in one category - Oil and gas. The companies whose activities is categorized as Iron Ore Mining, 1,510.0 Manganese Extraction and Titanium Ore Mining, were grouped in one category - Metal Ores from the sale of such permits 70 Extractive companies mean all companies of extractive industries covered by the reconciliation, the list of which was collected based on the database of special permits of Derzhgeonadra 71 According to the data of the state bodies (State Tax Service, Ministry of Economy, Derzhgeonadra) 72 According to the data of the state bodies (State Tax Service, Ministry of Economy, Derzhgeonadra) 73 Percentage of reconciliation of payments from companies of metal ores mining industry exceeds 100% (100,45%) since the total revenues from one company that did not provide information and for which no reconciliation was carried out have negative value (the amount of budget reimbursement of value added tax exceeds the amount of other payments). Therefore, mathematically, the ratio of revenues from the reconciled companies exceeds the total revenues from all reporting companies of the metal ores mining industry

32 33 EITI Report of Ukraine 2017

SOCIAL AND CHARITABLE FISCAL REGIME FOR EXTRACTIVE PAYMENTS INDUSTRY in 2017

Social and charitable payments Allocation of taxes between the budgets of various levels made by the extractive companies in 2017, thousand UAH (general Budget Code rule)

Total 1,357,028.3

Metal Ores 954,376.0

Oil and gas 351,569.7 Corporate income tax Production royalty Coal 51,082.6 for hydrocarbons

State budget 90% State budget 100%

Companies with the largest social and charitable payments in 2017, thousand UAH

ArcelorMittal PJSC 684,131.0

Kub-gaz LLC 163,303.8

Ferrexpo Poltava mining PrJSC 105,100.0 Regional budget, budget of the city of Kyiv 10% Local budgets 0% Ukrgasvydobuvannya JSC 104,799.9

Ukrgazvydobutok PrJSC 54,059.7 Production royalty for Non-production royalty Pokrovskyi GZK JSC 41,511.4 non‑hydrocarbon minerals Central Iron Ore Enrichment Works PrJSC 36,425.2 of national importance

DTEK Dobropolyeugol LLC 30,733.6 State budget 75% State budget 0%

Ingulets Iron Ore Enrichment Works PrJSC 27,456.0

Northern Iron Ore Enrichment Works PrJSC 26,050.4

Vuhilna kompaniia Krasnolymanska SE 20,349.0 Oil and gas Coal Other 63,108.3 Metal Ores

Regional budget, budget of the city of Kyiv 25% Local government budgets 100%

34 35 EITI Report of Ukraine 2017

Royalty for transportation of VAT Special water use levy petroleum and petroleum products

State budget 100% State budget 100% State budget 50%

Local budgets 0% Local budgets 0% Regional budget, budget of the city of Kyiv 50%

Customs duty Military levy Personal income tax State budget Regional budgets State budget 100% State budget 100% 25% 15%

60% Local budgets 0% Local budgets 0% District budgets and certain local government budgets

Land fee and property tax Environmental tax on property other than land Regional budgets State budget State budget 0% 55% 20%

25% Local government Local government budgets 100% budgets

Photo: Envato Elements 36 37 EITI Report of Ukraine 2017

Generation of government revenues from extractive industries by the regions of Ukraine, mln uah

Donetsk Chernihiv Luhansk region region region 2,653.36 1,848.96 1,120.20 2.7% 1.9% 1.1% Other regions Lviv region 1,369.18 3,380.86 3.4% 1.4%

Ivano-Frankivsk region Kharkiv 3,567.85 region 3.6% 32,201.08

Sumy region 32.8% 4,849.65 4.9%

Dnipropetrovsk Poltava region region 16,994.51 30,241.57 17.3% 30.8%

Photo: Envato Elements 38 39 EITI Report of Ukraine 2017

Extractive companies that provided Extractive companies that didn’t ✓ information for reconciliation х provide information for reconciliation

Oil and gas Metal ores 1 ArcelorMittal Kryvyi Rih PJSC 1 Suha Balka PrJSC 1 Ukrgasvydobuvannya JSC 1 Joint activity agreement of 28/11/2000 No. 1-Д21/008/2000 – authorized entity Poltava branch of Devon PrJSC (26002442) 2 Northern Iron Ore Enrichment Works PrJSC

2 Naftogaz of Ukraine NJSC 2 Joint activity agreement of 01/01/1999 No. 35/4 – 3 Southern Mining Factory JSC authorized entity Hals-K PrJSC (31566427) 4 Central Iron Ore Enrichment Works PrJSC 3 Ukrnafta PJSC 5 Ferrexpo Poltava mining PrJSC 4 Naftogazvydobuvannia PrJSC 6 Ingulets Iron Ore Enrichment Works PrJSC 5 Energy Service Company Esco-Pivnich LLC 7 Krivoj Rog’s Iron-Ore Combine PJSC 6 Vydobuvna kompaniia Ukrnaftoburinnia PrJSC 8 The foreign investment enterprise Zaporizhzhia iron ore 7 Natural resources PrJSC industrial complex PrJSC

8 Poltava Petroleum Company JV 9 Ferrexpo Yeristovo mining LLC

9 Kub-gaz LLC 10 United Mining and Chemical Company JSC

10 Ukrgazvydobutok PrJSC 11 Pokrovskyi GZK JSC

11 Persha ukraiinska gazonaftova kompaniia LLC 12 Marganets GZK JSC 12 Representative Office of Regal Petroleum Corporation Limited 13 Nadra-Geoinvest LLC Coal 1 DTEK Pavlogradugol PrJSC 1 Shakhtoupravlinnia Pokrovske PJSC 14 Energiia-95 LLC 2 DTEK Dobropolyeugol LLC 2 DTEK Mine Komsomolets Donbassa PrJSC 15 Systemoilingeneryng LLC 3 Selydivvuhillia SE 3 DTEK Rovenkyanthracite LLC 16 Joint Venture Ukrkarpatoil LTD LLC 4 Lvivvuhillia SE 4 DTEK Sverdlovanthracite LLC 17 Kashtan Petroleum LTD JV 5 Vuhilna kompaniia Krasnolymanska SE 5 Pervomaiskvuhillia SE 18 Prom-Energo Product LLC 6 Myrnohradvuhillia SE 6 Krasnodonvuhillia PrJSC 19 Nordik Private Enterprise 7 Lysychanskvuhillia PJSC 7 DV Naftohazovydobuvna kompaniia LLC

20 Ukrtransgaz JSC 8 Shakhtoupravlinnia Pivdennodonbaske No 1 SE

21 Ukrtransnafta JSC 9 Toretskvuhillia SE

10 Mine named after M. S. Surgai SE

40 41 Національний Звіт ІПВГ України 2017 та його Скорочена версія підготовлені компанією EY. EY є міжнародним лідером із аудиту, оподаткування, супроводу угод і консультування. Наші знання та якість послуг, які ми надаємо, сприяють зміцненню довіри і впевненості на ринках різних країн у всьому світі. Ми формуємо команду видатних лідерів, під чиїм управлінням наш колектив виконує взяті на себе зобов’язання. Таким чином, ми робимо суттєвий внесок у поліпшення ділового середовища в інтересах наших ukraine eiti співробітників, клієнтів і суспільства в цілому. report Дізнайтеся більше на сайті: ey.com the abbreviated version Дизайн Звіту – Top Lead

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