Global Reporting Initiative+Volatile Organic Compounds (VOC) emissions, GRI 305-7-a (formerly G4-EN21-a)+Rosneft+2014+Discussion

pg. 67 c) In calculating the greenhouse gas emissions

the Company was guided by the

underlying principles of the Methodology

and Guidance for Quantification of

the Emissions of the Greenhouse Gases

by Organizations Performing Economic

and Other Activities in the Rissian

Federation approved by the Order of

the Ministry for Naural Resource and the

Environment of the RF of 30 June 2015

No.В 300.