PhosAgro : 2020 Appendices to Integrated Report

Appendices

CONTENTS

02

03

30

33

PJSC PhosAgro structure of foreign companies

Report on Compliance with the Principles and Recommendations of the Corporate Governance Code

Report on transactions made by PJSC PhosAgro in the reporting year 2020 deemed interested party transactions under the Federal Law On Joint-Stock Companies

List of transactions made by PJSC PhosAgro in the reporting year 2020 deemed major transactions under the Federal Law On Joint-Stock Companies

PHOSAGRO

INTEGRATED REPORT 2020

APPENDICES Appendices to the Integrated annual report PJSC PhosAgro for 2020

PJSC PHOSAGRO STRUCTURE OF FOREIGN COMPANIES1

SHAREHOLDERS

OKMUS LIM­	PHOSAGRO
ITED	LOGISTICS

100%

BULK TRMI­	LOGIFERT
NAL KOTKA

100%

	PJSC PHOSAGRO
		100%
		PHOSINT LIMITED
		100%			99%
	PHOSAGRO		PHOSAGRO		UAB PHOSA­
PHOSAGRO	PHOSAGRO	BALKANS
DEUTSCH­		GRO BALTIC
FRANCE	POLSKA	d.o.o.
LAND		(Lithuania)
		Beograd

PHOSAGRO	PHOSAGRO
SOUTH AFRI­	1%
BALKANS
CA PROPRIE­

TARY LTD	S.R.L.

PHOSASSET	PHOSINT
TRADING
GMBH
LIMITED
100%	100%
PHOSAGRO	PHOSAGRO
TRADING SA	ASIA PPE
99%
PHOSAGRO	1%
AMERICAS

1 As at 01 October 2020

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REPORT ON COMPLIANCE WITH THE PRINCIPLES AND RECOMMENDATIONS OF THE CORPORATE GOVERNANCE CODE

This Report on Compliance with the Principles and Recommendations of the Corporate Governance Code was reviewed by the Board of Directors PJSC PhosAgro at the meeting held on date - April, 14 2021 (minutes number w/No on date - April, 15 2021). The Board of Directors confirms that the material presented herein contains comprehensive and reliable information on the Company's compliance with the principles and recommendations of the Corporate Governance Code for the 2020 reporting year.

			STATUS <1> of	EXPLANATIONS <2> of deviation
	CORPORATE	CORPORATE GOVERNANCE	conformity with	from the assessment criteria of
	GOVERNANCE	PRINCIPLE COMPLIANCE	the corporate	compliance with the corporate
N	PRINCIPLES	CRITERIA	governance principle	governance principle

1.1 The Company shall ensure equal and fair treatment of all shareholders when they exercise their right to participate in the Company's governance.

1.1.1 The Company should create the most favour- able conditions for its shareholders to enable them to participate in the general meeting and to develop informed positions on issues on its agenda, as well as to provide them with the opportunity to coordi- nate their actions and express their opinions on issues being discussed.

1. The Company's internal docu- ment approved by the General Meeting of Shareholders and governing the procedures for holding the General Meeting is in the public domain.
2. The Company provides an easy- to-access way to communicate with the community, such as a hotline, email or Internet forum that enables shareholders to express their opinion and to put forward issues for the agenda pending preparation for the General Meeting. These actions were taken by the Company the day before each general meet- ing held in the reporting period.

COMPLIED

partially complied

did not comply

1.1.2 Procedures for notifica- tion of the General Meet- ing and the provision of materials for it should enable shareholders to properly prepare for participation therein.

1. The notice of the General Meet- ing of Shareholders was posted (published) on the website at least 30 days prior to the date of the General Meeting.
2. The meeting notice specifies the venue of the meeting and the documents required to get access to the premises.
3. Access to the information on the individuals who proposed the agenda items and those who nominated candidates to the Board of Directors and the Internal Audit Commission of the Company was provided to shareholders.

COMPLIED

partially complied

did not comply