Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiariesMain business activities
1
Country-by-country report 2020
Yara is committed to transparency and accountability, with adherence to international agreements and national legislation where it operates.
Scope
Projects with an ownership of more than 50% are included in the report. All numbers shown are on 100% basis.
Yara welcomes initiatives to strengthen governance in resource-rich countries by improving transparency and accountability as to how natural resources wealth is generated and used.
Government
The country-by-country report for 2020 has been prepared in accordance with the Norwegian Accounting Act §3-3d and the Norwegian Security Trading Act §5-5a and the report is approved by the Board of Directors and included in their statement from the Board and the CEO of Yara International ASA on page 241 in the Yara integrated report.
Government is for the purpose of this report defined as any national, regional or local authority of a country and includes any department, agency or entity controlled by such an authority.
Reporting principles
Payments to governments is based on cash basis and all other financial data is based on IFRS as used for Group accounting purposes.
Basis of Preparation
Materiality
Payments done in other currencies than USD are reported with an average exchange rates of the year.
Payments constituting a single payment, or series of related payments that equal or exceed 100,000 USD during the year are reported. If payments are below the threshold in a given country, they will not be included in the overview of projects and payments.
The report may differ from statutory accounts due to local GAAP differences.
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiariesMain business activities
Provided below is the country-by-country reporting for 2020 for Yara's extractive industries, applicable for Yara's mining activities in Brazil and Finland 1)
USD thousands, except percentages and production volumes
Subsidiaries
Yara Brasil Fertilizantes S.A. 2)
Yara Suomi Oy
Ownership | 100% | 100% | |||
Products | Phosphate | Phosphate | Phosphate | ||
General information | |||||
Project | Serra do Salitre | Lagamar | Total legal entity | Silinjärvi | Total legal entity |
Hosting Country | Brazil | Brazil | Finland | ||
Industry | Mining | Mining | Mining | ||
Stage | Extracting | Closed | Extracting | ||
Investments | 146,371 | 110,305 | |||
Revenues, total including internal sales | 2,927,010 | 889,860 | |||
Production volumes (1,000 tons of phosphate concentrate) | 268 | - | - | 995 | |
Operating Costs and Expenses | 2,704,801 | 735,708 | |||
Payment to each government | Authority | ||||
Country | Brazil | Brazil | Finland | ||
Taxes imposed on the entity's income, production or profit | Regional Authority | 3,453 | 80 | - | |
Taxes imposed on the entity's income, production or profit | National Authority | 23 | 68 | 1,915 | |
Royalties | Municipal Authority | 1,777 | 26 | - | |
Royalties | Regional Authority | 629 | 9 | - | |
Royalties | National Authority | 328 | 5 | - | |
License-, rental-, entry- and other fees | Municipal Authority | 924 | 346 | - | |
License-, rental-, entry- and other fees | National Authority | 449 | 145 | 12 |
1) Payments to government are not reported for Yara Dallol BV in Ethiopia in 2020 because the payments do not meet the threshhold of 100,000 USD for the year.
2) Due to the legal merge, activites in GICS Indústria, Comércio e Serviços S.A. have been transferred to Yara Brasil Fertilizantes S.A. in 2020.
Information about subsidiaries
Yara Country-by-country report 2020
Yara's extractive industriesMain business activities
Information about subsidiaries
Yara Argentina S.A. Chemical Holdings Pty Ltd. Yara Australia Pty Ltd. Yara Nipro Pty Ltd.
Argentina
170
-
120
5
(5) - (20)Australia - - - - - - 217
Yara Pilbara Fertilisers Pty Ltd
Australia Australia Australia
Yara Environmental Technologies GmbH Yara Barbados Inc.
Battaille S.A.
Austria Barbados Belgium
49 - 235 50 - -
(9) - (2) (1)
41
(3) - - (43)
19
- - - 16
138
(104) - - 596
- -
16 -
(12) - - (60)
1
-
-
-
10
(1) - - (1)
Société de Gestion d'Actifs S.A. Yara Belgium S.A./N.V.
Belgium - - - - - - (3)
Yara Tertre S.A.
Belgium Belgium
245 - - 2 - - 93
296
-
333
30
(2) - 124
Yara Bolivia Fertilizantes S.R.L
Bolivia
1 - - - - - 1
Amoniasul Serviços de Refrigeração Industrial Ltda. Brazil - - - - - - (1)GICS Indústria, Comércio e Serviços S.A. Indústria de Fertilizantes de Cubatão S.A. Yara Brasil Fertilizantes S.A.
Yara Bulgaria EOOD
Yara Cameroun S.A. Yara Belle Plaine Inc. Yara Canada Holding Inc. Yara Canada Inc.
Brazil Brazil Brazil Bulgaria Cameroon
- -(33)
5,813
- (51)
137 - 2,927
(29)
-
-
-- - - (6)
(32)
(2) - (547)
32
-
1 - - - (2)
30
-
Canada Canada Canada
213 -
(17) (18)
24
-15 419 - 149
- 170 233 13
- (45)
(1) (8)
(86) 319
- (5)
- (1)
(4) 66
Yara Chile Fertilizantes Ltda.
Chile
7
-
8 - - - (2)Yara China Ltd. China - - - - - - (13)
Yara Environmental Protection (Qingdao) Co. Ltd. China 3 - 1 - - - (5)
Yara Marine Technologies (Shanghai) Co. Ltd. China 33 - 4 - - - 1
Yara Trading (Shanghai) Co. Ltd Fertillanos S.A.S.
Yara Colombia S.A.
Yara Industrial Colombia S.A.S.
China Colombia Colombia Colombia
71 - 664 24
- - (1) -
343 - - - (13)
- 314 15
- 9 3
- (1) -- (1) -- 7 (1)
Information about subsidiaries
Yara Country-by-country report 2020
Yara's extractive industriesMain business activities
Yara Costa Rica S. de R.L. Yara Agri Czech Republic s.r.o. A/S Ammonia
Costa Rica Czech Republic
Flex Gødning A/S Yara Danmark A/S Yara Dallol Djibouti FZE Yarecuador Cia. Ltda. Yara Agri Trade Misr Yara Trade Misr Ltd. Yara Eesti OÜ
Denmark Denmark Denmark Djibouti Ecuador
Egypt
Yara Dallol B.V. Yara Phosphates Oy Yara Suomi Oy Yara France SAS Yara Besitz GmbH Yara Brunsbüttel GmbH
Egypt Estonia Ethiopia Finland Finland France
Yara Environmental Technologies GmbH Yara GmbH & Co. KG
Yara Investment GmbH
Yara Investments Germany SE Yara Verwaltungs GmbH
Germany Germany Germany Germany Germany Germany Germany
59 10 - - 33 - 27 127 - 3 7 - 842 587 - 248 - 562 - - -
- - - - - - - - - - - -
34
22 -
3
145 -
23
33 - - -
1 - (3) - 17 - 3 5 1 -(1)
- - - (4) - (1) (1)
- - - - (8)
1 -
1
- - (1)
35 -
5
4
- -
- -
1 -
(1) - - (43)
120
3 - - 26
(5) (2) - (1)
890
623
34 (11)
(4) -
(15) 233
(2) (55)
18
2 - - 73
- -
251 -
34 - - 18
- - - (10)
(2) (3) -
623 - -
1
125 16 88 -
(13) - 144
- (16)
-- - -
- (41)
-
Yara ZIM Plant Technology GmbH Yara Ghana Ltd
Germany - - - - - - (2)Ghana
53
Yara Hellas S.A.
Greece
Nutrientes y Nitratos Quetzales S.A Yara Guatemala S.A.
Guatemala Guatemala
30 -
68
Yara Hungaria Gyarto es Kereskedelmi Kft. Sainik Potash Pvt Ltd.
Hungary
Yara Environmental Technologies Pvt. Ltd.
India India
11 -
15
- - - - - - -
67
84
3
48
28 -
2
14 6 - 6 1 - -
(3) (1) - (2)
(3) 23
(1) 48
- (2)
-
22
- - -
- - -
(15)
1
Information about subsidiaries
Yara Country-by-country report 2020
Yara's extractive industriesMain business activities
Yara Fertilisers India Pvt. Ltd.
India
744
(8)
Yara Digital Farming India Pvt. Ltd. P.T. Yara Indonesia
India Indonesia
90
Yara Insurance DAC Yara Italia S.p.A.
Ireland
39 -
Yara Côte d'Ivoire S.A. Yara East Africa Ltd. Yara Latvija SIA UAB Movere Yara Lietuva, UAB Yara Malawi Ltd.
Italy Ivory Coast
364
39
Kenya
43
Latvia
Lithuania Lithuania
3 -
Yara Fertilizers Malaysia Sdn Bhd Yara International (M) Sdn Bhd Profesionistas AAL
Malawi Malaysia Malaysia
273 - -
50
Yara Mexico S. de R.L. de C.V. Operaciones BPT
Yara Mozambique Lda. Yara Myanmar Ltd. Yara Fertilizers (NZ) Ltd. Digital Farming Solutions AS Fertilizer Holdings AS
Mexico Mexico Mexico Mozambique
138
246 - -
- - - - - - - - - - - - - (1)
369 -(18)
27
43
444
44
- - 16 57 (1)
- - - (2) (15)
- - - (2)
(30)
-
94
80 -
6
1 - -
46 -
Myanmar New Zealand
28
Norway Norway
6 - -
- - - - - -
263 -
- - (1) 2 - - 1 - 20 -
- (1)
- - - - - - - (7) -
- - - - - - - - - - (2) -
225
(6)
14 - -
(3) -
(1)
1 -
14 -
14
(1) - - (14)
11
(2) - - (9)
8 - -
1 - - 2
(2) - - (2)
1,000
(4)
(12) 1,617
Herøya Nett AS Norway 26 - 12 6 - - 6
OFD Holding S. de R.L. Norway - - - 6 1 - 257
Stiftelsen for ansattes aksjer i Yara Yara AS
Yara Birkeland AS
Yara Environmental Technologies AS Yara LPG Shipping AS
Yara Marine Technologies AS
Norway Norway Norway Norway Norway Norway
- - - - - 11
- (4)
- -
(1) (1)
- - - - 44 139
-
56 -- (8)
- (6)
-
1
17
21
- - - (15)
- - - -
374 -
(10)
43
Information about subsidiaries
Yara Country-by-country report 2020
Yara's extractive industriesMain business activities
Yara Norge AS
Yara Panama S. de RL Yara Peru RL
Norway Panama
764 -(14)
Norteam Seatransport Services Inc. Pataba Holdings Inc.
Yara Fertilizers Philippines Inc. Yara Poland Sp. z o.o.
Peru Philippines Philippines Philippines
21 - -
49
Poland
57
Yara Digital Romania SRL AO Yara
Romania Russian Republic
4
Yara Rwanda Ltd. Yara Asia Pte Ltd.
Rwanda
6 -
Yara Africa Fertilizers (Pty) Ltd.
Yara Animal Nutrition South Africa (Pty) Ltd Yara Korea Ltd.
Singapore South Africa South Africa South Korea
149
74
- - - - - - - - - - (1)
1,198 -
33 - -
81
173 -
1
17
1,071
1,273 - (2) 1 - 2 4 - - - 98
(38)
- - - - - (2)
- - - - - - (1)
247 - (12)
- -
(1) (8)
- - - (4)
- - 1 13 - - (2) 1,135
105 1 - - 2
153
5
Yara Iberian S.A.U. Skogens Gödslings AB Yara AB
Yara Environmental Technologies AB Yara Marine Technologies AB Balderton Fertilisers S.A. Yara IEC AG
Spain Sweden Sweden Sweden Sweden Switzerland
62 -
230 -
- - (1) - (4)
59
(2) - - 8
1 - - - (1)
235
12
2
1
101 -
- - -
398 -
22
(3) - (9)
(3) 30
1
107 -
1 -
- - -
- (1) - (2) -
-
93
1
29
(4)Switzerland - - - - - - 2
Yara Switzerland Ltd Yara Tanzania Ltd. Yara (Thailand) Ltd.
Switzerland
54
Tanzania
57
Thailand
91
Yara Holding Netherlands B.V. Yara Nederland B.V.
Yara Sluiskil B.V.
Yara South America Investments B.V. Yara Technology B.V.
The Netherlands The Netherlands The Netherlands The Netherlands The Netherlands
1
24
661 - -
- (1) - (23) (20) (7)
3,466
65
171 -169 - 4 956
(23)
(18) 793
- (1) (7)
- (38)
(1) (30)
(56) 472
3
1,018 - - 4,165
- -
835 - -
141 - - 50
- -- -- -- -
Information about subsidiaries
Yara Country-by-country report 2020
Yara's extractive industriesMain business activities
Yara Vlaardingen B.V. Yara Caribbean Ltd. Yara Trinidad Ltd.
The Netherlands Trinidad and Tobago Trinidad and Tobago
Yara Turkey Tarimsal Gubre Urunleri Anonim Sirketi LLC Yara Ukraine
Turkey
89 - 222 -
- - - -
190 - 4 -
21 - - 54
- - - 57
(33) - - (128)
-
-
-
-Ukraine 11 - 1 - - - (1)
Yara Overseas Ltd. Yara UK Ltd.
United Kingdom - - - - - - 3
United Kingdom
Agronomic Technology Corp. Freeport Ammonia LLC Yara North America Inc.
Yara West Sacramento Terminal LLC Le Vang Trading Services Ltd.
United States United States United States United States
Yara Vietnam Co. Ltd.
Yara Fertilizer Zambia Ltd. Grand total
Vietnam Vietnam Zambia
239 - - 209 - - 107 28 16,210
(1)
591
35
(5)
(13) 95
- - (4) - - (11)
(1) - (8) - - (16)
(14)
715 (9) 36 17 385
- - - (2) (252)
3 - - - 2
- 21 30 19,159
- - (5) 5,499
- - -- - -
- 1 (40)
(221) (232)
Joint operations and equity accounted investees Parent company 5)
Group eliminations Grand total
- 608 - 16,818
-
(8) 261
244 248 (8,060)
(37) 1,264 (5,876)
(3) (29)
19 (2)
-
11,591 1)
850 1)
84 (121) 2)
- (264) 3)
1) Reconcilable against Group Consolidated Statement of Income.
2) Reconcilable against Group note 2.8 Income taxes.
3) Reconcilable against Group Consolidated statement of cash flows.
4) Accumulated earnings reflect retained earnings. This does not necessarily reflect group accumulated earnings and the amount includes legal reserves due to local regulations allocating retained earnings to legal reserves.
5) Reflects IFRS which deviate from the parent financial statements due to different timing of group contributions/dividends.
The table is based on IFRS figures used for Group accounting purposes. The report may differ from statutory accounts due to local GAAP differences.
Main business activities
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiaries
Main business activities
Tax jurisdiction
Yara Argentina S.A. Chemical Holdings Pty Ltd. Yara Australia Pty Ltd. Yara Nipro Pty Ltd.
Yara Pilbara Fertilisers Pty Ltd
Argentina Australia Australia Australia Australia
X
XX XX
Yara Environmental Technologies GmbH, Austria Battaille S.A.
Société de Gestion d'Actifs S.A. Yara Belgium S.A./N.V.
Yara Tertre S.A.
Austria Belgium Belgium Belgium Belgium
X
XX X X
X
XX
X
Yara Bolivia Fertilizantes S.R.L
Amoniasul Serviços de Refrigeração Industrial Ltda. Indústria de Fertilizantes de Cubatão S.A.
Yara Brasil Fertilizantes S.A.
Yara Bulgaria EOOD
Yara Cameroun S.A. Yara Belle Plaine Inc. Yara Canada Holding Inc. Yara Canada Inc.
Bolivia Brazil Brazil Brazil Bulgaria Cameroon
X XXX
X
CanadaX X X X
X
X
Canada
X
Canada
Yara Chile Fertilizantes Ltda. Yara China Ltd.
Yara Environmental Protection (Qingdao) Co. Ltd. Yara Marine Technologies (Shanghai) Co. Ltd. Yara Trading (Shanghai) Co. Ltd.
Fertillanos S.A.S.
Chile China China China China Colombia
X X X X X X X
Main business activities
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiaries
Tax jurisdiction
Yara Colombia S.A.
Yara Industrial Colombia S.A.S. Yara Costa Rica S. de RL.
Yara Agri Czech Republic s.r.o. A/S Ammonia
Colombia Colombia Costa Rica Czech Republic
Flex Gødning A/S Yara Danmark A/S Yara Dallol Djibouti FZE Yarecuador Cia. Ltda. Yara Agri Trade Misr Yara Trade Misr Ltd. Yara Eesti OÜ
Denmark Denmark Denmark Djibouti Ecuador
X X X X X X X
XX
X
X
X
X
Egypt
X
Yara Dallol B.V. Yara Phosphates Oy Yara Suomi Oy Yara France SAS Yara Besitz GmbH Yara Brunsbüttel GmbH
Egypt Estonia Ethiopia Finland Finland France
X
XX XX X X X
Yara Environmental Technologies GmbH Yara GmbH & Co. KG
Yara Investment GmbH
Yara Investments Germany SE Yara Verwaltungs GmbH
Yara ZIM Plant Technology GmbH Yara Ghana Ltd
Germany Germany Germany Germany Germany Germany Germany Germany
XX
XX
XX
X XXX
Ghana
X
Main business activities
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiaries
Yara Hellas S.A.
Nutrientes y Nitratos Quetzales S.A Yara Guatemala S.A.
Greece Guatemala Guatemala
Yara Hungaria Gyarto es Kereskedelmi Kft. Sainik Potash Pvt Ltd.
Hungary
Yara Environmental Technologies Pvt. Ltd. Yara Fertilisers India Pvt. Ltd.
Yara Digital Farming India Pvt. Ltd. P.T. Yara Indonesia
India India India India Indonesia
X X X X X X X X X
X
Yara Insurance DAC Yara Italia S.p.A.
Ireland
X
Italy
Yara Côte d'Ivoire S.A. Yara East Africa Ltd. Yara Latvija SIA Yara Lietuva, UAB Yara Malawi Ltd.
Ivory Coast (Cote D'Ivoire)
Kenya
Latvia Lithuania
Yara Fertilizers Malaysia Sdn. Bhd. Yara International (M) Sdn Bhd Operaciones BPT Profesionistas AAL
Malawi Malaysia MalaysiaX X X X X X X X
XX
Yara Mexico S. de R.L. de C.V. Yara Mozambique Lda.
Mexico Mexico Mexico Mozambique
X
Yara Myanmar Ltd. Yara Fertilizers (NZ) Ltd. Digital Farming Solutions AS
Myanmar New Zealand
X X X X X
X
X
NorwayX
X
Main business activities
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiaries
Fertilizer Holdings AS Herøya Nett AS
OFD Holding S. de RL Yara AS
Yara Birkeland AS
Yara Environmental Technologies AS Yara LPG Shipping AS
Yara Marine Technologies AS Yara Norge AS
Yara Panama S. de RL Yara Peru RL
Norway Norway Norway Norway Norway Norway Norway Norway Norway Panama
X
XXX
XXX
Norteam Seatransport Services Inc. Pataba Holdings Inc.
Yara Fertilizers Philippines Inc. Yara Poland Sp. z o.o.
Peru Philippines Philippines PhilippinesX X X X X
XX
X X
Poland
Yara Digital Romania SRL AO Yara
Romania Russian Federation
Yara Rwanda Ltd. Yara Asia Pte Ltd.
Rwanda
Yara Africa Fertilizers (Pty) Ltd.
Yara Animal Nutrition South Africa (Pty) Ltd Yara Korea Ltd.
Singapore South Africa South Africa South Korea
Yara Iberian S.A.U. Skogens Gödslings AB Yara AB
Spain Sweden SwedenX X X X X X X X X X
X XXX
X X
Main business activities
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiaries
12
Yara Environmental Technologies AB Yara Marine Technologies AB Balderton Fertilisers S.A. Yara IEC AG
Sweden
X
Sweden
XX
Yara Switzerland Ltd Yara Tanzania Ltd. Yara (Thailand) Ltd.
Switzerland Switzerland Switzerland
X
XX
Tanzania
ThailandX X X
X
Yara Holding Netherlands B.V. Yara Nederland B.V.
Yara Sluiskil B.V.
Yara South America Investments B.V. Yara Technology B.V.
Yara Vlaardingen B.V. Yara Caribbean Ltd. Yara Trinidad Ltd.
The Netherlands The Netherlands The Netherlands The Netherlands The Netherlands The Netherlands Trinidad and Tobago
X XX XX
X
X XX
X
X
Trinidad and Tobago
X
Yara Turkey Tarımsal Gübre Ürünleri Anonim Şirketi LLC Yara Ukraine
Turkey
Yara Overseas Ltd. Yara Phosyn Ltd. Yara UK Ltd.
Ukraine United Kingdom United Kingdom United Kingdom
X XX X
Agronomic Technology Corp. Freeport Ammonia LLC Yara North America Inc.
Yara West Sacramento Terminal LLC Le Vang Trading Services Ltd.
United States United States United States United States
X XX
X
X
X
Vietnam
X
Yara Country-by-country report 2020
Yara's extractive industriesInformation about subsidiariesMain business activities
Yara Vietnam Co. Ltd. | Vietnam | X |
Yara Fertilizer Zambia Ltd. | Zambia | X |
13
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Yara International ASA published this content on 26 March 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 March 2021 08:18:02 UTC.