Rusagro Group · RUS:RAGR

Rusagro — Ros Agro — H1 2012 Earnings Presentation

17 slides from Rusagro's earnings presentation, 2012

1. Slide 1: ROS AGRO PLC Presentation for Investors First Half 2012

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." ROS AGRO PLC Presentation for Investors First Half 2012

2. Slide 2: Table of contents

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Table of contents 1. ROS AGRO PLC– summary key indicators 1H 2012 (IFRS) 2. Business O

3. Slide 3: Summary Key indicators (IFRS)

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Summary Key indicators (IFRS) 1H 2012 vs. 1H 2011 3

4. Slide 4: Summary key indicators (IFRS)

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Summary key indicators (IFRS) Net revenue, EBITDA (Actual 1H 2012 vs Actual 1H 2011) a

5. Slide 5: Business Overview (IFRS)

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Business Overview (IFRS) 1H 2012 vs. 1H 2011 5

6. Slide 6: Sugar

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Sugar Key indicators Actual 1H 2012 vs Actual 1H 2011 (IFRS) Comments 16 000 Sugar: sa

7. Slide 7: Meat

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Meat Key indicators Actual 1H 2012 vs Actual 1H 2011 (IFRS) Comments Meat: sales, EBIT

8. Slide 8: Agriculture

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Agriculture Key indicators Actual 1H 2012 vs Actual 1H 2011 (IFRS) Comments Agricultur

9. Slide 9: Oil & Fats

   "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Oil & Fats Key indicators Actual 1H 2012 vs Actual 1H 2011 (IFRS) Comments Oil & Fats:

10. Slide 10: WTO and RUSAGRO

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." WTO and RUSAGRO 10

11. Slide 11: Factors affecting ROS AGRO PLC in connection with Russia's accession to the WTO

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Factors affecting the ROS AGRO PLC in connection with Russia's accession to the WTO Su

12. Slide 12: Additional information

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Additional information 12

13. Slide 13: Statement of Comprehensive income (IFRS)

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Statement of Comprehensive income (IFRS) Rusagro Group m ln. rur V ariance s Ite m Act

14. Slide 14: Adjusted EBITDA 1H 2012 (IFRS)

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Adjusted EBITDA 1H 2012 (IFRS) Rusagro Group Breakdown by divisions m ln rur 1H 2012 S

15. Slide 15: Adjusted EBITDA 1H 2011 (IFRS)

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Adjusted EBITDA 1H 2011 (IFRS) Rusagro Group Breakdown by divisions m ln rur 1H 2011 S

16. Slide 16: Statement of financial positions (IFRS)

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Statement of financial positions (IFRS) Rusagro Group m ln. rur V ariance s 31 De ce m

17. Slide 17: Statement of financial positions (IFRS) - continuance

    "NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION IN AUSTRALIA, CANADA, THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA, JAPAN, SOUTH AFRICA, THE RUSSIAN FEDERATION OR THE UNITED STATES." Statement of financial positions (IFRS) - continuance Rusagro Group m ln. rur Variance

Ros Agro — H1 2012 Earnings Presentation on 6ix