EITI UKR · 3 Cost of imported products, million USD Russia Germany Norway Hungary Other...
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ЗВІТ ІПВГ УКРАЇНИСкорочена версія
UKRAINE EITI REPORTThe abbreviated version
20142015
EITI REPORT OF UKRAINEThe abbreviated version
20142015
This report is abbreviated version of National EITI Report of Ukraine 2014-2015 and intended solely for presentation purposes. For detailed information use National EITI Report of Ukraine 2014-2015.
3
EITI REPORT OF UKRAINE 2014-2015
THE EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (EITI): INFORMATION ON THE INITIATIVE AND HISTORY OF ITS DEVELOPMENT IN UKRAINE
THE SCOPE OF THE EITI REPORT OF UKRAINE 2014-2015
The Extractive Industries Transparency Initiative (EITI) is a global Standard that has the main purpose of promoting the transparency of revenues of a state from its natural resources. The countries implement-ing the EITI Standard should disclose the information on tax and other payments received by the state from natural resources extractive companies, the proce-dures for granting permits (licenses) for the use of natural resources and other information related to the use of natural resources.
The governance and control over the EITI implemen-tation in a given country are executed by a Multi-Stakeholder Group (MSG), which include repre-sentatives of the government, business and civil soci-ety. Ukraine also has the EITI National Secretariat, which coordinates the activities of implementation of the EITI in Ukraine.
More information on EITI in Ukraine can be found on the website www.eiti.org.ua
Extraction of coal;Extraction of crude oil;Extraction of natural gas;Mining of iron ores;Mining of titanium ores;Mining of manganese ores;Transportation of oil and gas.
In 2014-2015, based on the results of scoping study and analysis of the information received from the State Fis-
cal Service of Ukraine, the scope of the EITI Report cov-ered 97 extractive companies, which together paid more than 99% of tax revenues to the Consolidated budget of Ukraine from extractive industries.
Overall, only 51 of 97 extractive companies responded to a request distributed for the purposes of preparing the Report. In addition, the Independent Administrator received a response from 7 extractive companies that were not designed for reconciliation.
Information on the Initiative
The development of EITI in Ukraine
2009September 30
2013October 17
2015July 31
2012October 10
2015June 16
2015 December
2017 July
Ukraine committed to implement the EITI, having approved Resolution No. 1098 of the Cabinet of Ministers of Ukraine «On Ukraine’s Accession to the Extractive Industries Transparency Initiative»
The EITI Multi-Stakeholder Group in Ukraine was created, which includes representatives of the government, business and civil society, on an equal basis
Parliament passed the Law of Ukraine No. 521-VIII «On Amendments to Certain Legislative Acts of Ukraine on Ensuring the Transparency in the Extractive Industries»
The agreement with the Independent Administrator was concluded. The preparation of Ukraine’s first EITI Report began
Publication of Ukraine’s first national EITI Report
Publication of Ukraine’s second national EITI Report, which covers two calendar years and additional extractive industries
The first validation of Ukraine by the EITI International Secretariat
Ukraine was accepted as an EITI Candidate Country
2017February
2
EITI IN UKRAINE SUPPORT BY:
World Bank
International Renaissance Foundation
USAID
German and UK Governments through the “Good Financial Governance” Project implemented by the federal enterprise Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.
BRIEF OVERVIEW OF UKRAINE’S EXTRACTIVE INDUSTRIES
According to Geoinform of Ukraine SRPE, as of the beginning of 2014, more than 20 thousand ore deposits and manifestations containing 117 types of minerals have been identified in Ukrainian territory, of which approxi-mately half are of commercial value and are registered in the State Registry of Mineral Reserves.
EITI REPORT OF UKRAINE 2014-2015
4
FOSSIL FUELS
oil natural gas
oil and natural gas
COAL
METAL ORES
Hard coal
Donetsk Basin
COAL BASINS
Lviv-Volyn basin
iron ores
manganese ores
titanium ores
Vinnytsia
Zhytomyr
Cherkasy
Kropyvnytskyi
Zaporizhzhia
Chernihiv
Luhansk
BLACKSEA
Azov sea
KYIV
Uzhgorod
Rivne
Lutsk
Lviv
Ivano-Frankivsk region
Chernivtsi
KhmelnytskyTernopil
Kharkiv
Sumy
Poltava
Odesa
Mykolaiv
Kherson
Simferopol
MAIN FIELDSMINERAL RESOURCES
Fe
Fe Fe
Fe
FeFe
Fe
Ti
Ti
Mn
Mn
Ti
Donetsk
DniproKremenchug basin
IRON ORES BASINS
Kryvyi Rih basin
Kerchensky basin
Nikopol basin
MANGANESE BASINS
KM
KM
KR
KR
KCH
KCH
NK
NK
DN
DN
DN
LV
LV
5
12
3
East oil and gas region
West oil and gas region
South oil and gas region
123
OIL AND GAS REGIONS
7,891
44,317
COAL
Structure of the hard coal reserves, by the category as of 01.01.20163
Structure of the balance reserves of hard coal as of 01.01.20164, mln t
Ucertain Purpose Reserve
Balance Reserves (А+В+С1)
Balance Reserves (С2)
Off-balance Reserves
15.8%
60.5%
23.7%17,374.4 mln t
44,316.7 mln t
11,539.7mln t
18.5 mln t
0.0%
7
EITI REPORT OF UKRAINE 2014-2015
Reserves for extraction – 1115 years1 Reserves for consumption – 979 years2
1 Balance reserves of coal will cover extraction for 1115 years, if the volumes of extraction remain at the same level as in 20152 Balance reserves of coal will cover consumption for 979 years, if the volumes of consumption remain at the same level as in 20153 Geoinform of Ukraine SRPE4 Geoinform of Ukraine SRPE
Total balance reserves (А+В+С1)
«Д» - type
«Г» - type
«ДГ» - type
«А» - type
«Б» - type
«П» - type
«Ж» - type
«К» - type
«ПС» - type
13,002
6,669
6,094
1,011
1,922
2,565
2,569
2,594
5 Geoinform of Ukraine SRPE
6 According to companies’ responses
64,700
Coal extraction in Ukraine, by region, thous. t
Total (regions)
Luhansk
Donetsk
Dnipropetrovsk
Lviv
Volyn
2014 2015
2 565
17,90126,074
0
1,816
18,909
39,515Total (regions)
Lugansk
Donetsk
Dnipropetrovsk
Lviv
Volyn
2 565
4,33214,367
0
1,983
18,833
Structure of the balance reserves of hard coal, by region (as of 01.01.20155), mln t
41,300Total (regions)
2 565
13,55414,320
1,031
1,987
10,339
69
Luhansk
Donetsk
Dnipropetrovsk
Kharkiv
Lviv
Volyn
Volumes of coal extraction by companies in 2014-20156, thous. ton
2015
2014
5,21
14,
375
4,87
01,
773 3,
165
813
1,61
61,
754
1,28
41,
248
930
643
890
691
773
911
2,54
91,
2932,
693
2,42
8
1,55
25,
187
18,7
8718
,917
-10%
+18%
-22%
-31%
-3%
-16%
-49%-64%
+9%
-70%
-74%
-1%
DTE
KPa
vlog
radv
uhill
ia P
rJSC
Shak
htou
prav
linni
aPo
krov
ske
PJSC
DТЕ
КRo
venk
yant
rats
yt L
LC
DTE
KSv
erdl
ovan
trat
syt L
LC
Kras
nodo
nvuh
illia
PrJ
SC
DTE
KD
obro
pilli
avuh
illia
LLC
DTE
K M
ine
Kom
som
olet
sD
onba
su P
rJSC
Lviv
vuhi
llia
Stat
e En
terp
rise
Sely
divv
uhill
iaSt
ate
Ente
rpris
e
Vuhi
lna k
ompa
niia
Kr
asno
lym
ansk
a Sta
te E
nter
prise
Shak
htou
prav
linni
a Pi
vden
nodo
nbas
keN
o 1
Stat
e En
terp
rise
Min
e Bi
loze
rska
ALC
6
98
7 Export of hard coal by country 8 According to State Statistics Service of Ukraine
2 56
5
1,98
810,4
67
41965768
3
299
181
2,80
67,92
6
88583
9952
928
262
14,6
94
Import of hard coal, by country8
2014 2015
14,5
98
Kasa
khst
an
Aust
ralia
USA
Cana
da
Sout
h Af
rica
Tota
l
Russ
ia
Oth
er
Kasa
khst
an
Aust
ralia
USA
Cana
da
Sout
h Af
rica
Tota
l
Russ
ia
Oth
er
Volu
me
of im
port
edpr
oduc
ts,
thou
s. to
n
Cost
of
impo
rted
pro
duct
s,m
illio
n U
SD 1,793
1,154 95 104 60 32 24
1,631
774 393 123 128 114 68 31324
7,03
4
2 56
5
724
1,73
4
47362
6629
332
332
261
235
226
1,46
2
562 6534
8
233353
14 26
Export of hard coal, by country7
2014 2015
Tota
l
Russ
ia
Mar
occo
Turk
ey
Spai
n
Slov
akia
Bulg
aria
Pola
nd
Rom
ania
Indi
a
Gre
at B
ritai
n
Oth
er
Tota
l
Slov
akia
Turk
ey
Gre
ece
Mar
occo
Russ
ia
Bulg
aria
Oth
er
Volu
me
ofex
port
ed,
thou
s. to
n
Cost
of e
xpor
ted
prod
ucts
,m
illio
n U
SD
54
107152023212641454751
125
521
413 14 23
Structure of the balance reserves of natural gas as of 01.01.2016
22%
50%
28%
NATURAL GAS
Reserves for extraction – 46 years9 Reserves for consumption – 27 years10
9 Balance reserves of natural gas will cover extraction for 46 years, if the volumes of extraction remain at the same level as in 201510 Balance reserves of natural gas will cover consumption for 27 years, if the volumes of consumption remain at the same level as in 2015
Structure of the natural gas reserves, by the category as of 01.01.2016
1.0%
99.0%
0.0%14 million mcm9,293 million mcm
203,308million mcm
464,368 million mcm
256,439 million mcm
924,115 million mcm
Provisional balance reserves
Balance reserves
Off-balance reserves
Proven reserves (code 111)
Proven probable reserves (code 121)
Preliminary explored probable reserves (code 122)
EITI REPORT OF UKRAINE 2014-2015
11
EITI REPORT OF UKRAINE 2014-2015
10
Ukr
gazv
ydob
uvan
nia
PJS
C
Ukr
natt
a PJ
SC
Nat
toga
zvyd
obuv
anni
a PJ
SC
Ener
hose
rvisn
a ko
mpa
niia
Esco
-Piv
nich
LLC
Kub-
gaz
LLC
Pryr
odni
Res
ursy
Pr J
SC
Join
Ven
ture
Pol
tavs
ka g
azon
atto
va k
ompa
niia
LLC
Vydo
buvn
a ko
mpa
niia
Ukr
nafto
burin
nia
Pr JS
C (M
ECI d
ata)
Ukr
gazv
ydob
utok
Pr J
SC
Pers
ha u
krai
insk
a ga
zona
ftova
kom
pani
ia L
LC
Rega
l Pet
role
um C
orpo
ratio
nLi
mite
d LL
C
2 565
7,5839,704
455
634
673
505
1,030
20,584
Natural gas extraction in Ukraine, by region, mln mcm
2014 2015
19,908
Structure of the balance reserves of natural gas, by region, mln mcm
36%
as of 01.01.2016as of 01.01.2015
Poltava region
Kharkiv region
Lviv region
Sumy region
Black sea shelf
Other
328,917
37%343,145
69,545
37%358,461
975,696924,115
36%353,037
76,802
109,959 106,014
-5%
4%38,98839,931
4%37,506
8%
11%11%
4%37,506
4%
Kharkiv
Poltava
Lviv
Sumy
Ivano-Frankivsk
Luhansk
Other
Kharkiv
Poltava
Lviv
Sumy
Ivano-Frankivsk
Luhansk
Other
2 565
7,9779,338
439
513
645
303
693
Total (regions) Total (regions)
Import of natural gas, by country
1,30
2
1,49
7
608
14,5
28
Volumes of natural gas extraction, by company in 2014-2015, mln mcm
2015
2014
+4%
-3%+81%
+41%-9%
-29%
+74%-14%
+7%
-4%
-5%
1,73
3
585
336 23
9
170
239
120
116
75 137
56 53
217
25275
1
15,1
14
238
268
Volu
me
of im
port
ed p
rodu
cts,
billi
on m
3Co
st o
f im
port
ed
prod
ucts
,m
illio
n U
SD
Russ
ia
Ger
man
y
Nor
way
Hun
gary
Oth
erкр
аїни
ЄС
Russ
ia
Ger
man
y
Nor
way
Oth
erкр
аїни
ЄС
6.1 3.5 2.1 3.2 1.5
2014
14.5 0.9 1.32.8
1,677 940 874 595 421
19.5
2015
16.4
4,5075,6943,940
976301
477
Structure of the oil reserves, by the category as of 01.01.2016
14.4%
43.8%41.8%
13
12
11 In the section the term "oil" means «oil and gas condensate»12 Balance reserves of oil will cover extraction for 509 years, if the volumes of extraction remain at the same level as in 201513 Balance reserves of oil will cover consumption for 336 years, if the volumes of consumption remain at the same level as in 2015
39,849 thous. t
121,290 thous. t
115,790thous. t
Structure of the balance reserves of oil as of 01.01.2016
5%
55%40%
5,798 thous. t
66,288 thous. t 49,204thous. t
OIL AND GAS CONDENSATE 11
Reserves for extraction – 509 years12
Reserves for consumption – 336 years13
Balance reserves
Off-balance reserves
Uncertain purpose reserves
Proven reserves (code 111)
Proven probable reserves (code 121)
Preliminary explored probable reserves (code 122)
Structure of the balance reserves of oil, by region, thous t
20%
As of 01.01.2016As of 01.01.2015
Poltava region
Sumy region
Ivano-Frankivsk region
Lviv region
Chernihiv region
Other
24,559
20,693
21%26,840
126,651121,290
21,762
18%21,426
17%21,714
18,36318,450
9,92211,529
-4%
8%15%
17%
22%21%
9%
2 565
365917
124
186
363
65
15
4
2,039
Oil extraction in Ukraine, by region, thous t
2014 2015
1,817
Sumy
Ivano-Frankivsk
Chernihiv
Poltava
Lviv
Kharkiv
Dnipropetrovsk
Other
Sumy
Ivano-Frankivsk
Chernihiv
Poltava
Lviv
Kharkiv
Dnipropetrovsk
Other
2 565
320817
138
167
304
51
16
4
Total (regions) Total (regions)
26,356 26,327
EITI REPORT OF UKRAINE 2014-2015
45.0
11.9 3.
6
15
EITI REPORT OF UKRAINE 2014-2015
14
-44%
+56%
-16% -5%
-3%-35%
-11%
+4%
-5%
-12%
-14%
-4%
-12%
Ukr
natt
a PJ
SC
Ukr
gazv
ydob
uvan
nia
PJS
C
Pryr
odni
Res
ursy
Pr J
SC
Join
Ven
ture
Ukr
karp
atoi
l LLC
Pol
tavs
ka g
azon
afto
vako
mpa
niia
Join
t Ven
ture
Kash
tan
Petr
oleu
mLT
D Jo
int V
entu
re
Vydo
buvn
a ko
mpa
niia
Ukr
nafto
burin
nia
Pr JS
C
Nat
toga
zvyd
obuv
anni
a Pr
JSC
Rega
l Pet
role
umCo
rpor
atio
n Li
mite
d LL
C
Kub-
gaz
LLC
Ener
hose
rvisn
a ko
mpa
niia
Esco
-Piv
nich
LLC
Arab
skyi
ene
rget
ychn
yial
ians
IUEI
LLC
Ukr
gazv
ydob
utok
Pr J
SC
46.051
2.63
28.8
1,66
0.7
Volumes of oil extraction, by company in 2014-2015, thous t
2015
2014
28.8
14.2 5.
6
4.4
4.2 4.0
4.2
4.0
3.936
.7
30.3
1,87
7.3
532.
90
52.2
51.7
42.8
34.036
.134
.3
16
131
0.1
82.0
Volu
me
of im
port
edpr
oduc
ts, t
hous
. ton
Cost
of i
mpo
rted
prod
ucts
,m
illio
n U
SD
Import of crude oil, by country
227.4
0.3
2014
159.7 18.9
178.6
2015
227.7
82.1147
Oth
er
Kaza
khst
an
Kaza
khst
an
Russ
ia
0.1
27.3
0
3.0
Volu
me
of e
xpor
ted
prod
ucts
, tho
us. t
onCo
st o
f exp
orte
d pr
oduc
ts,
mill
ion
USD
Oth
er
Lith
uani
a
Oth
er
Lith
uani
a
Export of oil, by country
8.0
0
2014
41.2
2015
0.1
41.3 8.0
3.027.4
5,15
4
14,1
97
Structure of iron ores reserves, by the categories (as of 01.01.2016), thous t
6%
82%
12%
17
EITI REPORT OF UKRAINE 2014-2015
16
14 Balance reserves of iron ores will cover extraction for 125 years, if the volumes of extraction remain at the same level as in 201515 Balance reserves of iron ores will cover consumption for 148 years, if the volumes of consumption remain at the same level as in 2015
2,316,431.00thous t
29,222,217.90 thous t
4,129,901.00 thous t
IRON ORES
Reserves for extraction – 125 years14
Reserves for consumption – 148 years15
Balance reserves
Off-balance reserves
Uncertain purpose reserves
-11% -3%
+1%
+3%
-93%
-15%
+17%
-3%
-6%
+55%
Ingu
lets
GZK
PrJ
SC
Polta
vsky
GZK
Pr J
SC
Nor
ther
n G
ZK P
r JSC
Arce
lorM
ittal
Kry
vyi R
ih P
JSC
Sout
hern
GZK
PJS
C
Cent
ral G
ZK P
r JSC
Yery
stiv
skyi
GZK
LLC
Kryv
yi R
ih ir
on o
rein
dust
rial c
ompl
ex P
JSC
Zapo
rizhz
hia
iron
ore
indu
stria
l com
plex
PrJ
SC
Evra
z Su
kha
Balk
a Pr
JSC
IIyic
h iro
n an
d st
eel w
orks
P JS
C
Vost
ok-r
uda
LLC
27, 9
80
24,6
23
24,0
9428, 0
93
Volumes of iron ores extraction, by company in 2014-2015, thous t
2015
2014
4,50
94,
381
+2%
2,83
22,
876
513
598
412
28
24,2
6431,6
87
28,8
76
28,8
48
24,7
66
23,
944
13,6
8814
,394
Structure of the balance reserves (А+В+С1) of iron ores, by region (as of 01.01.2016), thous t
21,579,228Total (regions)
5,462,30912,127,529
365,680
868,733
2,471,473
283,504
Dnipropetrovsk
Poltava
Zaporizhzhia
Crimea AR
Kirovohrad
Donetsk
Iron ores extraction in Ukraine, by region, thous t
176,049Total (regions)
38,038126,314
4,381
7,316
Dnipropetrovsk
Poltava
Kirovohrad
Zaporizhzhia
172,044Total (regions)
38,820121,667
4,509
7,048
Dnipropetrovsk
Poltava
Kirovohrad
Zaporizhzhia
5,47
5
9,16
2
2014 2015
7
-5%
2015
2014
240
250
63
63
-4%
19
EITI REPORT OF UKRAINE 2014-2015
18
2 56
5
4,91
5
12,0
25
846
4701,
7613,
615
410
227
93
24,3
61
Export of non-agglomerated iron ores, by country
2014 2015
Rom
ania
Slov
akia
Czec
h Re
publ
ic
Pola
nd
Hun
gary
Aust
ria
Tota
l
Chin
a
Serb
ia
Oth
er
2 56
5
4,54
115,2
20
1,16
3
1541,
6544,
058
455
517
386
28,1
47
Rom
ania
Slov
akia
Czec
h Re
publ
ic
Pola
nd
Hun
gary
Aust
ria
Tota
l
Chin
a
Serb
ia
Oth
er
Volu
me
of e
xpor
ted
prod
ucts
,th
ous.
ton
Cost
of e
xpor
ted
prod
ucts
,m
illio
n U
SD
1,741
4
14
22
34
69
119
258
361860
1,040560
178
144
61
53
6
10 8
20
Titanium ores extraction in Ukraine, thous t
TITANIUM ORES
Reserves for extraction – 28 years16
Reserves for consumption – 1053 years17
16 Balance reserves of titanium ores will cover extraction for 28 years, if the volumes of extraction remain at the same level as in 2015 (http://minerals.usgs.gov/minerals/-pubs/mcs/2016/mcs2016.pdf ).17 Balance reserves of titanium ores will cover consumption for 1053 years, if the volumes of consumption remain at the same level as in 2015
Reserves of titanium ores (as of 01.01.2016)
30%
70%
2,500 thous t
5,900 thous t
Ilmenite
Rutile
Ilmenite
Rutile
0.04
0.60
0.24
0.00000.00000.0037
Volu
me
of im
port
ed p
rodu
cts,
thou
s. to
nCo
st o
f im
port
edpr
oduc
ts,
mill
ion
USD
Sout
h Af
rica
Sout
h Af
rica
Aust
ralia
Aust
ralia
Egyp
t
Egyp
t
Import of titanium ores and concentrates, by country
0.004
0.000
2014
3.3
3.7
2015
0.004
0.00370.97
0.3 0.0000.1
21
EITI REPORT OF UKRAINE 2014-2015
20
Export of titanium ores and concentrates, by country
2014 20152
565
85
120
202060
10 13
73
107
12
2437
20
22
329
295
Gre
at B
ritai
n
Chin
a
USA
Kaza
khst
an
Czec
h Re
publ
ic
Tota
l
Russ
ia
Oth
er
Gre
at B
ritai
n
Chin
a
Czec
h Re
publ
ic
Kaza
khst
an
USA
Tota
l
Russ
ia
Oth
er
Volu
me
of e
xpor
ted
prod
ucts
, th
ous.
ton
Cost
of e
xpor
ted
prod
ucts
,m
illio
n U
SD
22.7
13.6
4.3
6.8
6.3
17.329.8
100.871.8
19.711.4
8.6
0.0
2.4
11.9
17.8
MANGANESE ORES
Reserves for extraction – 594 years18
Reserves for consumption – 451 years19
18 Balance reserves of manganese ores will cover extraction for 594 years, if the volumes of extraction remain at the same level as in 201519 Balance reserves of manganese ores will cover consumption for 451 years, if the volumes of consumption remain at the same level as in 2015
Structure of manganese ores reserves, by the category (as per 01.01.2016), thous t
2%
98%
0%0.00 thous. t
58,038.20 thous. t
2,380,194.90 thous. t
Balance
Off-balance reserves
Uncertain purpose reserves
Structure of the balance reserves (А+В+С1) of manganese ores, by region (as of 01.01.2016), thous t
2,182,916Total (regions)
598,6801,578,200
6,036
Zaporizhzhia
Dnipropetrovsk
Kherson
23
EITI REPORT OF UKRAINE 2014-2015
22
Volumes of manganese ores extraction, by ccompany in 2014-2015, thous t
2015
2014
Ordzhonikidze GZK PJSC Marganets GZK PJSC Landshaft LLC
2,33
9.0
+14%
+3%
-100%
2,26
8.7
1,33
5.9
1,17
6.3
0.09.
5 278.
2
502.
6
26.4
8.772
.283.5
971.
4
Import of manganese concentrate and agglomerate, by country
2014 2015
Russ
ia
Bras
il
Aust
ralia
Sout
h Af
rica
Tota
l
Gha
na
Oth
er
275.
1
654.
1
17.1
0.092
.6
232.
6
1,27
1.6
Russ
ia
Bras
il
Aust
ralia
Sout
h Af
rica
Tota
l
Gha
na
Oth
er
Volu
me
of im
port
edpr
oduc
ts,
thou
s. to
n
Cost
of i
mpo
rted
prod
ucts
,m
illio
n U
SD 186.1
160.3
52.014.6 2.1
60.726.4
4.6
71.4
49.0
27.7
3.2
35.0
0.0
4.9
30.8
0.11.
73.040
.5
Export of manganese concentrate and agglomerate, by country
2014 2015
Russ
ia
Pola
nd
Czec
h Re
publ
ic
Chin
a
Tota
l
Slov
akia
28.6
67.6
1.7
0.05.
77.8
111.
4
Pola
nd
Slov
akia
Czec
h Re
publ
ic
Geo
rgia
Tota
l
USA
Oth
er
Volu
me
of e
xpor
ted
prod
ucts
, th
ous.
ton
Cost
of e
xpor
ted
prod
ucts
,m
illio
n U
SD
0.0
0.30.7
6.4
0.00.62.8
0.33.7
11.4
4.2
0.4 0.3
15,6
95.2
25,1
91.9
Ukrtransgaz PJSC Ukrtransnafta PJSC
25
EITI REPORT OF UKRAINE 2014-2015
24
OIL AND GAS TRANSPORTATION
The volume of gas transit through the territory of Ukraine in 2009-2015
Transit through Ukraine, billion cub. m
Transportation to the Ukrainian customers, billion cub. m
Revenue from main activity,million UAH
Volume of oil transportation and transit, million tones
Net profit, million UAH
2009 2010 2011 2012 2013 2014 2015
-5.8%
44.5
95.8
50.498
.6
51.710
4.2
48.884
.3
44.1
86.1
38.162
.2
30.467
.1
Revenue and profit of gas and oil transportation system Operators
2012 2013 2014 2015
16,4
40.8
14,2
65.6
The volume of oil transit and transportation to refineries in Ukraine 2009-2015
Transit, million ton
Transportation to refineriesin Ukraine, million ton
2009 2010 2011 2012 2013 2014 2015
9.4
29.1
9.720
.1
9.817
.8
4.0
14.6
2.2
15.6
1.8
15.0
1.6
15.2
-10.3%
16.867.162.2
86.184.3
2,32
1
2013 2014 2015
2,87
6
3,33
0
2012 2013 2014 2015
452.6
-1,253.7-3,293.1 -54.0
688.7
1,360.3
-777.0
2013 2014 2015
16.817.6
Volumes of naturalgas transit, billion cubic meters
97.1
76.6
11.1 75
.710
.9
67.6
9.0 77
.76.
9
26.45.
2
689.1
355.0
126.7
228.3
656.2
294.4
361.8
236.7
452.4
The weighted average tariff for natural gas distribution ("oblgas")
Tariff for "direct pipes" customers
Tariff for Uktransgaz PJSC main pipelines transportation Total government revenues from extractive industries in 2014-201521 , thous UAH
7,904,067.79
37,802,949.56
7,207,832.35
+590%+651%
-6.0%
+408% -24.1%
+81.2%+288%
+594%
+14.4%+166.5%
+98.5%
+1,026%
+148.7%
25.0
27
EITI REPORT OF UKRAINE 2014-2015
26
Tariffs for natural gas transportation and distribution,20 UAH / thousand m3
01.01.2014 -30.04.2014
01.05.2014 -31.05.2014
01.06.2014 -31.03.2015
01.04.2015 -30.06.2015
01.07.2015 -30.09.2015
01.10.2015 -31.12.2015
20 Consumers "on the direct pipes" – consumers, whose pipelines are directly connected to the trunk gas pipelines
287.0
93.9
193.1
366.7
138.4
228.3
663.5
275.7
387.8
615.1 615.1 615.1
325.6 325.6265.1
Tariffs for oil transportation via the trunk pipelines, UAH/t
Dolina -Drohobych
M. Pavlivka -Refinery in
Kremenchuk
Hnidyntsi -Refinery in
Kremenchuk
Glinsko -Rozbyshivska
Refinery inKremenchuk
Oryv -Drohobych
Borislav -Drohobych
2015
20142015
2014
37,1
52,0
65.2
2
18,7
14,7
25.5
2
Total government revenues from extractive companies, per revenue streams in 2014-201522, thous UAH
Productionroyalty
Valueadded tax
Corporateincome tax
Personalincome tax
Excise tax Environmentaltax
Transportationroyalties
TAX PAYMENTS OF EXTRACTIVE COMPANIES
57,997,468.11Total
Oil and gas
Metal ores
Coal
Oil and gas
Metal ores
Coal
92,515,345.07Total
2014 2015
12,986,686.21 14,246,339.39
70,364,937.89
25,3
19,5
86.9
9
9,15
3,10
1.75
8,60
7,51
5.64
1,36
2,85
3.79
3,63
2,13
4.95
2,69
6,39
3.39
3,08
3,91
5.39
665,
085.
04
1,65
3,90
3.52
680,
298.
39
516,
013.
47
13,9
75,9
33.4
121 According to the State Fiscal Service of Ukraine22 According to the State Fiscal Service of Ukraine
Share of government revenues, which were reconciled
-1.1%-0.1%
-0.1%
-1.4%
+2.2% -0.1%
29
EITI REPORT OF UKRAINE 2014-2015
28
20152014
82.6% Extractive industries
20152014
Coal
Metal ores
Oil and gas
Reconciliation of tax payments, per industry, thous UAH
Oil and gas Metal ores Coal
29,
507,
558.
08
29,5
37,1
04.2
5
6,4
09,5
15.8
2
6,40
1,01
5.51
2,92
7,04
2.12
2,99
1,45
3.41
Reported by companies
Reported by SFS
Oil and gas Metal ores Coal
54,9
41,4
56.6
0
54,1
57,4
88.7
8
6,75
8,01
5.15
6,68
4,22
7.72
4,82
1,27
9.12
4,81
8,83
5.99
82.8%
85.7% 85.0%
66.1% 65.6%
98.1% 93.9%
Other non-tax payments by the companies in 2014-2015 to the state enterprises and central executive authorities23, mln UAH
Payments that weren’t reconciled
Non-tax payments ofcompanies in 2014
Socialpaymentsand donations(2014)
Coalsector
Iron Oresector
Oil andGas sector
Non-tax payments ofcompanies in 2015
Reconciled payments543.1 330.7
294.5
36.2
604.1
2014
Reported by companies
Reported by SFS
EITI REPORT OF UKRAINE 2014-2015
30 31
OTHER PAYMENTS OF EXTRACTIVE COMPANIES
-45.3%
10.9%61.0
10.1%
953.
0
39.1
840.
8
73.1
Socialpaymentsand donations(2015)
Coalsector
Iron Oresector
Oil andGas sector
998.
2
17.5
868.
8
112.
0
Extractive companies’ social costs and charitable contributions in 2014-201524, UAH mln
2014 2015
0.0%
0.0%
+0.4%
+2.8%
-5.3%
0.0%
0.0%
14,1
50,8
21.1
9
14,1
50,1
98.8
0
Productionroyalty
Valueadded tax
Corporateincome tax
Personal income tax
Excise tax Екологічнийподаток
Transportation royalties
12,5
20,1
04.4
2
2,43
3,34
4.10
2,50
1,01
3.05
1,36
2,85
3.79
1,36
2,85
3.00
665,
085.
04
630,
162.
20
613,
262.
62
613,
516.
77
12,4
66,5
99.5
5
7,15
2,77
2.11
7,15
1,10
2.53
Reconciliation of tax payments, per type of payment, thous UAH
2015
Reported by companies
Reported by SFS
-0.9%
+0.6%
-0.4%
0.0%
-2.3%
-2.4%
+0.1%
27,7
61,8
20.1
7
28,4
48,2
88.1
6
Productionroyalty
Valueadded tax
Corporateincome tax
Personalincome tax
Excise tax Екологічнийподаток
Transportationroyalties
23,1
42,3
58.7
4
3,63
2,13
4.95
3,63
2,13
5.00
2,99
8,45
8.39
3,00
0,99
8.51
1,65
3,90
3.52
1,61
5,90
8.20
461,
972.
23
464,
521.
71
23,2
27,9
58.4
6
6,09
8,03
5.14
6,04
2,81
0.15
23 According to queried companies’ responses24 According to queried companies’ responses
State budget
Regional budget,budget of thecity of Kyiv
Local budgets
State budget
Local governmentbudgets
Local budgets
100%
0%
90%
10%
33
EITI REPORT OF UKRAINE 2014-2015
32
FISCAL REGIME FOR EXTRACTIVE INDUSTRIES
Allocation of taxes between the budgets of various levels (general Budget Code rule)
Corporate income tax
State budget
Local budgets
100%
0%
100%
0%
Production royalty
100%
0%
100%
0%
Non-production royalty
State budget
Regional budget
Municipal(city, village)budgets
60%
25%
55%
10%20%
25%
Environmental tax
State budget
Local budgets
100%
0%
100%
0%
Transportation royalty; VAT; customs duties; excise tax; levy in the form of a special-purpose surcharge to the applicable natural gas tariff for consumers of all ownership forms
State budget
Regional budget,budget of thecity of Kyiv
50%
50%
75%
25%Production royalty for non-hydrocarbon minerals
20152014
20152014
35
EITI REPORT OF UKRAINE 2014-2015
34
State budget
Local governmentsbudgets
Municipalities(incl. district-level cities)
District budgets
Regional budgets
50%
25% 15%
25% 25%60%
Personal income tax
State budget
Regional budget,budget of the city of Kyiv
50%
50%
50%
50%
Special water use levy/ rent fee for special use of water
20152014
28.7%12,839,766.41
19,291,504.37
3.8%1,689,571.16
1,494,271.95
16.0%7,174,849.35
18,103,059.67
7.2%3,238,572.15
3,501,298.61
5.1%2,296,006.49
2,339,495.99
4.6%2,077,649.70
2,335,721.87
4.5%1,996,170.59
1,556,943.27
2.9%1,319,341.69
1.2%872,635.56
14.9%6,664,834.16
16,745,126.59
12.2%
27.2%
2.1%
25.5%
4.90%
3.3%
3.3% 2.2%
23.6%
6.7%
5,437,321.79
4,732,260.87
Dnipropetrovsk region
Dnipropetrovsk region
Poltava region
Poltava region
Kharkiv region
Kharkiv region
Sumy region
Sumy region
Luhansk region
Luhansk region
Ivano-Frankivsk region
Ivano-Frankivsk region
Donetsk region
Donetsk region
Lviv region
Lviv region
Other regions
Other regions
Chernihiv region
Chernihiv region
2015
2014
REGIONAL DISTRIBUTION OF REVENUES FROM THE EXTRACTIVE INDUSTRIES THOUS UAH
Extractive companies, whose provided information for reconciliation
Extractive companies, whose didn’t provide information for reconciliation
37
EITI REPORT OF UKRAINE 2014-2015
36
1. Shell Ukraine Exploration and Production I LLC2. Joint activity agreement of 06/10/2011 No 1330-1-4 – authorized entity Shell Ukraine Exploration and Production I LLC 338320653. Arabskyi energetychnyi alians IUEI LLC4. Eni Ukraiina LLC5. Zakhidgazinvest LLC6. Kub-gaz LLC7. Persha ukraiinska gazonaftova kompaniia LLC8. Vydobuvna kompaniia Ukrnaftoburinnia PrJSC9. Ukrgazvydobutok PrJSC10. Prom-Energoproduct LLC11. Representation office Regal Petroleum Corporation Limited (without legal entity right)12. Tysagaz LLC13. Pari LLC14. Kashtan Petroleum Joint Venture15. Joint Venture Ukrkarpatoil LLC16. Joint activity agreement of 21/07/1997 No 23-3/97-84Б-97 – authorized entity Gaz-MDS LLC 2425355617. Ukrtransgaz PJSC18. Zakhidnadraservis LLC19. State Enterprise Ukrspetszamovlennia LLC20. Pryrodni Resursy PrJSC21. Skhidnyi Geolohichnyi Soiuz LLC22. Joint activity agreement of 19/08/2002 No 85/2002 – authorized entity Skhidnyi Geolohichnyi Soiuz LLC 3242628923. Geologichne biuro Lviv LLC24. Prykarpatska energetychna kompaniia LLC25. Horyzonty LLC26. Ukrtransnafta PJSC27. Naftogaz of Ukraine National Joint-Stock Company28. Ukrgazvydobuvannia PJSC29. Poltavska gazonaftova kompaniia Joint Venture30. Enerhoservisna kompaniia Esco-Pivnich LLC31. Naftogazvydobuvannia PrJSC32. Ukrnafta PJSC
1. State Joint-Stock Company Chornomornaftogaz PJSC2. Joint Venture Boryslavska Naftova Kompaniia LLC3. Energiia-95 LLC4. Plast PrJSC5. National Joint-Stock Company Nadra Ukraiiny PJSC6. Ukrnaftogazinvest LLC7. Ukraiinska burova kompaniia LLC8. Praim-Gaz LLC9. Makkom-grup LLC10. Nadragaz LLC11. Ukristgaz LLC12. Bogorodchanynaftogaz LLC13. Nadra Geotsentr LLC14. Joint activity agreement of 29/06/2004 No 612 – authorized entity Vyrobnycho-komertsiina firma Dion LLC 2443067915. Joint activity agreement of 10/06/2002 No 3 – authorized entity Karpatygaz LLC 3016234016. Joint activity agreement of 25/04/2003 No 147 – authorized entity Naftogazrembud-1 LLC 3379946317. Joint activity agreement of 24/12/1997 No 999/97 - authorized entity Naftogazovydobuvne upravlinnia Poltavanaftogaz of Ukrnafta PJSC 2252591518. Joint activity agreement of 28/11/2000 No 1-Д21/008/2000 – authorized entity Poltava branch of Devon CJSC 2600244219. Joint activity agreement of 04/02/2004 No 60 – authorized entity Firma Has LLC 2123733820. Joint activity agreement of 24/03/2004 No 493 – authorized entity Karpatygaz LLC 3016234021. Joint activity agreement of 26/12/2003 No 122 - authorized entity Sakhalinske LLC 3233727822. Gravelit-21 LLC (34013604) responsible for taxes maintenance and paymants provision to the budget during implementation JAA23. Joint activity agreement of 15/09/2004 No 927 – authorized entity Tsefei LLC 3286974924. Joint activity agreement of 19/01/1999 No 35/4 – authorized entity Ukrnafta PJSC 13539025. Joint activity agreement of 28/01/2008 No 35/21 – authorized entity Kashtan Petroleum LTD Joint Venture 2370337126. Joint activity agreement of 07/09/2001 No 4 – authorized entity Gals-K PrJSC 3156642727. Joint activity agreement of 13/10/2004 No 1747 – authorized entity Karpatnadrainvest LLC 3178945328. Joint activity agreement of 19/05/2000 No 17-2000 – authorized entity Sirius-1 LLC 3223957729. Nadra Geotsentr LLC (34763705) responsible for taxes maintenance and paymants provision to the budget during implementation JAA No 265-12 of 23/11/2007 with Gazopromyslove upravlinnia Kharkivgazvydobuvannia
Oil and gas
33. ArcelorMittal Kryvyi Rih PJSC34. Vilnohirsk GZK Branch of United mining and chemical company State Enterprise35. Irshansk GZK Branch of United mining and chemical company State Enterprise36. United mining and chemical company State Enterprise37. Northern GZK PrJSC38. Bilanivskyi GZK LLC39. Ingulets GZK PrJSC40. Poltavsky GZK PrJSC41. Central GZK PrJSC42. Yerystivskyi GZK LLC
30. Southern GZK PJSC31. The foreign investment enterprise in the form of PrJSC Zaporizhzhia iron ore industrial complex32. Kryvyi Rih iron ore industrial complex PJSC33. Evraz Sukha Balka PrJSC34. Ordzhonikidze GZK PJSC35. Marganets GZK PJSC36. Mizhrichenskyi GZK LLC
43. Krasnoarmiiskvuhillia State Enterprise44. Lvivvuhillia State Enterprise45. Mine Pivdennodonbaska No 3 named after M. S. Surgaia State Enterprise46. Shakhtoupravlinnia Pivdennodonbaske No 1 State Enterprise47. Lysychanskvuhillia PJSC48. Mine Nadiia PJSC49. Selydivvuhillia State Enterprise50. Toretskvuhillia State Enterprise51. Krasnodonvuhillia PrJSC52. Vuhilna kompaniia Krasnolymanska State Enterprise53. Mine Bilozerska ALC54. DTEK Dobropilliavuhillia LLC1
55. DTEK Pavlogradvuhillia PrJSC56. DТЕК Rovenkyantratsyt LLC57. DTEK Sverdlovantratsyt LLC58. DTEK Mine Komsomolets Donbasu PrJSC59. Shakhtoupravlinnia Pokrovske PJSC
37. Shakhtoupravlinnia Donbas PJSC38. Mine named after O.F. Zaciadko PJSC39. Snizheantratsyt State Enterprise40. Artemvuhillia State Enterprise41. Torezantratsyt State Enterprise42. Makiivvuhillia State Enterprise43. Orendne pidpryiemstvo Mine Zhdanivska PJSC44. Donetska vuhilna energetychna kompaniia State Enterprise45. DV naftogazovydobuvna kompaniia LLC46. DTEK Dobropilliavuhillia LLC1
! Extractive companies, whose provided information for reconciliation
Extractive companies, whose didn’t provide information for reconciliation
Metal ores
!
Coal
1 DTEK Dobropilliavuhillia LLC provided information only for 2014
Національний Звіт ІПВГ України 2014-2015 та його Скорочена версія підготовлені компанією EY.
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20142015