Transparency index

1

Note key documents governing system performance corporate Governance

0,5

Description of work improving the system corporate Governance (results of the reporting period, and projected future)

Описание работы в отчетном периоде

0,5

Планируемые работы

0,5

Max

4

Information about the composition of the Board of Directors and executive bodies

Have a list of members of the Board

0,5

Personal (biographical) data members of the Board of Directors

0,25

Note about members of the Board who own the company's shares and / or SDCs

0,5

Note on the independent members of the Board of Directors

Note independent members (or information about them absence)

0,5

Note on criteria of independence

0,25

The list and committees the Board of Directors (or information about their absence)

0,25

Job Description committees done on this reporting period

0,25

Personal Information, on attendance of meetings by the members of the Board

0,25

Availability of Board of Directors report about the results of development of JSC in the reporting period

0,5

Personal (biographical) data of CEO

0,25

Note about the shares ownership by the senior executives

0,5

Max

4

Disclosure of remuneration

Description of remuneration policy (approach / principles)

0,5

Disclosure on size and / or structure of remuneration

General director

0,25

Members of the Board of Directors

0,5

Disclosure of compensation relationship to company KPI

General director

0,25

Members of the Board of Directors

0,5

Max

2

Disclosures Dividend Policy

Description of the dividend policy (approach)

0,5

Availability of the report on the payment of dividends

Disclosure of information about the volume, the amount of dividend per share and dividend yield

1

Dividend history (dynamics of dividend payments for the last 3-5 years)

0,5

Max

2

Else

The list of related party transactions

Have a list of transactions / Note the fact that such transactions in the reporting period were made

0,25

Major Transactions

Have a list of transactions / Note the fact that such transactions in the reporting period were made

0,25

Availability of information compliance with the code of corporate behavior

1

The composition of the Audit Commission

0,5

Information about features and the main results of internal Auditor

1

Max

3

Total criterion (max.)

15

3 Criteria: The quality of information disclosure on the activities of the organization in the reporting period (max. 20 points)

Parameters

Indicators

Points

Description of the organization

Narration of the countries / regions in which the organization operates, and the headquarters located

0,5

Enumerating basic brands, products, and / or of services company produce

0,5

Organizational structure including subsidiaries, etc.

0,5

Description of significant changes in the reporting period a scale portion, structure or ownership scheme

0,5

Max

2

Description with tre relations with related parties in the reporting period

Have a list of interested parties

1

Description of the priority groups concerned Parties 2

Note priority groups

0,5

Availability of maps stakeholders

1

Description of the mechanism of interaction with related parties

1

Description of major works and activities done with stakeholders in the reporting year

1

An indication of the documents regulating the interaction with stakeholders

1

Description of stakeholder involvement in the process of corporate governance

1

Max

6

Disclosure of information on the activities of the organization in the reporting period

Have a summary of the key corporate developments during the reporting period

1

Quick overview of the main KPI during report pereiod

1

The presence of the target, and predictive values for the basic indicators of performance

Given the target and actual values for reporting period

1,5

Given the target figures for the next reporting period

1,5

The reflection of indices financial performance, economic activity, including commentary on financial Statements (Management Discussion and Analysis)

1

The presence of the reporting of information on activities in the field of sustainable development 3

Have GRI table

2

Availability of information in the report on sustainable development

1

Availability of information in the report year, reflecting the company's public stance on sustainable development

1

Reflecting the dynamics of changes in key performance indicators

Indicators are in dynamics for several years

2

Have comments on the dynamics of indicators

1

Max

12

Total criterion (max.)

20

4 Criteria: The complexity and usability of reporting for different stekeholder groups (max. 12 points)

Parameters

Indicators

Points

Else

Report Type 4

The presence of an integrated report

5

Availability of the annual report with the inclusion of information on activities in the field of sustainable development

3

Availability of the annual report and the non-financial report

3

The presence of the traditional annual report

1

Availability of links to additional information from other sources

2

Availability of electronic (interactive) report

3

The availability of an electronic report for mobile devices

Adaptive design

1

Having a separate application for mobile devices

1

Max

12

Total criterion (max.)

12

5 Criteria: Quality of public reporting system (max. 10 points)

Disclosure of a public reporting system

Parameters

Indicators

Points

Reference to the regulatory framework in the field of organizing public Reporting

1

Securing the organization responsible for public reporting

Fixing responsibility for top management

0,5

Fixing responsibility for the structural division of a permanent organizational unit

0,5

Fixing responsibility on KPI

0,5

The presence of the Commission (Council Meeting and etc.). Stakeholder organization and its involvement in the activities of public reporting

1

Plans to improve public reporting

1,5

Max

5

Description of interaction with stakeholders on reporting period

Reflection in the report information about the interaction with stakeholders in the preparation of the report

2

Availability of record table requested by the stakeholders

1

Availability of plans and obligations of the organization based on the results of stakeholder engagement in the reporting period

1

Availability of information on the implementation of commitments to stakeholders, taken in the previous reporting period

1

Max

5

Total criterion (max.) 10

10

Criterion 6: Verification of the accounting information and compliance with international standards and recommendations of the reports (max. 23 points)

Parameters

Indicators

Points

Types of conducted assurances

Availability report on financial audit

1

The presence of the report of the internal control and audit

Availability of opinion on the compliance reporting process standards

0,5

Availability of opinion on the compliance report standards

1

Availability of the report of the independent auditor on the assurance of non-financial reporting

2

Availability conclusions about public assurance

1,5

Max

6

The reliability of financial information 5

Auditor's opinion

The unmodified opinion

2

Modified opinion

1

The reliability of non-financial information 6

Description of the scope of the audit

Full level

2

Narrow level

1

Opinion on the reliability of the data provided

The unmodified opinion

2

Modified opinion

1

Compliance 7

Opinion on the involvement of stakeholders

positive

2

Positive with reservation

1

Opinion about the significance of the data

Positive

2

Positive with reservation

1

Opinion on the response of the company during the reporting period

positive

2

Positive with reservation

1

Opinion on the management level according to GRI (version G3.1)

level A

4

level B

3

Level C

2

The certificate GRI, the report confirming compliance with GRI Guidelines

1

Total criterion (max.)

23

1,2,3,4,5,6,7 - indicators are mutually exclusive



Attachment 3

List of companies and industries

Company	Industry
AEROFLOT RUSS.AIRL.	Airlines
TRANSAERO AIRLINES	Airlines
RUSHYDRO	Alt. Electricity
SOLLERS	Automobiles
AVTOVAZ	Automobiles
GAZ	Automobiles
SBERBANK OF RUSSIA	Banks
VTB BANK	Banks
URAL-SIBERIAN BANK	Banks
BK OTKRITIE	Banks
KAMAZ	Comm. Vehicles,Trucks
NIZHNEKAMSKNEFTEKHIM	Commodity Chemicals
INTER RAO UES	Con. Electricity
FED.GRID CO.OF UNG.SY.	Con. Electricity
LENENERGO	Con. Electricity
KUBANENERGO	Con. Electricity
UTAIR	Delivery Services
ALROSA	Diamonds & Gemstones
NOVATEK	Exploration & Prod.
ROSTELEKOM ADR (LON)	Fixed Line Telecom.
CHERKIZOVO GROUP	Food Products
MAGNIT	Food Retail,Wholesale
DIXY GROUP	Food Retail,Wholesale
POLYUS GOLD	Gold Mining
LSR GROUP	Heavy Construction
MOSTOTREST	Heavy Construction
GAZPROM	Integrated Oil & Gas
OIL COMPANY LUKOIL	Integrated Oil & Gas
OC ROSNEFT - MARKET VALUE	Integrated Oil & Gas
TATNEFT	Integrated Oil & Gas
SEVERSTAL	Iron & Steel
NOVOLIPETSK STEEL	Iron & Steel
MAGNITOGORSK IOSTL.WORKS	Iron & Steel
TMK OAO	Iron & Steel
EVRAZ	Iron & Steel
MECHEL OAO	Iron & Steel
CHELYABINSK TUBE ROLLING PLANT	Iron & Steel
VSMPO	Iron & Steel
MEGAFON	Mobile Telecom.
SISTEMA JSFC	Mobile Telecom.
VIMPELCOM	Mobile Telecom.
MMC NORILSK NICKEL	Nonferrous Metals
PROTEK	Pharmaceuticals
PHARMSTANDARD	Pharmaceuticals
TRANSNEFT PREF.	Pipelines
PIK GROUP	Real Estate Hold, Dev
URALKALI	Specialty Chemicals
PHOSAGRO	Specialty Chemicals
ACRON	Specialty Chemicals
M VIDEO	Specialty Retailers
NVYSK.COML.SEA PORT	Transport Services



Attachment 4

Correlation table

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