Announcement on the proportion of the market value of shares of Rusagro Group PJSC within the total assets of ROS AGRO PLC for the purposes of Clause 2.6 of Article 277 of the Russian Tax Code
10.02.26Moscow, 10 February 2026 – Rusagro Group (ticker on the Moscow Exchange – RAGR), included in the list of economically significant organisations pursuant to the order of the Government of the Russian Federation No. 1857-р dated 12 July 2024, announces the following.
In accordance with the second paragraph of Clause 2.6 of Article 277 of the Tax Code of the Russian Federation Rusagro Group PJSC has resolved to determine the proportion of the book value of shares in Rusagro Group PJSC held hy foreign holding company ROS AGRO PLC in the book value of ROS AGRO PLC’s assets, using the indicators determined on the basis of the valuation report on the market value of the said shares and assets.
At the initiative of Rusagro Group PJSC an independent valuer, acting in accordance with the legislation of the Russian Federation on valuation activities, conducted a valuation of the market value of:
- shares of Rusagro Group PJSC;
- assets of ROS AGRO PLC, list of which had been provided to the independent valuer of Rusagro Group PJSC,
as of the date corresponding to the last day of the period ending 150 days after the date of the Arbitrazh Court’s issuance of the decision to suspend the exercise of ROS AGRO PLC corporate rights in relation to Rusagro Group PJSC in compliance with the Federal Law No. 470-FZ.
Based on the aforementioned report, the proportion of the market value of shares of Rusagro Group PJSC in the market value of ROS AGRO PLC’s assets amounted to 93.62% as at 2 February 2025.
This publication constitutes a revised calculation of the said proportion in accordance with the first paragraph of Clause 2.6 of Article 277 of the Tax Code of the Russian Federation.
In accordance with the said provision, for the purpose of determining the value of Rusagro Group PJSC’s shares, the proportion established on the basis of the valuation report is applied, whereas the calculation of the proportion based on the book value of ROS AGRO PLC’s assets is not applied.
Investors are able to send clarifying questions to investor relations department email ir@rusagrogroup.ru.