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Entity Subsidiaries

: Rosneft Deutschland GmbH (Ruhr Oel GmbH)

Subsidiary	Percentage	From	To
BAYERNOIL Raffineriegesellschaft mbH	28.57%	01/2010	12/2050
MiRO Mineraloelraffinerie Oberrhein GmbH & Co. KG	24.00%	01/2010	12/2050
PCK Raffinerie GmbH	54.17%	01/2017	12/2050