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Entity Subsidiaries

: LUKOIL

Subsidiary	Percentage	From	To
ISAB S.r.l. (Lukoil)	100.00%	07/2014	12/2050
Lukoil Neftohim Burgas	100.00%	01/2010	12/2050
Zeeland Refinery N.V.	45.00%	06/2009	12/2050