Information disclosure and reporting policy

Information is disclosed in accordance with the Regulation on the Information Policy adopted by the Russian Railways Board of Directors. The Company discloses financial and accounting statements in accordance with Russian (RAS) and international (IFRS) standards based on the requirements of legislation.

The Company’s annual report contains a range of information that is essential for stakeholders and meets the requirements of regulatory acts for the structure and content of annual reports provided to shareholders to prepare for general meetings. The Company’s internal documents are available on its website. Part of the essential information about the Company’s activities is disclosed in English.

Russian Railways has issued bonds that trade on the MICEX-RTS Moscow Exchange and discloses information online in accordance with the requirements of the legislation of the Russian Federation concerning securities.