Glossary

AN – ammonium nitrate

ANBP – apatite-nepheline beneficiation plant

ANSES – French Agency for Food, Environmental and Occupational Health & Safety

BAT – best available technique

bln – billion

Capex – capital expenditure

CBAM – carbon border adjustment mechanism

CCl₄ – carbon tetrachloride

CDP – Carbon Disclosure Project

CIS – Commonwealth of Independent States

CJSC – closed joint-stock company

CO₂ – carbon dioxide

CO₂-equivalent – a conventional unit of measurement used to measure greenhouse gas emissions (including carbon footprint calculations).

COVID-19 – сoronavirus disease 2019, the pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2)

DAP – diammonium phosphate

DROZD – Educated and Healthy Children of Russia programme

EBITDA – earnings before interest, taxes, depreciation and amortisation

EMERCOM – Ministry for Civil Defence, Emergencies and Elimination of Consequences of Natural Disasters

ESG – environmental, social, and governance

ESPP – European Sustainable Phosphorus Platform

EU – European Union

FAO – Food and Agriculture Organisation

GDP – gross domestic product

GDR – global depositary receipt

GLOSOLAN — Global Soil Laboratories Networks; supporting the GLOSOLAN by developing research capacities and strengthening the Regional Soil Laboratories Networks (RESOLAN)

GRI – Global Reporting Initiative

HR – human resources

HSE – health, safety and environment

IFA – International Fertilizer Association

IFRS – International Financial Reporting Standards

IMF – International Monetary Fund

IPCC – Intergovernmental Panel on Climate Change

IRR – internal rate of return

IT – information technology

IUPAC – International Union of Pure and Applied Chemistry

JSC – joint-stock company

kg – kilogram

KPI – key performance indicator

kWh – kilowatt-hour

LSE – London Stock Exchange

LTIFR – lost time injury frequency rate

MAP – monoammonium phosphate

MCP – feed monocalcium phosphate

mg – milligram

mln – million

MOP – muriate of potash

MW – megawatt

NIUIF – Samoilov Scientific Research Institute for Fertilizers and Insectofungicides

NO₂ – nitrogen dioxide

NPK – nitrogen-phosphorus-potassium fertilizer

OHS – occupational health and safety

OPEC – Organisation of the Petroleum Exporting Countries

P₂O₅ – phosphoric pentoxide

PJSC – public joint-stock company

PwC – PricewaterhouseCoopers

R&D – research and development

RAFP – Russian Association of Fertilizer Producers

RAS – Russian Accounting Standards

REACH – Registration, Evaluation, Authorisation and Restriction of Chemicals

Rospotrebnadzor – Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing

Rostekhnadzor – Federal Service for the Supervision of Environment, Technology and Nuclear Management

RSPP – Russian Union of Industrialists and Entrepreneurs

RUB – Russian rouble

SASB – Sustainability Accounting Standards Board

SDG – UN Sustainable Development Goal

SME – small and medium enterprise

SMEs – small and medium-sized enterprises

SO₂ – sulphur dioxide

STPP – sodium tripolyphosphate

Strategy to 2025 – PhosAgro Group's Development Strategy to 2025

t – metric tonne

Total output of finished and semi-finished products – total output of the Company’s finished and semi-finished products for the reporting period, including mineral fertilizers, animal feed, industrial phosphates and industrial products, phosphate rock and nepheline concentrate.

ths – thousand

UN – United Nations

UNESCO – United Nations Educational, Scientific and Cultural Organisation

USA – United States of America

USD – United States dollar

VAT – value-added tax

VHI – voluntary health insurance

VOC – volatile organic compound