Management responsibility statement

The PhosAgro management hereby confirms that, to the best of its knowledge, the financial statements prepared in accordance with the International Financial Reporting Standards as issued by the International Accounting Standards Board give a true and fair view of the assets, liabilities, financial position and profit or loss of the Company and the undertakings included in the consolidation taken as a whole.

The management report includes a fair review of the development and performance of the business and the position of the PhosAgro and the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face.

This Integrated Annual Report was reviewed and approved at PhosAgro’s Board of Directors meeting on 20 April 2023.

The consolidated financial statements for the year ended 31 December 2022 were approved by the Board of Directors on 03 March 2023.