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Справочник аналитика

Основные допущения и ограничения

  • The analysis includes the world's leading vertically integrated oil companies as well as Russian companies that publish financial statements in accordance with US GAAP or IFRS.
  • The analysis is based on the data in the financial statements prepared in accordance ASC standards 932-235 "Information on oil and gas exploration and production activities." Accordingly, the financial and economic indicators affect only the sphere of exploration and production, and do not include other business areas, including financial, managerial and other activities.
  • The calculation includes only the results of the operations of enterprises consolidated in their financial statements, and does not take into account results (either financial and production- related) from equity participation in other organizations.
  • Calculations of the indicators are made based on data from officially disclosed financial statements, and may not coincide with the published coefficients calculated using additional data from management reporting.