Rosseti Yug 2025 Annual Report

Major transactions made by the Company in 2025

No.

Ser.

Categories of major transactions

Material terms of the transaction (parties, subject, price, validity period) in the reporting year

1

Transactions recognised as major transactions under Chapter X of the Federal Law on Joint-Stock Companies

The Company did not enter into any major transactions in the reporting year

2

Related-party transactions (Chapter XI of the Federal Law on Joint Stock Companies)

In the reporting year, the Company concluded seven related-party transactions. Information on related-party transactions concluded by the Company in 2025 is given in Appendix 2 to the full version of the Annual Report of PJSC Rosseti South for 2025, published on the website of PJSC Rosseti South in the home / Shareholders and Investors / Annual Reports section

3

Transactions for the sale of shares (interests) in Company-controlled S&As that have of a significant importance to the Company and result in the loss of control over those legal entities

No such transactions were made

4

Transactions with property of the Company (including several interrelated transactions) made by the Company, the value of which exceeds the amount specified in the Company’s Articles of Association or which is material to its business operations

Transactions (including several interrelated transactions) involving non-current assets of the Company amounting to more than 10% of the book value of such assets according to the financial statements as at the last reporting date

In the reporting year, an addendum was concluded to the lease agreement for power grid property with a purchase option dated 28 November 2024 No. 407/30–2,335 between JSC Rosseti Capital (lessor) and PJSC Rosseti Kuban (lessee); this agreement is an related-party transaction. For more details, see Appendix 2 to the full version of the Annual Report of PJSC Rosseti South for 2025 published on the website of PJSC Rosseti South in the Home / Shareholders and Investors / Annual Reports section

Transactions (including several interrelated transactions) related to the acquisition, alienation or possibility of alienation of property comprising fixed assets, intangible assets, construction in progress, the purpose of which is generation, transmission, dispatching, distribution of electricity and heat in cases (amounts) determined by individual decisions of the Board of Directors of the Company, or, if the specified cases (amounts) are not determined by the Board of Directors of the Company

In the reporting year, the Company concluded two lease transactions for power grid property with a purchase option that meet these criteria:

  • between the Company (lessor) and PJSC Rosseti (lessee) dated 29 December 2025,
  • an addendum to the lease agreement for power grid property with a purchase option dated 28 November 2024 between JSC Rosseti Capital (lessor) and the Company (the lessee).

Both agreements are related-party transactions; for more details on them, see Appendix 2 to the full version of the Annual Report of PJSC Rosseti South for 2025, published on the website of PJSC Rosseti South in the home / Shareholders and Investors / Annual Reports section

Transactions (including several interrelated transactions) related to the acquisition, alienation or possibility of alienation of property comprising fixed assets, intangible assets, construction in progress, the purpose of which is not associated with generation, transmission, dispatching, distribution of electricity and heat in cases (amounts) determined by individual decisions of the Board of Directors of the Company, or, if the specified cases (amounts) are not determined by the Board of Directors of the Company

No such transactions were made

Transactions for more than five years on the transfer for temporary possession and use or temporary use of real estate, power grid facilities or the receipt for temporary possession and use or temporary use of real estate, in cases (amounts) determined by individual decisions of the Board of Directors of the Company, or if such cases (amounts) are not determined by the Board of Directors of the Company

No such transactions were made

5

Establishment of a legal entity controlled by the Company that is material to its operations