CHAPTER 8 Further information Economic, financial information

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Cepsa Group Financial Information Income Statement for Years Ended 31 December (Millions of euros)

2015 2014 (Restated)*

2013 2012 2011

Sales of products and services 17,452 23,365 25,244 26,808 24,681

Excise tax on oil and gas charged on sales 2,440 2,275 2,333 2,003 2,210

Net Sales 19,892 25,640 27,577 28,811 26,891

EBITDA (Adjusted gross operating profit) Includes discontinued operations (*)

Trading 65 13 17

Corporation (72) (102)

Exploration and Production 549 955 729 872 789

Refining 722 244 410 625 450

Marketing 344 318

Petrochemicals 150 221 214 227 227

Gas and Power 21 32 23 53 43

Total adjusted gross operating income 1,779 1,681 1,393 1,777 1,509

Total adjusted operating income excluding discontinued operations in Petrochemicals 1,766 1,643 1,393 1,777 1,509

Adjusted operating income (*)

Trading 65 13 17

Corporation (72) (101)

Exploration and Production (96) 283 436 533 487

Refining 512 32 72 265 121

Marketing 258 231

Petrochemicals 96 153 161 161 176

Gas and Power 7 13 5 42 35

Total adjusted operating income 771 625 691 1,001 819

Inventory gains/(losses) (444) (891) (119) 163 374

Other non-recurring items (3,392) (132) (85) (72) (25)

Total operating income IFRS (3,065) (399) 487 1,092 1,168

Income before taxes IFRS (2,934) (381) 795 1,068 1,190

Corporate income taxes 1,883 32 (247) (477) (533)

Consolidated profit for the year IFRS continuing operations (1,052) (349) 547 591 657

Consolidated profit for the year IFRS discontinued operations 4 (22)

Net income (before minority interests) IFRS (1,047) (372) 547 591 657

Minority interests 7 (18) (14) (15) (17)

Net income IFRS (1,040) (389) 533 576 640

Net losses/(gains) on non-recurring items in the period 1,652 848 (163) (21) (215)

Adjustment to minority interests for net losses/ (gains) on non-recurring items in the period

(16) - - - -

Adjusted net income 596 459 371 555 425

(*) Adjusted using the Replacement Cost method to eliminate inventory price variations and other non-recurring items in the period. * Financial year 2014 has been restated for comparison purposes with financial year 2015.