Neste Oyj — Financial Supplement Data 2014

Sep 25, 2014

NESTE OIL GROUP

Unaudited

COMPARATIVE FIGURES FOR THE FINANCIAL PERIODS 2012-2014 IN ACCORDANCE WITH THE NEW DEFINITION OF COMPARABLE OPERATING PROFIT

NEW COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	140	85	55	596	433	216	163	217	81	135	340
- inventory gains/losses	-1	2	-3	-19	-35	-61	16	26	-26	-35	-61
- changes in the fair value of open oil derivatives	-13	-18	5	4	0	-7	4	7	7	-14	-15
- non-recurring items	-2	0	-2	51	49	50	2	-1	50	0	60
capital gains and losses	-2	0	-2	43	42	43	1	-1	43	0	45
insurance and other compensations	0	0	0	13	7	7	6	0	7	0	15
others	0	0	0	-5	0	0	-5	0	0	0	0
OPERATING PROFIT	124	69	55	632	447	198	185	249	112	86	324

OLD COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	140	85	55	604	440	223	164	217	88	135	355
- inventory gains/losses	-1	2	-3	-19	-35	-61	16	26	-26	-35	-61
- changes in the fair value of open oil derivatives	-13	-18	5	4	0	-7	4	7	7	-14	-15
- capital gains/losses	-2	0	-2	43	42	43	1	-1	43	0	45
OPERATING PROFIT	124	69	55	632	447	198	185	249	112	86	324

RECONCILIATION BETWEEN OLD AND NEW COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	0	0	0	-8	-7	-7	-1	0	-7	0	-15
- inventory gains/losses	0	0	0	0	0	0	0	0	0	0	0
- changes in the fair value of open oil derivatives	0	0	0	0	0	0	0	0	0	0	0
- non-recurring items	0	0	0	8	7	7	1	0	7	0	15
OPERATING PROFIT	0	0	0	0	0	0	0	0	0	0	0

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NESTE OIL GROUP

Unaudited

COMPARATIVE FIGURES FOR THE FINANCIAL PERIODS 2012-2014 IN ACCORDANCE WITH THE NEW DEFINITION OF COMPARABLE OPERATING PROFIT

NEW COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
Oil Products	96	33	25	275	258	141	67	67	30	111	385
Renewable Products	46	31	15	270	179	58	94	120	33	26	-73
Oil Retail	30	20	15	77	62	33	15	29	22	11	55
Others	6	2	-10	-31	-20	-25	-11	0	-8	-12	-29
Eliminations	2	-1	0	2	4	0	-2	1	4	-1	0
Total	140	55	50	546	433	310	165	317	81	130	343

OLD COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
Oil Products	96	33	25	280	258	141	72	67	30	111	396
Renewable Products	46	31	15	270	179	58	94	120	33	26	-59
Oil Retail	30	20	15	76	62	33	14	29	22	11	59
Others	6	2	-10	-27	-13	-13	-14	0	-1	-12	-43
Eliminations	2	-1	0	2	4	0	-2	1	4	-1	0
Total	140	55	50	604	440	323	164	317	88	130	353

RECONCILIATION BETWEEN OLD AND NEW COMPARABLE OPERATING PROFIT

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
Oil Products	0	0	0	0	0	0	0	0	0	0	-11
Renewable Products	0	0	0	0	0	0	0	0	0	0	-17
Oil Retail	0	0	0	1	0	0	1	0	0	0	-2
Others	0	0	0	-4	-7	-7	0	0	-7	0	15
Eliminations	0	0	0	0	0	0	0	0	0	0	0
Total	6	6	6	-6	-7	-7	-1	0	-7	0	-13

OIL PRODUCTS

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	96	33	25	275	258	141	67	67	30	111	385
- inventory gains/losses	2	14	-12	16	-13	-48	29	33	-21	-27	44
- changes in the fair value of open oil derivatives	-4	-1	-3	-10	-2	-6	-6	2	1	0	6
- non-recurring items	-4	0	-5	5	0	0	5	0	0	0	56
capital gains and losses	-6	0	-5	0	0	0	0	0	0	0	45
insurance and other compensations	0	0	0	6	0	0	6	0	0	0	11
others	0	0	0	-1	0	0	-1	0	0	0	0
OPERATING PROFIT	99	46	15	286	193	68	93	104	10	76	491

RENEWABLE PRODUCTS

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	46	31	15	270	179	58	94	120	33	26	-73
- inventory gains/losses	-3	-12	9	-30	-22	-13	-10	-9	-5	-8	-105
- changes in the fair value of open oil derivatives	-6	-17	8	14	2	-3	12	5	6	-9	-22
- non-recurring items	0	0	0	0	0	0	0	0	0	0	17
capital gains and losses	0	0	0	0	0	0	0	0	0	0	0
insurance and other compensations	0	0	0	0	0	0	0	0	0	0	17
others	0	0	0	0	0	0	0	0	0	0	0
OPERATING PROFIT	36	2	32	292	199	43	93	116	34	9	-183

OIL RETAIL

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	90	33	15	77	62	33	15	29	22	11	55
- inventory gains/losses	0	0	0	0	0	0	0	0	0	0	0
- changes in the fair value of open oil derivatives	0	0	0	0	0	0	0	0	0	0	0
- non-recurring items	0	0	0	40	43	40	0	0	40	0	2
capital gains and losses	0	0	0	44	43	43	1	0	43	0	0
insurance and other compensations	0	0	0	0	0	0	0	0	0	0	2
others	0	0	0	-1	0	0	-1	0	0	0	0
OPERATING PROFIT	34	22	15	120	105	76	10	29	59	11	59

OTHERS

MEUR	1-6/2014	4-6/2014	1-3/2014	1-12/2013	1-9/2013	1-6/2013	10-12/2013	7-9/2013	4-6/2013	1-3/2013	1-12/2012
COMPARABLE OPERATING PROFIT	-6	2	-12	-31	-22	-25	-11	-9	-9	-12	-29
- inventory gains/losses	0	0	0	0	0	0	0	0	0	0	0
- changes in the fair value of open oil derivatives	0	0	0	0	0	0	0	0	0	0	1
- non-recurring items	0	0	0	0	8	8	0	0	8	0	-10
capital gains and losses	0	0	0	1	1	1	0	0	1	0	0
insurance and other compensations	0	0	0	7	7	7	0	0	7	0	-15
others	0	0	0	-3	0	0	-0	0	0	0	0
OPERATING PROFIT	6	2	-8	-35	-12	-12	-14	0	0	-12	-42