Registrar and auditor

Our Yara share is listed on the Oslo Stock Exchange

We have a sponsored level 1 ADR program in the US. The share, however, is not listed in the US. If you have questions regarding your holding of Yara shares, please contact one of the following financial institutions:

Registrar in Norway

DNB Bank ASA

Registrars Department
PO Box 1600 Sentrum
0021 Oslo
Norway
E-mail: Send email
Phone: +47 23 26 81 21
www.dnb.no

Yara's depository bank in the US

JP Morgan Chase Bank

P.O.Box 43013
Providence, RI 02940-3013
USA
Phone: +1-781-575-4328
Toll free: +1-800-990-1135
www.adr.com

Auditor

Deloitte

Dronning Eufemias gate 14
0191 Oslo
Norway
Phone: +47 23 27 90 00
www.deloitte.com

Contacts:
Aase Aamdal Lundegaard

Accounting principles

From January 1, 2005 our financial statements are presented in accordance with IFRS (IAS). 2004 numbers are also restated according to IFRS.