The Board of Directors of Agroton Public Limited is
pleased to publish management account figures for the year ended 31.12.2012,
which are not audited yet. Currently they are being audited and once the
auditors opinion is signed, Agroton Public Limited will publish the formal
annual report.

Selected
financial data (in USD thousands)

During the reporting period, the Group performed a
revaluation of the fair value of its agricultural products at the reporting
date. In accordance with IAS 41 "Agriculture", the Group's biological
assets (comprising (i) current biological assets, being assets with a useful
life of less than one year (such as crops under cultivation) and animals (such
as cattle, pigs and poultry) in grow-out and (ii) non-current biological assets,
being assets with a useful life of over one year (such as milk-producing cattle
and pigs for breeding)) have been recognised on initial recognition and
re-measured at each reporting date at their fair value.

The gain or loss arising from the variation in fair
value of the agricultural products, after deduction of the cost of sales, is
incorporated as a separate line item in the Consolidated Statement of
Comprehensive Income for the period in which the change occurred. The extent of
such fair value gains and losses on biological assets in a given period is
affected by various factors, including price movement.

Notes:

⁽¹⁾
Total revenue is the sum of Sales revenue and Fair value change.

In 2012 sales revenue dropped by
1.2%, due to decreases in average sunflower and wheat selling prices, and decreases
in sunflower volume sales, which was partially offset by increases in wheat
volume sales.