Financial reports sample-Notes to the condensed consolidated interim financial statements

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial report translation）

Note 3
Operating segment（经营部门） information
The operating segments presented – Downstream, Industrial and Upstream – are the key components of Yara’s business. These are evaluated on a regular basis by Yara’s senior management（高级管理层） on the basis of financial and operational information prepared specifically for each segment for the purpose of assessing performance（绩效评价） and allocating resources（资源分配）. The information disclosed is on the same basis as presented internally and used for follow-up of Yara’s development by Yara Management.

Note 6
Post balance sheet events （资产负债表日后事项）
In April, Yara International ASA sold 80.5 million shares in China BlueChemical Ltd for HKD 4.05 per share. This represents 50 % of Yaras share in China BlueChemical Ltd. The stake（股份） in the company was acquired in 2006 as a part of the IPO（首次公开募股） of China BlueChemical and constituted a total of 9 % of the total free float（自由流通股份） of the company. As part of this process China BlueChemical and Yara also entered into a strategic investment agreement. After a thorough process, both companies considered the likelihood of realizing the intentions（目标） in this agreement . This partly reflects general market conditions and partly reflects the priorities of the two companies. The shares were sold to re-deploy funds in a way that enhances its overall growth strategy. Yara’s strategic intent to increase its presence in China remains firm. The remaining 50 % of Yara’s holding are tied up（限定） under a Share Purchase Agreement with a further lock-up（锁定） period of 18 months. The net gain from the sale will be approximately USD 22 million.