Mexico s Energy Reform. 2 LATAM Oil & Gas Summit

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Mexico s Energy Reform 2 LATAM Oil & Gas Summit September 10th, 2014

Dirección Jurídica Why was the Energy Reform necessary? Because PEMEX had to be strengthened and it had to diversify its risks The inertial tendency of the sector had to be changed It was necessary to increase and speed up Mexico s capacity to exploit its oil & gas wealth

OPPORTUNITIES Mexico is an attractive country to invest. It will offer great opportunities to the industry's investors. Goals of the Energy Reform INVESTMENT The Energy Reform will upturn investment levels in Mexico PEMEX PEMEX will remain as an important player of the hydrocarbons industry, with an aggressive investment plan GROWTH The Energy Reform will boost the Nation s economic growth.

Energy Reform Hydrocarbons Sector Constitutional Energy Reform passed by Congress on December 20, 2013; The most important structural change in the last decades, (Amendments to Constitutional articles 25, 27 & 28). On August 11, 2014, Mexican Congress enacted the secondary legislation. It consists in the issuance of 9 new laws and amendments to 12 related laws.

Constitutional Articles 25, 27 and 28 Art. 25 Strengthening of PEMEX by transforming it from a decentralized public entity to a State-Owned Enterprise (SOE) Art. 27 Hydrocarbons in the subsoil remain the property of the Nation Allocations for PEMEX (round zero) Different types of contracts with private participation Art. 28 The oil industry is no longer a state monopoly Creation or reinforcement of regulatory agencies

Secondary Legislation Law of the Mexican Petroleum Fund for the Stabilization and Development Hydrocarbons Law Hydrocarbons Revenue Law Electric Industry Law New Laws Geothermic Energy Law Law of the National Agency of Industrial Security and Environmental Protection of the Hydrocarbons Industry Law of the Electricity Federal Commission Law of PEMEX Law of Coordinated Energy Regulators

New Structure of the Energy Sector Distinction of roles: owner, regulator, operator and executor The Ministry of Energy sets forth the energy policy and coordinates the regulators through a Coordination Board The Ministry of Finance establishes the fiscal and economic aspects of the contracts The Mexican Petroleum Fund receives and administers the Government take on hydrocarbons NHC CRE ANSIPMA Regulators Regulatory Coordinated Agencies Environmental Regulator Administrators CENAGAS CENACE Natural Gas and Power Permissioners Operators PEMEX CFE Private Parties State-owned Productive Enterprises

Legal Framework Investment opportunities in the oil & gas sector in Mexico

Strengthening of PEMEX as a State-Owned Enterprise Venturing opportunities Equality of conditions Management autonomy Transparency regime and accountability PEMEX Generate economic value Align investments to more profitable activities Less bureaucratic, more efficient and competitive Corporate Governance

New Contractual Schemes

Hydrocarbons Law Hydrocarbons in the subsoil remain the property of the Nation Strategic Activities E&P Booking of Expected Benefits Activities under permissions: midstream and downstream

Hydrocarbon Ownership Indemnity schemes for the occupancy of land at a fair market value, without compromising the Nation s ownership over the Hydrocarbons or an interest participation which varies from 0.5% to 2% for oil and up to 3% for shale gas. Hydrocarbons in the subsoil remain the property of the Nation, while E&P activities may be carried out by multiple actors, individually, or in association with public, private, national or foreign partners. Private parties may report for accounting and financial purposes, the corresponding assignment or contract and its expected economic value and benefits based on prospective resources.

Hydrocarbons Law Strategic Activities Allotments: Granted by NHC to PEMEX or SOE s.(only service agreements) (August 13th) E&P Migration: (farm-outs) Authorized by the Ministry of Energy to PEMEX by itself or in association. Partner must be elected through a bid process. Contracts assigned by the NHC through bid to PEMEX, SOEs or private investors Authorizations from NHC Information derived from inspection, exploration and Regulations and obligations to be issued by NHC ESTE DOCUMENTO ES PARA USO INTERNO POR PARTE DEL PERSONAL DE PETRÓLEOS MEXICANOS. NINGUNA PARTE DEL MISMO PUEDE CIRCULARSE, CITARSE O REPRODUCIRSE PARA DISTRIBUCIÓN EXTERNA, SIN PREVIA AUTORIZACIÓN DE LA DIRECCIÓN extraction JURÍDICA. 13

Conditions of E&P Contracts Contractual Terms & Conditions Surface & depth of area E&P work program General terms and conditions Operator/contractor liabilities Insurance and guarantees Abandonment & relinquishment Duration & extension Early termination Events of default Local content (except in deep water) ADR s Penalties External auditing Best practices

SENER has granted PEMEX: Round Zero 83% of the 2P reserves 21% of the prospective resources 3P (potentially recoverable reserves) 100% of all current fields actually in production, where it already has commercial discoveries, including certain deep-water projects in the Gulf of Mexico. And a fraction of prospective shale fields. This will assure PEMEX s production for the next 20 years aside from releasing the acreage available to bid to private investment. ESTE DOCUMENTO ES PARA USO INTERNO POR PARTE DEL PERSONAL DE PETRÓLEOS MEXICANOS. NINGUNA PARTE DEL MISMO PUEDE CIRCULARSE, CITARSE O REPRODUCIRSE PARA DISTRIBUCIÓN EXTERNA, SIN PREVIA AUTORIZACIÓN DE LA DIRECCIÓN JURÍDICA.

Hydrocarbons Law Contractual Process 1. Drafting of contracts Selection process Supported by: Technical Conditions Fiscal Conditions 2. Bidding process Geological Database Bids and awards Execution of contract con: y/o PRIVADOS 3. Operation Approval of work plan Authorization of surface exploration (seismic) and wells Technical administration of the contracts Security 4. Administration of revenues The Mexican Petroleum Fund for the Stabilization and Development. ESTE DOCUMENTO ES PARA USO INTERNO POR PARTE DEL PERSONAL DE PETRÓLEOS MEXICANOS. NINGUNA PARTE DEL MISMO PUEDE CIRCULARSE, CITARSE O REPRODUCIRSE PARA DISTRIBUCIÓN EXTERNA, SIN PREVIA AUTORIZACIÓN DE LA DIRECCIÓN JURÍDICA.

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Gradual Opening of Retail Gasoline and Diesel 2014 2015 2017 2018 Controlled prices increase: 9 cents 11 cents Cap on gasoline and diesel prices based on inflation Price according to market conditions 11 cents 2017: Free import Retail sales: From 2016 on Private Investors Imports: exclusively by PEMEX 2014-2016 Gas stations Retail sales under PEMEX franchise or other trademarks (beginning in 2016) Retail sale of PEMEX or other suppliers products ESTE DOCUMENTO ES PARA USO INTERNO POR PARTE DEL PERSONAL DE PETRÓLEOS MEXICANOS. NINGUNA PARTE DEL MISMO PUEDE CIRCULARSE, CITARSE O REPRODUCIRSE PARA DISTRIBUCIÓN EXTERNA, SIN PREVIA AUTORIZACIÓN DE LA DIRECCIÓN JURÍDICA. 19

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Hydrocarbons Revenue Law Based on international standards Provides the Government s take Mechanisms to boost the development of the industry Alternatives in case of increase in levels of exploration and extraction Revenue flow to Government, independent to the development or profitability Progressive Regime (increase of prices/commercial discoveries) Allotments Duties Farm-out Fund E&P Contracts Licenses Profits/ Production Sharing Signing bonus Contractual rate during the exploration Royalties Consideration based on operative profits or contractual value of hydrocarbons Income Tax midstream & downstream ESTE DOCUMENTO ES PARA USO INTERNO POR PARTE DEL PERSONAL DE PETRÓLEOS MEXICANOS. NINGUNA Hydrocarbons Revenue Law PARTE DEL MISMO PUEDE CIRCULARSE, CITARSE O REPRODUCIRSE PARA DISTRIBUCIÓN EXTERNA, SIN PREVIA AUTORIZACIÓN DE LA DIRECCIÓN JURÍDICA. Income Tax Law

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Management & Corporate Governance Board of Directors In charge of deciding and evaluating PEMEX s strategy Government Directors With fiduciary duties, compelled to act in the best interest of PEMEX Independent Directors With broad experience and expertise in the industry Director- General Responsible for the operation and implementation of the strategy determined by the Board of Directors

Transparency Regime and Accountability Effective system Internal Control Audit Committee Internal and External Auditors Accountability Unit Fighting Corruption Corporate governance that ensures transparency and accountability of all activities performed by the company Preventing and combating corruption Civil and criminal liabilities Whistleblowing practices to prevent corruption Creation of a Code of Ethics to be enforced on public and private parties.

Transparency & Anti-Corruption Policies 1 2 3 4 Bidding rounds and their guidelines will be public Transparency clauses will be included in all E&P contracts Full disclosure of all payments associated to E&P contracts External audits to supervise cost recovery and accounting aspects

Challenges Migrating from one of the most restrictive oil & gas legal framework to a competitive and more flexible scheme. Fostering investing in new projects financed by private capital. Becoming more production-focused to be a major player in the industry. Developing the Mexican oil industry with the participation of private companies. Increasing the Nation s revenues for the benefit of our society. Creating a competitive fiscal regime under win-win conditions. Constructing attractive legal instruments, in order to provide legal certainty to all industry players.

THANK YOU THANK YOU