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					SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                                      GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                              200.003
                                                                                              ISSUE DATE     REPLACES
ISSUING ORG.     ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                                12-31-98       12-31-97
                                                                                              APPROVAL       PAGE NO.
SUBJECT          ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                                     HAH             1 OF 21

 CONTENT: This index lists the numbers, related titles, and last issue dates of active Accounting Instructions. Cancelled
 instructions are removed and listed under AIM No. 100-1.

    NO.                                  TITLE/SUBJECT                                 REPLACES       ISSUE DATE

    100         GENERAL
    100 *       Accounting Instruction Manual Index                                     12-31-97        12-31-98

    100-1 *     Index of Cancelled AIM Instructions                                     12-31-97        12-31-98

    100-2 *     Accounting (AIM) and General (GIM) Glossary Instruction
                Reference Index                                                         12-31-97        12-31-98

    100-3       AOC Accounting Instructions Manual Index                                   New          12-30-87

    101 *       Saudi Aramco Built Government Schools                                   07-12-95        07-22-98

    103         Tapline Division Accounting                                             09-09-87        04-01-92

    107         Ministry of Defense and Aviation (MODA) Actg. Procedure                    New          01-18-88

    107-1       Ministry of Defense and Aviation (MODA) Summary of Expense
                Accounts for MODA - Pipeline Construction                                  New          01-18-88

    108         Accounting Procedures - IPSA System Operations and Maintenance
                Agreement                                                                  New          10-01-89

    110         Accounting Procedure for Saudi Aramco/Petromin Shell Refinery
                Company. (PSRC) Pipeline                                              01-01-92          10-01-93

    112         Accounting Procedure for Saudi-European Petrochemical Company
                (IBNZAHR)                                                               05-01-92        08-01-96

    116         Accounting Procedure for Transactions with Saudi Refining Inc.
                (SRI)                                                                      New          04-01-89

    118         Acctg. Procedures for Transactions with Bolanter Corporation N.V.
                (Bolanter)                                                              07-01-89        10-20-97

    119         Acctg. Procedures for Transactions with Saudi Petroleum, LTD
                (SPL)                                                                      New          12-31-97

    120         Accounting Procedure for LPG Processing of PSRC Feedstock                  New          05-01-89

    122         Acctg. Procedures for Jubail Secondary Industries Gas Supply
                Project                                                                    New          07-01-89



* CHANGE             ** ADDITION                    NEW INSTRUCTION                       COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                             GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                    200.003
                                                                                     ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                        12-31-98      12-31-97
                                                                                     APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                             HAH            2 OF 21

   NO.                                   TITLE/SUBJECT                          REPLACES    ISSUE DATE

   125         Abu Sa'fah Production Costing
                                                                                 10-01-89      04-01-96
   127         Accounting Procedures for Processing of PSRC Sulfur
               Feedstock                                                         01-01-90      01-01-92

   128         Accounting Procedures for Saudi Arabian Fertilizer Company
               (SAFCO) Pipeline Engineering Construction Support Agreement       09-01-91      01-01-92

   131 *       Accounting Procedures for Transactions with Saudi Petroleum       07-01-92      01-14-98
               Overseas, Ltd

   132         Accounting Procedures for Arabian Petrochemical Company
               (PETROKEMYA)                                                      06-01-95      08-20-97

   135         Accounting Procedures for the national Methanol Company IBN
               SINA                                                              06-01-95      07-30-97

   136         Accounting Procedures for Pipeline Operating & Maintenance
               Agreement                                                          New          08-20-97

   137 **      Accounting Procedures for Custody Transfer Metering Facilities
               Operations & Maintenance Agreements                                New          03-31-98

   138 **      Accounting Procedures for LUBEREF Facilities Operations &
               Maintenance & Feedstock Transaction Agreement                      New          05-31-98

   150         Voucher 95 Allocation Procedures & Automated Journal Entries      11-01-93      07-07-97

   200         CONSTRUCTION PLANT & EQUIPMENT

   201         Financial Close-out of Capital /Non-Capital Projects              06-14-94      10-23-96

   203 *       Incomplete Construction                                           01-12-93      11-25-98

   203-2 *     Major Roads & Other Non-Capital Projects Home Ownership &
               Community Development & Saudi Aramco Built Government
               School Projects                                                   01-12-93      11-25-98

   203-3 *     Voucher 95 Allocation Methods                                     01-12-93      11-25-98

   203-4 *     Misc. Accounting Table File F                                     01-12-93      11-25-98

   204         Advance/Progress Payments on Direct Charge Materials
               By ASC and AOC B.V.                                               10-31-92      05-05-97

   206         Accounting For Disposition of Capital Assets                      05-30-95      02-24-97


* CHANGE            ** ADDITION                    NEW INSTRUCTION                COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                          GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                 200.003
                                                                                  ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                     12-31-98      12-31-97
                                                                                  APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                          HAH            3 OF 21

   NO.                                 TITLE/SUBJECT                         REPLACES    ISSUE DATE


   207         Sales of Company Assets                                        11-20-94      12-14-96

   208         Accounting for Auction Materials and Equipment                 08-02-95      11-26-97

   210         Well Abandonment                                               05-23-93      09-05-95

   210-1       Accounts Used in Well Abandonment                              05-23-93      09-05-95

   212         Construction Overhead Cost                                     01-01-94      01-26-97

   300         MATERIALS

   301         Accounting for Stocks in Miscellaneous Inventories             05-16-89      09-14-92

   303         Accounting for Compressed Gas Cylinders                        06-23-92      09-25-96

   304         Costing Incoming Materials - PATIS Purchases                   08-14-95      09-20-97

   304-1       Costing Incoming Materials - PATIS Purchases                   08-14-95      09-20-97

   305         Claims against Materials Vendors/Carriers                      11-15-94      12-14-96

   306         Matls. Inventory and Activity Report                           09-03-95      09-22-97

   306-1       Accounting Report 362 Detailed Pro Forma                       09-03-95      09-22-97

   307         Stock Adjustment Reports for Materials and Supplies Gains &
               Losses                                                         02-01-94      06-15-96

   307-1       Table of Type Code 95 Prime Accounts and Sub-Accounts for
               Materials Gains & Losses                                       05-01-96      03-05-97

   308         Saudi Aramco Materials System                                  08-26-95      09-20-97

   308-1       Saudi Aramco Materials System - Valid Transaction Codes        08-26-95      09-20-97

   308-2       Saudi Aramco Materials System - Invalid Transaction Codes      08-26-95      09-20-97

   308-3       Material Costing System Rejects Report                         08-26-95      09-20-97

   308-4 *     Unbilled Receipts                                              08-26-95      07-12-98

   308-5       Uncleared charges                                              09-20-97      09-20-97

   309         Standard Pricing Food Services Outlets                         08-07-93      02-07-96


* CHANGE           ** ADDITION                    NEW INSTRUCTION              COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                              GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                     200.003
                                                                                      ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                         12-31-98      12-31-97
                                                                                      APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                              HAH            4 OF 21

   NO.                                 TITLE/SUBJECT                             REPLACES    ISSUE DATE


   314         Direct Charge Materials & Equipment Accounting                     08-31-94      09-18-96

   315         Direct Charge (D/C) Surplus Materials                              10-03-95      10-22-97

   316         Inventory Valuation Reserve Accounts                               12-23-92      06-18-97

   320         Accounting for Trade-in- Sales                                     09-25-94      06-15-96

   330         IPSA System Materials                                              05-31-89      03-13-93

   340 *       Accounting for RHED/TD Rotatables Inventory                        03-25-95      10-21-98

   350         Accounting for Pipeline Projects Department, Maintain Potential
               Projects Division Inventory                                        02-09-94      01-24-96

   355         OOK Precious Metals Inventory                                       New          10-26-96

   360         Accounting For Aviation Rotatables                                  New          01-22-97

   361         Accounting For Industrial & Electronic Rotatables                   New          05-28-97

   400         EQUIPMENT USAGE

   406         Transportation Department Charges for Repair Labor & Service
               Facilities                                                         08-08-94      10-30-96

   407         Aramco Associated Company Aircraft Lease Costs                     02-19-95      06-15-97

   500         EXPLORATION, REFINERY, MARINE TERMINALS, &
               LOCAL SALES

   502         Accounting for Exploration Costs                                   08-24-94      11-25-97

   512         Accounting for Marine Export Terminal Expense                      07-01-95      07-22-97

   521         Petroleum Products Code List                                       06-03-95      05-14-97

   526 *       Sales Accounting & Reporting                                       03-15-93      03-10-98

   526-1 *     Sales Accounting & Reporting - Sales Matrix                        03-15-93      03-10-98

   526-2 *     Sales Accounting & Reporting - Sales Entries                       03-15-93      03-10-98

   526-3 *     Sales Accounting & Reporting - Petroleum Sales and Consumption
               Reports                                                            03-15-93      03-10-98


* CHANGE           ** ADDITION                      NEW INSTRUCTION                COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                               GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                      200.003
                                                                                       ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                          12-31-98      12-31-97
                                                                                       APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                               HAH            5 OF 21

   NO.                                 TITLE/SUBJECT                              REPLACES    ISSUE DATE


   526-4 *     Sales Accounting and Reporting - Revenue Accounts                   03-15-93      03-10-98

   530 *       Bunker Consideration Procedures for U.S. Companies                  02-01-92      03-25-98


   600         SHOPS

   601         Maintenance Work Orders- Cost Flow                                  11-11-95      37-22-97

   603         Contractor Cargo Handling Services                                  05-28-95      01-26-97

   700         FINANCIAL

   701         Accounting for Non-U.S. Dollar Transactions                         04-01-89      12-31-92

   702         Accrual of Current Liability For Employees' Unused Earned
               Vacation & Travel Days                                              09-12-95      02-19-97

   703 *       Handling and Control of Invoices and Debit/Credit Memos to and
               from AOC BV                                                         02-18-95      02-10-98

   704         Personal Effects and Household Goods Claims Handling                04-24-94      04-15-96

   705         Special Project (SP) Accounts                                       06-04-95      12-14-96

   706         Payments to Saudi Aramco Contracted Independent Consultants         08-01-94      06-30-96

   706-2       Payments to Tapline Contracted Independent Consultants              08-01-94      06-30-96

   707 *       Payments to Contractors and Vendors                                 06-19-96      05-02-98

   707-1       Payments to Contractors and Vendors - Document Numbering
               System                                                              02-05-94      06-12-96
   707-2       Payment of U.S. Company and Saudi International Services
               Company (SISC) Invoices based on Duplicate, Certified Photocopy,
               or Certified True Copy                                              02-05-94      07-23-96

   707-3       Contract Payment Instructions and Payment Instructions Letter       02-05-94      05-24-97

   707-7       Payment to Contractor for Miscellaneous Technical Services          06-06-92      10-01-97

   708         Customs Clearance on Sales of Company Assets                        11-15-95      09-30-97

   710         Local Delivery Order and Receipt (LDOR)/PATIS Purchases/Lump
               Sump Lump Sum Turnkey (LSTK) Contractor Customs Duties              11-11-95      09-06-97


* CHANGE           ** ADDITION                      NEW INSTRUCTION                 COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                             GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                    200.003
                                                                                     ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                        12-31-98      12-31-97
                                                                                     APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                             HAH            6 OF 21

   NO.                                   TITLE/SUBJECT                          REPLACES    ISSUE DATE


   711         Minimum Charges and Credits                                       11-11-95      07-07-97

   712             Saudi Arab Summer Employment Programs                         12-26-95      07-07-97

   715         Cooperative Training Programs                                     12-12-95      10-29-97

   716 *       Oil Spill Clean-up Work                                           09-30-91      02-18-98

   717 *       Loan of Saudi Aramco Employees                                    08-30-94      01-21-98

   718         Technical Services provided by SISCO                              06-06-93      07-20-96

   718-1       Technical Services provided by SISCO                              06-06-93      07-20-96

   719         Charging of Nursery Products                                      08-05-95      10-15-97

   720         Yanbu Telecommunications Charges                                  03-13-93      01-08-97

   721         Public Service Costs                                              06-15-94      06-19-96

   724         Marine Assistance Charges to Third Parties                        04-14-93      06-10-95

   725         Saudi Arab Government Income Tax Calculation                      03-01-93      09-01-96

   725-1       Saudi Arab Government Income Tax Calculation – Make Up Fee
               Jordan                                                             New          12-02-89

   726 *       Reconciliation of Bank Accounts                                   12-31-96      02-28-98

   726-1       Unpaid Trust Assets in Saudi Riyal Thrift Plan (SRTP)             01-01-88      03-31-97

   726-2*      Outstanding/Unclaimed Checks and Related Outstanding/Unclaimed
               Checks Liability Accounts                                         09-01-90      03-31-97

   726-3       Review & Control of GL A/C 10-100-88 “Citibank US Related &
               Worldlink”                                                         New          04-15-97

   726-4       Unclaimed/Outstanding Payroll       Checks & Related Liability
               Account                                                            New          06-15-97

   726-5       Unclaimed/Outstanding Employee APS Checks & Related Liability
               Account                                                            New          06-30-97

   727         Reconciliation of Intercompany Account 10-137-40 “Aramco
               Services Company (ASC)”                                           02-01-95      06-11-97


* CHANGE           ** ADDITION                    NEW INSTRUCTION                 COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                              GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                     200.003
                                                                                      ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                          12-31-98      12-31-97
                                                                                      APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                               HAH            7 OF 21

   NO.                                 TITLE/SUBJECT                             REPLACES    ISSUE DATE


   727-1       Reconciliation of Intercompany Account 10-137-10
               “AOC B.V. Intercompany”                                            02-01-95      06-11-97

   727-2       Reconciliation of 10-137-11 ASC/AOC B.V. Intercompany Account
               Balance                                                            03-12-95      10-08-97

   728         Interest Income and Expense                                        11-30-92      05-13-97

   729 *       Charging ASC for Computer Services                                 09-16-95      03-01-98

   729-1 *     Charging ASC for Computer Services – Supplement                    09-16-95      03-01-98

   731         Payment of Invoices on Behalf of AOC B.V.                          09-01-90      08-01-92

   735         Saudi Arabian Oil Company Worldwide Operations                     10-31-90      10-31-95

   736         Acctg Procedures for Property and Casualty Insurance Premiums       New          09-01-91

   737         Accounting for Investment in SsangYong Oil Refining Company,
               Limited                                                            12-31-92      06-30-95

   739         Charging Surveying Services to Saudi Aramco Organization and
               Third Parties                                                      01-31-93      07-31-96

   743         Accounting for Investment in Saudi Aramco Mobil Yanbu Refinery
               Company Limited(SAMREF)                                             New          05-21-95

   744         Accounting for Investment in Saudi Aramco Shell Refinery
               Company (SAFREF)                                                    New          05-21-95

   745         Intercompany Account Reconciliation’s and Accruals                  New          09-30-95

   746         Accounting for Investment in Petron Corporation                     New          07-19-95

   747         Accounting For The Jeddah Oil Refinery Company (JORC)               New          12-14-94

   750         Accounting for Investment in Motor Oil (HELLAS) Corinth
               Refineries                                                          New          07-01-97

   751         Accounting for Investment in Avin Oil Industrial Commercial and
               Maritime Oil Company                                                New          06-30-97

   752 **      Accounting for Investment in Petromin Lubricating Oil Refinery
               (LUBEREF)                                                           New          05-31-98



* CHANGE           ** ADDITION                    NEW INSTRUCTION                  COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                             GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                    200.003
                                                                                     ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                        12-31-98      12-31-97
                                                                                     APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                             HAH            8 OF 21

   NO.                                   TITLE/SUBJECT                          REPLACES    ISSUE DATE

   753 **      Accounting for Investment In Petromin Lubricating Oil Company
               (PETROLUBE)                                                        New          03-04-98

   800         COST OF          SALES,      CORPORATE         OVERHEADS     &
               UTILITIES

   801         Distribution of Utilities Costs                                   04-01-92      07-01-96

   801-1       Utilities Costs Expense & Clearance Accounts                      04-01-92      07-01-96

   801-2       Abqaiq Utilities Costs Expense & Clearance Accounts               04-01-92      07-01-96

   802 *       Preparation of Vo. 10: Allocation of Corporate Overheads          04-10-93      02-10-98

   803         Saudi Aramco/KFUPM Sewage Treatment Plant – Allocation of
               Operating Costs & Corporate Overhead                              04-22-95      05-18-97

   803-1       Saudi Aramco/KFUPM Sewage Treatment Plant – Allocation of
               Operating Costs and Corporate Overhead                            04-22-95      05-18-97

   804 *       Allocation of Corporate Overheads - Third Parties                 05-01-97      12-15-98

   806         Company Purchased Air Travel Charges                              07-07-91      09-01-96

   807         Preparation of Voucher 12 - Calculation of Costs of Petroleum
               Products Sold and Transferred to Stock                            01-07-91      10-18-95

   807-3       Preparation of Voucher 12 - Matrix of Voucher 12 Schedules &
               Worksheets                                                        01-07-91      10-18-95

   809         Accounting For Royalties                                          09-04-94      08-07-96

   810         Purchased Electric Power                                           New          04-11-92

   890         Transportation and Living Expenses (TLX) Cost Distribution         New          04-23-88

   900         EMPLOYEE FINANCIAL

   901         Saudi Arab Government Work Permit Fees                            04-20-94      03-10-96

   902         Employee Charges or Credits                                       01-30-95      04-01-97

   902-1       Handling of Ex-Employee Charges or Credits                        01-30-95      07-07-97

   902-2       Recovery of Training Costs from Ex-Employees                      01-30-95      03-23-97



* CHANGE            ** ADDITION                   NEW INSTRUCTION                 COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                                 GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                         200.003
                                                                                         ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                            12-31-98      12-31-97
                                                                                         APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                                 HAH             9 OF 21

   NO.                                 TITLE/SUBJECT                               REPLACES     ISSUE DATE

   902-3       Policy for Collecting and Writing off Ex-Employees Accounts          05-14-95       05-31-97
               Receivables

   902-4       Recovery of Non-Employee Training Cost                               08-02-95       10-20-97

   902-5       Out-of-Kingdom Training Assignment Inter Company Billing             11-06-93       05-15-96

   902-7       Employee Dishonored US/CAN Dollar Personal Checks                    11-26 -95      07-20-97

   903         Collection of Employee Fixed Charges                                 05-26-93       08-29-95

   903-1       Saudi Aramco Employee's Association (SAEA) Membership Fees
               and Company Contribution Collection & Disbursement                   05-02-94       09-22-96

   904         Home Ownership Plan                                                  09-17-94       03-03-97

   904-4       Home Ownership Plan – Employee Home Loan AR 153                      09-17-94       03-03-97

   905         Accounting Instruction for Customs Duties on Personal Effects and
               Household Goods Shipment                                             02-19-94       04-10-96

   906         Saudi Aramco Recruitment of Domestic Helpers/Housemaids              09-17-94       10-23-96

   907         Accounting for U.S. Dollar Employee Moving Expenses Payment          12-20-92       10-01-96

   907-1       Accounting for U.S. Dollar Employee Form W-2                         12-20-92       10-01-96

   908         Yanbu Salary Code 3-10 Saudi Arab Family Housing                     06-14-95       05-12-97

   909         Kennel Club Account                                                  11-28-94       10-23-96

   909-1       Accounting Procedure for Saudi Aramco Schools Sponsored Out-of-
               Kingdom Student Field Trips                                          11-19-94       09-30-96

   911         Accounting for Employee Benefit Plan                                 06-30-90       10-01-94

   912         Acctg. For Saudi Riyal Permanent and Total Disability (PTD) Plan    08-19-8         8-21-96

   913         Accounting For Pension and Severance Benefit Plans                   07-01-93       05-18-97

   914         Accounting for the Saudi Riyal Thrift Plan                             New          11-30-97

                                                             Approved:        _______________________
                                                                              Abdulla. M. Zahia, Manager
 AAN:                                                                         Accounting Policy, Methods
 W/C #M638                                                                     & Systems Department


* CHANGE            ** ADDITION                    NEW INSTRUCTION                   COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                                 GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                        200.003
                                                                                         ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                            12-31-98      12-31-97
                                                                                         APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                                 HAH            10 OF 21

 SUPPLEMENT 200.003-1

 CONTENT: This glossary lists the AIM and GI Instructions that are controlled by APM&S. The Instructions
 are arranged by subject in an alphabetical order to facilitate easy reference. The instruction numbers are cross-
 referenced against subjects that are reflected in both AIM and GIM. The XXX shown at end of each
 instruction number represent the supplement(s) of that instruction. Cancelled instructions are listed under AIM
 No. 100-1 and GI No. 200.002.
   INDEX                             TITLE/SUBJECT                                   AIM NO GIM NO
     NO

     A       Abu Sa'fah Production Costing                                         125

             Advance/Progress Payments on Direct Charge Materials by ASC           204
             and AOC B.V.

             Accounting Basic Code System                                                        216.600-XXX

             Accounting Manual - Table of Contents                                               200.004

             Accounting Procedures for Getty Oil Loanee Program                    738

             Accounting Procedure for Jubail Secondary Industries Gas Supply       122
             Project

         ** Accounting Procedures for Custody Transfer Metering Facilities         137
             Operations & Maintenance Agreements

         ** Accounting Procedures for LUBEREF Facilities Operations &              138
             Maintenance & Feedstock Transaction Agreement

             Accounting Procedures for Property and Casualty Insurance             736
             Premiums

         ** Accounting for Investment in Petromin Lubricating Oil Refinery 752
             (LUBEREF)

         ** Accounting for Investment In Petromin Lubricating Oil Company 753
             (PETROLUBE)

             Accounting Procedures for Processing PSRC Sulfur Feedstock            127

             Accounting for RHED Rotatables                                        340

             Accounting Table File F (Misc.)                                       203-4


* CHANGE            ** ADDITION                   NEW INSTRUCTION                   COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                           GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                  200.003
                                                                                   ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                       12-31-98      12-31-97
                                                                                   APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                            HAH            11 OF 21

  INDEX                           TITLE/SUBJECT                              AIM NO        GIM NO
    NO

           Accounting Procedures for Saudi Arabian Fertilizer Company        128
           (SAFCO) Pipeline Engineering and Construction Support
           Agreement

           Accounting Procedure for Transactions with Bolanter Corporation   118

           Accounting Reports                                                              207.001

           Accounting Report 362 Detailed Pro Forma                          306-1

           Accrual Procedures                                                              230.035

           Air Travel/Freight – Business                                     806
           AOC B.V. Account                                                  703

           AOC B.V. Imprest Fund Procedure - Far East Purchases              AOC-102

           Approval Authority                                                              021.201

           Aramco Assistance to AOC B.V. Accounting and Finance              730

           Aramco Associated Company (AAC) Aircraft Lease Costs              407

           Aramco Materials System (AMS)                                     308-XXX

           Auction (Materials and Equipment)                                 208

           Aviation Rotatables                                               360


     B     Bolanter Operation N.V. - Accounting Procedure                    118

           Bunker Consideration Procedures for U.S. Companies                530


    C      Capital Assets (Disposition)                                      206

           Capital Projects                                                  201

           Cash Deposited A-1144                                                           207.056



* CHANGE          ** ADDITION               NEW INSTRUCTION                  COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                         GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                200.003
                                                                                 ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                     12-31-98      12-31-97
                                                                                 APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                          HAH            12 OF 21

  INDEX                           TITLE/SUBJECT                            AIM NO        GIM NO
    NO

           Form SA-315 Cash Receipt                                                      53.005

           Check/Cash Disbursement Forms                                                 211.070-XXX

           Casualty - Accounting for Major Casualty Costs                                202.300

           Charging Surveying Services to Saudi Aramco Organization and    739
           Third Parties

           Claims (Against Materials Vendors/Carriers)                     305

           Collecting Accts. Rec. From Ex-Employees                        902-3

           Common Carrier Invoices                                         603

           Company Assets (Sales)                                          207

           Company Income Tax (Saudi Arab Government)                      725-XXX

           Company Vehicles (Liability/Reimbursement to Drivers)                         211.071

           Computer Services – ASC                                         729-XXX

           Consultants (Independent)                                       706-XXX

           Contractors/Vendors (Invoice Payment)                           707-XXX

           Contracts (Leases & Other Sources of Financial Liability)                     230.002

           Contract Payment Instructions and Payment Instructions Letter   707-3

           Cost Sheet Review and Approval                                                250.001-XXX

           Corporate Overheads - Third Parties                             804

           Costing Incoming Materials - PATIS Purchases                    304-XXX

           Crude Oil/Refined Products                                                    216.771/
                                                                                         241.014-XXX

           Customs Clearance on Sales of Co. Assets                        708


* CHANGE          ** ADDITION                 NEW INSTRUCTION              COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                      GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                             200.003
                                                                              ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                  12-31-98      12-31-97
                                                                              APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                       HAH            13 OF 21

  INDEX                            TITLE/SUBJECT                        AIM NO        GIM NO
    NO


           Customs Duties - PATIS Purchases                             710-2

           Customs Duties/Charges on Personal Effects                   905


    D      Department of Zakah and Income Tax (DZIT) Certificates and                 242-001
           Reports to DZIT

           Diesel                                                                     241.018

           Direct Charge (Appropriation Mtl. Acctg)                     314

           Direct Charge (Surplus Mtls)                                 315

           Drilling Equipment                                                         202.331

           Driving License Renewals                                                   211.080

     E     Electric Power (Purchased)                                   810

           Employee Benefit Plan                                        911

           Employee Dishonored Checks                                   902-7

           Employees/Ex-employees (Charges, Credits)                    902

           Employees on Assignment                                                    286.020

           Employees' Unused Earned Vacation & Travel Days              702

           Employee (Collection of Employee Fixed Charges)              903

           Employee (Loan of Aramco SAO Employees)                      717

           Empty Drums                                                                241.014-XXX

           Engineering Work Order - A6891                                             202.451

           Equipment Usage Time Reporting                                             216.616



* CHANGE            ** ADDITION               NEW INSTRUCTION           COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                        GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                               200.003
                                                                                ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                    12-31-98      12-31-97
                                                                                APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                         HAH            14 OF 21

  INDEX                             TITLE/SUBJECT                         AIM NO        GIM NO
    NO

            Ex-Employees Charges/Credits (including U.S Company Loanees   902-1
            and Transferees to ASC/AOC

            Ex-employees Company Training cost                            902-2

            Expense Report SA-165                                                       211.060

            Exploration Costs                                             502           216.815


     F      Food & Retail Outlets                                         309


    G       Gas Cylinders (Compressed)                                    303

            Getty Oil Loanee Program                                      738


    H       Helpers/Housemaids – Domestic                                 906

            Home Ownership Plan                                           904-XXX


    I    ** IBN SINA(National Methanol Company)                           135

            Incomplete Construction                                       203-XXX

            Index AIM/GI                                                  100-XXX       200.001 & 003

            Industrial & electronic Rotatables                            361

            Intercompany Transaction Interim Period (Saudi                741
            Aramco/SAMAREC)

            Intercompany Account Reconciliation and Accruals              745

            Inventory - Materials & Supplies                              306-XXX

            Inventory - Misc./Accounts                                    301

            Inventory - Physical Inventory of Fixed Assets                              207.060


* CHANGE          ** ADDITION                    NEW INSTRUCTION          COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                          GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                 200.003
                                                                                  ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                     12-31-98      12-31-97
                                                                                  APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                          HAH            15 OF 21

  INDEX                              TITLE/SUBJECT                          AIM NO        GIM NO
    NO


             Inventory Valuation Reserve Accounts                           316

             Invoices to Outsiders (Miscellaneous)                                        230.031

             Invoice Reporting/Inquiry Procedure                                          274.001-XXX

             Interest Income and Expense                                    728

         ** Investment in Motor Oil (HELLAS) Corinth Company                750

         ** Investment in Avin Oil Industrial Commercial And Maritime Oil   751
            company

             Investment on SsangYong                                        737

             Investment in Saudi Aramco Mobil Yanbu Refinery Company        743
             Limited (SAMREF)

             Investment in Saudi Aramco Shell Refinery Company (SAFREF)     744

             Investment in Petron Corporation                               746

             IPSA System Materials                                          330

             IPSA System Operations and Maintenance Agreement               108


     J       Jeddah Oil Refinery Company (JORC                              747

             Jubail Secondary Industries Gas Supply Project - Accounting    122
             Procedures


    K        Kennel Club Accounting                                         909


     L       Labor Costs – Allocation                                                     216.964


             Labor Costing - and analysis                                                 270.003


* CHANGE           ** ADDITION                  NEW INSTRUCTION             COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                        GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                               200.003
                                                                                ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                    12-31-98      12-31-97
                                                                                APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                         HAH            16 OF 21

  INDEX                              TITLE/SUBJECT                        AIM NO        GIM NO
    NO


           Leases/Contracts and Other Sources of Financial Liability                    230.002

           Liquefied Petroleum Gases (LPG)                                120

           Local Sales (Petroleum Products)                                             241.014

           Local    Delivery  Order   and   Receipt   (LDOR)/PATIS 710
           Purchases/Lump Sum Turnkey (LSTK) Customs Duties


    M      Maintenance Work Orders (MWO)                                  601

           Marine Terminal Expense - RT/Yanbu                             512

           Marine Department Vessel Activity and/or Services Charges to                 216.613
           User Accounts

           Material Balancing of Ref. Hydrocarbon Prods.                                241.021

           Materials (Costing Incoming)                                   304-XXX

           Materials/Supplies Gains & Losses                              307.XXX

           Medical Interns/KFUPM Students - Saudi Arabs                   715

           Minimum Charges/Credits                                        711

           Ministry of Defense and Aviation (MODA) Accounting Procedure   107-XXX

           Miscellaneous Invoices, to Outsiders                                         230-031


    N      Natural Gas                                                                  241.014-XXX

           New Facilities Start up                                                      202.309

           Non-Capital Projects                                           203-2

           Non-Employee - Recovery of Training Cost                       902-4



* CHANGE          ** ADDITION                  NEW INSTRUCTION            COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                       GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                              200.003
                                                                               ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                   12-31-98      12-31-97
                                                                               APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                        HAH            17 OF 21

  INDEX                             TITLE/SUBJECT                        AIM NO        GIM NO
    NO

           Non-U.S. Dollar Transactions                                  701


           Nursery Products                                              719

    O      Oil Spill Clean-up Work                                       716

           OOK Precious Metals Inventory                                 355

           Operating Expense/Organization Codes                                        216.604-600

           Outstanding/Unclaimed Checks and Related Liability Accounts   726-2

           Overheads – Allocation                                                      216.964

           Overheads - Construction Cost                                 212


     P     Payment of Invoices on Behalf of AOC B.V.                     731

           Payment to Saudi Aramco Contracted Independent Consultants    706-XXX

           Payroll Procedures                                                          270.001

           Payroll (Area Payroll Rep. Proc.)                                           270.004

           Pension and Severance Benefit Plans                           913

           Personal Effects Claims Handling                              704

           Personal Effects (Customs) and Household Goods Shipment       905

           Petrochemical Company (Saudi European)                        112

           Petrokemya - Pipeline Engineering and Construction Support    113
           Agreement

           Petroleum Prod. Code List                                     521

           Petroleum - Saudi Petroleum International Inc.                115



* CHANGE          ** ADDITION                  NEW INSTRUCTION           COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                            GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                   200.003
                                                                                    ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                        12-31-98      12-31-97
                                                                                    APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                             HAH            18 OF 21

  INDEX                             TITLE/SUBJECT                            AIM NO         GIM NO
    NO

           Petromin Shell Refinery Co. Accounting Procedure                  110

           Plant & Equipment – Accounts                                                     202.301
           -Depreciation Rates                                                              202.330-XXX
           -Form A630                                                                       207.050
           -Form A9032-1 - New Asset Record                                                 202.305-XXX
           -Item Numbers                                                                    202.304
           -Service Subclasses                                                              202.303

           Pipeline Projects Department, Maintain Potential Projects Division 350
           Inventory

           Pipeline Operating & Maintenance Agreement                        136
           Prorates – Allocation                                                            216.964

           Property and Casualty Insurance Premiums                          736

           Public Service Costs                                              721

           PSRC Sulfur Feedstock                                             127

           Purchased Electric Power                                          810


     R * Reconciliation’s of Bank Accounts                                   726- XXX

           Reconciliation of Intercompany Accounts                           727-XXX

           Reconciliation of Marine Transfers of W. Diesel                                  241.018

           Recovery of Ex-Employees Company Training Costs                   902-2

           Report 362 Detailed Pro Forma                                     306-1

           Reporting of 10-137-11 ASC/AOC B.V. Intercompany Account          727-2
           Balance

           Royalties – Accounting                                            809

     S     Sales Accounting & Reporting                                      526-XXX



* CHANGE          ** ADDITION                NEW INSTRUCTION                  COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                            GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                   200.003
                                                                                    ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                       12-31-98      12-31-97
                                                                                    APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                            HAH            19 OF 21

  INDEX                             TITLE/SUBJECT                             AIM NO        GIM NO
    NO

              SAMAREC and Export Refinery Agreement                                         241.014-1

              Saudi Arab Government Income Tax Calculation                    725-XXX

              Saudi Arabian Fertilizer Company (SAFCO) Pipeline Engineering   128
              and Construction Support Agreement

              Saudi Aramco Employee Association (SAEA) Membership Fees        903-1
              and Company Contribution – Collection and Disbursement

              Saudi Aramco Schools Sponsored Out-of-Kingdom Student Field     909-1
              Trips

              Saudi Refining Inc.                                             116

              Saudi Riyal Permanent and Total Disability                      912

           * Saudi Petroleum Overseas, Ltd                                    131

              Schools (Aramco Built Government Schools)                       101

              Service Expense – Allocation                                                  216.964

              Sewage Treatment Plant - Aramco/UPM                             803-XXX

              Special Projects (SP) Accounts                                  705

              Special Services                                                              221.990

              Summer Employment - Saudi Arabs                                 712


     T        Supporting Documentation & Approval Signature Levels                          211.070-2
              Required for Check/Cash Disbursement

              Tapline Division Accounting                                     103

              Tanker Construction Program                                     740

              Technical Services provided by SISCO                            718-XXX



* CHANGE            ** ADDITION                 NEW INSTRUCTION               COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                           GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                                  200.003
                                                                                   ISSUE DATE    REPLACES
ISSUING ORG.   ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                       12-31-98      12-31-97
                                                                                   APPROVAL      PAGE NO.
SUBJECT        ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                            HAH            20 OF 21

  INDEX                             TITLE/SUBJECT                            AIM NO        GIM NO
    NO

           Titanium Dioxide Company (CRISTAL)                                129

           Third Parties (Marine Assistance Charges)                         724

           Thrift Plan                                                       914

           Trade-In-Sales                                                    320

           Training Assignment Inter Company Billing                         902-5

           Transportation Charges                                            406

           Transportation & Living Expenses (TLX) Cost Distribution          890


    U      Unbilled Receipts                                                 308-4

           Uncleared Charges                                                 308-5

           Unpaid Trust Assets in Saudi Riyal Thrift Plan (SRTP)             726-1

           U.S. Companies and Saudi International Services Company           707-2
           (SISC) Invoice Payment

           U.S. Dollar Employees Moving Expenses Payment                     907-XXX

           Utilities Costs/Clearances                                        801-XXX


    V      Vehicle Usage Cost Allocation                                                   216.611

           Visitors                                                                        286.020

           Voucher 10: Allocation of Corporate Overhead                      802

           Voucher 12: Calculation of Costs of Petroleum Products Sold and   807
           Transferred to Stock

           Voucher 95: Allocation Methods                                    203-3
           Voucher 95: Application and Automated Journal Entries             150



* CHANGE          ** ADDITION                NEW INSTRUCTION                 COMPLETE REVISION
SAUDI ARABIAN OIL COMPANY (Saudi Aramco)                                      GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL                                                             200.003
                                                                              ISSUE DATE    REPLACES
ISSUING ORG.    ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT                 12-31-98      12-31-97
                                                                              APPROVAL      PAGE NO.
SUBJECT         ACCOUNTING INSTRUCTION MANUAL INDEX - ACTIVE                      HAH            21 OF 21

  INDEX                          TITLE/SUBJECT                          AIM NO        GIM NO
    NO


    W      Well Abandonment                                             210-XXX

           Well Accounting & Development                                              216.608-XXX

           Work Permit Fees (Saudi Arab Government)                     901

           Worldwide Reporting Instructions                             735


    X                                   NIL


    Y      Yanbu Salary Code 3-10 Family Housing - Saudi Arabs          908

           Yanbu Telecommunication Charges                              720


     Z     Zakah - Department of Zakah and Income Tax                                 242.001
           (DZIT) Certificates and Reports to DZIT




                                                            Approved:    _______________________
                                                                        Abdulla M. Zahia, Manager
                                                                        Accounting Policy, Methods
                                                                          & Systems Department

 AAN:

 (W/C # M638)




* CHANGE           ** ADDITION                NEW INSTRUCTION            COMPLETE REVISION

				
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