Appendix #2. IAS financial statements

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Consolidated Statement of Comprehensive Income for the year ended 31 December 2012 (in thousands of Russian Roubles, unless otherwise stated)
NotesYear ended 31 December 2012Year ended 31 December 2011
Revenue459,430,81862,000,160
Operating expenses5(59,450,896)(58,032,659)
Other operating income/ (expenses)7523,079122,105
Result from operating activities503,0014,089,606
Finance income8602,04285,175
Finance costs8(583,538)(306,024)
Share of profit of equity accounted investee1267,898246,424
Profit before income tax589,4034,115,181
Income tax9(343,639)(844,230)
Profit for the year245,7643,270,951
Net change in fair value of available-for-sale financial assets(10,429)-
Total comprehensive income for the year235,3353,270,951
Profit/ (loss) for the year attributable to:
Shareholders of the Company282,3113,145,348
Non-controlling interest(36,547)125,603
Total comprehensive income/ (loss) attributable to:
Shareholders of the Company271,8823,145,348
Non-controlling interest(36,547)125,603
Earnings per share
Basic and diluted earnings per share (expressed in RUR)190.00320.0360
Consolidated Statement of Comprehensive Income for the year ended 31 December 2012 (in thousands of Russian Roubles, unless otherwise stated)
NotesYear ended 31 December 2012Year ended 31 December 2011
Revenue459,430,81862,000,160
Operating expenses5(59,450,896)(58,032,659)
Other operating income/ (expenses)7523,079122,105
Result from operating activities503,0014,089,606
Finance income8602,04285,175
Finance costs8(583,538)(306,024)
Share of profit of equity accounted investee1267,898246,424
Profit before income tax589,4034,115,181
Income tax9(343,639)(844,230)
Profit for the year245,7643,270,951
Net change in fair value of available-for-sale financial assets(10,429)-
Total comprehensive income for the year235,3353,270,951
Profit/ (loss) for the year attributable to:
Shareholders of the Company282,3113,145,348
Non-controlling interest(36,547)125,603
Total comprehensive income/ (loss) attributable to:
Shareholders of the Company271,8823,145,348
Non-controlling interest(36,547)125,603
Earnings per share
Basic and diluted earnings per share (expressed in RUR)190.00320.0360

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Consolidated Statement of Financial Position as at 31 December 2012
Notes31 December 201231 December 2011
ASSETS   
Non current assets   
Property, plant and equipment1054,843,63452,998,691
Investment property1074,84585,512
Intangible assets113,5342,279
Investments in equity accounted investee12-1,177,799
Deferred tax assets958,03628,050
Other non-current assets131,324,716400,713
Total non current assets56,304,76554,693,044
Current assets   
Inventories141,070,8351,278,163
Income tax receivable162,173284,959
Trade and other receivables156,499,4006,001,742
Prepayment for current assets16160,079290,540
Cash and cash equivalents182,593,9821,429,881
Other current assets1734,082268,109
Total current assets10,520,5519,553,394
TOTAL ASSETS66,825,31664,246,438
EQUITY AND LIABILITIES   
Equity19
Share capital8,743,0498,743,049
Other reserves(10,429)-
Retained earnings32,933,41632,895,910
Total equity attributable to shareholders of the Company41,666,03641,638,959
Non-controlling interest791,293852,599
Total equity42,457,32942,491,558
Non-current liabilities   
Loans and borrowings209,967,0217,315,828
Long-term advances21283,941414,639
Employee benefits22492,284379,155
Finance lease liabilities2311,60353,829
Deferred tax liabilities94,166,2024,643,425
Total non-current liabilities14,921,05112,806,876
Current liabilities   
Loans and borrowings20667,208775,436
Trade and other payables247,888,0427,489,505
Current portion of finance lease liabilities2345,813106,502
Other income payable25654,000530,609
Income tax payable191,87345,952
Total current liabilities9,446,9368,948,004
TOTAL LIABILITIES24,367,98721,754,880
TOTAL EQUITY AND LIABILITIES66,825,31664,246,438
Consolidated Statement of Financial Position as at 31 December 2012
Notes31 December 201231 December 2011
ASSETS   
Non current assets   
Property, plant and equipment1054,843,63452,998,691
Investment property1074,84585,512
Intangible assets113,5342,279
Investments in equity accounted investee12-1,177,799
Deferred tax assets958,03628,050
Other non-current assets131,324,716400,713
Total non current assets56,304,76554,693,044
Current assets   
Inventories141,070,8351,278,163
Income tax receivable162,173284,959
Trade and other receivables156,499,4006,001,742
Prepayment for current assets16160,079290,540
Cash and cash equivalents182,593,9821,429,881
Other current assets1734,082268,109
Total current assets10,520,5519,553,394
TOTAL ASSETS66,825,31664,246,438
EQUITY AND LIABILITIES   
Equity19
Share capital8,743,0498,743,049
Other reserves(10,429)-
Retained earnings32,933,41632,895,910
Total equity attributable to shareholders of the Company41,666,03641,638,959
Non-controlling interest791,293852,599
Total equity42,457,32942,491,558
Non-current liabilities   
Loans and borrowings209,967,0217,315,828
Long-term advances21283,941414,639
Employee benefits22492,284379,155
Finance lease liabilities2311,60353,829
Deferred tax liabilities94,166,2024,643,425
Total non-current liabilities14,921,05112,806,876
Current liabilities   
Loans and borrowings20667,208775,436
Trade and other payables247,888,0427,489,505
Current portion of finance lease liabilities2345,813106,502
Other income payable25654,000530,609
Income tax payable191,87345,952
Total current liabilities9,446,9368,948,004
TOTAL LIABILITIES24,367,98721,754,880
TOTAL EQUITY AND LIABILITIES66,825,31664,246,438