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Financial statements under International Financial Reporting Standards (IFRS)

Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2014 (in thousands of Russian Roubles, unless otherwise stated)

 NotesYear endedYear ended
31 December31 December
20142013
Revenue 4 68,975,197 65,523,246
Operating expenses 5 -69,294,527 -67,170,890
Other income 7 1,892,737 1,873,671
Result from operating activities   1,573,407 226,03
Finance income 8 304,64 193,63
Finance costs 8 -993,64 -1,400,481
Loss on disposal of subsidiary 1 -11,79
Profit/(loss) before income tax   884,41 -992,61
Income tax 9 -52,31 -107,27
Profit/(loss) for the year   832,1 -1,099,879
Other comprehensive income/(loss)      
Items that may be reclassified subsequently to profit or loss      
Net change in fair value of available-for-sale financial assets   19,07 -6,01
Income tax relating to other comprehensive income   -3,55
Items that will not be reclassified to profit or loss      
Remeasurement of defined benefit pension plans   -118,64 -468,26
Income tax relating to other comprehensive income   22,73 86,6
Other comprehensive loss for the year, net of income tax   -80,39 -387,67
Total comprehensive income/(loss) for the year   751,71 -1,487,550
Profit/(loss) attributable to:      
Owners of the Company   757,61 -1,170,536
Non-controlling interest   74,5 70,66
Total comprehensive income/(loss) attributable to:      
Owners of the Company   676,09 -1,555,944
Non-controlling interest   75,62 68,39
Earnings/(loss) per share      
Basic and diluted earnings/(loss) per share (in RUB) 17 0.0087 -0.0134

Consolidated Statement of Financial Position as at 31 December 2014 (in thousands of Russian Roubles, unless otherwise stated)

 Notes31 December31 December
20142013
Assets      
Non current assets      
Property, plant and equipment 10 60,578,361 58,335,777
Investment property 11 61,78 52,79
Intangible assets   1,31 1,41
Non-current trade receivables 14 41,76 48,86
Deferred tax assets 9 8,08 3,05
Assets related to the employee benefit 12 183,82 276,66
Investments available for sale 12 400,45 449,73
Total non current assets   61,275,552 59,168,287
Current assets      
Inventories 13 637,49 887,06
Income tax receivable   128,1 403,47
Trade and other receivables 14 9,355,189 7,701,894
Prepayments for current assets 15 165,01 414,04
Cash and cash equivalents 16 3,665,014 1,992,380
Total current assets   13,950,809 11,398,848
Total assets   75,226,361 70,567,135
Equity and liabilities      
Equity      
Share capital 17 8,743,049 8,743,049
Other reserves   -1,097,533 -1,016,022
Retained earnings   31,979,162 31,410,741
Total equity attributable to shareholders of the Company   39,624,678 39,137,768
Non-controlling interest   993,65 826,31
Total equity   40,618,328 39,964,080
Non-current liabilities      
Loans and borrowings 18 11,525,963 13,717,517
Trade and other payables 19 1,235,442 514,15
Employee benefits 20 2,047,918 1,990,407
Deferred tax liabilities 9 3,345,347 3,976,061
Total non-current liabilities   18,154,670 20,198,130
Current liabilities      
Loans and borrowings 18 2,633,541 476,08
Trade and other payables 19 9,947,762 8,483,450
Provisions 21 2,888,567 892,78
Other taxes payable 22 912,96 520,84
Income tax payable   70,53 31,77
Total current liabilities   16,453,363 10,404,925
Total liabilities   34,608,033 30,603,055
Total equity and liabilities   75,226,361 70,567,135
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