3.3
Company financial statements

Company Statement of Financial Position

at 31 December 2018 Before appropriation of profit

(expressed in millions of Russian Roubles, unless otherwise stated)



Note 31 December 2018 31 December 2017
Assets
Non-current assets
Financial fixed assets 37 210,867 178,614
210,867 178,614
Current assets
Financial assets 37 − 19
Amounts due from subsidiaries 7,977 7,128
Prepaid expenses 5 1
VAT receivable − 10
Other receivables 244 81
8,226 7,239
Total assets 219,093 185,853
Equity and liabilities
Paid up and called up share capital 38 5,395 4,675
Share premium account 38 46,192 46,212
Share-based payment reserve 41 118 117
Other reserves 85,128 76,044
Profit for the period 28,642 31,394
Total equity 165,475 158,442
Provisions
Deferred tax liabilities 43 2,452 1,158
2,452 1,158
Non-current liabilities
Loan from group company 39 18,873 17,175
Bank loan 40 21,572 −
40,445 17,175
Current liabilities
Amounts due to group companies 10,611 9,021
Accrued expenses and other liabilities 93 37
VAT and other taxes payable 17 20
10,721 9,078
Total liabilities 53,618 27,411
Total equity and liabilities 219,093 185,853

Company Statement of Profit or Loss

for the year ended 31 December 2018

(expressed in millions of Russian Roubles, unless otherwise stated)



Note 2018 2017
General and administrative expenses 42 (431) (268)
Other income 359 97
Operating loss (72) (171)
Finance costs (2,705) (1,709)
Finance income 817 852
Net foreign exchange (loss)/gain (210) 54
Loss before tax (2,170) (974)
Income taх expense 43 (1,294) (1,158)
Income on participating interest after tax 32,106 33,526
Profit for the period 28,642 31,394