FINANCIAL STATEMENTS, (IFRS)

KOMOS GROUP
Combined Statement of Financial Position as at 31 December 2014
(in thousand of Russian Roubles unless otherwise stated)

Assets
Note
31 December 2014
31 December 2013
Non-current assets
Goodwill
5
389 136
427 294
Property, plant and equipment
6
8 189 409
8 053 540
Investment property
7
134 038
139 874
Investments
8
113 738
121 838
Bearer biological assets
12
467 719
463 195
Deferred income tax assets
27
204 520
215 638
Other non-current assets
9
357 530
207 271
Total non-current assets
 
9 856 090
9 628 650
Current assets
Consumable biological assets
12
2 109 403
1 815 485
Inventories
10
3 206 625
2 896 788
Accounts receivable and advances given
11
5 463 508
4 348 781
Short-term loans provided
13
3 895 521
3 308 657
Cash and cash equivalents
14
2 955 039
711 082
Total current assets
 
17 630 096
13 080 793
Total assets
 
27 486 186
22 709 443
Equity and liabilities
Equity
Share capital
15
1 500 010
1 500 010
Retained earnings
 
5 208 184
4 169 310
Total equity attributable to the Group’s shareholders
 
6 708 194
5 669 320
Non-controlling interest
 
22 495
20 999
Total equity
 
6 730 689
5 690 319
Long-term liabilities
Long-term loans and borrowings
16
3 868 051
4 338 205
Long-term financial lease liabilities
 
231 200
185 527
Deferred income tax liabilities
27
157 514
141 166
Total long-term liabilities
 
4 256 765
4 664 898
Short-term liabilities
Short-term loans and borrowings and current portion of long-term loans and borrowings
17
13 538 706
10 349 862
Short-term financial lease liabilities
 
266 301
135 410
Accounts payable and accrued liabilities
18
2 270 193
1 661 119
Income tax payable
 
161
5 434
Taxes other than on income tax payable
19
423 371
202 401
Total short-term liabilities
 
16 498 732
12 354 226
Total liabilities
 
20 755 497
17 019 124
Total equity and liabilities
 
27 486 186
22 709 443

Shutov A.V., CEO of
«KOMOS GROUP» LLC
12 May 2015

Pyankov A.Y., First Deputy CEO – CFO of
«KOMOS GROUP» LLC
12 May 2015