RU

ANNEXES

Published forms as of 1 January 2017



1

Balance Sheet

PUBLISHED FORM AS OF 31 DECEMBER 2016

RUB ‘000
Item As at 31 December
2016
As of 31 December
2015
2015 г.
ASSETS
I. NONCURRENT ASSETS
Intangible assets 28,266 2,873
Property, plant and equipment 16,291 5,029
Investments 57,400,009 45,800,009
Deferred tax assets 49,666 -
TOTAL Section I 57,494,232 45,807,911
II. CURRENT ASSETS
Inventory 4,296 1,067
Input value added tax 45,657 12,047
Accounts receivable 73,246 17,857
Investments (except for cash equivalents) 3,055,910 3,064,000
Cash and cash equivalents 757,145 827
Other current assets 8,039 1,137
TOTAL Section II 3,944,293 3,096,935
BALANCE 61,438,525 48,904,846
LIABILITIES
III. CAPITAL AND RESERVES
Share capital 57,632,000 3,000,000
including paid-in share capital (before registration of changes in Articles of Association) 8,832,000 -
Reserve capital 4,303 -
Retained earnings (137,189) 86,054
TOTAL Section III 57,499,114 3,086,054
IV. LONG-TERM LIABILITIES
Deferred tax liabilities 1,138 -
TOTAL Section IV 1,138 -
V. SHORT-TERM LIABILITIES
Loans and borrowings 3,816,277 -
Accounts payable 17,606 45,818,792
Estimated liabilities 104,390 -
TOTAL Section V 3,938,273 45,818,792
BALANCE 61,438,525 48,904,846

2

Statement
of Financial Results

PUBLISHED FORM FOR JANUARY - DECEMBER 2016

RUB ‘000
Item For January — December 2016 For January — December 2015
Management expenses (644,152) (95,125)
Interest receivable 516,399 203,180
Interest payable (122,277) -
Other income 449 2
Other expenses (17,887) (394)
PROFIT (LOSS) BEFORE TAX (267,468) 107,663
Current profits tax - (21,609)
Change of deferred tax liabilities (1,138) -
Change of deferred tax assets 49,666 -
NET PROFIT (LOSS) (218,940) 86,054

3

Statement of Cash Flows

PUBLISHED FORM FOR JANUARY - DECEMBER 2016

RUB ‘000
Item For January — December 2016 For January — December 2015
CASH FLOWS FROM OPERATING ACTIVITY
Total proceeds - -
Total payments (681,528) (137,614)
including:
to suppliers (contractors) for raw and other materials, works and services (317,150) (71,973)
payroll (280,232) (33,667)
interest on debt liabilities - -
corporate profits tax (8,314) (18,033)
other payments (75,832) (13,941)
Balance of cash flows from operating activities (681,528) (137,614)
CASH FLOWS FROM INVESTMENT ACTIVITY
Total proceeds 4,026,148 321,980
including:
from return of bank deposits 3,548,640 118,800
interest on debt financial investments 477,508 203,180
Total payments (15,114,260) (3,183,539)
including:
for acquisition of shares in other companies (8,100,010) (9)
placement of cash in deposits (7,014,250) (3,182,200)
other payments - (1,330)
Balance of cash flows from investment activity (11,088,112) (2,861,559)
CASH FLOWS FROM FINANCIAL ACTIVITY
Total proceeds 12,526,000 3,000,000
including:
from loans received 3,694,000 -
from issuance of shares 8,832,000 3,000,000
Total payments - -
Balance of cash flows from financial activity 12,526,000 3,000,000
Balance of cash flows for the reporting period 756,360 827
Balance of cash and cash equivalents at the beginning of the reporting period 827 -
Balance of cash and cash equivalents at the end of the reporting period 757,145 827
Translation differences (42) -

4

Statement of Changes in Equity

PUBLISHED FORM FOR JANUARY - DECEMBER 2016

RUB ‘000
Item Share capital Reserve capital
капитал
Retained earnings
прибыль
Total
EQUITY AT 31 DECEMBER 2014 - - - -
For 2015
Increase in equity – total 3,000,000 - 86,054 3,086,054
including:
net profit Х Х 86,054 86,054
issuance of shares 3,000,000 Х Х 3,000,000
Decrease in equity – total - - - -
Change in reserve capital Х - - Х
EQUITY AT 31 DECEMBER 2015 3,000,000 - 86,054 3,086,054
For 2016
Increase in equity – total 54,632,000 - - 54,632,000
including:
issuance of additional shares 54,632,000 Х Х 54,632,000
Decrease in equity – total - - (218,940) (218,940)
including:
net loss Х Х (218,940) (218,940)
Change in reserve capital Х 4,303 (4,303) -
EQUITY AT 31 DECEMBER 2016 57,632,000 - (132,886) 57,499,114