KOMOS GROUP
Combined Statement of Financial Position as at 31 December 2013
(in thousand of Russian Roubles unless otherwise stated)

Assets
Note
31 December 2013
31 December 2012
Non-current assets
Goodwill
5
427 294
427 294
Property, plant and equipment
6
8 053 540
7 961 357
Investment property
7
139 874
305 130
Investments
8
121 838
110 873
Bearer biological assets
12
463 195
182 997
Long-term loans provided to related parties
 
-
210 500
Deferred income tax assets
27
215 638
179 791
Other non-current assets
9
207 271
180 261
Total non-current assets
 
9 628 650
9 558 203
Current assets
Consumable biological assets
12
1 815 485
1 689 757
Inventories
10
2 896 788
3 115 973
Accounts receivable and advances given
11
4 348 781
3 761 709
Short-term loans provided
13
3 308 657
2 338 264
Cash and cash equivalents
14
711 082
706 946
Total current assets
 
13 080 793
11 612 649
Total assets
 
22 709 443
21 170 852
Equity and liabilities
Equity
Share capital
15
1 500 010
1 500 010
Retained earnings
 
4 169 310
4 240 935
Total equity attributable to the Group’s shareholders
 
5 669 320
5 740 945
Non-controlling interest
 
20 999
152 525
Total equity
 
5 690 319
5 893 470
Long-term liabilities
Long-term loans and borrowings
16
4 338 205
5 206 332
Long-term financial lease liabilities
 
185 527
200 687
Deferred income tax liabilities
27
141 166
179 241
Total long-term liabilities
 
4 664 898
5 586 260
Short-term liabilities
Short-term loans and borrowings and current portion of long-term loans and borrowings
17
10 349 862
8 445 601
Short-term financial lease liabilities
 
135 410
109 862
Accounts payable and accrued liabilities
18
1 661 119
966 198
Income tax payable
 
5 434
4 372
Taxes other than on income tax payable
19
202 401
165 089
Total short-term liabilities
 
12 354 226
9 691 122
Total liabilities
 
17 019 124
15 277 382
Total equity and liabilities
 
22 709 443
21 170 852

Shutov A.V., CEO of
«KOMOS GROUP» LLC
12 May 2014

Pyankov A.Y., First Deputy CEO – CFO of «KOMOS GROUP» LLC
12 May 2014