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Combined preliminary RFRS balance sheet of LSR Group as of 31 December 2009 31/12/2009 31/12/2008 Non-current assets RUR mln RUR mln Intangible Assets 23.834 23.573 including Goodwill 23.360 22.974 Property, Plant and Equipment 13.960 13.185 Construction in progress 12.816 8.980 Leased equipment 1.169 1.286 Other investments 979 4.466 Deferred tax assets 590 257 Other non-current assets 111 21 Total non-current assets 53.459 51.769 Current assets Inventory 37.486 33.535 including Raw materials 1.700 1.942 Work in progress 25.297 19.894 Finished goods and goods for resale 8.839 9.790 Goods dispatched 47 24 Future period expenses 1.520 1.836 Other inventory 82 48 Input VAT 294 741 Long-term accounts receivable 2.677 3.629 including trade receivables 26 19 Short-term accounts receivables 15.803 20.539 including trade receivables 3.420 3.708 Other investments 1.204 475 Cash & bank 1.782 7.181 Other current assets 550 209 Total current assets 59.796 66.309 Balance 113.256 118.078 Equity Share capital 23 23 Additional paid-in capital 16.651 16.484 Reserve capital 66 73 including reserves created in accordance to the legislation 34 20 including reserves created in accordance to the foundation documents 32 35 Retained earnings 22.188 15.174 Minority interest 60 513 Total equity 38.989 32.267 Non-current liabilities Loans and borrowings 28.073 21.431 Deferred tax liability 385 277 Other long-term liabilities 4.640 26.945 Total non-current liabilities 33.098 48.652 Current liabilities Loans and borrowings 10.725 13.933 Accounts payable 10.314 14.422 including trade payables 4.288 3.962 including employee related liabilities 241 281 including payables to the governmental non-budget funds 59 61 including taxes payable 2.143 1.479 other payables 3.584 8.640 Payables to the participants 4 28 Future period income 304 397 Deferred expenses 570 884 Other short-term liabilities 19.251 7.494 Total current liabilities 41.169 37.159 Balance 113.256 118.078
Combined preliminary RFRS income statement of LSR Group for the year ended 31 December 2009
| Year ended 31/12/09 | Year ended 31/12/08 |
| RUR mln | RUR mln | |
| Revenue | 50.570 | 48.702 |
| Cost of sales | -33.645 | -27.556 |
| Gross profit | 16.925 | 21.146 |
| Distribution expenses | -1.464 | -2.354 |
| Administrative expenses | -3.420 | -5.152 |
| Operating result | 12.041 | 13.640 |
| Interest income | 82 | 293 |
| Interest expense | -3.361 | -2.531 |
| Income from other entities | 23 | 4 |
| Other operating income | 20.374 | 6.362 |
| Other operating expenses | -21.321 | -8.958 |
| Profit before tax | 7.838 | 8.810 |
| Deferred tax assets | 376 | 105 |
| Deferred tax liabilities | -135 | -121 |
| Current income tax | -2.079 | -2.639 |
| Income tax of the prior period | 4 | -10 |
| Financial penalties and fines | -11 | -18 |
| Written-off deferred tax assets and liabilities | -1 | 3 |
| Net profit for the period | 5.992 | 6.130 |
| Permanent tax differences | 123 | 283 |
| Penalties and fines income | 26 | 11 |
| Penalties and fine expense | 42 | 22 |
| Prior years income | 111 | 59 |
| Prior year losses | 124 | 36 |
| Reimbursement of losses income | 6 | 8 |
| Reimbursment of losses expenses | 1 | 1 |
| Forex gain | 5.062 | 2.218 |
| Forex loss | 4.974 | 4.208 |
| income from write-offs of overdue receivables and payables | 40 | 27 |
| loss from write-offs of overdue receivables and payables | 49 | 104 |