Independent auditor's report
on the consolidated financial statements of
PJSC Magnit and its subsidiaries
for 2022
April 2023
Independent auditor's report
on the consolidated financial statements of
PJSC Magnit and its subsidiaries
Contents | Page | |
Independent auditor's report | 3 | |
Appendices | ||
Statement of management's responsibilities for the preparation and approval | ||
of the consolidated financial statements for the year ended 31 December | ||
2022 | 8 | |
Consolidated statement of financial position | 9 | |
Consolidated statement of profit and loss and other comprehensive income | 10 | |
Consolidated statement of cash flows | 11 | |
Consolidated statement of changes in equity | 12 | |
Notes to the consolidated financial statements | ||
1. | Corporate information | 13 |
2. | Basis of preparation of the financial statements | 14 |
3. | Summary of significant accounting policies | 14 |
4. | Summary of changes in accounting policies and disclosures | 31 |
5. | Significant accounting judgements and estimates | 35 |
6. | Balances and transactions with related parties | 38 |
7. | Business combination | 39 |
8. | Property, plant and equipment | 44 |
9. | Lease | 46 |
10. | Intangible assets | 48 |
11. | Goodwill | 49 |
12. | Long-term and short-term financial assets | 52 |
13. | Inventory | 53 |
14. | Long-term receivables, and short-term trade and other receivables | 53 |
15. | Advances paid | 55 |
16. | Cash and cash equivalents | 55 |
17. | Share capital, share premium and treasury shares | 56 |
18. | Dividends declared | 57 |
19. | Short-term and long-term trade and other payables | 57 |
20. | Taxes payable excluding income tax | 58 |
21. | Loans and borrowings | 58 |
22. | Government grants | 58 |
23. | Contract liabilities | 59 |
24. | Revenue from contracts with customers | 59 |
25. | Cost of sales | 59 |
26. | Selling, general and administrative expenses | 60 |
27. | Finance costs | 60 |
28. | Interest income | 61 |
29. | Other income | 61 |
30. | Other expenses | 61 |
31. | Income tax | 61 |
32. | Earnings per share | 64 |
33. | Share-based payments | 64 |
34. | Contingencies, commitments and operating risks | 67 |
35. | Financial risk management objectives and policies | 69 |
36. | Subsequent events | 73 |
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Magnit OAO published this content on 16 June 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 16 June 2023 16:01:02 UTC.