3.3
Company financial statements

X5 Retail Group N.V.
Company Statement of Financial Position
at 31 December 2017 before appropriation of profit
(expressed in millions of Russian Roubles, unless otherwise stated)
Note 31 December 2017 31 December 2016
 
ASSETS
Non-current assets
Financial fixed assets 36 178,614 145,462
178,614 145,462
Current assets
Financial assets 36 19 1
Amounts due from subsidiaries 7,128 6,047
Prepaid expenses 1 2
VAT receivable 10 –
Other receivables 81 75
7,239 6,125
TOTAL ASSETS 185,853 151,587
 
EQUITY AND LIABILITIES
Paid up and called up share capital 37 4,675 4,332
Share premium account 37 46,212 46,251
Share-based payment reserve 39 117 70
Other reserves 76,044 54,096
Result for the year 31,394 22,291
Total equity 158,442 127,040
 
Provisions
Deferred tax liabilities 41 1,158 –
1,158 –
 
Non-current liabilities
Loan from group company 		38 17,175 17,036
17,175 17,036
Current liabilities
Amounts due to group companies 9,021 7,451
Accrued expenses and other liabilities 37 43
VAT and other taxes payable 20 17
9,078 7,511
27,411 24,547
TOTAL EQUITY AND LIABILITIES 185,853 151,587
The accompanying notes are the integral part of these Company financial statements.
X5 Retail Group N.V.
Company Statement of Profit or Loss
for the year ended 31 December 2017
(expressed in millions of Russian Roubles, unless otherwise stated)
Note 2017 2016
 
General and administrative expenses 40 (268) (298)
Other income / (expenses) 97 (254)
Operating loss (171) (552)
 
Finance costs (1,709) (1,705)
Finance income 852 1,517
Net foreign exchange gain/(loss) 54 234
Loss before tax (974) (506)
 
Income taх expense 41 (1,158) –
Income on participating interest after tax 33,526 22,797
Profit for the period 31,394 22,291
The accompanying notes are the integral part of these Company financial statements.