Statements of Comprehensive Income


    Year ended 31 December 2013
  Notes Continuing operations Effect from discontinued operations
(Note 35)
Total
         
Revenue 22 290,736 34,968 325,704
Operating expenses        
Wages, salaries, other benefits and payroll taxes 23 (85,798) (5,204) (91,002)
Depreciation, amortisation and impairment losses 7,8 (58,914) (9,500) (68,414)
Interconnection charges   (42,420) (7,326) (49,746)
Materials, utilities, repairs and maintenance 24 (26,260) (2,235) (28,495)
Gain/(loss) on disposal of property, plant and equipment and intangible assets   111 (455) (344)
Bad debt expense 14 (2,094) (46) (2,140)
Other operating income 25 15,228 701 15,929
Other operating expenses 26 (45,355) (11,269) (56,624)
Total operating expenses, net   (245,502) (35,334) (280,836)
Operating profit   45,234 (366) 44,868
Income from  associates   177 177
Finance costs 27 (14,853) (947) (15,800)
Other investing and financial gain 28 4,981 (1,533) 3,448
Foreign exchange loss, net   (483) (91) (574)
Profit before income tax   35,056 (2,937) 32,119
Income tax expense 21 (8,370) 382 (7,988)
Profit for the year   26,686 (2,555) 24,131
Other comprehensive income/(loss)        
Items that may be reclassified subsequently to profit and loss:        
Exchange differences on translating foreign operations   41 41
Items that will not be reclassified to profit and loss:        
Remeasurement of defined benefit pension plans   1,853 1,853
Income tax relating to items that will not be reclassified   (371) (371)
Other comprehensive income for the year, net of tax   1,523 1,523
Total comprehensive income for the year   28,209 (2,555) 25,654
Profit attributable to:        
Equity holders of the Group   26,429 (2,557) 23,872
Non–controlling interests   257 2 259
Total comprehensive income attributable to:        
Equity holders of the Group   27,948 (2,557) 25,391
Non–controlling interests   261 2 263
         
Earnings per share attributable to equity holders of the Group – basic (in RUB) 31 10.35 (1.00) 9.35
Earnings per share attributable to equity holders of the Group –diluted (in RUB) 31 10.35 (1.00) 9.35


    Year ended 31 December 2012
  Notes Continuing operations Effect from discontinued operations
(Note 35)
Total
         
Revenue 22 295,341 37,094 332,435
Operating expenses        
Wages, salaries, other benefits and payroll taxes 23 (83,095) (5,720) (88,815)
Depreciation, amortisation and impairment losses 7,8 (57,134) (9,377) (66,511)
Interconnection charges   (40,736) (8,122) (48,858)
Materials, utilities, repairs and maintenance 24 (25,980) (2,503) (28,483)
Loss on disposal of property, plant and equipment and intangible assets   (253) (499) (752)
Bad debt expense 14 (1,619) 230 (1,389)
Other operating income 25 14,302 447 14,749
Other operating expenses 26 (48,345) (10,200) (58,545)
Total operating expenses, net   (242,860) (35,744) (278,604)
Operating profit   52,481 1,350 53,831
Income from  associates   53 53
Finance costs 27 (15,082) (1,196) (16,278)
Other investing and financial gain 28 6,695 (2,287) 4,408
Foreign exchange gain, net   432 57 489
Profit before income tax   44,579 (2,076) 42,503
Income tax expense 21 (11,002) 1,701 (9,301)
Profit for the year   33,577 (375) 33,202
Other comprehensive income/(loss)        
Items that may be reclassified subsequently to profit and loss:        
Revaluation gain on available–for–sale investments   1 1
Revaluation gain on available–for–sale investments transferred to profit on sale   (740) (740)
Exchange differences on translating foreign operations   (88) (88)
Income tax relating to items that may be reclassified   146 146
Items that will not be reclassified to profit and loss:        
Remeasurement of defined benefit pension plans   330 330
Income tax relating to items that will not be reclassified   (66) (66)
Other comprehensive income for the year, net of tax   (417) (417)
Total comprehensive income for the year   33,160 (375) 32,785
Profit attributable to:        
Equity holders of the Group   33,060 (383) 32,677
Non–controlling interests   517 8 525
Total comprehensive income attributable to:        
Equity holders of the Group   32,649 (383) 32,266
Non–controlling interests   511 8 519
         
Earnings per share attributable to equity holders of the Group – basic (in RUB) 31 12.43 (0.14) 12.29
Earnings per share attributable to equity holders of the Group –diluted (in RUB) 31 12.34 (0.14) 12.20


    Year ended 31 December 2011
  Notes Continuing operations Effect from discontinued operations
(Note 35)
Total
         
Revenue 22 276,774 35,556 312,330
Operating expenses        
Wages, salaries, other benefits and payroll taxes 23 (74,346) (6,455) (80,801)
Depreciation, amortisation and impairment losses 7,8 (50,425) (8,897) (59,322)
Interconnection charges   (35,121) (7,002) (42,123)
Materials, utilities, repairs and maintenance 24 (26,132) (2,872) (29,004)
Loss on disposal of property, plant and equipment and intangible assets   (130) (699) (829)
Bad debt expense 14 (439) (193) (632)
Other operating income 25 15,309 394 15,703
Other operating expenses 26 (44,894) (10,392) (55,286)
Total operating expenses, net   (216,178) (36,116) (252,294)
Operating profit   60,596 (560) 60,036
Income from  associates   198 198
Finance costs 27 (14,133) (439) (14,572)
Other investing and financial gain 28 3,851 (1,657) 2,194
Foreign exchange loss, net   (254) (124) (378)
Profit before income tax   50,258 (2,780) 47,478
Income tax expense 21 (10,689) 30 (10,659)
Profit for the year   39,569 (2,750) 36,819
Other comprehensive income/(loss)        
Items that may be reclassified subsequently to profit and loss:        
Revaluation loss on available–for–sale investments   (257) (257)
Share of other comprehensive gain recognized by associates   3 3
Income tax relating to items that may be reclassified   (4) (4)
Items that will not be reclassified to profit and loss:        
Remeasurement of defined benefit pension plans   832 832
Income tax relating to items that will not be reclassified   (112) (112)
Other comprehensive income for the year, net of tax   462 462
Total comprehensive income for the year   40,031 (2,750) 37,281
Profit attributable to:        
Equity holders of the Group   39,819 (2,753) 37,066
Non–controlling interests   (250) 3 (247)
Total comprehensive income attributable to:        
Equity holders of the Group   40,281 (2,753) 37,528
Non–controlling interests   (250) 3 (247)
         
Earnings per share attributable to equity holders of the Group – basic (in RUB) 31 14.46 (1.00) 13.46
Earnings per share attributable to equity holders of the Group –diluted (in RUB) 31 14.23 (0.98) 13.24