PJSC GAZPROM

Contents

Report on review of consolidated interim condensed financial information ............................................................ 3

Consolidated interim condensed balance sheet ......................................................................................................... 5

Consolidated interim condensed statement of comprehensive income .................................................................... 6

Consolidated interim condensed statement of cash flows ........................................................................................ 7

Consolidated interim condensed statement of changes in equity ............................................................................. 8

Notes to the consolidated interim condensed financial information:

1

General information .................................................................................................................................. 9

2

Economic environment in the Russian Federation .................................................................................. 9

3

Basis of presentation ................................................................................................................................. 9

4

Summary of significant accounting policies and critical estimates in their application ....................... 10

5

Segment information .............................................................................................................................. 13

6

Cash and cash equivalents ...................................................................................................................... 17

7

Accounts receivable and prepayments ................................................................................................... 17

8

Inventories ............................................................................................................................................... 18

9

Property, plant and equipment ................................................................................................................ 18

  • 10 Investments in associates and joint ventures .......................................................................................... 19

  • 11 Long-term accounts receivable and prepayments .................................................................................. 20

  • 12 Other current and non-current assets ...................................................................................................... 21

  • 13 Long-term borrowings, promissory notes .............................................................................................. 21

  • 14 Profit tax .................................................................................................................................................. 24

  • 15 Equity ...................................................................................................................................................... 24

  • 16 Sales ........................................................................................................................................................ 25

  • 17 Operating expenses ................................................................................................................................. 26

  • 18 Finance income and expense .................................................................................................................. 26

  • 19 Basic and diluted earnings per share attributable to the owners of PJSC Gazprom ............................. 26

  • 20 Provisions ................................................................................................................................................ 27

  • 21 Fair value of financial instruments ......................................................................................................... 28

  • 22 Related parties ......................................................................................................................................... 29

  • 23 Сommitments and contingencies ........................................................................................................... 35

  • 24 Events after reporting period .................................................................................................................. 42

Report on Review of Consolidated Interim Condensed Financial Information

To the Shareholders and the Board of Directors of PJSC Gazprom

Introduction

We have reviewed the accompanying consolidated interim condensed balance sheet of PJSC Gazprom and its subsidiaries as of 30 September 2018 and the related consolidated interim condensed statement of comprehensive income for the three and nine months ended 30 September 2018, the consolidated interim condensed statements of cash flows and changes in equity for the nine months ended 30 September 2018 and notes to the consolidated interim condensed financial information.

Management is responsible for the preparation and presentation of this consolidated interim condensed financial information in accordance with International Accounting Standard 34, Interim Financial Reporting. Our responsibility is to express a conclusion on this consolidated interim condensed financial information based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

ФБК

ConсIusion

Based on our review, nothing has сome to our attention that causes us to beIieve that the aссompanying сonsolidated intеrim condensed finanсial information is not prepaгed, in aII materiaI respeсts, in aссordanсe with lnternational Accounting Standard 34, lnterim Finanсial Reporting.

нoЙ

Pгesident of F

Еngagement partner

ФБK

Date of the Report on Review: 29 November 2О18

Audited entity Name:

Publiс Joint stock Company Gazprom (PJSC Gazprom). Address of the legal entity within its loсation:

16, Nametkina st., Мoscow, 117420' Russian Federation.

Official registration:

S.M. Shapiguzov

audit qualn cert ificate 01-001230)

К.S. Shirikova' ACCA

r,

(audit qualifiсation certificate 01-00071 2)

Auditor Name: FBK' LLс.

Address of the legal entity within its location: 4411' 2^B' Мyasnitskaya st., Mosсow,101990, Russian

Fedёration.

offiсiaI registration:

State Registration Certificate No. 002.726, issued by Moscow statе Rеgistгation Certifiсate No. 484.58з issuеd by Moscow Registration Chambеr on 25 February 1993. The registration entry Registration Chamber on 15 Novеmber 1993. тhe registration was made in thе Unified state Register of Legal Еntities on еntry Was made in the Unified state Registеr of Lеgal Entities on 2 Аugust 2002 under principal state registration number 24 Julу 2002 undеr principal state registration number

1027700070518.

102770005828в'

Membership in self-regulatory organization of auditors: Меmber of self-regulatory organization of auditors Association "Sodruzhestvo". Principal number of registration entry in thе register of auditors and audit organizations of the sеlf-regulatory organization of auditors 1 1506030481.

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OAO Gazprom published this content on 30 November 2018 and is solely responsible for the information contained herein. Distributed by Public, unedited and unaltered, on 30 November 2018 17:41:13 UTC