IFRS Consolidated Interim Financial Statements for the three and nine months ended 30 September 2021

PJSC MOSENERGO

IFRS CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

30 September 2021

Moscow | 2021

Contents

Report on review of condensed interim consolidated financial statements ………………………………...3

Condensed interim consolidated statement of financial position ………………………………………......5

Condensed interim consolidated statement of comprehensive income …………………………………… 6

Condensed interim consolidated statement of cash flows ……………………..…………………………...7

Condensed interim consolidated statement of changes in equity …………………………………………..8

Notes to the condensed interim consolidated financial statements:

1	General information...............................................................................................................................	7
2	Basis of presentation..............................................................................................................................	8
3	Summary of significant accounting policies and accounting estimates ................................................	9
4	Segment information ...........................................................................................................................	10
5	Related parties .....................................................................................................................................	12
6	Property, plant and equipment.............................................................................................................	17
7	Accounts receivable and prepayments.................................................................................................	18
8	Other financial assets...........................................................................................................................	18
9	Inventories ...........................................................................................................................................	19
10	Cash and cash equivalents ...................................................................................................................	19
11	Equity ..................................................................................................................................................	20
12	Borrowings ..........................................................................................................................................	20
13	Accounts payable and other liabilities .................................................................................................	21
14	Income tax ...........................................................................................................................................	21
15	Other taxes payable .............................................................................................................................	22
16	Revenue ...............................................................................................................................................	23
17	Operating expenses..............................................................................................................................	23
18	Finance income and expense ...............................................................................................................	24
19	Basic and diluted earnings per share, attributable to PJSC Mosenergo...............................................	24
20	Contingent and contractual obligations ...............................................................................................	25
21	Fair value of financial instruments ......................................................................................................	25

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