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    PHOR   RU000A0JRKT8

PHOSAGRO

(PHOR)
  Report
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PhosAgro : Consolidated Interim Condensed Financial Statements for the six months ended 30 June 2022

08/18/2022 | 03:44pm EDT

PJSC "PhosAgro"

Consolidated Interim Condensed Financial Statements

for the six months ended 30 June 2022

PJSC "PhosAgro"

Contents

Report on Review of Consolidated Interim Condensed Financial Statements

Consolidated Interim Condensed Statement of Profit or Loss and Other Comprehensive Income

..............1

Consolidated Interim Condensed Statement of Financial Position ...............................................................

2

Consolidated Interim Condensed Statement of Cash Flows ........................................................................

3

Consolidated Interim Condensed Statement of Changes in Equity ..............................................................

4

Notes to the Consolidated Interim Condensed Financial Statements

1

Background .........................................................................................................................................

5

2

Basis of preparation ............................................................................................................................

6

3

Determination of fair values ................................................................................................................

7

4

Segment information ...........................................................................................................................

7

5

Revenues ............................................................................................................................................

9

6

Cost of Group products sold .............................................................................................................

10

7

Administrative and selling overhead expenses .................................................................................

10

8

Taxes, other than income tax, net.....................................................................................................

10

9

Other expenses, net ..........................................................................................................................

11

10

Finance income and finance costs....................................................................................................

11

11

Income tax expense ..........................................................................................................................

11

12

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

12

13

Right-of-use assets ...........................................................................................................................

13

14

Other non-current assets ..................................................................................................................

13

15

Other financial assets........................................................................................................................

14

16

Inventories .........................................................................................................................................

15

17

Trade and other receivables .............................................................................................................

15

18

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

16

19

Earnings per share ............................................................................................................................

16

20

Loans and borrowings .......................................................................................................................

16

21

Leases ...............................................................................................................................................

18

22

Trade and other payables .................................................................................................................

18

23

Commitments ....................................................................................................................................

18

24

Related party transactions ................................................................................................................

18

25

Foreign currency risk.........................................................................................................................

19

26

Loss of control over subsidiaries.......................................................................................................

20

27

Significant subsidiaries......................................................................................................................

21

28

Seasonality........................................................................................................................................

21

29

Subsequent events ...........................................................................................................................

22

Joint-Stock Company "Technologies of Trust - Audit"

("Technologies of Trust - Audit" JSC)

White Square Office Center, 10 Butyrsky Val, Moscow,

Russian Federation, 125047

T: +7 (495) 967 6000, F: +7 (495) 967 6001

www.tedo.ru

Report on Review of Consolidated Interim Condensed Financial Statements

To the Shareholders and Board of Directors of Public Joint Stock Company "PhosAgro":

Introduction

We have reviewed the accompanying consolidated interim condensed statement of financial position of Public Joint Stock Company "PhosAgro" and its subsidiaries (together - the "Group") as at 30 June 2022 and the related consolidated interim condensed statements of profit or loss and other comprehensive income, changes in equity and cash flows for the six-month period then ended, and the related explanatory notes. Management is responsible for the preparation and presentation of these consolidated interim condensed financial statements in accordance with International Accounting Standard 34, "Interim Financial Reporting". Our responsibility is to express a conclusion on these consolidated interim condensed financial statements 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 of consolidated interim condensed financial statements 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.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying consolidated interim condensed financial statements are not prepared, in all material respects, in accordance with International Accounting Standard 34, "Interim Financial Reporting".

18 August 2022

Moscow, Russian Federation

A.Y. Fegetsyn is authorised to sign on behalf of the general director of Joint-Stock Company "Technologies of Trust - Audit" (Principal Registration Number of the Record in the Register of Auditors and Audit Organizations (PRNR) - 12006020338), certified auditor (PRNR - 21906101957)

PJSC "PhosAgro"

Consolidated Interim Condensed Statement of Financial Position as at 30 June 2022

30 June

31 December

RUB million

Note

2022

2021

Assets

Property, plant and equipment

12

250,503

237,444

Advances issued for property, plant and equipment and other

non-current assets

13,684

13,237

Other non-current assets

14

6,064

2,058

Deferred tax assets

5,859

9,499

Non-current spare parts

4,786

4,698

Right-of-use assets

13

3,841

6,955

Catalysts

1,822

2,049

Intangible assets

1,767

1,756

Investments in associates

598

569

Non-current assets

288,924

278,265

Cash and cash equivalents

18

71,927

21,710

Trade and other receivables

17

63,356

48,526

Inventories

16

33,945

41,177

VAT and other taxes receivable

15,397

15,013

Income tax receivable

539

540

Other financial assets

15

200

216

Current assets

185,364

127,182

Total assets

474,288

405,447

Equity

Share capital

372

372

Share premium

7,494

7,494

Retained earnings

277,237

148,193

Actuarial losses

(692)

(753)

Foreign currency translation reserve

-

9,231

Equity attributable to shareholders of the Parent

284,411

164,537

Equity attributable to non-controlling interests

110

106

Total equity

284,521

164,643

Liabilities

Loans and borrowings

20

84,665

157,081

Deferred tax liabilities

18,478

12,937

Lease liabilities

21

1,609

3,459

Defined benefit obligations

765

952

Non-current liabilities

105,517

174,429

Loans and borrowings

20

46,667

12,710

Trade and other payables

22

30,175

41,756

VAT and other taxes payable

4,967

6,397

Income tax payable

1,372

3,334

Lease liabilities

21

1,069

2,178

Current liabilities

84,250

66,375

Total equity and liabilities

474,288

405,447

The consolidated interim condensed statement of profit or loss and other comprehensive income is to be read in conjunction with the notes to, and forming part of, the consolidated interim condensed financial statements set out on pages 5 to 22.

2

This is an excerpt of the original content. To continue reading it, access the original document here.

Disclaimer

OAO PhosAgro published this content on 18 August 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 18 August 2022 19:43:07 UTC.


© Publicnow 2022
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