Rosinter Restaurants : 8/29/2022 1H2022 Unaudited Financial Statement

PJSC Rosinter Restaurants Holding

Interim Condensed Consolidated Financial Statements (unaudited)

For the six months ended June 30, 2022

PJSC Rosinter Restaurants Holding

Interim Condensed Consolidated Financial Statements (unaudited)

for the six months ended June 30, 2022

TABLE OF CONTENTS
Statement of Management`s Responsibilities .......................................................................................	3
Report on Review of Interim Condensed Consolidated Financial Statements......................................	4
Interim Condensed Consolidated Financial Statements (unaudited)
Interim Consolidated Statement of Financial Position (unaudited).......................................................	6
Interim Consolidated Statement of Profit or Loss (unaudited)..............................................................	7
Interim Consolidated Statement of Other Comprehensive Income (unaudited) ...................................	8
Interim Consolidated Statement of Cash Flows (unaudited).................................................................	9
Interim Consolidated Statement of Changes in Equity (unaudited) ....................................................	11
Notes to the Interim Condensed Consolidated Financial Statements (unaudited) ..............................	12

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PJSC Rosinter Restaurants Holding

Statement of management's responsibilities for the preparation and approval of unaudited interim condensed consolidated financial statements for the six months ended June 30, 2022

Management is responsible for the preparation of the interim condensed consolidated financial statements that present fairly the financial position of PJSC Rosinter Restaurants Holding and its subsidiaries (hereinafter, the "Group") as of June 30, 2022, and the results of its operations, cash flows and changes in equity for the six months ended June 30, 2022, in accordance with International Accounting Standard IAS 34, Interim Financial Reporting ("IAS 34").

In preparing the interim condensed consolidated financial statements, management is responsible for:

• Properly selecting and applying accounting policies;
• Presenting information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information;
• Providing additional disclosures when compliance with the specific requirements in IFRSs are insufficient to enable users to understand the impact of particular transactions, other events and conditions on the Group's consolidated financial position and financial performance;
• Making an assessment of the Group's ability to continue as a going concern.

Management is also responsible for:

• Designing, implementing and maintaining an effective and sound system of internal controls, throughout the Group;
• Maintaining adequate accounting records that are sufficient to show and explain the Group's transactions and disclose with reasonable accuracy at any time the consolidated financial position of the Group, and which enable them to ensure that the consolidated financial statements of the Group comply with IFRS;
• Maintaining statutory accounting records in compliance with Russian legislation and accounting standards;
• Taking such steps as are reasonably available to them to safeguard the assets of the Group; and
• Preventing and detecting fraud and other irregularities.

The unaudited interim condensed consolidated financial statements of the Group for the six months ended June 30, 2022 were approved by the President and CEO of PJSC Rosinter Restaurants Holding on August 29, 2022.

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