Regular information of PJSC "IMCC"

Annual financial statements

		Date.	01.01.2008
Enterprise	Open Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
Territory	Ukraine Chernihiv PO Box 16703 Chernihiv region, Ichnia, 4 Vyshneva str.	by Classification of goods (UKEA)	7421710100
Organizational and legal form of business	ПРИВАТНА ВЛАСНIСТЬ	according to the COFI	10
Public administration body		by SPODU	n/a
Type of economic activity	Milk processing and cheese production	by Classifier of economic activities	15.51.0
Unit of measurement:	thousand UAH.	Checksum
Address:	Ukraine Chernihiv PO Box 16703 Chernihiv region, Ichnia, 4 Vyshneva str.

Баланс станом на 2007 рік

I. Non-current assets
Intangible assets:
- residual value	010	0	0
- original cost	011	0	0
- accumulated depreciation	012	( 0 )	( 0 )
Construction in progress	020	2.4	157.7
Property, plant and equipment:
- residual value	030	370.6	6024
- original cost	031	892.8	6630.3
- wear and tear	032	( 522.2 )	( 606.3 )
Long-term biological assets:
- fair (residual) value	035	0	0
- original cost	036	0	0
- accumulated depreciation	037	( 0 )	( 0 )
Long-term financial investments:
- accounted for using the equity method of accounting	040	0	22
- other financial investments	045	0	0
Long-term receivables	050	0	0
Fair (residual) value of investment property	055
Cost of investment property	056
Depreciation of investment property	057	( )	( )
Deferred tax assets	060	0	0
Goodwill	065
Other non-current assets	070	0	0
Goodwill on consolidation	075
Total for section I	080
II. Current assets
Inventories of production	100	17.5	436
Current biological assets	110	0	0
Work in progress	120	0	0
Finished products	130	1.5	1507.9
Products.	140	0	0
Promissory notes received	150	0	0
Receivables for goods, works, and services:
- net realizable value	160	3.7	8616.1
- original cost	161	3.7	8616.1
- provision for doubtful debts	162	( 0 )	( 0 )
Accounts receivable:
- on budget	170	26.6	2.2
- on advances issued	180	0	1250
- from accrued income	190	0	0
- from internal calculations	200	0	0
Other current receivables	210	0	0
Current financial investments	220	0	0
Cash and cash equivalents:
- in national currency	230	0.2	0.2
- including at the cash desk	231
- in foreign currency	240	0	0
Other current assets	250	0	0
Total for section II	260
III. Deferred expenses	270	0	0
IV. Non-current assets and disposal groups	275
Balance	280

I. Shareholders' equity
Authorized capital	300	109.8	109.8
Share capital	310	0	0
Additional invested capital	320	0	0
Other additional capital	330	485	5460.8
Reserve capital	340	0	0
Retained earnings (uncovered loss)	350	-902.8	526.5
Unpaid capital	360	( 0 )	( 0 )
Withdrawn capital	370	( 0 )	( 0 )
Accumulated exchange rate differences	375
Total for section I	380	-308	6097.1
Minority share	385
II. Securing the following payments and charges
Ensuring payments to staff	400	0	0
Other collateral	410	0	0
Amount of insurance reserves	415	0	0
Amount of reinsurers' shares in insurance reserves	416	0	0
Targeted financing	420	0	0
Total for section II	430	0	0
III. Long-term liabilities
Long-term loans from banks	440	0	5480
Other non-current financial liabilities	450	0	0
Deferred tax liabilities	460	0	0
Other non-current liabilities	470	0	0
Total for section III	480	0	5480
IV. Current liabilities
Short-term loans from banks	500	0	69.7
Current debt on non-current liabilities	510	0	0
Promissory notes issued	520	0	0
Accounts payable for goods, works and services	530	695.4	5986.4
Current liabilities on settlements:
- from advances received	540	0	0
- on budget	550	1.8	17.2
- from extra-budgetary payments	560	0	0
- insurance	570	6.2	48
- on labor remuneration	580	13.6	108.6
- with the participants	590	0	0
- from internal calculations	600	13.5	16.7
Liabilities related to non-current assets and disposal groups held for sale	605
Other current liabilities	610	0	192.4
Total for section IV	620	730.5	6439
V. Deferred income	630	0	0
Balance	640

Notes.	Баланс пiдприємства складено вiдповiдно до вимог Положення (стандарту) бухгалтерського облiку 2 “Баланс”. Облiкова полiтика Товариства за перiод, що перевiряється не змiнювалась. Амортизацiя в звiтному перiодi на основнi засоби обчислювалась виходячи з норм визначених статтею 8 Закону України “Про оподаткування прибутку пiдприємств” № 283/97-ВР вiд 22.05.1997р. зi змiнами i доповненнями. Обраний метод нарахування амортизацiї протягом звiтного року залишався незмiнним. Облiк фiнансових iнвестицiй Товариство здiйснює у вiдповiдностi до вимог П(С)БО 12 <Фiнансовi iнвестицiї>. Вартiсть довгострокових фiнансових iнвестицiй вiдображено в рядку 040 Форми № 1 <Баланс> та в бухгалтерському облiку облiковується по рахунку 141 iнвестицiї пов’язаним сторонам за методом облiку участi в капiталi. Визнання, первiсна оцiнка запасiв в бухгалтерському облiку здiйснюється вiдповiдно до вимог П(С)БО 9 “Запаси” та МСБО 2 “Запаси”. Згiдно облiкової полiтики пiдприємства одиницею запасiв визначається кожне найменування цiнностей. Оцiнка вибуття запасiв здiйснюється за методом ФIФО де запаси використовуються у тiй послiдовностi, у якiй вони надходили на пiдприємство, тобто запаси, якi першими вiдпускаються у виробництво (продаж та iнше вибуття), оцiнюються за собiвартiстю перших за часом надходження запасiв. Матерiальнi активи, що використовуються протягом не бiльше 1 року вiдносяться в бухгалтерському облiку до малоцiнних швидкозношуваних предметiв. Вiдповiдно до вимог п.23 П(С)БО 9 “Запаси”, вартiсть малоцiнних та швидкозношуваних предметiв, що переданi в експлуатацiю, виключаються зi складу активiв (списується з балансу) з подальшою органiзацiєю оперативного кiлькiсного облiку таких предметiв за мiсцями експлуатацiї i вiдповiдальними особами протягом строку їх фактичного використання. Дебiторська заборгованiсть в облiку визнається вiдповiдно до вимог П(С)БО 10 “Дебiторська заборгованiсть”. Визначення та формування резерву сумнiвних боргiв з дебiторської заборгованостi Товариством не створюється у зв’язку з їх вiдсутнiстю. Визнання, облiк та оцiнка зобов’язань Товариства здiйснюється вiдповiдно до П(С)БО 11 “Зобов’язання”. Згiдно облiкової полiтики Товариства поточнi зобов’язання облiковуються та вiдображаються в балансi за сумою погашення.
Manager.	Samotuga Yevhen Viktorovych
Chief Accountant	Oleg Vladimirovich Ilchenko

Statement of financial results for the year

I. FINANCIAL RESULTS

Income (revenue) from the sale of products (goods, works, services)	010	30988.4	0
Value added tax	015	5165.2	0
Excise duty	020	( 0 )	( 0 )
	025	( 0 )	( 0 )
Other deductions from income	030	( 0 )	( 0 )
Net income (revenue) from sales of products (goods, works, services)	035	25823.2	0
Cost of sales of products (goods, works, services)	040	( 22781.1 )	( 0 )
Gross profit:
- profit	050	3042.1	0
- damage	055	( 0 )	( 0 )
Other operating income	060	19.9	2.8
Including income from the initial recognition of biological assets and agricultural products obtained from agricultural activities	061
Administrative expenses	070	( 486.1 )	( 72 )
Selling expenses	080	( 816.7 )	( 4.4 )
Other operating expenses	090	( 161.4 )	( 107.3 )
Including expenses from initial recognition of biological assets and agricultural products obtained as a result of agricultural activities	091	( )	( )
Financial results from operating activities:
- profit	100	1597.8	0
- damage	105	( 0 )	( 180.9 )
Income from equity participation	110	0	0
Other financial income	120	0	0
Other income	130	0	0
Financial expenses	140	( 149.8 )	( 0 )
Losses from equity participation	150	( 0 )	( 0 )
Other expenses	160	( 0 )	( 0 )
Gain (loss) from inflation on monetary items	165
Financial results from ordinary activities before taxation:
- profit	170	1448	0
- damage	175	( 0 )	( 180.9 )
Including profit from discontinued operations and/or gain on revaluation of non-current assets and disposal group as a result of discontinued operations	176
Including loss from discontinued operations and/or loss from revaluation of non-current assets and disposal group as a result of discontinued operations	177	( )	( )
Income tax from ordinary activities	180	( 18.7 )	( 0 )
Income tax income from continuing operations	185	0	0
Financial results from ordinary activities:
- profit	190	1429.3	0
- damage	195	( 0 )	( 180.9 )
Extraordinary:
- revenues	200	0	0
- costs	205	( 0 )	( 0 )
Taxes on extraordinary profits	210	( 0 )	( 0 )
Minority share	215
Clean:
- profit	220	1429.3	0
- damage	225	( 0 )	( 180.9 )
Providing material incentives	226

II. ELEMENTS OF OPERATING EXPENSES

Material costs	230	22781.1	50.3
Labor costs	240	741	46.5
Contributions to social activities	250	286.5	18.7
Depreciation and amortization	260	84.1	0
Other operating expenses	270	521.1	68.2
Together	280	24413.8	183.7

III. CALCULATION OF STOCK RETURNS

Average annual number of ordinary shares	300	4394040	4394040
Adjusted average annual number of ordinary shares	310	4394040	4394040
Net income (loss) per ordinary share	320	0	0
Adjusted net income (loss) per ordinary share	330	0	0
Dividends per ordinary share	340	0	0

Notes.	Звiт про фiнансовi результати пiдприємства складено вiдповiдно до вимог Положення (стандарту) бухгалтерського облiку 3 “Звiт про фiнансовi результати”. Протягом звiтного року Товариством було одержано 1429,3 тис. грн. чистого доходу, в т.ч.: Доходи: – вiд основної дiяльностi – 30 988,4 тис. грн., а саме: – реалiзацiї готової продукцiї – 30 781,4 тис. грн.; – реалiзацiї товарiв – 15,8 тис. грн.; – реалiзацiї робiт та послуг – 191,2 тис. грн. – iншi операцiйнi доходи – 19,9 тис. грн.; Загальна сума отриманих доходiв за звiтний перiод складає – 31 008,3 тис. грн. Витрати: – вiд ведення основної дiяльностi – 27 946,3 тис. грн., а саме: вирахування податку на додану вартiсть (ПДВ) – 5 165,2 тис. грн.; собiвартiсть реалiзованої продукцiї (товарiв, робiт, послуг)- 22 781,1 тис. грн. – адмiнiстративнi витрати – 486,1 тис. грн. – витрати на збут – 816,7 тис. грн. – iншi операцiйнi витрати – 161,4 тис. грн. – фiнансовi витрати – 149,8 тис. грн. – податок на прибуток вiд звичайної дiяльностi – 18,7 тис. грн. Загальна сума отриманих витрат за звiтний перiод складає – 29 579,0 тис. грн.
Manager.	Samotuga Yevhen Viktorovych
Chief Accountant	Oleg Vladimirovich Ilchenko

Statement of cash flows for the year

I. Cash flows from operating activities
Profit (loss) from continuing operations before taxation	010	1448	0	0	180.9
Adjustment for:
- depreciation of non-current assets	020	84.1	X	0	X
- Increase (decrease) in provisions	030	0	0	0	0
- Loss (gain) on unrealized foreign exchange differences	040	0	0	0	0
- loss (profit) from non-operating activities	050	0	0	0	0
Interest expense	060	149.8	X	0	X
Profit (loss) from operating activities before changes in net current assets	070	1681.9	0	0	180.9
Decrease (increase):
- current assets	080	0	11762.9	0.2	0
- prepaid expenses	090	0	0	0	0
Increase (decrease):
- current liabilities	100	5638.8	0	259.8	0
- deferred income	110	0	0	0	0
Cash flows from operating activities	120	0	4442.2	79.1	0
Paid:
- interest	130	X	149.8	X	0
- income taxes	140	X	18.7	X	0
Net cash flows before extraordinary items	150		18.7		0
Cash flows from extraordinary events	160	0	0	0	0
Net cash flows from operating activities	170	0	4610.7	79.1	0

II. Cash flows from investing activities
Implementation:
- financial investments	180	0	X	0	X
- non-current assets	190	0	X	0	X
- property complexes	200	0	0	0	0
Results:
- interest	210	0	X	0	X
- dividends	220	0	X	0	X
Other income	230	0	X	0	X
Acquisitions:
- financial investments	240	X	22	X	80.7
- non-current assets	250	X	761.6	X	80.7
- property complexes	260	X	0	X	0
Other payments	270	X	5131.2	X	0
Net cash flows before extraordinary items	280	0	5914.8	0	80.7
Cash flows from extraordinary events	290	0	0	0	0
Net cash flows from investing activities	300	0	5914.8	0	80.7
III. Cash flows from financing activities
Equity inflows	310	4975.8	X	0	X
Loans received	320	9361.8	X	0	X
Other income	330	0	X	0	X
Repayment of loans	340	X	3812.1	X	0
Dividends paid	350	X	0	X	0
Other payments	360	X	0	X	0
Net cash flows before extraordinary items	370	10525.5	0	0	0
Cash flows from extraordinary events	380	0	0	0	0
Net cash flows from financing activities	390	10525.5	0	0	0
Net cash flows for the reporting period	400	0	0	0	1.6
Fund balance at the beginning of the year	410	0.2	X	1.8	X
Effect of changes in foreign exchange rates on cash balance	420	0	0	0	0
Fund balance at the end of the year	430	0.2	X	0.2	X

Notes.	The Company's statement of cash flows is prepared in accordance with the requirements of Accounting Regulation (Standard) 4 "Statement of Cash Flows". Non-cash transactions of investing and financing activities that took place in the company's operations include the use of inventories to improve non-current assets. There is no cash not available for use by the company.
Manager.	Samotuga Yevhen Viktorovych
Chief Accountant

Statement of equity for the year

Balance at the beginning of the year	010	109.8	0	0	485	0	-902.8	0	0	-308
Correction:
Change in accounting policy	020	0	0	0	0	0	0	0	0	0
Correcting errors	030	0	0	0	0	0	0	0	0	0
Other changes	040	0	0	0	0	0	0	0	0	0
Adjusted balance at the beginning of the year	050	109.8	0	0	485	0	-902.8	0	0	-308
Revaluation of assets:
Revaluation of property, plant and equipment	060	0	0	0	4975.8	0	0	0	0	4975.8
Impairment of property, plant and equipment	070	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )
Revaluation of construction in progress	080	0	0	0	0	0	0	0	0	0
Impairment of construction in progress	090	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )
Revaluation of intangible assets	100	0	0	0	0	0	0	0	0	0
Impairment of intangible assets	110	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )	( 0 )
	120	0	0	0	0	0	0	0	0	0
Net profit (loss) for the reporting period	130	0	0	0	0	0	1429.3	0	0	1429.3
Distribution of profits:
Distributions to owners (dividends)	140	0	0	0	0	0	0	0	0	0
Allocation of profit to the authorized capital	150	0	0	0	0	0	0	0	0	0
Contributions to reserve capital	160	0	0	0	0	0	0	0	0	0
	170	0	0	0	0	0	0	0	0	0
Contributions from participants:
Capital contributions	180	0	0	0	0	0	0	0	0	0
Repayment of capital debt	190	0	0	0	0	0	0	0	0	0
	200	0	0	0	0	0	0	0	0	0
Capital withdrawal:
Repurchase of shares (stakes)	210	0	0	0	0	0	0	0	0	0
Resale of treasury shares (stakes)	220	0	0	0	0	0	0	0	0	0
Cancellation of repurchased shares (stakes)	230	0	0	0	0	0	0	0	0	0
Withdrawal of an equity interest	240	0	0	0	0	0	0	0	0	0
Reduction of the nominal value of shares	250	0	0	0	0	0	0	0	0	0
Other changes in equity:
Write-off of unrecovered losses	260	0	0	0	0	0	0	0	0	0
Assets received for free	270	0	0	0	0	0	0	0	0	0
	280	0	0	0	0	0	0	0	0	0
Total changes in equity	290	0	0	0	4975.8	0	1429.3	0	0	6405.1
Balance at the end of the year	300	109.8	0	0	5460.8	0	526.5	0	0	6097.1

Notes.	Звiт про власний капiтал пiдприємством складено вiдповiдно до вимог Положення (стандарту) бухгалтерського облiку 5 “Звiт про власний капiтал”. В складi власного капiталу пiдприємство облiковує статутний капiтал, iнший додатковий капiтал та нерозподiлений дохiд (непокритi збитки минулих рокiв). Кiлькiсть акцiонерiв Товариства, згiдно “Реєстру власникiв iменних цiнних паперiв” (з врахуванням останнiх змiн внесених до установчих документiв), станом на 31.12.2007 рiк складає: – 2 юридичнi особи (власники – 95,1504 % статутного капiталу (фонду)); – 29 фiзичних особи (власники 4,8496 % статутного капiталу (фонду)) . На протязi звiтного 2007 року змiни у розмiрi Статутного капiталу (фонду) Товариства не вiдбувалися. Перелiк власникiв, якi володiють бiльш, як 10% статутного капiталу (фонду): 1. ТОВ “Провiант” – 94,6452 %.
Manager.	Samotuga Yevhen Viktorovych
Chief Accountant	Oleg Vladimirovich Ilchenko

Notes to the annual financial statements for the year

I. Intangible assets

Average number of employees (people):

98

Rights to use natural resources	010	0	0	0	0	0	0	0	0	0	0	0	0	0
Rights to use property	020	0	0	0	0	0	0	0	0	0	0	0	0	0
Rights to commercial designations	030	0	0	0	0	0	0	0	0	0	0	0	0	0
Rights to industrial property objects	040	0	0	0	0	0	0	0	0	0	0	0	0	0
Copyright and related rights	050	0	0	0	0	0	0	0	0	0	0	0	0	0
	060	0	0	0	0	0	0	0	0	0	0	0	0	0
Other intangible assets	070	0	0	0	0	0	0	0	0	0	0	0	0	0
Together	080	0	0	0	0	0	0	0	0	0	0	0	0	0
Goodwill	090

From line 080 of column 14, the value of intangible assets subject to property rights restrictions	(081)	0
The value of intangible assets pledged as collateral	(082)	0
the value of intangible assets created by the company	(083)	0
From line 080 of column 5, the value of intangible assets received at the expense of targeted allocations	(084)	0
From line 080, column 15, accumulated amortization of intangible assets subject to ownership restrictions	(085)	0

II. Property, plant and equipment

Land plots	100	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Investment real estate	105
Capital expenditures on land improvements	110	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Buildings, structures and transmission facilities	120	592.2	302.3	105.2	4975.8	0	0	0	21.2	0	0	0	5673.2	323.5	0	0	0	0
Machinery and equipment	130	295.5	219.9	508.5	0	0	0	0	49.6	0	0	0	804	269.5	0	0	0	0
Vehicles	140	0	0	62.2	0	0	0	0	0.7	0	0	0	62.2	0.7	0	0	0	0
Tools, appliances, inventory (furniture)	150	5.1	0	85.8	0	0	0	0	12.6	0	0	0	90.9	12.6	0	0	0	0
Animals.	160	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Perennial plantings	170	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other property, plant and equipment	180	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Library collections	190	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Low-value non-current tangible assets	200	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Temporary (non-title) structures	210	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Natural resources	220	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Inventory packaging	230	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Rental items	240	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other non-current tangible assets	250	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Together	260	892.8	522.2	761.7	4975.8	0	0	0	84.1	0	0	0	6630.3	606.3	0	0	0	0

From line 260, column 14, the cost of fixed assets subject to restrictions on ownership provided for by applicable law	(261)	0
the value of fixed assets pledged as collateral	(262)	0
residual value of fixed assets that are temporarily not used (conservation, reconstruction, etc.)	(263)	0
initial (revalued) cost of fully depreciated fixed assets	(264)	0
fixed assets of leased integral property complexes	(264.1)
initial (revalued) cost of fully depreciated fixed assets	(265)	0
The residual value of property, plant and equipment lost as a result of extraordinary events	(265.1)
From line 260, column 5, the cost of fixed assets acquired through targeted financing	(266)	0
Cost of property, plant and equipment under operating lease	(267)	0
From line 260, column 15, depreciation of fixed assets subject to property rights restrictions	(268)	0
Cost of investment property measured at fair value	(269)

III. Capital investments

Capital construction	280	155.3	157.7
Purchase (manufacture) of fixed assets	290	708.3	0
Purchase (manufacture) of other non-current assets	300	0	0
Acquisition (creation) of intangible assets	310	0	0
Acquisition (cultivation) of long-term biological assets	320	0	0
Other	330	0	0
Together	340	863.6	157.7

Capital investments in investment property	(341)
Financial expenses included in capital investments	(342)

IV. Financial investments

А. Equity method financial investments in: associated companies	350	22	22	0
subsidiaries	360	0	0	0
joint activities	370	0	0	0
B. Other financial investments in: Shares and units in the authorized capital of other companies	380	0	0	0
shares	390	0	0	0
bonds	400	0	0	0
others	410	0	0	0
Total (section A + section B)	420	22	22	0

From line 045, column 4 of the Balance Sheet, other long-term financial investments are reflected: at cost	(421)	0
at fair value	(422)	0
at amortized cost	(423)	0
From line 220, column 4 of the Balance Sheet Current financial investments are reflected: at cost	(424)	0
at fair value	(425)	0
at amortized cost	(426)	0

V. Income and expenses

А. Other operating income and expenses Operating leases of assets	440	0	0
Operating foreign exchange difference	450	0	0
Sale of other current assets	460	0	0
Fines, penalties, forfeitures	470	0	0
Maintenance of housing and communal social and cultural facilities	480	0	0
Other operating income and expenses	490	19.9	161.4
including: allocations to the allowance for doubtful debts	491	X	0
Unproductive costs and losses	492	X	0
B. Income and losses from equity participation in investments in: associated companies	500	0	0
subsidiaries	510	0	0
joint activities	520	0	0
C. Other financial income and expenses Dividends	530	0	X
Interest	540	X	149.8
Finance lease of assets	550	0	0
Other financial income and expenses	560	0	0
D. Other income and expenses Realization of financial investments	570	0	0
Gains from business combinations	580	0	0
The result of the utility assessment	590	0	0
Non-operating exchange rate difference	600	0	0
Donated assets received	610	0	X
Write-off of non-current assets	620	X	0
Other income and expenses	630	0	0

Commodity exchange (barter) transactions with products (goods, works, services)	(631)	0
Share of revenue from sales of products (goods, works, services) under barter contracts with related parties	(632)	0 %
Financial expenses included in the cost of sales	(633)

VI. Cash and cash equivalents

Cashier	640	0.1
Current account in a bank	650	0.1
Other bank accounts (letters of credit, checkbooks)	660	0
Cash on the way	670	0
Cash equivalents	680	0
Together	690	0.2

From line 070 of column 4 of the Balance Sheet Cash, the use of which is restricted

(691)

0

VII. Provisions and reserves

Provision for vacation pay to employees	710	0	0	0	0	0	0	0
Provision for the following additional pension costs	720	0	0	0	0	0	0	0
Provision of the following expenses for fulfillment of warranty obligations	730	0	0	0	0	0	0	0
Provision for future restructuring costs	740	0	0	0	0	0	0	0
Provision for future costs of fulfilling obligations under onerous contracts	750	0	0	0	0	0	0	0
	760	0	0	0	0	0	0	0
	770	0	0	0	0	0	0	0
Allowance for doubtful debts	775	0	0	0	0	0	0	0
Together	780	0	0	0	0	0	0	0

VIII. Inventories

Raw materials and supplies	800	336.2	0	0
Purchased semi-finished products and components	810	0	0	0
Fuel	820	0	0	0
Packaging and packaging materials	830	71.6	0	0
Building materials	840	0	0	0
Spare parts	850	0	0	0
Agricultural materials	860	0	0	0
Current biological assets	870	0	0	0
Low-value and wear-and-tear items	880	28.2	0	0
Work in progress	890	0	0	0
Finished products	900	1507.9	0	0
Products.	910	0	0	0
Together	920	1943.9	0	0

From line 920, column 3 Carrying amount of inventories: carried at net realizable value	(921)	0
transferred for recycling	(922)	0
pledged as collateral	(923)	0
transferred to the commission	(924)	0
Assets in safekeeping (off-balance sheet account 02)	(925)	0
Balance sheet inventories held for sale	(926)

IX. Accounts receivable

Receivables for goods, works and services	940	8616.1	8616.1	0	0
Other current receivables	950	0	0	0	0

Uncollectible receivables written off in the reporting year	(951)	0
From lines 930 and 950 of column 3, payables with related parties	(952)	0

X. Shortages and losses from damage to valuables

Identified (written off) shortages and losses for the year	960	0
Recognized as debt of guilty parties in the reporting year	970	0
Amount of shortages and losses for which the final decision on the culprits has not been made at the end of the year (off-balance sheet account 072)	980	0

XI. Construction contracts

Revenue from construction contracts for the reporting year	1110	0
Debt at the end of the reporting year:
- gross customers	1120	0
- gross to customers	1130	0
- from advances received	1140	0
Amount of funds withheld at the end of the year	1150	0
Cost of work performed by subcontractors under construction contracts in progress	1160	0

XII. Income taxation

Current income tax	1210	18.7
Deferred tax assets:
- at the beginning of the reporting year	1220	0
- at the end of the reporting year	1225	0
Deferred tax liabilities:
- at the beginning of the reporting year	1230	0
- at the end of the reporting year	1235	0
Included in the Statement of Financial Performance - total	1240	18.7
including:
- current income tax	1241	18.7
- decrease (increase) in deferred tax assets	1242	0
- increase (decrease) in deferred tax liabilities	1243	0
Recognized in equity - total	1250	0
including:
- current income tax	1251	0
- decrease (increase) in deferred tax assets	1252	0
- increase (decrease) in deferred tax liabilities	1253	0

XIII. Use of depreciation charges

Accrued for the reporting year	1300	84.1
Utilized for the year - total	1310	84.1
including on:
- construction of facilities	1311	0
- acquisition (manufacture) and improvement of fixed assets	1312	0
- of which are machinery and equipment	1313	0
- acquisition (creation) of intangible assets	1314	0
- repayment of loans received for capital investments	1315	0
	1316	0
	1317	0

XIV. Biological assets

Long-term biological assets - total including:

1410