Regular information (XML) of PJSC "IMCC"

Annual financial statements of the issuer

			CODES
		Date(year, month, day)	2017 | 01 | 01
Enterprise	Public Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
Territory		by Classification of goods (UKEA)	7421710100
Organizational and legal form of business		according to the COFI	233
Type of economic activity	Milk processing, butter and cheese production	by Classifier of economic activities	10.51
Average number of employees	365
Unit of measurement: UAH thousand without decimal point
Address.	Ichnia, Vyshneva str. Vyshneva, 4, 16703

Folded (make a "v" in the appropriate cell):
by regulations (accounting standards)
in accordance with international financial reporting standards	V

Balance sheet (statement of financial position)
на 31.12.2016 р.

Asset	String code	At the beginning of the reporting period	At the end of the reporting period	At the date of transition to international financial reporting standards
1	2	3	4	5
I. Non-current assets
Intangible assets:	1000	32813	32854	0
original cost	1001	32833	32883	0
accumulated depreciation	1002	20	29	0
Capital investments in progress	1005	1720	2257	0
Property, plant and equipment:	1010	49954	182728	0
original cost	1011	58617	201901	0
wear and tear	1012	8663	19173	0
Investment real estate:	1015	0	0	0
original cost	1016	0	0	0
wear and tear	1017	0	0	0
Long-term biological assets:	1020	0	0	0
original cost	1021	0	0	0
accumulated depreciation	1022	0	0	0
Long-term financial investments: accounted for using the equity method of accounting	1030	0	0	0
other financial investments	1035	0	0	0
Long-term receivables	1040	0	0	0
Deferred tax assets	1045	0	0	0
Goodwill	1050	0	0	0
Deferred acquisition costs	1060	0	0	0
Balance in centralized insurance reserve funds	1065	0	0	0
Other non-current assets	1090	0	0	0
Total for section I	1095	84487	217839	0
II. Current assets
Inventory.	1100	63077	40865	0
Inventories of production	1101	19140	16936	0
Work in progress	1102	3842	4925	0
Finished products	1103	11599	18316	0
Products.	1104	28496	698	0
Current biological assets	1110	0	0	0
Reinsurance deposits	1115	0	0	0
Promissory notes received	1120	0	0	0
Receivables for products, goods, works, services	1125	47690	88949	0
Receivables from settlements: on advances issued	1130	75304	69121	0
on budget	1135	3441	8517	0
including income tax	1136	241	0	0
from accrued income	1140	0	0	0
from internal calculations	1145	0	0	0
Other current receivables	1155	6931	33923	0
Current financial investments	1160	0	0	0
Cash and cash equivalents	1165	405	3297	0
Cash	1166	7	2	0
Bank accounts	1167	398	3295	0
Prepaid expenses	1170	138	199	0
Reinsurer's share of insurance reserves	1180	0	0	0
including in: provisions for long-term liabilities	1181	0	0	0
loss or benefit provisions	1182	0	0	0
reserves for unearned premiums	1183	0	0	0
Other insurance reserves	1184	0	0	0
Other current assets	1190	885	2032	0
Total for section II	1195	197871	246903	0
III. Non-current assets held for sale and disposal groups	1200	0	0	0
Balance	1300	282358	464742	0

Liability	String code	At the beginning of the reporting period	At the end of the reporting period	At the date of transition to international financial reporting standards
I. Shareholders' equity
Registered (share) capital	1400	110	110	0
Contributions to unregistered authorized capital	1401	0	0	0
Equity in revaluations	1405	11092	11092	0
Additional capital	1410	32781	32781	0
Share premium	1411	0	0	0
Accumulated exchange rate differences	1412	0	0	0
Reserve capital	1415	0	0	0
Retained earnings (uncovered loss)	1420	17968	57890	0
Unpaid capital	1425	( 0 )	( 0 )	( 0 )
Withdrawn capital	1430	( 0 )	( 0 )	( 0 )
Other provisions	1435	0	0	0
Total for section I	1495	26015	13907	0
II. Long-term liabilities and collateral
Deferred tax liabilities	1500	0	0	0
Pension liabilities	1505	0	0	0
Long-term loans from banks	1510	0	210705	0
Other non-current liabilities	1515	0	0	0
Long-term provisions	1520	0	3109	0
Long-term employee benefit plans	1521	0	0	0
Targeted financing	1525	0	0	0
Charitable assistance	1526	0	0	0
Insurance reserves, including:	1530	0	0	0
provision for long-term liabilities; (at the beginning of the reporting period)	1531	0	0	0
provision for losses or provision for claims; (at the beginning of the reporting period)	1532	0	0	0
unearned premium reserve; (as of the beginning of the reporting period)	1533	0	0	0
Other insurance reserves; (as of the beginning of the reporting period)	1534	0	0	0
Investment contracts;	1535	0	0	0
The prize fund	1540	0	0	0
Reserve for the jackpot payout	1545	0	0	0
Total for section II	1595	0	213814	0
III. Current liabilities and collateral
Short-term loans from banks	1600	2685	0	0
Promissory notes issued	1605	0	0	0
Current accounts payable: on long-term liabilities	1610	0	0	0
for goods, works, services	1615	59897	70227	0
for settlements with the budget	1620	228	364	0
including income tax	1621	0	0	0
for insurance settlements	1625	542	311	0
on payroll settlements	1630	1202	1514	0
on advances received	1635	2403	11433	0
on settlements with participants	1640	1	1	0
from internal calculations	1645	0	0	0
for insurance activities	1650	0	0	0
Current collateral	1660	0	0	0
Deferred income	1665	0	0	0
Deferred commission income from reinsurers	1670	0	0	0
Other current liabilities	1690	189385	180985	0
Total for section III	1695	256343	264835	0
IV. Liabilities related to non-current assets held for sale and disposal groups	1700	0	0	0
V. Net value of assets of a non-state pension fund	1800	0	0	0
Balance	1900	282358	464742	0

Notes.	The statement of financial position (the Balance Sheet) is prepared on the historical cost basis, except that certain financial instruments have been measured at fair value at the date of initial application of IFRS in accordance with IFRS 1 "First-time Adoption of International Financial Reporting Standards". The measurement policies prescribed by IFRS (with exceptions) are applied to all recognized assets and liabilities. Property, plant and equipment (buildings and structures) were revalued at the end of the reporting period (determined fair value). Depreciation of property, plant and equipment was provided on a straight-line basis. There is no investment property available. There are no financial assets held to maturity. Accounts receivable are carried at net realizable value, less allowance for doubtful accounts. There are no non-current assets held for sale or disposal groups.
Manager.	Reshetnyak Sergiy Andriyovych
Chief Accountant	Замига Наталiя Сергiївна

			CODES
		Date(year, month, day)	2017 | 01 | 01
Enterprise	Public Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
	(name)

Statement of financial results (Statement of comprehensive income)
за 2016 рік

I. FINANCIAL RESULTS

Article.	String code	For the reporting period	For the same period of the previous year
Net income from sales of products (goods, works, services)	2000	551338	489098
Net written insurance premiums earned	2010	0	0
Premiums signed, gross amount	2011	0	0
Premiums ceded for reinsurance	2012	0	0
Change in unearned premium reserve, gross	2013	0	0
Change in the share of reinsurers in the unearned premium reserve	2014	0	0
Cost of sales (goods, works, services)	2050	( 440180 )	( 435658 )
Net incurred claims on insurance payments	2070	0	0
Gross: profit	2090	111158	53440
Gross: loss	2095	( 0 )	( 0 )
Gain (loss) on changes in provisions for long-term liabilities	2105	0	0
Income (expense) from changes in other insurance reserves	2110	0	0
Change in other insurance reserves, gross	2111	0	0
Change in the share of reinsurers in other insurance reserves	2112	0	0
Other operating income	2120	20625	8995
Gain from changes in value of assets measured at fair value	2121	0	0
Gain on initial recognition of biological assets and agricultural products	2122	0	0
Income from the use of tax-exempt funds	2123	( 0 )	( 0 )
Administrative expenses	2130	( 17509 )	( 14879 )
Selling expenses	2150	( 70309 )	( 59032 )
Other operating expenses	2180	( 47113 )	( 20444 )
Losses from changes in value of assets measured at fair value	2181	0	0
Expenses on initial recognition of biological assets and agricultural products	2182	0	0
Financial result from operating activities: profit	2190	0	0
Financial result from operating activities: loss	2195	( 3148 )	( 31920 )
Income from equity participation	2200	0	0
Other financial income	2220	3	7
Other income	2240	8536	21
Income from charitable assistance	2241	0	0
Financial expenses	2250	( 14681 )	( 4 )
Losses from equity participation	2255	( 0 )	( 0 )
Other expenses	2270	( 23582 )	( 63 )
Gain (loss) from inflation on monetary items	2275	0	0
Financial result before tax: profit	2290	0	0
Financial result before tax: loss	2295	( 32872 )	( 31959 )
Income tax expense (income)	2300	0	0
Profit (loss) from discontinued operations after tax	2305	0	0
Net financial result: profit	2350	0	0
Net financial result: loss	2355	( 32872 )	( 31959 )

II. COMPREHENSIVE INCOME

Article.	String code	For the reporting period	For the same period of the previous year
Revaluation (impairment) of non-current assets	2400	0	0
Revaluation (impairment) of financial instruments	2405	0	0
Accumulated exchange rate differences	2410	0	0
Share of other comprehensive income of associates and joint ventures	2415	0	0
Other comprehensive income	2445	0	0
Other comprehensive income before taxation	2450	0	0
Income tax related to other comprehensive income	2455	0	0
Other comprehensive income after tax	2460	0	0
Total income (sum of lines 2350, 2355 and 2460)	2465	-32872	-31959

III. ELEMENTS OF OPERATING EXPENSES

Material costs	2500	405764	434307
Labor costs	2505	22506	15409
Contributions to social activities	2510	4873	5675
Depreciation and amortization	2515	10536	2268
Other operating expenses	2520	124256	105009
Together	2550	567935	562668

IV. CALCULATION OF STOCK RETURNS

Average annual number of ordinary shares	2600	439404	439404
Adjusted average annual number of ordinary shares	2605	439404	439404
Net income (loss) per ordinary share	2610	-74.81	-72.73261
Adjusted net income (loss) per ordinary share	2615	-74.81	-72.73261
Dividends per ordinary share	2650	0	0

Notes.	The income statement for the reporting year is prepared in accordance with IFRS. Revenue is derived from operating activities and is recognized in accordance with IAS 18 Revenue. There were no extraordinary income and expenses.
Manager.	Reshetnyak Sergiy Andriyovych
Chief Accountant	Замига Наталiя Сергiївна

			CODES
		Date(year, month, day)	2017 | 01 | 01
Enterprise	Public Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
	(name)

Statement of cash flows (using the direct method)
за 2016 рік

Article.	String code	For the reporting period	For the same period of the previous year
1	2	3	4
I. Cash flows from operating activities
Proceeds from: Sales of products (goods, works, services)	3000	380004	288794
Refund of taxes and fees	3005	28386	45
including value added tax	3006	28386	0
Targeted financing	3010	0	0
Revenues from subsidies and grants	3011	0	0
Receipt of advances from customers and clients	3015	174124	301702
Proceeds from repayment of advances	3020	16227	59636
Income from interest on current account balances	3025	0	0
Receipt of penalties (fines, fines) from debtors	3035	0	14
Revenues from operating leases	3040	0	0
Proceeds from royalties and author's fees	3045	0	0
Proceeds from insurance premiums	3050	0	0
Proceeds of financial institutions from loan repayments	3055	0	0
Other income	3095	19192	295846
Expenses for payment: Goods (works, services)	3100	( 634700 )	( 464097 )
Works.	3105	( 17745 )	( 12109 )
Contributions to social activities	3110	( 5089 )	( 6140 )
Liabilities for taxes and duties	3115	( 7921 )	( 3113 )
Expenses for income tax liabilities	3116	( 14 )	( 454 )
Expenditures on payment of value added tax liabilities	3117	( 3352 )	( 2193 )
Expenditures for payment of liabilities for other taxes and fees	3118	( 4555 )	( 466 )
Expenditures on advances	3135	( 69986 )	( 138121 )
Expenditures for repayment of advances/td>.	3140	( 2580 )	( 38965 )
Expenditures for payment of targeted contributions	3145	( 0 )	( 0 )
Expenses for insurance contract liabilities	3150	( 0 )	( 0 )
Expenses of financial institutions for granting loans	3155	( 0 )	( 0 )
Other expenses	3190	( 232439 )	( 285938 )
Net cash flows from operating activities	3195	-179777	-2446
II. Cash flows from investing activities
Proceeds from sales: financial investments	3200	0	0
non-current assets	3205	0	0
Revenues from the received: percentage	3215	3	7
dividends	3220	0	0
Proceeds from derivatives	3225	0	0
Proceeds from repayment of borrowings	3230	0	0
Proceeds from disposal of a subsidiary and other business unit	3235	0	0
Other income	3250	0	0
Acquisition costs: financial investments	3255	( 0 )	( 0 )
non-current assets	3260	( 0 )	( 0 )
Payments on derivatives	3270	( 0 )	( 0 )
Expenses for granting loans	3275	( 0 )	( 0 )
Expenses for the acquisition of a subsidiary and other business unit	3280	( 0 )	( 0 )
Other payments	3290	( 0 )	( 0 )
Net cash flows from investing activities	3295	3	7
III. Cash flows from financing activities
Proceeds from: Equity capital	3300	0	0
Obtaining loans	3305	210064	2623
Proceeds from the sale of a share in a subsidiary	3310	0	0
Other income	3340	0	0
Expenditures on: Repurchase of treasury shares	3345	( 0 )	( 0 )
Repayment of loans	3350	16784	0
Payment of dividends	3355	( 0 )	( 24 )
Interest expense	3360	( 10614 )	( 4 )
Expenditures on finance lease payments	3365	( 0 )	( 0 )
Expenses for the acquisition of an interest in a subsidiary	3370	( 0 )	( 0 )
Distributions to non-controlling interests in subsidiaries	3375	( 0 )	( 0 )
Other payments	3390	( 0 )	( 0 )
Net cash flows from financing activities	3395	182666	2595
Net cash flows for the reporting period	3400	2892	156
Fund balance at the beginning of the year	3405	405	249
Effect of changes in foreign exchange rates on cash balance	3410	0	0
Fund balance at the end of the year	3415	3297	405

Notes.	The financial report has been prepared in accordance with IAS 7 Statement of Cash Flows. Cash flows in the reporting year were generated by operating activities. There were no cash flows from financing activities in the reporting year. There were no non-cash transactions from investing and financing activities. There is no cash balance available to the company and not available for use. There were no acquisitions or sales of property complexes during the year.
Manager.	Reshetnyak Sergiy Andriyovych
Chief Accountant	Замига Наталiя Сергiївна

			CODES
		Date(year, month, day)	2017 | 01 | 01
Enterprise	Public Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
	(name)

Statement of cash flows (indirect method)
за 2016 рік

Article.	String code	For the reporting period		For the same period of the previous year
		receipts	expense	receipts	expense
1	2	3	4	5	6
I. Cash flows from operating activities
Profit (loss) from continuing operations before taxation	3500	0	0	0	0
Adjustment for: depreciation of non-current assets	3505	0	X	0	X
Increase (decrease) in provisions	3510	0	0	0	0
Loss (gain) on unrealized foreign exchange differences	3515	0	0	0	0
Loss (gain) from non-operating activities and other non-cash transactions	3520	0	0	0	0
Gain (loss) from equity interests	3521	0	0	0	0
Change in value of assets measured at fair value and gain (loss) on initial recognition	3522	0	0	0	0
Loss (gain) on sale of non-current assets held for sale and disposal groups	3523	0	0	0	0
Loss (gain) on sale of financial investments	3524	0	0	0	0
Impairment (restoration) of non-current assets	3526	0	0	0	0
Financial expenses	3540	X	0	X	0
Decrease (increase) in current assets	3550	0	0	0	0
Increase (decrease) in inventories	3551	0	0	0	0
Increase (decrease) in current biological assets	3552	0	0	0	0
Increase (decrease) in receivables for products, goods, works, services	3553	0	0	0	0
Decrease (increase) in other current receivables	3554	0	0	0	0
Decrease (increase) in prepaid expenses	3556	0	0	0	0
Decrease (increase) in other current assets	3557	0	0	0	0
Increase (decrease) in current liabilities	3560	0	0	0	0
Cash flows from operating activities	3570	0	0	0	0
Increase (decrease) in current accounts payable for goods, works and services	3561	0	0	0	0
Increase (decrease) in current accounts payable for settlements with the budget	3562	0	0	0	0
Increase (decrease) in current accounts payable for insurance settlements	3563	0	0	0	0
Increase (decrease) in current payables on payroll settlements	3564	0	0	0	0
Increase (decrease) in deferred income	3566	0	0	0	0
Increase (decrease) in other current liabilities	3567	0	0	0	0
Income tax paid	3580	X	0	X	0
Interest paid	3585	X	0	X	0
Net cash flows from operating activities	3195	0	0	0	0
II. Cash flows from investing activities
Proceeds from sales: financial investments	3200	0	X	0	X
non-current assets	3205	0	X	0	X
Revenues from the received: percentage	3215	0	X	0	X
dividends	3220	0	X	0	X
Proceeds from derivatives	3225	0	X	0	X
Proceeds from repayment of borrowings	3230	0	X	0	X
Proceeds from disposal of a subsidiary and other business unit	3235	0	X	0	X
Other income	3250	0	X	0	X
Acquisition costs: financial investments	3255	X	0	X	( 0 )
non-current assets	3260	X	0	X	0
Payments on derivatives	3270	X	0	X	0
Expenses for granting loans	3275	X	0	X	0
Expenses for the acquisition of a subsidiary and other business unit	3280	X	0	X	0
Other payments	3290	X	0	X	0
Net cash flows from investing activities	3295	0	0	0	0
III. Cash flows from financing activities
Proceeds from: Equity capital	3300	0	X	0	X
Obtaining loans	3305	0	X	0	X
Proceeds from the sale of a share in a subsidiary	3310	0	X	0	X
Other income	3340	0	X	0	X
Expenditures on: Repurchase of treasury shares	3345	X	0	X	0
Repayment of loans	3350	X	0	X	0
Payment of dividends	3355	X	0	X	0
Interest expense	3360	X	0	X	0
Expenditures on finance lease payments	3365	X	0	X	0
Expenses for the acquisition of an interest in a subsidiary	3370	X	0	X	0
Distributions to non-controlling interests in subsidiaries	3375	X	0	X	0
Other payments	3390	X	0	X	0
Net cash flows from financing activities	3395	0	0	0	0
Net cash flows for the reporting period	3400	0	0	0	0
Fund balance at the beginning of the year	3405	0	X	0	X
Effect of changes in foreign exchange rates on cash balance	3410	0	0	0	0
Fund balance at the end of the year	3415	0	0	0	0

Notes.	дн
Manager.	Reshetnyak Sergiy Andriyovych
Chief Accountant	Замига Наталiя Сергiївна

			CODES
		Date(year, month, day)	2017 | 01 | 01
Enterprise	Public Joint Stock Company "Ichnianskyi Dairy Canning Plant"	by EDRPOU	00381152
	(name)

Statement of equity
за 2016 рік

Article.	String code	Registered capital	Equity in revaluations	Additional capital	Reserve capital	Retained earnings (uncovered loss)	Unpaid capital	Withdrawn capital	Total
1	2	3	4	5	6	7	8	9	10
Balance at the beginning of the year	4000	110	11092	32781	0	-17968	0	0	26015
Correction: Change in accounting policy	4005	0	0	0	0	0	0	0	0
Correcting errors	4010	0	0	0	0	0	0	0	0
Other changes	4090	0	0	0	0	0	0	0	0
Adjusted balance at the beginning of the year	4095	110	11092	32781	0	-17968	0	0	26015
Net profit (loss) for the reporting period	4100	0	0	0	0	-32872	0	0	-32872
Other comprehensive income for the reporting period	4110	0	0	0	0	0	0	0	0
Revaluation (impairment) of non-current assets	4111	0	0	0	0	0	0	0	0
Revaluation (impairment) of financial instruments	4112	0	0	0	0	0	0	0	0
Accumulated exchange rate differences	4113	0	0	0	0	0	0	0	0
Share of other comprehensive income of associates and joint ventures	4114	0	0	0	0	0	0	0	0
Other comprehensive income	4116	0	0	0	0	0	0	0	0
Distribution of profits: Distributions to owners (dividends)	4200	0	0	0	0	0	0	0	0
Allocation of profit to registered capital	4205	0	0	0	0	0	0	0	0
Contributions to reserve capital	4210	0	0	0	0	0	0	0	0
The amount of net profit payable to the budget in accordance with the law	4215	0	0	0	0	0	0	0	0
Amount of net profit for the creation of special (target) funds	4220	0	0	0	0	0	0	0	0
Amount of net profit for financial incentives	4225	0	0	0	0	0	0	0	0
Contributions from participants: Capital contributions	4240	0	0	0	0	0	0	0	0
Repayment of capital debt	4245	0	0	0	0	0	0	0	0
Capital withdrawal: Repurchase of shares (stakes)	4260	0	0	0	0	0	0	0	0
Resale of treasury shares (stakes)	4265	0	0	0	0	0	0	0	0
Cancellation of treasury shares (stakes)	4270	0	0	0	0	0	0	0	0
Withdrawal of an equity interest	4275	0	0	0	0	0	0	0	0
Reduction of the nominal value of shares	4280	0	0	0	0	0	0	0	0
Other changes in equity	4290	0	0	0	0	-7050	0	0	-7050
Acquisition (sale) of a non-controlling interest in a subsidiary	4291	0	0	0	0	0	0	0	0
Total changes in equity	4295	0	0	0	0	-39922	0	0	-39922
Balance at the end of the year	4300	110	11092	32781	0	-57890	0	0	-13907

Notes.	The financial report is prepared in accordance with IFRS. The amount of the authorized capital has not been changed. The authorized capital was paid in full. No dividends were accrued. Reserved shares for issue under options and other contracts, none.
Manager.	Reshetnyak Sergiy Andriyovych
Chief Accountant	Замига Наталiя Сергiївна