AS "MOGO" (UNIFIED REGISTRATION NUMBER LV ) INTERIM CONDENSED FINANCIAL INFORMATION FOR THE NINE MONTH PERIOD ENDED 30 SEPTEMBER 2017

Transcription

1 AS "MOGO" (UNIFIED REGISTRATION NUMBER LV ) INTERIM CONDENSED FINANCIAL INFORMATION FOR THE NINE MONTH PERIOD ENDED 30 SEPTEMBER 2017 Riga, 2017

2 Statement of Profit or Loss and other Comprehensive Income Interest and similar income Interest expense and similar expenses Impairment Gross profit Selling expense Administrative expense Other operating income Other operating expense Other interest receivable and similar income Profit before tax Corporate income tax Deferred corporate income tax Total comprehensive profit for the period Note ( ) ( ) ( ) ( ) ( ) (37 461) ( ) ( ) ( ) ( ) (1 838) ( ) (29 473) Signed on behalf of the Company on 20 October, 2017 by: Aleksandrs Čerņagins Member of the Board 2

3 Statement of Financial Position NON-CURRENT ASSETS Intangible assets Concessions, patents, licences and similar rights Other intangible assets Property, plant and equipment Leasehold improvements Other fixtures and fittings, tools and equipment Non-current financial assets Investments in related companies Finance Lease Receivables Deferred tax CURRENT ASSETS Inventories Finished goods and goods for resale Receivables Finance Lease Receivables Loans to related companies Receivables from related companies Other receivables Prepaid expense Accrued revenue Cash and cash equivalents ASSETS ASSETS NON-CURRENT ASSETS CURRENT ASSETS Note Signed on behalf of the Company on 20 October, 2017 by: Aleksandrs Čerņagins Member of the Board 3

4 Statement of Financial Position EQUITY AND LIABILITIES EQUITY Share capital Currency conversion reserve Retained earnings: brought forward for the period EQUITY Note LIABILITIES Non-current liabilities Liabilities for issued bonds Current liabilities Prepayments received from customers Loans from credit institutions Trade payables Payables to related companies Loans from non related parties Taxes payable Other liabilities Other provisions Accrued liabilities EQUITY AND LIABILITIES LIABILITIES Signed on behalf of the Company on 20 October, 2017 by: Aleksandrs Čerņagins Member of the Board 4

5 Notes to the Financial Statements 1. Interest and similar income Interest income Commission income Income from debt collection activities Income from penalties received Commission income from ceased agreements Income from sale of cars on commission : Interest expense and similar expenses Interest expenses on borrowings Expenses for attracting funding : Impairment Change in impairment (31 989) Written off debts : Selling expense Marketing expenses Sales commission Other selling expenses : Administrative expense Salaries Amortization and depreciation Social security contributions Office and branches' maintenance expenses Donations IT services Bank commissions Credit database expenses Professional services Business trip expenses Other personnel expenses Bonds servicing fee Communication expenses Transportation expenses Low value equipment expenses Other administration expenses :

6 6. Other operating income Income from disposal of fixed assets Income from services provided to related companies Insurance income Other income : Other operating expense Expenses of disposal of fixed assets Other operating expenses : Other interest receivable and similar income Interest income from loans issued to related companies Other income : Borrowings Bonds nominal value Interest rate per annum (%) 10 Maturity Accrued interest for bonds Bonds acquisition costs ( ) (87 936) Loans from P2P investors Accrued interest for loans from P2P investors Loan from Bank 7,75 + 6m IBOR Accrued interest for loan from bank :