Central and Central-Black Soil. Joint-Stock Central Теlecommunication By ОКPО

Transcription

1 BALANCE SHEET CODES According to the Russian Accounting Standards Form 1 by ОКUD as of December 31,2002 Date (year, month, day) Region Central and Central-Black Soil Joint-Stock Central Теlecommunication Оrganization Company By ОКPО Taxpayer Identification Number provision of telecommunications INN Type of activity service By ОКDP 6400 Open (public) joint-stock Legal status/form of ownership company By ОКОPF/ОКFS 48/30 Unit: Russian rubles (RUR) in thousands (RUR 000). By ОКЕI 384 Аddress: , К-50, GSP-9, Моscow, Degtyarny per., b. 6, str. 2 Approval date Date of dispatch (acceptance) АSSETS period start period start with an period end with an indices of I. NON-CURRENT ASSETS Intangible assets Including: patents,licenses, trademarks (brand names), others similar rights and assets Organizational expenses Business standing of the Company (goodwill) Fixed assets Including: land and natural resources utilization facilities Property, plant and equipment Incomplete construction facilities Income yielding property investment property for leasing property to be provided under hire contracts Long-term financial investment investment in daughter companies Investment in subsidiary/affiliate companies Investment in other organizations Loans granted to organizations for a term of over 12 months Other long-term financial investments Other non-current assets TOTALonSectionI Х Х 113 Х Х Column 3: Indices of the core company as of Column 4: Indices of the core company and companies as of , received by per line summation Column 5: Indices МRK (core company and companies) as of

2 ASSETS II.CURRENT ASSETS Inventories raw materials, auxiliary and other suchlike assets Cattle/livestock kept for feeding Expenses on unfinished products (in circulation overheads) Finished products and goods for resale Shipped products Prepaid expenses Other inventory and expenses VAT on acquired valuable items 1 period start period start with an indices of period end with an the companies Accounts receivable (with payment expected not later than 12 months after the date of reporting) Including: customers and buyers Notes receivable Debt of subsidiaries and affiliates Advance payments made Other receivables Accounts receivable (with payment expected within 12 months after the date of reporting) Including: customers and buyers Notes receivable Debt of subsidiaries and affiliates Overdue unpaid contributions of shareholders (founders) into the Charter (legal) capital Advance payments made Other receivables Short-term financial investment loans granted to organizations for a term of less than 12 months Own shares, bought out from shareholders Other short-term financial investment Cash and cash equivalents cash funds accounts current currency accounts other cash Other current assets TOTALonSectionII GRAND TOTAL (sum of lines 190 and 290) Column 3: Indices of the core company as of Х Х Х Column 4: Indices of the core company and companies as of , received by per line summation Column 5: Indices of MRK (core company and companies) as of

3 LIABILITIES As at reporting period start period start period end with an indices of the companies III. CAPITAL AND RESERVES Charter (legal) capital Additional capital Reserves reserves allocated pursuant to effective legislation Reserves formed according to founding documents Social fund Retained profit of previous years Not-covered loss of previous years Retained profit of the reporting period Not-covered loss of the reporting year TOTALonSectionIII Х Х Х Х IV. LONG-TERM LIABILITIES Loans and credits bank credits to be repaid in over than 12 months from the reporting date Debt of companies to the core company Debt of the core company to companies Loans to be repaid in over than 12 months from the reporting date Other long-term liabilities Total in section IV V. CURRENT LIABILITIES Loans and credits bank credits with maturity within 12 months after the reporting date Loans to be repaid within 12 months after the reporting date Accounts payable, suppliers and contractors notes payable debt to subsidiaries and affiliates debt to employees debt to state off-budget funds debt to budget Advance payments received Other payables Overdue income payments to shareholders (founders) Income of future periods Provisions for future expenses Other short-term liabilities TOTALonSectionV GRAND TOTAL sum of lines 490,590 and 690) Column 3: Indices of the core company as of Х Х Х Х ( ) Х 660 Х Х Х Column 4: Indices of the core company and companies as of , received by per line summation

4 Column 5: Indices МRK (core company and companies) as of Result of companies (regional subsidiaries) activity for 2002 is recorded in line 470 "Retained profit of the reporting year " or line 475 "Not-covered loss of the reporting year" SUMMARY: VALUABLE ITEMS RECORDED IN OFF-BALANCE SHEET ACCOUNTS period start period start for the indices of As at the end of the reporting period with an the companies Leased fixed assets including leasing Goods and other tangibles accepted for safe custody Goods accepted on commission Debt of insolvent debtors written off as a loss Security/collateral of liabilities and payments, received Security/collateral of liabilities and payments, granted Depreciation of housing facilities Depreciation of external building/land improvement and other similar objects Forms of reporting under strict control and accountability For reorganized companies: Column 3: Indices of the core company as of Column 4: Indices of the core company and companies as of , received by per line summation Column 5: Indices МRК (core company and companies) as of Director "17" March, 2003 (signature) R. А. Аmaryan (full name) Chief Accountant R. P. Кonstantinova (signature) (full name) (qualification certificate of a certified accountant dated "28" February, 2001 No 79494)

5 PROFIT AND LOSS STATEMENT CODES According to the Russian accounting standards Form 2 by ОКUD for 2002 Date (year, month, day) Region Оrganization Central and Central-Black Soil Joint-Stock Central Telecommunication Company By ОКPО Taxpayer Identification Number INN Type of activity Provision of telecommunications services by ОКDP 6400 Legal status/form of ownership Public joint-stock company By ОКОPF/ОКFS 47/42 Unit: Russian rubles (RUR) in thousands (RUR 000). By ОКЕI 384 Approval date Date of dispatch (acceptance) 1 period period with an Over the same period of the previous year with an associated I. Ordinary activity revenues and expenses Net revenues from sale of goods, products, works, services (less VAT, excise duties and other mandatory payments) incl.: sales of telecommunications services Сosts of sales of goods, products, works, services including costs of telecommunications services Gross profit Selling expenses General and administrative expenses Profit(loss) from sales (lines 010 less lines 020,030 and 040) II. Operating income and expenses Interest receivable Interest payable Income from participation in other organizations Other operating income Other operating expenses III. Non-operating income and expenses Non-sales income Non-sales expenses Profit(loss) before tax (sum of lines 050,060,070,080,090 and120 less lines 100 and 130) Profit tax and other similar mandatory payments Operating profit (loss) IV. Extraordinary income and expenses Extraordinary income Extraordinary expenses Net profit (undistributed profit (loss) of the reporting period) (lines 160 and 170 less line 180) ( ) ( ) ( ) 021 ( ) ( ) ( ) (335654) (556538) (312579) (763789) ( ) (360953) (376827) ( ) (741411) (64649) (557240) (663044) 160 (6902) (55) (236) 190 (6814) Column 3: Indices of core company for the period from till and associated organizations for the period from the reorganization date till , received by per line summation Column 4: Indices of core company and companies for the period from till , received by per line summation of indices of column 3 and corresponding companies for the period from till reorganization date Column 5: Indices of core company and companies for the period from till , received by per line summation Net profit, corresponding to index from line 470 column 5 form 1 "Balance sheet" 150 "Profit tax and other similar mandatory payments" by companies (regional subsidiaries) is not filled in

6 For reference: Dividend per share: preference ordinary shares 1 on А type period Over the same period of the previous year , , , , Projected dividend in the next reporting year, per share: А type preference shares ordinary shares , , Dividend per share: preference Class B 205 0, , Projected dividend in the next reporting yea, per share: preference Class B To be filled in by МRK indices 206 Explanation of some profit and loss items period Over the same period of the previous year Profit Loss Profit Loss 7 8 Fines, late payment charges, and claims amounts either accepted or for recovery of which a court (arbitration court) ruling was handed down (484) (19934) (7909) Profit (loss)of the previous years (34581) (67795) (30371) Indemnity of losses, incurred due to non-performance or inappropriate performance of duties (116) (1840) 4493 (338) Foreign currency translation adjustments (86514) (308986) (155963) Decrease of inventory cost value as of the end of the reporting period 250 Х Х Х Х Х Х Writen-off accounts receivable and payable for recovery of which law suits can not be filed due to expiry of limitation (4505) (45194) 6464 (51901) Columns 3, 5 : Indices of core company for the period from till and companies for the period from the reorganization date till , received by per line summation Column 4, 6: Indices of core company and companies for the period from till , received by per line summation Columns 7, 8: Indices of core company and companies for the period from till , received by per line summation Director R. А. Аmaryan Chief Accountant R. P. Кonstantinova (signature) (full name) (signature) (full name) "17" March, 2003

7 STATEMENT OF CHANGES IN EQUITY КОДЫ for 2002 Form 3 by ОКUD Date (year, month, day) Region Central and Central-Black Soil Оrganization Joint-Stock Central Telecommunication Company By ОКPО Taxpayer Identification Number INN Type of activity Provision of telecommunications services By OKDP 6400 Legal status/form of ownership Public joint-stock company By ОКОPF/ОКFS 47/42 Unit: Russian rubles (RUR) in thousands (RUR 000) By ОКЕI 384 Balance as at the year start of core company over the reporting year Received on reorganization year Spent on reorganization year end with an companies 7 8 I. EQUITY Charter (legal) capital Х Additional capital (3106) Х Growth of property value due to revaluation (3106) Х Reserves Х Х Reserves built up in accordance with constituent documents 040 Х Х Undistributed profit of previous years - total (24553) ( ) financing source to finance capital Х Х Х expenditures for production purposes Х Х Undistributed profi (not-covered loss) of the reporting - total 055 Х (6814) Х Х Social fund 060 Х TOTALonSectionI (27659) ( ) of core company year Received On reorganization Spent year reporting period end with an companies 7 II. Provisions for deferred expenses - total 080 Х Х on leaves 081 Х Х on fixed assets repair 082 Х Х on insurance 083 Х Х on bonus based on yearly results 084 Х Х other (to be detailed) 085 Х Х TOTALonSectionII 089 Х Х III. Estimated reserves -total (41606) provisions for doubtful debts (41606) for securities 092 TOTALonSectionIII (41606) For reorganized Companies Indices of core company for the period from till and companies from the reorganization date till ( without turnover on reorganization) Indices of core company and companies as of IV. CHANGE OF CAPITAL Over the same period of the previous year Capital at the reporting period start Increase of capital - total through an additional share issue 111 х х due to assets revaluation 112 х х due property increase 113 х х due to legal entity reorganization (merger, acquisition) х

8 due to income which according to accounting standards and rules is posted directly to capital increase 115 х х Other receipts 116 (6814) Decrease of capital - total 120 (24553) (121900) through reducing share par value 121 х х by reducing the number of shares (own shares, bought out from shareholders) 122 х due to legal entity reorganization (division,appropriation) 123 х х due to expenses which according to accounting standards and rules are posted directly to capital decrease 124 х х Other expenses 125 (24553) (121900) Capital as of the reporting period end Section IV Column 3 : Indices of core company as of Indices of core company for the period from till , companies as of the reorganization date and for the period from the reorganization date till Indices of core company for the period from till , associated organizations from the reorganization date till МRК indices Indices of core company and companies for the period from till Column 4: , received by per line summation Balance as of the of core company year Received On reorganization Spent year Balanceasofthe reporting period end with an companies 7 Target financing and receipts - total (89879) from the budget (34132) 3720 off-budget funds 142 legal entities (17064) individuals (38683) 520 other (to be detailed) 145 Indices of core company for the period from till and companies from the reorganization date till Indices of core company and companies as of FOR REFERENCE reporting year end Net assets Indices of core company and companies as of , received by per line Column 3 : summation Column 4 : Indices МRK (core company and companies) as of From budget period Over the same period of the previous year period Over the same period of the previous year Received for: expenses on ordinary activity - total Capital investments in non-current assets for facility construction acquisition of equipment other (to be detailed) 173 For purposes, related to extraordinary circumstances 180 From off-budget funds Indices of core company for the period from till and companies from the reorganization date till

9 Indices of core company and companies for the period from till , received by per line summation Director R. А. Аmaryan Chief Accountant R. P. Konstantinova "17" March, 2003 (signature) (full name) (signature) (full name)

10 STATEMENT OF CASH FLOW According to Russian Accounting Standards CODES Form 4 by ОКUD for 2002 Date (year, month, day) Region Central and Central-Black Soil Joint-Stock Central Telecommunication Оrganization Company By OKPO Taxpayer Identification Number INN Type of activity Provision of telecommunication services By OKDP 6400 Legal status/form of ownership Public joint-stock company By OKOPF/OKFS 47/42 Unit: Russian rubles (RUR) in thousands (RUR 000) By OKEI 384 of which Amount for current operations for investment for financing activity 1.Cash balance at the year start (core company) Х Х Х 2. Received cash funds - total revenues from sales of goods, products, works, and services Х Х revenues from sales of fixed assets and other property advance payments received from buyers (customers) Х Х disbursement sfrom budget and other specific target financing free of charge 070 credits received loans received dividend, interest on financial investments Х 115 other receipts balance of accounts of companies as of the reorganization date Х Х Х 3.Allocated cash funds - total payment for acquired goods, works, services Payroll expenses Х Х Х Allocations to state off-budget funds Х Х Х on payment of imprests payment of advances

11 payment for participation by contribution in construction Х 840 Х payment for machinery and equipment, and autovehicles Х financial investment Х dividends, interest payment Х settlements with budget Х interest payments on received credits and loans other payments, remittances, etc Cash balance as of the reporting year end (MRK) Х Х Х FOR REFERENCE: From line 020 received in hard cash payment - total including settlements: with legal entities individuals of which using: cash registers forms of strict accountability other Hard cash: received from the bank into Company's cash taken to the bank from the Company's cashier s 20, 120: Indices of the core company for the period from till and companies for the period from the reorganization date till , received by per line summation balance of third order sub-accounts 02 "Advances" of account 62 is shown balance of sub-accounts "Advance payments in rubles", "Advance payments in currency " of account 60 is shown amount payable to employees, including amounts of enlisted alimonies and other deductions by writs of execution, and issued deposits are shown Director (signature) (full name) R. А. Amaryan "17" March, 2003 Chief Accountant (signature) R. P. Konstantinova (full name) " 17" March, 2003

12 SUPPLEMENTS TO THE BALANCE SHEET CODES According to Russian Accounting Standards Form 5 by OKUD for 2002 Date (year, month, day) Region Central and Central-Black Soil Joint-Stock Central Telecommunication Оrganization company By ОKPO Taxpayer Identification Number INN Business activity Provision of telecommunications services By ОKDP 6400 Legal status/form of ownership Public joint-stock company By ОKОPF/ОKFS 47/42 Unit: Russian rubles (RUR) in thousands (RUR 000) By OKEI FLOW OF BORROWED FUNDS Balance as of the for Received Repaid Balance as of the reporting year end Long-term bank credits (556730) not repaid in due time 111 Х Х Х Х Other long-term loans (892373) with overdue repayment 121 Х Х Х Х Short-term bank credits ( ) not repaid in due time (27536) Short-term loans (213860) not repaid in due time ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE Balance as of the Liabilities incurred Liabilities repaid Balance as of the reporting year end Accounts receivable: shortterm ( ) including overdue ( ) wit the maturity period of over 3 months till the reporting date ( ) long-term (63004) including overdue 221 Х Х Х Х with the maturity period of over 3 months till the reporting date 222 Х Х Х Х from line 220 debt, payments forwhicharetobeeffectedin more than 12 months from the reporting date (63004) Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

13 Decsription Balance as of the reporting period start Liabilities incurred Liabilities repaid Balance as of the end of the reporting period with an Accounts payable: shortterm ( ) including overdue ( ) of which over 3 months overdue ( ) long-term (645942) including overdue 241 Х Х Х Х of which over 3 months overdue 242 Х Х Х Х from line 240 indebtedness with payment expected in over 12 months from the reporting date (645942) Securities/collateral: received (232996) including those from third party 251 provided ( ) including those to third party (13484) REFERENCE TO SECTION 2 Balance as of the Liabilities incurred Liabilities repaid Balance as of the end of the reporting period with an 1) Notes/bills of exchange flow (57498) including overdue 263 Notes received (218571) 423 including overdue 265 2) Accounts receivable for supplied products (works, services) at the actual cost (7377) 200 3) List of entities - debtors with largest indebtedness Balance at reporting year end with an allowance companies Name of organization Including over 3 TOTAL months State budget funded entities Individuals including privilege categories Commercial organizations Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

14 Name of organization 4) List of entities - creditors with largest indebtedness Balance at reporting year end with an allowance TOTAL Including those with maturity period of over 3 months Settlements with JSC Rostelecom Equipment suppliers (Sumitomo,Siemens,Iskratel,A lcatel, etc.) Payments on leasing DEPRECIATED (AMORTIZED) PROPERTY Received (commissioned) Retired reporting year end I.INTANGIBLE ASSETS Rights to intellectual (industrial) property items (2645) 1025 Including the rights arising from: copyright and other contracts on scientific, literature, art items and related rights, computer software, data bases, etc (2591) 968 invention patents, industrial samples, selection accomplishments, certificates of useful models, brands and service marks, and license agreement on their use (54) 57 rights to know-how 313 Rights to use detached nature sites (4) Оrganizational expenses 330 Х Х Х Х Goodwill (business standing of the Company) 340 Х Х Х Х Other 349 Х Х Х Х Total (sum of lines ) (2649) 1025 Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

15 Received (commissioned) Retired reporting year end II.FIXED ASSETS Land plots and nature utilization sites Buildings (41288) Construction structures (133517) Machinery and equipment (239638) Transportation vehicles (22810) Tools and machinery (33214) Plough cattle (21) 36 Productive livestock 367 Perennial plants (27) 866 Other types of fixed assets (58372) Total (sum of lines ) (528887) production (502127) non-production (26760) Low value and quickly wearable objects - total 373 Х Х Х Х in stock 374 Х Х Х Х in operation 375 Х Х Х Х III. INCOME YIELDING INVESTMENT IN TANGIBLE ITEMS Property to be leased 381 Property provided under hire contract (663) 2071 Other 383 Total (sum of lines ) (663) 2071 Property transferred to trust 386 Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

16 REFERENCE DATA TO SECTION 3 for reporting year end From line 371, columns 3 and 6 leased out - total buildings construction structures/installations transportation vehicles other (to be detailed) Put to long storage Wear and tear of depreciated property: Intangible assets Fixed assets - total buildings and installations machinery and equipment, transportation means other Income yielding investment in tangible items Low value and quickly wearable objects 399 Х Х Property transferred to trust 400 For reference: Result on indexation due to fixed assets revaluation: original (reproduction value) Х Depreciation Х Pledged property Value of depreciated property for which depreciation is not charged - total intangible assets fixed assets Alteration of fixed assets value due to completion, refurbishment, additional equipment 407 Х Difference between the cost of goods acquisition and their selling price 408 Х Х Cost of pledged inventory Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

17 4.FLOW OF FUNDS TO FINANCE LONG-TERM INVESTMENT AND FINANCIAL INVESTMENT Accrued ( formed) Used reporting year end Own funds of the Company - total ( ) capital expenditure financing source (593341) fixed assets depreciation ( ) other (to be detailed ) (10) 61 Raised funds - total ( ) bank credits (974220) 2393 borrowed funds of other organizations (619622) participation by contribution to construction (79322) from budget (2103) 3636 from off-budget funds 425 other (to be detailed ) (684810) Total own and raised funds (sum of lines 410 and 420) ( ) For reference: Incomplete construction facilities ( ) Investment in daughter companies (597) Investment in affiliates (38) Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

18 5. FINANCIAL INVESTMENT Long-term Short-term for reporting year end for indices of reporting year end Interest and stakes in other organizations Bonds and other debt instruments Loans provided Other (to be detailed) For reference. Bonds and other securities at a market price OPERATING EXPENSES OF THE COMPANY year with an Over the previous year with an 1 Tangible costs raw materials and accessories Fuel and energy Spares Payroll expenses Social needs allocations Fixed assets depreciation Other costs taxes, included in costs and expenses Rent and lease payments Training and refresher courses Total for element of expenses Change of remaining balances (growth [+], decrease [-]): production in progress 670 (1550) Prepaid expenses Reserves of deferred expenses 690 (13) Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization)

19 7. SOCIAL INDICES Payable according Transferred to the Actually spent to calculation funds Alllocations to off -budget funds: to social insurance fund (137931) to the Pension fund Х to the Employment fund 730 Х for medical insurance Х Allocations to non-state pension funds Х Insurance premium for voluntary pension insurance 755 Average number of employees Cash outpayments and benefits, unrelated to production, execution of works, service rendering Income from stakes and interests in the Company assets Indices of the core company and companies, received by per line summation Indices of the core company and companies, received by per line summation (without turnover on reorganization) Director R. A. Amaryan Chief Accountant R. P. Konstantinova (signature) (full name) (signature) (full name) "17" March, 2003