Consolidated Statement of Financial Position
As of December 31, 2013

RUB millions

Notes

December 31, 2013

December 31, 2012
Restated

January 1, 2012
Restated

ASSETS

Current assets

Cash and cash equivalents

7

91,077

79,199

29,806

Short-term financial assets

8

55,870

15,889

15,511

Trade and other receivables

9

87,348

66,614

70,981

Inventories

10

90,223

91,214

77,486

Current income tax prepayments

7,671

8,393

12,425

Other current assets

11

100,882

107,082

90,732

Assets classified as held for sale

2,179

2,029

TOTAL CURRENT ASSETS

433,071

370,570

298,970

NON-CURRENT ASSETS

Property, plant and equipment

12

895,543

758,212

665,054

Goodwill and other intangible assets

13

55,386

49,878

49,819

Investments in associates and joint ventures

14

120,358

105,643

100,715

Long-term trade and other receivables

106

160

221

Long-term financial assets

15

22,406

23,256

9,497

Deferred income tax assets

16

18,508

12,664

13,624

Other non-current assets

17

18,255

7,827

8,793

TOTAL NON-CURRENT ASSETS

1,130,562

957,640

847,723

TOTAL ASSETS

1,563,633

1,328,210

1,146,693

LIABILITIES AND SHAREHOLDERS’ EQUITY

CURRENT LIABILITIES

Short-term debt and current portion of long-term debt

18

52,413

77,193

53,949

Trade and other payables

19

68,035

50,007

40,435

Other current liabilities

20

26,650

31,079

25,816

Current income tax payable

3,872

3,158

2,073

Other taxes payable

21

46,783

43,024

36,678

Provisions for liabilities and charges

22

10,158

7,301

7,190

Liabilities associated with assets classified as held for sale

42

667

TOTAL CURRENT LIABILITIES

207,911

211,804

166,808

NON-CURRENT LIABILITIES

Long-term debt

23

261,455

166,447

176,990

Other non-current financial liabilities

7,028

5,232

6,824

Deferred income tax liabilities

16

59,729

48,904

42,952

Provisions for liabilities and charges

22

25,881

23,895

22,064

Other non-current liabilities

3,608

1,999

1,961

TOTAL NON-CURRENT LIABILITIES

357,701

246,477

250,791

EQUITY

Share capital

24

98

98

98

Treasury shares

(1,170)

(1,170)

(1,170)

Additional paid-in capital

19,293

16,125

10,022

Retained earnings

930,304

815,731

673,870

Other reserves

4,087

(1,402)

(939)

EQUITY ATTRIBUTABLE TO THE COMPANY’S OWNERS

952,612

829,382

681,881

Non-controlling interest

34

45,409

40,547

47,213

TOTAL EQUITY

998,021

869,929

729,094

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

1,563,633

1,328,210

1,146,693

A. V. DYUKOV
Chief Executive Officer
JSC Gazprom Neft

A. V. YANKEVICH
Chief Financial Officer
JSC Gazprom Neft