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Notes to the consolidated financial statements
for the year ended 31 December 2009
(all amounts are presented in thousands of Russian Roubles, unless otherwise stated)
- 1 The EuroChem Group and its operations
- 2 Basis of presentation and significant accounting policies
- 3 Critical accounting estimates and judgements in applying accounting policies
- 4 Adoption of new or revised standards and interpretations
- 5 Statement of cash flows
- 6 Segment information
- 7 Property, plant and equipment
- 8 Goodwill
- 9 Intangible assets
- 10 Available-for-sale investments
- 11 Exploration rights
- 12 Originated loans
- 13 Inventories
- 14 Trade receivables, prepayments, other receivables and other current assets
- 15 Cash and cash equivalents
- 16 Trading investments
- 17 Equity
- 18 Bank borrowings
- 19 Bonds issued
- 20 Trade payables, other accounts payable and accrued expenses
- 21 Sales
- 22 Cost of sales
- 23 Distribution costs
- 24 General and administrative expenses
- 25 Other operating income and expenses
- 26 Income tax
- 27 Earnings per share
- 28 Balances and transactions with related parties
- 29 Non-current assets held for sale
- 30 Contingencies, commitments and operating risks
- 31 Financial and capital risk management
- 32 Fair value of financial instruments
- 33 Subsequent events
