RusHydro Group
Notes to the Consolidated Financial Statements as at and for the year ended
31 December 2015
(in millions of Russian Rubles unless noted otherwise)
51
31 December
2014
Income tax
charge
Charged directly to other
comprehensive income
Other movement
31 December
2015
Deferred income tax
assets
5,355
(142)
259
14
5,486
Property, plant and
equipment
3,425
76
-
15
3,516
Accounts receivable
5,799
704
-
6
6,509
Losses carried forward
1,574
(217)
-
(7)
1,350
Other
2,622
914
259
-
3,795
Deferred tax offset
(8,065)
(1,619)
-
-
(9,684)
Deferred income tax
liabilities
(35,891)
(1,496)
353
-
(37,034)
Property, plant and
equipment
(43,303)
(2,977)
239
-
(46,041)
Accounts receivable
(122)
63
-
-
(59)
Loans and borrowings
(115)
(263)
-
-
(378)
Other
(416)
62
114
-
(240)
Deferred tax offset
8,065
1,619
-
-
9,684
31 December
2013
Income tax
charge
Charged directly to other
comprehensive income
Reclassification of
discontinued
operations and
disposal of
subsidiaries
31 December
2014
Deferred income tax
assets
4,066
1,621
(211)
(121)
5,355
Property, plant and
equipment
3,284
166
-
(25)
3,425
Accounts receivable
5,631
179
-
(11)
5,799
Losses carried forward
1,199
453
-
(78)
1,574
Other
2,229
611
(211)
(7)
2,622
Deferred tax offset
(8,277)
212
-
-
(8,065)
Deferred income tax
liabilities
(35,066)
(2,231)
1,406
-
(35,891)
Property, plant and
equipment
(42,452)
(2,395)
1,544
-
(43,303)
Accounts receivable
(78)
(44)
-
-
(122)
Loans and borrowings
(404)
289
-
-
(115)
Other
(409)
131
(138)
-
(416)
Deferred tax offset
8,277
(212)
-
-
8,065
Under existing Group’ structure tax losses and current income tax assets of different Group’s entities may
not be offset against current income tax liabilities and taxable profits of other Group’s entities and,
accordingly, taxes may be accrued even where there is a consolidated tax loss. Therefore, deferred income
tax assets and liabilities are offset only when they relate to the same taxable entity and the entity has legal
rights to offset it.
Note 17.
Pension benefit obligations
The tables below provide information about the benefit obligations and actuarial assumptions used for the
years ended 31 December 2015 and 31 December 2014.
Amounts recognised in the Group’s Consolidated Statement of Financial Position among other non-current
liabilities (Note 19):
31 December 2015
31 December 2014
Fair value of plan assets
(1,084)
(986)
Present value of defined benefit obligations
9,470
7,874
Net liability
8,386
6,888
The movements in the defined benefit liability for the years ended 31 December 2015 and 31 December 2014
are presented in the tables below:
RusHydro Group
Notes to the Consolidated Financial Statements as at and for the year ended
31 December 2015
(in millions of Russian Rubles unless noted otherwise)
52
Present value of
defined benefit
obligations
Fair value of plan
assets
Total
At 1 January 2015
7,874
(986)
6,888
Current service cost
338
-
338
Interest expense / (income)
968
(128)
840
Past service cost
(58)
-
(58)
Curtailment in pension payment
(717)
-
(717)
Decrease in liabilities as a result of curtailments
(83)
-
(83)
Remeasurement effects (for other long-term benefits):
Actuarial loss - changes in actuarial assumptions
86
-
86
Actuarial gain - experience adjustment
(1)
-
(1)
Recognised in profit or loss for the year ended
31 December 2015
533
(128)
405
Remeasurements (for post-employment benefits):
Actuarial loss - change in demographic
assumptions
112
-
112
Actuarial loss - change in financial assumptions
1,435
-
1,435
Actuarial loss - experience adjustments
249
72
321
Recognised other comprehensive income for the
year ended 31 December 2015 before income tax
charge of RR 374 million
1,796
72
1,868
Employer contributions for funded pension plan
-
(297)
(297)
Benefit payments (Funding NSPF pensions)
(438)
255
(183)
Benefit payments (Non-funded pension plan)
(295)
-
(295)
At 31 December 2015
9,470
(1,084)
8,386
Present value of
defined benefit
obligations
Fair value of plan
assets
Total
At 1 January 2014
9,243
(856)
8,387
Recognition assets related to the JSC DGK
agreements
-
(35)
(35)
Current service cost
407
-
407
Interest expense / (income)
725
(70)
655
Past service cost
343
-
343
Curtailment in pension payment
(501)
-
(501)
Remeasurement effects (for other long-term benefits):
Actuarial gain - changes in actuarial assumptions
(74)
-
(74)
Actuarial loss - experience adjustment
203
-
203
Recognised in profit or loss for the year ended
31 December 2014
1,103
(70)
1,033
Remeasurements (for post-employment benefits):
Actuarial loss - change in demographic
assumptions
72
-
72
Actuarial gain - change in financial assumptions
(2,190)
-
(2,190)
Actuarial loss - experience adjustments
361
18
379
Recognised other comprehensive income for the
year ended 31 December 2014 before income tax
charge of RR 347 million
(1,757)
18
(1,739)
Employer contributions for funded pension plan
-
(270)
(270)
Benefit payments (Funding NSPF pensions)
(400)
227
(173)
Benefit payments (Non-funded pension plan)
(315)
-
(315)
At 31 December 2014
7,874
(986)
6,888
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