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Gazprom : Consolidated Financial Statements prepared in accordance with IFRS® Accounting Standards with Independent Auditor’s Report
Gazprom : Consolidated Financial Statements prepared in accordance with IFRS® Accounting Standards with Independent Auditor’s
About this update from Gazprom
[{"type":"text","content":"\n PJSC GAZPROM\n \n \n Consolidated Financial Statements prepared in accordance with IFRS® Accounting Standards with Independent Auditor's Report\n \n \n \n 31 December 2024\n \n \n Moscow | 2025\n \n \n Contents\n \n \n Independent Auditor's Report 3\n \n \n Consolidated Balance Sheet 8\n \n \n Consolidated Statement of Comprehensive Income 9\n \n \n Consolidated Statement of Cash Flows 10\n \n \n Consolidated Statement of Changes in Equity 11\n \n \n Notes to the Consolidated Financial Statements:\n \n \n General Information 12\n \n \n Economic Environment in the Russian Federation 12\n \n \n Basis of Presentation 12\n \n \n Scope of Consolidation 13\n \n \n Material Accounting Policy Information 13\n \n \n Critical Judgements and Estimates in Applying Accounting Policies 21\n \n \n Segment Information 23\n \n \n Cash and Cash Equivalents 25\n \n \n Financial Assets 26\n \n \n Accounts Receivable and Prepayments 26\n \n \n Inventories 28\n \n \n Other Current and Non-Current Assets 28\n \n \n Property, Plant and Equipment 29\n \n \n Right-of-Use Assets 31\n \n \n Goodwill 31\n \n \n Investments in Associates and Joint Ventures 32\n \n \n Long-Term Accounts Receivable and Prepayments 34\n \n \n Accounts Payable, Provisions and Other Liabilities 35\n \n \n Taxes Other than on Profit and Fees Payable 35\n \n \n Short-Term Borrowings, Promissory Notes and Current Portion of Long-Term Borrowings 35\n \n \n Long-Term Borrowings, Promissory Notes 36\n \n \n Profit Tax 37\n \n \n Provisions 38\n \n \n Equity 40\n \n \n Perpetual Notes 41\n \n \n Revenue From Sales 43\n \n \n Operating Expenses 43\n \n \n Finance Income and Expenses 44\n \n \n Basic and Diluted Earnings (Loss) per Share Attributable to the Owners of PJSC Gazprom 44\n \n \n Net Cash from Operating Activities 45\n \n \n Subsidiaries 45\n \n \n Acquisition of a Subsidiary 46\n \n \n Related Parties 47\n \n \n Commitments and Contingencies 50\n \n \n Operating Risks 50\n \n \n Financial Risk Factors 54\n \n \n Fair Value of Financial Instruments 60\n \n \n Events after the Reporting Period 61\n \n \n \n 2\n \n \n Independent Auditor's Report\n \n \n \n \n Opinion\n \n \n To the Shareholders of Public Joint Stock Company Gazprom\n \n \n \n We have audited the accompanying consolidated financial statements of Public Joint Stock Company Gazprom (\"PJSC Gazprom\") and its su...