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Investor Presentaiton

En+ GROUP FINANCIAL STATEMENTS EN+ GROUP IPJSC Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021 En+ Group Annual Report 2021 EN+ GROUP IPJSC Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021 (continued) STRATEGIC REPORT Year ended 31 December 2021 2020 Note USD million USD million Revenues Cost of sales Gross profit Distribution expenses General and administrative expenses Impairment of non-current assets 5 14,126 10,356 Profit for the year Note Year ended 31 December 2021 USD million 2020 USD million 3,534 1,016 (9,174) (7,808) 4,952 2,548 (708) (545) Other comprehensive income/(loss) Items that will never be reclassified subsequently to profit or loss (861) (775) (267) (58) Other operating expenses, net 6 (218) (160) Actuarial (loss)/gain on post-retirement benefit plans Revaluation of non-current assets Taxation 18(b) 11(e) 3 230 10(c) (46) Results from operating activities 2,898 1,010 (4) 187 Share of profits of associates and joint ventures 13 1,802 971 Gain from partial disposal of investment in associate 13(a) 492 Finance income 8 87 160 Finance costs 8 (1,141) (1,016) Profit before tax 4,138 1,125 Income tax expense 10 10 (604) (109) Profit for the year 3,534 1,016 Attributable to: Shareholders of the Parent Company Non-controlling interests Profit for the year 2,142 684 16(g) 1,392 332 3,534 1,016 Earnings per share 2,488 405 Basic and diluted earnings per share (USD) 9 4.264 1.320 16(g) 1,673 (133) Total comprehensive income for the year 4,161 272 Items that are or may be reclassified subsequently to profit or loss Reclassification of accumulated foreign currency translation loss to statement of profit or loss due to partial disposal of investment in associate Foreign currency translation differences on foreign operations Foreign currency translation differences for equity-accounted investees Change in fair value of cash flow hedge Change in fair value of financial assets Other comprehensive income/(loss) for the year, net of tax Total comprehensive income for the year Attributable to: Shareholders of the Parent Company Non-controlling interests 13 613 13 19 19 ུམ བསྐྱེ (210) (667) (28) (53) (1) 631 (931) 627 (744) 4,161 272 144 CORPORATE GOVERNANCE FINANCIAL STATEMENTS Appendices The consolidated statement of profit or loss and other comprehensive income is to be read in conjunction with the notes to, and forming part of, the consolidated financial statements set out on pages 150 to 215. The consolidated statement of profit or loss and other comprehensive income is to be read in conjunction with the notes to, and forming part of, the consolidated financial statements set out on pages 150 to 215. 145
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