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Investor Presentaiton

EBITDA calculation mln RUB 2011 2012 2013 2014 Comprehensive income 7,440 5,000 6,664 8,369 Income tax expense 1,585 1,526 1,833 2,026 Interest expense on loans and finance leases 10 7 233 295 Net foreign exchange loss 125 109 Interest income on bank deposits (140) (543) (583) (729) Interest income on loans and receivables (6) (9) (28) (94) Interest income on promissory notes Gain on repurchase of CLNS Net foreign exchange gain Bank fees and commissions Interest in COS Depreciation EBITDA (1,168) (814) 46 67 80 117 169 341 779 1,024 265 417 343 417 8,201 6,931 9,430 10,611 2011 2012 2013 2014 Depreciation to COGS (Note 13 PP&E) 239 385 292 271 Depreciation to selling expenses (Note 13 PP&E) 1 1 1 4 Depreciation to G&A expenses (Note 13 PP&E) 25 31 39 94 Depreciation to Investment property (Note 14 Investment property) 11 48 Etalon Group 38
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