Investor Presentaiton
En+
GROUP
FINANCIAL STATEMENTS
En+ Group Annual Report 2021
STRATEGIC REPORT
CORPORATE GOVERNANCE
FINANCIAL STATEMENTS
Appendices
EN+ GROUP IPJSC
Statement of Management's Responsibilities
Statement of Management's Responsibilities for the Preparation and Approval
of the Consolidated Financial Statements for the year ended 31 December 2021
The following statement, which should be read in conjunction with the auditors' responsibilities stated in
the auditors' report on the audit of the consolidated financial statements set out on pages 139-143, is made
with a view to distinguishing the respective responsibilities of management and those of the auditors in
relation to the consolidated financial statements of EN+ GROUP IPJSC and its subsidiaries.
Management is responsible for the preparation of the consolidated financial statements for the year ended
31 December 2021 in accordance with International Financial Reporting Standards ("IFRS").
In preparing the consolidated financial statements, management is responsible for:
•
•
•
Selecting suitable accounting principles and applying them consistently;
Making judgements and estimates that are reasonable and prudent;
Stating whether International Financial Reporting Standards have been followed, subject to any
material departures disclosed and explained in the consolidated financial statements; and
Preparing the consolidated financial statements on a going concern basis, unless it is inappropriate to
presume that the Group will continue in the business for the foreseeable future.
Management, within its competencies, is also responsible for:
·
•
Designing, implementing and maintaining an effective system of internal controls throughout the Group;
Maintaining statutory accounting records in compliance with local legislation and accounting
standards in the respective jurisdictions in which the Group operates;
•
Taking steps to safeguard the assets of the Group; and
.
Detecting and preventing fraud and other irregularities.
These consolidated financial statements were approved by the Board of Directors on 30 March 2022 and
were signed on its behalf by:
General Director of EN+ GROUP IPJSC
Vladimir Kiriukhin
EY
Совершенствуя бизнес,
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Ernst & Young LLC
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www.ey.com/ru
000 «Эрнст энд Янг»
Россия, 115035, Москва
Садовническая наб., 77, стр. 1
Тел.:
+7 (495) 705 9700
+7 (495) 755 9700
Daкc: +7 (495) 755 9701
ОкПО: 59002827
oгPH: 1027739707203
ИНН: 7709383532
Independent auditor's report
To the Shareholders and Board of Directors
of EN+ GROUP IPJSC
Opinion
We have audited the consolidated financial statements of EN+ GROUP IPJSC and its subsidiaries
(hereinafter collectively referred to as the "Group"), which comprise the consolidated statement
of financial position as at 31 December 2021, the consolidated statement of profit or loss and
other comprehensive income, consolidated statement of changes in equity and consolidated
statement of cash flows for the year then ended, and notes to the consolidated financial
statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material
respects, the consolidated financial position of the Group as at 31 December 2021 and its
consolidated financial performance and its consolidated cash flows for the year then ended in
accordance with International Financial Reporting Standards (IFRSS).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs).
Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the consolidated financial statements section of our report. We are independent
of the Group in accordance with the International Ethics Standards Board for Accountants'
(IESBA) International Code of Ethics for Professional Accountants (including International
Independence Standards) (IESBA Code) together with the ethical requirements that are relevant
to our audit of the consolidated financial statements in the Russian Federation, and we have
fulfilled our other ethical responsibilities in accordance with these requirements and the
IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the consolidated financial statements of the current period. These
matters were addressed in the context of our audit of the consolidated financial statements as a
whole, and in forming our opinion thereon, and we do not provide a separate opinion on these
matters. For the matter below, our description of how our audit addressed the matter is provided
in that context.
138
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