Consolidated Statement of Changes in Equity

08

for the year ended 31 December 2011

In millions of RUB

Attributable to equity holders of the Company

Note Share capital Share premium Retained earnings Available
-for-sale investments revaluation reserve
Actuarial
gains and losses recognised in equity
Foreign currency translation reserve Treasury shares Attributable to non-controlling interests Total
Balance at
1 January 2010
360 210 49,215 1,905 102 140 —  15,064 66,996
Total comprehensive income for the year
Profit for the year —  —  10,578 —  —  —  —  1,403 11,981
Revaluation of available-for-sale securities —  —  —  227 —  —  —  —  227
Actuarial gains and losses —  —  —  —  (279) —  —  (98) (377)
Foreign subsidiary translation difference —  —  —  —  —  25 —  —  25
—  —  10,578 227 (279) 25 —  1,305 11,856
Transactions with owners, recognised directly in equity
Effect of acquisition of additional shares in subsidiaries —  —  (10) —  —  —  —  (52) (62)
Disposal of non-controlling interests in subsidiary —  —  91 —  —  —  —  107 198
Acquisition of treasury shares —  —  —  —  —  —  (75) —  (75)
Disposal of treasury shares —  286 —  —  —  —  38 —  324
Dividends to shareholders of the Company 24 —  —  (4,563) —  —  —  —  —  (4,563)
Dividends to non-controlling interests —  —  —  —  —  —  —  (1,345) (1,345)
—  286 (4,482) —  —  —  (37) (1,290) (5,523)
Balance at
31 December 2010
360 496 55,311 2,132 (177) 165 (37) 15,079 73,329

Attributable to equity holders of the Company

Note Share capital Share premium Retained earnings Available
-for-sale investments revaluation reserve
Actuarial
gains and losses recognised in equity
Foreign currency translation reserve Treasury shares Attributable to non-controlling interests Total
Balance at
1 January 2011
360 496 55,311 2,132 (177) 165 (37) 15,079 73,329
Total comprehensive income for the year
Profit for the year —  —  19,935 —  —  —  —  2,541 22,476
Revaluation of available-for-sale securities —  —  —  (361) —  —  —  —  (361)
Re-cycling of available-for-sale securities to profit and loss (2,076) (2,076)
Actuarial gains and losses —  —  —  —  44 —  —  (27) 17
Foreign subsidiary translation difference —  —  —  —  —  334 —  —  334
—  —  19,935 (2,437) 44 334 —  2,514 20,390
Transactions with owners, recognised directly in equity
Acquisition and disposal of non-controlling interest in subsidiaries —  —  91 —  —  —  —  577 668
Disposal of treasury shares —  603 —  —  —  —  37 —  640
Dividends to shareholders of the Company 24 —  —  (33,072) —  —  —  —  —  (33,072)
Dividends to non-controlling interests —  —  —  —  —  —  —  (1,247) (1,247)
—  603 (32,981) —  —  —  37 (670) (33,011)
Balance at
31 December 2011
360 1,099 42,265 (305) (133) 499 —  16,923 60,708

The consolidated statement of comprehensive income is to be read in conjunction with the notes to, and forming part of, the consolidated financial statements.