Стр. 72 - Annual Report 2013. Motor Sich.

70 MOTOR SICH
Financial Statements
Consolidated financial statements about the results of the Company activities in 2013 were prepared based on
the International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS).
Financial statements are drawn up on the basis of accounting records which were kept according to laws and
regulations of Ukraine by means of conversion and introduction of corrections, as well as reclassification of
items for authentic representation of information according to the International Financial Reporting Standards.