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Financial Statements
Trade investments are accounted by fair value with reference of its changes to profit or loss of the corresponding re-
porting period.
Investments withheld until settlement and investments with fixed settlement term are accounted by depreciated cost
value. Investments which do not have fixed settlement term are accounted by their cost value.
Investments in associated companies (the investor has significant influence, but does not carry out control (from 20
to 50 % of shares) are accounted by equity method. Results, assets and obligations of associated companies are in-
cluded in financial statements according to individual share. Balance value of such investments is decreased when it is
recognized reduction of benefit during evaluation of separate investments.
Investments into subsidiary companies (the investor carries out control (more than 50 % of shares) – statements of
subsidiary companies are completely consolidated.
81
annual report
2013
Item
2013
At the end of year
Non-current
Current
Financial investments according to the method
of participation in the capital
- associated companies
11 830
398 768
- subsidiary companies
1 457
Other financial investments
- parts, shares in authorized fund of other companies
593
- shares
396 110
5
1 012 221
- bonds
5 954
5 954
- other financial investments
610
Total
406 777
1 018 785
Financial Investments (thous. UAH)