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Magnit
Annual Report 2011

MGNT · LSE Industrials
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Ticker MGNT
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Sector Industrials
Industry Security & Protection Services
Employees 10,000+
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FY2011 Annual Report · Magnit
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PPrreelliimmiinnaarriillyy  rraattiiffiieedd    
bbyy  tthhee  rreessoolluuttiioonn  ooff  tthhee  BBooaarrdd  
ooff  OOJJSSCC  ““MMaaggnniitt””  ooff  AApprriill  2200,,  22001122,,  
mmiinnuutteess  ooff  AApprriill  2200,,  22001122  

RRaattiiffiieedd    
bbyy  tthhee  rreessoolluuttiioonn  ooff  tthhee  annual general shareholders' meeting    
of OJSC “Magnit”     
minutes w/№ of May 28, 2012  

22001111  AANNNNUUAALL  RREEPPOORRTT  

OOPPEENN  JJOOIINNTT--SSTTOOCCKK  CCOOMMPPAANNYY  
““MMAAGGNNIITT””  

1188  KKoollkkhhoozznnaayyaa  ssttrreeeett,,  KKrraassnnooddaarr,,  335500004422,,  RRuussssiiaann  FFeeddeerraattiioonn  

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__________________________________________   SS..  GGaalliittsskkiiyy  

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__________________________________________  

II..  KKuullaakkoovvaa  

sseeaall  

KKRRAASSNNOODDAARR  22001122  

  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
2 

 
  
 
TABLE OF CONTENTS 

11..  KKEEYY  FFIINNAANNCCIIAALL  AANNDD  OOPPEERRAATTIINNGG  RREESSUULLTTSS ............................................................5 
22..  MMIISSSSIIOONN ..................................................................................................................................7 
33..  CCHHIIEEFF  EEXXEECCUUTTIIVVEE  OOFFFFIICCEERR’’SS  SSTTAATTEEMMEENNTT................................................................8 
44..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPEERRSSOONN  IINN  TTHHEE  PPOOSSIITTIIOONN  OOFF  AA  SSOOLLEE  EEXXEECCUUTTIIVVEE  
BBOODDYY .............................................................................................................................................9 
55..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOLLLLEEGGIIAALL   EEXXEECCUUTTIIVVEE   BBOODDYY   MMEEMMBBEERRSS  
((MMAANNAAGGEEMMEENNTT  BBOOAARRDD))  aass  ooff  DDeecceemmbbeerr  3311,,  22001111 ........................................................10 
66..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  BBOOAARRDD  MMEEMMBBEERRSS  aass  ooff  DDeecceemmbbeerr  3311,,  22001111 ................13 
77..  RREEPPOORRTT  OOFF  TTHHEE  BBOOAARRDD  OONN  22001111  OOPPEERRAATTIIOONNSS .....................................................20 
88..  MMAAIINN  22001111  CCOORRPPOORRAATTEE  EEVVEENNTTSS..................................................................................26 
99..  PPOOSSIITTIIOONN  OOFF  TTHHEE  CCOOMMPPAANNYY  IINN  IINNDDUUSSTTRRYY...........................................................28 
1100..  PPRRIIOORRIITTYY  AARREEAASS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  OOPPEERRAATTIIOONNSS .......................................41 
1111..  PPRRIIOORRIITTYY  DDIIRREECCTTIIOONNSS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  DDEEVVEELLOOPPMMEENNTT.......................43 
1122..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPAAIIDD  DDIIVVIIDDEENNDDSS............................................................45 
1133..  SSEECCUURRIITTIIEESS.........................................................................................................................46 
1144..  TTRRAANNSSAACCTTIIOONNSS,,  CCOONNSSIIDDEERREEDD  MMAAJJOORR  TTRRAANNSSAACCTTIIOONNSS  AACCCCOORRDDIINNGG  TTOO  
TTHHEE   FFEEDDEERRAALL   LLAAWW   ““OONN   JJOOIINNTT--SSTTOOCCKK   CCOOMMPPAANNIIEESS””,,   MMAADDEE   WWIITTHHIINN   TTHHEE  
YYEEAARR  22001111 ...................................................................................................................................58 
1155..   LLIISSTT   00FF   22001111   TTRRAANNSSAACCTTIIOONNSS   DDEECCLLAARREEDD   AASS   RREELLAATTEEDD--PPAARRTTYY   IINN  
AACCCCOORRDDAANNCCEE  WWIITTHH  TTHHEE  FFEEDDEERRAALL  LLAAWW  OONN  ““JJOOIINNTT--SSTTOOCCKK  CCOOMMPPAANNIIEESS”” .60 
1166..  MMAAIINN  RRIISSKK  FFAACCTTOORRSS  RREELLAATTEEDD  TTOO  TTHHEE  ССOOMMPPAANNYY  OOPPEERRAATTIIOONN ................83 
1177..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOMMPPLLIIAANNCCEE   WWIITTHH   TTHHEE   FFFFMMSS   CCOODDEE   OOFF  
CCOORRPPOORRAATTEE  CCOONNDDUUCCTT  OOFF  RRUUSSSSIIAANN  FFEEDDEERRAATTIIOONN   .............................................110 
1188..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   AAUUDDIITTOORR   AANNDD   TTHHEE   CCOONNSSUULLTTAANNTT   OOFF   TTHHEE  
CCOOMMPPAANNYY ...............................................................................................................................125 
19. 
INFORMATION  ON  VOLUMES  OF  ENERGY  RESOURCES  UTILIZATION 
WITHIN THE YEAR 2011 ......................................................................................................127 

AANNNNEEXX  TTOO  22001111  AANNNNUUAALL  RREEPPOORRTT  OOFF  OOJJSSCC  ““MMAAGGNNIITT”” 

ANNEX  №  1:  Consolidated  financial  statements  of  OJSC  “Magnit”  for  the  year 
ended December 31, 2011  
ANNEX № 2: RAS Accounting report of JSC “Tander” for the year 2011  
ANNEX № 3: RAS Accounting report of OJSC “Magnit” for the year 2011  

3 

 
 
 
 
 
 
 
 
 
 
 
 
4 

 
11..  KKEEYY  FFIINNAANNCCIIAALL  AANNDD  OOPPEERRAATTIINNGG  RREESSUULLTTSS  

201 key operating results: 

Number of opened stores, NET 

convenience stores 

hypermarkets 

cosmetics stores 

convenience stores 

hypermarkets 

cosmetics stores 

convenience stores 

hypermarkets 

cosmetics stores 

convenience stores 

hypermarkets 

cosmetics stores 

Total number of stores 

Selling space, th sq. m. 

Number of customers, mn 

LFL results: 

1 254 

1,004 

42 

208 

5 309 

5 006 

93 

210 

1 970,16 

1 637,83 

282,24 

50,09 

1 644,43 

1 550,27 

90,17 

3,98 

LFL growth 12М 2011 – 12М 20101  Convenience stores  Hypermarkets  Total 
9,67% 
Average ticket (excl. VAT), RUR 
1,29% 
Traffic 
11,09% 
Sales, RUR 

10,17% 
1,29% 
11,59% 

5,26% 
1,32% 
6,65% 

1 Based on 1 956 convenience stores which were opened by July 1, 2009 and 14 hypermarkets which were opened by May 1, 2009, i.e. 
based on the result of the convenience stores that had been operating for not less than six months and hypermarkets that had been 
operating for not less than eight months and have achieved a mature level of sales. 

5 

 
 
 
 
 
 
 
 
 
 
 
                                                 
convenience stores2 

hypermarkets2 

cosmetics stores2 

wholesale2 

convenience stores2 

hypermarkets2 

cosmetics stores2 

wholesale2 

2011 key financial results: 

Net sales, mn RUR 

Net sales, mn US$34 

Gross profit, mn RUR 

Gross profit, mn US$3 

Gross margin, % 

EBITDAR, mn RUR. 

EBITDAR, mn US$ 

EBITDAR margin, % 

EBITDA, mn RUR 

EBITDA, mn US$ 

EBITDA margin, % 

EBIT, mn RUR 

EBIT, mn US$ 

EBIT margin, % 

Net profit, mn RUR 

Net profit, mn US$3 

Net profit margin, % 

Market capitalization, mn RUR5 

Market capitalization, mn USD6 

2 Management accounts 
3 Audited financial statements prepared in accordance with IFRS 
4 Based on the average exchange rate for 2011 of 29,3874 RUR per US$ 1 
5 CJSC «MICEX Stock Exchange» 
6 Based on the exchange rate for 30.12.2011 of 32,0197 RUR per US$ 1 

6 

335 699,95 

287 731,79 

46 982,79 

892,82 

92.55 

11 423,26 

9 790,99 

1 598,74 

30,38 

3,15 

81 663,45 

2 778,86 

24,33% 

34 636,97 

1 178,63 

10,32% 

27 604,14 

939,32 

8,22% 

19 624,21 

667,78 

5,85% 

12 303,84 

418,68 

3,67% 

261 649,67 

8 171,52 

 
 
 
 
 
 
                                                 
22..  MMIISSSSIIOONN  

“WWee   wwoorrkk   hhaarrdd   ttoo   iinnccrreeaassee   tthhee   pprroossppeerriittyy   ooff   oouurr   ccuussttoommeerrss   bbyy  

mmiinniimmiizziinngg  tthheeiirr  eexxppeennddiittuurree  oonn  qquuaalliittyy  ccoonnssuummeerr  ggooooddss  tthhrroouugghh::  

--  EEffffiicciieenntt  uussee  ooff  tthhee  CCoommppaannyy''ss  rreessoouurrcceess;;  

--  OOnn--ggooiinngg  iimmpprroovveemmeennttss  iinn  tteecchhnnoollooggyy;;  

--  AAddeeqquuaattee  ccoommppeennssaattiioonn  ffoorr  oouurr  eemmppllooyyeeeess”” 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
33..  CCHHIIEEFF  EEXXEECCUUTTIIVVEE  OOFFFFIICCEERR’’SS  SSTTAATTEEMMEENNTT  

“In 2011 we strengthened our market positions and this is a very positive result for us. 
We overcame the negative EBITDA margin dynamics of the first half of the year and, in 
our opinion, we did a good job on the cost side. This year was the most successful for 
us in terms of store openings: and it is over the course of time that we will understand 
how  interesting  this  year  was  to  us.  Because  it  is  quite  a  hard  work  to  open  1 000 
stores,  42  hypermarkets  and  200  cosmetics  stores  and  we  are  satisfied  with  what  we 
did. 

Besides  we  conducted  share  placement  this  year.  It  was  not  easy  and  we  thank 
investors for trusting us so that this placement was completed. 

These are the main events and the results of the year 2011 – generally we are satisfied 
with  its  takeaways  and  are  grateful  to  our  investors  for  their  support  during  this 
time.” 
. 

Chief Executive Officer of OJSC “Magnit” 
Sergey Galitskiy 

8 

 
 
 
 
 
 
 
 
 
 
 
44..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   PPEERRSSOONN   IINN   TTHHEE   PPOOSSIITTIIOONN   OOFF   AA  

SSOOLLEE  EEXXEECCUUTTIIVVEE  BBOODDYY  

As  of  April  13,  2006  Sergey  Galitskiy  is  elected  a  Chief  Executive  Officer  by  the 
resolution of the Board of directors of April 12, 2006. On March 31, 2009 the Board of directors 
(minutes of 31.03.2009) has adopted a decision on prolongation of the chief executive officer’s 
authorities for the new period.  

Biographical information of the person in the position of a sole executive body: 

Name: Sergey Galitskiy 
Date of birth: 14.08.1967 
Education:  Mr.  Galitskiy  graduated  from  Kuban  State  University  with  a  degree  in 

Economics in 1992 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 01.04.2004 – present day 
Organization: OJSC “Magnit” 
Position: member of the Board; 

2) Period: 13.04.2006 – present day 
Organization: OJSC “Magnit” 
Position: CEO; 

3) Period: 15.07.2010 – present day 
Organization: OJSC “Magnit” 
Position: Chairman of the Management board. 

Stockholding of CEO in the Company’s share capital: 38,6659% (as of 31.12.2011). 
Ordinary shares, owned by CEO: 38,6659% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

CCEEOO   RREEMMUUNNIIRRAATTIIOONN   CCRRIITTEERRIIAA   AANNDD   AAMMOOUUNNTT   OOFF   CCEEOO   RREEMMUUNNEERRAATTIIOONN  
((RREEFFUUNNDD   OOFF   CCHHAARRGGEESS))   PPAAIIDD   AACCCCOORRDDIINNGG   TTOO   TTHHEE   RREESSUULLTTSS   AACCHHIIEEVVEEDD   IINN   TTHHEE  
FFIINNAANNCCIIAALL  YYEEAARR  

Under Clause 6 of Regulations “On the chief executive officer of OJSC “Magnit”, ratified 
by the resolution of the annual general shareholders’ meeting of 24.06.2010 (minutes of meeting 
of  28.06.2010  and  previous  editions),  the  wage  rate  and  other  payments  set  upon  CEO  are 
determined by the labor contract agreed with CEO. 

Remuneration of CEO of OJSC “Magnit” in 2011 amounted to 72,017,011.00  rubles. 

9 

 
 
 
 
 
 
 
 
 
 
  
 
 
IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOLLLLEEGGIIAALL   EEXXEECCUUTTIIVVEE   BBOODDYY  

55..  
MMEEMMBBEERRSS  ((MMAANNAAGGEEMMEENNTT  BBOOAARRDD))  aass  ooff  DDeecceemmbbeerr  3311,,  22001111 

Name: Sergey Galitskiy - Chairman of the Management board 
Date of birth: 14.08.1967 
Education:  Mr.  Galitskiy  graduated  from  Kuban  State  University  with  a  degree  in 

Economics in 1992 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 01.04.2004 – present day 
Organization: OJSC “Magnit” 
Position: member of the Board; 

2) Period: 13.04.2006 – present day 
Organization: OJSC “Magnit” 
Position: CEO; 

3) Period: 15.07.2010 – present day 
Organization: OJSC “Magnit” 
Position: Chairman of the Management board. 

Stockholding of CEO in the Company’s share capital: 38, 6659% (as of 31.12.2011). 
Ordinary shares, owned by CEO: 38, 6659% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Name: Alexander Barsukov 
Date of birth: 08.07.1977 
Education:  higher  -  graduated  from  Rostov  Law  Institute  of  Ministry  of  interior  of 

Russian Federation with a degree in law in 1998. 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 02.10.2006 – 15.07.2008 
Organization: JSC “Tander”  
Position: Naberezhnye Chelny Branch Manager; 

2) Period: 16.07.2008 –  present days 
Organization: JSC “Tander” 
Position: Hypermarkets sales director; 

3) Period: 15.07.2010 – present days 

10 

 
  
 
 
 
 
 
 
 
 
 
 
 
Organization: OJSC “Magnit” 
Position: Management board member. 

Stockholding of the person in the Company’s share capital: 0.0004% (as of 31.12.2011). 
Ordinary shares, owned by the person: 0.0004% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Name: Nikita Churikov 
Date of birth: 02.10.1982 
Education:  higher  -  graduated  from  Kuban  State  University  with  a  degree  in  Law  in 

2004. 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 02.10.2006 – 26.10.2007 
Organization: JSC AUK “Status" 
Position: Chief specialist of law department with head of department duties; 

2) Period: 29.10.2007 – 01.06.2008 
Organization: JSC "Tander" 
Position: Leading lawyer of corporate governance department; 

3) Period: 02.06.2008 – 03.05.2009 
Organization: JSC "Tander" 
Position: deputy head of corporate governance department; 

4) Period: 04.05.2009 – present days 
Organization: JSC "Tander" 
Position: head of corporate governance department; 

5) Period: 13.07.2011– present days 
Organization: OJSC "Magnit" 
Position: Member of the Management Board; 

Stockholding of the person in the Company’s share capital: 0.00004% (as of 31.12.2011). 
Ordinary shares, owned by the person: 0.00004% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Name: Alexander Pisarenko 
Date of birth: 11.04.1964 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
Education: higher - graduated from Krasnodar Polytechnic Institute in 1986, mechanic 

engineer of refrigeration and compressor equipment. 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 22.05.2006 – 05.08.2007 
Organization: JSC “Tander” 
Position: Povolzhsky area manager; 

2) Period: 06.08.2007 – 30.11.2007 
Organization: JSC “Tander” 
Position: Area Manager, Area Directorate; 

3) Period: 01.12.2007 – 20.04.2008 
Organization: JSC “Tander” 
Position: Area Manager, Staff; 

4) Period: 21.04.2008 – present day 
Organization: JSC “Tander” 
Position: “Magnit” stores Sales Director;  

5) Period: 15.07.2010 – present days 
Organization: OJSC “Magnit" 
Position: Management board member. 

Stockholding of the person in the Company’s share capital: 0.0018% (as of 31.12.2011). 
Ordinary shares, owned by the person: 0.0018% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

RREEMMUUNNIIRRAATTIIOONN   CCRRIITTEERRIIAA   AANNDD   AAMMOOUUNNTT   OOFF   RREEMMUUNNEERRAATTIIOONN   ((RREEFFUUNNDD   OOFF  
CCHHAARRGGEESS))  OOFF  MMEEMMBBEERRSS  OOFF  CCOOMMPPAANNYY’’SS     MMAANNAAGGEEMMEENNTT  
PPAAIIDD  
FFOOLLLLOOWWIINNGG  TTHHEE  RREESSUULLTTSS  OOFF  TTHHEE  RREEPPOORRTTIINNGG  YYEEAARR  

BBOOAARRDD  

According  to  Regulations  on  collegial  executive  body  (Management  Board)  of  OJSC 
“Magnit”  the  remuneration  of  a  Management  Board  member  consists  of  remuneration  under 
labor  contract  or  additional  agreement  to  it.  The  Management  Board  members  can  be 
remunerated  every  year  from  the  amount  of  net  profit  according  year  accounting  report. 
Payment terms and order shall be determined by the Board of directors. The salary for the work 
within Management Board according to labor contract constitutes 50 000 rubles.  
The remuneration to Management Board members of OJSC “Magnit” paid in 2011 amounted to 
2,447,607.28 rubles (the amount does not include the remuneration received by S. Galitskiy as 
chief executive officer). 

12 

 
 
 
 
 
 
 
 
 
  
 
 
66..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  BBOOAARRDD  MMEEMMBBEERRSS  aass  ooff  DDeecceemmbbeerr  3311,,  22001111  

Khachatur Pombukhchan –  the Chairman of the Board 
Date of birth: 16.03.1974. 
Education:  a  graduate  of  Kuban  State  University,  applied mathematics,  1996;  Russian 

Corresponding finance and economics institute with a degree in Economics, 2000. 

Positions  occupied  in  the  issuer  and  other  companies  in  the  last  five  years  including 

plural offices 

1) Period: 02.03.2006 – 03.05.2008 
Organization: JSC “Tander” 
Position: Marketing director; 

2) Period: 29.11.2006 – 26.05.2009 
Organization: JSC “Digital Gallery” 
Position: member of the Board; 

3) Period: 09.01.2008 – 03.05.2008 
Organization: ЗАО «Тандер» 
Position: first Deputy CFO (joint appointment); 

4) Period: 04.05.2008 – 30.06.2008 
Organization: JSC “Tander” 
Position: first Deputy CFO; 

5) Period: 19.06.2008 – present day 
Organization: LLC “Magnit Finance” 
Position: CEO; 

6) Period: 25.06.2008 – present day 
Organization: OJSC “Magnit” 
Position: member of the Board; 

7) Period: 01.07.2008 – present day 
Organization: JSC “Tander” 
Position: CFO; 

8) Period: 01.07.2008 – present day 
Organization: OJSC “Magnit” 
Position: CEO; 

9) Period: 15.12.2008 – 01.04.2009 
Organization: LLC “Magnit – Nizhniy Novgorod” 
Position: member of the Board; 

10) Period: 13.12.2008 –24.02.2009 
Organization: LLC “Tandem” 
Position: member of the Board. 

13 

 
 
 
 
 
 
 
 
 
 
 
 
11) Period: 24.06.2010 – present day 
Organization: OJSC “Magnit” 
Position: Chairman of the BOD. 

Stockholding of the person in the Company’s share capital: 0.0046% (as of 31.12.2011). 
Ordinary shares, owned by the person: 0.0046% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of Chairman of the Board during the reporting period: 

Operation 

Number of shares 

Type of shares 

Acquisition of 

Ordinary nominal 

securities 

Acquisition of 

securities 

2 120 

1 607 

uncertified shares 

Ordinary nominal 

uncertified shares 

Acquisition of 

Ordinary nominal 

securities 

Acquisition of 

securities 

Acquisition of 

securities 

Acquisition of 

securities 

Acquisition of 

securities 

75 

83 

75 

80 

90 

95 

uncertified shares 

Ordinary nominal 

uncertified shares 

Ordinary nominal 

uncertified shares 

Ordinary nominal 

uncertified shares 

Ordinary nominal 

uncertified shares 

Ordinary nominal 

20.09.2011 

Acquisition of 

№ 

Date of 

operation 

1 

11.01.2011 

2 

18.04.2011 

3 

25.04.2011 

4 

18.05.2011 

5 

20.06.2011 

6 

20.07.2011 

17.08.2011 

7 

8 

14 

 
 
 
 
securities 

uncertified shares 

9 

21.10.2011 

105 

Acquisition of 

Ordinary nominal 

securities 

uncertified shares 

Andrey Arutyunyan 
Date of birth: 12.01.1969. 
Period:  a graduate of Kuban State University with a degree in Economics, 1991. 
Positions  occupied  in  the  issuer  and  other  companies  in  the  last  five  years  including 

plural offices: 

1) Period: 01.12.2003 – present day. 
Organization: OJSC “Magnit”. 
Position: first Deputy CEO; 

2) Period: 01.04.2004 – 24.06.2008. 
Organization: OJSC “Magnit”. 
Position: Chairman of the Board; 

3) Period: 01.10.2004 – 30.06.2009 
Organization: JSC «Tander». 
Position: Director of Development department; 

4) Period: 30.01.2006 – 01.04.2009. 
Organization: LLC “Magnit – Nizhniy Novgorod”. 
Position: Chairman of the Board; 

5) Period: 25.06.2008 – present day. 
Organization: OJSC “Magnit”. 
Position:  member of the Board; 

6) Period: 13.12.2008 – 24.02.2009. 
Organization: LLC “Tandem”. 
Position:  member of the Board. 

7) Period: 01.07.2009 – present day 
Organization: JSC «Tander». 
Position: Deputy chief executive officer in charge of development.  

Shareholding of the person in the issuer’s charter capital: 0. 2024% (as of 31.12.2011). 
Ordinary shares owned by the person: 0.2024% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of Board member during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

15 

 
 
 
 
 
 
 
 
 
 
 
Valeriy Butenko  
Date of birth: 25.11.1965 
Education: higher - in 1988 graduated from Novorossiysk higher engineering sea  

school  - navigator engineer. 

Positions  occupied  in  the  issuer  and  other  companies  in  the  last  five  years  including 

plural offices: 

1)  Period: 01.03.2004- 31.07.2009 
Organization: JSC «Tander» 
Position: Director in charge of reviser and analytical job; 

2)  Period: 29.05.2005- 31.03.2009 
Organization: JSC «Tander» 
Position: Member of the Revision Committee; 

3)  Period: 01.04.2004- 24.06.2009 
Organization: OJSC “Magnit” 
Position: Chairman of the Revision Committee;  

4)  Period: 25.06.2009 – present days 
Organization: OJSC “Magnit” 
Position: Member of the Board of directors; 

5) Period: 01.08.2009- present days 
Organization: JSC «Tander» 
Position: Deputy chief executive officer in charge of reviser and analytical job.  

Shareholding of the person in the issuer’s charter capital: 0. 0784% (as of 31.12.2011). 
Ordinary shares owned by the person: 0. 0784% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares made by 

the Board member during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Sergey Galitskiy 
Date of birth: 14.08.1967 
Education:  Mr.  Galitskiy  graduated  from  Kuban  State  University  with  a  degree  in 

Economics in 1992 

1) Period: 01.04.2004 – present day 
Organization: OJSC “Magnit” 
Position: member of the Board; 

2) Period: 13.04.2006 – present day 
Organization: OJSC “Magnit” 
Position: CEO; 

16 

 
 
 
 
 
 
 
 
  
 
 
3) Period: 15.07.2010 – present day 
Organization: OJSC “Magnit” 
Position: Chairman of the Management board. 

Stockholding of CEO in the Company’s share capital: 38, 6659% (as of 31.12.2011). 
Ordinary shares, owned by CEO: 38, 6659% (as of 31.12.2011). 

Information on transactions of acquisition/alienation of the Company’s shares, made by 

the person in the position of a sole executive body during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Alexander Zayonts 
Date of birth: 10.01.1967 
Education: higher, Moscow D. Mendeleev Institute of Chemical Technology – chemical-

process engineer. 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 04.2003 - 12.2007 
Organization: OJSC “M.Video Company” 
Position: vice-president, BOB Member; 

2) Period: 01.2008 – present days 
Organization: LLC "Domashniy Interier" 
Position: General Director; 

3) Period: 01.12.2009 – present days 
Organization: LLC "Obiedinennye resursy" 
Position: BOD member; 

4) Period: 24.06.2010 – present days 
Organization: OJSC "Magnit" 
Position: BOD member. 

Shareholding of the person in the Company’s charter capital: no share. 
Ordinary shares owned by the person: no share. 

Information on transactions of acquisition/alienation of the Company’s shares made by 

the Board member during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Alexey Makhnev 
Date of birth: 24.05.1976 

17 

 
 
 
 
 
 
 
 
 
 
 
 
 
Education: higher - in 1998  graduated from Saint Petersburg University of 

economics and finance - Ph.D. in Economics  

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 12.2006 – 08.2007 
Organization: LLC “Deutsche Bank” 
Position: director, corporate finance governance. 

2) Period: 09.2007– 12.2008 
Organization: LLC “Morgan Stanley Bank” 
Position: vice president, investment banking Department; 

3) Period: 12.2008 – 05.2009 
Organization: LLC “Morgan Stanley Bank” 
Position: executive director, investment banking Department; 

4) Period: 05.2009– present days 
Organization: CJSC “VTB Capital” 
Position: managing director, Head of Consumer sector and Retail direction, investment 

banking on global markets Department; 

5) Period: 25.06.2009 – present days 
Organization: OJSC "Magnit" 
Position: member of the board of directors. 
Shareholding of the person in the issuer’s charter capital: no share. 
Ordinary shares owned by the person: no share. 
Information on transactions of acquisition/alienation of the Company’s shares made by 

the Board member during the reporting period: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

Aslan Skhachemukov 
Date of birth: 22.08.1962 
Education:  higher  –  in  1987  graduated  from  of  Krasnodar  Order  of  the  Red  Banner  of 

Labour Polytechnic Institute, industrial engineer. 

Positions occupied in the Company and other companies in the last five years including 

plural offices: 

1) Period: 01.07.04 – 15.10.07 
Organization: OJSC "Kubanskiy Standart" 
Position: Chairman of the BOD; 

2) Period: 01.10.07 – present days 
Organization: JSC «Tander» 
Position: Deputy General Director; 

3) Period: 23.06.2011 – present days 

18 

 
 
 
 
 
 
 
 
 
 
Organization: OJSC «Magnit» 
Position: member of the BOD; 

Shareholding of the person in the issuer’s charter capital: 0.0009% (as of 31.12.2011). 
Ordinary shares owned by the person: 0.0009% (as of 31.12.2011). 
Information on transactions of acquisition/alienation of the Company’s shares made by 

the person occupying the position of a Board member: 

During the reporting period no transactions of acquisition/alienation of the Company’s 

shares were made. 

RREEMMUUNNIIRRAATTIIOONN   CCRRIITTEERRIIAA   AANNDD   AAMMOOUUNNTT   OOFF   RREEMMUUNNEERRAATTIIOONN   ((RREEFFUUNNDD   OOFF  
CCHHAARRGGEESS))   OOFF   EEVVEERRYY   MMEEMMBBEERR   OOFF   CCOOMMPPAANNYY’’SS   BBOOAARRDD   OOFF   DDIIRREECCTTOORRSS   PPAAIIDD  
AACCCCOORRDDIINNGG  TTOO  TTHHEE  RREESSUULLTTSS  AACCHHIIEEVVEEDD  IINN  TTHHEE  RREEPPOORRTTIINNGG  YYEEAARR  

According  to  Regulations  “On  OJSC  “Magnit”  Board  of  Directors”,  ratified  by  the 
resolution  of  the  annual  General  Shareholders’  meeting  of  24.06.2010  (minutes  of  meeting  of 
28.06.2010),  remuneration  of  the  Board  members  is  paid  upon  the  resolution  of  general 
shareholders’ meeting in the form of remuneration for participation in the board operation and 
remuneration for the achieved results. 

Remuneration for participation in the board operation amounts to 120,000 (one hundred 

twenty thousand) rubles per month. 

Remuneration  to  the  independent  director  for  participation  in  the  board  operation 

amounts to 30,000 (thirty thousand) USD per year, additionally  

 - 2,000 (two thousand) US dollars for participation by personal presence in each meeting 

in the form of joint presence of the board,  

 -  500  (hundred)  US  dollars  for  participation  by  directing  the  written  opinion  for  each 
meeting  in  the  form  of  joint  presence  of  the  board,  or  for  participation  in  each  meeting  in 
absentee form.  

Year-end bonus, based on the operation results, is also paid to the members of the board 
in addition to the remuneration. Fixed amount of year-end bonus is paid to the members of the 
board  after  approval  of  appropriate  annual  financial  report  by  the  general  shareholders’ 
meeting of the Company. 

On June 23, 2011 the General shareholders´ meeting made a decision not to pay year-end 

bonus, based on the operation results (minutes of 23.06.2011) 

In 2011 upon the resolution of shareholders’ meeting of 23.06.2011 (minutes of meeting 
of  23.06.2011)  the  Board  members  were  paid  remuneration  for  participation  in  the  board 
operation  in  2010  in  the  amount  of  8,853,100.00  (eight  million  eight  hundred  fifty  three 
thousand one hundred) rubles 00 kopecks. 

19 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
77..  RREEPPOORRTT  OOFF  TTHHEE  BBOOAARRDD  OONN  22001111  OOPPEERRAATTIIOONNSS  

Within 2011 the Board of directors of OJSC “Magnit” operated in two structures. 
The structure of the Board of directors (elected by annual general shareholders’ meeting 

on June 24, 2010, minutes of June 28, 20010): 

№  

Full name of a member of the board of directors 

Date of birth 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

  Andrey Arutyunyan 

  Valeriy Butenko 

  Sergey Galitskiy 

  Alexander Zayonts 

  Alexey Makhnev  

  Khachatur Pombukhchan 

  Dmitry Chenikov 

12.01.1969 

25.11.1965 

14.08.1967 

10.01.1967 

24.05.1976 

16.03.1974 

08.09.1965 

The structure of the Board of directors (elected by annual general shareholders’ meeting 

on June 23, 2011, minutes of June 23, 2011): 

№  

Full name of a member of the board of directors 

Date of birth 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

  Andrey Arutyunyan 

  Valeriy Butenko 

  Sergey Galitskiy 

  Alexander Zayonts 

  Alexey Makhnev  

  Khachatur Pombukhchan 

  Aslan Shkhachemukov 

12.01.1969 

25.11.1965 

14.08.1967 

10.01.1967 

24.05.1976 

16.03.1974 

22.08.1962 

The  current  Board  of  directors  includes  four  independent  directors;  they  are  Valeriy 

Butenko, Alexander Zayonts, Alexey Makhnev, and Aslan Shkhachemukov. 

Khachatur  Pombukhchan  was  elected  a  Chairman  of  the  Board  of  directors  by  the 
unanimous resolution at the first Board meeting of 13.07.2011, Valeriy Butenko was appointed a 
Deputy Chairman and Andrey Arutyunyan was elected a Secretary of the Board. 

The  Board  of  directors  of  the  Company  operated  under  the  Law  “On  joint-stock 
companies”  and  the  Charter  of  the  Company,  Regulations  of  the  Board  of  directors  of  OJSC 
“Magnit”, and Regulations of the Committees of the Board of directors. 

According to the provisions of the corporate documents, during the reporting period the 
following  committees  of  the  Board  operated  to  provide  its  efficiency  and  prepare  the  most 
important issues attributed to the competence of the Board of directors: 

20 

 
 
 
 
 
 
 
HR and Remuneration Committee of the Board of Directors: 

Full name of a member of the board of 
directors 

Position in the committee 

Alexey Makhnev 

Valeriy Butenko  

Alexander Zayonts 

chairman of the committee 

member of the committee 

member of the committee 

Audit Committee of the Board of Directors: 

Full name of a member of the board of 
directors 

Position in the committee 

Alexander Zayonts 

Alexey Makhnev 

chairman of the committee 

member of the committee 

Aslan Shkhachemukov 

member of the committee 

№  

1 

2 

3 

№  

1 

2 

3 

During  2011  the  Board  of  directors  held  19  meetings  and  examined  100  issues. All  the 

meetings of the Board of directors were held in the form of joint presence. 

Main issues considered by the Board of directors in 2011: 

Date of meeting 

Considered issues 

04.02.2011 

04.02.2011 

04.02.2011 

04.02.2011 

04.02.2011 

03.03.2011 

23.03.2011 

25.04.2011 

25.04.2011 

16.05.2011 

Suggestions  on  the  issues  to  be  placed  on  the  agenda  of  the  annual 
shareholders’ meeting were viewed. 
The nominees for election into the Board of directors were considered and 
put in the list at the annual shareholders’ meeting. 
The nominees for the auditor position were considered and put in the list at 
the annual shareholders’ meeting. 
The  decisions  on  securities  issue  (exchange-traded  bonds  to  the  bearer  of 
BO-05, BO-06 series) were made. 
The  decision  on  approval  of  the  major  transaction  on  placement  of    the 
exchange-traded  bonds  of  BO-05,  BO-06  series  by  open  subscription  was 
made. 
The decision on approval of transaction under the paragraph 33,  point 14.2 
of the article 14.2 of OJSC “Magnit”. 
The  decision  on  calling  of  the  extraordinary  shareholders’  meeting  was 
adopted. 
The decision on calling of the annual shareholders’ meeting was adopted. 
The annual report over 2010 financial year was preliminarily approved and 
was submitted for consideration of the general shareholders’ meeting. 
The  recommendations  to  the  general  shareholders’  meeting  on  the  profit 
distribution, including the dividend amount on OJSC “Magnit” shares and 
procedure of it’s payment, and losses following the results of 2010 financial 
year were approved. 

21 

 
 
 
 
The  recommendations  to  the  general  shareholders’  meeting  on  the 
dividend amount on OJSC “Magnit” shares and procedure of it’s payment 
following the results of the 1st quarter 2011 financial year were approved. 
The decision on approval of the related party transaction was adopted. 
The decision on disposal of the share in the charter capital of LLC “Magnit 
– Nizhniy Novgorod” owned by the Company was adopted. 
The Chairman of the Board of directors, the Deputy Chairman of the Board 
of directors and the Secretary of the Board of OJSC “Magnit” were elected 
The  members  of  the  Audit  Committee  of  the  Board  of  directors  of  OJSC 
“Magnit” and its Chairman were elected 
The  members  of  the  HR  and  Remuneration  Committee  of  the  Board  of 
directors of OJSC “Magnit” and its Chairman were elected 
The members of Management Board were elected. 
The decision on approval of the related party transaction was adopted. 
The  decision  on  placement  of  securities  (exchange-traded  bonds  to  the 
bearer of BO-07, BO-08, BO-09 series) was adopted. 
The  decision  to  approve  the  major  transaction  on  placement  of  securities 
(exchange-traded  bonds  to  the  bearer  of  BO-07,  BO-08,  BO-09  series)  was 
adopted. 
The  decision  on  determination  of  OJSC  “Magnit”  business  priorities  was 
adopted. 
The decisions on approval of the related party transactions were adopted. 
The  decision  on  calling  of  the  extraordinary  shareholders’  meeting  was 
adopted. 
The decisions on approval of the related party transactions were adopted. 
The decision on augmentation of OJSC “Magnit” charter capital by public 
offering of additional shares was adopted. 
The  Decision  on  additional  securities  issue  and  the  Prospectus  were 
ratified. 
The  decision  on  the  determination  of  the  price  of  the  transaction  the 
approval  of  which  is  included  to  the  agenda  of  the  extraordinary  general 
shareholders’ meeting was adopted. 
The decision on approval of the related party transaction was adopted. 
The decision on approval of related party transaction was adopted. 
The decision on determination of the price for major transaction (Placement 
Agreement) was adopted.  
The decision on approval of the major transaction was adopted.  
The  price  of  securities  placement  (ordinary  registered  shares  of  OJSC 
“Magnit”) was determined.  
The decisions on approval of the related party transactions were adopted.  
The decisions on ratification of the Regulations on Bonus Programme and 
CEO’s HR and remunerations Committee of JSC “Tander” was adopted.  
The decision on payment of bonus to the person in the position of CEO of 
OJSC “Magnit” following 2011 results was adopted.  
The  decision  on  approval  of  the  additional  agreement  to  the  contract 
entered  with  a  person  executing  the  sole  executive  body  powers  of  OJSC 
“Magnit” was adopted.  

16.05.2011 

20.06.2011 

20.06.2011 

13.07.2011 

13.07.2011 

13.07.2011 

13.07.2011 
13.07.2011 

14.07.2011 

14.07.2011 

30.08.2011 

30.08.2011 

06.10.2011 

06.10.2011 

06.10.2011 

06.10.2011 

27.10.2011 

09.11.2011 
28.11.2011 

30.11.2011 

30.11.2011 

02.12.2011 

22.12.2012 

22.12.2012 

27.12.2011 

27.12.2011 

22 

 
27.12.2011 

The  decision  on  approval  of  the  additional  agreement  to  the  contract  on 
sale and purchase of share in the charter capital of LLC “Magnit – Nizhniy 
Novgorod” was adopted.  

Besides, within the reporting period the issues relating to the determination position of 
the OJSC “Magnit” on the realization of the voting rights on the Company’s stocks and shares 
of  the  other  organizations  (economic  companies)  were  examined  by  the  Board  of  directors  of 
OJSC “Magnit” in accordance with the Clause 14.2 of the Charter. Thus, the meetings with the 
examined issues concerning the definition of the OJSC “Magnit” representative position under 
the realization of the voting rights on the Company’s owned shares of CJSC “Tander”, share in 
LLC “Magnit Finance”, LLC “Magnit - Ninzhniy Novgorod”, LLC “Tandem” and “AgroTorg” 
were held in February, March, April, June, July, August, September, October, November,  and 
December of the year 2011. 

The management of the Company achieved the following results in 2011: 

1. Revenue of the Company increased by 42.13% from 236,193.55 million rubles in 2010 
to 335,699.95 million rubles in 2011. Top line growth was due to an increase in selling space as 
well  as  to a  11.09%  increase  of like-for-like sales  (excl.  VAT).  Revenue  growth in  dollar  terms 
amounted to 46.88%: from US$ 7,777.40 million to US$ 11,423.26 million7. 

2.  During  2011  the  Company  added  1,254  stores  (1,004  convenience  stores,  42 
hypermarkets and 208 cosmetics stores). The total store base as of December 31, 2011 reached 
5,309 stores (5,006 convenience stores, 93 hypermarkets and 210 cosmetics stores). Total selling 
space of the stores increased by 38.51% from 1,422.38 thousand sq. m. to 1,970.16 thousand sq. 
m. 

3.  Number  of  customers  increased  by  26.31%  from  1,301.90  million  in  2010  to  1,644.43 

million in 2011. 

4. Share of sales of private label products in 2011 increased insignificantly to 14% while 
the number of private label SKUs increased from 614 in 2010 to 637 in 2011. The Company plans 
to further increase the share of sales of the private label products firstly by expanding the offer 
of these products in “Magnit” hypermarkets mainly in the non-food segment. 

7 Based on the average exchange rate for 2011 of 29.3874 RUR per 1 US$, 2010 – 30.3692 RUR per 1 US$. 

23 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
Number of Items 

Share in Retail Sales 

5.  In  2011  the  Company  opened  owned  distribution  centers  in  Erzovka  village 
(Volgograd  region),  Dzerzhinsk  (Nizhny  Novgorod  region)  and  Izhevsk.  Launch  of  the  new 
distribution  centers  improved  the  quality  of  service  in  the  Volga  and  Central  regions.  Total 
space of 14 distribution centers as of December 31, 2011 amounted to 323,431 thousand sq. m. 

6.  During  the  reporting  year  the  fleet  of  the  Company’s  vehicles  increased  by  1,264 
trucks, total number of vehicles amounted to 3,906 which resulted in the considerable reduction 
of transportation costs. 

7.  In  2011  the  Company  increased  the  share  of  products  processed  via  its  distribution 

centers from 79% in 2010 to 82% which is also one of the gross margin drivers. 

8.  The  Company was  actively  working with  its employees  increasing  their  loyalty  and 
developing corporate culture. In 2011 average weighted number of the Company’s employees 
amounted to 123,506 out of which 87,088 are in-store personnel; 24,443 people are engaged in 
distribution;  8,217  people  -  in  regional  branches  and  3,758  are  employees  of  the  head  office. 
Average salary in the Company in 2011 amounted to 19,560 rubles. 

9.  11.09%  LFL  revenue  growth  of  2011  vs.  2010  in  ruble  terms  was  driven  by  9.67% 

average ticket growth and 1.29% traffic growth. 

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.  Gross  margin  increased  from  22.38%  in  2010  to  24.33%  in  2011  due  to  continued 
improvement  of  purchasing  terms.  Gross  profit  in  rubles  increased  by  54.49%  from  52,858.39 
million RUR (US$ 1,740.53 million) to 81,663.45 million RUR (US$ 2,778.86 million). 

11.  EBITDA  increased  by  43.92%  from  19,179.96  million  RUR  (US$  631.56  million)  in 
2010  to  27,604.14  million  RUR  (US$  939.32  million)  in  2011.  Net  debt/EBITDA  ratio  (in  ruble 
terms) at the end of 2011 amounted to 1.26. 

12. 2011 net income increased by 21.41% and amounted to 12,303.84 million RUR (US$ 

418.68 million) vs. 10,134.11 million RUR (US$ 333.70 million) in 2010. 

7 000

5 000

3 000

1 000

23,5

5 354

9,5
5,1

2009

22,4

7 777

8,1
4,3

2010

24,3

11 423

8,2

3,7

2011

25

20

15

10

5

0

Sales

Gross Margin

EBITDA Margin

NI Margin

US$ million 

On the whole, the Board of Directors of the Company considers the achieved financial 

and economic results positive and in line with 2011 targets. 

Following  the  results  of  the  conducted  work  the  Board  of  the  Company’s  directors 
recommends  the  annual  general  shareholders’  meeting  to  approve  the  activity  of  the 
Company’s management bodies during 2011 and to ratify 2011 annual report submitted for 
the meeting agenda. 

25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
88..  MMAAIINN  22001111  CCOORRPPOORRAATTEE  EEVVEENNTTSS  

January 

February 

March 

April 

The  decision  on  approval  of  OJSC  “Magnit”  Auditor  is  adopted  at  the 
extraordinary shareholders’ meeting. 

The  decision  on  approval  of  related  party  transaction is  adopted  by  the  annual 
shareholders’ meeting. 

“National  Rating  Agency”  rated  reliability  of  OJSC  “”Magnit”  on  “AA”  level – 
very high reliability second level. 

Exchange-traded bonds of BO-05 series were admitted to trading in the process 
of  circulation  within  listing  procedure  by  inclusion  into  the  quotation  list  “A” 
level 1 of CJSC “MICEX Stock Exchange”. 

OJSC  “Magnit”  exchange-traded  bonds  of  BO-01,  BO-02,  BO-03,  BO-04  series 
were transferred to the “A” level 1 quotation list at MICEX Stock Exchange.  

OJSC  “Magnit”  has  placed  within  one  day  exchange-traded  bonds  of  BO-05 
series in full in the total amount of 5 billion rubles. 

OJSC  “Magnit”  has  placed  within  one  day  exchange-traded  bonds  of  BO-06 
series in full in the total amount of 5 billion rubles. 
Exchange-traded bonds of BO-06 series were included into the quotation list “A” 
level 1 of CJSC “MICEX Stock Exchange”. 

May 

The  decisions  on  approval  of  related  party  transactions  are  adopted  by  the 
annual shareholders’ meeting. 

The  new  membership  of  the  OJSC  “Magnit”  Board  of  directors  including  four 
independent directors is formed by the annual general shareholders’ meeting. 

June 

The decision to pay dividends following the results of 2010 financial year and the 
1st  quarter  2011  financial  year  is  adopted  by  the  annual  general  shareholders’ 
meeting.  

The decisions on approval of major related party transactions are adopted by the 
annual shareholders’ meeting. 

The  membership  of  the OJSC  “Magnit” Management  Board was formed  by  the 
Board of directors. 

July 

The Board of directors forms the committees of the Board appoints the chairman, 
deputy chairman and secretary of the Board of Directors. 

The decision on securities issue (exchange-traded bonds to the bearer of BO-07, 
BO-08, BO-09 series) was adopted.  

October 

Board  of  directors  made  a  decision  to  increase  the  charter  capital  of  OJSC 
“Magnit” by means of offering of additional ordinary registered shares. 

The Board of directors approves the Placement agreement as a major transaction. 

The price of offering of OJSC “Magnit” ordinary registered shares of additional 
issue is determined. 

The decision on approval of the related party transaction and the major related-

November 

December 

26 

 
 
party transaction are adopted by the extraordinary shareholders’ meeting. 

The Notification of the results of the additional issue of nominal registered 
shares of OJSC “Magnit” in the amount of 5,586,282 (five million five hundred 
eighty six thousand two hundred eighty two) is submitted to FSFM.   

Ordinary  registered  shares  of  the  additional  issue  №1-01-60525-Р-006D  of 
10.11.2011 were admitted to trading at MICEX Stock Exchange in the process of 
circulation without listing procedure. 

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
99..  PPOOSSIITTIIOONN  OOFF  TTHHEE  CCOOMMPPAANNYY  IINN  IINNDDUUSSTTRRYY  

RRUUSSSSIIAANN  MMAARRKKEETT  

This  section  was  prepared  with  the  use  of  the  following  materials:  IA  Infoline,  public 

sources of companies.  

Retail turnover amounted to 19 075 billion RUR in 2011 which is 107.2% to the level of 
2010 in terms of mass of commodities. In December 2011 turnover increased by 9.5% compared 
to December 2010 and amounted to 2 042.5 billion RUR. 

Dynamics of the key figures of the consumer market in 2005-2011,  % Y-o-Y

25

20

15

10

5

0

-5

-10

-15

16,7 15,9
15
13,8 13,3 14,1
11,9
10,7 10,4

12,7

10,5
8,4

13,3

13,4

11,2
9

10,1

17,9 17,6

16,5

15,1 15,1
13,8
11,8 12,3 12,1

15,4 16,1
14,8
13,4

19,6

18,7

21,6

20,5

18,7

15,8 15,8

16,7

14,4 14,4

12,5

11,3 10,8

9,3

7,2

10,5

8,2

5,4

0,3

0,4

0,2

5
0
Q
1

5
0
Q
2

5
0
Q
3

5
0
Q
4

6
0
Q
1

6
0
Q
2

6
0
Q
3

6
0
Q
4

7
0
Q
1

7
0
Q
2

7
0
Q
3

7
0
Q
4

8
0
Q
1

8
0
Q
2

8
0
Q
3

8
0
Q
4

9
0
Q
1

-0,7

9
0
Q
2

-1,2

9
0
Q
4

9
0
Q
3

Growth rate of retail turnover
Growth rate of food turnover
Growth rate of non-food turnover

-5,1

-4,4

-5,5

-8,6

-9,1

-9,3

-12,3

8,1

6,9

5,7

9,5

8,4

7,3

11

7,4

3,7

3,7

2,2

0,9

11,8

11

10,9 10,7

7,6

5,1

6,3

9

6,1

5,2

1,4

1,3

7,9

3,8

9,1

7,1

7,2

3,6

0
1
Q
1

0
1
Q
2

0
1
Q
3

0
1
Q
4

0
1
0
2
Y
F

1
1
Q
1

1
1
Q
2

1
1
Q
3

1
1
Q
4

1
1
0
2

Source: IA Infoline 

According to the moderately positive forecast of the Ministry of Economic Development 
and  Trade  of  Russia,  published  on  September  21,  2011,  growth  rate  of  retail  turnover  in  2011 
was  expected  on  the  level  of  5.3%  (in  2012  –  5.5%,  in  2012  –  5.3%,  2014  –  5.5%).  However, 
according to the trend of 2011 it exceeded the forecasts and amounted to 7%. Monthly dynamics 
of the retail turnover in Russia in 2005-2011 is provided in the diagram. 

Dynamics of retail turnover and monetary base in 2005-2011, bn RUR

Retail turnover (in current prices), bn RUR

Monetary base (in broad definition), bn RUR

9 000

8 000

7 000

6 000

5 000

4 000

3 000

2 000

1 000

0

5
0
n
a
J

5
0
r
p
A

5
0
l
u
J

5
0
t
c
O

6
0
n
a
J

6
0
r
p
A

6
0
l
u
J

6
0
t
c
O

7
0
n
a
J

7
0
r
p
A

7
0
l
u
J

7
0
t
c
O

8
0
n
a
J

8
0
r
p
A

8
0
l
u
J

8
0
t
c
O

9
0
n
a
J

9
0
r
p
A

9
0
l
u
J

9
0
t
c
O

0
1
n
a
J

0
1
r
p
A

0
1
l
u
J

0
1
t
c
O

1
1
n
a
J

1
1
r
p
A

1
1
l
u
J

1
1
t
c
O

Source: IA Infoline 

2200

2000

1800

1600

1400

1200

1000

800

600

400

28 

 
 
 
  
 
 
 
 
 
Dynamics of retail turnover in Russia in 2006-2011 гг. 

Period 

Turnover, bn RUR8As a %9 to the corresponding period of the preceding year

FY 2006 
FY 2007 
FY 2008 
FY 2009 
1Q 
2Q 
1H 
3Q 
4Q 
FY 2010 
1Q 
2Q 
1H 
3Q 
9M 2011 
October 2011 
November 2011
December 2011 
4Q 2011 
FY 2011 

8 693.4 
10 757.8 
13 853.2 
14 602.5 
3 625.7 
3 934.5 
7 560.2 
4 203.8 
4 704.6 
16 468.6 
4 182.8 
4 575.8 
8 758.6 
4 883.6 
13 642.2 
1 697.4 
1 692.9 
2 042.5 
5 432.8 
19 075 

113.9 
115.2 
113.0 
95.1 
102.2 
106.9 
104.6 
108.4 
107.4 
106.3 
105.2 
106.1 
105.7 
107.9 
106.4 
109.0 
108.6 
109.5 
109.1 
7.2 

Source: date of the Federal State Statistics Service and the Ministry of Economic Development and Trade 

SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  BBYY  TTYYPPEESS  OOFF  PPRROODDUUCCTTSS  

Within  the  structure  of  retail  turnover  non-food  group  of  products  demonstrated  the 
highest  average  annual  rate  of  growth  in  2005-2008  and  2010-2011.  Long-term  dynamics  and 
structure of retail turnover by types of products is presented in the diagram. Retail turnover in 
2011  increased  by  7.2%  compared  to  2010  and  amounted  to  19 075  billion  RUR,  at  that 
consumption of food products increased by 3.6%, non-food – by 10.7%. 

Dynamics of retail turnover by types of products in 2005-2011, %

25

20

15

12,8

10

5

0

-5

-10

15,1

14,1

11

10,5

8,7

11

5,9

16,8

16,1

19,1

17,2

12,4

12,6

13,6

13,5

8,5

9,1

9,8

6

6,3

5,1

7,6

7,2

3,6

10,7

2005

2006

2007

2008

2009

-1,3

-1,6

-4,5

-3,6

-8,3

2010
-2,8

2011

Total retail turnover

Food products

Alcohol drinks

Food

Non-food

Source: IA Infoline 

In  December  2011  positive  consumption  dynamics  was  noted,  retail  turnover  in 
December 2011 increased by 9.5%, consumption of food products increased by 7.8%, non-food – 
by 11.1%. Note that data of the Federal State Statistics Service for 2009-2011 and preceding years 

8 Данные уточнены по итогам обследования Росстатом субъектов малого предпринимательства на апрель 2011 года 
9 Dynamics of retail turnover in terms of mass of commodities 

29 

 
 
 
 
 
 
                                                 
are  not  fully  compatible  as  the  data  for  2002-2008  on  food  products  including  beverages  was 
provided by the Federal State Statistics Service without tobacco products but starting from 2009 
– with tobacco products. Therefore the graph below provides adjusted data on the share of food 
products (excluding tobacco products). 

Dynamics of share of food products in retail turnover in 2005-2011, %

50

49

48

47

46

45

44

5
0
n
a
J

5
0
r
a

M

5
0
y
a
M

5
0
l
u
J

5
0
p
e
S

5
0
v
o
N

6
0
n
a
J

6
0
r
a

M

6
0
y
a
M

6
0
l
u
J

6
0
p
e
S

6
0
v
o
N

7
0
n
a
J

7
0
r
a

7
0
y
a
M

7
0
l
u
J

7
0
p
e
S

7
0
v
o
N

8
0
n
a
J

8
0
r
a

8
0
y
a
M

8
0
l
u
J

8
0
p
e
S

8
0
v
o
N

9
0
n
a
J

9
0
r
a

9
0
y
a
M

9
0
l
u
J

9
0
p
e
S

9
0
v
o
N

0
1
n
a
J

0
1
r
a

0
1
y
a
M

0
1
l
u
J

0
1
p
e
S

0
1
v
o
N

1
1
n
a
J

1
1
r
a

M

1
1
y
a
M

1
1
l
u
J

1
1
p
e
S

1
1
v
o
N

M

M
Share of food products in retail turnover (excl. tobacco products), %
Share of food products in retail turnover (incl. tobacco products), %
Polynominal (Share of food products in retail turnover (incl. tobacco products), %)

M

M

Source: IA Infoline 
After  the  sharp  decline  in  the  end  of  2008  and  in  the  beginning  of  2009  there  was  a 
slowdown of the decline of the non-food share in the 2H 2009. In November-December 2009 the 
trend was broken and the share of food started to grow again and achieved its peak in February 
2010. By the beginning of 2011 there was a trend of growth of the share of food products (up to 
49.2% in December and 48.7% average for the year), which continued in January and February 
2011 (when the maximum was achieved throughout the entire monitoring of this figure – 50%). 
Since  March  2011  due  to  outstripping  growth  rates  of  non  food  products  the  share  of  food 
products  demonstrated  the  trend  to  decline  approaching  the  pre-crises  level.  However,  in 
December  2011  the  share  of  food  products  amounted  to  47.5%  and  the  share  of  non-food 
products  in  the  retail  turnover  in  Russia  amounted  to  52.5%  (in  December  2010  –  48.8%  and 
51.2% correspondingly). At that overall in 2011 the share of food products amounted to 47.8% 
vs. 48.6% for 2010. 

Structure of retail turnover by groups of products in 2002-201110 

Figures 

Retail turnover 
food products 
non-food products 
share of food products, % 
share of non-food products, % 

2009 

2008 

2006 

2003 

2004  2005 

2002 
2011 
2007 
3 765  4 530  5 642  7 042  8 712  10 869  13 915  14 603  16 435,8  19 075 
9 117.9 
1 822  2 164  2 671  3 316  4 061  5 022 
9 957.2 
1 944  2 365  2 972  3 725  4 651  5 847 
47.8 
46.2 
48.4 
52.2 
53.8 
51.6 

7 104 
7 499 
48.6 
51.4 
Source: data of the Federal State Statistics Service 

8 004.2 
8 431.6 
48.7 
51.3 

6 510 
7 405 
46.8 
53.2 

47.8 
52.2 

47.3 
52.7 

47.1 
52.9 

46.6 
53.4 

2010 

10 For comparison with 2009-2011 data on the turnover and the share of food products in 2002-2008 are adjusted for tobacco products 

30 

 
                                                 
Structure of retail turnover by groups of products in 201111 

Figure 

I 2011 II 2011 III 2011IV 2011V 2011 VI 2011VII 2011VIII 2011IX 2011X 2011 XI 2011XII 2011
1 362.11 356.0 1 464.7 1 490.6 1 532.4 1 552.8  1 594.2  1 648.2  1 641.2 1 697.4 1 692.9  2 042.5 
Retail turnover 
769.7  796.1  795.7  970.2 
672.9  673.9  716.2  722.9  740.1  743.8  762.0 
food products 
871.5  901.3  897.2  1 072.3 
689.2  682.1  748.5  767.7  792.3  809.0  832.2 
non-food products 
46.9 
47.8 
48.5 
share of food products, % 
49.4  49.7 
53.1 
52.2 
51.5 
share of non-food products, % 50.6  50.3 

774.7 
873.5 
47.0 
53.0 

48.9 
51.1 

47.9 
52.1 

47.0 
53.0 

46.9 
53.1 

47.5 
52.5 

48.3 
51.7 

Source: data of the Federal State Statistics Service 

SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  BBYY  TTYYPPEESS  OOFF  OORRGGAANNIIZZAATTIIOONNSS  

Within  the  structure  of  retail  turnover  by  types  of  organizations  in  2011  the  trend  of 
decline of the share of open markets (by 1 percentage point) and individual entrepreneurs (by 
0.8  percentage  point)  continued.  At  the  same  time  the  share  of  large  and  mid  organizations 
(mostly  these  are  retail  networks)  increased  by  1.4  percentage  points  and  the  share  of  small 
enterprises  –  by  0.4  p.p.  Dynamics  of  the  structure  of  retail  turnover  in  Russia  by  types  of 
organizations is presented in the diagram. 

Structure of formation of retail turnover in 2006-2011 by types of 
organizations, %

100%

80%

60%

40%

20%

0%

32,7

22,3

25,3

19,5

2006

37,3

22,2

25,2

15,3

2007

35,2

26,3

25,2

13,3

2008

34,5

25,8

26,1

13,6

2009

36,5

25,1

25,9

12,5

2010

37,9

25,5

25,1

11,5

2011

Open  markets

Individual entrepreneurs

Small enterprises

Large and mid enterprises

Source: IA Infoline 
In  December  2011  88.9%  of  retail  turnover  was  formed  by  trading  organizations  and 
individual  entrepreneurs  operating  not  on  the  open  markets,  the  share  of  retail  markets  and 
fairs amounted to 11.1% (in December 2011 – 87.8% and 12.2% correspondingly). In December 
2011  compared  to  November  2010  turnover  of  trading  organizations  increased  by  10.9%  and 
sales of the open markets decreased by 0.8. Compared to November 2011 trading organizations 
demonstrated  turnover  growth  by  21.0%  while  sales  of  the  open  markets  grew  by  12.9%. 
Overall  in  2011  88.5%  of  retail  turnover  was  formed  by  trading  organizations  and  individual 
entrepreneurs  operating  not  on  the  open  markets  and  the  share  of  retail  markets  and  fairs 
amounted to 11.5% (in 2010 – 87.5% and 12.5% correspondingly). In 2011 vs. 2010 turnover of 
trading organizations increased by 8.4% while sales of the open markets declined by 1.1%.  

11 For comparison with 2009-2011 data on the turnover and the share of food products in 2002-2008 are adjusted for tobacco products 

31 

 
 
 
 
 
                                                 
Turnover of trading organizations and open markets in 2002-2010, bn RUR. 
2010 

Figure 

2009 

Retail turnover 

turnover of trading organizations 
sales of open markets 
share of trading organizations, % 
share of open markets, % 

2008 

2007 

2006 

2003 
4 529 

2004 
5 642 

2005 
7 038  8 690  10 866.2  13 853.2  14 602.5  16 453.8 

2011 
2002 
3 765 
19 075 
2 838.8  3 451.1  4 420.5  5 558.2  6 987  9 214.5  12 015.9  12 610.3  14 364.2  16 881.4 
2 193.6 
926.2  1 077.9  1 254.1  1 479.8  1 703  1 651.7 
88.5 
75.4 
11.5 
24.6 

79.0 
21.0 
Source: data of the Federal State Statistics Service 

1 992.2 
86.4 
13.6 

2 089.6 
87.3 
12.7 

1 837.3 
86.7 
13.3 

80.4 
19.6 

77.9 
22.1 

76.2 
23.8 

84.8 
15.2 

Turnover of trading organizations and open markets in 2011, bn RUR 

Retail turnover 

Figure 

I 2011  II 2011 III 2011 IV 2011 V 2011 VI 2011 VII 2011 VIII 2011 IX 2011 X 2011 XI 2011 XII 2011 
1 362.1 1 356.0 1 464.7  1 490.6 1 532.4  1 552.8  1 594.2  1 648.2  1 641.2 1 697.4 1 692.9  2 042.5 
turnover of trading organizations  1 187.8 1 186.5 1 294.8  1 320.7 1 360.8  1 378.9  1 415.6  1 462.0  1 450.8 1 500.5 1 493.1  1 815.8 
226.7 
sales of open markets 
88.9 
share of trading organizations, % 
11.1 
share of open markets, % 

174.3  169.5  169.9  169.9  171.6  173.9 
88.8 
87.2 
11.2 
12.8 

190.4  196.9  199.8 
88.2 
88.4 
88.4 
11.8 
11.6 
11.6 

88.8 
11.2 
Source: data of the Federal State Statistics Service 

178.6 
88.8 
11.2 

186.2 
88.7 
11.3 

88.4 
11.6 

87.5 
12.5 

88.6 
11.4 

During  2011  citizens  purchased  9%  of  food  products  on  retail  markets  and  fairs,  their 
non-food sales form more than 14% of turnover. The role of open markets is still significant in 
provision  of  consumers  with  meat,  fruits  and  vegetables,  clothes,  shoes,  stockings,  flooring, 
carpets.  At  that  weight  of  open  markets  in  the  total  sales  of  audio  and  video  equipment, 
household electronics does not exceed 4%. 

Note that continuing decrease of the markets share in retail turnover is conditioned by 
the decline of their competitiveness and accompanied by the reduction of their number and the 
total  number  of  market  slots  (at  the  same  time  the  level  of  use  of  market  slots  is  almost 
unchanged).  Decline  of  competitiveness  of  retail  markets  is  explained  by  the  improvement  of 
the  product  mix  quality  in  the  fresh  category  in  retail  chains  as  well  as  by  the  fact  that  the 
dynamics of prices on food sold on retail markets is generally repeating the trend of change of 
consumer prices on the peer food products sold in all retail formats overall while the level of 
prices  on  the  most  part  of  food  products  sold  at  open  markets  exceeded  the  level  of  retail 
chains.  The  main  reason  of  the  reduction  of  the  number  of  the  retail  markets  is  their  gradual 
transformation in the shopping centers (roofed shopping rows). Thus in 2004-2009 the decline 
of the share of open markets in the retail turnover was accompanied by the reduction of their 
number  (the  most  active  reduction  was  in  2007  and  1Q  2008  following  which  the  situation 
stabilized) due to liquidation or conversion in shopping centers. 

As of January 1, 2012 there were 3,159 retail markets functioning on the territory of the 
Russian  Federation  During  2011  268  markets  were  closed  or  converted  to  shopping  centers 
including  186  versatile  markets,  21  specialized  food  markets,  38  merchandize  markets,  1 
agricultural market, 3 DIY markets and 10 markets of the other specialization. The number of 
market slots on the open markets as of January 1, 2012 amounted to 896.3 thousand. Compared 
to January 1, 2011 their number reduced by 64.8 thousand or 6.7%. At that as of January 1, 2012 
there were 283.7 slots per 1 market on average. 

Versatile markets amount to 73.2% of the total number of markets (as of January 1, 2011 
– 72.9%), merchandize markets – 8.8% (9.2%), agricultural and agricultural cooperative markets 
–  7.9%  (7.3%),  food  markets  –  4.2%  (4.5%),  DIY  markets  –  2.1%  (2.0%),  radio  and  electrical 
household appliances – 0.1% (0.1%), markets of the other specialization – 3.7% (4.0%). The level 
of  actual  use  of  the  market  slots  as  of  January  1,  2012  amounted  to  72.4%  average  for  the 
Russian Federation vs. 73.7% y-o-y. 

Main  economic  entities  are  still  individual  entrepreneurs.  As  of  January  1,  2012 
entrepreneurs rented 696.7  thousand  market  slots  or  77.8%  of  their  total  number.  The level  of 
their use amounted to 76.2% y-o-y (as of January 1, 2011 – 77.5%). 

32 

 
 
RREEGGIIOONNAALL  SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  

Regional structure of retail turnover in Russia is uneven: 11 territorial subjects generated 
51.79%  of  retail  turnover  in  2011  (Moscow,  Moscow  region,  Saint-Petersburg,  Sverdlovsk 
region,  Krasnodar  region,  Samara  region,  Republics  of  Tatarstan  and  Bashkortostan,  Tyumen 
region, Chelyabinsk and Rostov regions). 

Structure of retail turnover by federal districts of 
the Russian Federation in 2011, %

Southern
9,0%

North-Caucasian
5,0%

Volga
18,1%

North-Western
9,3%

Central
34,3%

Far-Eastern
3,9%

Urals
9,6%

Siberian
10,8%

Structure of retail turnover by subject of the 
Russian federation in 2011, %

Krasnodar region
6,4%

Tyumen region
6,0%

Rebublic of 
Tatarstan
2,6%

Rostov  region
3,3%

Sverdlovk region
6,2%

Saint-Petersburg
7,2%

Samara region
1,4%

Rebublic of 
Bashkortostan
1,8%

Chelyabinsk 
region
1,3%

Other
28,8%

Moscow region
12,1%

Moscow
22,9%
Source: IA Infoline 
The share of the other regions (apart from the largest 11) increased in 2003-2009 and in 
2010  for  the  first  time  in  10  years  there  was  a  decline  conditioned  by  faster  than  average  in 
Russia  recovery  of  consumer  demand  in  Moscow,  Sverdlovsk  region  and  Republics  of 
Bashkortostan  and  Tatarstan.  In  2011  the  share  of  the  other  regions  resumed  its  grow  and 
amounted to 48.21%. 

Dynamics of share of 69 regions of the Russian Federation (apart 
from 11 largest) in retail turnover in 2003-2011, %

47,1%

46,6%

47,8%

47,4%

48,2%

44,7%

45,1%

45,4%

45,7%

49%

48%

47%

46%

45%

44%

43%

42%

2003

2004

2005

2006

2007

2008

2009

2010

2011

Source: IA Infoline 
In  2011  Central  federal  district,  Moscow  region  in  particular,  North-Caucasian  and 
Siberian  federal  districts  demonstrated  the  most  dynamic  growth  rate  of  the  share  of  retail 
turnover while retail turnover in the most of the regions in 2011 demonstrated decline – North-
Western, Southern, Volga, Urals and Far-Eastern federal districts. 

Region 

Regional structure of retail turnover of the Russian Federation in 2003-2011, % 
2010 
34.10 
6.15 
17.54 
9.40 
4.23 
9.07 
4.79 
18.11 
9.96 
10.59 

Central federal district 
Moscow region 
Moscow 
North-Western federal district 
Saint-Petersburg 
Southern federal district 
North-Caucasian federal district 
Volga federal district 
Urals federal district 
Siberian federal district 

2006 
35.8 
5.7 
20.9 
9.4 
4.1 
8.0 
3.6 
17.5 
10.0 
11.7 

2007 
34.7 
6.1 
19.0 
9.4 
4.1 
8.5 
3.8 
17.9 
10.4 
11.5 

2003 
39.2 
4.3 
26.0 
9.1 
3.6 
7.7 
3.0 
16.7 
8.4 
11.7 

2004 
38.4 
5.1 
24.3 
9.3 
3.8 
7.8 
3.4 
16.7 
8.7 
11.6 

2005 
36.9 
5.3 
22.5 
9.5 
4.0 
7.9 
3.7 
16.9 
9.3 
11.7 

2008 
33.5 
6.4 
17.1 
9.2 
4.1 
8.8 
4.0 
18.4 
10.8 
11.6 

2009 
33.7 
6.1 
17.3 
9.4 
4.2 
8.7 
4.6 
18.3 
10.3 
10.9 

2011 
34.33 
6.22 
17.42 
9.30 
4.01 
9.00 
5.01 
18.09 
9.63 
10.78 

33 

 
 
          
 
 
 
Far-Eastern federal district 

Region 

2003 
4.2 

2004 
4.1 

2005 
4.1 

2006 
4.1 

2007 
3.9 

2008 
3.7 

2009 
4.1 

2010 
3.99 

2011 
3.86 

Source: data of the Federal State Statistics Service 
In 2011 there were no regions to demonstrate the highest decline of the retail turnover 
volumes  (more  than  5%)  compared  to  January-  November  2011  among  largest  regions  (the 
share of the retail turnover in the Russian Federation is above 1%) as well as the decline within 
the range  of 5%.  The highest  growth  (more  than  12%) was  demonstrated  by  Voronezh region 
(17.4%), Omsk region (15.5%), Altai Territory (13%) and Sverdlovsk region (12%). 

Growth of retail turnover by districts in 2007 - 2011, % Y-o-Y, in comparable prices

111,7

110,8

108

106,3

114,5

110,3

105,4

105,6

109,4

106,9

109,4

109,7

105,2

95,2

92,8

94

125

120

115

110

105

100

95

90

85

80

117,7

115,2

120,1

118,1

106,2

104,9

106,3

102,5

94,9

92,3

2007

2008

2009

2010

2011

113,9

111,5

110,3

109,5

107,9

102,4

104,7

104,4

100,2

89,3

Central

North-Western

Southern

North-Caucasian

Volga

Urals

Siberian

Far-Eastern

Source: IA Infoline 
In  2001-2008  in  most  of  the  regions  there  was  dynamic  growth  of  retail  turnover 
expressed  in  physical  terms  after  which  dynamics  appeared  to  be  negative  during  10  months 
(from  March  to  December  2009).  At  that  from  November  2009  the  number  of  regions,  where 
retail turnover is growing, started to increase again and achieved its maximum (76) in August 
2010.  However  there  was  a  decline  from  September  and  it  amounted  to  64  in  October  2010 
(down to the level of March 2010, i.e. the crisis period in economy), it increased immaterially in 
November  to  68  regions  and  sharply  declined  to  60  regions  in  December,  in  February  2011  it 
increased to 67 regions and then in March 2011 it reduced to 64, in April 2011 it increased to 67, 
in July 2011 - to 73, in August 2011 – to 71, in September – to 76, in October 2011 it reduced to 74 
and  in  November  and  December  2011  –  to  73.  Overall  in  2011  there  was  a  y-o-y  decline  of 
turnover in 7 regions.12  

Number of regions with positive dynamics of retail turnover in 
physical terms, Y-o-Y

80
70
60
50
40
30
20
10
0
Feb06

M ay06

A ug06

N ov06

Feb07

M ay07

A ug07

N ov07

Feb08

M ay08

A ug08

N ov08

Feb09

M ay09

A ug09

N ov09

Feb10

M ay10

A ug10

N ov10

Feb11

M ay11

A ug11

N ov11

Source: IA Infoline 

12  80  subjects  of  the  Russian  Federation  were  included  in  the  analysis  (excluding  Khanty-Mansiisk  Autonomous  District,  Yamal-
Nenets and Nenets Autonomous Area), which existed as of June 1, 2011 (data for 2006-2009 are adjusted for consolidation). 

34 

 
 
 
  
 
                                                 
GGOOVVEERRNNMMEENNTT  RREEGGUULLAATTIIOONN  OOFF  RREETTAAIILL  TTRRAADDEE  

According  to  the  Federal  Law № 381  –  FL  “On fundamental  principles of  government 
regulation  of  trade  activity  in  the  Russian  Federation”  which  came  into  effect  on  February  1, 
2010, food retail chains (with the threshold of dominance on retail market within the boundaries 
of  one  region,  municipal  area  or  urban  district  exceeding  25%)  are  prohibited  from  acquiring 
and renting additional selling space within the boundaries of the corresponding administrative-
territorial  entity.  The  law  does  not  apply  to  agricultural  consumer  cooperatives  and 
organizations of consumer cooperation. 

The  law  “On  fundamental  principles  of  government  regulation  of  trade  activity  in  the 
Russian Federation” also aims to regulate cooperation of retail chains and suppliers. The law № 
381 – FL introduced special legal regulation with regard to food supplies and formalized a list 
of terms which cannot be imposed by food suppliers and their buyers (retail chains) upon each 
other. In particular, these terms include: reduction of price by suppliers to the level which will 
not  exceed  the  minimum  selling  price  of  this  product  by  economic  entities  performing 
corresponding  activity  subject  to  the  determination  of  the  trade  mark-up;  payment  for  the 
change in the product mix; responsibility for a failure to observe obligation on goods supply on 
more favorable terms than for other economic entities; fee paid by suppliers for access to trade 
objects within one retail chain. Wholesale trade under commission agreement is prohibited. It is 
prohibited  to  set  a  ban  on  substitution  of  persons  under  the  food  supply  agreement  through 
assignment of a claim and liability for noncompliance with this regulation. Credit term for some 
food products was set. For example, products with up to 10-days expiry period should be paid 
for within 10 working days from the date of acceptance of goods, for products with up to 30-
days  expiry  period  the  payment  due  period  is  up  to  30  calendar  days,  and  for  the  rest  food 
products including alcoholics drinks – up to 45 calendar days.  

MMAAIINN  CCOOMMPPEETTIITTOORRSS1133 

The  concentration  level  of  the  Russian  food  retail  market  is  quite  low  –  the  share  of  3 
largest  players  makes  up  about  10%  of  the  market,  which  considerably  yields  to  comparable 
figures in Eastern and Western European countries. 

Such  a  low  capital  concentration  creates  conditions  for  competition  intensification 
among retail chains in the nearest future. Currently development of competition is expressed in 
capturing extra markets due to growth of the chain itself including franchising schemes as well 
as  M&A  deals.  As  a  result,  chains  operating  in  the  Russian  market  actively  increase  their 
presence in Moscow and regions which leads to record rates of business growth. 

X5 Retail Group 
As  at  31  December  2011,  X5  had  3,002  company-operated  stores.  It  has  the  leading 
market position in both Moscow and St. Petesrburg and a significant presence in the European 
part of Russia. Its store base includes 2,525 soft discounters, 330 supermarkets, 77 hypermarkets 
and  70  convenience  stores.  The  company  operates  29  distribution  centers  across  the  Russian 
Federation. 

As at 31 December 2011, X5’s franchisees operated 658 stores across Russia. 

13 Source: IA Infoline, public sources of companies. 

35 

 
 
  
 
 
 
                                                 
For the full year 2011, net sales totaled USD 15,455 mln, EBITDA reached USD 1,130 mln, 

and net profit amounted to USD 302 mln. 

METRO Cash & Carry  
Metro  Cash  and  Carry  is  the  largest  operating  company  of  cash  &  carry  international 
business format (wholesale) of Metro Group. The holding is represented in 33 countries of the 
world with 2,200 stores. 

As  of  January  1,  2012  "Metro  Cash  &  Carry"  LLC  operates  62  trading  centers  in  41 
regions of Russia. Total selling space of the company as of December 1, 2011 amounted to 523.5 
thousand sq. m.  

In 2006-2008 "Metro Cash & Carry" used to open 8-9 stores per year, however since 2009 
“Metro group” reduced its expansion rate not only in Russia but in the other countries too. Four 
trading  centers  were  opened  in  2009  in  Russia  (Bryansk,  Zheleznodorozhny,  Kirov, 
Novosibirsk).  In  2011  the  company  opened  7  Metro  C&C  hypermarkets  in  Kemerovo  region, 
Chelyabinsk region, Altai territory, Republic of Udmurtia, Tatarstan and Chuvash Republic, as 
well as in Smolensk region.  

Sales  of  METRO  Cash  &  Carry,  Russia  for  2011  amounted  to  3.4  billion  euro  (which 

represents growth of 17% compared to 2010). 

Auchan 
Auchan is a large hypermarket chain operating on the Russian market since 2002. As of 
January 1, 2012 Auchan in Russia operated 49 trading objects (including 1 in reconstruction). 33 
“Auchan” hypermarkets were opened in 14 regions (14 - in Moscow and Moscow region, 4 – in 
St.  Petersburg,  2  –  in  Rostov-on-Don,  Novosibirsk,  Samara,  1  in  Adygeya,  Krasnodar, 
Ekaterinburg,  Nizhniy  Novgorod,  Omsk,  Voronezh,  Ufa,  Kazan  and  Chelyabinsk).  Also 
Auchan  operates  14  “Auchan-city”  mini-hypermarkets  (that  were  opened  as  a  result  of 
rebranding  of  hypermarkets  of  “Ramstore”  chain)  in  Moscow  (8  stores),  Ekaterinburg  (1), 
Moscow region (2), Novosibirsk (1) and St. Petersburg (2). Also the chain consists of 2 stores of 
new “Raduga” format in Kaluga and Penza that were opened in December 2009. 

Total  selling  space  of  the  stores  as  of  January  1,  2012  amounted  to  more  than  497 
thousand  sq.  m.  In  2011  the  number  of  trading  objects  of  the  chain  increased  by  five 
hypermarkets  in  the  Republics  of  Bashkortostan  (Ufa)  and  Tatarstan  (Kazan),  Novosibirsk, 
Samara and Chelyabinsk regions.  

According  to  LLC  “Auchan”  management  accounts,  sales  of  the  company  for  nine 
months of 2011 amounted to 142.69 billion rubles, net profit for the reporting period amounted 
to 5.7 billion rubles. 

The management of Auchan Group of Companies plans to achieve annual sales of 100 
billion euro by 2018, at that, 2010 sales of Auchan chain in the world amounted to 42.5 billion 
euro. 

Dixy 
“Dixy” Group of Companies is one of Russia's leading retailers of foods and everyday 
products. The company specializes in developing neighborhood store supermarkets in Moscow, 
St.  Petersburg  and  three  federal  districts  of  Russia:  Central,  Northwest  and  Urals  and  also  in 
Kaliningrad region, which together account for more than half of the retail market for foods and 
everyday products in the Russian Federation. As of December 31, 2011 the company operated 
1,119  stores,  including:  868  “Dixy”  neighborhood  stores,  201  neighborhood  stores  under  the  
“Kvartal”,  “Deshevo”,  “Semeynaya  Kopilka”  brands,  23  “Victoria”  supermarkets,  18 
“MEGAMART”  compact  hypermarkets,  8  “MINIMART”  economic  supermarkets  and  1 

36 

 
 
 
 
“CASH” (“cash&carry”) store. 

The company is the third largest in terms of the amount of sales, selling space and the 
number of stores among the national retailers operating in the food segment. The total number 
of employees of the company exceeds 33 thousand.  

Net selling space of the Group as of December 31, 2011 amounted to 405,066 sq. m. 
In  2010  total  sales  of  “Dixy”  Group  of  Companies  amounted  to  64.7  billion  rubles, 

“Victoria” Group of Companies - 34 billion rubles. 

Lenta 
“Lenta”  company  operating  the  hypermarket  chain  of  the  same  name  was  founded  in 
1993.  As  of  January  1,  2012  "Lenta"  hypermarkets  located  in  Saint-Petersburg,  Nizhny 
Novgorod,  Novosibirsk,  Tyumen,  Krasnodar,  Volgograd,  Veliky  Novgorod,  Petrozavodsk, 
Astrakhan,  Togliatti,  Naberezhnye  Chelny,  Barnaul,  Penza  and  Saratov,  Omsk,  Novorossiysk, 
Tver and Rostov region. 

Total selling space of the chain as of January, 1 2012 amounted to 292.25 thousand sq. m.  
In  2011  three  “Lenta” hypermarkets were  opened in  Volgograd,  Novosibirsk  and  Tver 

regions. 

The  company  has  about  14  thousand  employees.  More  than  3.5  persons  throughout 

Russia are holders of loyal customer cards of the chain.  

Sales of “Lenta” retail chain at the end of 2010 amounted of 70.6 billion rubles increasing 

by 27% compared to 55.6 billion rubles for 2009.  

О'KEY 
"O'KEY"  group  of  companies  is  a  multi-format  retail  chain  consisting  of  "O'KEY" 

hypermarkets and "O'KEY - Express" supermarkets. 

As of January 1, 2012 "O'KEY" chain operated 71 stores in Russia: 17 hypermarkets and 
18 supermarkets in Saint-Petersburg and Leningrad region, 2 hypermarkets and 3 supermarkets 
in  Moscow,  1  hypermarket  and  1  supermarket  in  Moscow  region,  2  hypermarkets  in 
Murmansk,  4  hypermarkets  and  1  supermarket  in  Krasnodar,  2  hypermarkets  in  Rostov-on-
Don,  1  hypermarket  and  2  supermarkets  in  Volgograd,  1  hypermarket  in  Stavropol,  Togliatti, 
Nizhniy  Novgorod,  Ufa,  Lipetsk,  Voronezh,  Novosibirsk,  Volzhsk,  Omsk  and  Saratov,  2 
hypermarkets  and  1  supermarket  in  Astrakhan,  2  hypermarkets  and  1  supermarket  in 
Krasnoyarsk, as well as 1 supermarket in Novocherkassk. 

As  of  January  1,  2012  total  selling  space  of  "O'KEY"  chain  amounted  to  about  346 

thousand sq. m.  

In  2011  one  hypermarket  in  Saint-Petersburg  was  closed  for  reconstruction  (after  the 
collapse  of  the  roof)  and  was  reopened  after  it,  the  company  opened  7  "O'KEY  -  Express" 
supermarkets  in  Saint-Petersburg,  Kolpino,  Leningrad  region,  Lyubertsy  and  7  "O'KEY" 
hypermarkets in Novosibirsk, Saint-Petersburg, Omsk, Astrakhan, Saratov and Moscow region. 
Unaudited sales of “О'KEY” chain at the end of 2011 amounted to 92.212 billion rubles, 
having  increased  by  12.9%  compared  to  81.688  billion  rubles  for  2010.  In  2011  like-for-like 
amounted  to  5.3%  compared  to  7.7%  for  2010. Average  ticket  amounted to  5.5%  compared  to 
3.3% for 2010. Traffic for 2011 decreased to 0.2% compared to 4.3% for 2010. 

37 

 
 
 
Number of stores of the largest FMCG retailers in 2007-2011, eop. 

Legal name 

Brand 

X5 Retail Group N.V. 

”Magnit”,OJSC 

Pyaterochka 
Perekrestok 
Karusel 
Perekrestok-Express, CityMag 
Kopeyka 
Magnit 
Magnit Hypermarket 
Magnit Cosmetic 
Auchan, Auchan-City, Nasha Raduga 

Metro C&C 

“Auchan”, company 
limited 
“МЕТRО Cash and Carry”,  
company limited 
“O'key”, company limited  O'key, O'key-express 
“Lenta”, company limited  Lenta 
“Dixy-group”, OJSC  
“Victoria” Group of 
Companies, OJSC 

Megamart, Minimart, Dixy 
Victoria, Cash, Deshevo, Kvartal, 
Semeynaya Kopilka 

Main formats14 
D 
S 
H 
CS 
CS, S 
D 
H 
C 

H 

H 

S, H 
H 
D, S, H 

2007 
674 
194 
22 
0 
438 
2194 
3 
0 

18 

39 

24 
26 
388 

2008 
848 
207 
46 
0 
517 
2568 
14 
0 

33 

48 

37 
34 
493 

2009  2010  2011 
1039  1392  1918 
301  321 
275 
71 
58 
77 
70 
45 
0 
587 
657  616 
3204  4004  5006 
93 
51 
24 
210 
2 
0 

38 

44 

49 

52 

57 

62 

46 
36 
537 

71 
57 
39 
42 
646  894 

CS, S, H, D 

194 

215 

208 

258  225 

Total selling space of FMCG retailers in Russia in 2007-2011, eop, thousand sq. m. 

Legal name 

Brand 

X5 Retail Group N.V. 

”Magnit”,OJSC 

Pyaterochka 
Perekrestok 
Karusel 
Perekrestok-Express, CityMag 
Kopeyka, Kopeyka-Super 
Magnit 
Magnit Hypermarket 
Magnit Cosmetic 

Metro C&C 

Auchan, Auchan-City, Raduga 

“Auchan”, company 
limited 
“МЕТRО Cash and Carry”,  
company limited 
“O'key”, company limited  Lenta 
“Lenta”, company limited  Megamart, Minimart, Dixy 
“Dixy-group”, OJSC  
“Victoria” Group of 
Companies, OJSC 

Victoria, Cash, Deshevo, Kvartal, 
Semeynaya Kopilka 
Lenta 

Main formats 
D 
S 
H 
CS 
CS, S 
D 
H 
C 

2007 
357,5 
251,7 
126 
- 
- 
640,1 
11,6 
0 

2008 
419,2 
222,4 
232,5 
- 
- 
767,1 
56,4 
0 

2009 
493 
284,4 
285,6 
- 
- 
978,5 
81,4 
0 

2011 
2010 
735,2 
586,3 
333,89 
313,0 
371,3 
351,8 
12,7 
9,2 
296,0 
274,2 
1256,8  1637,8 
282,2 
165,1 
50,1 
0,4 

H 

H 
S, H 
H 

Д, S, H 
CS, S, H 

250,6 

340,1 

386,6 

451,3 

497,0 

351,5 

430,4 

466,3 

502 

538,5 

149,2 
177,0 

191,7 
232,7 

232,7 
247,4 

287,4 
268,3 

346,0 
292,3 

148,8 

191 

206 

227,9 

286,7 

99,8 

109,7 

104,6 

121,3 

118,4 

Dynamics of net sales (excluding VAT) of the largest FMCG retailers in 2007-2011, billion RUR 

Legal name 

Brand 

Main formats  Data 

Pyaterochka 
Perekrestok 
Karusel, Pyaterochka-Maxi 
Perekrestok-Express 
Kopeyka, Kopeyka-Super 

D 
S 
H 
CS 
D, S 

IFRS, 2011 – 
unaudited 
accounts 

X5 Retail Group N.V. 

2008 

2009 

2010 

2011 

2007 
75,38  110,95  148,35  188,28  230,42 
98,69 
49,75  67,15  73,19 
66,63 
31,16  41,71  53,55 
2,99 
– 
53,52 

– 
34,940  51,60  56,15 

83,13 
61,12 
1,86 
61,21 

– 

Pyaterochka, Perekrestok, Karusel, 
Pyaterochka-Maxi, Perekrestok-
Express, Kopeyka 

CS, D, S, H 

”Magnit”,OJSC 
“Auchan”, company 
limited 
“МЕТRО Cash and 
Carry”,  
company limited 

Magnit 

Auchan, Auchan-City, Nasha Raduga 

Metro C&C 

“O'key”, company limited  O'key, O'key-express 

D, H 

H 

H 

S, H 

IFRS (2010 – incl. 
Kopeyka stores), 
2011 – unaudited 
accounts 
IFRS 

136,10  207,20  275,08  342,58  452,48 

94,04  132,4  169,86  236,14  335,70 

RAS 

90,6 

128,1  158,36  178,1 

IFRS 

89,2 

111,2  114,30  117,99 

- 

- 

IFRS, 2011 – 
unaudited 
accounts 

30,533  51,14  67,88 

82,67 

92,21 

14 Key: D - Discounter, H - Hypermarket, S - Supermarket, CS - Convenience Store, C – Cosmetics Store 

38 

 
 
 
 
 
                                                 
Legal name 

Brand 

Main formats  Data 

2007 

2008 

2009 

2010 

32,9 

50,8 

55,60 

70,60 

2011 
- 

“Lenta”, company limited  Lenta 

H 

Megamart, Minimart, Dixy, Victoria, 
Cash, Deshevo, Kvartal 

CS, D, S, H 

“Dixy-group”, OJSC  

Dixy 
Megamart 
Minimart 
V-mart 
marketing 

D 
H 
S 
CS 
- 

Victoria, Cash, Deshevo, Kvartal 

CS, S, H 

MA 
IFRS, 2011 – 
consolidation 
with “Victoria” 
Group of 
Companies 

IFRS, 2011 – 
неаудированная 
отчетность 

RAS (“Victoria” 
Group of 
Companies) 2011 
– pro forma 
“Dixy” Group of 
Companies 

36,65 

48,3 

54,26 

64,80  102,23 

32,25  40,65  45,13 
6,32 
5 
2,00 
2 
0,07 
0,24 
0,74 
0,49 

3,2 
1,2 
0 
0 

54,39 
7,26 
2,18 
0,00 
0,90 

68,9 
8,52 
2,43 
0,00 
1,28 

26,5 

31,9 

32,89 

36,80 

40,63 

CCOOMMPPEETTIITTIIVVEE  AADDVVAANNTTAAGGEESS  OOFF  ““MMAAGGNNIITT””  

Multi-format business 
Implementation  of  the  strategic  decision  to  develop  the  additional  format  of 
hypermarket allows the Group to conduct more profound segmentation of existing markets and 
consider  population  with  different  income  level  as  potential  customers  as  well  as  to  achieve 
high  results  of  turnover  per  store  and  average  ticket  and  fast  rates  of  business  growth. 
Moreover,  pricing  policy  of  the  Group  allows  it  to  compete  with  open  markets  targeting 
customers also with income below the average. 

Strong regional coverage 
“Magnit”  group  of  companies  has  considerable  experience  of  operation  in  regions:  in 
2002 – 2011 the impressive growth of the Group turnover was a result of its expansion into the 
cities with a population of less than 500 thousand people. In the nearest future the regions are 
expected to face the highest growth of consumer demand, what creates favorable conditions for 
medium-term dynamics of the Group business. 

Russia’s largest chain in terms of number of stores 
In  terms  of  number  of  stores  “Magnit”  is  the  largest  retailer  in  Russia  which  has  a 
positive impact on cooperation with the largest food and beverage producers promoting their 
products  on  the  regional  markets.  First  of  all  it  reflects  in  favorable  purchasing  terms  and 
corresponding efficiency improvement. 

Recognized brand 
According to the independent expert research, IGD in particular, Russian customers pay 
significant attention to the brand when purchasing non-food and food items. Moreover, loyalty 
of  Russian  customer  to  one  or  another  brand  is  higher  vs.  European  citizens,  which  makes 
Russian  customers  less  price-sensitive.  Therefore,  large  store  chain  under  “Magnit”  brand 
allows the Group to strengthen its positions in the occupied market niche. 

Efficient logistics system 

39 

 
 
  
 
 
 
 
 
Developed  logistics  system,  distribution  centers  and  own  fleet  of  vehicles  enable  the 
Group  to  strictly  monitor  its  delivery  costs.  Operating  distribution  centers  results  in  lower 
purchase prices and less pressure on the store at goods acceptance which ultimately contributes 
to more efficient business organization. 

The Group employs highly efficient automated stock replenishment system, which gives 

opportunity to achieve high turnover level as well as to reduce costs. 

40 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1100..  PPRRIIOORRIITTYY  AARREEAASS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  OOPPEERRAATTIIOONNSS  

Based  in  Krasnodar,  in  the  Southern  region  of  Russia,  open  joint-stock  company 
“Magnit” is a holding company for a group of entities that operate in the retail industry under 
the “Magnit” name. The chain of “Magnit” stores is one of the leading operators in the Russian 
food  retail  market.  As  of  December  31,  2011  the  chain  consisted  of  5,309  stores:  5,006 
convenience stores, 93 hypermarkets and 210 cosmetics stores in 1,389 locations in the Russian 
Federation.  

About two-thirds of the Company’s stores are located in cities with a population of less 
than 500 thousand. Most of its stores are located within the Southern, North-Caucasian, Central 
and Volga regions. The Company also operates stores in the North-Western, Urals and Siberian 
regions. By the end of 2011 stores located in the Southern Federal district accounted for 1,289, in 
the  Volga  region  –  1,662,  North-Caucasian  –  302,  Central  –  1,270,  North-Western  –  348,  the 
number of stores in the Urals and Siberian regions amounted to 372 and 57 correspondingly. 

North-Western: 
320 convenience stores 
5 hypermarkets 
23 cosmetics stores 
1 distribution center 

Central: 
1,204 convenience stores 
16 hypermarkets 
50 cosmetics stores 
4 distribution centers 

Southern: 
1,198 convenience stores 
38 hypermarkets 
62 cosmetics stores 
3 distribution centers 

Volga: 
1,580 convenience stores 
26 hypermarkets 
56 cosmetics stores 
5 distribution centers 

North-Caucasian: 
289 convenience stores 
6 hypermarkets 
7 cosmetics stores 

Urals: 
359 convenience stores 
2 hypermarkets 
11 cosmetics stores 
1 distribution center 

Siberian: 
56 convenience stores 
1 cosmetics store 

As of December 31, 2011 the Company operates in-house logistics system consisting of 
14 modern distribution centers (DCs): three of them are located in the Southern Federal district 
(Kropotkin,  Bataysk  and  Slavyansk-On-Kuban),  five  are  in  the  Volga  Federal  district  (Engels, 
Togliatti,  Erzovka,  Dzerzhinsk,  Izhevsk),  another  four  DCs  are  based  in  the  Central  Federal 
district (Tver, Oryol, Ivanovo and Tambov), , one in the Urals Federal district (Chelyabinsk) and 
one in the North-Western Federal district (Veliky Novgorod). 

41 

 
 
 
 
 
 
 
 
City 

Federal District 

Warehousing 
space, sq. m. 

Number of 
serviced stores 

% of total DC 
turnover 

Bataysk 

Southern 

17,407 

Kropotkin  

Southern 

30,048 

Slavyansk-on-
Kuban 

Engels 

Togliatti 

Erzovka 
(Volgograd) 

Dzerzhinsk 

Izhevsk 

Tver 

Oryol 

Tambov 

Ivanovo 

Southern 

20,496 

Volga 

Volga 

Volga 

Volga 

Volga 

19,495 

19,157 

26,074 

30,523 

23,988 

Central 

13,136 

Central 

14,326 

Central 

26,733 

Central 

43,365 

Veliky Novgorod 

North-Western 

21,060 

Chelyabinsk 

Urals 

17,623 

432 

509 

313 

336 

516 

307 

358 

382 

231 

360 

340 

505 

219 

501 

Total 

323,431 

5 309 

8.42% 

8.47% 

8.78% 

5.70% 

8.65% 

8.49% 

6.60% 

1.69% 

4.82% 

8.28% 

6.79% 

9.99% 

4.82% 

8.50% 

100% 

The  Company  operates  automated  stock  replenishment  system  and  a  fleet  of  3,906 

vehicles. 

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1111..  PPRRIIOORRIITTYY  DDIIRREECCTTIIOONNSS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  

DDEEVVEELLOOPPMMEENNTT  

The Company marks out the following mid-term development trends: 

•  Further  expansion  of  the  chain  by  increasing  the  density  of  coverage  of  the 
key  markets  as  well  as  organic  expansion  in  the  least  developed  regions  of 
Russia; 

•  Development  of 

through  active 
the  multi-format  business-model 
implementation  of  the  hypermarket  format  and  continuing  development  of 
cosmetics stores; 

•  Building of the high level loyalty of the key audience to the brand 

• 

Implementation  of  additional  measures  to  minimize  costs  and  improve 
profitability; 

Chain expansion 

In the nearest 2-3 years the Company plans to keep high pace of business growth 
with the annual number of openings of not less than 500 convenience stores and not less 
than 400 cosmetics stores in the cities with the population from 5,000 people and about 
50 hypermarkets in the cities with the population from 50,000 people. 

The key territories of presence for the Company are Southern, Volga and Central 
regions,  it  is  planned  to  increase  the  number  of  stores  in  Urals  and  Siberia  regions.  In 
the long-term outlook the management of the chain does not exclude the opportunity of 
entering the market of the Far East. 

Development of the multi-format model 

Currently  the  Company  is  actively  expanding  into  three  formats:  “convenience 
store”,  hypermarket  and  a  new  format  –  “cosmetics  store”  (drogerie).  In  contrast  to 
“traditional”  formats,  stores  under  “Magnit  Cosmetic”  brand  offer  non-food 
assortment: hygiene items, household chemicals, cosmetics and perfumery. 

The Company opens its hypermarkets mainly in the cities with population from 
50,000  to  500,000  citizens,  at  that  the  retail  outlet  is  located  in  the  city  (within  the  city 
boundaries) and targets people living within the radius of 7 km. 

Based  on  location  (size  of  the  location  or  of  the  area  in  a  large  city)  there  are  3  sub-

formats of the hypermarket: 

“small” with the selling space of up to 3,000 sq. m. (excluding rental space); 
“medium” with the selling space of 3,000 – 5,000 sq. m. (excluding rental space); 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
“large” with the selling space of over 5,000 sq. m.; (excluding rental space). 
Strategic  development  of  the  hypermarket  format  will  enable  to  conduct  deeper 
segmentation  of  the  existing  markets  and  consider  population  with  different  income  as 
potential  customers  on  the  back  of  high  turnover  per  store  and  average  ticket  as  well  as  fast 
pace of business growth. 

The Group has also started to study a new segment of the etail market and in the end of 
2010  launched  2  trial  stores  of  a  new  format  –  “drogerie”.  Unlike  “traditional”  formats  stores 
under  “Magnit  Kosmetik”  brand  offer  a  mix  of  non-food  group  of  products:  personal  care 
products,  household  chemicals,  cosmetics  and  perfumery  goods.  There  were  208  cosmetics 
stores opened in 2011. 

Pricing  policy  of  the  Company  allows  it  to  compete  with  open  markets  considering 

customers with income below average as the target audience. 

Brand recognition and customer loyalty 

The Company management takes measures to adjust its formats to changing 

customers’ preferences. In the regions with the highest purchasing power the work is 
carried out with the traditional assortment of the convenience store towards its 
expansion in favor of more expensive products (for example, ready-made cookery and 
semi-prepared meat). 

Within the complex measures taken to increase the loyalty to the “Magnit” brand 
the  analysis  is  carried  out  to  study  the  customers’  preferences  to  adjust  marketing 
program to the peculiarities of different formats. 

As an additional factor of the brand popularity the management of the Company 

plans to improve the service in its stores through corresponding work with its 
employees. 

Minimization of expenses 

The main drivers of successful development in the above direction are further 

improvement of the logistics processes and investments in the IT system which will 
provide the Company with maximum effective stock transport flow management 
systems, and will contribute to its transformation into the leader in terms of cost 
control. 

Active  introduction  of  private  label  products  to  the  assortment  is  in  place  to 

increase Company’s profitability. 

The status of Russia’s leading chain in terms of number of stores and customers 
supports the Company’s efficient cooperation with suppliers and achievement of most 
favorable purchasing terms. 

Development  of  direct  import,  first  of  all  direct  import  of  fresh  fruits  and 

vegetables, will also contribute to minimization of logistics costs. 

44 

 
 
 
 
 
 
 
 
 
 
 
1122..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPAAIIDD  DDIIVVIIDDEENNDDSS  

It was resolved by the annual general shareholders’ meeting of June 23, 2011 (minutes of 
23.06.2011)  to  pay  dividends  on  ordinary  nominal  shares  of  OJSC  “Magnit”  following  the 
results of 2010 financial year and the 1st quarter of 2011 financial year. 

Information on the paid dividends: 

Dividend period: 2010 year. 
Amount  of  announced  (accrued)  dividends  on  shares  of  the  category  (type)  per  share, 

RUB:  

- the dividend amount accrued on one ordinary registered share, following the results of 

2010 financial year - 6.57 rubles. 

Total amount of announced (accrued) dividends on all shares of the category, RUB:   
- total amount of announced (accrued) dividends following the results of 2010 financial 

year on all shares of the category:  584,566,229.61 rubles. 

Dividend period: 1st quarter of 2011 year. 
Amount  of  announced  (accrued)  dividends  on  shares  of  the  category  (type)  per  share, 

RUB:  

- the dividend amount accrued on one ordinary registered share, following the results of 

the 1st quarter of 2011 financial year - 4.67 rubles. 

Total amount of announced (accrued) dividends on all shares of the category, RUB:   
- total amount of announced (accrued) dividends following the results of the 1st quarter 

of 2011 financial year on all shares of the category - 415,513,590.91 rubles. 

Total  amount  of  the  dividends  paid  on  all  issuer’s  shares  of  the  category,  RUB: 

999,549,168.88. 

The dividends payment was effected in money terms with the assistance of the Registrar 
of the Company, OJSC “United registration Company” (19 Leninskaya Sloboda street, Moscow) 
as an entity providing services on dividends payment. 

The announced dividends were not paid in full as the result of the mistakes in payment 

details indicated by shareholders. 

45 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1133..  SSEECCUURRIITTIIEESS  

AAUUTTHHOORRIIZZEEDD  CCAAPPIITTAALL  SSTTOOCCKK  

The authorized capital stock of the Company determines the minimum amount of assets 

that guarantees its creditors’ interests. 

As  of  December  31,  2011  authorized  capital  stock  of  the  open  joint-stock  company 
“Magnit” amounts to 945,613.55 rubles. It consists of 94,561,355 ordinary registered uncertified 
shares with the nominal value of 0.01 rubles. 

The Company is entitled to offer additional ordinary registered shares in the amount of 

106,288,645 with the nominal value of 0.01 rubles (authorized shares).  

Information on the listed shares of OJSC “Magnit” as of 31.12.2011: 

Description of 
security 

Number of state 
registration 

Date of state 
registration 

Nominal, 
RUR. 

Total number 
of securities 

Ordinary registered 
uncertified shares 

1-01-60525-Р 

04.03.2004 

0.01 

88,975,073 

Ordinary registered 
uncertified shares 

1-01-60525-Р-
006D 

10.11.2011 

0.01 

5,586,282 

Total: 

94,561,355 

Structure of OJSC “Magnit” share capital as of 31.12.2011: 
Number of registered 
persons 

Name 

Share in the charter 
capital, % 

Legal entities 

including nominal holders 

Individuals 

Total: 

10 

9 

14 

24 

57.76 

57.76 

42.24 

100 

Information  on  OJSC  “Magnit”  outstanding  shares  listed  outside  the  Russian 
Federation in accordance with the foreign law of securities of foreign issuers certifying rights 
in respect of the above shares of the Company: 

Category  (type)  of  shares  outstanding  outside  the  Russian  Federation:  ordinary 

registered shares; 

Percentage  of  shares  outstanding  outside  the  Russian  Federation  as  a  %  of  the  total 

number of shares of the corresponding category (type): 28.75%; 

name,  address  of  the  foreign  issuer  which  securities  certify  the  rights  in  respect  of  the 
shares of the Company of the corresponding category (type): JP Morgan Chase Bank, N. A., 4 
New York Plaza, 13th Floor, New York, 10004 New York United States of America); 

short  description  of  the  program  (type  of  the  program)  of  the  securities  issue  of  the 
foreign issuer certifying the rights in respect of the shares of the corresponding category (type): 
in accordance with foreign law JPMorgan Chase Bank, N. A. issued securities (global depositary 

46 

 
 
  
 
 
 
 
 
 
receipts,  “GDRs”)  certifying  the  rights  in  respect  of  the  ordinary  registered  shares  of  OJSC 
“Magnit”; 

information on obtaining a permit of the federal executive body for the securities market 
to list the issuer’s shares of the corresponding category (type) outside the Russian Federation (if 
applicable): 

-  in  accordance  with  the  order  of  FFMS  of  Russia  of  March  27,  2008  №  08-661/pz-i 
offering and listing outside the Russian Federation of ordinary registered uncertified shares of 
OJSC “Magnit”, state registration number of the securities issue 1-01-60525-P of 04.03.2004, state 
registration  number  of  the  additional  securities  issue  1-01-60525-Р-004D  of  20.03.2008  in  the 
amount  of  11,522,000  (eleven  million  five  hundred  and  twenty  two  thousand)  ordinary 
registered uncertified shares is permitted; 

-  in  accordance  with  the  order  of  FFMS  of  Russia  of  October  02,  2009  №  09-3132/pz-i 
offering and listing outside the Russian Federation of ordinary registered uncertified shares of 
OJSC “Magnit”, state registration number of the securities issue 1-01-60525-P of 04.03.2004, state 
registration  number  of  the  additional  securities  issue  1-01-60525-Р-005D  of  02.10.2009  in  the 
amount of 16 792 946 (sixteen million seven hundred ninety two four thousand nine hundred 
forty six) ordinary registered uncertified shares is permitted; 

name of the foreign trade organizer (trade organizers) through which securities of the 
foreign issuer certifying the rights in respect of the issuers’ shares are listed (if there is such a 
listing):London Stock Exchange. 

BBOONNDDSS  

Bond issue of LLC “Magnit Finance” of 01 series: 

In 2005 the Company entered stock market offering its investors bond issue by limited 
liability company “Magnit Finance”, subsidiary of OJSC “Magnit”. The bond issue enabled the 
Company to optimize its debt portfolio and work out methods of cooperation with investors for 
the purpose of further introduction of the Company’s shares to the market. 

Issue  included  2  million  securities  with  the  nominal  value  of  1  thousand  rubles 
guaranteed by OJSC “Magnit” and JSC “Tander”. Issue was outstanding for 3 years. The main 
objective of the bond issue was to refinance short-term debt of the group. Not less than 75% of 
raised  funds  were  channeled  for  these  purposes,  and  the  remaining  funds  were  spent  on 
“Magnit” retail chain development. 

The offering of the certified interest-bearing non-convertible bonds payable to bearer of 
01 series with the obligatory centralized deposit of LLC “Magnit Finance” on the MICEX stock 
exchange commenced on November 23, 2005. The number of the placed securities amounted to 
2,000  thousand  securities  which  constitutes  100%  of  the  total  number  of  securities  subject  to 
placement.  The  bond  issue  was  realized  in  full  in  the  course  of  auction  in  the  fist  day  of 
placement. 

On November 19, 2008 LLC “Magnit Finance” fulfilled its obligations to bond holders on 

time and in full and redeemed the nominal value of bonds of 01 series. 

Bond issue of LLC “Magnit Finance” of 02 series: 

In  2007  the  Company  offered  its  investors  the  second  bond  issue  by  limited  liability 

company “Magnit Finance”, subsidiary of OJSC “Magnit”. 

47 

 
 
 
 
 
 
Issue  included  5  million  securities  with  the  nominal  value  of  1  thousand  rubles 
guaranteed  by  OJSC  “Magnit”  and  JSC  “Tander”.  Issue  will  be  outstanding  for  5  years.  The 
second bond issue was conditioned by the necessity of refinancing short-term liabilities of the 
group. 

The offering of the certified interest-bearing non-convertible bonds payable to bearer of 
02 series with the obligatory centralized deposit of LLC “Magnit Finance” on the MICEX stock 
exchange  commenced  on  March  30,  2007.  The  number  of  the  placed  securities  amounted  to 
5,000  thousand  securities  which  constitutes  100%  of  the  total  number  of  securities  subject  to 
placement.  The  bond  issue  was  realized  in  full  in  the  course  of  auction  in  the  fist  day  of 
placement. 

Parameters of the bond issue of LLC “Magnit Finance” of 02 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 
ISIN code 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 
7 coupon interest rate 
8 coupon interest rate 
9 coupon interest rate 
10 coupon interest rate 

№ 4-02-36102-R of March 6, 2007 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
30.03.2007 
open subscription 
1,820 day from the date of placement 
(23.03.2012) 
10 
RU000A0JP4W7 
RU000A0JP4W7 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 
8.20 % 

The first coupon yield of 02 series bond issue was paid on September 28, 2007. The total 
amount of yield paid on the second coupon amounted to 204.45 million rubles, the amount of 
yield of the second coupon paid per one bond amounted to 40.89 rubles. 

The second coupon yield of 02 series bond issue was paid on March 28, 2008. The total 
amount of yield paid on the second coupon amounted to 204.45 million rubles, the amount of 
yield of the second coupon paid per one bond amounted to 40.89 rubles. 

The third coupon yield of 02 series bond issue was paid on September 26, 2008. The total 
amount  of  yield  paid  on  the  third  coupon  amounted  to  204.45  million  rubles,  the  amount  of 
yield of the third coupon paid per one bond amounted to 40.89 rubles. 

48 

 
 
 
The  forth  coupon  yield  of  02  series  bond  issue  was  paid  on  March  27,  2009.  The  total 
amount  of  yield  paid  on  the  forth  coupon  amounted  to  204.45  million  rubles,  the  amount  of 
yield of the forth coupon paid per one bond amounted to 40.89 rubles. 

The fifth coupon yield of 02 series bond issue was paid on September 25, 2009. The total 
amount of yield paid on the fifth coupon amounted to 204.45 million rubles, the amount of yield 
of the forth coupon paid per one bond amounted to 40.89 rubles. 

The  sixth  coupon  yield  of  02  series  bond  issue  was  paid  on  March  26,  2010.  The  total 
amount of yield paid on the fifth coupon amounted to 204.45 million rubles, the amount of yield 
of the forth coupon paid per one bond amounted to 40.89 rubles. 

The seventh coupon yield of 02 series bond issue was paid on September 24, 2010. The 
total amount of yield paid on the fifth coupon amounted to 204.45 million rubles, the amount of 
yield of the forth coupon paid per one bond amounted to 40.89 rubles. 

The eighth coupon yield of 02 series bond issue was paid on March 25, 2011. The total 
amount of yield paid on the fifth coupon amounted to 204.45 million rubles, the amount of yield 
of the forth coupon paid per one bond amounted to 40.89 rubles. 

The ninth coupon yield of 02 series bond issue was paid on September 23, 2011. The total 
amount of yield paid on the fifth coupon amounted to 204.45 million rubles, the amount of yield 
of the forth coupon paid per one bond amounted to 40.89 rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of  transactions  with  bonds  of  02  series  varied  from  min  96.80  %  (05.10.11)  to  max  102.00  % 
(18.03.11) of the nominal value. Acknowledgeable quotation within this period fluctuated from 
min 96.80% (05.10.11) to max 101.86% (22.04.11). 

Bond issue of OJSC “Magnit” of BO-01 series: 

In 2010 the Company offered its investors the first Exchange-traded bond issue. 
Issue  included  1  million  securities  with  the  nominal  value  of  1  thousand  rubles.  Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-01 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-01 series with the obligatory centralized deposit of OJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  September  13,  2010.  The  number  of  the  placed 
securities  amounted  to  1  million  securities  which  constitutes  100%  of  the  total  number  of 
securities subject to placement. The bond issue was realized in full in the course of auction in 
the fist day of placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-01 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 

№ 4B02-01-60525-P of February 02, 2010 
1,000,000,000 rubles 
1,000,000 bonds 
1,000 rubles 
100% of nominal value 
13.09.2010 
open subscription 
1,092 day from the date of placement 
(09.09.2013) 
6 

49 

 
 
 
 
Trading code 
ISIN code 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

RU000A0JR118 
RU000A0JR118 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 

The first coupon yield of BO-01 series Exchange-traded bond issue was paid on March 
14, 2011. The total amount of yield paid on the second coupon amounted to 41.14 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.14 rubles. 

The  second  coupon  yield  of  BO-01  series  Exchange-traded  bond  issue  was  paid  on 
September  12,  2011.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  41.14 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 41.14 
rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of transactions with Exchange-traded bonds of BO-01 series varied from min 99.00 % (10.10.11) 
to max 102.65 % (04.08.11) of the nominal value. Acknowledgeable quotation within this period 
fluctuated from min 99.93% (22.11.11) to max 101.45% (01.04.11). 

Bond issue of OJSC “Magnit” of BO-02 series: 

In 2010 the Company offered its investors the second Exchange-traded bond issue. 
Issue  included  1  million  securities  with  the  nominal  value  of  1  thousand  rubles.  Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-02 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-02 series with the obligatory centralized deposit of OJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  September  13,  2010.  The  number  of  the  placed 
securities  amounted  to  1  million  securities  which  constitutes  100%  of  the  total  number  of 
securities subject to placement. The bond issue was realized in full in the course of auction in 
the fist day of placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-02 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 

50 

№ 4B02-02-60525-P of February 02, 2010 
1,000,000,000 rubles 
1,000,000 bonds 
1,000 rubles 
100% of nominal value 
13.09.2010 
open subscription 
1,092 day from the date of placement 
(09.09.2013) 
6 
RU000A0JR126 

 
 
 
 
 
ISIN code 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

RU000A0JR126 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 

The first coupon yield of BO-02 series Exchange-traded bond issue was paid on March 
14, 2011. The total amount of yield paid on the second coupon amounted to 41.14 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.14 rubles. 

The  second  coupon  yield  of  BO-02  series  Exchange-traded  bond  issue  was  paid  on 
September  12,  2011.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  41.14 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 41.14 
rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-02  series  varied  from  min  99.30% 
(15.12.2011)  to  max  102.60%  (04.08.2011)  of  the  nominal  value.  Acknowledgeable  quotation 
within  this  period  fluctuated  from  min  100.34%  (27.01.2011-03.02.2011)  to  max  101.32% 
(31.03.2011 - 13.04.2011). 

Bond issue of OJSC “Magnit” of BO-03 series: 

In 2010 the Company offered its investors the third Exchange-traded bond issue. 
Issue included 1.5 million securities with the nominal value of 1 thousand rubles. Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-03 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-03 series with the obligatory centralized deposit of OJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  September  13,  2010.  The  number  of  the  placed 
securities  amounted  to  1.5  million  securities  which  constitutes  100%  of  the  total  number  of 
securities subject to placement. The bond issue was realized in full in the course of auction in 
the fist day of placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-03 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 

№ 4B02-03-60525-P of February 02, 2010 
1,500,000,000 rubles 
1,500,000 bonds 
1,000 rubles 
100% of nominal value 
13.09.2010 
open subscription 
1,092 day from the date of placement 
(09.09.2013) 
6 
RU000A0JR142 

51 

 
 
 
 
 
ISIN code 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

RU000A0JR142 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 

The first coupon yield of BO-03 series Exchange-traded bond issue was paid on March 
14, 2011. The total amount of yield paid on the second coupon amounted to 61.71 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.14 rubles. 

The  second  coupon  yield  of  BO-03  series  Exchange-traded  bond  issue  was  paid  on 
September  12,  2011.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  61.71 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 41.14 
rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-03  series  varied  from  min  99.00  % 
(28.09.2011  and  10.10.2011)  to  max  102.60%  (04.08.2011)  of  the  nominal  value.  There  was  no 
acknowledgeable quotation within this period. 

Bond issue of OJSC “Magnit” of BO-04 series: 

In 2010 the Company offered its investors the fourth Exchange-traded bond issue. 
Issue  included  2  million  securities  with  the  nominal  value  of  1  thousand  rubles.  Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-04 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-04 series with the obligatory centralized deposit of OJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  September  13,  2010.  The  number  of  the  placed 
securities  amounted  to  2  million  securities  which  constitutes  100%  of  the  total  number  of 
securities subject to placement. The bond issue was realized in full in the course of auction in 
the fist day of placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-04 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 
ISIN code 

52 

№ 4B02-04-60525-P of February 02, 2010 
2,000,000,000 rubles 
2,000,000 bonds 
1,000 rubles 
100% of nominal value 
13.09.2010 
open subscription 
1,092 day from the date of placement 
(09.09.2013) 
6 
RU000A0JR159 
RU000A0JR159 

 
 
 
 
 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 

The first coupon yield of BO-04 series Exchange-traded bond issue was paid on March 
14, 2011. The total amount of yield paid on the second coupon amounted to 82.28 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.14 rubles. 

The  second  coupon  yield  of  BO-04  series  Exchange-traded  bond  issue  was  paid  on 
September  12,  2011.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  82.28 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 41.14 
rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of transactions with Exchange-traded bonds of BO-04 series varied from min 97.00 % (30.12.11) 
to max 102.48 % (03.08.11) of the nominal value. Acknowledgeable quotation within this period 
fluctuated from min 99.68% (29.12.11 and 30.12.11) to max 102.26% (15.06.2011). 

Bond issue of OJSC “Magnit” of BO-05 series: 

In 2011 the Company offered its investors the fifth Exchange-traded bond issue. 
Issue  included  5  million  securities  with  the  nominal  value  of  1  thousand  rubles.  Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-05 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-05 series with the obligatory centralized deposit of OJSC “Magnit” on 
the MICEX stock exchange commenced on March 4, 2011. The number of the placed securities 
amounted to 5 million securities which constitutes 100% of the total number of securities subject 
to  placement.  The  bond  issue  was  realized  in  full  in  the  course  of  auction  in  the  fist  day  of 
placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-05 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 
ISIN code 

№ 4B02-05-60525-P of February 16, 2011 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
04.03.2011 
open subscription 
1,092 day from the date of placement 
(28.02.2014) 
6 
RU000A0JR9N3 
RU000A0JR9N3 

53 

 
 
 
 
 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 

The  first  coupon  yield  of  BO-05  series  Exchange-traded  bond  issue  was  paid  on 
September  2,  2011.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  199.45 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 39.89 
rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of transactions with Exchange-traded bonds of BO-05 series varied from min 94.38 % (30.12.11) 
to max 110.00 % (30.11.11) of the nominal value. Acknowledgeable quotation within this period 
fluctuated from min 98.48% (02.12.11) to max 101.7% (08.06.2011). 

Bond issue of OJSC “Magnit” of BO-06 series: 

In 2011 the Company offered its investors the fourth Exchange-traded bond issue. 
Issue  included  5  million  securities  with  the  nominal  value  of  1  thousand  rubles.  Issue 
will be outstanding for 3 years. The issue of the exchange-traded bonds of BO-06 series aims to 
attract  funds  to  finance operating  activity  and expansion  of  “Magnit”  group  of  companies,  to 
decrease value of credit portfolio as well as to build public credit history. 

The  offering  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to bearer of BO-06 series with the obligatory centralized deposit of OJSC “Magnit” on 
the MICEX stock exchange commenced on April 26, 2011. The number of the placed securities 
amounted to 5 million securities which constitutes 100% of the total number of securities subject 
to  placement.  The  bond  issue  was  realized  in  full  in  the  course  of  auction  in  the  fist  day  of 
placement. 

Parameters of the bond issue of OJSC “Magnit” of BO-06 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Offering price 
Date of placement 
Method of placement 

Redemption date 

Number of coupons 
Trading code 
ISIN code 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 

№ 4B02-06-60525-P of February 16, 2011 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
26.04.2011 
open subscription 
1,092 day from the date of placement 
(22.04.2014) 
6 
RU000A0JRFQ4 
RU000A0JRFQ4 
7.75 % 
7.75 % 
7.75 % 

54 

 
 
 
 
 
3 coupon interest rate 
4 coupon interest rate 
5 coupon interest rate 
6 coupon interest rate 

7.75 % 
7.75 % 
7.75 % 
7.75 % 

The first coupon yield of BO-06 series Exchange-traded bond issue was paid on October 
25, 2011. The total amount of yield paid on the second coupon amounted to 193.2 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 38.64 rubles. 

Based on trading for the period from 11.01.2011 to 30.12.2011 the weighted average price 
of transactions with Exchange-traded bonds of BO-06 series varied from min 94.98 % (25.10.11) 
to max 102.90 % (19.09.11) of the nominal value. Acknowledgeable quotation within this period 
fluctuated from min 94.98% (25.10.11) to max 100.75% (21.07.2011). 

SSHHAARREESS  TTRRAADDIINNGG 

The shares of OJSC “Magnit” entered the Russian stock market in April 2006. 
On April 14, 2006 the shares of OJSC “Magnit” were admitted to trading in the section of 
the  List  “Listed  securities  but  not  included  into  the  quotation  lists”  of  non-profit  partnership 
““Russian Trading System” Stock Exchange”. 

On April 24, 2006 trading of OJSC “Magnit” shares in the List of non-listed securities of 

Close joint-stock company “MICEX Stock Exchange” commenced. 

On April 28, 2006 the IPO of OJSC “Magnit” on the Russian Trading System (RTS) and 

the Moscow Interbank Currency Exchange (MICEX) was completed. 

The price of one share of OJSC “Magnit” in the course of offering on RTS and MICEX 
was  determined  on  the  level  of  27  USD.  Proceeds  from  the  stock  comprising  18.94%  of  the 
charter  capital  amounted  to  368,355  million  USD.  Deutsche  UFG  functioned  as  an  IPO 
coordinator;  foreign  investors  could  participate  by  purchasing  the  securities  of  “Magnit” 
according to the rule “S”. 

Since  December  11,  2007  the  shares  of  OJSC  “Magnit”  have  been  included  into  the 
Quotation list “B” of OJSC “Russian Trading System” Stock Exchange”. OJSC “Magnit” shares 
have been admitted to trading in the corresponding list on December 13, 2007. 

On December 21, 2007 OJSC “Magnit” shares were included in the quotation list “B” of 

CJSC “MICEX SE” and admitted to trading in the corresponding list. 

On  February  13,  2008  OJSC  “Magnit”  announced  its  intention  to  list  global  depositary 
receipts (“GDRs”) representing its ordinary shares on the London Stock Exchange in connection 
with  an  offering  by  the  Company  of  11,300,000  newly  issued  ordinary  shares  in  the  form  of 
GDRs  and  shares  (including  as  part  of  the  exercise  of  statutory  pre-emptive  rights  by  the 
existing shareholders of the Company and by a Company’s shareholder of ordinary shares in 
the form of shares and GDRs. 

The  offer  price  was  set  at  42.50  USD  per  share.  The  offer  price  in  ruble  terms  was  et 

based on the rate of 23.4450 rubles per dollar. 

A  total  of  9,719,638  shares  including  the  shares  in  the form  of  GDRs  were  allocated  to 
international institutional investors. In connection with the offering the selling shareholders has 
granted the joint bookrunners an over-allotment option to purchase up to an additional 506,585 
shares in the form of GDRs at the offer price per GDR which was exercised in full. 

55 

 
 
 
 
 
 
 
Conditional dealings in the GDRs commenced on the London Stock Exchange on April 
16, 2008 (5 GDRs representing an interest in one share). Admission of the GDRs to the Official 
List of the UK Listing Authority occurred on April 22, 2008. 

Free  float  of  OJSC  “Magnit”  as  of  30.06.2008  amounted  to  35.48%.  Proceeds  from  the 
offering  amounted  to  approximately  480.25  million  USD  and  were  used  to  finance  further 
expansion of the Company’s chain of hypermarkets as well as to continue the expansion of its 
convenience store operations and further development of its logistics capabilities.  

In 2009 ordinary shares of the Company were included (transferred) into the Quotation 
list “A” of the second level at the Moscow Interbank Currency Exchange and “Russian Trading 
System” Stock Exchange”. 

On September 2, 2009 OJSC “Magnit” announced its intention to offer additional shares 

at 65 USD per ordinary share and 13 USD per GDR.  

A  total  of  5,680,000  newly  issued  ordinary  shares  in  the  form  of  GDRs  have  been 
allocated  to  international  institutional  investors, resulting  in  a  total  free float  of  46.51%  of  the 
Company’s issued share capital as of December 31, 2009. 

Gross proceeds to the Company from the follow-on offering amounted to approximately 
369.2  USD  and  used  to  finance  further  expansion  of  its  chain  of  hypermarkets  as  well  as  to 
continue  the  expansion  of  its  convenience  stores  operations  and  further  development  of  its 
logistic capabilities. 

Since November 14, 2010 shares of OJSC “Magnit” have been included (transferred) into 

the Quotation list “A” of the first level at the “Russian Trading System” Stock Exchange”. 

According  to  trading  held  from  01.01.2010  to  31.12.2010  on  MICEX  Stock  Exchange 
weighted average price of the shares trading fluctuated from min 1,918.71 rubles (27.02.2010) to 
max 4,125.29 rubles (13.12.2010). 

According to the Instruction of CJSC “MICEX Stock Exchange ” № 1387-p of 29.12.2010 
OJSC “Magnit” shares are included in (transferred to) the quotation list “A” of the first level of 
CJSC “MICEX Stock Exchange”. 

On  November  30,  2011  OJSC  “Magnit”  announced  its  intention  to  offer  newly  issued 
ordinary shares via an accelerated bookbuild placing to Russian and international institutional 
investors. 

In connection with the placement the Company has registered with the Russian Federal 

Financial Market Service 10,813,516 new shares to be placed through an open subscription. 

The  offer  price  in  the  Placement  has  been  set  at  US$  85  per  new  share.  Payments  for 

shares in rubles were made at an exchange rate of US$1 = RUB 30.8486. 

The  Company  placed  5,586,282  ordinary  shares  out  of  which  4,117,648  shares  were 
allocated to investors resulting in a free float of 53.83% of the Company’s issued share capital as 
of December 31, 2011. 

Gross  proceeds  to  the  Company  from  the  placement  of  additional  shares  amounted  to 
approximately  US$  475  mn  and  used  to  finance  its  capital  expenditure  program  aimed  at 
further expansion of its chain of hypermarkets as well as the expansion of its convenience store 
operations and the further development of its logistics capabilities. 

On  December  19,  2011  ordinary  shares  of  OJSC  “Magnit”  were  excluded  from  the 
Quotation  list  “A”  of  the  first  level  of  OJSC  “RTS  Stock  Exchange”  as  a  result  of  its 
reorganization through merger with CJSC MICEX. 

56 

 
 
 
 
 
 
According to trading held from 01.01.2011 to 31.12.2011 on MICEX Stock Exchange the 
average  weighted  price  of  shares  transactions  varied  from  min  2,648.8  rubles  (13.10.2011)  to 
max 4,346.96 (13.01.2011). 

Market capitalization of OJSC “Magnit” as of 30.12.2011 amounted to 261,649.67 million 

rubles according to OJSC “MICEX SE”. 

57 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1144..   TTRRAANNSSAACCTTIIOONNSS,,   CCOONNSSIIDDEERREEDD   MMAAJJOORR   TTRRAANNSSAACCTTIIOONNSS  
JJOOIINNTT--SSTTOOCCKK  

AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   ““OONN  
CCOOMMPPAANNIIEESS””,,  MMAADDEE  WWIITTHHIINN  TTHHEE  YYEEAARR  22001111  

1. 
Date of transaction (date of the contract) 

Type,  subject,  essentials  of 
including  civil  rights  and  obligations 
determined,  changed  or 
transaction 

the 

transaction, 
to  be 
the 

terminated  by 

parties and beneficiaries under transaction  

term of obligations fulfillment under transaction  

amount of transaction in money terms and per cent 
of the balance sheet assets of the issuer 

– 

and 

Agreement 

(together  – 

30.11.2011 
Placement  Agreement 
related 
Instruction Letter governed by the laws of 
the  «Placement 
England 
transactions, 
Agreement»),  and  other 
the 
contracts  and  documents  under 
(together  with 
Placement  Agreement 
Placement 
the 
“Transaction”).  
(a)    Morgan  Stanley  &  Co.  International 
plc, VTB Capital plc and/or their affiliates 
and other parties that may be indicated in 
the  Placement  Agreement  as  placement 
agents  (hereinafter  together  referred  to  as 
“Placement  Agents”),  (b)  the  Company 
and (c) other parties, subject to regulation 
of  the  Indemnity  under  the  Placement 
Agreement.  
Until  the  fulfillment  of  the  obligations 
under the transaction by the parties.  
The  price  (amount  of  obligations)  shall 
consist  of  the  Company’s  obligations 
under the Placement Agreement, including 
the  Company’s  obligations  according  to 
articles  7,  8,  12.3.5  and  12.3.6  of  the 
Placement  Agreement.  The  Price  ()  of  the 
property that may be directly or indirectly 
disposed  by  the  Company  (amount  of  the 
Company’s obligations) may amount to 25 
(twenty  five)  or  more  per  cent  of  the 
Company’s 
assets 
determined  according  to  the  accounting 
report  for  the  latest  reporting  period,  but 
shall  not  exceed  50  (fifty)  per  cent  of  the 
Company’s 
assets 
determined  according  to  the  accounting 
report for the latest reporting period. 

balance 

balance 

sheet 

sheet 

issuer’s assets value as of the date of termination of 
accounting  period  (quarter,  year),  preceding  the 
date  of  transaction  (date  of  the  contract)  and  for 
which  the  account  is  made  according  to  the 
legislation of Russian Federation 
information on the approval of transaction is such  The transaction was approved. 

The  balance  sheet  assets  value  of  the 
Company  as  of  September  30,  2011 
amounts to 42,548,057 thousand rubles. 

58 

 
 
transaction  is  acknowledged  as  a  major  or  a 
related-party transaction 
type  of  transaction  (major  transaction;  related-
party transaction; major related-party transaction ) 
issuer’s  authority  which  made  a  decision  on 
approval of transaction  
date of decision on approval of transaction 
date  and  number  of  the  minutes  of  meeting  of 
issuer’s authority when the decision on approval of 
the transaction was made 

Major transaction 

Board of directors of OJSC “Magnit” 

30.11.2011 

Minutes № w/n of 30.11.2011 

59 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1155..   LLIISSTT   00FF   22001111   TTRRAANNSSAACCTTIIOONNSS   DDEECCLLAARREEDD   AASS   RREELLAATTEEDD--
PPAARRTTYY   IINN   AACCCCOORRDDAANNCCEE   WWIITTHH   TTHHEE   FFEEDDEERRAALL   LLAAWW   OONN   ““JJOOIINNTT--
SSTTOOCCKK  CCOOMMPPAANNIIEESS””  

1 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

06.04.2011 
Provision  of  the  Company’s  guarantee  to  the 
Agreement  on  Crediting  in  Russian  rubles 
№00GA3L of 08.11.2010. 
The  Lender:  Open 
«ALFA-BANK;  
 The Guarantor: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Joint-Stock  Company 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock Company “Tander” (JSC "Tander") 

Reason  for  which  such  entity  is  considered 
related-party for transaction 

is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction, and a beneficiary 
under the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 

15.20 

5,086,506.85  

is  duly  performing 

Loan maturity date is 15.11.2013; the guarantee 
shall  mature  within  one  year  after  the  loan 
repayment date.  
JSC 
it’s 
“Tander” 
obligations  before  the  Lender.  There  was  no 
situation  when  the  demand  on  fulfillment  of 
JSC  "Tander's  outstanding  obligations  could 
have been raised before the Guarantor. 
the 
transaction  was  approved  by 
The 
extraordinary general shareholders’ meeting on 
January 20, 2011, minutes № w/n of January 20, 
2011. 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 

Other information on transaction indicated at the 
issuer’s discretion 

none 

60 

 
 
 
 
2 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

Company 

14.06.2011 
Provision  of  the  interest-bearing  loan  by  the 
Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

“Tander” 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 

fulfillment  of  obligations  under 

of  mentioned 

fulfillment 

on 

5,000,000 

12.88 

13.06.2014 

The Lender´s obligations are fulfilled on time 

Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 

The 
the 
transaction  was  approved  by 
extraordinary  general  shareholders’  meeting 
on  May  19,  2011,  minutes  №  w/n  of  May  19, 
2011. 

Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

3 

Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

06.07.2011 
Provision  of  the  Company’s  guarantee  to  the 
Credit  Agreement  №КС-714000/2011/00051  of 
25.04.2011 
The  Lender  –  VTB  Bank  (open  joint-stock 
company)  
The  Guarantor  –  Open  Joint-Stock  company 
"Magnit" 
The Beneficiary - JSC "Tander" (the Borrower) 

61 

 
 
  
Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction, and a beneficiary 
under the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 

5.26% 

2,039,506.85 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

is  23.04.2014, 

is  duly  performing 

Loan  maturity  date 
the 
guarantee  is  provided  for  the  term  of  2,191   
(two  thousand  one  hundred  ninety  nine)  days 
from the contract execution date. 
JSC  “Tander” 
it’s 
obligations  before  the  Lender.  There  was  no 
situation  when  the  demand  on  fulfillment  of 
JSC  "Tander”'s  outstanding  obligations  could 
have been raised before the Guarantor. 
The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

4 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

62 

12.07.2011 
Provision  of  the  interest-bearing  loan  by  the 
Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 

Company 

“Tander” 

(JSC 

 
 
 
 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

100,000 

0.23 

05.07.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled on time 

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

5 
Date of transaction 

Subject and essentials of transaction 

let  Oktiabria,  Krasniy 

01.09.2011 
Provision  of  the  built-in  store,  located  at  30, 
of 
50 
Krasnosulinskiy 
territory, 
Russia,  for  payment  into  the  temporary 
possession and use to the Lessee by the Lessor. 

region,  Rostov 

Sulin 

Parties of transaction 

The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 

24,000 

0.02 

63 

 
 
 
31.08.2021 

on 

fulfillment 

fulfillment  of  obligations  under 

transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

none 

The Lessor’s obligations are fulfilled  

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

6 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

01.09.2011 
Provision  of  the  non-living  premises,  located 
at  5,  Obukhova  street,  Zverevo,  Rostov 
territory,  Russia, 
into  the 
temporary possession and use to the Lessee by 
the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

for  payment 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

31,200 

0.07 

31.08.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lessor’s obligations are fulfilled  

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

64 

 
 
  
 
 
7 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

01.09.2011 
Provision  of  the    non-living  built-in  premises 
№ 7 and 9, located at38, Kosmonavtov street, 
Lipetsk, Lipetsk territory, Russia, for payment 
into  the  temporary  possession  and  use  to  the 
Lessee  by the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

Company 

“Tander” 

(JSC 

28,200 

0.02 

31.08.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lessor’s obligations are fulfilled  

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

8 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

02.09.2011 
Provision  of  the  non-living  built-in  premises 
№  1  located  at  6  Lenina  avenue,  Liski, 
Voronezh  territory,  Russia,  for  payment  into 
the  temporary  possession  and  use  to  the 
Lessee by the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

65 

 
 
 
 
Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 

49,200 

0.11 

Term 
for 
transaction 

fulfillment  of  obligations  under 

01.09.2021 

on 

fulfillment 

of  mentioned 

Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

The Lessor’s obligations are fulfilled  

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

9 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

02.09.2011 
Provision  of  the  non-living  built-in  premises 
located  at  124  Dachniy  avenue,  Voronezh, 
Voronezh  territory,  Russia,  for  payment  into 
the  temporary  possession  and  use  to  the 
Lessee by the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

66 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC  is  OJSC  "Magnit” 
shareholder jointly with its affiliates owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 

(JSC 

 
 
 
  
 
jointly  with  its  affiliates  owning  more  than 
20  per  cent  of  voting  shares  of  the  Company 
that is a party in the transaction, and a party 
under the transaction. 

15,600 

0.04 

01.09.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lessor’s obligations are fulfilled  

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

10 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

Company 

the  property  – 

05.09.2011 
Sale  and  purchase  of 
transformer substation  
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

“Tander” 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 

fulfillment  of  obligations  under 

fulfillment 

on 

8,066.48 

0.02 

13.09.2011 

of  mentioned The obligations are fulfilled 

67 

 
 
 
 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

11 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

Company 

13.09.2011 
Provision  of  the  interest-bearing  loan  by  the 
Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

“Tander” 

(JSC 

378,000 

0.87 

06.09.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled 

The transaction was approved by the Board of 
directors on August 30, 2011, minutes №w/n of 
August 30, 2011. 

12 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

68 

12.10.2011 
Sale  and  purchase  of  share  in  the  charter 
capital of “Alkotrading” LLC 

The Seller: JSC “Tander” 
The Buyer: OJSC  “Magnit»” 

 
 
 
 
Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

is  OJSC  "Magnit” 
Magnit  Finance  LLC 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

9,900 

0.02 

12.10.2011 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The  Seller’s  and  the  Buyer’s  obligations  were 
fulfilled on time 
The transaction was approved by the Board of 
directors on October 6, 2011, minutes №w/n of 
October 6, 2011. 

13 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

store 

of 
located 

09.11.2011 
the 
Provision 
 Supermarket 
II 
Neighbourhood,  Uvarovo,  Tambov  territory, 
for  payment  into  the  temporary  possession 
and use to the Lessee by the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

at 

Full and short firm name (names) of the legal entity 
or  surname,  name,  patronymic  name  of  a  person 
that is considered related-party for the transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC  is  OJSC  "Magnit” 
shareholder jointly with its affiliates owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly  with  its  affiliates  owning  more  than 

69 

 
 
 
 
20  per  cent  of  voting  shares  of  the  Company 
that is a party in the transaction, and a party 
under the transaction. 

128,947.2 

0.3 

10.10.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

The Lender’s obligations are fulfilled 

The  transaction  was  approved  by  the  Board 
of  directors  on  October  6,  2011,  minutes 
№w/n of October 6, 2011. 

none 

14 
Date of transaction 
Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

“Tander” 

Company 

09.11.2011 
Contribution to the Assets of “AgroTorg”  
Shareholder: OJSC «Magnit» 
Beneficiary Company: to “AgroTorg” LLC 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is  a  party  in  the  transaction,  and  a  party 
under the transaction. 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on c 

fulfillment  of  obligations  under 

of  mentioned 

fulfillment 

on 

133,824 

0.31 

16.11.2011 

The Shareholder’s obligations are fulfilled 

70 

 
 
 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

15 

Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

15.11.2011 
Provision  of  the  Company’s  guarantee  to  the 
Credit  Agreement  №КС-714000/2011/00117  of 
12.09.2011 
The  Lender  –  VTB  Bank  (open  joitn-stock 
company)  
The  Guarantor  –  Open  Joint-Stock  company 
"Magnit" 
The Beneficiary - JSC "Tander" (the Borrower) 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction, and a beneficiary 
under the transaction. 

Company 

“Tander” 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 

3.20 

1,359,671. 23 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

is  23.04.2014, 

is  duly  performing 

the 
Loan  maturity  date 
guarantee  is  provided  for  the  term  of  2,191   
(two  thousand  one  hundred  ninety  nine)  days 
from the contract execution date. 
JSC  “Tander” 
it’s 
obligations  before  the  Lender.  There  was  no 
situation  when  the  demand  on  fulfillment  of 
JSC  "Tander”'s  outstanding  obligations  could 
have been raised before the Guarantor. 
The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

71 

 
 
 
16 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

21.11.2011 
Provision  of  the  guarantee  under  which  the 
Guarantor  shall  be  responsible  before  the 
Lender  for  the  fulfillment  of  the  obligations 
assumed  by  the  Borrower  under  the  Credit 
Contract № 8619/452/20162 of  21.11.2011 
The Lender –  Sberbank of Russia (open joint-
stock company) 
The  Guarantor  –  Open  Joint-Stock  company 
"Magnit" 
The Beneficiary  (the Borrower) - JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC 
is  OJSC  "Magnit” 
shareholder  jointly  with  its  affiliates  owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction, and a beneficiary 
under the transaction. 

Company 

“Tander” 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 

fulfillment  of  obligations  under 

1,250,000 

2.94 

19.11.2017 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

is  duly  performing 

it’s 
JSC  “Tander” 
obligations  before  the  Lender.  There  was  no 
situation  when  the  demand  on  fulfillment  of 
JSC  "Tander”'s  outstanding  obligations  could 
have been raised before the Guarantor. 
The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

17 
Date of transaction 
Subject and essentials of transaction 

72 

25.11.2011 
Provision  by  the  Company  of  the  interest-

 
 
 
 
Parties of transaction 

bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: LLC  "Selta" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction. 

76,000 

0.18 

23.11.2012 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled 

The transaction was approved by the Board of 
directors  on  July  13,2011,  minutes  of  July  13, 
2011 

18 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

29.11.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: LLC  "Selta" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 

for 

624,000 

1.47 

fulfillment  of  obligations  under 27.11.2012 

73 

 
 
 
 
on 

fulfillment 

of  mentioned 

transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

The Lender’s obligations are fulfilled 

The transaction was approved by the Board of 
directors  on  July  13,2011,  minutes  of  July  13, 
2011 

19 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

Full and short firm name (names) of the legal entity 
or  surname,  name,  patronymic  name  of  a  person 
that is considered related-party for the transaction 

Reason for which such entity is considered related-
party for transaction 

06.12.2011 
Provision  of  the  non-living  building  located 
at34  Karla  Marksa  street,  Prokhladniy,  the 
Kabardino-Balkarian  Republic,  for  payment 
into the temporary possession and use  to the 
Lessee by the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 
Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC  is  OJSC  "Magnit” 
shareholder jointly with its affiliates owning 
more than 20 per cent of voting shares of the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly  with  its  affiliates  owning  more  than 
20  per  cent  of  voting  shares  of  the  Company 
that is a party in the transaction, and a party 
under the transaction. 

Company 

“Tander” 

(JSC 

19,920 

0.05 

06.10.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in per  cent  of  issuer’s  balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

The Lender’s obligations are fulfilled 

The  transaction  was  approved  by  the  Board 
of  directors  on  October  6,  2011,  minutes 
№w/n of October 6, 2011. 

none 

20 

74 

 
 
 
 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

07.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction. 

1,946,830 

4.58 

06.12.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

21 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

08.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction.. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 4.66 

1,981,620.4 

75 

 
 
 
 
fulfillment  of  obligations  under 

sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

07.12.2014 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

22 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

12.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction. 

2,000,000 

4.7 

10.12.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
the  date  of 
accounting  period  preceding 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

23 
Date of transaction 

Subject and essentials of transaction 

76 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  

 
 
 
 
Parties of transaction 

The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction. 

2,000,000 

4.7 

01.12.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

24 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 

4.7 

2,000,000 

77 

 
 
 
 
03.12.2014 

on 

fulfillment 

of  mentioned 

fulfillment  of  obligations  under 

Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

25 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction. 

2,000,000 

4.7 

05.12.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

26 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal Joint-Stock 

Company 

“Tander” 

(JSC 

78 

 
 
 
 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

"Tander") 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party under 
the transaction. 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

2,000,000 

4.7 

08.12.14 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

27 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction. 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 

fulfillment  of  obligations  under 

of  mentioned 

fulfillment 

on 

2,108,700 

4.90 

10.12.2016 

The Lender’s obligations are fulfilled  

79 

 
 
 
 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

28 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

13.12.2011 
Provision  by  the  Company  of  the  interest-
bearing loan  
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Joint-Stock 
"Tander") 

Company 

“Tander” 

(JSC 

Reason for which such entity is considered related-
party for transaction 

JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly with its affiliates owning more than 20 
per cent of voting shares of the Company that 
is a party in the transaction and a party in the 
transaction. 

1,071,549.6 

2.52 

11.11.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

none 

The Lender’s obligations are fulfilled  

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on June 23, 2011, 
minutes № w/n of June 23, 2011. 

29 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

of 

street, 

14.12.2011 
Provision 
the
 non-living  premises  of  a  store  located  at10 
village, 
Pochtovaya 
Moscow  territory,  for  payment  into  the 
temporary possession and use to the Lessee by 
the Lessor. 
The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

Lotoshino 

Full  and  short  firm  name  (names)  of  the  legal Magnit  Finance  Limited  Liability  Company 

80 

 
 
 
 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC  is  OJSC  "Magnit” 
shareholder jointly with its affiliates owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly  with  its  affiliates  owning  more  than 
20  per  cent  of  voting  shares  of  the  Company 
that is a party in the transaction, and a party 
under the transaction. 

76,800 

0.18 

01.11.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
for 
Term 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

The Lender’s obligations are fulfilled 

The transaction was approved by the Board of 
directors on October 6, 2011, minutes №w/n of 
October 6, 2011. 

none 

30 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

of 

20.12.2011 
Provision 
the 
 non-living  premises  located  at199  Gorkogo 
street,  Kanevskaya 
stanitsa,  Krasnodar 
territory,  for  payment  into  the  temporary 
possession and use to the Lessee by the Lessor. 

The Lessor: OJSC "Magnit"  
The Lessee: JSC "Tander" 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person  that  is  considered  related-party  for  the 
transaction 

Reason for which such entity is considered related-
party for transaction 

(JSC 

“Tander” 

Company 

Magnit  Finance  Limited  Liability  Company 
(Magnit Finance  LLC); 
Joint-Stock 
"Tander") 
Magnit  Finance  LLC  is  OJSC  "Magnit” 
shareholder jointly with its affiliates owning 
more  than  20  per  cent  of  voting  shares  of  the 
Company that is a party in the transaction. 
JSC  "Tander"  is  OJSC  "Magnit”  shareholder 
jointly  with  its  affiliates  owning  more  than 
20  per  cent  of  voting  shares  of  the  Company 

81 

 
 
 
 
that is a party in the transaction, and a party 
under the transaction. 

46,800 

0.11 

07.11.2021 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction amount in per cent of issuer’s balance 
sheet  assets  as  of  the  termination  date  of  the  last 
accounting  period  preceding 
the  date  of 
transaction, % 
Term 
for 
transaction 
Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of transaction, date of decision (date and 
number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

of  mentioned 

fulfillment 

on 

The Lender’s obligations are fulfilled 

The transaction was approved by the Board of 
directors on October 6, 2011, minutes №w/n of 
October 6, 2011. 

none 

82 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1166..   MMAAIINN   RRIISSKK   FFAACCTTOORRSS   RREELLAATTEEDD   TTOO   TTHHEE   ССOOMMPPAANNYY  

OOPPEERRAATTIIOONN  

Since  OJSC  “Magnit”  and  its  subsidiaries  operate  within  one  group  of  companies  of 
OJSC “Magnit” (hereafter - “the Group”, retail chain “Magnit” or “the Company”), the risks are 
mainly described for the entire Group in general. 

The  description  of  risks  provided  herein  is  not  complete  or  limiting,  but  renders  the 
Company’s  own  viewpoint  and  assessment.  Along  with  the  risks  specified,  other  risks  not 
included  in  the  report  may  affect  the  investments  into  OJSC  “Magnit”  shares.  Other  risks, 
including those the Company is not aware of or which seem insignificant at the present time, 
may lead to reduction of earnings, increase of expenses or other events and (or) consequences, 
due to which the price of Company’s securities may decline. 

In case one or several risks hereof arise, OJSC “Magnit” will take all the possible 
measures  and  apply  the  best  efforts  to  minimize  the  effect  from  negative  changes. 
Today  it  is  impossible  to  define  particular  actions  of  the  Company  in  any  risk 
conditions,  as  the  elaboration  of  the  adequate  measures  is  impeded  by  the 
indeterminate character of the situation in future. The character of measures to be taken 
will  depend  on  the  situation  conditions  in  each  specific  case.  OJSC  “Magnit”  cannot 
guarantee  that  the  measures  taken  to  overcome  negative  changes  will  considerably  affect  the 
situation, as the majority of the described risks are beyond the Company’s control. 

Risk Management Policy of the Company. 

Generally the Company and the Group apply system approach of risk management. The 

key constituent elements of the risk management policy in each focus area are: 
Risk identification 
Risk assessment methodology 
Elaboration and implementation of comprehensive risk management framework 
Ongoing monitoring of risk status  

Risk management is applied to the entire Group. 
As for the industry risks, the market environment is estimated in the medium-term and 
long-term  perspective  based  on  the  macroeconomic  forecasts  of  MEDT  and  sell-side  analysts. 
The estimation of the prospective demand is based on the forecasts on the population income 
sector  and  consumption  level.  The  industry  trends  in  respect  of  diverse  trade  formats, 
breakdown of demand by formats and competitive environment are also estimated. 

The  development  strategy  aimed  at  the  consolidation  of  competitive  positions  and  the 

increase of market share of the Company is elaborated on the basis of the conducted analysis. 

In  terms  of  country  and  regional  risks,  the  Company  monitor  political  and  economic 
situation,  as  well  as  estimate  the  risk  level  of  natural  disasters,  possible  cease  of  transport 
communication  in  the  regions where  “Magnit”  stores are  located.  Territorial  diversification of 
the group operation of “Magnit” companies contributes to risk reduction. 

As  for  financial risks,  the  level  of  interest rate,  currency exchange,  credit  and  liquidity 

risks are estimated. 

Interest  risk  management  is  carried  out  through  seeking  the  most  optimal  ways  of 
financing and through coordination of fundraising terms with the terms of implementation of 
the projects under financing. To provide for the optimization of the received funds the Group 

83 

 
 
 
 
works  out  its  credit  history,  expands  the  data  base  of  potential  creditors  and  diversifies 
instruments for their attraction.  

The  reduction  of  funding  costs  is  achieved  through  the  policy  of  information 
transparency  improvement.  One  of  the  tools  of  interest  risk  management  is  forecasting  the 
interest rate changes, and assessment of the appropriate leverage level of the Company with an 
allowance for such overall interest rate changes. 

Regarding  the  currency  risks,  the  Company  estimates  the  analysts’  forecasts  on  the 
possible  fluctuations  of  the  exchange  rate  and  takes  decisions  on  the  acceptable  level  of  the 
currency exposure and direction. Since “Magnit” receives all earnings in Russian rubles and do 
not  possess  assets  denominated  in  foreign  currency,  the  Company  does  not  take  liabilities  in 
foreign currency in order to minimize currency risks.  

In  terms  of  liquidity  risks,  the  Company  and  the  Group  in  general  maintain  balanced 

terms’ ratio of assets and liabilities. 

Regarding  credit  risks,  the  Company  applies  analysis  of  financial  position  of 

counteragents and the limits’ system. 

Legal  risks  management  is  based  on  the  strict  observance  of  the  actual  Russian 
legislation. Legal department monitors all changes in legislation, which refer to the company’s 
activity, and conducts legal inspection of all the contracts and agreements.  

IINNDDUUSSTTRRYY  RRIISSKKSS  

Risks related to customer demand and competition 

Negative changes of macroeconomic conditions and the decrease of customer demand 

in Russia may adversely affect sales and income of the Group 

The Group operates in the retail sector of food products and goods of primary necessity. 
The  development  of  the  retail  sector,  where  the  Group  operates,  in  many  aspects 
depends on macroeconomic factors because the demand for the consumer goods is determined 
by the population disposable income. 

In  case  of  economic  instability  the  reduction  of  the  actual  disposable  income  of 
population may lead to deterioration of the growth dynamics and sector profitability. It should 
be noted that the state of Russian economy is mainly determined by the price for oil and other 
energy  and  mineral  resources  on  the  world  market.  Price  decline  for  mineral  resources  will 
negatively affect the economy of Russian Federation on the whole due to the dominant share of 
raw materials in GDP. Deterioration of the economic situation will also result in the reduction 
of the purchasing power in the country. 

Consumer demand on the markets where the Group operates depends on a number of 
factors  which  are  beyond  Group’s  control,  including  demographic  factors,  consumer 
preferences and their spending capacity. The reduction of the consumer demand or fluctuations 
of  consumer  preferences  may  dramatically  reduce  sales  and  income  of  the  Group  and 
substantially affect business activity, financial state and results of the Group and the Company. 
Moreover, the seasonality of the consumer demand may lead to considerable fluctuations of the 
Group operation results in different periods of time. 

High  level  of  competition  may  lead  to  decline  of  the  Group’s  market  share  and  its 

revenue. 

As  of  December  31,  2011  the  Group  operates  in  7  federal  districts  and  in  more 
than  1,389  locations  of  the  Russian  Federation  with  the  highest  concentration  in  the 

84 

 
 
 
 
Southern,  North-Caucasian,  Central  and  Volga  regions.  Magnit  stores  also  operate  in 
the  Central,  Urals  and  Siberian  regions.  Russian  retail  market  of  the  Southern  Federal 
district is quite competitive and is represented by the majority of big Russian players and 
a number of foreign peers.  

Russian retail sector is characterized by a high level of competition. The Group competes 
with a big number of Russian and international players. In recent years the consumer demand 
growth  in  Russia  has  attracted  new  participants  and  led  to  the  intensification  of  competition. 
Retail chains compete with each other mainly for store locations, product quality, service and 
price,  assortment  range  and  store  conditions.  Entrance  of  additional  players  to  the  Russian 
market may intensify competition even more and reduce the operating efficiency of the Group. 
Main competitors to the Group in “convenience” format are “Pyaterochka”, “Dixy” and 
“Kopeika”,  while  in  “hypermarket”  format  these  are  “Auchan”,  “Perekrestok”, 
“Karusel”,  “Lenta”,  “O’key”.  The  Group  also  competes  with  regional  and  local  retail 
chains, individual groceries and open markets.  

Some of the Group’s competitors which are present on the market today, and also those 
planning  to  enter  the  Russian  market,  are  big  international  companies  and  apparently  have 
more  opportunities  to  attract  resources  than  the  Group.  Moreover,  many  other  international 
players including those surpassing the Group in financial and other opportunities will enter the 
Russian  market  in  the  nearest  years  through  acquisition  of  local  players  or  establishing  their 
own chains from the ground up. 

If  the  above  process  is  intensive,  the  competition  level  may  substantially  increase,  and 
thus negatively affect the market share of the Group and its competitive position. The ability of 
“Magnit” retail chain to retain its competitive position depends on its opportunities to maintain 
and  adjust  the  existing  stores  and  launch  the  new  stores  in  favorable  locations,  as  well  as  to 
offer  competitive  prices  and  services.  There  is  no  guarantee  that  the  Group  will  be  able  to 
successfully compete with the existing competitors and the new ones in the future. 

On the current stage of competitive activity the considerable risks for the Group are also 
connected with more aggressive approach applied by the main competitors to the Group, such 
as winning the additional target markets through the expansion based on franchising schemes. 
Such approach enables the competitors to expand their presence in many regions of Russia as 
well  as  to  considerably  reduce  costs  of  the  new  stores  opening.  The  Group  does  not  apply 
franchising schemes which may lead to serious reduction of flexibility in geographical coverage, 
and as a result to the loss of a considerable market share. 

These  factors  together  with  the  economic  environment  and  strategy  of  the  discount 
pricing may lead to further competition intensification and negatively affect business, financial 
position and operational results of the Group and the Company. 

Risks related to the intensive growth. 

Failure of the Group’s strategy of intensive expansion may hamper its further growth. 
As of December 31, 2011 the stores operating under “Magnit” trade mark are located in 
the  Southern  Federal  district  (1,298),  Central  Federal  district  (1,270),  Volga  Federal  district 
(1,662),  North-Caucasian  Federal  district  (302),  North-Western  Federal  district  (348),  Urals 
Federal district (372) and Siberian Federal district (57).  

Following its strategy the Group plans to considerably increase the number of its stores 
in the above regions maintaining the same development rates as well as to further expand its 
chain  in  a  number  of  subjects  of  Russian  Federation.  The  development  strategy  of  the  Group 
makes it dependent on the economic conditions and some other factors. 

85 

 
 
 
The  successful  roll-out  of  the  Group’s  development  strategy  depends  on  its  ability  to 
identify and acquire the suitable premises or land plots for store construction on commercially 
reasonable terms, to open new stores in due time in compliance with the Group standards, to 
employ, train and keep extra store and management personnel and to integrate new stores into 
the Group’s existing operation on a profitable basis. It is impossible to guarantee that the Group 
will  achieve  the  target  growth  and  that  the  new  stores  will  profit.  Among  other  factors,  the 
development  strategy  plans  also  depend  on  the  general  economic  situation,  availability  of 
financing  and  no  negative  changes  in  legislation.  There  is  no  guarantee  that  operational, 
administrative, financial and human resources will be sufficient for successful implementation 
of the Group’s development strategy. Moreover, there is no guarantee that the expansion plans, 
if carried out, will have no negative impact on the quality of service and sales profitability. 

Expansion of the Group through acquisition of other companies or their assets may be 
fraught  with  different  risks  which  may  have  serious  negative  impact  on  the  economic 
activity of the Group and its financial position. 

The Group does not rule out the possibility to expand its operation through acquisitions. 
Acquisition  opportunities  presuppose  certain risks,  including  failure  to  identify  the  objectives 
for  acquisition,  and/or  to  carry  out  adequate  complex  inspection  of  their  operation  and/or 
financial  position,  financial  risks  and  operation  expenses  which  may  be  considerably  higher 
than the estimated ones. Moreover, there is a risk of incapability to assimilate the operation and 
employees  of  the  acquired  companies,  deficiency  of  installation  and  integration  of  all  the 
required  systems  and  control,  the  risk  of  customer  loss,  as  well  as  the  risk  of  entering  the 
markets, where the Group has no or minor experience, and/or markets with the limited access 
to  the  necessary  logistic  support  and  distribution  network,  as  well  as  the  risk  of  business 
interruption  and  diffusion  of  the  Group  management  resources.  If  the  Group  is  not  able  to 
successfully  integrate  its  acquisitions,  such  failures  may  have  a  material  negative  effect  on  its 
financial position and results of operation. 

Failure  to  raise  enough  funds  may  prevent  the  Group  from  realization  of  its 

expansion plans. 

Implementation  of  the  Group’s  expansion  strategy  may  require 

large  capital 
expenditures.  There’s  no  guarantee  that  the  operational  cash  flow  of  the  Group  and/or 
borrowings  from  financial  institutions  or  proceeds  received  from  the  stock  market  would  be 
enough  to  finance  its  scheduled  expenses  in  the  nearest  future.  If  the  Group  fails  to  raise 
enough funds to finance its capital expenditures, there is risk of reduction or cease of expansion. 

Rapid growth  of  the  Group  may lead to  deficiency  of  administrative,  industrial and 

financial resources. 

Historically  volume  of  the  Group’s  operations  has  been  growing  fast.  The  growth  is 
expected  to  continue  in  the  projected  future  which  may  lead  to  the  significant  lack  of 
administrative, operational and financial resources. As a result, “Magnit” retail chain will have 
particularly  to  continue  the 
its  operational  and  financial  systems, 
administrative  management  and  techniques.  The  Group  will  also  have  to  achieve  strict 
coordination  of  operation  of  transportation,  technical,  accounting,  legal,  financial,  marketing, 
warehouse and store personnel. If the Group fails to manage the above tasks, its operation and 
financial position may seriously suffer. 

improvement  of 

Moreover,  the  Group  may  experience  difficulties  with  application,  expansion  and 
improvement of its management information system due to the ongoing growth. If the Group 
fails to maintain its management information system, financial accounting and in-house audit 
systems at a proper level, its economic activity and financial position may substantially suffer. 

86 

 
 
 
There  is  a  risk  of  target  audience  reduction  in  the  course  of  time.  Gradual 
increase/decrease of population income may lead to the attrition of “Magnit” chain customers, 
and as a result to the material negative effect on the Group. The Russian food retail market is 
subject  to  changing  customers’  preferences,  needs  and  trends.  The  Group’s  target  audience  is 
mainly  the  consumers  with  low  or  medium  income  level.  If  the  level  of  disposable  consumer 
income continues to grow nationwide (either generally or in certain federal districts, especially 
in the Southern Federal District where the Group collects a larger share of the total revenue), the 
Group  may  not  be  able  to  adjust  quickly  enough  the  product  assortment  in  the  stores  to  the 
changes in consumer trends, and thus will lose a part of its target audience. As a result of such 
changes, the number of customers shopping at “Magnit” stores may decline (or increase more 
slowly than previously), or the average ticket in “convenience” format may decline (or increase 
more slowly than previously), which would have a material adverse effect on business, results 
of operation, financial position and prospects of the Group. 

Risks related to investments in and lease of real estate. 

Lack of reliable information about the real estate market in Russian Federation makes 

it difficult to estimate the value of the real estate owned by the Group. 

The  amount  of  reliable  public  information  and  research  concerning  the  real  estate 
market  in  Russia  is  limited.  The  volume  of  the  available  data  is  not  that  comprehensive  and 
complete as similar data on the real estate market in other industrially developed countries. The 
lack  of  information  makes it  difficult  to  assess  the  market value  and  the  rent  price  of  the real 
estate  in  Russia.  Therefore,  there  is  no  confidence  that  the  price  set  to  the  real  estate  of  the 
Group reflects its market value. 

The value of Group’s investments into real estate may decline. 
The Group in whole and the Company in particular make substantial investments into 
the  real  estate  for  store  premises.  The  market  of  any  goods  including  commercial  property  is 
subject  to  fluctuations.  Market  value  of  the  real  estate  may  decline  or  grow  due  to  different 
factors, i.e.: 

a)  changes in the competitive environment; 
b)  changes of the attractiveness level of the real estate on the Russian market in general and 
on the regional markets where the property objects of the Company are located due to 
the changes of the country and regional risks; 

c)  fluctuations of the demand for commercial real estate. 
As  a  result  of  any  negative  changes  on  the  real  estate  market,  the  value  of  the  real  estate 
acquired by the Company or its subsidiaries may decline and thus negatively affect the assets’ 
value  of  the  Group.  Thus,  in  case  of  disposal  of  such  property  the  Group  won’t  be  able  to 
compensate its acquisition costs, what may negatively affect the financial position of the Group 
and the Company. 

Inability to obtain rights on the suitable real estate object on commercially reasonable 
terms,  to  protect  rights  of  the  Group  for  the  real  estate  or  to  construct  new  stores  on  the 
acquired  land  plots  may  have  a  material  adverse  effect  on  the  economic  operation  and 
financial position of the Group. 

Ability  of  the  Group  to  open  new  stores  largely  depends  on  identification  and  lease 
and/or acquisition of the premises appropriate for its needs on commercially reasonable terms. 

87 

 
 
 
 
 
 
 
The  property  market  in  large  cities  of  Russia  is  highly  competitive,  and  in  conditions  of 
favorable economic environment the competition for and therefore the cost of high quality land 
plots may increase. However, there’s no guarantee that the Group will manage to exercise it in 
the  future.  If  due  to  any  reason,  including  competition  from  the  third  parties  seeking  similar 
land  plots  and  premises,  the  Group  is  not  able  to  identify  and  obtain  the  new  objects  in  due 
time, the Group’s anticipated growth will be negatively affected. Even after the Group procures 
rights  on  the  suitable  land  plots  and  premises,  it  may  experience  difficulties  or  delays  when 
obtaining permissions from various regional authorities, required for the exercise of the Group 
rights to use, renovate or reequip the stores. Therefore, there’s no guarantee that the Group will 
successfully identify, lease and/or purchase the suitable property objects on acceptable terms or 
upon the necessity. 

Failure to renew lease contracts for the stores or extend them on reasonable terms may 

have materially adverse effect on the economic activity and financial position of the Group. 

There can be no guarantee that the Group will be able to extend the lease contracts on 
reasonable terms, and even that there will be the opportunity itself to extend the lease contracts 
as they expire, the share of which is large enough. If the Group is not able to extend the lease 
contracts for its stores as they expire or lease another suitable objects on reasonable terms, or if 
the actual lease contracts of the Group are terminated for any reason (including loss of right on 
such objects by the lessor), or if the contract terms are revised in the prejudice of the Group, it 
may have a negative impact on its financial position and operation results. 

Deficiency  of  professional  building  contractors  may  negatively  affect 

the 

development strategy of the Group. 

The  ability  of  the  Group  to  construct  and  update  specially  constructed  new  stores  is 
extremely important for its strategy and commercial success. The Group operates in the markets 
which face the deficiency of highly-skilled contractors able to build new stores in due time and 
in  compliance  with  standardized  requirements  of  the  Group.  There’s  no  guarantee  that  the 
Group will be able to find the properly trained and experienced team of designers for building 
and launching new stores in due time. Failure of the Group to construct and develop new stores 
on  the  newly  acquired  land  plots  may  have  a  substantial  negative  impact  on  its  potential  to 
follow its strategy and to achieve the required financial position and operation results. 

Dispute of the Group’s rights for the real estate or cessation of the Group’s projects 
for new stores’ construction may have materially adverse effect on the economic activity and 
financial position of the Group. 

Group’s  activity  includes  obtaining  ownership  and  lease  rights  for  land  plots  and 
premises  for  the  new  stores.  In  addition,  the  Group  owns  buildings  and  facilities  where  its 
offices are located. Russian land and property legislation is complex and often ambiguous, and 
may  contain contradictory  provisions  at  the federal  and regional  levels.  In  particular, it  is not 
always  clear  which  state  authority  is  entitled  to  lend  particular  land  plots,  besides  the 
procedures of construction approval are complex and subject to challenge or complete abolition. 
Construction  and  environmental  regulations  often  contain  the  requirements  which  are  in 
practice impossible to meet in full. As a result, ownership and lease rights of the Group for land 
plots and premises may be challenged by governmental authorities and third parties, and thus, 
its construction projects may be delayed or cancelled. 

Under  Russian  law,  real  estate  transactions  may  be  disputed  on  many  grounds, 
including ineligibility of the property seller or right holder to dispose such property, breach of 
internal corporate requirements of the counterparty and failure to register the transfer of rights 

88 

 
 
 
 
in the unified state register. As a result, violations in previous real estate transactions may lead 
to invalidation of such transactions with individual property objects, and thus, may affect the 
rights of the Group for this property. 

Moreover,  Russian  law  does  not  require  certain  encumbrances  over  real  estate 
(including  leases  for  less  than  one  year  and  uncompensated  use  agreements)  to  be  registered 
with the unified state register to legally validate the charge. In addition, the time limits within 
which the charge liable for registration in the unified state register should be entered into this 
register, are not stipulated in the law. Therefore, there is always a risk that the third parties may 
register  at  any  moment  or  claim  the  existence  of  encumbrances  (of  which  the  Group  had  not 
been aware of) over the real estate of the Group whether owned or leased. 

Risks related to the increase of costs 
Unionization  of  the  Group  employees  may  have  a  material  adverse  effect  on  its 

financial position and operation results. 

At the present time the majority of Group employees do not league any labor unions. If 
the  considerable  part  of Group  employees  league  labor  unions,  it  may  substantially  affect  the 
payroll  costs  of  the  Group  and/or  settlement  of  labor  conflicts,  and  as  a  result  may  have  a 
substantial negative impact on financial position and operation results of the Group.  

Risks  related  to  the  possible  fluctuations  of  the  prices  for  raw  materials,  services 
applied  by  the  Group  within  its  activity  (separately  on  the  internal  and  external  markets), 
and  their  influence  on  the  Group’s  activity  and  its  fulfillment  of  obligations  on  the 
securities: 

The  Company  and  the  Group  operate  only  on  the  Russian  internal  market.  The 
Company  and  the  Group  do  not  operate  on  or  plan  to  expand  into  the  external  market.  The 
information about the risks described refers to the internal market. 

The  increase  of  the  Group’s  expenses  may  have  a  material  adverse  effect  on  its 

profitability. 

The  operating  efficiency  of  the  Company  and  its  subsidiaries  largely  depend  on  the 
prices for the products purchased for the retail sale, as well as on the prices for the services used 
by them in their operation and on the amount of rent payment for movable and real property 
and  construction,  acquisition  and  opening  costs.  Changes  in  the  agreement  processes  and 
procedures  of  obtaining  rights  for  the  land  plots  (including  lease  right),  fluctuations  of  the 
norms and regulations applicable to the Group activity, town-planning, tax and environmental 
legislations in particular, may entail the increase of new opening costs or costs for the use of the 
premises, as well as the increase of the payback period of the stores. 

The  growth  of  the  Group’s  expenses  may  affect  its  profitability.  The  growth  of  the 
purchase prices, the installation costs, the price for land plots (other real estate) and amount of 
rent payment, as well as the growth of employees’ wages may lead to the substantial growth of 
the Group’s expenses, and thus, seriously affect the Company profitability in case if the Group 
is  not  able  to  adequately  increase  the  sale  prices  due  to  low  purchasing  capacity  of  the 
population in particular. Since the retail chain of the Group while working with one of the most 
economical formats mainly targets at customers with the income below the average, the Group 
is  substantially  subject  to  the  above  risk.  Decrease  of  profitability  may  negatively  affect  the 
ability of the Company’s relevant authority to decide on the payment of yield on the securities 
and the market value of the Company’s securities as well as affect the fulfillment of obligations 
on the placed bonds in full. 

89 

 
 
 
 
 
Risks related to the possible fluctuations of the prices on products and/or services of 
the  Company  (separately  on  the  domestic  and  foreign  markets),  and  their  influence  on  the 
Company’s activity and its fulfillment of obligations on the securities: 

The Company and the Group operate only on the Russian local market. The Company 
and  the  Group  do  not  operate  on  or  plan  to expand  into  the foreign  market.  The  information 
about the risks described refers to the internal market. 

The reduction of prices for products at “Magnit” stores may lead to the profitability 

decrease of the Group. 

Changes  of  product  prices  at  “Magnit”  stores  are  largely  determined  by  changes  of 
purchase prices of the Group. The Group is doing their best not to increase the mark up for the 
products. Product price changes may affect the level of purchasing capacity of the population. 
The price growth is mainly forecasted within the inflation, which as well affects the decrease of 
the  purchasing  capacity  of  the  population.  The  deterioration  of  macroeconomic  environment 
and decrease of the purchasing capacity of the population may also lead to the decline of selling 
prices. If the purchase prices are less reduced than the selling prices, it will lead to the decline of 
Group profitability. The dramatic deterioration of macroeconomic situation and intensification 
of competition may force “Magnit” chain to cut the prices for products in order to maintain the 
target turnover growth and market share, which may also lead to the profitability decline. 

The assumed actions of the Company in case of industrial fluctuations: 

In case one or several risks arise the Company will undertake all possible measures to 
reduce  the  effect  of  the  existing  fluctuations.  It  deems  impossible  to  determine  the  specific 
measures of the Group regarding any risk hereof, as it is hard to work out adequate measures 
due  to  uncertainty  of  further  situation  development.  The character  of  the  applied  actions  will 
depend  on  the  specific  situation  of  every  case.  The  Company  cannot  guarantee  that  the 
activities  taken  to  overcome  negative  fluctuations  will  lead  to  considerable  changes  in  the 
situation, as most of the risks hereof are out of the Company’s control. 

In case of situation deterioration in the industry sector the Company plans: 
a)  if  possible,  to  further  expand  its  operation  in  order  to  reduce  the  prime  cost  of  goods 

and diversify some risks; 

b)  to carry out the diversification between the most and the least perspective stores and to 

cut the most unattractive stores; 

c)  to  extend  the  territory  of  its  operation  by  choosing  the  most  profitable  regions  of 

Russian Federation in terms of growth prospects; 

d)  to carry out adequate changes in pricing policy for maintaining the demand for goods 

on the necessary level; 
e)  to optimize the expenses; 
f) 

to  continue  engaging  of  highly-skilled  specialists  as  well  as  to  enter  into  agreements 
with reliable  specialists only, counteragents, contractors,  which will  allow  to  minimize 
risks and carry out the detailed analysis of the scheduled operation of the Company in 
order to reduce the prime cost of the investments, minimize the expenses’ structure and 
receive more profit. 

90 

 
 
 
 
  
  
  
CCOOUUNNTTRRYY  AANNDD  RREEGGIIOONNAALL  RRIISSKKSS  

The  Company  and  JSC  “Tander”  (the  main  operating  company  of  the  Group  which 
controls trading  assets  and  is the  Group’s  center  of revenue  consolidation)  are  registered  as  a 
tax-payer  in  the  Southern  Federal  district,  Krasnodar.  As  of  December  31,  2011  the  Group 
operates in 7 federal districts in 1,389 locations of the Russian Federation. The Group does not 
operate outside the Russian Federation. 

As  the  Group  operates  in  the  Russian  Federation,  the  main  country  and  regional risks 
affecting  the  operation  of  the  Group  and  the  Company  are  the  risks  within  the  Russian 
Federation. However, due to the globalization of the world economy, considerable deterioration 
of the economic situation in the world may lead to the serious economic recession in Russia and 
as a result to the reduction of demand for consumer goods. 

Despite the fact that during the last few years all public spheres in Russia saw positive 
changes, i.e. the economy grew, some positive political stability was achieved, Russia is still the 
state with the rapidly developing and changing political, economic and financial systems. The 
risks  of  the  industrial  production  decline,  inflation,  the increase  of  the national  debt, negative 
dynamics  of  the  currency  exchange  rates,  increase  of  unemployment,  etc.,  have  significantly 
increased within the global financial and economic crisis. All this may lead to the drop in the 
living  standards  in  the  country  and  negatively  affect  the  operation  of  the  Group,  as  the  main 
target  customers  of  the  “Magnit”  chain  are  people  with  average  income  and  income  below 
average.  Apart  from  the  risks  of  economic  character,  Russia  is  subject  to  the  political  and 
regulatory risks to a greater extent than other countries with the developed market economy. 

Political risks: 

Political  instability  in  Russia  may  have  a  negative  effect  on  the  investments  in  the 

country as well as on the price for the Company’s shares. 

Since  1991  Russia  has  moved  from  one  party  state  with  the  centralized  planned 
economy  to  democratic  state  with  the  market  economy.  Russian  political  system  remains 
vulnerable  to  the  public  discontent  and  disorders  among  individual  social  and  ethnic 
communities.  Substantial  political  instability  may  have  a  considerable  negative  effect  on  the 
value of foreign investments into Russia including the price for the Company’s shares. 

Changes  in  the  government,  major  political  changes  and  lack  of  consensus  between 
different branches of government and economic groups may also lead to disruption or converse 
turn of economic, political and judicial reforms. Any significant contradictions on the course of 
the  future reforms,  breakdown  or resignation  of  reform  policy,  political instability  and rise  of 
conflicts between powerful economic groups may negatively affect the operation of the Group, 
its financial results and development prospects as well as the value of investments into Russia 
and the price for the Company’s shares. 

Reconsideration of reforms or state policy in respect of some individuals may have an 

adverse negative effect on Company’s business and on the investment potential of Russia. 

During  the  presidential  term  of  Vladimir  Putin  and  after  the  election  of  Dmitriy 
Medvedev the political and economic situation in Russia has generally become more stable and 
favorable for investors. However any political discussions over the course of future reforms or 
reconsideration of the existing reforms may lead to deterioration of Russian investment climate 

91 

 
  
  
 
 
 
that  may  limit  the  ability  of  the  Group  to  receive  financing  on  the  international  financial 
markets,  reduce  Company’s  sales  in  Russia  or  otherwise  negatively  affect  Group’s  business, 
operation results, financial position and prospects.  

In  the  recent  past  our  law-enforcement  authorities  have  opened  cases  against  some 
Russian  companies,  their  officials  and  shareholders  for  tax  evasion  and related  tax  violations. 
Some cases resulted in the imprisonment and repayment of understated taxes. Reportedly, such 
companies  were  Yukos,  TNK-BP  and  Vimpelcom.  Some  analysts  consider  that  such 
prosecutions demonstrate a willingness to reconsider key political and economic reforms of the 
recent  decade.  Other  analysts, however, believe that these  prosecutions are isolated  cases  and 
do not signal any deviation from large-scale political or economic reforms. 

Conflicts  between  federal  and  regional  authorities  and  other  conflicts  may  set  an 
unfavorable economic environment which may have an adverse effect on the operation and 
financial position of the Group. 

Distribution  of  powers  between  federal  and  regional  authorities,  as  well  as  between 
different  authorities  on  the  federal  level  in  some  cases  remains  obscure.  Therefore,  Russian 
political  system  is  subject  to  certain  internal  contradictions  and  conflicts  between  federal  and 
regional  authorities  regarding  different  issues,  particularly,  tax  collection,  property  right  for 
land, powers to regulate individual industry sectors and regional autonomy. Conflicts between 
different authorities may have serious adverse effect on the price of the Company’s shares. 

Besides,  ethnical,  religious  and  other  segregations  periodically  provoke  public  tension 
and  sometimes  result  into  conflicts  including  the  armed  ones.  For  example,  the  continuous 
conflict  in  Chechnya  negatively  affected  economic  and  political  situation  in  Chechnya,  the 
neighboring regions and Russia on the whole. Terrorist activity and counter measures aimed at 
the  elimination  of  violence,  particularly  by  imposing  emergency  rule  in  certain  territorial 
subjects  of  the  Russian  Federation  may  have  an  adverse  negative  effect  on  the  potential  of 
Russian  business  on  the  whole  and  Group  performance  in  particular,  especially,  taking  into 
consideration the significant scale of Group’s operation in the Southern federal district. 

Social  instability  may  lead  to  frustration  among  population,  induce  the  call  for 

powers’ change, outbreaks of nationalism or violence. 

Failure of the Russian government to adequately address social problems led in the past 
and may lead in the future to frustration among population. Such frustration may have social, 
economic and political consequences, e.g. call for the change of powers, growth of nationalism 
enhanced  by  the  call  for  property  nationalization,  expropriation  and  constraints  on  overseas 
property in Russia, as well as the increase of violence. Any of the above may have an adverse 
negative effect on confidence in Russia’s social environment and investment potential, restrict 
our  operations  and  lead  to  the  losses  or  otherwise  affect  Group’s  business,  operation  results, 
financial position and prospects. 

Economic risks: 

Deterioration of the economic situation in the Southern Federal district may arise from 
the substantial changes in the economic situation in Russia, including dramatic fluctuations of 
the  national  currency  exchange  rate,  which  may  result  in  the  reduction  of  the  number  of  the 
roundabout  industrial  enterprises  and  agriculture  of  all  forms  of  ownership,  unemployment 
growth,  decrease  of  the  purchasing  power  of  population.  Such  a  scenario  may  lead  to  the 

92 

 
 
 
 
 
 
interruption of the investment program of the Group, slowdown of Group development rates 
on the territory of the Southern Federal district and other regions of the Russian Federation, as 
well as the slowdown of the revenue base growth. 

Economic  instability  in  Russia  may  affect  the  consumer  demand  which  may  have  a 

serious negative impact on the Company’s business. 

Any of the risks provided herein previously experienced by the Russian economy may 
seriously  influence  the  investment  climate  in  Russia  and  the  Company’s  activity.  Russian 
economy suffered from the following negative events in the past: 

Significant declines in GDP; 
Hyperinflation; 
Currency instability; 
High ratio level of state debt/GDP; 
Weak banking system which provides Russian enterprises with the limited liquidity; 
Large amount of unprofitable enterprises which continue to operate due to deficiency of 
effective bankruptcy procedure; 
Wide use of barter and non-liquid bills in settlements of commercial transactions; 
Prevalent practice of tax evasion; 
Growth of black economy; 
Continuous capital outflow; 
High level of corruption and penetration of the organized crime into the economy; 
Serious growth of unemployment and underemployment level; 
Low living standards of the substantial part of the Russian population 

Russian  economy  faced  abrupt  downturns.  In  particular,  the  period  of  rapidly 
deteriorating economic situation after August 17, 1998 when government defaulted on its ruble-
denominated  bonds,  the  Central  Bank  of  Russia stopped  to  support  the ruble, and  temporary 
restrictions  were  imposed  on  certain  foreign  currency  payments.  These  actions  resulted  in 
immediate and severe ruble devaluation and sharp increase of inflation rate, dramatic decline of 
Russian share and bonds quotes as well as failure of the Russian issuers to raise funds on the 
international capital markets. 

The problems were aggravated by almost a complete collapse of Russian banking sector 
after  the  events  of  August  17,  1998,  which  is  proved  by  the  recall  of  banking  licenses  of  a 
number  of  Russian  top  banks.  This  even  more  reduced  the  opportunity  of  banking  sector  to 
provide  stable  liquidity  to  Russian  companies  and  resulted  in  the  widespread  loss  of  bank 
deposits.  

Crisis  of  bank  liquidity  and  consequently  possible  substantial  reduction  of  legally 
capable  units  of  the  credit  and  financial  systems,  substantial  appreciation  of  the  borrowed 
resources  which  will  result  in  economy  growth  slowdown,  rise  of  unemployment  level  and 
significant increase of the inflation rate are possible effects of crisis situations in the global and 
European economy. Moreover, fluctuations of the world prices for oil and gas, ruble weakening 
to  US  dollar  and  other  currencies,  as  well  as  consequences  of  monetary  policy  regression  or 
other factors may in future negatively affect Russian economy and Group’s business, especially 
its expansion plans. 

Physical  infrastructure  of  Russia  is  in  extremely  poor  condition  which  may  lead  to 

interruptions in the effective financial and economic activity. 

Physical infrastructure of Russia was mainly set up in the soviet times and has not been 
adequately  funded  and  maintained  in  the  recent  years.  The  rail  and  road  networks,  power 
generation  and  transmission,  communication  system  and  building  stock  were  particularly 

93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
affected. Electricity and heat deficiency in some regions of Russia dramatically disrupted their 
economies. Condition of roads throughout Russia is also improper, and many of them do not 
meet the minimum requirements of safety standards. 

Deterioration of Russian physical infrastructure damages the national economy, disrupts 
goods  and  cargo  transportation,  adds  costs  to  business  activity  in  Russia  and  may  lead  to 
interruptions  in  financial  and  economic  activity  thus  negatively  affecting  the  business  of  the 
Group and price of the Company’s shares. 

The  fluctuations  of  global  economy  may  negatively  affect  the  economy  of  Russia, 
limiting the access of the Company to the capital and negatively influencing the purchasing 
power of the final consumers of the products sold by “Magnit” chain stores. 

Russian economy is vulnerable to market downturns and economic slowdowns in other 
countries  of  the  world.  According  to  former  practice,  financial  problems  or  exacerbated 
perception  of  investment  risks  in  the  countries  with  developing  economy  may  reduce  the 
volume of foreign investments in Russia, thus affecting Russian economy. As Russia produces 
and exports large volume of natural gas, oil and other energy and mineral resources, Russian 
economy  is  especially  vulnerable  to  commodity  prices,  and  decline  in  such  prices  may 
slowdown  or  shake  the  economic  development  of  Russia.  These  events  may  severely  limit 
Group’s access to the capital and have a negative effect on the purchasing power of the Group’s 
consumers. 

Social risks: 

Social  instability  may  lead  to  the  increased  support  of  resumption  of  the  statism, 
nationalism and violation, having serious negative effect on the opportunities of the Group 
to effectively operate its business. 

Social  instability  may  lead  to  the  increased  support  of  resumption  of  the  statism, 
nationalism and violation, having serious negative effect on the opportunities of the Company 
to effectively operate its business. Inability of the government and many private companies to 
pay  out  the  wages  in  time,  and  altogether  deceleration  of  wages  and  benefits  vs.  rapidly 
growing living costs, led in the past and may lead in the future to labor and social disorders. 
Similar  actions,  labor  and  social  disorders  may  have  negative  political,  social  and  economic 
consequences  including  the  nationalism  growth,  imposing  limitations  on  the  foreign 
involvement in Russian economy and the violence growth. All of the events above may lead to 
the restrictions on activity of the Group and loss of its profits. 

Crime  and  corruption  may  have  an  adverse  negative  effect  on  the  operation  and 

financial position of the Group. 

According to the reports of the local and international press, the level of the organized 
criminal activity has considerably grown. Additionally, diverse publications indicate that some 
members  of  the  Russian  media regularly  publish  biased  articles  for remuneration.  The  Group 
activity  may  be  affected  by  illegal  actions,  corruption  and  accusation  of  the  Group  of  illegal 
operation  and  therefore  have  a  negative  impact  on  the  Group’s  operation  and  price  of 
Company’s shares. 

Risks related to the fiscal policy of the Government of the Russian Federation: 
The Company pays taxes to the federal, regional and local budgets. Within the economy 
transformation there is a risk of changes of the enterprise activity tax treatment. Tax legislation 
and peculiarities of tax accounting in Russia often change and bear ambiguous interpretation. 

94 

 
 
 
 
 
 
The process of tax legislation reforming has not been completed yet. In case of stiffening of the 
tax legislation and increase of tax burden, the financial position of the Group may deteriorate. 

Prospective measures of the Company in case if changes of the situation in the 

country and region have negative effect on the Group’s operation. 

The majority of the above risks of economic, political and legal character are out of the 

Company’s control due to the global scale of the threat they present. 

The Companies of the Group have reached the certain level of financial stability which 
helps  to  overcome  the  short-term  negative  economic  fluctuations  in  the  country.  In  case  if 
significant political and economic instability which will negatively affect the operation and the 
profit of the Group arises in Russia, the Company plans to undertake comprehensive measures 
of  crisis  management  aiming  at  mobilization  of  business  and  maximum  reduction  of  the 
negative effect of political and economic situation in the country and region on the business of 
the main companies of the Group. 

It deems impossible to determine the specific measures of the Group regarding any risk 
hereof,  as  it  is  hard  to  work  out  adequate  measures  due  to  uncertainty  of  further  situation 
development. The character of the applied actions will depend on the specific situation of every 
case. Company cannot guarantee that the activities taken to overcome negative fluctuations will 
lead to considerable change in the situation as most of the risks hereof are out of the Company’s 
control. 

However,  in  case  of  negative  effect  of  the  country  and  regional  fluctuations  on  the 
Group’s  operation,  the  Company  plans  to  carry  out  the  following  common  arrangements  to 
maintain the Group’s profitability: 

• 
• 

• 

• 

if possible, to save main assets until the situation improves; 
to  undertake  measures  focused  on  the  life  support  of  the  Group employees and  on  its 
productivity; 
to carry out adequate pricing adjustments to keep up the demand on the products on the 
proper level; 
to optimize the expenses, including measures on purchasing prices reduction and wages 
expenses limitation; 
to revise the program of capital investment. 

• 
To  minimize  the  risks  related  to  the  force  majeure  circumstances  (military  conflicts,  riots, 
natural disasters, state of emergency) the Company reflects the possibility of such events within 
its contract activity. 

The  Company  acts  under  paragraph  401  of  the  Civil  Code  of  the  Russian  Federation 
which  states  that  the  person  who  does  not  exercise  the  obligations  due  to  force  majeure 
circumstances provided herein does not bear responsibility to the counterparty. 

To  reduce  the  above  risks  the  Group  plans  to  further  operate  in  different  regions  of 

Russia to diversify risks. 

Risks related to the possible military conflicts, state of emergency and strikes in the 
country  and  regions  where  the  Company  is  registered  as  a  tax  payer  and/or  operates  its 
business:  

The  Company  is  a  registered  taxpayer  and  operates  mainly  in  the  Southern  Federal 
District.  Political  and  social  risks  are  of  primary  concern  for  the  Southern  Federal  District 
among the factors of the regional investment risk due to the potential hot spots on the frontiers 
of territories of the Northern Caucasian republics and proximity to the Chechen republic.  

95 

 
 
 
 
Major  risks  are  connected  with  the  fact  that  private  capitals  (investments)  may  be 
nationalized  in  case  of  a  sudden  change  of  policy  course  or  destroyed  in  case  of  the  armed 
conflict. However the major area of the Southern Federal District is occupied by the subjects of 
the  Russian  Federation  with  favorable  conditions  for  business  development  and  with  the 
regional risk level of not below average figures throughout the country. It’s worth noting that 
the Company does not operate in the territory of the Chechen republic and Ingushetiya, social 
and  political  instability  of  which  substantially  aggravate  the  integral  index  of  the  Southern 
Federal District risks. 

Practically  all  Northern  Caucasian  republics  face  substantial  social-ethnical  instability, 
thus,  economic  and  political  risks  remain  high.  Along  with  that,  the  South  of  Russia  is 
characterized by the rapid growth of industrial production, accommodation provision, increase 
of  the  real  income  of  population,  and  the  financial  market  of  the  region  playing  a  significant 
part in the process. 

Russian  Federation  is  a  multinational  country  consisting  of  the  regions  with  different 
social  and  economic  development  levels;  thus,  it  is  impossible  to  completely  eliminate  the 
possibility  of  internal  tension  in  Russia  including  the  armed  conflicts.  The  Company  as  well 
cannot absolutely exclude risks related to the emergency state. 

Risks  related  to  the  geographical  peculiarities  of  the  country  (countries)  and  the 
region  where  the  Company  is  registered  as  a  tax  payer  and/or  performs  the  main  activity, 
including  high  threat  of  natural  disasters,  possible  stop  of  transport  connection  due  to 
remoteness and/or inaccessibility, etc. 

According  to  EMERCOM  of  Russia,  factors  of  industrial,  natural  or  terrorist  character 
represent one of the most real threats to the stable social-economic development of the country, 
increase  of  the  living  standards  of  population  and  fortification  of  the  national  security  of 
Russian Federation. 

The terrorism level recently escalated leads to the continuous danger of terrorism acts on 

the whole territory of the Group’s operation. 

The  regions  with  the  Group’s  presence  may  face  the  drastic  consequences  of 
conflagrations on the economic objects and in the public sector, accidents and failures of utility 
systems and transport, natural fire, dangerous hydro-meteorological phenomena (strong winds, 
frosts,  heavy  snowfalls and  heavy rains), earthquakes,  land  subsidence and  sinkhole  collapse, 
contagion  outbreaks  among  people  and  animals.  Exposure  to  natural  and  climatic  risks, 
including  natural  disasters  (hurricanes,  floods,  earthquakes,  etc)  is  distinctive  geographical 
feature of the Southern Federal District.  

The geographical peculiarities of the region do not eliminate the risk of possible stop of 

transport connection due to remoteness and/or inaccessibility of the city. 

Ecological risks:  

Accidents  at  the  environmentally  hazardous  industrial  facilities  of  the  Russian 

Federation and environmental pollution may have a negative effect on the Group’s activity. 

In respect of all four components of the environment (air, water sources, soil and land 
resources,  wildlife)  large  industrial  cities  face  the  unfavorable  ecological  situation  for 
population. According to some reports, up to 15% of the Russian territory is zones of ecological 
disaster.  The  above  factors  negatively  affect  the  health  of  the  nation.  Moreover,  nuclear  and 
other dangerous objects are located in the territory of Russia, while the system of control over 
ecologically  dangerous  objects  is  not  sufficiently  effective.  Accidents  on  these  objects  and  an 

96 

 
 
 
 
 
unfavorable ecological situation in large Russian industrial cities may have an adverse negative 
effect on the Group’s activity. 

FINANCIAL RISKS 

Exposure to risks of changes of the interest rates, foreign currency exchange 
rates related to the Company’s operation or hedging carried out by the Company to 
reduce unfavorable consequences of the risks indicated above: 

The Company is exposed to risks related to the changes of interest rates. The Group’s 

companies raise borrowed funds to finance business development of the Group and to expand 
its resource base. Changes of the interest rates may have substantial negative effect on the 
operation results of the companies of the Group. 

The  Group  does  not  export  its  production,  and  all  its  main  obligations  are  ruble 
denominated. Import products comprise a certain share of revenue, which makes the Company 
dependent on the possible fluctuations of exchange rates. 

The Company does not hedge its risks. 
Exposure  of  the  financial  position  of  the  Company,  its  liquidity,  funding  sources, 

operation results, etc., to the foreign exchange movements (currency risks). 

Over the last fifteen years Russia faced considerable fluctuations of the exchange rate of 

Russian ruble to the foreign currencies. Substantial ruble devaluation may result in the 
reduction of the relative cost of ruble-denominated sales and assets of the Group, such as bank 
deposits and accounts receivable. Additionally, decrease of the ruble exchange rate may lead to 
the decline of the dollar cost of tax deductions arising from the realization of capital 
investments, since the balance sheet assets will reflect their mark-up in ruble terms at the 
moment of acquisition. 

The  Group  does  not  export  its  production,  and  all  its  main  obligations  are  ruble 
denominated. Import products comprise a certain share of revenue, which makes the Company 
dependent on the possible foreign exchange fluctuations. In case of such fluctuations, the Group 
is  able  to  modify  the  structure  of  goods  sales  in  favor  of  Russian  counterparts,  which  may 
potentially  reduce  the  sales  growth  rate.  Thus,  the  rise  of  such  risk  may  have  an  adverse 
negative effect on the Group’s revenue and profitability.  

The Group purchases and plans to purchase in future the import equipment and 
vehicles for foreign currency, thus, considerable decline of the ruble exchange rate may lead to 
the increase of the Group’s expenses in ruble terms and negatively affect the results of its 
operation. 

Dramatic  changes  of  the  exchange  rate  may  have  an  adverse  negative  effect  on  the 

country economy on the whole and lead to the decline of the purchasing power. 

Prospective  measures  of  the  Company  in  case  if  currency  fluctuations  and  interest 

rates have negative effect on the Group operation. 

In case if movements of exchange rates and interest rates are negative for the Company, 
it plans to carry out tough policy of cost saving. However, it should be taken into consideration, 
that  part  of  the  risk  cannot  be  completely  neutralized,  since  the  indicated  risks  mainly  lie 
beyond Company’s control but depend on the general economic situation in the country.  

Inflation influence on the payment on securities. Inflation indices which the 
Company considers to be critical, and potential actions which may be taken by the Company 
to reduce risks specified herein. 

97 

 
 
 
 
 
The Company faces inflation risks which may have an adverse negative effect on its 
business activity. The purchasing prices on the products depend on the overall price level in 
Russia. The acceleration of inflation growth rates may affect the financial performance of the 
Group. The growth of the purchasing prices may lead to further increase of retail prices on the 
products and goods sold by the Company and its subsidiaries, and as a result negatively 
influence the competitive environment of the Group. 

If the exchange rate of ruble to US dollar increases simultaneously with inflation, the 

Group may face expenses increase in dollar terms on certain cost items. Some expense items of 
the Group, such as payroll, expenses on construction, rent and utilities are sensitive to the 
overall growth of the price level in Russia. Within competitive pressure or legal restrictions the 
Group may not be able to properly increase its prices in order to retain our profit rate. 
Consequently, high inflation growth rate may increase the Group’s expenses, and there’s no 
guarantee that the Group will be able to maintain or increase its profit rate. 

Inflation growth in the Russian Federation may also entail the overall growth of the 

interest rates. 

Inflation indices critical for the Company: 
Today the 30-35% level of inflation is considered critical by the Company. Serious 

acceleration of the price increase rate may lead to the growth of Company’s expenses, loan 
funds costs, and result in the profitability downturn. Therefore, in case of dramatic excess of 
actual inflation indices over the forecasts of the Russian Federation Government, the Company 
plans to take all required measures to limit the other expenses’ growth (not related to the 
purchase of the products for disposal), to reduce the account receivables and its average term. 

Risks arising from bank operations: 

Russian bank system is yet underdeveloped, a new bank crisis may have a negative 

effect on the operation of the Group and its financial position 

Russian bank and other financial systems are not properly developed and regulated, and 

Russian legislation related to banks and bank accounts may be interpreted ambiguously and 
applied inconsistently. Financial crisis of 1998 led to the bankruptcy and liquidation of many 
Russian banks and almost completely destroyed the developing market of crediting of 
commercial banks.  

Within  the  period  from  April  to  July  2004  Russian  bank  sector  experienced  one  more 
serious  disruption.  As  a  result  of  rumors  spread  over  the  market  as  well  as  certain  problems 
with legislative regulation and liquidity, several banks faced difficulties with liquidity and were 
not  able  to  attract  capital  on  the  inter-bank  market  or  with  clients.  Simultaneously,  many 
individuals and corporations withdrew their deposits from these banks. Some of these private 
Russian banks turned bankrupt, were liquidated or substantially reduced their scope of activity. 
Generally,  this  situation  did  not  have  an  adverse  effect  on  foreign  banks  and  Russian  banks 
owned by or under the management of the government 

Additionally, many Russian banks do not meet international banking standards, and the 
transparency of the Russian bank sector to a certain extent falls behind the international level. 
Supervision  of  bank  activity  is  also  often  insufficient,  whereby  many  Russian  banks  do  not 
observe  the  actual  instructions  of  the  Central  Bank  of  the  Russian  Federation  regarding  loan 
criteria,  credit  quality,  loan  loss  provision,  risks’  diversification  and  other  requirements. 
Application of more severe regulations or interpretations may result into undercapitalization or 
insolvency of some banks. 

98 

 
 
 
 
Before  global  financial  crises  Russian  banks  were  increasing  credit  financing  rapidly, 
which, as considered by many, was accompanied by deterioration of level of refund guarantee 
from  the  borrowers.  Moreover,  stability  of  the  local  corporate  security  market  led  to  the 
accumulation  of  ruble  bonds  issued  by  the  Russian  companies  in  the  investment  portfolio  of 
Russian banks, which even more aggravated the level of risks attributable to the Russian banks’ 
assets.  

The global financial crisis led to collapse and buyout of some Russian banks and serious 
liquidity  decline  of  others.  Return  level  of  the  majority  of  Russian  banks  was  also  seriously 
affected. Indeed, due to financial crisis and on the background of reports on difficulties faced by 
Russian bank and financial organizations, the government had to make substantial investments 
into the bank system. As a rule the Group supports relations and keeps its accounts only with a 
limited  number  of  reliable  creditworthy  Russian  banks,  including  open  joint-stock  company 
“Sberbank of Russia” (OJSC “Sberbank of Russia”), OPEN JOINT-STOCK COMPANY “ALFA-
BANK”  (OJSC  “ALFA-BANK”),  VTB  Bank  (open  joint-stock  company  (OJSC  “VTB  Bank”), 
“Gazprombank” (open joint-stock company), (GPB (OJSC), OJSC “Joint-stock commercial bank 
“Rosbank”  (OJSC  AKB  “ROSBANK”).  Bankruptcy  or  insolvency  of  one  or  several  specified 
banks may negatively affect our business. Continuing or aggravation of bank crisis, bankruptcy 
or  insolvency  of  banks  with  which  we  keep  our  funds  may  lead  to  inaccessibility  to  the  cash 
assets for several days and influence our opportunity to complete bank operations in Russia or 
to  the  loss  of  all  our  deposits,  which  may  have  substantial  negative  effect  on  our  business 
activity, operation results, financial position and prospects. 

Risks related to the transfer pricing: 

Ambiguity of law on transfer pricing regulations alongside with deficiency of 

accurate and authentic information about the market prices may have negative effect on 
the financial performance of the Group. 

Russian law on transfer pricing regulations which came into effect in 1999 stipulates that 
taxation authorities have are entitled to make amendments to the transfer pricing and to levy 
additional  taxes  in  case  of  20%  dispersion  between  the  price  and  market  price.  Since  Russian 
law  on  transfer  pricing  regulations  is  not  precise  enough,  taxation  authorities  and  arbitration 
courts are free to interpret the applicable regulations.  

Due to the ambiguity of transfer pricing regulations taxation authorities may dispute the 

prices of transactions of the Company and its subsidiaries and adjust the accrued taxes. 

Financial  report  statements  of  the  Company  mostly  subject  to  changes  under 
the  foregoing  financial  risks.  Risks,  probability  of  risks  and  nature  of  changes  in 
reporting. 

Expenses and profit are mostly exposed to the influence of the foregoing financial 
risks. In case of unfavorable change of the situation, the expenses will be the first to grow 
and will entail profit reduction correspondingly. 

In case of inflation growth and/or currency rate growth and therefore the expenses 

growth, the Group may increase the prices on the products for sale. 

In case of negative effect of fluctuations of the exchange rate, inflation and interest rates on 

the operation of the Group, the following measures are to be taken:  

• 

revision of the financing structure; 

99 

 
 
 
 
 
•  optimization of the cost-based items of the operation; 
• 
• 

revision of the programs of capital investments and loans; 
increase the receivables turnover. 
At the moment hedging of the foregoing risks is not carried out. 

Liquidity risks: 

The risks provided herein create the liquidity risk, i.e. the risk of losses due to deficiency 

of funds within the established terms and as a result, risk of inability of the Group to fulfill its 
obligations. Such risk event may entail penalties, fines, injury to the goodwill of the Group, etc. 
The Group manages liquidity risk through analysis of the scheduled cash flows. 

Exposure of the financial report statements to the foregoing financial risks: 

Risks 

Probability 

Nature of changes in the report 

Interest rates 
growth 

high 

Inflation rates 
growth  

high 

increase  the  cost  of 
Interest  rates  growth  will 
borrowings for the Group, thus it may have negative 
effect  on  the  Group’s  financial  position,  particularly, 
will  increase  the  operational  expenditures  of  the 
Group and reduce its profit. 

Inflation rates growth will lead to the increase of the 
prime  cost  expenses  (raw  commodities  costs,  payroll 
expenses,  etc.).  At  the  same  time  the  acceleration  of 
the  inflation  rate  growth  will  result  in  the  growth  of 
the  consumer  prices  for  the  Group  products  and 
correspondingly  increase  the  sales  of  the  Group,  so 
that 
the  Group  expenses  will  be 
compensated  by  the  increase  of  the  product  prices. 
Such inflation will also lead to devaluation of the real 
price on the ruble obligation. 

the  part  of 

Change of the 
exchange rate of 
US dollar to ruble 

Risk of due 
obligation 
fulfillment 

high 

It does not produce strong effect, as the main profits 
and losses of the Company are ruble denominated. 

medium 

Failure  of  the  Group  to  fulfill  its  obligations  in  due 
time may entail penalties, fines, etc., which will result 
in  unscheduled  expenses  and  reduce  the  Group’s 
profit.  In  connection  herewith,  the  Group  carries  out 
the policy of the cash flows’ planning. 

100 

 
 
 
 
 
 
LLEEGGAALL  RRIISSKKSS  

The  Company  and  the  Group  operate  only  on  the  Russian  internal  market.  The 
Company and the Group do not operate on or plan to expand into the external market. The 
information about the risks described refers to the internal market. 

Certain  transactions  with  participation  of  the  Group’s  companies  may  be  declared 
related  party  transactions.  Similar  transactions  may,  in  particular,  include  sales  and  purchase 
agreements  on  final  products,  purchase  of  shares,  render  of  services.  If  disputes  on  such 
transactions and actual approvals to such transactions are successfully contested in favor of the 
complainant  party,  or  otherwise  the  Group’s  companies  will  be  prevented  in  the  future  from 
getting the approval to the transactions which require special approval under legislation of the 
Russian Federation, it may limit the flexibility of the Group’s companies in operating and have 
negative effect on the Group’s operational results.  

In  practice,  corporate  governance  standards  remain  underdeveloped  in  many  Russian 
companies,  the  minority  shareholders  of  which  may  have  difficulties  in  exercising  their  legal 
rights  and  bear  losses.  Though  the  Federal  Law  “On  Joint-Stock  Companies”  enables  the 
shareholder  owning  not  less  than  1%  of  the  company’s  offered  shares  has  the  right  to  file  a 
claim  against  the  management  which  caused  damages/losses  to  the  company,  Russian  courts 
have poor experience in dealing with such claims.  

Thus, the real opportunities of the investor to get the compensation from the Company 

are limited. As a result the protection of minority shareholders rights is limited.  

Civil  code  and  Federal  Law  “On  Joint-Stock  Companies”  provide  that  the  joint-stock 
company’s  shareholders  do  not  bear responsibility  for its  obligations  and  are  only exposed  to 
risks  of  investment  loss.  However,  in  case  if  the  legal  entity  becomes  bankrupt  due  to  the 
actions  of  the  owners  (participants),  the  owner  of  the  legal  entity  property  or  other  bodies 
which are entitled to duly instruct or otherwise regulate the legal entity, these bodies may be 
subject to holding subsidiary liability for obligations of the legal entity in case of insufficiency of 
legal entity property.  

Consequently, the Company being a parent company to its subsidiaries with more than 
50% of the charter capital directly or indirectly owned by the Company, it may be entitled to the 
responsibility  for  the  obligations  in  the  foregoing  cases.  Responsibility  for  subsidiaries’ 
obligations may have a material negative effect on the Company. 

Securing  shareholders  rights  under  the  Russian  legislation  may  entail  additional 
expenses and may result in the downturn of the Company’s financial results. According to the 
Russian  legislation,  shareholders  voted  against  or  not  participated  in  voting  on  certain  issues 
have  the right  to  claim from  the  Company the redemption  of  their  shares  at  the  market  price 
under the Russian legislation. Such right is provided to the shareholders voted against or not 
participated in voting on the following issues: 

reorganization; 

  major transaction which is to be approved by the general shareholders meeting; 

incorporation  of  amendments  restricting  the  shareholders  rights  to  the  Charter  or 

ratification of Charter in new edition; 

Company’s liabilities on redemption of shares may have material negative effect on the 

cash flows of the Company and its ability to support Group’s debt.  

101 

 
 
 
 
 
 
 
 
Legal risks related to the Russian Federation: 

Weakness of the Russian legal system and imperfection of the Russian legislation 

provide vague environment for investments and business activity. 

Effective legal system required to support market economy functioning in Russia is still 
developing. Many key laws have only recently become effective. Insufficient consensus on the 
volume, contents and time limits of economic and political reforms, rapid development of the 
Russian legal system which did not always coincide with the trend of the market interrelations 
development in a number of cases resulted in ambiguity, noncompliance and inconsistence of 
the law provisions and by-laws.  

Moreover, Russian legislation very often contemplates implementing regulations that 

have not yet been promulgated, leaving substantial gaps in the law regulatory infrastructure. In 
some cases the new laws and regulations are ratified without all-around consideration by the 
interested parties of the civil law circle and do not contain any adequate transitional 
regulations, which lead to serious difficulties upon application. 

Drawbacks of the Russian legal system may affect the ability of the Group to exercise its 
legal rights under the agreements or to defend against claims from the third parties. There is no 
guarantee that the state and judicial authorities as well as third parties will not challenge 
against Group’s meeting the requirements of laws and by-laws. 

Risks related to the changes in currency regulation: 
Currency legislation of the Russia Federation is exposed to quite frequent changes. In 

connection herewith risks of regulation procedure changes in execution of a number of 
exchange operations may occur. Considerable fluctuations in currency regulation and currency 
control legislation may impede Company’s performance of obligations under the agreements 
with counterparties. The risks herein are considered by the Company management to have the 
same effect on the Group as on all other parties of the market. 

Risks related to the protection of investors’ rights: 
Russian legislation related to the investors’ rights protection might be less favorable and 

developed than the legislation of other countries with the developed market economy. 
Moreover, the investors may face in future the risk of adverse changes in legislation. The 
returns of the foreign investors received from investments into the Company’s shares may be 
taxed in accordance with the Russian legislation. Degradation of the overall economic and 
political situation in the country may lead to the toughening of the currency regulation and 
control norms and limitations on the transactions with the Company’s shares. 

Risks related to the changes in tax legislation: 
Tax legislation of the Russian Federation is subject to the relatively frequent changes. 
The risks herein are considered by the Company management to have the same effect on the 
Group as on all other parties of the market 

Changes in Russian legislation system may have negative effect on the Group’s activity. 
The following changes may have negative effect on the Group’s operation: 
Incorporation of amendments to the legal acts on taxes and charges on the tax rates 
increase; 
Imposing of new types of taxes. 

• 

• 

102 

 
 
 
 
 
 
The foregoing substantial and other changes in tax legislation may result in the increase 
of the tax payments and consequently in the reduction of the Company’s net profit. Changes in 
the Russian tax legislation may have material negative effect on the investment attractiveness of 
the Company’s shares. 

Russian companies are making substantial payments on a great amount of taxes. These 

taxes include, in particular: 
• 
Income tax 
•  Value added tax; 
•  Excise taxes; 
•  Land tax; 
•  Property tax. 
Legislation  regulations  and  by-laws  governing  the  foregoing  taxes  do  not  have  a  vast 
application history as compared to other countries; thus, the law enforcement practice is often 
ambiguous  or  has  not  been  formed  yet.  At  the  moment  we  have  only  a  limited  number  of 
commonly accepted interpretations and explanations of tax legislation. Different ministries and 
authorities  often  have  different  opinions  on  the  interpretation  of  the  tax  legislation,  thus 
creating ambiguity and grounds for the conflict. According to legislation, tax declarations and 
some  other  legal  papers,  e.g.  customs  documents,  may  be  checked  and examined by  different 
inspectors who are entitled to charge penalties, fines and interests for the arrears of payments. 
Usually the completeness and accuracy of the tax payment may be verified within three years 
upon  the  tax  year  expiration.  The  fact  of  tax  verification  for  any  year  creates  the  grounds  for 
verification of the same declaration for several times within a three year period. These factors 
provide  for  the  Russian  tax  risks  which  are  considerably  higher  than  the  usual  risks  in  the 
countries with a more developed taxation system. 

The  tax  system  in  Russia  changes  on  a  frequent  basis,  and  the  tax  legislation  is 
inconsistently  applied  on  the  federal,  regional  and  local  levels.  In  some  cases  new  tax  rules 
cause  the  retroactive  effect.  In  addition  to  the  material  tax  burden  these  circumstances 
complicate  the  tax  planning  and  adoption  of  the  correspondent  decisions.  In  spite  of  the 
Group’s willingness to comply with the legislation, inaccuracy of the legislation puts the Group 
at the risk of payment of considerable penalties and fines and may lead to the increase of tax 
burden. Today the tax collection system is relatively ineffective, and the government may have 
to introduce new taxes to increase its earnings. 

Thus,  the  Company  may  have  to  pay  considerably  higher  taxes  which  may  negatively 
affect the business activity of the Company. In recent years the taxation system of the Russian 
Federation met significant fluctuations under the tax reform. However, new tax legislation still 
gives freedom to the local tax authorities and creates a number of undecided questions, which 
complicates the tax planning and adoption of the correspondent decisions. 

Financial  reporting  of  Russian  companies  for  the  purpose  of  tax  accounting  is  not 
consolidated. Thus, every Russian legal entity pays Russian taxes separately and cannot use the 
losses of other companies within one group to reduce the tax burden. 

Risk related to the inability of foreign investors to take out return on shares 
Today  Russian  legislation  on  dividends  payment  provides  that  dividends  on  shares  in 
ruble  terms  may  be  distributed  among  the  shareholders  without  limitations.  The  ability  of 
foreign  investors  to  convert rubles  into  any freely  convertible  currency  (FCC)  depends  on  the 
availability  of  such  currency  on  the  Russian  exchange  markets.  Though  the  market  for 
conversion  of  rubles  into  FCC  exists  in  Russia,  including  interbank  currency  exchange,  after-
markets and currency futures markets, the future development of this market remains vague.  

103 

 
 
 
Risks related to the changes of the rules of customs clearance and duties 
Changes  of  the  rules  of  customs  clearance  and  duties  may  entail  the  increase  of  the 

purchasing prices on the import goods and thus the reduction of the Group’s profit. 

Risks related to the changes of licensing requirements to the primary activity of the 
Company or licensing of the use rights for objects limited in the turnover (including natural 
resources). 

The core business of the Company is coordination of Group companies’ operation, the 

lease of property and retail business which is not subject to licensing. The companies of the 
Group have licenses for retail sale of alcohol beverages consumed not on the spot of purchase. 
In case of changes of licensing requirements, the Company will operate under the new 
requirements including license re-issuance and new licenses’ obtaining. 

Risks related to the changes in judicial practice on the issues of the Company’s 

business (including licensing issues), which may have negative effect on the results of the 
Company’s operation as well as on the results of the current legal proceedings in which the 
Company participates. 

OJSC “Magnit” and other companies of the Group do not participate in legal 
proceedings which could have a substantial material effect on the financial and economic 
activity of the Group. However, the changes in the judicial practice on the issues of licensing, 
consumer protection, property rights protection, taxation and other issues of substantial 
significance for the Group’s operation may negatively affect the results of its operation if the 
corresponding judicial disputes arise. 

RRIISSKKSS  RREELLAATTEEDD  TTOO  TTHHEE  CCOOMMPPAANNYY’’SS  OOPPEERRAATTIIOONN  

Risks peculiar for the Company 

Risks related to the inability to extend the Company’s license for a particular type of 

activity or for the use of objects limited in the turnover (including natural resources): 

The core business of the Company is coordination of Group companies’ operation, the 
lease of property and retail business which is not subject to licensing. The Group sells a wide 
range  of  product  assortment,  and  today  the  retail  sale  of  alcohol  is  subject  to  licensing  for  all 
Group’s enterprises engaged in such activity.  

The Group has licenses for retail sale of alcohol consumed not at the point of sale. In case 
of  changes  in  the  requirements  for  licensing,  the  Company  will  operate  under  the  new 
requirements, including the license re-issuance and new licenses’ obtaining. 

Risks  related  to  the  possible  liability  of  the  Company  for  the  third  party’s  debts 

including the subsidiaries of OJSC “Magnit”: 

The Company together with JSC “Tander” (the main operating company of the Group 
which  controls  trading  assets  and  is  the  Group’s  center  of  revenue  consolidation)  stand  as  a 
guarantor  on  the  bond  loans  of  LLC  “Magnit  Finance”  in  the  amount  of  5  billion  rubles,  the 
issue  aim  of  which  is  refinancing  of  short-term  debt  of  the  Group  and  implementation  of  the 
Group’s  investment  program  on  expansion  of  “hypermarket”  format.  The  guarantee  is 
represented in the amount of the total nominal value of the bonds and aggregate coupon profit 
on bonds. If LLC “Magnit Finance” is not able to fulfill the obligations on the bond loans in full, 
this will have substantial unfavorable consequences for the Group’s operation. 

104 

 
 
 
 
  
 
 
Risks related to the possible customer loss the turnover of which amounts to not less 

than 10 percent of the total sales of products (works, services) of the Company: 

The receivers of the OJSC “Magnit” services are its subsidiaries. Therefore, the operation 
of  the  Company  and  the  risk  of  loss  of  its  main  consumers  are  determined  by  the  financial 
condition and position of the entire Group. 

Other risks related to the Company’s operation 

As the Company exercise functions of the holding company of the Group the Company 

significantly depends on the operations of its subsidiaries. 

Risks related to the possible restriction of competition: 
Russian legislation limits the activity of the bodies which occupy the dominant position 
on the market. If any of the Group’s companies is declared the body occupying the dominant 
position,  its  activity  (including  pricing  policy)  may  be  restricted.  Such  situation  may  have 
negative effect on the economic activity of the Group and its regional expansion strategy. 

Some  legislation  initiatives  aimed  at  competition  protection  and  regulation  of  trade 
activity  may  have negative  consequences for  the  Group’s  business.  Specifically, in  accordance 
with the Federal Law № 381 – FL “On the principles of state regulation of trade activity in the 
Russian Federation” effective from February 1, 2010 food chains (which threshold of dominance 
on  the  retail  market  within  the  boundaries  of  the  region,  municipal  area  or  urban  district 
exceeds  25%)  are  prohibited  from  purchasing  and  renting  additional  selling  space  within  the 
boundaries of the relevant administrative-territorial entity. Agricultural consumer cooperatives 
and organizations of consumer cooperation are not subject to this prohibition. 

Risks related to the implementation of the long-term strategy of the Group: 
One of the main components of the long-term strategy of the Group is the expansion of 
existing store chain. The expansion of the chain will have the following directions: within the 
existing  formats  and  the  introduction  to  the  market  of  the  new  formats.  Within  geographical 
position the chain will expand within the traditional framework of the Southern region as well 
as in the other regions of Russia. 

 The strategy success will depend on a number of factors within and out of Company’s 

control. These factors include: 

-Ability to raise enough funds for capital investments. If the Group fails to raise enough 
funds for chain expansion at the scheduled scale, the Group may have to considerably limit the 
scale  of  expansion  and  take  disadvantageous  position  versus  competitors  who  will  develop 
their business activity faster, which may lead to the loss of the market share and deterioration of 
the operation results; 

-Ability  of  the  operating  professional  team  to  carry  out  the  projects  on  business 
expansion and subsequently to manage it. The abilities of the operating management team may 
turn out to be insufficient for maintenance of the operation efficiency within the conditions of 
dynamic  expansion.  Business  expansion  makes  it  more  complicated  to  manage  the  Group  in 
terms of operation and increases the workload upon employees. Therefore, the improvement of 
operational  and  financial  systems  together  with  control  measures  and  procedures  will  be 
required.  Furthermore,  the  systems  of  purchasing,  logistics,  information  technologies, 
accounting, financing, marketing and sales will need to be revised. If the Group fails to update 
the management system in time, it may negatively affect the business activity, operating results 
and financial position; 

105 

 
 
 
 
 
 
-Success of the Group’s regional expansion will largely depend on its ability to identify 
attractive  opportunities  on  the  markets  of  the  potential  growth,  on  the  ability  to  successfully 
implement assortment matrix for each region and establish the purchasing system as well as on 
ability to manage the operation on the new local markets. Thus, the Group may not achieve the 
expected profit and/or lose the part of the funds invested in the new projects; 

-Implementation of the effective marketing strategy which will provide not lower level 
of the effectiveness of sales or insignificant decline of sales than the Group experienced in the 
past.  Due  to  the  increase  of  the  competition  in  retail  sector,  the  effectiveness  of  the  Group’s 
marketing campaign may considerably decrease which will reduce the amount of its customers 
and consequently reduce the sales turnover. The chain expansion in the territory of one urban 
area may result in the cannibalization which will lead to the reduction of the sales turnover in 
the average within the stores of the Group; 

-The  Group’s  growth  strategy  foresees  changes  in  the  business  activity  model 
concerning  the  ownership  rights  on  the  sales  areas.  Within  the  development  of  the 
operating formats the Group will carry out the independent construction/acquisition of 
premises  and  purchase  the  equipment  for  the  stores,  which  will  mainly  affect  the 
structure of its assets and operating results and, therefore, the performance indicators; 

-Availability of the necessary space areas and land plots for the new stores. The market 
may  not  have  the  sufficient  number  of  areas  suitable  for  store  constructions,  which  may 
slowdown  the  expansion  rates  against  the  scheduled  strategy  and  result  in  the  loss  of  the 
Group’s market share in favor of competitors; 

-Competition level in the corresponding regions at the moment of the store openings by 
the  Group  may  prove  to  be  extremely  high  for  Group  to  penetrate,  which  will  not  allow  to 
achieve the required profitability level; 

- Within the economic slowdown on the regional markets, geographical expansion may 
turn out to be not as successful as expected by the Group, which may have negative effect on 
the Company’s business and profitability. 

The  risk  related  to  management  members’  loss  and  failure  to  engage  qualified 

employees in the future: 

The  future  success  of  the  Group  will  largely  depend  on  the  ongoing  cooperation  with 
the  top  management  of  the  Group,  particularly  with  the  following  managers:  Vladimir 
Gordeychuk,  Andrey  Arutyunyan,  Khachatur  Pombukhchan,  Eduard  Smetanin,  Valeriy 
Butenko.  According  to  the  labor  contracts  entered  between  the  Group’s  companies  and  the 
bodies  indicated  above,  they  have  the  right  to  resign  office  by  filing  the  notification  1  month 
prior  to  the  dismissal.  The  Group  is  not  insured  from  the  harm  which  can  be  caused  to  the 
Group by the loss (discharge) of its leading specialists and top managers. 

The Company strives to hire the most qualified and experienced personnel, and adjust 

its compensation policy to the changing standards of the Russian labor market. 

The loss of one or more managers or failure to attract and motivate extra highly skilled 
employees  required  for  effective  management  of  a  large-scale  business  may  have  material 
negative effect on the business activity, operating results and financial position of the Group 

Risks related to the accounting and control system: 
The  system  of  the  Group’s  financial  and  management  reporting  currently  operating  is 
based on the volume of operations exercised by the Group within the certain period of time. In 
case  of  substantial business expansion  of the  Group,  the  technical level of  the  accounting  and 
control system may fail to meet the requirements of the information processing efficiency and 

106 

 
 
 
lead  to  the  delays  in receiving  the  adequate  data  for  making  tactic  and strategic  management 
decisions and thus damage the effective operation of the Group. 

The risks related to the computer network failure: 
Managing  and  processing  of  operational  and  financial  information  in  the  Group  is 
carried  out  via  electronic  devices  of  information  transmission  and  processing  including  the 
network  of  the  personal  computers,  access to  Internet  and  system  of financial  accounting  and 
automated system of stock management. As a result, operational effectiveness of the Group as 
well as its ability to render adequate data to adopt accurate management decisions depend on 
the correct and stable work of computer and information networks. 

The systems and their functioning are subject to operation failures, which may be caused 
by human factor, natural disasters, blackouts, computer viruses, willful acts of vandalism and 
similar factors. There is no guarantee that there will be no serious breakdowns and delays in the 
future. Any blackout in computer network or system breakdowns and delays may lead to the 
sudden  service  interruptions,  failures  in  the  stock  registration  system,  degradation  of  the 
customer  service  quality  and  damage  to  the  goodwill  of  the  Company,  mistakes  in  the 
management  decisions  which  may  result  in  the  loss  of  customers,  the  growth  of  operating 
expenses and financial losses. 

Risks related to the operations with the large cash flows: 
The  specific  character  of  the  Company’s  business  activity  and  the  current  level  of  the 
bank sector development in Russia provide that the substantial part of the Group’s operations is 
exercised with the cash funds. Thus, the risk of insufficient payments caused by unintentional 
actions of the Group’s personnel as well as by deliberate thefts and robberies increases. 

Risks related to the sale of private label products: 
As  a  way  of  attracting  customers  and  strengthening  the  consumer  loyalty  for  private 
label, the Group plans to continue the sale of private label products. Therefore, there exists the 
probability  of  potential  customer  claims  to  the  quality  of  the  Group’s  private  label  products. 
High product quality is of the utmost importance for the private label, and chain operators are 
exposed to serious risks while promoting poor quality products under private label. Claims to 
the quality or other characteristics of such products may dramatically damage the image of the 
Company  on  the  whole,  the  brand  attractiveness  for  the  Company  customers  and  lead  to 
considerable financial losses. 

Risks related to the quality of products for sale: 
There is a risk related to the Group’s responsibility for the quality of products sold at the 
Group’s stores as well as the risk of filing a claim due to the harm to life and health. According 
to the agreements entered into with the majority of suppliers, the producer takes the material 
liability  for  the  quality  of  sold  products,  provided  that  the  Group  observes  the  necessary 
storage conditions.  

Such  claims  may  also  be  addressed  to  the  seller  of  the  products  at  the  discretion  of  a 
complainant. Any similar situation may damage the Company’s image and reputation, reduce 
the market share of the Group and negatively affect its financial position. Moreover, there is a 
risk  related  to  the  careless  attitude  of  the  Group  personnel  to  the  storage  conditions  of  the 
products, which may lead to legal material liability of the Group under such claims 

Risks related to the protection of intellectual property: 

107 

 
 
 
 
 
 
If the Group fails to protect its rights for the intellectual property or withstand claims for 
the intellectual property from the third parties, connected with the violation of their rights, the 
Group may lose its rights or bear serious responsibility for damages 

For  execution  and  protection  of  its  rights  for  intellectual  property,  the  Group  firstly 
relies on copyright, trade marks rights, legislation on commercial secret protection, on its user 
policy, on the license agreements and the restrictions on the information disclosure. Despite the 
above  precautionary  measures,  third  parties  may  illegally  copy  or  otherwise  receive  or  use 
intellectual property of the Group. On the whole Russia does not provide enough protection of 
the rights for the intellectual property as compared to many other countries with the developed 
economy. Failure of the Group to protect the rights for the intellectual property from violation 
and misappropriation may negatively affect its financial position and the ability of the Group to 
develop its business activity. Moreover, the Group may be involved in the legal proceedings on 
protection of its rights for intellectual property or on establishing the validity and the scope of 
rights  of  other  parties.  Any  lawsuit  may  lead  to  substantial  expenses,  distraction  of  the 
management  and  of  the  Group  resources,  which  may  negatively  affect  the  operation  and 
financial position of the Group. 

Conduct of premature policy on securing interests in terms of intellectual property of 

the Group may seriously hinder its future business activity 

The  Group  is  on  the  stage  of  intensive  development  and  expansion  of  all  its  business 
spheres. Measures on securing the rights of the Group for certain objects of intellectual property 
have to be taken on the basis of the existing plans of commercial development and go ahead of 
any  commercial  activity.  Insufficient  experience  of  Russian  companies  in  elaborating  policy 
related  to  the  objects  of  intellectual  property  produces  the  whole  set  of  risks  of  unfavorable 
effect,  including  the  inability  of  the  Group  to  use  the  promoted  trade  marks  for  individual 
products (services) in a number of countries, conflicts with employees, involved specialists and 
organizations regarding determination of rights for jointly manufactured products and split of 
the use rights on these products between the Group and other bodies. 

The  “Magnit”  trade  mark  is  used  by  other  participants  of  the  sales  turnover  as  a 
component  of  the  company  name,  which  may  have  material  effect  on  the  operation  of  the 
Group. 

The  Group  invested  substantial  funds  in  promotion  of  its  “Magnit”  brand  on  the 
Russian market, which is also the part of the company name for the private label products of 
the Group. Due to “Magnit” brand the Group achieved great success in its operation. 

Meanwhile, the trademark “Magnet” in Latin letters in the certain classes is registered in 
the  name  of  the  third  party.  Today,  the  scope  of  legal  protection  for  trademarks  rights  for 
trading  organizations,  provided  by  the  Russian  law,  is  not  completely  clear.  A  certain  risk  of 
interests’  conflict  between  the  owners  of  the  trademark  “Magnit”  (or  ‘’Magnet”)  definitely 
exists, the Group might be forced to re-brand its stores. The expenses for such re-branding may 
negatively affect the operation results of the Group. 

Moreover,  due  to  the  fact  that  Russian  legislation  provides  limited  protection  for  the 
company names on the market, there exist a number of other organizations using “Magnit” in 
their names. Business activity of some of them has partially similar features to the operation of 
the Group. The Group cannot prevent these organizations from using such names, and this may 
result in negative effect of these companies’ activity on the business activity and reputation of 
the Group. 

108 

 
 
 
Risks related to the development of a new brand: 
The  expansion  strategy  of  the  Group  presupposes  the  growth  of  sales  share  of  the 
products  under  “Magnit”  brand  (“for  “Magnit”  stores”).  As  of  December  31,  2011  this  figure 
amounted  to  14%.  However  it  should  be  noted  that  together  with  the  increasing  number  of 
hypermarkets, the sales share of “private label” represented by 640 items in both formats may 
reduce  as  the  total  assortment  of  a  hypermarket  amounts  14,300  SKUs  on  average,  while  the 
product mix of a convenience store amounts to 3,100. 

The  scheduled  growth  may  prove  to  be  unachievable  if  the  commercial  expenses  for 
popularization of such brand will considerably exceed the Group’s relevant budget. Alongside, 
the  creation  of  the  new  brands  may  weaken  the  existing  brands  and  require  additional 
investments for maintaining their market position. 

Risks  related  to  insufficiency  of  insurance  coverage  for  damages  arising  from  the 
interruption  of  activity,  damages  to  the  Group’s  property  or  responsibility  to  the  third 
parties: 

Insurance may turn out to be ineffective. 
The Group does not apply insurance for interruption of its business activity, bringing to 
responsibility  for  products  quality,  fire  (except  for  stocks  and  supplies)  or  changes  in  core 
management, and does not enter into insurance agreements on real estate property, distribution 
center, stores or stocks at the warehouses (with rare exception). Moreover, the Group does not 
form  special  reserve  or  other  funds  to  cover  possible  losses  or  settle  claims  with  the  third 
parties.  Thus,  such  events  may  drastically  disrupt  the  Group’s  operation,  cause  considerable 
damage  and/or  require  expenses  which  will  not  be  compensated.  All  the  foregoing 
circumstances  may  have  negative  effect  on  the  business  activity  of  the  Group,  its  financial 
position and prospects.  

A major accident may result in substantial property losses and incapability to restore 

it. 

If in case of a major accident one or more objects of the Group (e.g. the headquarters in 
Krasnodar, distribution center or hypermarket) are seriously damaged, the Company may not 
be able to resume its activity within the established time period. The Group does not exercise 
the  insurance  or  form  special  funds  to  cover  such  accidents.  Any  such  accident  may  have 
negative  effect  on  the  Group’s  business  activity,  its  operation  results,  financial  position  and 
prospects. 

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1177..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOMMPPLLIIAANNCCEE   WWIITTHH   TTHHEE   FFFFMMSS   CCOODDEE  
OOFF  CCOORRPPOORRAATTEE  CCOONNDDUUCCTT  OOFF  RRUUSSSSIIAANN  FFEEDDEERRAATTIIOONN  1155  

№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

General Shareholders’ Meeting 

1. 

2. 

3. 

4. 

Notification  of  shareholders  on  holding  the 
general shareholders’ meeting not later than 
30  days  prior  to  the  date  of  a  meeting 
irrespective  the  questions  of  the  agenda,  if 
otherwise is not provided by the legislation. 

in 

the 

Shareholders’  ability  to  study  the  list  of 
persons entitled to participate in the general 
shareholders’  meeting,  starting  from  the 
date  of  notification  on  holding  of  the 
general  meeting  up  to  the  closing  of  the 
general  meeting 
joint 
presence, and in case if the general meeting 
is held in absentee form – up to the closing 
date of acceptance of voting ballots. 
the 
Shareholders’ 
information  (materials)  which 
is  to  be 
submitted  within  the  preparation  for  the 
general shareholders’ meeting via electronic 
communication facilities, including Internet. 

form  of 

ability 

study 

to 

extract, 

Shareholder’s ability to introduce a question 
to the general meeting agenda or to call the 
general  meeting  without  submitting  the 
the 
shareholders’ 
register 
registration  of  his/her  share  rights 
is 
recorded  in  the  system  of  shareholders’ 
register,  and  in  case  if  his/her  rights  are 
registered 
- 
sufficiency of the custody account extract to 
exercise the above rights. 

custody  account 

the 

in 

if 

Observed 

Paragraph  13.10  of  the  OJSC 
“Magnit” Charter. 

Observed 

Article  24  of  the  Regulation  on 
the  OJSC 
“Magnit”  general 
shareholders’ meeting. 

Paragraph  4.14  article  4  of  the 
Regulation  on  OJSC  “Magnit” 
information policy. 
Article  22  of  the  Regulation  on 
the  OJSC 
“Magnit”  general 
shareholders’ meeting. 

Paragraph  5.1.3,  5.1.4  article  5  of 
the  Regulation  on 
the  OJSC 
“Magnit” information policy. 

Observed 

Paragraph  13.11  of  the  OJSC 
“Magnit” Charter. 

Article  28  of  the  Regulation  on 
“Magnit”  general 
the  OJSC 
shareholders’ meeting. 

Paragraph  5.4  article  5  of  the 
Regulation  on  OJSC  “Magnit” 
information policy. 
Article 5 and paragraph 2, article 
13 of the Regulation on the OJSC 
“Magnit”  general  shareholders’ 
meeting. 

Observed 

15 The information is disclosed according to the “Methodical recommendations on the content and form of information 
disclosure in compliance with the corporate code of conduct in the annual reports of joint-stock companies”, ratified by the 
FFMS of 30.04.2003 № 03-849/р.  

110 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
Observed/ 
 not observed 
Observed 
upon the fact 

Not observed 

Note 

to  provide 
the 

According  to  paragraph  2  article 
29 of the Regulation on the OJSC 
“Magnit”  general  shareholders’ 
meeting,  the  Company  makes  all 
the 
arrangements 
general 
attendance 
of 
the 
shareholders’  meeting  by 
members  of 
the  board  of 
directors,  sole  executive  body, 
members 
auditing 
committee  and  other  bodies  of 
the  company.  They  are  liable  for 
providing  qualified  answers  to 
the  questions  of  the  meeting 
participants. 
- 

the 

of 

Observed 

Article  42  of  the  Regulation  on 
the  OJSC 
“Magnit”  general 
shareholders’ meeting.  

Board of directors 

Observed 

Paragraph  14.2.  of 
“Magnit” Charter 

the  OJSC 

№  

Clause of the code of corporate conduct 

Availability  in  the  company  Charter  or 
internal  documents  of  the  requirement  on 
the  obligatory  attendance  of  the  general 
CEO, 
meeting 
shareholders’ 
management  board  members,  members  of 
the  board  of  directors,  members  of  the 
auditing  committee  and  the  auditor  of  the 
joint - stock company. 

by 

The obligatory attendance by the candidates 
of  the  general  shareholders  meetings  with 
agenda items on the election of the members 
of  the  board,  CEO,  management  bodies, 
members  of  the  auditing  committee,  and 
items  on  the  appointment  of  the  auditor  of 
the  joint-stock company. 
Availability in the internal documents of the 
joint-stock  company  of 
the  registration 
procedure  of 
the  general  shareholders 
meeting participants. 

Availability in the Charter of the joint-stock 
company of the right of the board members 
to  annually 
financial  and 
economic plan of the joint-stock company. 

ratify 

the 

5. 

6. 

7. 

8. 

9. 

Availability  of 
risk  management 
structure in the joint-stock company, ratified 
by the board of directors. 

the 

Not observed 

board 

“Magnit” 

to  which 

Article 5 of the Regulation on the 
OJSC 
of 
directors. 
Paragraphs  6.7,  article  6  of  the 
Regulation  on  the  Committees  of 
the  board  of  OJSC  “Magnit”, 
according 
the 
assessment  of  efficiency  and 
internal  control  
procedures  of 
the 
financial  and 
related 
economic 
the 
of 
activity 
Company  and  arrangement  of 
recommendations 
the 
improvement  of  such  system 
refer  to  the  competence  of  the 
Audit Committee. 

on 

to 

Paragraph  3.1.  and  6  article  1, 
paragraph  2.4.,  article  2  of  the 
Regulation on the internal control  

111 

 
 
 
  
 
 
 
 
№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

of financial and economic activity 
of OJSC “Magnit”. 

Observed 

Not applicable  Under  paragraph  14.2.  of  the 
the 
OJSC  “Magnit”  Charter, 
election  of  the  sole  executive 
body of the company refers to the 
competence  of  the  Company’s 
board of directors. 
Under  paragraph  14.2.  of  the 
OJSC  “Magnit”  Charter, 
the 
ratification of the agreement with 
the person exercising the rights of 
the  company’s  sole  executive 
body  and  members  of  collegial 
the 
to 
executive  body  refers 
competence 
the  OJSC 
“Magnit” board of directors. 

of 

According  to  article  7  of  the 
Regulation  on  the  committees  of 
the  OJSC  “Magnit”  board  of 
the 
directors,  elaboration  of 
eligibility  criteria  of  candidates 
for 
the  positions  of  CEO, 
members  of  collegial  executive 
the  main 
body,  directors  of 
structural  departments  of 
the 
Company,  and  work-out  of  the 
remuneration procedure for CEO, 
Management board members and 
highly qualified employees of the 
Company, 
the 
refer 
to 
the  HR  and 
competence  of 
Remuneration Committee. 
According  to  paragraph  14.2.  of 
the  OJSC  “Magnit”  Charter, 
ratification of the agreement with 
the person exercising the right of 
the  sole  executive  body  and 
members  of  collegial  executive 
body (Management  board) of the 
the 
refers 
company 
competence 
the  OJSC 
of 
“Magnit” board of directors. 
- 

to 

Observed 

Not observed 

10.  Availability 

in  the 

joint-stock  company 
charter of the right of the board to decide on 
suspension  of  authority  of  CEO,  appointed 
by the general shareholders’ meeting. 

11.  Availability 

in  the 

joint-stock  company 
charter  of  the  right  of  the  board  to  set  the 
requirements  for  the  qualification  and  the 
amount 
of  CEO, 
management  board  members,  directors  of 
the main structural departments of the joint-
stock company. 

remuneration 

of 

12.  Availability 

in  the 

joint-stock  company 
charter of the right of the board to ratify the 
conditions of the agreements with CEO and 
management board members. 

in  the 
internal  documents  of 

joint-stock  company 
13.  Availability 
charter  or 
the 
requirement  that  the  votes  of  the  board 
and  management 
members, 
members,  are  not  counted  in  ratifying  the 
agreement  conditions  with  CEO  (managing 
company, manager) and management board 

if  CEO 

112 

 
 
 
 
 
№  

Clause of the code of corporate conduct 

members. 

14.  Presence  in  the  board  of  directors  of  the 
joint-stock  company  of  not  less  than  3 
independent  directors  eligible  for  the  Code 
of corporate conduct. 

Observed/ 
 not observed 

Observed  

Observed  

Observed  

Observed 

Observed 

15.  Absence in the joint-stock company board of 
directors  of  members  who  were  found 
guilty  of  committing  economic  crimes  and 
crimes  against  the  government,  interests  of 
public  service  and  local  authorities,  or 
members 
enforced 
administrative  penalty  for  entrepreneurial 
or  financial  crimes,  crimes  related  to  taxes 
and fees, securities market. 

which 

were 

16.  Absence in the joint-stock company board of 
directors  of  members  who  are  the  member, 
board 
(manager),  management 
CEO 
member or the employee of the legal entity 
which  is  a  competitor  to  the  joint-stock 
company. 

in  the 

17.  Availability 

joint-stock  company 
Charter of the requirement on the election to 
the board of directors by cumulative voting. 
18.  Availability in the internal documents of the 
joint-stock company of the duty of the board 
members to avoid any actions that will lead 
or  potentially  may  lead  to  the  conflict 
between  their  interests  and  interests  of  the 
joint-stock  company,  and  in  case  such  a 
conflict  arises    -  the  duty  to  disclose  the 
information  about  this  conflict  to  the  board 
of directors. 

19.  Availability in the internal documents of the 
joint-stock company of the duty of the board 
members  to  notify  the  board  in  writing  on 
the  intention  to  make  a  transaction  with 
securities  of  the  joint-stock  company,  being 

Observed 

Note 

guilty 

found 

According  to  paragraph  1  article 
33 of the Regulation on the OJSC 
“Magnit”  board  of  directors,  the 
board  must  include  not  less  than 
one independent member. 
Four  independent  directors  were 
elected  to  the  Board  of  directors, 
they are:   
1) Valery Butenko. 
2) Alexander Zayonts; 
3) Alexey Makhnev; 
4) Aslan Shakhachemukov. 
The  company  does  not  hold 
information  about  any  members 
of  the  OJSC  “Magnit”  board  of 
directors 
of 
committing  economic  crimes  and 
crimes  against  the  government, 
interests  of  public  service  and 
local  authorities,  or  members 
enforced 
who 
for 
administrative 
entrepreneurial 
financial 
crimes,  crimes  related  to  taxes 
and fees, securities market. 
The  company  does  not  hold 
information  about  any  OJSC 
“Magnit”  board  of  directors 
members  being 
the  members, 
CEO 
(manager),  management 
board  member  or  the  employee 
of  the  legal  entity  which  is  a 
competitor to OJSC “Magnit”. 
Paragraph  14.7.  of 
“Magnit” Charter. 

penalty 
or 

the  OJSC 

were 

Article 7 and 32 of the Regulation 
on  the  OJSC  “Magnit”  board  of 
directors. 

Paragraph  7.4.10  article  7  of  the 
Regulation  on  the  committees  of 
the  OJSC  “Magnit”  board  of 
directors. 

Article 7 of the Regulation on the 
of 
OJSC 
directors. 

“Magnit” 

board 

Article  7,  paragraphs  11.6-11.7 

113 

 
 
 
 
 
 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

the  member  of  this  company  or  of  its 
subsidiary  (dependant)  companies,  and  to 
disclose the information on the transactions 
with such securities as well. 

20.  Availability in the internal documents of the 
joint-stock  company  of  the  requirement  to 
hold the meetings of the board not less than 
once in six weeks. 

21.  Holding  of  the  joint-stock  company  board 
meeting  within 
year 
the 
periodically  but  not  less  than  once  in  six 
weeks.  

reported 

22.  Availability in the internal documents of the 
joint-stock  company  of  the  board  meetings 
procedure. 

Observed/ 
 not observed 

Note 

article 11 of the Regulation on the 
information  policy  of  OJSC 
“Magnit”. 

Not observed  According  to  paragraph  1  article 
22 of the Regulation on the OJSC 
“Magnit”  board  of  directors, 
board  meetings  are  held  upon 
necessity but not less than once in 
three months. 

Not observed  During  2011  the  OJSC  “Magnit” 
board  meetings  were  held  not 
less than once a month, except for 
January  when  board  meetings 
were not held. 
The  regulations  on  the  Board  of 
directors of OJSC “Magnit” 

Observed 

23.  Availability in the internal documents of the 
joint-stock  company  of  the  Regulation  on 
the  obligatory  approval  by  the  board  of 
company 
directors  of 
transactions  at  the  amount  of  10  and  more 
percent  of  the  assets  value  of  the  company 
excluding  transactions  entered  into  on  a 
regular economic activity basis. 

joint-stock 

the 

24.  Availability in the internal documents of the 
joint-stock  company  of  the  right  of  the 
board of directors to get from the joint-stock 
company  executive  bodies  and  directors  of 
the 
the  main 
information  which  is  essential  for  them  to 
exercise functions, and the responsibility for 
failure to submit such information  

structural  departments 

25.  Presence of the board committee of strategic 
planning  or  assignment  of  the  functions 
hereof to the other committee (except for the 
audit  committee  and  HR  and  remuneration 

114 

of 

of 

the 

Not observed  According  to  paragraph  14.2.  of 
the  OJSC  “Magnit”  Charter,  the 
transactions 
approval 
interrelated 
(including  several 
transactions) 
  on  acquisition, 
alienation,  directly  or  indirectly, 
by the company and possibility of 
assets, 
alienation 
amounting  to  5  or  more  percent 
of  the  balance  sheet  assets  of  the 
its  subsidiaries 
company  and 
(“the  Group”),  defined  on  the 
basis  of  the 
last  consolidated 
report  of  the  Group,  prepared  in 
IFRS, 
accordance  with 
excluding 
the 
offering of the common shares of 
the  company  and  transactions  in 
the  usual  economic  activity, 
refers  to  the  competence  of  the 
board of directors. 
Article  6  and  9  of  the  Regulation 
on  the  OJSC  “Magnit”  board  of 
directors. 

transactions  on 

Observed 

the 

Article 6 of the Regulation on the 
OJSC 
information 
policy. 

“Magnit 

Not observed 

The possibility of establishing the 
committee is considered. 

 
 
 
  
 
 
 
 
№  

Clause of the code of corporate conduct 

committee) 

26.  Presence  of  the  board  committee  (audit 
committee) which advises on the joint-stock 
company  auditor 
the  board,  and 
to 
cooperates  with  the  board  and  revision 
committee of the joint-stock company. 

27.  Presence 

in 

committee  of 
the  audit 
independent  and  non-executive  directors 
only. 

Observed/ 
 not observed 

Observed 

Observed 

28.  Management  of  the  audit  committee  is 
executed by the independent director. 

Observed 

29.  Availability in the internal documents of the 
joint-stock  company  of  the  right  of  all  the 
audit  committee  members  to  access  any 
documents  and  information  of  the  joint-
stock  company,  provided  that  the  do  not 
disclose the confidential information. 

30.  Establishment  of  the  board  committee  (HR 
and  Remuneration 
committee),  which 
function  is  to  set  the  candidates  criteria  for 
the  board  members  and  work  out  the 
remuneration  policy  of 
joint-stock 
company. 

the 

Observed 

Observed 

Note 

Alexander 

committees 

The  Audit  Committee  of  the 
is 
board 
“Magnit” 
OJSC 
established in the Company. 
The  document  assigning 
the 
functions  to  the  audit  committee 
is  the  Regulation  on  the  board 
committees of OJSC “Magnit”. 
According  to  the  paragraph  6.4, 
article  6  of  the  Regulation  on  the 
of  OJSC 
board 
“Magnit”,  the  audit  committee 
must  have 
independent 
an 
director. 
the  Audit 
The  members  of 
Committee of OJSC “Magnit” are 
independent directors: 
1) 
(independent director); 
2) Alexey Makhnev (independent 
director); 
3) Aslan Shkhachemukov 
(independent director). 
According  to  the  point  6.5  of  the 
article  6  of  the  Regulation  on  the 
of  OJSC 
board 
“Magnit”, 
independent 
director  only  can  be  in  charge  of 
the Audit Committee. 
The Chairman of the board Audit 
Committee  of  OJSC  “Magnit”  is 
Alexander 
the 
independent director. 
Paragraph  4.8  of  the  article  4  of 
the  Regulation  on 
the  board 
committees of OJSC “Magnit”. 

committees 
the 

Zayonts, 

Zayonts 

and 

“Magnit” 

Paragraphs 11.5, 11.8, 11.12 of the 
article 11 of the Regulation on the 
information 
OJSC 
policy. 
HR 
Remuneration 
Committee  of  the  board  of  OJSC 
“Magnit”  is  established  in  the 
Company. 
the 
The  document  assigning 
functions 
and 
to 
Remuneration  committee  is  the 
Regulation 
board 
on 
committees of OJSC “Magnit”. 

the  HR 

the 

115 

 
 
  
  
 
 
 
№  

Clause of the code of corporate conduct 

31.  Management  of  the  HR  and  Remuneration 
Committee  is  executed  by  the  independent 
director. 

Observed/ 
 not observed 
Observed 

32.  Absence 

in  the  HR  and  Remuneration 
Committee  of  the  officials of  the  joint-stock 
company  

Оbserved  

33.  Establishment  of  the  risks  committee  of  the 
board or assignment of the functions hereof 
to the other committee (except for the audit 
committee  and  the  HR  and  Remuneration 
committee). 

Not observed 

Note 

in 

and 

the  HR 

Alexey  Makhnev  (independent 
director)  is  the  Chairman  of  the 
HR 
Remuneration 
Committee of the OJSC “Magnit” 
board. 
There  are  no  officials  of  the 
and 
company 
Remuneration Committee (except 
members  of 
the  Board  of 
directors). 
Members of the Committee are: 
1) Alexey Makhnev, 
2) Valeriy Butenko, 
3) Alexander Zayonts. 
The  committee  establishment  is 
under consideration. 

conflict  management 

34.  Establishment  of  the  board  committee  of 
corporate 
or 
assignment  of  the  functions  hereof  to  the 
other  committee 
the  audit 
committee  and  the  HR  and  Remuneration 
committee). 

(except 

for 

35.  Absence  in  the  committee  of  the  corporate 
joint-stock 

the 

conflict  management  of 
company officials. 
36.  Management  of 

the  corporate  conflict 
management  committee  is  executed  by  the 
independent director. 

37.  Availability of the internal documents of the 
joint-stock  company  ratified  by  the  board, 
which 
of 
the 
establishment  and  operation  of  the  board 
committees.  

procedure 

provide 

Not observed  

The  committee  establishment  is 
under consideration. 

Not observed 

See clause 34 

Not observed 

See clause 34 

Observed 

The  Regulation  on  the  board 
committees  of  OJSC  “Magnit”  is 
ratified  by  the  board  of  OJSC 
“Magnit”. 

38.  Availability  in  the  charter  of  the  joint-stock 
company  of  the  procedure  of  the  board 
quorum  determination,  which  provides  the 
obligatory  participation  of  the  independent 
directors in the board meetings. 

Not observed 

- 

Executive bodies 

39.  Presence  of  the  collegial  executive  body 
joint-stock 

body) 

the 

of 

(managing 
company. 

Observed 

- 

116 

 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

40.  Presence 

in 

the 

charter  or 

internal 
documents of the joint-stock company of the 
regulation on the obligatory managing body 
approval of the transactions with real estate, 
receipt of credit by the joint-stock company, 
if the transactions herein do not refer to the 
major  transactions  and  do  not  relate  to  the 
regular  economic  activity  of  the  joint-stock 
company. 

41.  Availability in the internal documents of the 
joint-stock  company  of  the  coordination 
procedure  of  operations  which  are  outside 
the  framework  of  financial  and  economic 
activity of the joint-stock company. 

42.  Absence 

in 

the 

joint-stock 

company 
executive  bodies  of  members  who  are  the 
member,  CEO 
(manager),  management 
board member or the employee of the legal 
entity  which  is  a  competitor  to  the  joint-
stock company. 

in 

the 

penalty 

joint-stock 

43.  Absence 

administrative 

crimes  against 

company 
executive  bodies  of  members  who  were 
found guilty of committing economic crimes 
the  government, 
and 
local 
interests  of  public  service  and 
authorities,  or  members  which  were 
enforced 
for 
entrepreneurial  or  financial  crimes,  crimes 
related to taxes and fees, securities market. 
If  the  functions  of  the  sole  executive  body 
are 
the  management 
organization  or  the  manager  –  compliance 
of  CEO  and  management  members  of  the 
management  organization  or  the  manager 
with  the  requirements  set  to  CEO  and 
management  members  of  the  joint-stock 
company. 
44.  Presence 

exercised 

by 

in 

for 

the 

the 

charter  or 

(the  manager) 
the 
in 

internal 
documents of the joint-stock company of the 
management 
prohibition 
to  exercise 
organization 
similar 
competing 
company,  and  to  be  involved  in  any  other 
joint-stock 
property  relations  with 
company,  except  for  providing  services  to 
the 
(the 
  management  organization 
manager). 

functions 

the 

Observed/ 
 not observed 
Observed 

Note 

Paragraph  16.2  of  the  article  6  of 
the Charter 

Observed 

Observed 

Observed 

the  board 
The  procedure  of 
the  Company 
resolutions  of 
within its competence is provided 
by  the  internal  documents  of 
OJSC  “Magnit”  –  the  Charter  of 
the  Company,  the  Regulation  on 
the board of OJSC “Magnit”. 
The  OJSC  “Magnit”  executive 
bodies  do  not  have  among  its 
is  a 
members  a  person  who 
member, 
(manager), 
CEO 
management  board  member  or 
the  employee  of  the  legal  entity 
which is a competitor to the joint-
stock company. 
The  company  does  not  hold 
information  about  any  members 
of  the  OJSC  “Magnit”  executive 
bodies 
of 
committing  economic  crimes  and 
crimes  against  the  government, 
interests  of  public  service  and 
local  authorities,  or  members 
administrative 
were 
penalty  for  entrepreneurial  or 
financial crimes, crimes related to 
taxes and fees, securities market. 

enforced 

found 

guilty 

Not observed  No  management  organization 

(manager). 

117 

 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

Observed 

Paragraphs  18.1.  –  18.2.  of  the 
Charter of OJSC “Magnit”. 

Article 5 of the Regulation on the 
sole  executive  body  of  OJSC 
“Magnit”. 

Article  9  of  the  Regulations  on 
the 
collegial  executive  body 
(Management  Board)  of  OJSC 
“Magnit”. 

Not observed 

See clause 44 

to 

Not observed  According  to  the  article  69  of  the 
Federal  Law  “On  the  joint-stock 
companies”, the executive  bodies 
of  the  joint-stock  company  are 
the  board  of 
accountable 
directors,  therefore  the  right  of 
the  management  board  members 
to  get  the  information  about  the 
operation  and  activity  of  the 
executive  bodies  is  essential  and 
does  not  require  any  special 
prescription. 
- 

Observed 

45.  Availability in the internal documents of the 
joint-stock  company  of  the  duty  of  the 
executive  bodies  to  avoid  any  actions  that 
will  lead  or  potentially  may  lead  to  the 
conflict between their interests and interests 
of the joint-stock company, and in case such 
a  conflict  arises    -  the  duty  to  disclose  the 
information  about  this  conflict  to  the  board 
of directors. 

46.  Presence 

in 

the 

charter  or 

internal 
documents of the joint-stock company of the 
selection  criteria 
the  management 
for 
organization (manager). 

47.  Reporting  by  the  executive  bodies  on  their 
activity to the board on a monthly basis. 

48.  Determination  in  contracts  and  agreements 
entered  into  by  the  joint-stock  company 
with  CEO 
(management  organization, 
manager) and management board members 
of the responsibility for breach and violation 
of regulations on confidentiality and insider 
information. 

The secretary of the company 

(the 

secretary  of 

49.  Presence  in  the  joint-stock  company  of  the 
special  official 
the 
company),  whose  duty  is  to  provide  the 
compliance of the bodies and officials of the 
joint-stock  company  with  the  procedural 
requirements  which  ensure  the  exercise  of 
rights  and  legal  interests  of  the  joint-stock 
company. 

50.  Availability 

in 

the  charter  or 

internal 
documents of the joint-stock company of the 
procedure  of  appointment  (election)  of  the 
company’s  secretary  and  assignment  duties 
to the secretary of the company. 

Not observed 

- 

Not observed 

- 

118 

 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

51.  Availability  in  the  charter  of  the  joint-stock 
company  of 
the 
candidates  for  the  secretary  position  of  the 
company. 

the  requirements 

to 

Observed/ 
 not observed 
Not observed 

- 

Note 

Substantial corporate actions 

52.  Presence 

in 

the 

charter  or 

internal 
documents of the joint-stock company of the 
requirement on major transactions approval 
before its settlement. 

53.  The 

obligatory 

the 
independent appraiser for the assessment of 
the subject of the major transaction. 

involvement 

of 

the 

share 

stake  of 

54.  Presence  in  the  charter  of  the  joint-stock 
company  of  the  prohibition  on  any  actions 
within  the  acquisitions  (mergers)  of  the 
major 
joint-stock 
company,  aimed  at  the  interests  protection 
of  the  executive  bodies  (members  of  such 
joint-stock 
bodies)  and  members  of  the 
and 
company 
board 
deteriorating 
the 
shareholders  as  compared  to  the  present 
(particularly,  prohibition  on  the  decision  of 
issue  additional  shares, 
the  board 
shares  or 
securities 
securities providing the right for acquisition 
of  company’s  shares,  before  the  end  of  the 
presumptive  date  of  shares  acquisition, 
even  if  the  right  to  make  such  a  decision  is 
provided by the Charter). 

directors, 
of 

convertible 

position 

into 

the 

of 

to 

Not observed  

- 

Not observed 

- 

Since 01.07.2006 
the prohibition on 
realization of any 
of such actions by 
the company 
management 
authorities is 
determined by the 
article 84.6 of the 
Federal Law “On 
joint-stock 
companies”, 
which makes the 
inclusion of such 
regulations in the 
Charter 
unreasonable. 

of 

of 

the  offering  by 
the 

According  to  the  article  84.6  of 
the  Federal  Law  “On  joint-stock 
companies”,  after  receipt  by  the 
open  company  of  optional  or 
obligatory  offer,  the  decisions  on 
the  following  issues  are  taken 
only by the general shareholders’ 
meeting of the open company: 
- increase of the charter capital of 
the  open  company  through  the 
offering  of  the  additional  shares 
within  the  limits  of  number  and 
the 
(types) 
categories 
announced shares; 
the  open 
- 
company 
securities, 
convertible into shares, including 
the options of the open company; 
-  approval  of  the  transaction  or 
several  interrelated  transactions 
on  acquisition,  alienation  or 
possibility  of  alienation  by  the 
open  company  of  assets,  directly 
or indirectly, with the value of 10 
or  more  percents  of  the  balance 
sheet value of the open company, 
determined  on  the  basis  of  its 
accounting  report  for  the  last 
reporting  date, 
if  only  such 
transactions  are  not  made  in  the 
process of the ordinary economic 
activity  of  the  open  company  or 
were  not  made  before  the  open 
company  receives  optional  or 
obligatory  offer,  and  if  the  open 
company receives the optional or 
obligatory  offer  to  acquire  the 
publicly  traded  securities,  prior 
to  the  information  disclosure  on 

119 

 
 
 
 
 
№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

acquisition  by 

the delivery of the corresponding 
offer to the open company; 
-  approval  of  the  related  party 
transactions; 
- 
the  open 
company  of  the  allocated  shares 
in  cases  provided  by  the  present 
Federal Law; 
-  increase  of  the  remuneration  to 
the  persons 
the 
the  management 
in 
positions 
bodies  of  the  open  company, 
determination  of    conditions  of 
cessation  of 
their  authorities, 
of 
including 
increase  of  the  compensations 
paid  out  to  these  persons  in  case 
of cessation of their authorities. 
- 

determination 

occupying 

Not observed 

Observed 

Paragraph  8.7  of  the  Charter  of 
OJSC “Magnit”. 

Not observed 

- 

55.  Availability  in  the  charter  of  the  joint-stock 
company  of  the  requirement  on  obligatory 
involvement  of  the  independent  appraiser 
for  the  assessment  of  the  current  market 
price  of  the  shares  and  possible  changes  of 
their market price in the result of a merger. 

56.  Absence  in  the  joint-stock  company  charter 
of the acquirer’s release from the obligation 
to  offer 
the 
ordinary  shares  of  the  company,  owned  by 
them,  (securities  convertible  into  ordinary 
shares) within a merger. 

the  shareholders  selling 

57.  Presence in the joint-stock company charter 
or internal documents of the requirement on 
obligatory  involvement  of  the  independent 
appraiser  for  the  assessment  of  shares’ 
conversion ratio within reorganization. 

Information disclosure 

58.  Availability  of 

the 

internal  document 
ratified by the board of directors, stipulating 
the  rules  and  approaches  of  the  joint-stock 
disclosure 
company 
(Regulations on information policy). 

information 

to 

59.  Availability in the internal documents of the 
joint-stock  company  of  the  requirement  to 
disclose  the 
information  on  the  shares 
offering,  on  persons  who  intend  to  acquire 
the offered shares, including the major share 
stake, and on whether the senior officials of 
the  joint-stock  company  will  take  part  in 

120 

Observed 

Not observed 

is 

on 

Regulation 

ratified  by 

The 
the 
information  policy  of  OJSC 
“Magnit” 
the 
the  board  of 
resolution  of 
directors  of  OJSC  “Magnit”  on  
July 15, 2010, minutes of meeting 
w/o N of July 15, 2010. 
Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation. 

the 

 
 
 
 
№  

Clause of the code of corporate conduct 

acquisition  of  the  shares  offered  by  the 
company. 

Observed/ 
 not observed 

Note 

60.  Availability 

of 

list 

the 

joint-stock  company 
in  the 
internal  documents 
of 
information,  documents  and  materials 
the 
should  be  provided 
which 
the 
shareholders 
questions 
general 
submitted 
shareholders’ meeting. 

to 
for  consideration  of 
to 

the 

Observed 

Paragraph 13.11 of the Charter of 
OJSC “Magnit”. 

Articles  26-28  of  the  Regulation 
on 
the  general  shareholders’ 
meeting of OJSC “Magnit”. 

Paragraphs  5.4  article  5  of 
Regulation on the OJSC “Magnit” 
information policy. 

61.  Availability of the website of the joint-stock 
company  and  regular  disclosure  of  the 
information  about  the  joint-stock  company 
on its website.  

Observed 

http://www.magnit-info.ru 

62.  Availability in the internal documents of the 
joint-stock  company  of  the  requirement  to 
disclose  information  about  the  transactions 
of  the  joint-stock  company  with  persons 
referred to the top officials of the joint-stock 
company  by 
,  and  about 
the  charter 
transactions  of  joint-stock  company  with 
organizations in which 20 or more percents 
of  the  charter  capital  of  the  joint-stock 
company  directly  or  indirectly  are  owned 
joint-stock 
by 
company,  or  organizations,  which  can  be 
otherwise  considerably  influenced  by  the 
persons hereof.  

top  officials  of 

the 

the 

63.  Availability in the internal documents of the 
joint-stock  company  of  the  requirement  to 
disclose 
the 
transactions  which  may  affect  the  market 
joint-stock 
value  of  the  shares  of  the 
company 

information  about  all 

the 

64.  Availability  of 

the 

internal  document 
ratified by the board of directors on the use 
of material information on the activity of the 
joint-stock  company,  shares  and  other 
securities  of  the  company  and  transactions 
with  them,  which  is  not  public  and  the 
disclosure  of  which  can  considerably  affect 
the  market  value  of  shares  and  other 
securities of the joint-stock company. 

Not observed 

Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation.  

the 

Observed 

Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation  

the 

Observed 

article 

Paragraphs 
3, 
3.3 
paragraphs 4.8-4.9 article 4 of the 
Regulation on the OJSC “Magnit” 
information policy. 
The 
the 
Regulation 
information  policy  of  OJSC 
the 
“Magnit” 
resolution  of 
the  board  of 
directors  of  OJSC  “Magnit”  on  
July 15, 2010, minutes of meeting 
w/o N of July 15, 2010. 

(is  ratified  by 

on 

121 

 
 
 
 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

Control over financial and economic activity 

65.  Availability  of  procedures  of  the  internal 
control  over  the  financial  and  economic 
activity  of  the  joint-stock  company,  ratified 
by the board of directors. 

Observed 

Observed 

Observed 

Observed 

66.  Presence  of  a  special  department  of  the 
the 
joint-stock 
company 
compliance  with  the  procedures  of  the 
internal  control  (supervision  and  auditing 
department) 

regulating 

67.  Availability in the internal documents of the 
joint-stock  company  of  the  requirement  for 
the  board  to  determine  the  structure  and 
members  of  supervision  and  auditing 
department of the joint-stock company  

68.  Absence 

in 

the  revision  and  auditing 
department  of  members  who  were  found 
guilty  of  committing  economic  crimes  and 
crimes  against  the  government,  interests  of 
public  service  and  local  authorities,  or 
members 
enforced 
administrative  penalty  for  entrepreneurial 
or  financial  crimes,  crimes  related  to  taxes 
and fees, securities market 

which 

were 

is 

ratified  by 

Regulation on the internal control 
financial  and  economic 
over 
activity  of  OJSC  “Magnit”  as 
amended 
the 
resolution  of  the  OJSC  “Magnit” 
board  of  directors  on  July  15, 
2010, minutes w/o N as of July 15, 
2010. 
Internal  audit  department 
is 
established  in  the  Company.  The 
document assigning the functions 
to the service – Regulation on the 
internal  control  over  financial 
and  any  economic  activity  of 
OJSC “Magnit”. 
Paragraph 3 of the article 3 of the 
Regulation on the internal control 
over 
financial  and  economic 
activity of OJSC “Magnit”. 

The  company  does  not  hold 
information  about  any  members 
of  the  OJSC  “Magnit”  revision 
and  auditing  department  found 
guilty  of  committing  economic 
crimes  and  crimes  against  the 
government,  interests  of  public 
service  and  local  authorities,  or 
enforced 
members 
were 
for 
administrative 
entrepreneurial 
financial 
crimes,  crimes  related  to  taxes 
and fees, securities market. 

penalty 
or 

Observed 

- 

Not observed 

- 

69.  Absence 

in 

the  revision  and  auditing 
department  of  members  who  are 
the 
member  of  the  executive  body  of  the  joint-
stock  company  or  who  are  the  members, 
CEO  (manager),  management  member  or 
the  employee  of  the  legal  entity  which  is  a 
competitor to the joint-stock company. 

70.  Availability in the internal documents of the 
joint-stock 
the  date  of 
company  of 
submitting the documents and materials for 
assessment  of  the  realized  financial  and 
the  revision  and 
to 
economic  activity 
auditing  department,  and  responsibility  of 
the officials and employees of the joint-stock 
company for not submitting them in time. 

122 

 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

71.  Availability 

in  the 

joint-stock  company 
internal  documents  of  the  obligation  of  the 
revision and auditing department to inform 
the  detected 
the  audit  committee  of 
breaches, and in case of absence of the audit 
committee – to inform the board of directors 
of the joint-stock company. 

Observed/ 
 not observed 
Observed 

Note 

Paragraph  4.9  article  3  of  the 
Regulation on the internal control 
over 
financial  and  economic 
activity of OJSC “Magnit”. 

Not observed 

- 

72.  Presence  in  the  internal  documents  of  the 
joint-stock  company  of  the  requirement  on 
preliminary assessment  by the revision and 
auditing  department  of  operations  not 
provided  by  the  economic  and  financial 
plan  of  the  joint-stock  company  (irregular 
operations). 

73.  Availability 

in  the 

joint-stock  company 
internal  documents  of 
approval 
procedure  for  irregular  operation  with  the 
board. 

the 

Not observed 

- 

74.  Availability  of 

the 

internal  document 
ratified by the  board, which determines the 
procedure  of  the  revision  commission’s 
inspection  of  the  financial  and  economic 
activity of the joint-stock company. 

Observed 

on 

the 

Regulation 
revision 
commission  of  OJSC  “Magnit”  is 
ratified  by  the  annual  general 
shareholders’  meeting  of  OJSC 
“Magnit”  on 
June  24,  2010, 
minutes  of  meeting  w/o  N  of  
June 28, 2010. 

75.  The  assessment  by  the  audit  committee  of 
its 
the 

before 
the  shareholders  at 

auditors’ 
the 
submission 
to 
general shareholders’ meeting. 

conclusion 

Observed 

Paragraph  6.7.  article  6  of  the 
Regulation  on  the  committees  of 
the board of OJSC “Magnit”. 

Dividends 

76.  Availability  of 

the 

internal  document 
ratified  by  the  board  of  directors,  which 
in  adoption  of 
regulates 
the  board 
the  amount  of 
recommendations  on 
dividends (Regulations on dividend policy). 

77.  Availability  in  the  Regulation  on  dividend 
policy of the procedure of determination of 
the minimum share of net profit of the joint-
stock  company  for  dividend  payment,  and 
conditions  under  which  the  dividends  on 
privileged  shares  are  not  paid  out  or  paid 
out  partially,  the  dividend  amount  on 
which is set in the charter  of the joint-stock 
company. 

78.  Release  of  the  information  on  dividend 
joint-stock  company  and 
policy  of  the 
amendments 
the  periodical, 
provided  by  the  charter  of  the  joint-stock 

to 

in 

it 

Observed 

Observed  

the  dividend 
Regulation  on 
policy  of  OJSC  “Magnit” 
is 
ratified  by  the  resolution  of  the 
board  of  OJSC  “Magnit”  on  July 
15, 2010, minutes w/o N as of July 
15, 2010. 
Paragraphs  2.4  and  2.5  of  the 
article  2  of  the  Regulation  on 
dividend 
of  OJSC 
policy 
“Magnit”. 

There are  no privileged shares in 
the Company. 

Observed 

The  Regulation  on  dividend 
policy  of  OJSC  “Magnit” 
is 
posted  on  the  OJSC  “Magnit” 
website. 

123 

 
 
 
 
 
 
 
 
 
 
№  

Clause of the code of corporate conduct 

Observed/ 
 not observed 

Note 

company  for  release  of  the  announcements 
on  holding  of  the  general  shareholders’ 
meeting 
above 
the 
joint-stock  company 
information  on  the 
website. 

and  placing  of 

124 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1188..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  AAUUDDIITTOORR  AANNDD  TTHHEE  CCOONNSSUULLTTAANNTT  OOFF  
TTHHEE  CCOOMMPPAANNYY 

Under  the  resolution  of  the  annual  general  shareholders’  meeting  of  June  23,  2011 
(minutes of 23.06.2011) the auditing firm LLC AF “Faber Lex” was appointed as the Company 
auditor for RAS for the year 2011. 

Choosing  the  auditing  firm  the  following  factors  were  considered:  operation  period  of 

the firm, the price of services provided, staff and their qualification. 

Information  on  the  Company’s  Auditor  which  conducted  audit  of  the  Company  for 

the year 2011 according to the Russian Accounting standards:  

In  2011  Limited  Liability  Company  Auditing  firm  “Faber  Lex”  (LLC  AF  “Faber 
Lex”)was  the  auditor  of  the  Company,  address:  144/2  Krasnykh  Partizan  street,  Krasnodar, 
Russian Federation. 

LLC AF “Faber Lex” is a member of Moscow Audit chamber according to the Decision 
of Management of June 27, 2007, ·№ 108. Number of certificate 1726 of July 09, 2007, Principal 
Register Applicant Number 10203002910. 

Telephone number: +7 (861) 220-03-20, 221-41-42, 226-41-41, 226-45-22, 226-38-15, 226-44-

54. 

Information  on  the  Company’s  Auditor  which  conducted  the  audit  of  the  Company 

report over the year 2011 according to IFRS: 

The audit of the Company´s report for the year 2011 according to International Financial 
Reporting  Standards  was  conducted  by  Limited 
liability  Company  “Ernst&Young” 
(Ernst&Young LLC) address: building 1, 77, Sadovnicheskaya naberezhnaya, Moscow, 115035, 
Russian Federation. 

Ernst&Young  LLC is a member of Russian Audit Chamber according to the Decision of 
the  Board  of  Noncommercial  partnership  of  Russian  Audit  Chamber  of  December  28,  2009, 
certificate number 3028 of December 28, 2009, Principal Register Applicant Number 10201017420. 

Telephone number: +7 (495) 755-97-00 

Information  on  the  financial  consultant  of  the  Company  on  the  securities 

market, which signed the securities prospectus registered on 06.03.2006: 

Full name of organization 

Short name of organization 

Open Joint-Stock Company «Federal Fund 
Corporation» 
OJSC «FFC» 

Address 

25 Ostozhenka str., Moscow, Russia 

Phone number (including city code) 

+7 (495) 737-86-30 

Fax number (including city code) 

+7 (495) 737-86-32 

Website of the financial consultant to disclose 
the information about the Issuer under the 
requirements of the Regulation on information 

www.fscorp.ru 

125 

 
 
 
 
 
 
 
 
 
 
disclosure by the issuer of securities, ratified 
by FFMS 
License for exercising the activity on securities 
market 

Date of issue 
Validation period 
Issuing authority 

License of the professional participant of 
the securities market for brokerage activity  
№ 077-06174-100000, License of the 
professional participant of the securities 
market for dealer activity № 077-06178-
010000 
August 29, 2003  
Non-expiry (for an indefinite term) 

Federal Financial Markets Service 

Services provided by the financial consultant: 
-  Preparation  of  the  draft  prospectus  according  to  the  information  provided  by  the 

Company; 

- 

Signing  of  the  prospectus  approved  by  the  Company,  after  adequate  verification 
based on all the documents provided by the Company, according to the written inquiries of the 
Financial  consultant  and  receipt  of  the  proper  written  certifications  of  the  Company  on 
reliability,  adequacy  and  completeness  of  the  information  contained  in  the  above  indicated 
document and to be included in the prospectus, except the part, verified by the auditor and/or 
appraiser; 

-  Expertise  of  the  documents  filed  to  the  registration  authority  for  prospectus 

registration; 

- 

Signing  of  documentation,  which  might  be  required  from  the  Company  for 

organization of securities floatation with the trade institutors; 

-  Advice  services  on  securities  issue,  including  information  disclosure  on  the 

securities market under the regulations of legislation. 

126 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
19.  INFORMATION  ON  VOLUMES  OF  ENERGY  RESOURCES 
UTILIZATION WITHIN THE YEAR 2011 

Kind of energy resources  

Electrical energy 

Utilization 
volume terms  

2,530,678 kW 

Thermal energy  

714.2 Gcal 

Gas  

27,316.1 thousand cub.m. 

capacity 

in 

Utilization capacity in money 
terms, thousand rubles  

11879.5 

699.9 

158.4 

127 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AANNNNEEXX  TTOO  22001111  AANNNNUUAALL  RREEPPOORRTT  OOFF  OOJJSSCC  ““MMAAGGNNIITT””  

ANNEX № 1: Consolidated financial statements of OJSC 
“Magnit” for the year ended December 31, 2011. 

ANNEX № 2: RAS Accounting report of JSC “Tander” for the year 
2011: 

(cid:1)  Auditor’s  report  of  “Faber  Leks”  Audit  Limited  Liability  Company  of  the 

annual accounting report of JSC “Tander” for the financial year 2011 

(cid:1)  Accounting reports of JSC “Tander” for the year 2011 
(cid:1)  Explanations  to  the  balance  sheet  and  profit  and  loss  statement  of  JSC 

"Tander" for the year 2011 

(cid:1)   Explanatory note to the accounting report of JSC "Tander" for the year 2011 

ANNEX № 3: RAS Accounting report of OJSC “Magnit” for the 
year 2011:  

(cid:1)  Auditor’s  report  of  “Faber  Leks”  Audit  Limited  Liability  Company  of  the 

annual accounting report of OJSC “Magnit” for the financial year 2011 

(cid:1)  Accounting reports of CJSC “Magnit” for the year 2011 
(cid:1)  Explanations  to  the  balance  sheet  and  profit  and  loss  statement  of  OJSC 

"Magnit" for the year 2011 

(cid:1)   Explanatory note to the accounting report of OJSC "Magnit" for the year 2011 

128