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Magnit
Annual Report 2013

MGNT · LSE Industrials
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Industry Security & Protection Services
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FY2013 Annual Report · Magnit
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11..  PPEERRFFOORRMMAANNCCEE  HHIIGGHHLLIIGGHHTTSS ......................................................................................... 4 
22..  MMIISSSSIIOONN .................................................................................................................................. 7 
33..  CCHHIIEEFF  EEXXEECCUUTTIIVVEE  OOFFFFIICCEERR’’SS  SSTTAATTEEMMEENNTT ................................................................ 8 
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ANNEX  №  1:  Consolidated  financial  statements  of  OJSC  “Magnit”  for  the  year 
ended on December 31, 2013. 
ANNEX № 2: Consolidated financial statements of OJSC "Magnit" for the year 2013 
prepared  in  accordance  with  the  Federal  law  N  208-FZ  "On  consolidated  financial 
statements". 
ANNEX  №  3:  Accounting  report  of  JSC  “Tander”  for  the  year  2013  prepared  in 
accordance with RAS. 
ANNEX  №  4:  Accounting  report  of  OJSC  “Magnit”  for  the  year  2013  prepared  in 
accordance with RAS. 

  
  
 
  
  
1,209 

1,154 

35 

26 

-6 

8,093 

7,200 

161 

46 

686 

3,011.38 

2,312.20 

482.88 

53.26 

163.04 

2,465.05 

2,193.87 

193.06 

29.60 

48.52 

11..  PPEERRFFOORRMMAANNCCEE  HHIIGGHHLLIIGGHHTTSS  

2013 Key Operational Results1: 

Number of opened stores, NET 

convenience stores 

hypermarkets 

Magnit Family 

cosmetics stores 

Total number of stores,  

convenience stores 

hypermarkets 

Magnit Family 

cosmetics stores 

Selling space, thousand sq. m. 

convenience stores 

hypermarkets 

Magnit Family 

cosmetics stores 

Number of customers, million 

convenience stores 

hypermarkets 

Magnit Family 

cosmetics stores 

1 "Magnit" group of companies 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
LFL Results: 

Formats 

Convenience Stores 

Hypermarkets 

Magnit Family 

Cosmetics Stores 

Total 

FY 2013 - FY 20122 

Average ticket 

5.35% 

2.04% 

5.01% 

3.72% 

5.22% 

Traffic 

(1.57)% 

2.52% 

7.41% 

10.54% 

(1.28)% 

Sales 

3.70% 

4.61% 

12.80% 

14.65% 

3.88% 

2 Based on 3,487 convenience stores and 18 cosmetics stores which were opened by July 1, 2011, and 60 
hypermarkets  and  1  Magnit  Family  which  were  opened  by  May  1,  2011,  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. 

 
                                                 
 
2013 Key Financial Results3: 

Net sales, mn RUR 

convenience stores4 

hypermarkets3 

Magnit Family3 

cosmetics stores3 

wholesale3 

Net sales, mn US$5 

convenience stores3 

hypermarkets3 

Magnit Family3 

cosmetics stores3 

wholesale3 

Gross profit, mn RUR 

Gross profit, mn US$ 

Gross margin, % 

EBITDAR3, mn RUR. 

EBITDAR3, mn US$ 

EBITDAR3 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$2 

Net profit margin, % 

Market capitalization, mn RUR6 

Market capitalization, mn USD7 

3 Audited financial statements prepared in accordance with IFRS 

4 Management accounts 

5 Based on the average exchange rate for 2013 of 31,8480 RUR per USD 1 

6 CJSC «MICEX Stock Exchange» as of December 30, 2013 

7 Based on the exchange rate for December 30, 2013 of 32,6282 RUR per USD 1 

579 694,88 

450 801,48 

106 175,58 

10 678,07 

11 873,35 

166,40 

18 201,92 

14 154,78 

3 333,82 

335,28 

372,81 

5,22 

165 262,99 

5 189,12 

28,51% 

79 678,33 

2 501,83 

13,74% 

64 721,23 

2 032,19 

11,16% 

50 536,88 

1 586,81 

8,72% 

35 620,38 

1 118,45 

6,14% 

868,999.94 

26,633.40 

 
                                                 
 
 
 
 
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””  

 
  
  
33..  CCHHIIEEFF  EEXXEECCUUTTIIVVEE  OOFFFFIICCEERR’’SS  SSTTAATTEEMMEENNTT  

The  year  2013  marked  an 
important 
milestone in Magnit's history, as it became 
the market leader in Russian food retail as 
measured  by  sales.  2013  was  one  of  the 
most  successful  years  in  Magnit's  history. 
On  average,  Magnit  opened  3  new  stores 
EACH  DAY  throughout  the  year.  Sales 
grew  more  than  29%  and  our  EBITDA 
expanded to 11% with earnings growth for 
the year surpassing 41%. 

While  the  numbers  certainly  speak  for  themselves,  the  accomplishment  I  am  most 
proud of, as we marked our 20th anniversary on March 5th, 2014, is the culture that we, 
together, have built here at Magnit over the past two decades. Our corporate culture is 
predicated  on  hard  work,  trust,  transparency,  and  optimism.  While  it  may  be 
impossible to quantify Magnit's corporate culture, I am certain that it is the foundation 
of our competitive strength. 

Although  much  has  changed  in  the  Russian  food  retail  marketplace  over  the  past  20 
years,  Magnit  remains  a  young,  dynamic,  and  hungry  competitor  and  thus,  our 
optimism on what we can accomplish in the next 20 years has never been stronger than 
it is today.  

As Magnit’s CEO and Founder, I would like to take a moment to thank all of you, our 
shareholders, for your continued support and confidence in us over the course of 2013. 

Chief Executive Officer of OJSC “Magnit” 
Sergey Galitskiy 

 
 
 
 
 
 
 
 
44..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPEERRSSOONN  IINN  TTHHEE  PPOOSSIITTIIOONN  OOFF  AA  SSOOLLEE  EEXXEECCUUTTIIVVEE  
BBOODDYY  

On  April  13,  2006  Sergey  Galitskiy  was  elected  as  a  Chief  Executive  Officer  by  the 
resolution of the Board of directors of April 12, 2006. On April 12, 2012 the Board of directors 
(minutes of 12.04.2012) decided to reappoint the chief executive officer .  

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 held 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 of Directors; 
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 31.12.2013). 
Ordinary shares, owned by CEO: 38.6659% (as of 31.12.2013). 

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

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

Within  the  reporting  period  no  transactions  of  acquisition/disposal  of  the  Company’s 

shares were made. 

CCRRIITTEERRIIAA   AANNDD   AAMMOOUUNNTT   OOFF   RREEMMUUNNEERRAATTIIOONN   ((RREEFFUUNNDD   OOFF   CCHHAARRGGEESS))   OOFF  

TTHHEE  CCEEOO  PPAAIIDD  WWIITTHHIINN  TTHHEE  RREEPPOORRTTIINNGG  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”  paid  in  2013  amounted  to  192,732,163.39  

rubles. 

  
 
 
 
 
  
 
55..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  CCOOLLLLEEGGIIAALL  EEXXEECCUUTTIIVVEE  BBOODDYY  MMEEMMBBEERRSS  
((MMAANNAAGGEEMMEENNTT  BBOOAARRDD))  aass  ooff  DDeecceemmbbeerr  3311,,  22001133 

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 held 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 of Directors; 
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 the person in the Company’s share capital: 38.6659% (as of 31.12.2013). 
Ordinary shares, owned by the person: 38.6659% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares, made by the 
person in the position of Chairman of the management board within the reporting period: 
Within the reporting period no transactions of acquisition/disposal of the Company’s shares 
were made. 

Alexander Barsukov 
Date of birth: 08.07.1977 
Education: higher - in 1998 graduated from Rostov Law Institute of Ministry of the interior of 
Russian Federation with a degree in law. 
Positions held 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 –  16.12.2012 
Organization: JSC “Tander” 
Position: Hypermarkets sales director; 
3) Period: 15.07.2010 – present day 
Organization: OJSC “Magnit” 
Position: Member of the Management Board; 
4) Period: 17.12.2012 - present day 
Organization: JSC “Tander” 
Position: Director of hypermarkets sales department; 

Stockholding of the person in the Company’s share capital: 0.0033% (as of 31.12.2013). 

  
 
 
 
 
Ordinary shares owned by the person: 0.0033% (as of 31.12.2013). 
Information on transactions of acquisition/disposal of the Company’s shares, made by the 
person in the position of the management board member within the reporting period: 

№  

Date of 
transaction 

1 

27.12.2013 

Type of 
transaction 
Acquisition of 
securities 

Quantity of 
securities 

Description of securities 

700 

Ordinary registered shares 

Marina Ivanova 
Date of birth: 02.01.1964 
Education: higher - in 1990 graduated from Lenin Tadjik State University, chemistry and 
biology teacher. 
Positions held in the Company and other companies in the last five years including plural 
offices: 
1) Period: 01.09.2007 – 11.08.2008 
Organization: JSC "Tander" 
Position: Corporate Purchasing Director (Head Office); 
2) Period: 12.08.2008– present day 
Organization: JSC "Tander" 
Position: Business Director; 
3) Period: 12.10.2012 – present day 
Organization: OJSC "Magnit" 
Position: Member of the Management Board; 

Stockholding of the person in the Company’s share capital: 0.0083% (as of 31.12.2013). 
Ordinary shares, owned by the person: 0.0083% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares, made by the 
person in the position of the management board member within the reporting period: 

№  

Date of 
transaction 

1 

2 

3 

4 

5 

6 

7 

09.01.2013 

15.01.2013 

21.01.2013 

26.02.2013 

18.03.2013 

27.03.2013 

26.04.2013 

Type of 
transaction 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

200 

198 

35 

88 

85 

36 

32 

Description of securities 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

 
 
 
 
 
8 

9 

23.05.2013 

25.06.2013 

10 

19.07.2013 

11 

23.10.2013 

12 

27.12.2013 

Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 

28 

28 

27 

73 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

1300 

Ordinary registered shares 

Ilya Sattarov 
Date of birth: 13.07.1976 
Education: higher - in 1998 graduated from Kuban State University with a degree in Economics. 
Positions held in the Company and other companies in the last five years including plural 
offices: 
1) Period: 02.07.2007 – 07.12.2010 
Organization: Commercial joint-stock bank “Societe Generale Vostok Bank”, joint-stock 
company  
Position: CEO (JSC “BSGV” Krasnodar Branch); 
2) Period: 08.12.2010 – 31.01.2011 
Organization: JSC “Tander” 
Position: Director for Assets Acquisition and Management (Head Office); 
3) Period: 01.02.2011 – 31.07.2011 
Organization: JSC “Tander” 
Position: Director for Transport (Transport Department);  
4) Period: 01.08.2011 – present day 
Organization: JSC “Tander” 
Position: Deputy CEO for Logistics (Head Office);  
5) Period: 12.10.2012 – present day 
Organization: OJSC “Magnit" 
Position: Member of the Management Board. 

Stockholding of the person in the Company’s share capital: 0.0018% (as of 31.12.2013). 
Ordinary shares, owned by the person: 0.0018% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares, made by the 
person in the position of the management board member within the reporting period: 

№  

1 

2 

Date of 
transaction 

15.01.2013 

27.12.2013 

Type of 
transaction 
Disposal of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

1 580 

1 250 

Description of securities 

Ordinary registered shares 

Ordinary registered shares 

 
 
 
 
  
  
CCRRIITTEERRIIAA  AANNDD  AAMMOOUUNNTT  OOFF  RREEMMUUNNEERRAATTIIOONN  ((RREEFFUUNNDD  OOFF  CCHHAARRGGEESS))  OOFF  TTHHEE  
CCOOMMPPAANNYY’’SS  MMAANNAAGGEEMMEENNTT  BBOOAARRDD  MMEEMMBBEERRSS  PPAAIIDD  WWIITTHHIINN  TTHHEE  RREEPPOORRTTIINNGG  
YYEEAARR  

According to the Regulations on collegial executive body (Management Board) of OJSC 
“Magnit” remuneration of a Management Board member consists of remuneration under a 
labor contract or an additional agreement to it. Management Board members can be 
remunerated every year from the amount of net profit according to the year accounting report. 
Payment terms and order shall be determined by the Board of directors. Salary for the work 
within the Management Board according to a labor contract constitutes 50 000 rubles.  
Remuneration to the Management Board members of OJSC “Magnit” paid in 2013 amounted to 
2,508,388.20  rubles (the amount does not include the remuneration received by S. Galitskiy as a 
chief executive officer). 

 
66..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  BBOOAARRDD  MMEEMMBBEERRSS  aass  ooff  DDeecceemmbbeerr  3311,,  22001133  

Khachatur Pombukhchan –  the Chairman of the Board 
Date of birth: 16.03.1974. 
Education: higher - graduated from Kuban State University with a degree in applied 
mathematics in 1996; from Russian Distance-Learning finance & economics institute with a 
degree in Economics in 2000. 
Positions held 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: JSC “Tander” 
Position: first Deputy CFO (joint appointment); 
4) Period: 04.05.2008 – 30.06.2008 
Organization: JSC “Tander” 
Position: first Deputy CFO; 
5) Period: 04.05.2008 – 30.06.2008 
Organization: OJSC “Magnit” 
Position: Deputy CFO; 
6) Period: 19.06.2008 – 17.05.2012 
Organization: LLC “Magnit Finance” 
Position: CEO; 
7) Period: 25.06.2008 – 23.06.2010 
Organization: OJSC “Magnit” 
Position: member of the BOD; 
8) Period: 01.07.2008 – present day 
Organization: JSC “Tander” 
Position: CFO; 
9) Period: 01.07.2008 – present day 
Organization: OJSC “Magnit” 
Position: CFO; 
10) Period: 15.12.2008 – 01.04.2009 
Organization: LLC “Magnit – Nizhniy Novgorod” 
Position: member of the Board; 
11) Period: 13.12.2008 –24.02.2009 
Organization: LLC “Tandem” 
Position: member of the Board. 
12) Period: 24.06.2010 – present day 
Organization: OJSC “Magnit” 
Position: Chairman of the BOD. 

Stockholding of the person in the Company’s share capital: 0.0028% (as of 31.12.2013). 
Ordinary shares, owned by the person: 0.0028% (as of 31.12.2013). 

 
 
 
Information on transactions of acquisition/disposal of the Company’s shares, made by the 
Chairman of the BOD within the reporting period: 

№  

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

Date of 
transaction 

24.01.2013 

19.02.2013 

19.03.2013 

19.04.2013 

20.05.2013 

18.06.2013 

18.07.2013 

20.08.2013 

03.10.2013 

04.10.2013 

22.10.2013 

31.10.2013 

20.11.2013 

27.12.2013 

Type of 
transaction 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

50 

50 

50 

50 

40 

45 

40 

35 

25 

13 

35 

30 

1 626 

1 730 

Description of securities 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Ordinary registered shares 

Andrey Arutyunyan 
Date of birth: 12.01.1969. 
Period: higher – in 1993 graduated from Kuban State University with a degree in Economics. 
Positions held 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: 0.2068% (as of 31.12.2013). 
Ordinary shares owned by the person: 0.2068% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares, made by the BOD 
member during the reporting period: 

№  

1 

2 

Date of 
transaction 

09.01.2013 

27.12.2013 

Type of 
transaction 
Acquisition of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

1 500 

1 300 

Description of securities 

Ordinary registered shares 

Ordinary registered shares 

Valeriy Butenko  
Date of birth: 25.11.1965 
Education: higher – in 1988 graduated from Novorossiysk higher engineering sea school - 
navigator engineer. 
Positions held in the issuer and other companies in the last five years including plural offices: 
Period: 01.03.2004- 31.07.2009 
Organization: JSC «Tander» 
Position: Director in charge of reviser and analytical job; 
Period: 29.05.2005- 31.03.2009 
Organization: JSC «Tander» 
Position: Member of the Revision Committee; 
Period: 01.04.2004- 24.06.2009 
Organization: OJSC “Magnit” 
Position: Chairman of the Revision Committee;  
Period: 25.06.2009 – present day 
Organization: OJSC “Magnit” 
Position: Member of the Board of directors; 
5) Period: 01.08.2009- present day 
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: 0.0827% (as of 31.12.2013). 
Ordinary shares owned by the person: 0.0827% (as of 31.12.2013). 

 
 
 
 
 
Information on transactions of acquisition/disposal of the Company’s shares made by the BOD 
member within the reporting period: 

№  

1 

2 

Date of 
transaction 

09.01.2013 

27.12.2013 

Type of 
transaction 
Acquisition of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

1 500 

1 300 

Description of securities 

Ordinary registered shares 

Ordinary registered shares 

Sergey Galitskiy 
Date of birth: 14.08.1967 
Education: higher – in 1992 graduated from Kuban State University with a degree in Economics 
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 the person in the Company’s share capital: 38.6659% (as of 31.12.2013). 
Ordinary shares, owned by the person: 38.6659% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares, made by the BOD 
member within the reporting period: 
Within the reporting period no transactions of acquisition/disposal of the Company’s shares 
were made. 

Alexander Zayonts 
Date of birth: 10.01.1967 
Education: higher - Moscow Institute of Chemical Engineering n.a. D.I.Mendeleev – chemical 
process engineer. 
Positions held in the Company and other companies in the last five years including plural 
offices: 
1) Period: 01.2008 – present day 
Organization: LLC "Domashniy Interier" 
Position: General Director; 
2) Period: 01.12.2009 – present day 
Organization: LLC "Obiedinennye resursy" 
Position: BOD member; 
3) Period: 24.06.2010 – present day 
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/disposal of the Company’s shares made by the BOD 
member within the reporting period: 
Within the reporting period no transactions of acquisition/disposal of the Company’s shares 
were made. 

Alexey Makhnev 
Date of birth: 24.05.1976 
Education: higher - in 1998 graduated from Saint Petersburg University of economics 
and finance - Ph.D. in Economics  
Positions held in the Company and other companies in the last five years including plural 
offices: 
1) Period: 09.2007– 12.2008 
Organization: LLC “Morgan Stanley Bank” 
Position: vice president, investment banking department; 
2) Period: 12.2008 – 05.2009 
Organization: LLC “Morgan Stanley Bank” 
Position: executive director, investment banking department; 
3) Period: 05.2009– present day 
Organization: CJSC “VTB Capital” 
Position: managing director, head of consumer sector and retail direction, investment banking 
on global markets department; 
4) Period: 25.06.2009 – present day 
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/disposal of the Company’s shares made by the BOD 
member within the reporting period: 
Within the reporting period no transactions of acquisition/disposal of the Company’s shares 
were made. 

Aslan Skhachemukov 
Date of birth: 22.08.1962 
Education: higher – in 1987 graduated from Krasnodar Polytechnic Institute of the Order of 
Labour Glory - industrial engineer. 
Positions occupied in the Company and other companies in the last five years including plural 
offices: 
1) Period: 01.10.2007 – 10.03.2012 
Organization: JSC “Tander” 
Position: Deputy General Director; 
2) Period: 23.06.2011 – present day 
Organization: OJSC ”Magnit” 
Position: member of the BOD; 
3) Period: 11.03.2012 – 10.03.2012 
Organization: JSC “Tander” 

 
 
 
 
 
Position: Deputy CEO for economic security and organizational issues. 

Shareholding of the person in the issuer’s charter capital: 0.0028% (as of 31.12.2013). 
Ordinary shares owned by the person: 0.0028% (as of 31.12.2013). 

Information on transactions of acquisition/disposal of the Company’s shares made by the BOD 
member within the reporting period: 

№  

Date of 
transaction 

1 

27.12.2013 

Type of 
transaction 
Acquisition of 
securities 

Quantity of 
securities 

Description of securities 

450 

Ordinary registered shares 

CCRRIITTEERRIIAA  AANNDD  AAMMOOUUNNTT  OOFF  RREEMMUUNNEERRAATTIIOONN  ((RREEIIMMBBUURRSSEEMMEENNTT  OOFF  EEXXPPEENNSSEESS))  OOFF  
EEVVEERRYY  MMEEMMBBEERR  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  PPAAIIDD  WWIITTHHIINN  TTHHEE  
RREEPPOORRTTIINNGG  YYEEAARR  

According to the Regulations “On the Board of Directors of OJSC “Magnit””, 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 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 May 24, 2013 the General shareholders´ meeting made a decision not to pay year-end bonus, 
based on the operation results (minutes of 24.05.2013) 
In 2013 upon the resolution of shareholders’ meeting of 24.05.2013 (minutes of meeting of 
24.05.2013) the Board members were paid remuneration for participation in the board operation 
in 2012 in the amount of 10,847,352.60  rubles. 

 
 
 
 
 
 
77..  RREEPPOORRTT  OOFF  TTHHEE  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  OONN  22001133  OOPPEERRAATTIIOONNSS  

The structure of the Board of directors (elected by annual general shareholders’ meeting on 
May 28, 2012, minutes of May 28, 2012): 

№ 

Full name of a member of the board of directors 

Date of birth 

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 structure of the Board of directors (elected by the annual general shareholders’ meeting 
on May 24, 2013, minutes of May 24, 2013) was not changed. 

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 25.06.2013, 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”, 
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 the following committees of the Board 
were formed to provide its efficiency and prepare the most important issues attributed to the 
competence of the Board of directors: 

HR and Remuneration Committee of the Board of Directors: 

№ 

1 

2 

3 

Full name of a member of the board of 
directors 

Alexey Makhnev 

Valeriy Butenko  

Position in the committee 

chairman of the committee 

member of the committee 

Alexander Zayonts 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 

2 

3 

Alexander Zayonts 

Alexey Makhnev 

chairman of the committee 

member of the committee 

Aslan Shkhachemukov 

member of the committee 

Within 2013 the Board of directors held 10 meetings and examined 68 issues. All meetings of the 
Board of directors were held in the form of joint presence. 

Main issues considered by the Board of directors in 2013: 
Date of 
meeting 

Considered issues 

04.02.2013 

04.02.2013 

04.02.2013 

Suggestions on the issues to be placed on the agenda of the annual 
shareholders’ meeting were considered. 
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. 

11.03.2013 

The decisions on approval of the related party transactions were adopted. 

25.03.2013 

The decision on calling of the annual shareholders’ meeting was adopted. 

25.03.2013 

The decisions on approval of the related party transactions were adopted. 

25.03.2013 

25.03.2013 

The decision on determination of the price of the transaction the approval of 
which as major related-party transaction is included to the agenda of the 
general shareholders’ meeting of OJSC “Magnit” was adopted.  
The decision on determination of the price of the transactions the approval of 
which as related-party transactions is included to the agenda of the general 
shareholders’ meeting of OJSC “Magnit” was adopted.  

25.03.2013 

The decisions on approval of the related party transactions were adopted. 

25.03.2013 

25.03.2013 

The annual report over 2012 financial year was preliminarily approved and 
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 its payment, and losses following the results of 2012 financial year 
were approved. 

25.03.2013 

The payment amount for the auditor’s services was determined. 

23.04.2013 

25.06.2013 

25.06.2013 

25.06.2013 

The decision on determination of the main business priorities of OJSC 
“Magnit” 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. 

25.06.2013 

The members of the Management Board were elected. 

 
 
25.06.2013 

25.06.2013 

25.06.2013 

25.06.2013 

31.07.2013 

31.07.2013 

31.07.2013 

The decision on determination of the main business priorities of OJSC 
“Magnit” was adopted. 
The decisions on securities issue (exchange-traded bonds to the bearer of BO-
10, BO-11 series) were made. 
The Decisions on securities issue (exchange-traded bonds to the bearer of BO-
10, BO-11 series) and the Prospectus were ratified. 
The decision on approval of the major transaction (several associated 
transactions) on placement of the exchange-traded bonds to the bearer of BO-
10, BO-11 series by open subscription was made. 
The recommendations to the general shareholders’ meeting on the dividend 
amount on OJSC “Magnit” shares and procedure of its payment following the 
results of the 6 months of 2013 financial year were approved. 
The decision on calling of the extraordinary shareholders’ meeting was 
adopted. 
The nominee to the position of the head of Internal Audit Service was 
approved. 

31.07.2013 

The decision on approval of the related party transaction was adopted. 

29.10.2013 

The decision on determination of the main business priorities of OJSC 
“Magnit” was adopted. 

29.10.2013 

The decision on approval of the related party transaction was adopted. 

29.10.2013 

The payment amount for the auditor’s services was determined. 

29.10.2013 

12.12.2013 

12.12.2013 

The decision to give consent for CEO (Chairman of the Management Board)  to 
hold concurrently position in the regulatory body of other organization was 
made. 
The decision on payment of bonus to the person in the position of CEO of OJSC 
“Magnit” following 2013 results was adopted. 
The decisions to amend the Decision on securities issue and Prospectus 
securities (with respect to non-convertible interest-bearing certified bonds to 
the bearer with obligatory centralized custody of 02, 03 series) were made. 

Besides, within the reporting period the issues related to determination of the position of OJSC 
“Magnit” representative on realization of the voting rights on the Company’s stocks and shares 
in other organizations (companies) were examined by the Board of directors of OJSC “Magnit” 
in accordance with the Clause 14.2 of the Charter. Thus, the meetings on the issues concerning 
determination of the position of OJSC “Magnit” representative on realization of the voting 
rights on the Company’s shares of CJSC “Tander”, shares in LLC “Retail import”, LLC 
“Tandem”, LLC “Alcotrading” and “AgroTorg” were held in March, June, July, November, and 
December 2013. 

 
 
 
 
The management of the Company achieved the following results in 2013: 

1. Revenue of the Company increased by 29.21% from 448,661.13 million rubles in 2012 to 
579,694.88 million rubles in 2013. Top line growth was due to an increase in selling space as well 
as to a 3.88% increase of like-for-like sales (excl. VAT). Revenue growth in dollar terms 
amounted to 26.14%: from US$ 14,429.65 million to US$ 18,201.92 million8. 

At the end of the first quarter 2013 OJSC "Magnit" became the largest Russian food retailer in 
terms of revenue. Thus, the Company became the absolute leader in the Russian food retail 
sector in terms of sales, total number of stores, selling space, growth rates, profitability margins 
and capitalization. 

2. During 2013 the Company added 1,209 stores (1,154 convenience stores, 35 hypermarkets and 
26 “Magnit Family” stores). The total store base as of December 31, 2013 reached 8,093 stores 
(7,200 convenience stores, 161 hypermarkets, 46 “Magnit Family” stores and 686 cosmetics 
stores). Total selling space of the stores increased by 18.13% from 2,549.26 thousand sq. m. to 
3,011.38 thousand sq. m. 

8093

6884

5309

7200

6046

5006

4057

3228

4002

3204

368

610

1014

1893

1500

2197

2582

2194

2568

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Convenience Stores

Hypermarkets

Magnit Family

Cosmetics Stores

3. Number of customers increased by 21.23% from 2,033.43 million in 2012 to 2,465.05 million in 
2013. 

4. Sales of private label products as a % of sales in 2013 amounted to 13%, the number of private 
label SKUs in 2013 amounted to 681. The Company will continue to increase the sales of private 
label products primarily through expansion of their offer in hypermarkets specifically in non-
food. 

8 Based on the average exchange rate for 2013 of 31.8480 RUR per 1 US$, 2012 – 31.0930 RUR per 1 US$. 

 
 
 
 
 
 
                                                 
12,1

12,1

12,3

12,7

14,0

13,2

13,0

700

700

530

614

637

613

681

2007

2008

2009

2010

2011

2012

2013

Number of items

Share in revenue, %

5. In 2013 the Company opened four distribution centers: Zelenodolsk (Republic of Tatartan), 
Yaroslavl, Shakhty (Rostov region) and Ekaterinburg. Launch of the new distribution centers 
improved the quality of service in the Volga, Central, Southern and Urals regions. Total space of 
22 distribution centers as of December 31, 2013 amounted to 634,997 thousand sq. m. 

6. During the reporting year the fleet of the Company’s vehicles increased by 1,176 trucks, total 
number of vehicles amounted to 5,577 which resulted in the considerable reduction of 
transportation costs. 

7. In 2013 the Company increased the share of products processed via its distribution centers 
from 83% in 2012 to 85% 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 2013 the average weighted number of the Company’s 
employees amounted to 175,720 out of which 121,228 are in-store personnel; 36,497 people are 
engaged in distribution; 11,636 people - in regional branches and 6,359 are employees of the 
head office. Average monthly salary in the Company in 2013 amounted to 25 899 rubles. 

As of December 31, 2013 total number of employees of "Magnit" group of companies amounted 
to 217,258 people. Based on the publicly available information the management of the Company 
assumes that OJSC “Magnit” is the largest private employer in Russia. 

9. LFL revenue growth in 2013 vs. 2012 in ruble terms amounted to 3.88%, LFL average ticket 
increased by 5.22% and LFL traffic decreased by 1.28%. 

6%

5%

5%

4%

0%

-1%

LFL sales

LFL average ticket

LFL traffic

 
 
 
 
 
 
 
 
 
 
10. Gross margin increased from 26.53% in 2012 to 28.51% in 2013 primarily due to continued 
improvement of purchasing terms. Gross profit in rubles increased by 38.82% from 119,051.79 
million RUR (US$ 3,828.89 million) to 165,262.99 million RUR (US$ 5,189.12 million). 

11. EBITDA increased by 36.60% from 47,380.48 million RUR (US$ 1,523.83 million) in 2012 to 
64,721.23 million RUR (US$ 2,032.19 million) in 2013. EBITDA margin in 2013 amounted to 
11.16%. Net debt/EBITDA ratio (in ruble terms) at the end of 2013 amounted to 1.05. 

12. Net income in 2013 increased by 41.82% and amounted to 35,620.38 million RUR (US$ 
1,118.45 million) vs. 25,117.28 million RUR (US$ 807.81 million) in 2012. Net income margin in 
2013 amounted to 6.14%. 

26,5%

28,5%

24,3%

336

8,2%

3,7%

2011

449

10,6%

5,6%

2012

580

11,2%

6,1%

2013

sales, RUR bn

EBITDA Margin, %

Gross Margin, %

NI Margin, %

In general, the Board of Directors of the Company considers the achieved financial and 
economic results positive and in line with 2013 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 2013 and to ratify 2013 annual report submitted for 
the meeting agenda. 

 
 
 
 
 
 
 
 
 
  
  
88..  MMAAIINN  22001133  CCOORRPPOORRAATTEE  EEVVEENNTTSS  

February 

Within one day OJSC “Magnit” placed bonds of 01 series for a total amount 
of 5 billion rubles. 

Bonds  of  01  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”. 

Within one day OJSC “Magnit” placed exchange-traded bonds of BO-08, BO-
09 series for a total amount of 10 billion rubles. 

Exchange-traded  bonds  of  BO-08,  BO-09  series  were  included  into  the 
quotation list “A” level 1 of CJSC “MICEX Stock Exchange”. 

April 

Standards & Poors Rating Agency upgraded the individual credit rating of 
OJSC “Magnit” from BB-, to BB level, Outlook Stable. 

The National Rating Agency upgraded the individual credit rating of OJSC 
“Magnit”  from  “AA”    -  very  high  reliability  level  2  to  “AA+  -  very  high 
reliability level 1”. 

Magnit  Group  of  companies  became  an  absolute  leader  in  Russian  Food 
Retail Sector by revenue.   

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

May 

The  decision  to  pay  dividends  following  the  results  of  2012  financial  year 
was adopted by the annual general shareholders’ meeting. 

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

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

The  Board  of  directors  formed  the  committees  of  the  BOD,  appointed  the 
chairman, deputy chairman and secretary of the BOD. 

The Board of directors made a decision to issue securities – exchange-traded 
bonds of BO-10, BO-11. 

OJSC “Magnit” shares were included into Blue Chip Index Constituents  of 
MICEX. 

June 

August 

The total headcount of OJSC “Magnit” group of companies exceeded 200 
thousand. 

September 

The decision to pay dividends following the results of the 6 months of 2013 
financial  year  was  adopted  by  the  extraordinary  general  shareholders’ 
meeting. 

November 

"Magnit" group of companies acquired 100% shares in the charter capital of 
limited liability company “TD-holding”. 

 
December 

JSC  “Tander,  the  subsidiary  company  of  OJSC  “Magnit”,  acquired  99,9% 
shares in the charter capital of limited liability company “MagnitEnergo”. 

Magnit CEO Sergey Galitskiy has been named Businessman of the Year by 
Forbes Russia. 

  
 
 
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 23 668.4 billion RUR in 2013 which is 103.9% to the level of 2012 in 
terms of mass of commodities. In December 2013 turnover increased by 104% compared to 
December 2012 and amounted to 2 519.4 billion RUR. 
In 2013 food retail turnover amounted to 102.5% compared to 2012, non-food - 105% compared 
to 2012. In December 2013 food retail turnover amounted to 101.8% compared to December 
2012 and 119.2 % compared to November 2013. Non-food retail turnover In December 2013 
amounted to 105.5% compared to December 2012 and 119.5% compared to November 2013. 

Dynamics of the key figures of the consumer market in 2005-2013, % Y-o-Y

25

20

15

10

5

0

-5

-10

-15

19,6

18,7

21,6

20,5

18,7

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 12,5

15,8 15,8 16,7

11,3 10,8

13,3

13,4

11,2
9

10,1

14,4 14,4

9,3

7,2

10,5

8,2

5,4

0,4

0,3

0,2

9,5

7,3
8,4

8,1

6,9

11

7,4

3,7

2,2

0,9

5,7

3,7

7,6

6,4

5,1

12,3

10,7

8,7

5,7

5

1,3

0,8

7,9

3,4

11,1
9
6,7

9,9

7,9

9,2

7,4

8,5

7,4

5,6

5,2

5,6

4,9

2,2

2

6

4
1,6

4,6

3,6

2,3

4,4

4,1

3,5

5
4
2,6

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

Growth rate of retail turnover

Growth rate of food turnover

Growth rate of non-food turnover

9
0
Q
1

-0,7
9
0
Q
2
-5,1

9
0
Q
3
-4,4

9
-1,2
0
Q
4

0
1
Q
1

0
1
Q
2

0
1
Q
3

0
1
Q
4

0
1
0
2

1
1
Q
1

1
1
Q
2

1
1
Q
3

1
1
Q
4

2
1
Q
1

2
1
Q
2

2
1
Q
3

2
1
Q
4

3
1
Q
1

3
1
Q
2

3
1
Q
3

3
1
Q
4

-5,5

-8,6

-9,1

-9,3

-12,3

 Source: IA Infoline 

Monthly dynamics of the retail turnover in Russia in 2005-2013 is provided in the diagram. The 
monetary base (broad definition) characterizing money supply by the monetary regulation 
agencies increased for December 2013 by 1366.3 bn RUR compared to November 2013 (growth 
for December 2012 amounted to 1595.8 bn RUR). The monetary base (broad definition) for 
2013 increased by 651.1 bn RUR (growth for 2012 amounted to 1208.7 bn RUR). 

Dynamics of retail turnover and monetary base in 2005-2013, bn RUR

Retail turnover (in current prices), bn RUR

Monetary base (in broad definition), bn RUR

2900

2400

1900

1400

900

400

12 000

10 000

8 000

6 000

4 000

2 000

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

2
1
n
a
J

2
1
r
p
A

2
1
l
u
J

2
1
t
c
O

3
1
n
a
J

3
1
r
p
A

3
1
l
u
J

3
1
t
c
O

 Source: IA Infoline 

  
 
 
 
Dynamics of retail turnover in Russia in 2006-2013 

Period 

Turnover, bn 
RUR 

FY 2006 
8693,4 
FY 2007 
10757,8 
FY 2008 
13853,2 
FY 2009 
14599,2 
FY 2010 
16499 
FY 2011 
19082,6 
1Q 2012 
4689,7 
2Q 2012 
5112,2 
1H 2012 
9801,9 
3Q 2012 
5492,4 
4Q 2012 
6100,2 
FY 2012 
21394,5 
1Q 2013 
5242,4 
April 2013 
1847,2 
May 2013 
1893,8 
June 2013 
1933,9 
2Q 2013 
5674,9 
1H 2013 
10917,3 
1990,4 
July 2013 
August 2013  2036,7 
2016,6 
September 
2013 
3Q 2013 
6043,7 
October 2013  2085,6 
2102,6 
November 
2013 
December 
2013 
4Q 2013 
FY 2013 

6707,4 
23668,4 

2519,2 

As a  %9 to the 
corresponding period 
of the preceding year 
113,9 
115,2 
113,0 
94,9 
106,4 
107,0 
107,9 
107,4 
107,7 
105,6 
104,9 
106,3 
104,1 
104,2 
103,0 
103,6 
103,6 
103,8 
104,6 
104,2 
103,3 

104,1 
103,6 
104,5 

103,8 

104,0 
103,9 

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

SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  BBYY  TTYYPPEESS  OOFF  PPRROODDUUCCTTSS  

Retail turnover in 2013 increased by 3.9% compared to 2012 and amounted to 23 668.4 billion 
RUR, at that consumption of food products increased by 2.5%, non-food – by 5%. 
Long-term dynamics and structure of retail turnover by types of products is presented in the 
diagram. 

9 Dynamics of retail turnover in terms of mass of commodities 

 
 
                                                 
Dynamics of retail turnover by types of products in 2000-2013, %

25

20

15

10

5

0

-5

-10

20,4

13,9

13,5

10,1

9,3

8,6

10,5

11

7,6

9

7,5

5,4

10,3

9,7

8,8

7,7

15,1

12,8

13,3

12,1

11,4

15,1

14,1

10,5

8,7

19,1

16,8

16,1

12,6

8,5

11

5,9

15,1

13,6

11,5

5,7

7,6

7

6,3

5,1

-1,8

1,2

10,7

6,3

8,6

3,6

3,1

3,6

2,7

3,9

2,5

5

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009
-2,7

2010

2011

2012

2013

Total retail turnover

Food products

-5,1

Alcohol drinks

-8,2

Non-food

 Source: IA Infoline 

Note that the data of the Federal State Statistics Service for 2009-2013 and for preceding years 
are not fully compatible as in 2002-2008 the data on food products including beverages were 
provided by the Federal State Statistics Service without tobacco products but starting from 2009 
– with tobacco products. Therefore, the graph below provides the adjusted data on the share of 
food products (excluding tobacco products). 

Dynamics of share of food products in retail turnover in 2005-2013, %

50

49

48

47

46

45

44

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

2
1
n
a
J

2
1
r
p
A

2
1
l
u
J

2
1
t
c
O

3
1
n
a
J

3
1
r
p
A

3
1
l
u
J

3
1
t
c
O

 Source: IA Infoline 

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

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

Polynomial (Share of food products in retail turnover (incl. tobacco products), %

In 2013 the share of food products increased to 47% vs. 46.6% in 2012. In December 2013 the 
share of food products increased by 0.2 pp vs. December 2012. 
Structure of retail turnover by groups of products in 2002-201310 

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

2002  2003  2004  2005  2006  2007  2008  2009  2010  2011  2012 

2013  Dec2012 Dec2013 

3765  4530  5642  7042  8712  10869 13915 14599 16499 19083 21394,5 23668,4 2295,4  2519,2 

1822  2164  2671  3316  4061  5022  6510  7095  8035  9122  9961,4  11127,2 1079,3  1188,1 

1944  2365  2972  3725  4651  5847  7405  7504  8464  9961  11433,1 12541,2 1216,1  1331,1 

48,4  47,8  47,3  47,1  46,6  46,2  46,8  48,6  48,7  47,8  46,6 

47,0 

47,0 

47,2 

51,6  52,2  52,7  52,9  53,4  53,8  53,2  51,4  51,3  52,2  53,4 

53,0 

52,8 

53,0 

Source: data of the Federal State Statistics Service 

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

 
 
                                                 
Structure of retail turnover by groups of products in 2011-2013 (monthly), bn RUR 

3000

2500

2000

1500

1000

500

0

non-foof products

food-products

689 681 749 765 792 808 835 876 873 903 898

803 806

1077

871 882 914 935 962 999 100110271017

904 891

1216

970 982 989 102110571088108311131113

1331

672 673 716 720 740 743 764 777 771 798 796

967

722 718 770 768 799 814 832 850 848 878 883

1079

806 800 871 866 905 913 934 948 934 973 990

1188

I-11

III-11

V-11

VII-11

IX-11

XI-11

I-12

III-12

V-12

VII-12

IX-12

XI-12

I-13

III-13

V-13

VII-13

IX-13

XI-13

 Source: IA Infoline 

In December 2013 the share of food products amounted to 47.2%, while the share of non-food 
products in the retail turnover in Russia amounted to 52.8% (in December 2012 – 47% and 53% 
correspondingly). 

Structure of retail turnover by groups of products in 2011-2013 (monthly), %

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

50,6%50,3%51,1%51,5%51,7%52,1%52,2%53,0%53,1%53,1%53,0%52,7%52,6%52,9%53,1%53,4%53,4%53,5%53,6%54,0%54,1%53,9%53,5%53,0%52,8%52,7%52,7%53,2%52,3%52,9%53,2%53,5%53,7%53,4%53,0%52,8%

49,4%49,7%48,9%48,5%48,3%47,9%47,8%47,0%46,9%46,9%47,0%47,3%47,4%47,1%46,9%46,6%46,6%46,5%46,4%46,0%45,9%46,1%46,5%47,0%47,2%47,3%47,3%46,8%47,7%47,1%46,8%46,5%46,3%46,6%47,0%47,2%

I-11 II-11 III-
11

IV-
11

V-11 VI-
11

VII-
11

VIII-
11

IX-
11

X-11 XI-
11

XII-
11

I-12 II-12 III-
12

IV-
12

V-12 VI-
12

VII-
12

VIII-
12

IX-
12

X-12 XI-
12

XII-
12

I-13 II-13 III-
13

IV-
013

V-13 VI-
13

VII-
13

VIII-
13

IX-
13

X-13 XI-
13

XII

 Source: IA Infoline 
SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  BBYY  TTYYPPEESS  OOFF  OORRGGAANNIIZZAATTIIOONNSS  

share of non-food products, %

share of food products, %

At the end of 2013 in terms of structure of retail turnover by types of organizations the trend of 
decrease of the share of marketplaces (by 1.1 pp compared to 2012 and 2.1 pp compared to 2011) 
continued. The share of small enterprises also decreased by 0.5 pp at the end of 2013 compared 
to 2012. The share of large and mid organizations (mostly these are retail networks) increased 
by 1 pp compared to 2012 and decreased by 0.4 pp compared to the first half of 2013. The share 
of individual entrepreneurs increased by 0.6 pp in 2013 exceeding the figure of 2011. 
In 2013 90.5% of the retail turnover was formed by trading organizations and individual 
entrepreneurs operating outside of the marketplace and the share of retail marketplaces and 
fairs amounted to 9.5% (in 2012 – 89.4% and 10.6% correspondingly). 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 2006-2013 by types of 
organizations, %

100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

32,7

22,3

25,3

19,5

37,3

22,2

25,2

15,3

2007
2006
Large and mid enterprises

Source: IA Infoline 

35,2

34,5

36,2

26,3

25,2

13,3

2008

25,8

26,1

13,6

2009

25,2

25,9

12,7

2010

38,2

25,5

24,7

11,6

2011

Small enterprises

Individual entrepreneurs

40,2

41,2

25,0

24,2

10,6

2012
Open markets

24,5

24,8

9,5

2013

In December 2013 90.9% of retail turnover was formed by trading organizations and individual 
entrepreneurs operating outside of the marketplaces, the share of retail marketplaces and fairs 
amounted to 9.1% (in December 2012 – 89.7% and 10.3% correspondingly). 

 
 
 
 
 
Turnover of trading organizations and marketplaces in 2002-2013, bn RUR 

Figure 

2002  2003  2004  2005  20062007 

2008  2009 

2010 

2011  2012 

2013  Dec2012Dec2013 

Retail turnover 

3765  4529  5642  7038  869010866,213853,214599,216499  19082,621394,523668,42295,4  2519,2 

turnover of trading 
organizations 

2838,8 3451,14420,55558,2 69879214,5  12015,912613,714403,616697,319126,721430,12059,0  2289,4 

sales of open markets 

926,2  1077,91254,11479,8 17031651,7  1837,3  1985,5  2095,4  2385,3  2267,8  2238,3  236,4 

229,8 

share of trading organizations, 
% 
share of open markets, % 
Source: data of the Federal State Statistics Service 

75,4  76,2  77,9  79,0  80,4 84,8 

24,6  23,8  22,1  21,0  19,6 15,2 

86,7 

86,4 

87,3 

88,5 

89,4 

90,5 

89,7 

90,9 

13,3 

13,6 

12,7 

11,5 

10,6 

9,5 

10,3 

9,1 

Compared to December 2012 the turnover of trading organizations increased by 5.2% and sales 
of the marketplaces decreased by 7.6%. 

Dynamics of turnover of trading organizations and markets in 2011-2013 (monthly), trn RUR

Sales of marketplaces, trn RUR

Turnover of trading organizations, trn RUR

0,21

0,17 0,17 0,17 0,17 0,18 0,19 0,19 0,20 0,20

0,17 0,17

1,19 1,18 1,30 1,32 1,36 1,38 1,42 1,47 1,45 1,50 1,49

0,23

1,82

0,17 0,17 0,18 0,18 0,19 0,20 0,20 0,20 0,20

0,18 0,18

0,17 0,17

2,30

0,18 0,17 0,18 0,18 0,18 0,19 0,19 0,20 0,20

1,35 1,35 1,46 1,47 1,52 1,57 1,61 1,65 1,64 1,69 1,70

1,53 1,51

1,66 1,67 1,72 1,75 1,80 1,84 1,82 1,89 1,90

0,23

2,29

3

2,5

2

1,5

1

0,5

0

I-11 II-11 III-
11

IV-
11

V-11 VI-
11

VII-
11

VIII-
11

IX-
11

X-11 XI-
11

XII-
11

I-12 II-12 III-
12

IV-
12

V-12 VI-
12

VII-
12

VIII-
12

IX-
12

X-12 XI-
12

XII-
12

I-13 II-13 III-
13

IV-
13

V-13 VI-
13

VII-
13

VIII-
13

XI-
13

X-13 XI-
13

XII-
13

 Source: IA Infoline 

In December 2013 compared to November 2013 the turnover of trading organizations increased 
by 19.9% while the sales of the marketplaces grew by 13.8%. 

Structure of retail turnover in 2011-2013 (monthly), %

12,8%12,5%11,6%11,4%11,2%11,2%11,2%11,3%11,6%11,6%11,8%11,1%

12,5%

11,2%10,6%10,6%10,4%10,5%10,5%10,4%10,7%10,6%10,7%10,2%10,4%10,4%9,5%9,4%9,3%9,3%9,1%9,0%9,1%9,1%9,1%9,0%

100%

98%

96%

94%

92%

90%

88%

86%

84%

82%

80%

I-11 II-11 III-
11

IV-
11

V-11 VI-
11

VII-
11

VIII-
11

IX-
11

X-11 XI-
11

XII-
11

I-12 II-12 III-
12

IV-
12

V-12 VI-
12

VII-
12

VIII-
12

IX-
12

X-12 XI-
12

XII-
12

I-13 II-13 III-
13

IV-
13

V-13 VI-
13

VII-
13

VIII-
13

XI-
13

X-13 XI-
13

XII-
13

share of open markets, %

share of trading organizations, %

 Source: IA Infoline 

Due to the ban effective from January 1, 2013 on the use of temporary facilities for organization 
of market trade (except for agricultural markets and agricultural cooperative markets), the 
process of reorganization of retail markets and their conversion to shopping centers (roofed 

 
 
 
 
 
 
shopping rows) was intensified in many subjects of the Russian Federation. 126 markets were 
closed and converted to fairs, shopping centers, nonpermanent trading objects compared to 
October 1, 2013 and 573 markets compared to October 1, 2012. The breakdown of the retail 
markets by types has changed in the fourth quarter of 2013 towards the increase of the share of 
agricultural markets (from 22.1% to 24.1%), agricultural cooperative markets (from 1.2% to 
1.4%), specialized food markets (from 4.3% to 4.6%) and specialized merchandize markets (from 
7.3 to 7.4%), on the back of the decrease of share of multipurpose markets (from 60.3% to 57.9%) 
and other specialized markets (from 3% to 2.8%). The shares of specialized radio and electrical 
household appliances markets and construction markets remained unchanged in the fourth 
quarter of 2013 and amounted to 0.1% and 0.7% correspondingly. In 2013 the breakdown of the 
retail markets by types has changed towards the increase of the share of agricultural markets – 
by 10.2 pp, agricultural cooperative markets – by 0.3 pp and specialized food markets – by 0.9 
pp. At that the decrease of share was demonstrated by  multipurpose markets – by 9.4 pp, 
specialized merchandize and other markets – by 0.8 pp, specialized construction markets – by 
0.4 pp. The share of specialized radio and electrical household appliances markets has not 
changed in 2013 and amounted to 0.1 pp. 

As of January 1, 2014 there were 1 589 retail markets functioning on the territory of the Russian 
Federation. The number of market slots on the marketplaces as of January 1, 2014 amounted to 
423.8 thousand, their number reduced by 33.1 thousand or 7.2% compared to October 1, 2013 
and by 201.2 (32.2%) compared to January 2013. The level of actual use of the market slots as of 
January 1, 2014 increased by 3.3 pp on average through the Russian Federation compared to 
October 1, 2013, by 0.3 pp vs. January 2013. Individual entrepreneurs still remain the principal 
economic entities, while the share of their market slots is gradually decreasing – by 0.6 pp vs. 
October 1, 2013 and by 6.4% vs. January 2013. At that the increase of share of market slots by 0.7 
pp was shown by individuals, by 0.3 pp – by legal entities and subsidiary individual holdings, 
by 0.2 pp – by peasant (farm) enterprises. As of January 1, 2014 194.7 thousand individual 
entrepreneurs operated at retail markets that is almost one and a half times less y-o-y. 

Dynamics of the number of open markets in the Russian Federation and their share in the retail 
turnover in 2001-2013

6444

5780

25,3%

5926

6016

23,8%

24,6%

5831

5892

22,1%

21,0%

4771

19,6%

3728

15,3%

3497

3427

3159

13,3%

13,6%

12,7%

11,6%

2162

10,6%

30%

25%

20%

15%

1589

9,2%

10%

5%

0%

7000

6000

5000

4000

3000

2000

1000

0

2001

2002

2003

2004

2005

2006

Number of markets in the Russian Federation e-o-p

2007
2013
2010
Market share in retail turnover in the Russian Federation (right scale)

2009

2008

2012

2011

Source: IA Infoline 
RREEGGIIOONNAALL  SSTTRRUUCCTTUURREE  OOFF  RREETTAAIILL  TTUURRNNOOVVEERR  

Regional structure of retail turnover in Russia is uneven: 11 constituent territories generated 
51.12% of retail turnover in 2013 (Moscow, Moscow region, Saint-Petersburg, Sverdlovsk 
region, Krasnodar region, Samara region, Republics of Tatarstan and Bashkortostan, Tyumen 
region, Chelyabinsk and Rostov regions), which is 0.05 pp lower than in 2012. 

 
 
Structure of retail turnover by federal 
Structure of retail turnover by federal 
districts of the Russian Federation in 2012, 
districts of the Russian Federation in 2012, 
%

Structure of retail turnover by federal districts 
Structure of retail turnover by federal districts 
of the Russian Federation in 2013, %
of the Russian Federation in 2013, %

North-
Caucasian
5,1%

Southern
9,0%

North-Western
9,2%

Volga
18,3%

Urals
9,5%

North-Caucasian
5,1%

Southern
9,0%

Volga
18,5%

Urals
9,7%

North-Western
9,1%

Central
34,1%

Far-Eastern
3,8%

Siberian
10,8%

Central
33,9%

Eastern
Far-Eastern
3,9%
3,9%

Siberian
10,8%

Source: IA Infoline 

In 2013 the shares of Volga and Urals federal districts increased; the shares of Far-Eastern, 
In 2013 the shares of Volga and Urals federal districts increased; the shares of Far
In 2013 the shares of Volga and Urals federal districts increased; the shares of Far
North-Caucasian, North-Western and Southern federal
Central federal district decreased by 0.3 pp, Siberian – by 0.1 pp. 
Central federal district decreased by 0.3 pp, Siberian 

districts have not changed; the share of 
Western and Southern federal districts have not changed; the share of 

Structure of retail turnover by subjects of 
Structure of retail turnover by subjects of 
the Russian Federation in 2012, %
the Russian Federation in 2012, %

Structure of retail turnover by subjects of the 
Structure of retail turnover by subjects of the 
Russian Federation in 2013, %
Russian Federation in 2013, %

Samara region
2,4%

Sverdlovsk 
region
Tyumen region
4,0%Tyumen region
2,9%

Republic of 
Tatarstan
3,1%
Republic of 
Bashkortostan
3,0%

Republic of 
Tatarstan
3,0%

Republic of 
Bashkortostan
3,0%

Chelyabinsk 
region
2,2% Other
48,8%

Samara region
2,4%

Sverdlovsk 
region
4,0%

Tyumen region
3,1%

Rostov 
region
2,9%

Krasnodar 
region
3,8%

Saint-
Oetersburg
4,0%

Moscow
17,1%

Source: IA Infoline 

Moscow region
5,9%

Krasnodar 
region
3,9%

Rostov region
2,9%

Saint-Oetersburg
4,0%

Moscow
17,0%

Chelyabinsk 
region
2,1% Other
48,9%

Moscow region
5,7%

In 2013 the share of Tyumen region increased by 0.2 pp, Republic of Bashkortostan – by 0.1 pp; 
In 2013 the share of Tyumen region increased by 0.2 pp, Republic of Bashkortostan 
In 2013 the share of Tyumen region increased by 0.2 pp, Republic of Bashkortostan 
regions in the Russian Federation, the shares of Saint-Petersburg, 
regions in the Russian Federation, the shares of Saint
in the retail turnover by regions in the Russian Federation, the shares of Saint
Krasnodar region, Samara region, Sverdlovsk region, Rostov region, Chelyabinsk region and 
Krasnodar region, Samara region, Sverdlovsk region, Rostov region, Chelyabinsk region and 
Krasnodar region, Samara region, Sverdlovsk region, Rostov region, Chelyabinsk region and 
Republic of Tatarstan remained unchanged vs. 2012; the share of Moscow region decreased by 
Republic of Tatarstan remained unchanged vs. 2012; the share of Moscow region decreased by 
Republic of Tatarstan remained unchanged vs. 2012; the share of Moscow region decreased by 
by 0.1 pp, while the share of other regions remained unchanged. 
0.2 pp, Moscow – by 0.1 pp, while the share of other regions remained unchanged.
by 0.1 pp, while the share of other regions remained unchanged.

 
 
 
 
 
 
 
 
Dynamics of share of 69 regions of the Russian Federation (apart from 11 
largest) in retail turnover in 2003-2013, %

47,1%

46,6%

47,8%

47,4%

48,2%

48,8%

48,9%

44,7%

45,1%

45,4%

45,7%

52%

50%

48%

46%

44%

42%

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Source: IA Infoline 

In 2013 the most dynamic growth of share in the total retail turnover vs. 2012 was demonstrated 
by the Urals federal district – by 0.174 pp, Volga federal district – by 0.136 pp, Southern federal 
district – by  0.005 pp and Far-Eastern federal district – by 0.031 pp, while the decline in retail 
turnover in 2013 was demonstrated by the Central federal district (by 0.251 pp), in particular 
Moscow region (by 0.239 pp), Moscow (by 0.1 pp), Siberian federal district – by 0.052 pp, North-
Caucasian – 0.009 pp. The share of the North-Western federal district decreased by 0.033 pp in 
2013, and the share of Saint-Petersburg increased by 0.042 pp. 

Regional structure of retail turnover of the Russian Federation in 2003-2013, % 

Region 
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 
Far-Eastern federal district 
Source: data of the Federal State Statistics Service 

2003  2004  2005  2006  2007  2008  2009  2010 
33,83  34,21 
39,2 
6,12 
4,3 
6,16 
17,31  17,47 
26,0 
9,36 
9,35 
9,1 
4,15 
4,15 
3,6 
8,99 
8,73 
7,7 
4,66 
3,0 
4,85 
18,27  18,20 
16,7 
10,14  9,69 
8,4 
10,95  10,72 
11,7 
3,98 
4,07 
4,2 

36,9 
5,3 
22,5 
9,5 
4,0 
7,9 
3,7 
16,9 
9,3 
11,7 
4,1 

34,4 
6,1 
18,8 
9,4 
4,1 
8,5 
3,8 
17,9 
10,4 
11,7 
3,9 

38,4 
5,1 
24,3 
9,3 
3,8 
7,8 
3,4 
16,7 
8,7 
11,6 
4,1 

33,4 
6,4 
17,0 
9,3 
4,2 
8,8 
4,0 
18,4 
10,8 
11,6 
3,8 

35,8 
5,7 
20,9 
9,4 
4,1 
8,0 
3,6 
17,5 
10,0 
11,7 
4,1 

2011 
2013 
2012 
34,57  34,15  33,89 
6,33 
5,66 
5,90 
17,41  17,07  16,97 
9,13 
9,17 
9,14 
4,00 
3,96 
3,89 
9,02 
9,01 
8,92 
4,97 
5,13 
5,14 
18,18  18,33  18,46 
9,52 
9,71 
9,54 
10,82  10,83  10,78 
3,87 
3,84 
3,89 

In 2013 there were no regions to demonstrate the decrease of retail turnover vs. 2012 among 
largest regions (which share in retail turnover of the Russian Federation is above 1%). The 
highest growth (more than 7.5%) was demonstrated by Primorskiy region (8.3%), Republic of 
Bashkortostan (8.1%) and Tyumen region (7.8%). 

 
 
 
 
 
 
Growth of retail turnover by districts in 2007 - 2013, % Y-o-Y, in comparable prices

2009

2011

2012

2013

108,3

104,8

103,4

107

104,5

103,8

95,9

94,4

94,8

107,6

106,3

104,9

110,3

108,7

106,7

107,6

106,6

105,5

105,2

95,1

107

105,3

105,1

108,3

106,1

103,2

90

89,4

105,3

104,9

104,9

100,7

125

120

115

110

105

100

95

90

85

80

Central

North-Western

Southern

North-Caucasion

Volga

Urals

Siberian

Far-Eastern

Source: IA Infoline 
In general, in 2011 there was a y-o-y decline in turnover in 7 regions11, in 8 regions in 2012 and 
in 4 regions in 2013. At that by the end of the year negative trends at the consumer market 
intensified dramatically: thus, in December 2013 16 regions demonstrated the decline in retail 
turnover compared to December 2012. 

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

80

70

60

50

40

30

20

10

0

Source: IA Infoline 
GGOOVVEERRNNMMEENNTT  RREEGGUULLAATTIIOONN  OOFF  RREETTAAIILL  

According to the Federal Law № 381 – FZ “On fundamental principles of government 
regulation of trade activity in the Russian Federation” which came into effect on 
February 1, 2010, food retail chains (which threshold of dominance on retail market 
within the boundaries of one region, municipality or urban district exceeds 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 regulating the cooperation of retail chains and 
suppliers. The law № 381 – FZ introduced special legal regulation with regard to food 
supplies and set forth the list of terms which cannot be imposed by food suppliers and 
their buyers (trading networks) 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 

11  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). 

 
 
                                                 
the determination of the trade mark-up; payment for the change in the product mix; 
responsibility for failure to perform obligations on goods supply on more favorable 
terms than for other economic entities; fee paid by suppliers for access to trade objects 
within one trading network. 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. Payment due date for some food products was set forth. 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  CCOOMMPPEETTIITTOORRSS1122 

The concentration level of the Russian food retail market is quite low – the share of 3 largest 
players is little over 10% of the market, which is considerably inferior 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 the 
record rates of business growth. 

X5 Retail Group 
X5 Retail Group N.V. is a leading Russian food retailer. The Company operates several retail 
formats: the soft discounter chain under the Pyaterochka brand, the supermarket chain under 
the Perekrestok brand, the hypermarket chain under the Karusel brand, the online retail 
channel under the E5.RU brand and Express convenience stores under various brands.  
As of 31 December 2013, X5 operates 4,544 stores. It has the leading market position in both 
Moscow and St. Petersburg and a significant presence in the European part of Russia. Its store 
base includes 3,882 Pyaterochka soft discounter stores, 390 Perekrestok supermarkets, 83 
Karusel hypermarkets and 189 convenience stores. The Company operates 32 DCs and 1,848 
Company-owned trucks across the Russian Federation. As of 31 December 2013, the number of 
X5 employees amounted to 102 thousand. 
In 2013 net sales stood at USD 16,784.7 mln, EBITDA reached USD 1,204.2 mln, and net profit 
amounted to USD 344.9 mln. 

METRO Cash & Carry  
Metro Cash and Carry is the largest operating company of cash & carry international 
business format (individual wholesale) of Metro Group. The holding is presented in 32 
countries of the world by 2,200 outlets. 
As of December 31, 2013 "Metro Cash & Carry" LLC operates 72 trading centers in 45 
regions of Russia. Total selling space of the company as of December 31, 2013 amounted 
to 563.56 thousand sq. m.  

12 Source: IA Infoline, public sources of companies. 

 
 
 
                                                 
In 2006-2008 "Metro Cash & Carry" used to open 8-9 stores per year, however since 2009 
“Metro group” reduced its expansion rates not only in Russia but in the other countries 
as well. Four trading centers were opened in Russia in 2009 (Bryansk, 
Zheleznodorozhny, Kirov, Novosibirsk). In 2011 the company opened 7 Metro C&C 
hypermarkets in Kemerovo region, Chelyabinsk region, Altai region, Republic of 
Udmurtia, Tatarstan, Chuvash Republic and in Smolensk region. 
In 2013 the company opened 4 Metro C&C hypermarkets. The first store of the new 
format of the chain – “Metro Punct” supermarket – was opened in May 2012. As of 
December 31, 2013 the company operated 1 “Metro Punct” supermarket with the total 
selling space of about 1.6 thousand sq. m. Moreover, in June 2012 the first two 
franchised “Fasol” stores were opened in St. Petersburg. As of December 31, 2013 there 
were 15 franchised “Fasol” stores: 10 in Saint-Petersburg and 5 in Rostov region. 
Sales of METRO Cash & Carry, Russia for 2013 amounted to 183,224 million rubles 
(which represents 11.3% growth vs. 2012). 

Auchan 
Auchan is a large hypermarket chain operating on the Russian market since 2002. As of 
December 31, 2013 “Auchan” in Russia operates 79 trading outlets (including 1 under 
reconstruction): 53 “Auchan” hypermarkets were opened in 24 regions (17 - in Moscow 
and Moscow region, 6 – in Saint-Petersburg and Leningrad region, 3 – in Samara, 
Nizhny Novgorod and Rostov region, 2 – in Volgograd region and Republic of 
Tatarstan, 1 in Novosibirsk, Lipetsk, Yaroslavl, Krasnodar, Republic of Adygea, 
Tambov, Yekaterinburg, Ulyanovsk, Omsk, Voronezh, Ufa, Ryazan, Chelyabinsk, 
Tyumen, Saratov, Ivanovo and Izhevsk). Besides, Auchan operates 21 “Auchan-city” 
mini-hypermarkets in Moscow (9 stores), Yekaterinburg (1), Moscow region (2), 
Novosibirsk (2), Nizhniy Novgorod (1), Saint-Petersburg (3), Saratov (1), Togliatti (1), 
Rostov-on-Don (1) as well as 5 “Nasha Raduga” hypermarkets in Penza region 
(Kuznetsk and Penza), Yaroslavl, Kaluga, Kostroma. 
In 2013 the company opened 22 new trading outlets. Total selling space as of December 
31, 2013 amounted to 739.9 thousand sq. m. 
The company plans to increase the number of hypermarkets to 100 by 2015, to 150 by 
2017, and the number of employees to 50 thousand people. 

Dixy 
“Dixy” Group of Companies is one of Russia's leading retailers of food and everyday 
products. The company specializes in developing neighbourhood store supermarkets in 
Moscow, St. Petersburg and three federal districts of Russia: Central, Northwestern 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, 2013 the company operated 1,779 stores, including: 1,681 “Dixy” 
neighbourhood stores, 86 “Victoria” stores, 1 “CASH” store and 31 “MEGAMART” and 
“MINIMART” compact hypermarkets. 

 
 
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 40 thousand.  
Net selling space of the Group as of December 31, 2013 amounted to 617,168 sq. m. 
In 2013 total sales of “Dixy” Group of Companies increased by 22.7% in ruble terms 
compared to the same period last year and stood at 180.5 billion rubles. 

Lenta 
“Lenta”, the company which operates the hypermarket chain under the same brand, 
was founded in 1993. As of December 31, 2013 "Lenta" operates 77 hypermarkets 
located in 45 cities across Russia and 10 supermarkets in Moscow region. 
Total selling space of the chain as of December 31, 2013 amounted to 508 thousand sq. 
m.  
The number of the company’s employees amounted to about 27,800 employees. 4.1 
million people throughout Russia are the active loyalty cards holders of the chain.  
In 2013 net sales of “Lenta” retail chain increased by 31.3% compared to 2012 and 
amounted to 144.3 billion rubles.  

О'KEY 
“O’KEY” is one of the largest retail chains in Russia. Its primary retail format is the 
modern Western European hypermarket under the “O’KEY” brand, complemented by 
“O’KEY - Express” supermarkets. 
As of December 31, 2013 "O'KEY" operated 94 stores across Russia: 19 hypermarkets 
and 18 supermarkets in Saint-Petersburg and Leningrad region, 3 hypermarkets and 4 
supermarkets in Moscow, 4 hypermarkets and 2 supermarkets in Moscow region, 2 
hypermarkets in Murmansk, 4 hypermarkets and 1 supermarket in Krasnodar, 2 
hypermarkets in Rostov-on-Don and 1 supermarket in Rostov region, 2 hypermarkets 
and 1 supermarket in Astrakhan, 3 hypermarkets and 1 supermarket in Krasnoyarsk, 1 
hypermarket and 1 supermarket in Omsk, 1 hypermarket and 1 supermarket in 
Togliatti, 1 hypermarket and 3 supermarkets in Volgograd, 2 hypermarkets in 
Voronezh, 1 hypermarket and 1 supermarket in Saratov, 3 hypermarkets in Ufa, 2 
hypermarkets in Yekaterinburg, Surgut and Novosibirsk, 1 hypermarket in Nizhniy 
Novgorod, Ivanovo, Stavropol, Lipetsk, Tyumen, Sochi. 
As of December 31, 2013 total selling space of the Company amounted to about 489 
thousand sq. m. 
In 2013 “O’KEY” retail chain opened 8 hypermarkets in Moscow and Moscow region, 
Ivanovo, Krasnoyarsk, Saint-Petersburg, Ufa and Novosibirsk and 3 supermarkets in 
Togliatti, Omsk and Saratov. 
In 2013 “О'KEY” audited net sales amounted to 139.460 billion rubles, increasing by 
18.9% compared to 117.333 billion rubles in 2012. In 2013 like-for-like revenue growth 
rate amounted to 8.0% compared to 7.0% in 2012. Average ticket amounted to 7.5% 
compared to 4.3% in 2012. Traffic for 2013 decreased to 0.5% compared to 2.5% for 2012. 
Number of stores of the largest FMCG retailers in 2007-2013, eop. 

Legal name 

Brand 

Main formats1 

2007 

2008  2009 

2010 

2011  2012  2013 

1 Key: D - Discounter, H - Hypermarket, S - Supermarket, CS - Convenience Store, МК – Cosmetics Store, MF – Magnit Family 

 
 
                                                 
Legal name 

X5 Retail Group N.V. 

”Magnit”, OJSC 

“Auchan”, LLC 
“МЕТRО Cash and Carry”,  
LLC 
“O'key”, LLC 
“Lenta”, LLC 

“Dixy Group”, OJSC  

Brand 
Pyaterochka 
Perekrestok 
Karusel, Perekrestok Hyper 
Perekrestok Express, Kopeyka 
All formats 
Magnit 
Magnit Hypermarket 
Magnit Kosmetik 
Magnit Family 
All formats 
Auchan, Auchan-City, Nasha Raduga 

Metro C&C, Metro Punct 

О'Кей, О'Кей-экспресс 
Lenta 
Megamart, Minimart, Dixy 
Victoria, Cash, Deshevo, Kvartal, Semeynaya 
Kopilka 
All formats 

Main formats1 
D 
S 
H 
CS 
all formats 
CS 
H 
МК 
MF 
all formats 
H 

2007 
674 
194 
22 
0 
890 
2194 
3 
- 
- 
2197 
18 

2008  2009 
1039 
848 
275 
207 
58 
46 
0 
0 
1101  1372 
2568  3204 
14 
- 
- 
2582  3228 
33 

24 
- 
- 

38 

2010 
1392 
301 
71 
45 
1809 
4004 
51 
2 
- 
4055 
44 

2011  2012  2013 
1918  3220  3882 
390 
370 
321 
83 
78 
77 
70 
189 
134 
2386  3802  4544 
5006  6046  7200 
161 
126 
93 
686 
692 
210 
- 
46 
20 
5309  6884  8093 
57 
49 

79 

S, H 

S, H 
H, S 
D, S, H 

39 

48 

52 

57 

62 

68 

72 

24 
26 
388 

37 
34 
481 

46 
36 
537 

57 
39 
646 

71 
42 
894 

94 
87 

83 
56 
1422  1712 

CS, S, H 

194 

215 

208 

257 

225 

77 

87 

all formats 

388 

493 

537 

646 

1119  1499  1799 

Total selling space of FMCG retailers in Russia in 2007-2013, eop, thousand sq. m. 

Legal name 

X5 Retail Group N.V. 

”Magnit”, OJSC 

“Auchan”, LLC 
“МЕТRО Cash and Carry”,  
LLC 
“O'key”, LLC 
“Lenta”, LLC 

Brand 
Pyaterochka 
Perekrestok 
Karusel, Perekrestok Hyper 
Perekrestok Express, Kopeyka 
All formats 
Magnit 
Magnit Hypermarket 
Magnit Kosmetik 
Magnit Family 
All formats 
Auchan, Auchan-City, Nasha Raduga H 

Main formats 
D 
S 
H 
CS 
all formats 
CS 
H 
МК 
MF 
all formats 

Metro C&C, Metro Punct 

О'Кей, О'Кей-экспресс 
Lenta 
Megamart, Minimart, Dixy 

S, H 

S, H 
H, S 
D, S, H 

2007 
357,5 
251,7 
126,0 
- 
735,2 
640,1 
11,6 
- 
- 
651,7 
250,6 

2008 
419,2 
222,4 
232,5 
- 
874,1 
767,1 
56,4 
- 
- 
823,5 
340,1 

2012 
1191,4 
383,5 
368,2 
26,7 

2009 
493,0 
284,4 
285,6 
- 
1063 
978,5 
81,4 
- 
- 
1059,9  1422,3 
452,3 
386,6 

2011 
735,2 
333,9 
371,3 
12,7 
1453,1  1969,7 
1637,8  1977,5 
387,6 
159,8 
24,4 

2010 
586,3 
313,0 
351,8 
9,2 
1260,3 
1256,8 
165,081  282,2 
50,1 
0,4 
- 
- 
1970,2  2549,3 
565,9 
498,1 

2013 
1414,1 
397,8 
375,8 
35,2 
2222,9 
2312,2 
482,9 
163,0 
53,3 
3011,4 
739,9 

326,3 

394,5 

427,4 

464,5 

499,5 

538,1 

563,6 

149,2 
186,7 
149,1 

191,7 
244,7 
189,8 

232,7 
260,9 
206,0 

287,4 
281,7 
227,9 

346,0 
306,0 
286,7 

428,0 
413,1 
447,3 

489,0 
508,0 
541,3 

“Dixy Group”, OJSC  

Victoria, Cash, Deshevo, Kvartal, 
Semeynaya Kopilka 

CS, S, H 

99,7 

109,6 

104,6 

123,5 

118,4 

67,6 

75,9 

All formats 

all formats 

149,1 

191,0 

206,0 

227,9 

405,1 

514,9 

617,2 

Dynamics of net sales (excluding VAT) of the largest FMCG retailers in 2007-2013, 
billion RUR 

Legal name 

Brand 

X5 Retail Group N.V. 

Pyaterochka, Perekrestok, 
Karusel, E5.RU 

”Magnit”, OJSC 

“Auchan”, LLC 

“МЕТRО Cash and 
Carry”, LLC 
“O'key”, LLC 
“Lenta”, LLC 

Magnit 
Auchan, Auchan-City, Nasha 
Raduga 

O'key, O'key-express 
Lenta 

“Dixy Group”, OJSC 

All formats 

Main 
formats 
CS, D, S, 
H 
CS, H, 
МК, MF 

Data 

IFRS 

IFRS 

H 

RAS 

2007  2008  2009  2010  2011  2012 

2013 

136,10 207,20 275,08 342,58 452,48 490,09  532,69 

94,04  132,4  169,86 236,19 335,70 448,66  579,69 

90,6  128,1  158,36 178,1  205,1  232,3 

- 

Metro C&C, Metro Punct 

S, H 

IFRS 

89,2  111,2  114,30 117,99 139,96 164,6  183,2 

S, H 
H, S 
CS, D, S, 
H 

IFRS 
IFRS 

30,53  51,14  67,88  82,67  92,21  115,92  139,46 
109,9  144,3 
32,9  50,8  55,6  70,6  89,8 

МСФО, 2013 – trading update 

36,65  48,3  54,26  64,80  102,23 147,05  180,48 

 
 
 
 
 
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 the different level of income as potential customers as well as to achieve high 
results of turnover per store and of the average ticket and fast rates of business growth. 
Moreover, pricing policy of the Group allows it to compete with open-air markets targeting 
customers with the level of income below the average. 

Strong regional coverage 
“Magnit” group of companies has considerable experience of operation in regions: in 2002 – 
2013 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, which creates favorable conditions 
for medium-term dynamics of the Group business. 

 
 
 
 
 
Russia’s largest retailer  
“Magnit” is the largest food retail chain 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 is reflected 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 
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 purchasing 
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. 

 
 
  
  
1100..  PPRRIIOORRIITTYY  A

 AARREEAASS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  OOPP

PPEERRAATTIIOONNSS  

Headquartered  in  the  southern  Russia  city  of  Krasnodar,  open  joint
Headquartered  in  the  southern  Russia  city  of  Krasnodar

,  open  joint-stock  company 
“Magnit” is the holding company for a group of entities that operate in the retail trade under 
“Magnit” is the holding company for a group of entities that operate in the retail trade under 
“Magnit” is the holding company for a group of entities that operate in the retail trade under 
gnit” stores is the largest food retail network in Russia. 
the “Magnit” brand. The chain of “Magnit” stores is the largest food retail network in Russia. 
the “Magnit” brand. The chain of “Ma
As  of  December  31,  2013  the  chain  consisted  of  8,093  stores:  7,200  convenience  stores,  161 
As  of  December  31,  2013  the  chain  consisted  of  8,093  stores:  7,200  convenience  stores,  161 
As  of  December  31,  2013  the  chain  consisted  of  8,093  stores:  7,200  convenience  stores,  161 
hypermarkets, 46 “Magnit Family” stores and 686 cosmetics stores (drogerie) in 1,868 cities and 
hypermarkets, 46 “Magnit Family” stores and 686 cosmetics stores (drogerie) in 1,868 cities and 
hypermarkets, 46 “Magnit Family” stores and 686 cosmetics stores (drogerie) in 1,868 cities and 
ughout the Russian Federation.  
towns throughout the Russian Federation. 

thirds of the Magnit’s stores are located in cities with a population 
Approximately two-thirds of the Magnit’s stores are located in cities with a population 
Approximately two
of less than 500,000 inhabitants. Most of its stores are located in the Southern, North-Caucasian, 
of less than 500,000 inhabitants. Most of its stores are located in the Southern, North
of less than 500,000 inhabitants. Most of its stores are located in the Southern, North
y also operates stores in the North-Western, Urals and 
Central and Volga regions. The Company also operates stores in the North
Central and Volga regions. The Compan
Siberian regions.  

At the end of 2013 stores located in the Southern Federal district accounted for 1,669, in 
At the end of 2013 stores located in the Southern Federal district accounted for 1,669, in 
At the end of 2013 stores located in the Southern Federal district accounted for 1,669, in 
2,100,  North-Western  –  671,  the 

the  Volga  region  –  2,483,  North
number of stores in the Urals and Siberian regions amounted to 671 and 120 correspondingly. 
number of stores in the Urals and Siberian regions amounted to 671 and 120 correspondingly.
number of stores in the Urals and Siberian regions amounted to 671 and 120 correspondingly.

2,483,  North-Caucasian  –  379,  Central  –  2,100,  North

As of December 31, 2013 

rict (Engels,  Togliatti,  Dzerzhinsk,  Izhevsk,  Sterlitamak  and  Zelenodolsk

house logistics system consisting 
December 31, 2013 the Company operates an in-house logistics system consisting 
of 22 modern distribution centers (DCs): five of them are located in the Southern Federal district 
of 22 modern distribution centers (DCs): five of them are located in the Southern Federal district 
of 22 modern distribution centers (DCs): five of them are located in the Southern Federal district 
Kuban, Erzovka and Shakhty), six are in the Volga Federal 
(Bataysk, Kropotkin, Slavyansk-On-Kuban, Erzovka and Shakhty), six are in the Volga Federal 
(Bataysk, Kropotkin, Slavyansk
Zelenodolsk),  another  six  DCs 
district (Engels,  Togliatti,  Dzerzhinsk,  Izhevsk,  Sterlitamak  and 
are  based  in  the  Central  Federal  district  (Ivanovo,  Oryol,  Tambov,  Tver,  Tula  and  Yaroslavl), 
are  based  in  the  Central  Federal  district  (Ivanovo,  Oryol,  Tambov,  Tver,  Tula  and  Yaroslavl), 
are  based  in  the  Central  Federal  district  (Ivanovo,  Oryol,  Tambov,  Tver,  Tula  and  Yaroslavl), 
two  in  the  Urals  Federal  district  (Chelyabinsk  and  Yekaterinburg),  one  in  the  North-Western 
two  in  the  Urals  Federal  district  (Chelyabinsk  and  Yekaterinburg),  one
two  in  the  Urals  Federal  district  (Chelyabinsk  and  Yekaterinburg),  one
Federal  district  (Lermontov) 
Federal  district  (Veliky  Novgorod),  one  in  the  North-Caucasian  Federal  district  (Lermontov) 
Federal  district  (Veliky  Novgorod),  one  in  the 
Federal district (Omsk). 
and one in the Siberian Federal district (Omsk).

 
 
 
 
City 

Federal District 

Warehousing 
space, sq. m. 

Number of 
serviced stores 

% of total DC 
turnover 

Bataysk 

Kropotkin  

Slavyansk-on-
Kuban 
Erzovka 
(Volgograd) 

Shakhty 

Engels 

Togliatti 

Dzerzhinsk 

Izhevsk 

Sterlitamak 

Zelenodolsk 

Ivanovo 

Oryol 

Tambov 

Tver 

Tula 

Yaroslavl 

Southern 

Southern 

Southern 

Southern 

Southern 

Volga 

Volga 

Volga 

Volga 

Volga 

Volga 

Central 

Central 

Central 

Central 

Central 

Central 

Veliky Novgorod 

North-Western 

Chelyabinsk 

Yekaterinburg 

Urals 

Urals 

Lermontov 

North-Caucasian 

Omsk 

Total 

Siberian 

17,407 

30,048 

20,496 

26,074 

17,807 

19,495 

19,157 

30,523 

34,141 

22,043 

22,524 

52,929 

14,326 

26,733 

15,726 

51,205 

58,904 

21,060 

17,623 

75,159 

34,503 

7,114 

276 

407 

343 

492 

206 

348 

466 

338 

500 

526 

403 

328 

421 

517 

195 

559 

314 

428 

295 

227 

345 

159 

634,997 

6,884 

5,27% 

4,90% 

6,85% 

7,62% 

0,15% 

4,12% 

5,74% 

5,74% 

5,78% 

5,46% 

1,50% 

7,73% 

5,75% 

5,59% 

3,27% 

7,03% 

0,35% 

5,05% 

5,56% 

0,14% 

4,13% 

2,27% 

8 093 

The  Company  operates  automated  stock  replenishment  system  and  a  fleet  of  5,577 

vehicles. 

 
 
  
  
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  the  multi-format  business-model  through  continuing 
aggressive opening of convenience stores, hypermarkets, Magnit Family and 
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 250 cosmetics stores in the cities with the population from 5,000 people and about 
50  hypermarkets  (including  “Magnit  Family”  stores)  in  the  cities  with  the  population 
from 25,000 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  four  formats:  “convenience 

store”, hypermarket, “Magnit Family” and “cosmetics store” (drogerie). 

The  format  of  a  convenience  store  is  a  neighbourhood  store  oriented  all 
customers  living  within  500  meters  radius.  The  assortment  of  the  convenience  store 
consists of little more than 3,000 food and non-food essential items offered at reasonable 
prices. Average total space of a store is 458 sq. m., average selling space is 321 sq. m. 

As of December 31, 2013 “Magnit” retail chain operates 7,200 convenience stores, 

out of which 1,154 were opened in 2013. 

Starting  from  2007  the  Company  has  been  opening  hypermarkets.  As  of 
December 31, 2013 “Magnit” retail chain operates 161 stores of this format, out of which 
35 were opened in 2013. 

 
 
 
 
 
 
 
 
 
 
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 – 6,000 sq. m. (excluding rental space); 
“large” with the selling space of over 6,000 sq. m.; (excluding rental space). 
Strategic  development  of  the  hypermarket  format  enables  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. 

In 2010 the Group started to study a new segment of the retail market and launched 2 
trial  stores  of  a  new  format  –  “drogerie”.  Unlike  convenience  stores,  stores  under  “Magnit 
Kosmetik” brand offer a mix of non-food group of products: personal care products, household 
cleaning  products,  cosmetics  and  perfumery  goods.  As  of  December  31,  2013  the  chain  of 
cosmetics stores consists of 686. 

In  May  2012  the  new  format  –  “Magnit  Family”  was  launched.  One  of  the  reasons  to 
expand into this format is to meet the needs of customers in wider assortment and aggressive 
pricing in premises which are not suitable for a standard hypermarket due to space limitations. 
Key features of the new format are: 

-  Selling space of up to 1,500 sq. m.; 
-  Assortment of about than 7,000 SKUs; 
-  Expanded fresh zone; 
-  Limited non-food assortment; 
-  Own production facilities (ready meals); 
-  Main technologies of the hypermarket format; 
-  Pricing of the hypermarket format; 
-  Location primarily in the leased premises of the shopping and entertainment malls. 
The  number  of  the  new  format  stores  is  growing  through  opening  of  new  objects  as  well  as 
reformatting certain convenience stores with excessive selling space for this format (about 1,000 
sq.m.) and upside sales potential. 

In  2013  the  Group  opened  26  “Magnit  Family”  stores.  As  of  December  31,  2013 

“Magnit” retail chain operates 46 “Magnit Family” stores. 

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 
provides the Company with maximum effective stock and transport flow management 
systems, and contributes to its leadership 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  absolute  leader  in  terms  of  sales,  number  of  stores  and 
the  Company’s  efficient  cooperation  with  suppliers  and 

customers  supports 
achievement of most favorable purchasing terms. 

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

vegetables, also contributes to minimization of logistics costs. 

 
 
 
  
1122..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPAAIIDD  DDIIVVIIDDEENNDDSS  

The annual general shareholders’ meeting held on May 24, 2013 (minutes of 24.05.2013) 
decided to distribute dividends on ordinary registered shares of OJSC “Magnit” following the 
results of 2012 financial year. 

The extraordinary general shareholders’ meeting held on September 26, 2013 (minutes of 
26.09.2013)  decided  to  distribute  dividends  on  ordinary  registered  shares  of  OJSC  “Magnit” 
following the results of the 6 months of 2013 financial year. 

Information on the paid dividends: 

Dividend period: 2012. 
The amount of declared (accrued) dividends on shares of this category (type) per share, 

RUB:  

-the amount of dividend accrued per one ordinary registered uncertified share following 

the results of 2012 financial year - 55.02 rubles. 

The  total  amount  of  the  declared  (accrued)  dividends  on  all  shares  of  this  category 

(type), RUB: 

-the  total  amount  of  dividends  accrued  on  the  ordinary  registered  uncertified  shares 

following the results of 2012 financial year – 5,202,765,752.10  rubles. 

The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 

RUB: 5,202,758,929.62. 

Dividend period: 6 months of  2013 financial year. 
The amount of declared (accrued) dividends on shares of this category (type) per share, 

RUB: 

-the amount of dividend accrued per one ordinary registered uncertified share following 

the results of 6 months of 2013 financial year - 46.06 rubles. 

The  total  amount  of  the  declared  (accrued)  dividends  on  all  shares  of  this  category 

(type), RUB: 

-the  total  amount  of  dividends  accrued  on  the  ordinary  registered  uncertified  shares 

following 6 months of 2013 financial year – 4,355,496,011.30  rubles. 

The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 

RUB:  4,355,488,181.10. 

 
 
 
 
 
 
 
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, 2013 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 a nominal value per share of 0.01 ruble. 
The Company is entitled to offer additional ordinary registered shares in the amount of 
106,288,645 with the nominal value per share of 0.01 ruble (authorized shares).  

Information on the listed shares of OJSC “Magnit” as of 31.12.2013: 
Description of 
security 

Number of state 
registration 

Date of state 
registration 

Nominal, 
RUR 

Total number 
of securities 

Ordinary registered 
uncertified shares 

Total: 

1-01-60525-Р 

04.03.2004 

0.01 

94,561,355 

94,561,355 

Structure of OJSC “Magnit” share capital as of 31.12.2013: 

Name 

Legal entities 
including nominal holders 
Individuals 
Total: 

Number of registered 
entities 
3 
2 
17 
20 

Share in the charter 
capital, % 
57,91 
57,90 
42,09 
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): 29.94%; 
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 
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: 
- in accordance with the order of FFMS of Russia of March 27, 2008 № 08-661/pz-i placement 
and listing outside the Russian Federation of the 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: London Stock Exchange. 

BBOONNDDSS  

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

In 2005 the Company entered the stock market and offered its investors bond issue of limited 
liability company “Magnit Finance”, subsidiary of OJSC “Magnit”. The bond issue enabled the 
Company to optimize its debt portfolio and develop the process of cooperation with investors 
for the purpose of further introduction of the Company’s shares to the market. 
Issue comprised 2 million securities with the nominal value of 1 thousand rubles guaranteed by 
OJSC “Magnit” and JSC “Tander”. Maturity of the bonds was 3 years. The main objective of the 
bond issue was to refinance short-term debt of the group. Not less than 75% of the raised funds 
were channeled for these purposes, and the remaining funds were spent on the development of 
“Magnit” retail chain. 
Placement of the certified interest-bearing non-convertible bonds payable to bearer of 01 series 
with the obligatory centralized custody 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 bonds which constitutes 100% of the total number of securities subject to placement. 
The entire 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 of limited liability company 
“Magnit Finance”, subsidiary of OJSC “Magnit”. 
Issue comprised 5 million securities with the nominal value of 1 thousand rubles guaranteed by 
OJSC “Magnit” and JSC “Tander”. Maturity of the bond issue was 5 years. Similar to the first 
issue, the second bond issue was conditioned by the necessity of refinancing short-term 
liabilities of the group. 
Placement of the certified interest-bearing non-convertible bonds payable to bearer of 02 series 
with the obligatory centralized custody 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 bonds which constitutes 100% of the total number of securities subject to placement. 
The entire bond issue was realized in full in the course of auction in the first 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 
Placement 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 
1,820th 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 first coupon amounted to 204.45 million rubles, the amount of yield of the 
first 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. 
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 
fifth 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 sixth coupon amounted to 204.45 million rubles, the amount of yield of the 
sixth 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 seventh coupon amounted to 204.45 million rubles, the amount of 
yield of the seventh 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 eighth coupon amounted to 204.45 million rubles, the amount of yield of 
the eighth 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 ninth coupon amounted to 204.45 million rubles, the amount of 
yield of the ninth coupon paid per one bond amounted to 40.89 rubles. 
The tenth coupon yield of 02 series bond issue was paid on March 23, 2012. The total amount of 
yield paid on the tenth coupon amounted to 204.45 million rubles, the amount of yield of the 
tenth coupon paid per one bond amounted to 40.89 rubles. 
On March 23, 2012 LLC “Magnit Finance” fulfilled its obligations to bond holders on time and 
in full and redeemed the nominal value of bonds of 02 series. 
Based on trading for the period from 03.01.2012 to 23.03.2012 the weighted average price of 
transactions with bonds of 02 series varied from min 96.73 % (24.02.12) to max 100.14 % 
(03.01.12) of the nominal value. Acknowledgeable quote within this period fluctuated from min 
96.73% (24.02.12) to max 100.1% (03.01.12, 04.01.12, 06.01.12). 

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

In 2010 the Company offered its investors the first Exchange-traded bond issue. 
The issue comprised 1 million securities with the nominal value of 1 thousand rubles. The 
maturity of the issue was 3 years. The purpose of the issue of the exchange-traded bonds of BO-
01 series was to attract funds to finance operating activity and expansion of “Magnit” group of 
companies, to reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-01 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on September 13, 2010. The number of the placed securities 
amounted to 1 million bonds which constitutes 100% of the total number of securities subject to 
placement. The entire bond issue was realized in full in the course of auction in the first 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 
Placement 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 

№ 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 
1,092nd day from the date of placement 
(09.09.2013) 
6 
RU000A0JR118 
RU000A0JR118 
8.25 % 
8.25 % 
8.25 % 
8.25 % 
8.25 % 

 
 
 
5 coupon interest rate 
6 coupon interest rate 

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 first coupon amounted to 41.14 million rubles, the amount 
of yield of the first 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. 
The third coupon yield of BO-01 series Exchange-traded bond issue was paid on March 12, 
2012. The total amount of yield paid on the third coupon amounted to 41.14 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 41.14 rubles. 
The forth coupon yield of BO-01 series Exchange-traded bond issue was paid on September 10, 
2012. The total amount of yield paid on the forth coupon amounted to 41.14 million rubles, the 
amount of yield of the forth coupon paid per one bond amounted to 41.14 rubles. 
The fifth coupon yield of BO-01 series Exchange-traded bond issue was paid on March 11, 2013. 
The total amount of yield paid on the fifth coupon amounted to 41.14 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 41.14 rubles. 
The sixth coupon yield of BO-01 series Exchange-traded bond issue was paid on September 9, 
2013. The total amount of yield paid on the sixth coupon amounted to 41.14 million rubles, the 
amount of yield of the sixth coupon paid per one bond amounted to 41.14 rubles. 
On September 9, 2013 OJSC “Magnit” fulfilled its obligations to bond holders on time and in 
full and redeemed the nominal value of bonds of BO-01 series. 
Based on trading for the period from 08.01.2013 to 09.09.2013 the weighted average price of 
transactions with the Exchange-traded bonds of BO-01 series varied from min 95.56% 
(17.01.2013) to max 100.5 % (22.03.2013) of the nominal value. Acknowledgeable quote within 
this period fluctuated from min 99.85% (21.01.2013) to max 100.3% (04.06.13, 05.06.13, 06.06.13, 
07.06.13, 10.06.13, 14.06.13, 17.06.13, 18.06.13). 

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

In 2010 the Company offered its investors the second Exchange-traded bond issue. 
The issue comprised 1 million securities with the nominal value of 1 thousand rubles. Maturity 
of the issue was 3 years. The purpose of the issue of the exchange-traded bonds of BO-02 series 
was to attract funds to finance operating activity and expansion of “Magnit” group of 
companies, to reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-02 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on September 13, 2010. The number of the placed securities 
amounted to 1 million bonds which constitutes 100% of the total number of securities subject to 
placement. The entire bond issue was realized in full in the course of auction in the first 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 

№ 4B02-02-60525-P of February 02, 2010 
1,000,000,000 rubles 
1,000,000 bonds 
1,000 rubles 

 
 
 
 
Placement 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 

100% of nominal value 
13.09.2010 
open subscription 
1,092nd day from the date of placement 
(09.09.2013) 
6 
RU000A0JR126 
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 first coupon amounted to 41.14 million rubles, the amount 
of yield of the first 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. 
The third coupon yield of BO-02 series Exchange-traded bond issue was paid on March 12, 
2012. The total amount of yield paid on the third coupon amounted to 41.14 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 41.14 rubles. 
The forth coupon yield of BO-02 series Exchange-traded bond issue was paid on September 10, 
2012. The total amount of yield paid on the forth coupon amounted to 41.14 million rubles, the 
amount of yield of the forth coupon paid per one bond amounted to 41.14 rubles. 
The fifth coupon yield of BO-02 series Exchange-traded bond issue was paid on March 11, 2013. 
The total amount of yield paid on the fifth coupon amounted to 41.14 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 41.14 rubles. 
The sixth coupon yield of BO-02 series Exchange-traded bond issue was paid on September 9, 
2013. The total amount of yield paid on the sixth coupon amounted to 41.14 million rubles, the 
amount of yield of the sixth coupon paid per one bond amounted to 41.14 rubles. 
On September 9, 2013 OJSC “Magnit” fulfilled its obligations to bond holders on time and in 
full and redeemed the nominal value of bonds of BO-02 series. 
Based on trading for the period from 08.01.2013 to 09.09.2013 the weighted average price of 
transactions with the Exchange-traded bonds of BO-02 series varied from min 99.38% 
(04.03.2013) to max 100.4% (08.04.2013) of the nominal value. There was no acknowledgeable 
quote within this period. 

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

In 2010 the Company offered its investors the third Exchange-traded bond issue. 
Issue comprised 1.5 million securities with the nominal value of 1 thousand rubles. The 
maturity of the issue was 3 years. The purpose of the issue of the exchange-traded bonds of BO-
03 series was to attract funds to finance operating activity and expansion of “Magnit” group of 
companies, to reduce the cost 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 custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on September 13, 2010. The number of the placed securities 
amounted to 1.5 million bonds 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 first 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 
Placement 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 

№ 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 
1,092nd day from the date of placement 
(09.09.2013) 
6 
RU000A0JR142 
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 first coupon amounted to 61.71 million rubles, the amount 
of yield of the first 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. 
The third coupon yield of BO-03 series Exchange-traded bond issue was paid on March 12, 
2012. The total amount of yield paid on the third coupon amounted to 61.71 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 41.14 rubles. 
The fourth coupon yield of BO-03 series Exchange-traded bond issue was paid on September 10, 
2012. The total amount of yield paid on the fourth coupon amounted to 61.71 million rubles, the 
amount of yield of the fourth coupon paid per one bond amounted to 41.14 rubles. 
The fifth coupon yield of BO-03 series Exchange-traded bond issue was paid on March 11, 2013. 
The total amount of yield paid on the fifth coupon amounted to 61.71 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 41.14 rubles. 
The sixth coupon yield of BO-03 series Exchange-traded bond issue was paid on September 9, 
2013. The total amount of yield paid on the sixth coupon amounted to 67.71 million rubles, the 
amount of yield of the sixth coupon paid per one bond amounted to 41.14 rubles. 
On September 9, 2013 OJSC “Magnit” fulfilled its obligations to bond holders on time and in 
full and redeemed the nominal value of bonds of BO-03 series. 

 
 
Based on trading for the period from 08.01.2013 to 09.09.2013 the weighted average price of 
transactions with the Exchange-traded bonds of BO-03 series varied from min 100.0% 
(20.08.2013) to max 100.5% (17.06.2013) of the nominal value. Acknowledgeable quote within 
this period took a value only equal to 100.14%. 

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

In 2010 the Company offered its investors the fourth Exchange-traded bond issue. 
Issue comprised 2 million securities with the nominal value of 1 thousand rubles. Maturity of 
the issue was 3 years. The purpose of the issue of the exchange-traded bonds of BO-04 series 
was to attract funds to finance operating activity and expansion of “Magnit” group of 
companies, to reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-04 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on September 13, 2010. The number of the placed securities 
amounted to 2 million bonds 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 first 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 
Placement 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 

№ 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 
1,092nd day from the date of placement 
(09.09.2013) 
6 
RU000A0JR159 
RU000A0JR159 
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 first coupon amounted to 82.28 million rubles, the amount 
of yield of the first 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. 

 
 
 
 
The third coupon yield of BO-04 series Exchange-traded bond issue was paid on March 12, 
2012. The total amount of yield paid on the third coupon amounted to 82.28 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 41.14 rubles. 
The fourth coupon yield of BO-04 series Exchange-traded bond issue was paid on September 10, 
2012. The total amount of yield paid on the fourth coupon amounted to 82.28 million rubles, the 
amount of yield of the fourth coupon paid per one bond amounted to 41.14 rubles. 
The fifth coupon yield of BO-04 series Exchange-traded bond issue was paid on March 11, 2013. 
The total amount of yield paid on the fifth coupon amounted to 82.28 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 41.14 rubles. 
The sixth coupon yield of BO-04 series Exchange-traded bond issue was paid on September 9, 
2013. The total amount of yield paid on the sixth coupon amounted to 82.28 million rubles, the 
amount of yield of the sixth coupon paid per one bond amounted to 41.14 rubles. 
On September 9, 2013 OJSC “Magnit” fulfilled its obligations to bond holders on time and in 
full and redeemed the nominal value of bonds of BO-04 series. 
Based on trading for the period from 08.01.2013 to 09.09.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-04 series varied from min 96.1% (12.04.2013) to 
max 100.4 % (08.04.2013) of the nominal value. Acknowledgeable quote within this period 
fluctuated from min 100.0% (08.01.2013 and 09.01.2013) to max 100.29% (15.05.13, 16.05.13, 
17.05.13, 20.05.13, 21.05.13, 22.05.13, 23.05.13, 24.05.13, 27.05.13). 

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

In 2011 the Company offered its investors the fifth Exchange-traded bond issue. 
Issue comprised 5 million securities with the nominal value of 1 thousand rubles. Maturity of 
the issue is 3 years. The purpose of the issue of the exchange-traded bonds of BO-05 series was 
to attract funds to finance operating activity and expansion of “Magnit” group of companies, to 
reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-05 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on March 4, 2011. The number of the placed securities amounted to 
5 million bonds 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 first 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 
Placement 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 

№ 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 
1,092nd day from the date of placement 
(28.02.2014) 
6 
RU000A0JR9N3 
RU000A0JR9N3 
8.00 % 
8.00 % 

 
 
 
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 % 

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 first coupon amounted to 199.45 million rubles, the 
amount of yield of the first coupon paid per one bond amounted to 39.89 rubles. 
The second coupon yield of BO-05 series Exchange-traded bond issue was paid on March 2, 
2012. 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. 
The third coupon yield of BO-05 series Exchange-traded bond issue was paid on August 30, 
2012. The total amount of yield paid on the third coupon amounted to 199.45 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 39.89 rubles. 
The fourth coupon yield of BO-05 series Exchange-traded bond issue was paid on March 1, 
2013. The total amount of yield paid on the fourth coupon amounted to 199.45 million rubles, 
the amount of yield of the fourth coupon paid per one bond amounted to 39.89 rubles. 
The fifth coupon yield of BO-05 series Exchange-traded bond issue was paid on August 30, 
2013. The total amount of yield paid on the fifth coupon amounted to 199.45 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 39.89 rubles. 
Based on trading for the period from 08.01.2013 to 30.12.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-05 series varied from min 99.66% (10.01.2013) 
to max 100.5 % (16.08.13, 30.09.13, 04.10.13, 07.10.13, 09.10.13) of the nominal value. 
Acknowledgeable quote within this period fluctuated from min 99.59% (11.01.13) to max 
100.37% (04.09.2013). 

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

In 2011 the Company offered its investors the sixth Exchange-traded bond issue. 
Issue comprised 5 million securities with the nominal value of 1 thousand rubles. Maturity of 
the issue is 3 years. The purpose of the issue of the exchange-traded bonds of BO-06 series was 
to attract funds to finance operating activity and expansion of “Magnit” group of companies, to 
reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-06 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on April 26, 2011. The number of the placed securities amounted to 
5 million bonds 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 first 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 
Placement price 
Date of placement 
Method of placement 

№ 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 

 
 
 
 
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 

1,092nd day from the date of placement 
(22.04.2014) 
6 
RU000A0JRFQ4 
RU000A0JRFQ4 
7.75 % 
7.75 % 
7.75 % 
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 first coupon amounted to 193.2 million rubles, the 
amount of yield of the first coupon paid per one bond amounted to 38.64 rubles. 
The second coupon yield of BO-06 series Exchange-traded bond issue was paid on April 24, 
2012. 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. 
The third coupon yield of BO-06 series Exchange-traded bond issue was paid on October 23, 
2012. The total amount of yield paid on the third coupon amounted to 193.2 million rubles, the 
amount of yield of the third coupon paid per one bond amounted to 38.64 rubles. 
The fourth coupon yield of BO-06 series Exchange-traded bond issue was paid on April 23, 
2013. The total amount of yield paid on the fourth coupon amounted to 193.2 million rubles, the 
amount of yield of the fourth coupon paid per one bond amounted to 38.64 rubles. 
The fifth coupon yield of BO-06 series Exchange-traded bond issue was paid on October 22, 
2013. The total amount of yield paid on the fifth coupon amounted to 193.2 million rubles, the 
amount of yield of the fifth coupon paid per one bond amounted to 38.64 rubles. 
Based on trading for the period from 08.01.2013 to 30.12.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-06 series varied from min 98.68% (17.09.2013) 
to max 100.4 % (30.12.2013) of the nominal value. Acknowledgeable quote within this period 
fluctuated from min 98.68% (17.09.2013, 18.09.2013, 19.09.2013) to max 100.3% (25.09.2013, 
26.09.2013). 

Bond issue of OJSC “Magnit” of BO-07 series: 

In 2012 the Company offered its investors the seventh Exchange-traded bond issue. 
Issue comprised 5 million securities with the nominal value of 1 thousand rubles. Maturity of 
the issue is 3 years. The purpose of the issue of the exchange-traded bonds of BO-07 series was 
to attract funds to finance operating activity and expansion of “Magnit” group of companies, to 
reduce the cost of credit portfolio as well as to build public credit history. 
Placement of the certified interest-bearing non-convertible Exchange-traded bonds payable to 
bearer of BO-07 series with the obligatory centralized custody of OJSC “Magnit” on the MICEX 
stock exchange commenced on September 24, 2012. The number of the placed securities 
amounted to 5 million bonds 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 first day of 
placement. 

 
 
 
 
Parameters of the bond issue of OJSC “Magnit” of BO-07 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Placement 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 

№ 4B02-07-60525-P of August 10, 2011 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
24.09.2012 
open subscription 
1,092nd day from the date of placement 
(21.09.2015) 
6 
RU000A0JT171 
RU000A0JT171 
8.90 % 
8.90 % 
8.90 % 
8.90 % 
8.90 % 
8.90 % 
8.90 % 

The first coupon yield of BO-07 series Exchange-traded bond issue was paid on March 25, 2013. 
The total amount of yield paid on the first coupon amounted to 221.9 million rubles, the amount 
of yield of the first coupon paid per one bond amounted to 44.38 rubles. 
The second coupon yield of BO-07 series Exchange-traded bond issue was paid on September 
23, 2013. The total amount of yield paid on the second coupon amounted to 221.9 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 44.38 rubles. 
Based on trading for the period from 08.01.2013 to 30.12.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-07 series varied from min 99.75% (11.11.2013) 
to max 108.4% (16.04.2013) of the nominal value. Acknowledgeable quote within this period 
fluctuated from min 100.5% (19.02.2013) to max 102.5% (21.05.2013 and 23.05.2013). 

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

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Placement 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 

№ 4-01-60525-P of December 27, 2012 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
26.02.2013 
open subscription 
1,092nd day from the date of placement 
(23.02.2016) 
6 
RU000A0JTP09 
RU000A0JTP09 
8.50 % 
8.50 % 

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

8.50 % 
8.50 % 
8.50 % 
8.50 % 
8.50 % 

The first coupon yield of 01 series bond issue was paid on August 27, 2013. The total amount of 
yield paid on the first coupon amounted to 221.9 million rubles, the amount of yield of the first 
coupon paid per one bond amounted to 42.38 rubles. 
Based on trading for the period from 04.03.2013 to 30.12.2013 the weighted average price of 
transactions with bonds of 01 series varied from min 100% (20.03.2013 and 27.03.2013) to max 
101.5% (22.05.2013) of the nominal value. Acknowledgeable quote within this period fluctuated 
from min 100.06% (04.03.2013) to max 101.27% (15.11.2013). 

Parameters of the bond issue of OJSC “Magnit” of BO-08 series: 

Date and the number of state registration 
Volume of the issue 
Number of securities 
Nominal value of each security 
Placement 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 

№ 4B02-08-60525-P of August 10, 2011 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
02.04.2013 
open subscription 
1,092nd day from the date of placement 
(29.03.2016) 
6 
RU000A0JTT21 
RU000A0JTT21 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 

The first coupon yield of BO-08 series Exchange-traded bond issue was paid on October 1, 2013. 
The total amount of yield paid on the first coupon amounted to 209.4 million rubles, the amount 
of yield of the first coupon paid per one bond amounted to 41.88 rubles. 
Based on trading for the period from 03.04.2013 to 30.12.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-08 series varied from min 100.00% (19.07.2013 
and 23.07.2013) to max 101.55% (30.10.2013 and 29.11.2013) of the nominal value. 
Acknowledgeable quote within this period fluctuated from min 100.7% (17.05.13, 20.05.13, 
21.05.13, 22.05.13, 23.05.13, 24.05.13, 27.05.13, 28.05.13, 29.05.13, 30.05.13) to max 101.5% 
(21.11.13, 22.11.13, 25.11.13, 26.11.13, 27.11.13, 28.11.13, 29.11.13, 02.12.13, 03.12.13, 04.12.13). 

Parameters of the bond issue of OJSC “Magnit” of BO-09 series: 

Date and the number of state registration 

№ 4B02-09-60525-P of August 10, 2011 

 
 
 
 
Volume of the issue 
Number of securities 
Nominal value of each security 
Placement 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 

5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
02.04.2013 
open subscription 
1,092nd day from the date of placement 
(29.03.2016) 
6 
RU000A0JTT39 
RU000A0JTT39 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 
8.40 % 

The first coupon yield of BO-09 series Exchange-traded bond issue was paid on October 1, 2013. 
The total amount of yield paid on the first coupon amounted to 209.4 million rubles, the amount 
of yield of the first coupon paid per one bond amounted to 41.88 rubles. 
Based on trading for the period from 03.04.2013 to 30.12.2013 the weighted average price of 
transactions with Exchange-traded bonds of BO-09 series varied from min 100.25% (08.08.2013 
and 09.08.2013) to max 101.55% (30.10.2013) of the nominal value. Acknowledgeable quote 
within this period fluctuated from min 100.7% (17.05.13, 20.05.13, 21.05.13, 22.05.13, 23.05.13, 
24.05.13, 27.05.13, 28.05.13, 29.05.13, 30.05.13) to max 101.5% (21.11.13, 22.11.2013, 25.11.13, 
26.11.13, 27.11.13, 28.11.13, 29.11.13, 02.12.13, 03.12.13, 04.12.13). 

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 set 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. 
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 were 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 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. 
Since June 18, 2013 the shares of OJSC "Magnit" have been included into the Blue Chip Index 
Constituents of MICEX. Moscow Exchange Blue Chip Index is an indicator of the market of the 
most liquid stocks of the Russian companies. The index is calculated on the basis of the most 
liquid stocks of the Russian stock market. The index is based on the share prices denominated 
in rubles.  
According to trading held from 01.01.2013 to 31.12.2013 on MICEX Stock Exchange the average 
weighted price of transactions with shares varied from min 4,924.5 rubles (09.01.2013) to max 
9,234.1 (19.12.2013). 
The growth of OJSC “Magnit” shares in 2012 amounted to 83%. 

According to trading held from 01.01.2013 to 31.12.2013 on the London Stock Exchange the 
price of transactions with the global depositary receipts as of closing varied from min $40.48 
(09.01.2013) to max $66.50 (28.11.2013). 
The growth of OJSC “Magnit” global depositary receipts in 2013 amounted to 57%. 

 
Market capitalization of OJSC “Magnit” as of December 30, 2013 amounted to 868,999.94 million 
rubles according to OJSC “MICEX SE”. 

 
 
 
  
  
1144..   TTRRAANNSSAACCTTIIOONNSS   EEXXEECCUUTTEEDD   WWIITTHHIINN   TTHHEE   YYEEAARR   22001133   CCOONNSSIIDDEERREEDD  
MMAAJJOORR   TTRRAANNSSAACCTTIIOONNSS   AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   ““OONN   JJOOIINNTT--
SSTTOOCCKK  CCOOMMPPAANNIIEESS””    

Within  the  year  2013  the  Company  did  not  execute  any  transactions  considered  major 

transactions according to the Federal Law “On joint-stock companies”. 

 
1155..   TTRRAANNSSAACCTTIIOONNSS   EEXXEECCUUTTEEDD   WWIITTHHIINN   TTHHEE   YYEEAARR   22001133   CCOONNSSIIDDEERREEDD  
RREELLAATTEEDD--PPAARRTTYY   TTRRAANNSSAACCTTIIOONNSS   AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   OONN  
““JJOOIINNTT--SSTTOOCCKK  CCOOMMPPAANNIIEESS””    

1 
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 considered 
the 
transaction 

related-party 

for 

22.01.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 11.55% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

24,200  

0.0354 

19.01.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  per  cent  of  the  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 the 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 May 28, 2012, 
minutes № w/n of May 28, 2012. 

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 considered 
the 
transaction 

related-party 

for 

Transaction  amount  in  money  terms,  thousand 
rubles. 

18,000  

14.02.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 11.91% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

 
  
0.0263 

11.02.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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  and  the  Borrower’s  obligations 
are fulfilled on time. 
The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on May 28, 2012, 
minutes № w/n of May 28, 2012. 

3 
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 
the 
person considered 
transaction 

related-party 

for 

22.02.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 11.67% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

20,900  

0.0305 

19.02.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles.  
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 May 28, 2012, 
minutes № w/n of May 28, 2012. 

4 
Date of transaction 
Subject  and  essentials  of  transactionSubject  and 
essentials of transaction 
Parties of transactionParties of transaction 

27.02.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  

 
 
Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
the 
person considered 
transaction 

related-party 

for 

“Tander” 

Company 

The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Liability 

(JSC 

“Asset 

5,000,000  

7.3075 

26.02.2016 

in  money 

Transaction  amount  in  money  terms,  thousand 
rubles.Transaction  amount 
terms, 
thousand rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the transaction, date of decision (date 
and number of minutes of proceedings)  
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

fulfillment  of  obligations  under 

of  mentioned 

fulfillment 

on 

The Lender´s obligations are fulfilled on time. 

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on May 28, 2012, 
minutes № w/n of May 28, 2012. 

None 

5 
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 
the 
person considered 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 8.80% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 

1,200,000  

1.5870 

02.04.2014 

The Lender´s obligations are fulfilled on time. 

 
 
Issuer’s  authority  which  made  a  decision  on 
approval of the 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 March 11, 2013, minutes № w/n of 
March 11, 2013. 

6 
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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 9.00% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

1,000,000  

1.3225 

02.10.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 11, 2013, minutes № w/n of 
March 11, 2013. 

None 

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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of 9.20% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

  
 
900,000  

1.1902 

02.04.2015 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 11, 2013, minutes № w/n of 
March 11, 2013. 

None 

8 
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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

900,000  

1.1902 

02.04.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 11, 2013, minutes № w/n of 
March 11, 2013. 

None 

9 
Date of transaction 
Subject and essentials of transaction 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 

  
  
Parties of transaction 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person considered 
the 
transaction 

related-party 

for 

Company 

rate of  8.80% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

“Tander” 

Liability 

(JSC 

“Asset 

1,000,000  

1.3225 

02.04.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 25, 2013, minutes № w/n of 
March 25, 2013. 

None 

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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.00% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

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

fulfillment  of  obligations  under 

fulfillment 

on 

1,000,000 

1.3225 

02.10.2014 

of  mentioned The Lender´s obligations are fulfilled on time. 

 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of the 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 March 25, 2013, minutes № w/n of 
March 25, 2013. 

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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.10% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

1,100,000 

1,4547 

31.12.2014 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 25, 2013, minutes № w/n of 
March 25, 2013. 

None 

12 
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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.20% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

 
 
Management Company “Premier-Liga”. 

1,200,000 

1.5870 

02.04.2015 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 25, 2013, minutes № w/n of 
March 25, 2013. 

None 

13 
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 considered 
the 
transaction 

related-party 

for 

03.04.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.40% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

1,000,000  

1,3225 

02.10.2015 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 25, 2013, minutes № w/n of 
March 25, 2013. 

None 

14 
Date of transaction 

03.04.2013 

 
  
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 
the 
person considered 
transaction 

related-party 

for 

Company 

Provision  of  the  interest-bearing  loan  at  the 
rate of  9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

700,000 

0,9257 

02.04.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 on time. 

The transaction was approved by the Board of 
Directors on March 25, 2013, minutes № w/n of 
March 25, 2013. 

None 

21.05.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

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 considered 
the 
transaction 

related-party 

for 

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

fulfillment  of  obligations  under 

2,000,000 

2,6450 

18.05.2016 

 
 
on 

fulfillment 

of  mentioned 

Information 
obligations 
Issuer’s  authority  which  made  a  decision  on 
approval of the 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 on time. 

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on May 28, 2012, 
minutes № w/n of May 28, 2012. 

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 
the 
person considered 
transaction 

related-party 

for 

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

2,480,000 

2.9847 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

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

none 

17 

joint-stock  bank 

07.08.2013 
Provision  of  guarantee  to  the  contract  on  the 
revolving credit facility № 130628/0249018 of 
June 28, 2013. 
The  Lender:  commercial 
“Rosbank” (open joint-stock company), 
The Guarantor: OJSC “Magnit”, 
 The Beneficiary: JSC “Tander”. 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

for  credit  amount  repayment  and 

The  guarantee  shall  be  terminated  with  duly 
performance  of  the  Borrower’s  obligations 
under the revolving credit facility . 
Term 
payment of interest  is 26.06.2015 
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 May 24, 2013, 
minutes № w/n of May 24, 2013. 

is  duly  performing 

 
 
 
07.10.2013 
Provision  of  the  guarantee  to  the  LOC 
agreement № 29-15/1/356 of 07.10.2013. 
The Creditor: OJSC "Sberbank of Russia" 
The Borrower: JSC "Tander" 
The Guarantor: OJSC "Magnit" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

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 considered 
the 
transaction  by  the  legislation  of  the  Russian 
Federation 

related-party 

for 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  the end  date  of the last 
complete  reporting  period  preceding  the  date  of 
transaction, % 

2,500,000 

3.2102 

for 
Term 
transaction 

fulfillment  of  obligations  under 

Information  on  fulfillment  of  the  underlying
obligations 

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

none 

18 
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 
the 
person considered 
transaction 

related-party 

for 

is 

“Tander” 

interest  payment  period 

The  guarantee  shall  be  terminated  subject  to
duly performance of the borrower’s obligations 
under the credit agreement. 
Credit  and 
06.10.2016 
its 
JSC 
obligations  to  the  Creditor.  Any  claims  to  the 
Guarantor  from  the  Creditor  to  fulfill  the 
unfulfilled  by  JSC  "Tander"  obligations  have 
not been asserted. 
The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on May 24, 2013, 
minutes № w/n of May 24, 2013. 

is  duly  performing 

05.11.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  8.35% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

 
3,800,000 

4.8796 

02.11.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 May 24, 2013, 
minutes № w/n of May 24, 2013. 

19 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

joint-stock  bank 

19.11.2013 
Provision  of  guarantee  to  the  credit  contract 
№ 133-ВКЛ/КРД-13 of October 23, 2013. 
The  Lender:  commercial 
“Absolut-Bank” (open joint-stock company), 
The Guarantor: OJSC “Magnit”, 
 The Beneficiary: JSC “Tander”. 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

for  credit  amount  repayment  and 

The  guarantee  shall  be  terminated  with  duly 
performance  of  the  Borrower’s  obligations 
under the revolving credit facility . 
Term 
payment of interest  is 07.10.2015 
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. 

is  duly  performing 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
the 
person considered 
transaction 

related-party 

for 

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

1,250,000 

1.6051 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on The transaction was approved by the Board of 

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

none 

Directors on October 29, 2013, minutes № w/n 
of October 29, 2013. 

20 
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 
the 
person considered 
transaction 

related-party 

for 

11.12.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

435,300 

0.5590 

09.12.2016 

fulfillment  of  obligations  under 

Transaction  amount  in  money  terms,  thousand 
rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 May 24, 2013, 
minutes № w/n of May 24, 2013. 

21 
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 considered 
the 
transaction 

related-party 

for 

Transaction  amount  in  money  terms,  thousand 14,700,000 

23.12.2013 
Provision  of  the  interest-bearing  loan  at  the 
rate of  9.60% per annum by the Company. 
The Lender: OJSC "Magnit"  
The Borrower: JSC "Tander" 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

 
  
fulfillment  of  obligations  under 

rubles. 
Transaction  amount  in  percent  of  the  issuer’s 
balance  sheet  assets  as  of  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 the 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 

18.8762 

21.12.2016 

The Lender´s obligations are fulfilled on time. 

The  transaction  was  approved  by  the  annual 
general shareholders’ meeting on May 24, 2013, 
minutes № w/n of May 24, 2013. 

22 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

company 

joint-stock 

26.12.2013 
Provision  of  guarantee  to  the  revolving  credit 
facility № 29-15/1/399 of December 26, 2013. 
The  Lender:  open 
“Sberbank of Russia”,  
The Guarantor: OJSC “Magnit”, 
 The Beneficiary: JSC “Tander”. 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

The  guarantee  is  effective  till  December  23, 
2019.  Before  the  guarantee  matures  it  shall  be 
terminated  with  duly  performance  of  the 
Borrower’s  obligations  under  the  revolving 
credit facility . 
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 May 24, 2013, 

is  duly  performing 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person considered 
the 
transaction 

related-party 

for 

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

3,398,356 

4.3638 

for 
Term 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

Issuer’s  authority  which  made  a  decision  on 
approval of the transaction, date of decision (date 

  
and number of minutes of proceedings) 
Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

minutes № w/n of May 24, 2013. 

23 
Date of transaction 

Subject and essentials of transaction 

Parties of transaction 

company 

joint-stock 

26.12.2013 
Provision  of  guarantee  to  the  revolving  credit 
facility № 29-15/1/399 of December 26, 2013. 
The  Lender:  open 
“Sberbank of Russia”,  
The Guarantor: OJSC “Magnit”, 
 The Beneficiary: JSC “Tander”. 
Joint-Stock 
"Tander");  
LAVRENO LIMITED;  
Gumoski Enterprises Limited;  
Tomiana Investments Limited;  
Limited 
Management Company “Premier-Liga”. 

Company 

Company 

“Tander” 

Liability 

“Asset 

(JSC 

The  guarantee  is  effective  till  December  23, 
2019.  Before  the  guarantee  matures  it  shall  be 
terminated  with  duly  performance  of  the 
Borrower’s  obligations  under  the  revolving 
credit facility . 
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 May 24, 2013, 
minutes № w/n of May 24, 2013. 

is  duly  performing 

Full  and  short  firm  name  (names)  of  the  legal 
entity  or  surname,  name,  patronymic  name  of  a 
person considered 
the 
transaction 

related-party 

for 

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

3,398,356 

4.3638 

Term 
for 
transaction 

fulfillment  of  obligations  under 

Information 
obligations 

on 

fulfillment 

of  mentioned 

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

none 

 
 
  
  
1166..   MMAAIINN   RRIISSKK   FFAACCTTOORRSS   IINNHHEERREENNTT   IINN   TTHHEE   ССOOMMPPAANNYY  

OOPPEERRAATTIIOONN  

Since OJSC “Magnit” and its subsidiaries operate within one group of companies - OJSC 
“Magnit” (hereafter - “the Group”, “Magnit” retail chain”, “the Company” or “the Issuer“), the 
description of risks to the greater extent is provided for the entire Group. 
The description of risk factors provided herein is not complete, it only reflects the view 
of the Company and its individual assessment. Apart from the risks specified in this 
report, other risks which are not included in this report may negatively affect the cost of 
investments in the shares of OJSC “Magnit”. Other risks, including those which the 
Company is not aware of or which it considers immaterial at the present time, may lead 
to the decrease of earnings, increase of expenses or other events and (or) consequences, 
in the result of which the price of the Company’s securities may fall. 
In case one or several risks hereof occur, OJSC “Magnit” will take all possible measures to 
minimize the effect of negative changes. Today it is impossible to determine specific acts of the 
Company if any out of the provided risks occur because the elaboration of measures adequate 
to the corresponding events is complicated due to uncertainty of the situation in future. 
Parameters of the taken measures will depend on the specific situation on a case-by-case basis. 
OJSC “Magnit” cannot guarantee that the measures taken to overcome negative changes will 
remedy the situation, as the majority of the described risks are beyond the Company’s control. 

Risk Management Policy of the Company 

The Company and the Group apply systematic approach to risk management. The key elements 
of the risk management policy in each area are: 
Risk identification 
Assessment methodology 
Elaboration and implementation of risk management framework 
Ongoing monitoring of risks 
Risk management is carried out in respect of the entire Group. 
In respect of the industry risks the mid and long-term assessment of the industry is made based 
on the macroeconomic forecasts of the Ministry of Economic Development and Trade and 
investment analysts. The assessment covers the future demand based on the forecasts of the 
population incomes and the level of consumption. The assessments includes industry trends in 
respect of various channels, segmentation of demand by channels and competitive 
environment. 
Based on the analysis the strategy of development is worked out to strengthen the competitive 
position and increase the market share of the Company. 
In respect of the country and regional risks, the Company monitors political and economic 
situation and estimates the level of risk of acts of elements, possible disruption of transportation 
in the regions of “Magnit” stores’ presence. Territorial diversification of operation of “Magnit” 
group of companies contributes to additional reduction of these risks. 
In respect of the financial risks, the level of interest rate, currency, credit and liquidity risks is 
estimated. 
Interest risk is managed by means of choosing the most optimal financing methods and 
matching of timing of mobilization of resources with the timing of the projects which are 

 
 
 
financed by them. To optimize the resources the Company develops its credit history, expands 
the data base of potential creditors and diversifies instruments to receive the funds.  
The reduction of cost of the received resources is achieved due to the policy aiming at 
improvement of the information transparency. One of the tools of interest risk management is 
the forecasting the changes of interest rates and assessment of the appropriate leverage level of 
the Company adjusted for this possible change of interest rates. 
In respect of the currency risk, the Company estimates forecasts of the analysts on the possible 
change of the exchange rates and makes decisions on the acceptable amount of assets and 
liabilities in the foreign currency. 
In respect of the liquidity risks, the Company and the Group in general maintain well-balanced 
ratio of assets and liabilities in terms of timing. 
In respect of credit risks, the Company analyzes financial position of counteragents and applies 
the system of limits. 
Legal risks management is based on the strict compliance with the applicable Russian 
legislation. Legal department monitors all changes in legislation concerning the Company’s 
activity, and conducts legal examination of all contracts and agreements.  

IINNDDUUSSTTRRYY  RRIISSKKSS  

Risks related to the consumer demand and competition 

Negative changes of macroeconomic conditions and decrease of consumer demand in Russia 
may negatively affect sales and income of the Group 
The Group operates in the FMCG retail sector. 
The development of the retail sector, in which the Group operates, in many aspects depends on 
macroeconomic factors because the demand for the consumer goods is conditioned by the 
disposable income of population. 
In case of economic instability the decrease of the real disposable income of population may 
lead to weaker dynamics of growth and profitability of the industry. It should be noted that the 
state of the Russian economy is conditioned a lot by the oil price and other energy and mineral 
resources on the world market. The reduction of prices on the mineral resources will negatively 
influence the economy of the Russian Federation overall due to prevailing share of the raw 
material component in the GDP. Deterioration of the economic situation will also result in the 
decline of the effective demand in the country. 
Consumer demand on the markets where the Group operates depends on the number of factors 
which are beyond the Group’s control, including demographic factors, consumer preferences 
and their purchasing power. The decline of the consumer demand or the change of the 
consumer preferences may significantly reduce sales and income of the Group and negatively 
influence the business activity, financial condition and the results of the Group and the 
Company. Besides, seasonality of the consumer demand may lead to considerable fluctuations 
of the Group’s results in different periods of time. 
High level of competition may lead to the decline of the Group’s market share and 
the reduction of its revenue. 
As of December 31, 2013 the Group operates in 7 federal districts in more than 1,868 cities and 
towns of the Russian Federation with the highest concentration in the Southern, North-
Caucasian, Central and Volga regions. Magnit stores also operate in the North-West, Urals and 
Siberian regions. Retail market of the Southern Federal district is competitive enough and is 

 
 
 
represented by most of the large Russian players as well as by the number of foreign 
companies.  
Russian retail is characterized by a high level of competition. The Group competes with a the 
significant number of Russian and international companies. In recent years the growth of 
consumer demand in Russia has attracted new market participants and resulted in the increase 
of competition. Retail chains compete with each other primarily on the ground of the store 
locations, product quality, service and price, product mix and store conditions. Entrance of 
additional players to the Russian market may further intensify competition and reduce the 
efficiency of the Group. Main competitors of the Group in “the convenience store” format are 
“Pyaterochka” and “Dixy”, while in “the 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 large international companies and have better 
opportunities to mobilize the resources than the Group. Moreover, many other international 
players including those with better financial and other opportunities vs. the Group will enter 
the Russian market in the nearest years through acquisition of local players or building up their 
own greenfield networks. 
If the above process is intensive, competition may substantially increase, which may negatively 
influence 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 open 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 or new competitors in future. 
At the current stage of competitive activity considerable risks for the Group are also 
linked to the fact that the main competitors of the Group use more aggressive methods, 
such as winning the additional target markets through expansion of franchising 
schemes. Such approach enables the competitors to expand their presence rapidly in 
many regions of Russia as well as to considerably reduce the costs of the new store 
openings. Non-use of the franchising schemes by the Group 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, 2013 the stores operating under “Magnit” brand are located in the 
Southern Federal district (1,699), Central Federal district (2,100), Volga Federal district 
(2,483), North-Caucasian Federal district (379), North-Western Federal district (671), 
Urals Federal district (671) and Siberian Federal district (120).  
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. 
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 improvement of 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. 

 
 
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. 
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.: 
changes in the competitive environment; 
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; 
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. 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 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. 

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: 
if possible, to further expand its operation in order to reduce the prime cost of goods and 
diversify some risks; 
to carry out the diversification between the most and the least perspective stores and to cut the 
most unattractive stores; 
to extend the territory of its operation by choosing the most profitable regions of Russian 
Federation in terms of growth prospects; 
to carry out adequate changes in pricing policy for maintaining the demand for goods on the 
necessary level; 
to optimize the expenses; 
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. 

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, 2013 the Group operates in 7 
federal districts in 1,868 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 Dmitry Medvedev the 
political and economic situation in Russia has generally become more stable and favorable for 

  
 
 
 
 
investors. After the election of Vladimir Putin to the presidency in March 2012 the situation 
remained stable. However any political discussions over the course of future reforms or 
reconsideration of the existing reforms may lead to deterioration of Russian investment climate 
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 
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 
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. 
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.  
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. For example, 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 
unfavorable ecological situation in large Russian industrial cities may have an adverse negative 
effect on the Group’s activity. 

 
 
 
FINANCIAL RISKS 

Risks related to the changes of the interest rates: 

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. 

 
 
 
 
 
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. 
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: 

On January 1, 2012 the Federal law of 18.07.2011 N 227-FZ "On amendments to certain 
legislative acts of the Russian Federation in connection with the improvement of the 
principles of pricing for tax purposes" (hereinafter - Federal law N 227-FZ), which 
introduced new transfer pricing regulations in the Russian Federation, came into force. 
The list of related party transactions includes transactions executed between affiliated 
persons, as well as certain types of cross-border transactions. 
Complexity and ambiguity of the new transfer pricing regulations are confirmed by a 
large number of clarifications of the Ministry of Finance of Russia. Introduction of the 
new transfer pricing regulations also increases significantly the load upon a tax payer 
due to the necessity of identification and ring-fenced accounting of related party 
transactions, "testing of prices" for the correspondence to the market level, documents 
preparation, as well as provision of notifications on related party transactions. 
The law stipulates the right of taxation authorities of Russia to apply amendments of 
the tax base and to levy additional income taxes on all related party transactions, if the 
price applied in a transaction differs from the range of market prices. 
Due to ambiguous law enforcement and judicial practice taxation authorities and 
arbitration courts are free to interpret the applicable regulations. Therefore pricing 

 
 
regulations taxation authorities may dispute the prices of transactions of the Company 
and its subsidiaries and adjust the accrued taxes. 
The law stipulates large amounts of penalties for non-payment or underpayment of 
taxes in the amount of 20% of unpaid tax until 2016, 40% but not less than 30 thousand 
rubles from 2017, due to application in a party related transaction of the price not 
corresponding to financial terms of transactions between unaffiliated persons. 

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; 
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 

Nature of changes in the report 

Probability 

Interest rates 
growth 

high 

Inflation rates 
growth  

high 

Interest rates growth will increase the cost of 
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 part of 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 

 
 
 
Change of the 
exchange rate of 
US dollar to 
ruble 

high 

Risk of due 
obligation 
fulfillment 

medium 

ruble obligation. 

It does not produce strong effect, as the main 
profits and losses of the Company are ruble 
denominated. 

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. 

LLEEGGAALL  RRIISSKKSS  

The Company and the Group operate only on the Russian domestic market. The Company 
and the Group do not operate and do not plan to operate on the international market. The 
description of the risks refers to the domestic market. 

If one or several of the below risks occur the Company and the Group will undertake all 
possible measures to minimize the negative consequences. The Company does not guarantee 
that the measures taken to overcome the negative changes would improve the situation as the 
described factors are beyond control of the Company and the Group. 

The Company is exposed to the following legal risks: 

Common risks inherent to legal entities according to the legislation of the Russian Federation: 

Certain transactions with participation of the Group’s companies may be acknowledged 
related party transactions. These transactions may include, inter alia, sales and purchase 
agreements of manufactured goods, purchase of shares, service contracts. If such 
transactions or their actual approvals are successfully contested, or if the approval of 
transactions of the Group’s companies which require special approval according to the 
legislation of the Russian Federation is prevented in future, it may limit the flexibility of 
the Group’s companies in the operational issues and may have negative effect on its 
operating activity. In practice, standards of corporate governance remain 
underdeveloped in many Russian companies, minority shareholders of these companies 
may experience difficulties with the exercise of their legal rights and may bear losses. 
Although the Federal Law “On Joint-Stock Companies” entitles the shareholder who 
holds not less than 1% of the company’s outstanding shares to file a claim against the 
management who caused damages to the company, Russian courts do not have enough 
experience of handling with such claims. Therefore, the feasibility of investors to get the 
compensation from the Company is limited. As a result, protection of interests of 
minority shareholders is limited. 
The Civil Code and the Federal Law “On Joint-Stock Companies” provide that the 
shareholders of the joint-stock company are not liable for its obligations and are only 
exposed to the risk of loss of the investments. However, if the bankruptcy of the legal 
entity is caused by the founders (participants), the owner of the property of the legal 
entity or other persons who are entitled to give instructions, which are mandative for 
this legal entity, or otherwise determine its actions, may rest subsidiary liability for the 
obligations of the legal entity on them in case of deficiency of the property of the legal 
entity. Thus, being the parent company with regard to the subsidiaries in which OJSC 
“Magnit” directly or indirectly owns more than 50% of the charter capital, the Company 
may bear responsibility for the obligations in the above cases. Responsibility for 
obligations of subsidiaries  may have significant negative effect on the Company. 
Ensuring the rights of shareholders accroding the Russian legislation may lead to 
additional expenses, which may lead to the deterioration of the Company’s 
performance. According to the Russian legislation, shareholders who voted against or 

 
 
 
 
 
abstained from voting on certain issues have appraisal rights according to the Russian 
legislation. Shareholders have the appraisal rights if they vote against or abstain from 
voting on the following issues: 
reorganization; 
major transaction which is subject to approval by the general shareholders’ 

meeting; 

amendments restricting the shareholders’ rights to the charter of the Company or 

ratification of the Charter in a new edition; 

decision to make the statement on delisting of the Company’s shares and (or) 

issued securities of the company convertible into its shares. 

Obligation of the Company to buy the shares back may have significant negative effect 
on the cash flows of the Company and its ability to manage the debt of the Group. 

Legal risks inherent in the Russian Federation: 

Weakness of the Russian legal system and imperfection of the Russian legislation provide 
vague environment for investments and business activity. 
Efficient legal system essential for the function of the market economy in Russia is still in the 
formation process. It is only in recent times that many crucial laws have come into effect. 
Sometimes insufficient consensus on the scope, contents and time of economic and political 
reforms, rapid development of the Russian legal system which is not always in phase with the 
directions for the development of the market relations is expressed in uncertainty, inconformity 
and inconsistency of the provisions of the law and subordinate acts. 
Additionally, the Russian legislation often refers to the statutory acts which are to be adopted, 
leaving considerable loopholes in the mechanism of the legal regulation. Sometimes new laws 
and regulatory acts are adopted without being comprehensively discussed by the interested 
participants of the civil and legal society and do not contain any adequate transitional 
provisions, which creates serious complexities in their application. Defaults of the Russian legal 
system may negatively influence the ability of the Group to exercise its rights in accordance 
with contracts as well as the ability to defend against the claims of the third parties. Besides, the 
Group cannot guarantee that the governmental and judicial agencies as well as the third parties 
would not litigate the Group’s meeting of the requirements of the laws and subordinate acts. 

Risks inherent in the currency regulation: 
There are risks of the regulation of a number of the currency operations. Significant changes in 
the currency regulation and currency control may complicate fulfillment of obligations under 
the agreements with the counterparties. In the opinion of the Company’s management these 
risks influence the Group as is the case with the other market entities. 
The Company conducts continuous monitoring of the regulatory environment of the currency 
regulation and control and conforms to the established rules. During the reporting period there 
were no amendments introduced to the Russian legislation on the currency regulation and the 
currency control which may influence the operations of the Company and the Group. 

Risks inherent in the protection of investors: 
Russian investor protection legislation may be less favorable than the legislation of the other 
countries with the developed market economy. Besides, there is a risk of changes of the 

 
 
 
 
 
 
 
 
 
applicable legislation in future which may be unfavourable for investors. Income of the foreign 
investors from the investments into the Company’s shares may be taxed in accordance with the 
Russian legislation. Deterioration of the general economic and political situation in the country 
may result in tightening of the currency regulation and control and in limitation of the 
performance of transactions with the Company’s shares. 

Risks inherent in the tax legislation: 
Tax legislation of the Russian Federation is exposed to frequent changes. In the Company’s 
opinion these risks influence it as is the case with the other market participants. Amendments in 
the Russian tax system may negatively influence the operations of the Group’s. 
The following factors may negatively influence the operations of the Group: 
Amendments of the acts of the tax and revenue legislation related to the increase of the tax 
rates; 
Introduction of new taxes. 
These significant and other amendments of the tax legislation may result in the increase of tax 
payments and consequently in the reduction of the net profit of the Company. Amendments of 
the Russian tax legislation may negatively influence the attractiveness of investments in the 
Company’s shares. 
Russian companies make considerable tax payments of the great number of taxes. These taxes, 
inter alia, include: 
Income tax; 
Value added tax; 
Excise taxes; 
Land tax; 
Property tax. 
Legislative and subordinate acts which regulate the above taxes lack sufficient history of 
application compared to the other countries. Therefore, the law enforcement practice is often 
ambiguous or is not yet established. Currently there are very few generally accepted 
clarifications and interpretations of the tax legislation. Sometimes different ministries and 
authorities have different interpretations of tax legislation, which creates uncertainty and 
grounds for the conflict. 
Tax system in Russia changes frequently, and the tax legislation is inconsistently applied on the 
federal, regional and local levels. Due to vague legislation the Group is exposed to the risk of 
material penalty fees despite the Group’s efforts to comply with the legislation, which may lead 
to the increase of tax burden. The Company complies with the applicable tax legislation in full, 
which, nevertheless, does not eliminate the potential risk of division of opinions with the 
relevant regulatory bodies on controversial issues. At present, tax administration is relatively 
inefficient, and the government may have to introduce new taxes to increase its income. Thus, 
the Company may have to pay considerably higher taxes, which may negatively influence the 
business of the Company. In the course of operations the Company conducts operational 
monitoring of the tax legislation and enforcement of the applicable legal provisions. The 
Company estimates and forecasts the extent of potential negative influence of amendments of 
the tax legislation aiming efforts at minimization of such changes. 
Generally, the tax risks inherent in the Company’s activity characterize most of the businesses 
operating on the territory of the Russian Federation and may be regarded as national. 
Over the last years within the tax reform the tax system of the Russian Federation underwent 
significant changes. At that some of initiatives may enhance the situation of the tax payers, 
others, on the contrary, may make it worse as, in particular, Federal Law No. 227-FZ of 

 
18.07.2011 “On introduction of amendments to certain legislative acts of the Russian Federation 
due to the update of the principles of the price determination for the taxation” effective from 
January 1, 2012 (with the exception of particular provisions) which introduced new pricing 
control provisions for transactions between the related persons, which in practice may both 
positively and negatively influence the Company’s operations.  
According to the Federal Law of 16.11.2011 No. 321-FZ “On amendments to part one and two of 
the Tax Code of the Russian Federation due to the establishment of the consolidated group of 
taxpayers” from January 1, 2012 section II of the Tax Code of the Russian Federation (part one) 
was supplemented with chapter 3.1. - “Consolidated group of taxpayers”. This law sets forth 
certain criteria of such a group - ones are applicable to the association as a whole, another are 
applicable to each enterprise of the group , as well as certain requirements to the  accounting 
and financial results of the group’s operations. Obligations arising from income tax assessment, 
declaration and payment shall be fulfilled by the liable partner on the behalf of the group. 
Today, despite the legislative possibility to establish the consolidated group of taxpayers, the 
implementation is nearly impossible since the criteria of the consolidated group as well as the 
requirements to the accounting and financial results of such group’s operations are 
unreasonable and unenforceable for most of the taxpayers. Therefore, financial statements of 
the majority of the Russian organizations not meeting the stipulated criteria are 
nonconsolidated for the tax purposes, which makes every legal entity pay taxes separately and 
makes it impossible to profit from losses of the other companies of the same group in order to 
decrease the tax burden.  

Risk inherent in the impossibility of foreign investors to export the return on shares 
of the Company 

Today, the Russian legislation on dividend payment set forth that dividends on shares 
in rubles may be paid to the shareholders without limitations. Possibility of the foreign 
investors to convert rubles into any freely convertible currency (FCC) depends on the 
availability of such currency on the Russian exchange markets. Although there is the 
market for conversion of rubles into FCC, including Moscow Interbank Currency 
Exchange as well as over-the-counter markets and currency futures markets, further 
development of this market remains vague.  

Risks inherent in the customs control and duties 
Changes of customs control and duties may entail the increase of the purchasing prices on the 
imported goods, which may result in the decrease of the Group’s income. 
The Company and the Group are exposed to certain risks inherent in the Customs legislation 
regulating the setting of the procedure of movement of goods across the customs border of the 
Russian Federation, setting and application of the customs regimes and introduction and 
levying of customs payments. 
The Company complies with the requirements of the customs control, processes all 
documentation necessary for import transactions in time and has sufficient financial and 
personnel resources to follow the regulations of the Customs legislation.  

Risks inherent in the requirements of licensing of the primary activity of the company or 
licensing of the right of use of objects which are limited in the turnover (including natural 
resources). 

 
 
 
 
The primary activity of the Company - coordination of operations of the companies of the 
Group, lease of property and retail - are not subject to licensing. The companies of the Group 
have the license for the retail sale of alcohol consumed not in the point of sale. If the licensing 
requirements change, the Company will operate under the new requirements including re-
issuance and obtaining of the new licenses. The Company does not use the objects with the 
limited presence in the turnover (including natural resources). The Company assesses risks 
inherent in the licensing requirements minimal. 

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 Issuer provided the mandate in the form of the guarantee for the purpose of obtaining of 
credit by JSC “Tander” (the main operating company of the Group which controls trading 
division and is the center of profit consolidation of the Group). The Issuer shall be liable to 
creditors for the fulfillment by JSC “Tander” of its obligations in full, including repayment of 
credit amounts, payment of interest in credit, fees and penalties. The total amount of liabilities 
of the Issuer within the provided guarantee accounts for 21 636 283.70 thousand rubles as of 
December 31, 2013. 
At the moment the Issuer considers that JSC “Tander” is able to fulfill its obligations properly. 
However, as the majority of the risks are out of the Issuer’s control, the Issuer cannot entirely 
exclude their possibility in future, which may negatively affect the ability of JSC “Tander” to 
fulfill its obligations properly, which may cause material adverse effects to the operation of the 
Group.  

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; 
-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 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: 
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. 

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, 2013 this 
figure amounted to 12.97%. However it should be noted that together with the 
increasing number of hypermarkets, the sales share of “private label” represented by 
681 items in both formats may reduce as the total assortment of a hypermarket amounts 

 
 
 
to more than 12,800 SKUs on average, while the product mix of a convenience store 
amounts to more than 3,000. 
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. 

 
 
 
  
  
  
1177..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOMMPPLLIIAANNCCEE   WWIITTHH   TTHHEE   CCOORRPPOORRAATTEE   CCOODDEE   OOFF  
CCOONNDDUUCCTT  OOFF  FFFFMMSS  OOFF  TTHHEE  RRUUSSSSIIAANN  FFEEDDEERRAATTIIOONN  1133  

№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

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  of  the  questions  of  the  agenda, 
if  otherwise 
the 
legislation. 

is  not  provided  by 

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 the voting ballots. 
Shareholders’ 
ability 
the 
is  to  be 
information  (materials)  which 
submitted  within  the  preparation  for  the 
general shareholders’ meeting via electronic 
communication facilities, including Internet. 

form  of 

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 
account  
sufficiency of the custody account extract to 
exercise the above rights. 

custody 

the 

in 

if 

Complied 

Paragraph  13.10  of  the  OJSC 
“Magnit” Charter. 

Complied 

Article  24  of  the  Regulation  on 
the  OJSC 
“Magnit”  general 
shareholders’ meeting. 

Paragraph  4.16  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. 

Complied 

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. 

Partially  
complied 

13 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.  

 
 
 
 
 
 
 
 
 
 
 
                                                 
 
Complied / 
 not complied 
Complied 
upon the fact 

Not complied 

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 

Complied 

Article  42  of  the  Regulation  on 
the  OJSC 
“Magnit”  general 
shareholders’ meeting.  

Board of directors 

Complied 

Paragraph  14.2.  of 
“Magnit” Charter 

the  OJSC 

№  

Clause of the corporate code of 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 complied 

board 

“Magnit” 

Article 5 of the Regulation on the 
OJSC 
of 
directors. 
Paragraphs  6.6  and  6.7  of  the 
article  6  of  the  Regulation  on  the 
Committees of the board of OJSC 
“Magnit”, according to which 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  

 
 
  
 
 
 
 
№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

Note 

of financial and economic activity 
of OJSC “Magnit”. 

Complied 

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 
refers 
company 
the 
competence 
the  OJSC 
of 
“Magnit” board of directors. 
- 

to 

Complied 

Not complied 

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 

 
 
 
 
№  

Clause of the corporate code of 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. 

Complied / 
 not complied 

Complied  

Complied  

Complied  

Complied 

Complied 

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. 

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. 

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 

Complied 

Article 7 of the Regulation on the 
of 
OJSC 
directors. 

“Magnit” 

board 

Article  7,  paragraph  11.6  article 

 
 
 
 
 
 
 
 
 
 
 
№  

Clause of the corporate code of 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. 

Complied / 
 not complied 

Note 

11  of  the  Regulation  on  the 
information  policy  of  OJSC 
“Magnit”. 

Not complied  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 complied  Within  2013  the  OJSC  “Magnit” 
board  meetings  were  held  not 
less than once a month, except for 
January,  May,  August 
and 
September  when  board  meetings 
were not held. 
The  regulations  on  the  Board  of 
directors of OJSC “Magnit” 

Complied 

23.  Availability in the internal documents of the 
joint-stock  company  of  the  Regulation  on 
the  obligatory  approval  by  the  board  of 
directors  of 
company 
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  main 
the 
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 

of 

of 

the 

Not complied  According  to  paragraph  14.2.  of 
the  OJSC  “Magnit”  Charter,  the 
transactions 
approval 
(including  several 
interrelated 
transactions) 
  on  acquisition, 
alienation,  directly  or  indirectly, 
by the company and possibility of 
alienation 
assets, 
amounting  to  5  or  more  percent 
of  the  balance  sheet  assets  of  the 
company  and 
its  subsidiaries 
(“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 

Complied 

the 

Article 6 of the Regulation on the 
OJSC 
information 
policy. 

“Magnit 

Not complied 

The possibility of establishing the 
committee is considered. 

 
 
  
 
 
 
№  

Clause of the corporate code of conduct 

audit  committee  and  HR  and  remuneration 
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. 

Complied / 
 not complied 

Complied 

Complied 

28.  Management  of  the  audit  committee  is 
executed by the independent director. 

Complied 

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 
committee),  which 
and  Remuneration 
function  is  to  set  the  candidates  criteria  for 
the  board  members  and  work  out  the 
remuneration  policy  of 
joint-stock 
company. 

the 

Complied 

Complied 

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 
board 
of  OJSC 
“Magnit”,  the  audit  committee 
must  have 
independent 
an 
director. 
The  members  of 
the  Audit 
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 
board 
of  OJSC 
“Magnit”, 
independent 
director  only  can  be  in  charge  of 
the Audit Committee. 
The Chairman of the board Audit 
Committee  of  OJSC  “Magnit”  is 
the 
Alexander 
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 
and 
to 
functions 
Remuneration  committee  is  the 
Regulation 
board 
on 
committees of OJSC “Magnit”. 

the  HR 

the 

 
 
  
  
 
 
№  

Clause of the corporate code of conduct 

31.  Management  of  the  HR  and  Remuneration 
Committee  is  executed  by  the  independent 
director. 

Complied / 
 not complied 
Complied 

32.  Absence 

in  the  HR  and  Remuneration 
Committee  of  the  officials of  the  joint-stock 
company  

Complied  

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 complied 

Note 

the 

the 

and 

According to the article 7.3 of the 
Regulation 
board 
on 
committees  of  OJSC  “Magnit” 
the  HR  and 
Management  of 
Remuneration  Committee 
is 
executed  by 
independent 
director. 
Alexey  Makhnev  (independent 
director)  is  the  Chairman  of  the 
HR 
Remuneration 
Committee of the OJSC “Magnit” 
board. 
There  are  no  officials  of  the 
company 
and 
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. 

the  HR 

in 

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 complied  

The  committee  establishment  is 
under consideration. 

Not complied 

See clause 34 

Not complied 

See clause 34 

Complied 

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 complied 

- 

Executive bodies 

 
 
 
 
№  

Clause of the corporate code of conduct 

39.  Presence  of  the  collegial  executive  body 
joint-stock 

body) 

the 

of 

(managing 
company. 

 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 

charter  or 

exercised 

internal 
documents of the joint-stock company of the 
management 
prohibition 
to  exercise 
organization 
similar 
competing 
company,  and  to  be  involved  in  any  other 

(the  manager) 
the 
in 

functions 

the 

the 

for 

by 

in 

Complied / 
 not complied 
Complied 

Note 

Article  12  of  OJSC  “Magnit 
Charter 

Complied 

Paragraph  16.2  of  the  article  6  of 
the Charter 

Complied 

Complied 

Complied 

The  procedure  of 
the  board 
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 complied  No  management  organization 

(manager). 

 
 
 
 
 
 
 
Complied / 
 not complied 

Note 

Complied 

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 complied 

See clause 44 

to 

Not complied  According  to  the  article  69  of  the 
Federal  Law  “On  the  joint-stock 
companies”, the executive  bodies 
of  the  joint-stock  company  are 
accountable 
the  board  of 
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. 
- 

Complied 

№  

Clause of the corporate code of conduct 

property  relations  with 
joint-stock 
company,  except  for  providing  services  to 
the 
(the 
  management  organization 
manager). 

the 

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 
the  management 
for 
selection  criteria 
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 

Not complied 

- 

Not complied 

- 

 
 
 
№  

Clause of the corporate code of conduct 

company’s  secretary  and  assignment  duties 
to the secretary of the company. 

51.  Availability  in  the  charter  of  the  joint-stock 
the 
company  of 
candidates  for  the  secretary  position  of  the 
company. 

the  requirements 

to 

Complied / 
 not complied 

Note 

Not complied 

- 

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 
joint-stock 
major 
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 
securities 
shares  or 
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 complied  

- 

Not complied 

- 

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 
categories 
the 
(types) 
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 

 
 
 
 
№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

Note 

acquisition  by 

publicly  traded  securities,  prior 
to  the  information  disclosure  on 
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 
positions 
the  management 
in 
bodies  of  the  open  company, 
determination  of    conditions  of 
their  authorities, 
cessation  of 
including 
of 
increase  of  the  compensations 
paid  out  to  these  persons  in  case 
of cessation of their authorities. 
- 

determination 

occupying 

Not complied 

Complied 

Paragraph  8.7  of  the  Charter  of 
OJSC “Magnit”. 

Not complied 

- 

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 
company 
disclosure 
(Regulations on information policy). 

information 

to 

Complied 

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 

Not complied 

is 

on 

Regulation 

ratified  by 

The 
the 
information  policy  of  OJSC 
“Magnit” 
the 
resolution  of 
the  board  of 
directors  of  OJSC  “Magnit”  on  
September  6,  2012,  minutes  of 
meeting  w/o  N  of  September  6, 
2012. 
Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation. 

the 

 
 
 
№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

Note 

the offered shares, including the major share 
stake, and on whether the senior officials of 
the  joint-stock  company  will  take  part  in 
acquisition  of  the  shares  offered  by  the 
company. 

60.  Availability 

of 

list 

the 

joint-stock  company 
in  the 
internal  documents 
of 
information,  documents  and  materials 
the 
which 
should  be  provided 
the 
shareholders 
questions 
general 
submitted 
shareholders’ meeting. 

to 
for  consideration  of 
to 

the 

Complied 

Paragraph 13.11 of the Charter of 
OJSC “Magnit”. 

Articles  26-28  of  the  Regulation 
the  general  shareholders’ 
on 
meeting of OJSC “Magnit”. 

Paragraphs  5.4  article  5  of 
Regulation on the OJSC “Magnit” 
information policy. 

The  Company’s  website  on  the 
Internet: 
http://www.magnit-
info.ru. 
Beginning  September  1,  2012  the 
Company  uses  for  information 
disclosure  the  following  internet 
page rendered by the information 
disclosure 
provider: 
http://www.e-
disclosure.ru/portal/company.asp
x?id=7671. 
Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation.  

the 

61.  Availability of the website of the joint-stock 
company  and  regular  disclosure  of  the 
information  about  the  joint-stock  company 
on its website.  

Complied 

Not complied 

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 
by 
joint-stock 
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 
value  of  the  shares  of  the 
joint-stock 
company 

information  about  all 

the 

Complied 

Information  disclosure  is  carried 
the 
in  accordance  with 
out 
requirements 
actual 
of 
legislation of Russian Federation  

the 

Point 3.3 of the article 3, point 4.8 
of the article 4 of the Regulations 
on the information policy of OJSC 
“Magnit”. 

 
 
 
 
 
 
 
 
 
№  

Clause of the corporate code of conduct 

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. 

Complied / 
 not complied 
Complied 

Note 

on 

Regulation 

(is  ratified  by 

The 
the 
information  policy  of  OJSC 
“Magnit” 
the 
the  board  of 
resolution  of 
directors  of  OJSC  “Magnit”  on  
September  6,  2012,  minutes  of 
meeting  w/o  N  of  September  6, 
2012. 

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. 

Complied 

Complied 

Complied 

Complied 

66.  Presence  of  a  special  department  of  the 
joint-stock 
the 
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 
enforced 
members 
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 
over 
financial  and  economic 
activity  of  OJSC  “Magnit”  as 
the 
amended 
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 

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. 

Complied 

- 

 
 
 
 
 
№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

Note 

Not complied 

- 

70.  Availability in the internal documents of the 
the  date  of 
joint-stock 
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. 

71.  Availability 

in  the 

joint-stock  company 
internal  documents  of  the  obligation  of  the 
revision and auditing department to inform 
the  audit  committee  of 
the  detected 
breaches, and in case of absence of the audit 
committee – to inform the board of directors 
of the joint-stock company. 

Complied 

Paragraph  4.9  article  3  of  the 
Regulation on the internal control 
over 
financial  and  economic 
activity of OJSC “Magnit”. 

Not complied 

- 

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 

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. 

Not complied 

- 

Complied 

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 
to 
submission 
general shareholders’ meeting. 

conclusion 

Complied 

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 
recommendations  on 
the  amount  of 
dividends (Regulations on dividend policy). 

Complied 

Regulation  on 
the  dividend 
is 
policy  of  OJSC  “Magnit” 
ratified  by  the  resolution  of  the 
board  of  OJSC  “Magnit”  on 
September  6,  2012,  minutes  w/o 

 
 
 
 
 
 
№  

Clause of the corporate code of conduct 

Complied / 
 not complied 

Note 

N as of September 6, 2012. 

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. 

it 

in 

to 

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 
company  for  release  of  the  announcements 
on  holding  of  the  general  shareholders’ 
meeting 
above 
the 
information  on  the 
joint-stock  company 
website. 

and  placing  of 

Complied  

Complied 

Paragraphs  2.4  and  2.5  of  the 
article  2  of  the  Regulation  on 
of  OJSC 
policy 
dividend 
“Magnit”. 

There are  no privileged shares in 
the Company. 

The  Regulation  on  dividend 
is 
policy  of  OJSC  “Magnit” 
posted  on  the  OJSC  “Magnit” 
website 
(http://www.magnit-
info.ru), and on the internet page 
information 
rendered  by 
the 
disclosure 
provider 
(http://www.e-
disclosure.ru/portal/company.asp
x?id=7671). 

 
 
 
 
 
1188..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   AAUUDDIITTOORR   AANNDD   TTHHEE   CCOONNSSUULLTTAANNTT   OOFF   TTHHEE  
CCOOMMPPAANNYY 

Under  the  resolution  of  the  annual  general  shareholders’  meeting  of  May  24,  2013 
(minutes of 24.05.2013) the auditing firm LLC AF “Faber Lex” was appointed as the Company 
auditor for RAS for the year 2013. 

Among  the  factors  which  were  taken  into  account  to  choose  the  auditing  firm  are 

duration, the cost of auditing services, the number of employees and their qualification. 

Information  on  the  auditor  of  the  Company  which  conducted  the  audit  on  the 
statements  of  the  Company  for  the  year  2013  in  accordance  with  the  Russian  Accounting 
Standards:  

The  auditor  of  the  Company  in  2013  was  Limited  Liability  Company  Auditing  firm 
“Faber Lex” (LLC AF “Faber Lex”), address: 144/2 Krasnykh Partizan street, Krasnodar, Russian 
Federation. 
LLC  AF  “Faber  Lex”  is  the  member  of  the  Moscow  Chamber  of  Auditors  according  and  was
included in the register of auditors and audit firms of self-regulatory organization of auditors 
on December 23, 2009 under the principal registration 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  auditor  of  the  Company  which  conducted  the  audit  on  the 

statements of the Company for the year 2013 in accordance with the IFRS: 

2013  statements  in  accordance  with  the  International  Financial  Reporting  Standards 
were  audited  by  “Ernst&Young”  Limited  liability  Company  (Ernst&Young  LLC);  address: 
building 1, 77, Sadovnicheskaya naberezhnaya, Moscow, 115035, Russian Federation. 

Ernst&Young LLC is the member of the Russian Chamber of Auditors in accordance with 
the  the  Decision  of  the  Board  of  the  Noncommercial  partnership  of  the  Russian  Chamber  of 
Auditors  as  of  December  28,  2009,  certificate  number  3028  of  December  21,  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 according to 

www.fscorp.ru 

 
 
 
 
 
 
 
 
 
 
the requirements of the Regulation on the 
information disclosure by the issuer of 
securities, approved by FFMS 
The number of license of the professional on 
the securities market 

Date of issue 
Period of validity 
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  
Without restriction on the period of validity 
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  for  the  part,  verified  by  the  auditor 
and/or appraiser; 

-  Expertise  of  the  documents  filed  to  the  registration  authority  for  the  prospectus 

registration; 

- 

Signing  of  documentation,  which  might  be  required  from  the  Company  for 

organization of stock trading with the trade organizers; 

-  Advice  services  on  securities  issue,  including  information  disclosure  on  the 

securities market according to the requirements of the legislation. 

 
 
  
  
1199..   IINNFFOORRMMAATTIIOONN   OONN   VVOOLLUUMMEESS   OOFF   TTHHEE   UUTTIILLIIZZEEDD   EENNEERRGGYY   RREESSOOUURRCCEESS  
WWIITTHHIINN  22001133  

Type of energy resources  

Utilization 
volume terms  

capacity 

in 

Utilization capacity in money 
terms, thousand rubles  

Electrical energy 

Thermal energy  

Gas  

1,500,012.8 kW 

The quantitative accounting is 
not kept 
The quantitative accounting is 
not kept  

8,312.18 

809.57 

202.82 

 
AANNNNEEXXEESS  TTOO  FFYY  22001133  AANNNNUUAALL  RREEPPOORRTT  OOFF  OOJJSSCC  ““MMAAGGNNIITT””  

ANNEX № 1: Consolidated financial statements of OJSC “Magnit” for 
the year ended on December 31, 2013. 

ANNEX № 2: Consolidated financial statements of OJSC "Magnit" for 
the year 2013 prepared in accordance with the Federal law N 208-FZ "On 
consolidated financial statements". 

ANNEX № 3: Accounting report of JSC “Tander” for the year 2013 
prepared in accordance with RAS: 
Auditor’s report of “Faber Leks” Audit Limited Liability Company of the annual 
accounting report of JSC “Tander” for the financial year 2013 
Accounting reports of JSC “Tander” for the year 2013 
Explanations to the accounting reports of JSC "Tander" for the year 2013 

ANNEX № 4: Accounting report of OJSC “Magnit” for the year 2013 
prepared in accordance with RAS:  
Auditor’s report of “Faber Leks” Audit Limited Liability Company of the annual 
accounting report of OJSC “Magnit” for the financial year 2013 
Accounting reports of CJSC “Magnit” for the year 2013 
Explanations to the balance sheet and income statement of OJSC "Magnit" for the 
year 2013