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Magnit
Annual Report 2015

MGNT · LSE Industrials
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FY2015 Annual Report · Magnit
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ooff  tthhee  BBooaarrdd  ooff  DDiirreeccttoorrss  
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RRaattiiffiieedd  bbyy  tthhee  rreessoolluuttiioonn  
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ooff  PPJJSSCC  ““MMaaggnniitt””  ooff  JJuunnee  22,,  22001166,,  
mmiinnuutteess  ww//oo  №№  ooff  JJuunnee  33,,  22001166  

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““MMAAGGNNIITT””  

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TTAABBLLEE  OOFF  CCOONNTTEENNTTSS  

11..  PPEERRFFOORRMMAANNCCEE  HHIIGGHHLLIIGGHHTTSS ......................................................................................... 3 
22..  MMIISSSSIIOONN .................................................................................................................................. 6 
33..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPEERRSSOONN  IINN  TTHHEE  PPOOSSIITTIIOONN  OOFF  AA  SSOOLLEE  EEXXEECCUUTTIIVVEE  
BBOODDYY ............................................................................................................................................. 7 
44..   IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOLLLLEEGGIIAALL   EEXXEECCUUTTIIVVEE   BBOODDYY   MMEEMMBBEERRSS  
((MMAANNAAGGEEMMEENNTT  BBOOAARRDD)) ...................................................................................................... 9 
55..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  MMEEMMBBEERRSS ............................. 16 
66..  RREEPPOORRTT  OOFF  TTHHEE  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  OONN  22001155  OOPPEERRAATTIIOONNSS ..................... 25 
77..  MMAAIINN  22001155  CCOORRPPOORRAATTEE  EEVVEENNTTSS .................................................................................. 32 
88..  PPOOSSIITTIIOONN  OOFF  TTHHEE  CCOOMMPPAANNYY  IINN  IINNDDUUSSTTRRYY ........................................................... 34 
99..  PPRRIIOORRIITTIIEESS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  OOPPEERRAATTIIOONNSS ..................................................... 49 
1100..  PPRRIIOORRIITTIIEESS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  DDEEVVEELLOOPPMMEENNTT .............................................. 52 
1111..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPAAIIDD  DDIIVVIIDDEENNDDSS ............................................................ 55 
1122..  SSEECCUURRIITTIIEESS ......................................................................................................................... 57 
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CCOOMMPPAANNIIEESS”” ............................................................................................................................ 80 
1144..   TTRRAANNSSAACCTTIIOONNSS   EEXXEECCUUTTEEDD   WWIITTHHIINN   TTHHEE   YYEEAARR   22001155   CCOONNSSIIDDEERREEDD  
RREELLAATTEEDD   PPAARRTTYY   TTRRAANNSSAACCTTIIOONNSS   AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   OONN  
““JJOOIINNTT  SSTTOOCCKK  CCOOMMPPAANNIIEESS”” ............................................................................................. 81 
1155..  MMAAIINN  RRIISSKK  FFAACCTTOORRSS  IINNHHEERREENNTT  IINN  TTHHEE  ССOOMMPPAANNYY  OOPPEERRAATTIIOONN ............... 82 
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CCOOMMPPAANNYY ............................................................................................................................... 111 
1177..  CCOORRPPOORRAATTEE  GGOOVVEERRNNAANNCCEE ...................................................................................... 116 
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CCOOMMPPAANNYY ............................................................................................................................... 126 
1199..  
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RREESSOOUURRCCEESS  WWIITTHHIINN  22001155 .................................................................................................. 128 
2200..  MMAANNAAGGEEMMEENNTT  RREESSPPOONNSSIIBBIILLIITTYY  SSTTAATTEEMMEENNTT ................................................. 129 

AANNNNEEXXEESS  TTOO  FFYY  22001155  AANNNNUUAALL  RREEPPOORRTT  OOFF  PPJJSSCC  ““MMAAGGNNIITT””  
ANNEX  No.  1:  Consolidated  financial  statements  of  PJSC  “Magnit”  for  the  year  ended  on 
December 31, 2015. 
ANNEX  No.  2:  Consolidated  financial  statements  of  PJSC  "Magnit"  for  the  year  2015 
prepared  in  accordance  with  the  Federal  law  N  208-FZ  "On  consolidated  financial 
statements". 
ANNEX No. 3: Accounting report of JSC “Tander” for the year 2015 prepared in accordance 
with RAS. 
ANNEX No. 4: Accounting report of PJSC “Magnit” for the year 2015 prepared in accordance 
with RAS. 
ANNEX  No.  5:  Transactions  executed  within  the  year  2015  considered  related  party 
transactions according to the Federal law on “Joint Stock Companies”. 
ANNEX  No.  6:  Report  on  the  compliance  with  the  principles  and  recommendations  of  the 
corporate governance code for the year 2015. 

2 

 
  
 
11..  PPEERRFFOORRMMAANNCCEE  HHIIGGHHLLIIGGHHTTSS  

2015 Key Operational Results1: 

Number of opened stores, NET 

Total number of stores,  

Selling space, thousand sq. m. 

Number of customers, million 

Convenience stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

Convenience stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

Convenience Stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

Convenience stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

1  "Magnit" group of companies 

3 

2,378 

1,250 

29 

58 

1,041 

12,089 

9,594 

219 

155 

2,121 

4,413.72 

3,119.56 

639.14 

170.18 

484.84 

3,376.86 

2,874.00 

263.05 

100.30 

139.51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
LFL Results: 

Formats 

FY 2015 - FY 20142 

# of Stores 

Average ticket 

Traffic 

Convenience Stores 

7,287  

Hypermarkets 

Magnit Family 

Cosmetics Stores 

Total 

179 

76 

910 

8,452 

8.14% 

5.53% 

4.33% 

13.24% 

7.23% 

(0.79)% 

(3.80)% 

(3.55)% 

5.62% 

(0.96)% 

Sales 

7.29% 

1.51% 

0.62% 

19.61% 

6.21% 

2 LFL calculation base includes stores (all formats), which have been opened 12 months prior to the last 
month of the reporting period. i.e. by December 1, 2014 

4 

 
 
                                                 
Convenience stores4 

Hypermarkets4 

Magnit Family4 

Drogerie stores4 

Wholesale4 

Convenience stores4 

Hypermarkets4 

Magnit Family4 

Drogerie stores4 

Wholesale4 

2015 Key Financial Results3: 

Net sales, mn RUR 

Net sales, mn US$5 

Gross profit, mn RUR 

Gross profit, mn US$ 

Gross margin, % 

EBITDAR4, mn RUR 

EBITDAR4, mn US$ 

EBITDAR4 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$ 

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 2015 of 60.9579 RUR per USD 1 
6 CJSC «MICEX Stock Exchange» as of December 30, 2015 
7 Based on the exchange rate for December 30, 2015 of 72,5066 RUR per USD 

5 

950,613.34 

701,274.95 

161,578.67 

44,825.31 

40,122.06 

2,812.35 

15,594.59 

11,504.25 

2,650.66  

735.35 

658.19 

46.14 

270,820.81 

4,442.75 

28.49% 

134,149.92 

2,200.70 

14.11% 

103,972.93 

1,705.65 

10.94% 

82,856.21 

1,359.24 

8.72% 

59,061.20 

968.89 

6.21% 

1,052,089.64 

14,510.26 

 
 
 
                                                 
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””  

6 

 
 
 
 
33..   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  of  PJSC 
“Magnit”  (hereinafter  –  the  “Company”  or  the  “Issuer”)  by  the  resolution  of  the  Board  of 
Directors  of  April  12,  2006.  On  April  6,  2015  the  Board  of  Directors  (Minutes  w/o  №  of 
06.04.2015) decided to reappoint the Chief Executive Officer.  

Biographical information on the person in the position of a sole executive body: 
Surname and first name: Sergey Galitskiy 
Date of birth: 14.08.1967 
Education:  higher  -  in  1992  graduated  from  Kuban  State  University  with  a  degree  in 

Economics. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 

1) Period: 01.04.2004 – present day 
Organization: PJSC “Magnit” 
Position: member of the Board of Directors; 
2) Period: 13.04.2006 – present day 
Organization: PJSC “Magnit” 
Position: CEO; 
3) Period: 05.08.2009 – 03.10.2014 
Organization: NP “FC “Krasnodar” 
Position: President (secondary employment); 
4)  Period: 15.07.2010 – present day 
Organization: PJSC “Magnit” 
Position: Chairman of the Management Board; 
5)  Period: 09.10.2014 – present day 
Organization: LLC “Futball Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC Bank VTB 
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s share capital: 38.6659% (as of 31.12.2015). 
Ordinary shares, owned by CEO: 38.6659% (as of 31.12.2015). 

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

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

№№  

DDaattee  ooff  
ttrraannssaaccttiioonn  

11  

2222..0011..22001155  

22  

0033..0022..22001155  

33  

1144..1122..22001155  

TTyyppee  ooff  
ttrraannssaaccttiioonn  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
AAccqquuiissiittiioonn  
ooff  sseeccuurriittiieess  

QQuuaannttiittyy  ooff  
sseeccuurriittiieess  

DDeessccrriippttiioonn  ooff  sseeccuurriittiieess  

550000,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

553300,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

22,,005544,,997799  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

7 

 
  
 
 
 
 
 
PPRRIINNCCIIPPAALL   PPRROOVVIISSIIOONNSS   OOFF   CCOOMMPPEENNSSAATTIIOONN   PPOOLLIICCYY   OOFF   TTHHEE   CCOOMMPPAANNYY  
AANNDD  ((OORR))   RREEIIMMBBUURRSSEEMMEENNTT  OOFF   EEXXPPEENNSSEESS   OOFF  AA   PPEERRSSOONN  IINN   TTHHEE   PPOOSSIITTIIOONN  OOFF   TTHHEE  
SSOOLLEE  EEXXEECCUUTTIIVVEE  BBOODDYY  OOFF  TTHHEE  CCOOMMPPAANNYY  

Under the Clause 6 of the Regulations “On the Sole Executive Body of PJSC “Magnit”, 
ratified by the resolution of the annual General Shareholders Meeting of 24.06.2010 (minutes of 
28.06.2010  and  in  previous  editions),  the  wage  rate  and  other  payments  charged  to  the  CEO 
shall be determined by the labor contract executed with the CEO. 

8 

 
  
 
44..  

IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOLLLLEEGGIIAALL   EEXXEECCUUTTIIVVEE   BBOODDYY   MMEEMMBBEERRSS  

((MMAANNAAGGEEMMEENNTT  BBOOAARRDD))    
as of December 31, 2015 

Sergey Galitskiy - Chairman of the Management Board 
Date of birth: 14.08.1967 
Education: higher - in 1992 graduated from Kuban State University with a degree in Economics. 
Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 

1) Period: 01.04.2004 – present day 
Organization: PJSC “Magnit” 
Position: member of the Board of Directors; 
2) Period: 13.04.2006 – present day 
Organization: PJSC “Magnit” 
Position: CEO; 
3) Period: 05.08.2009 – 03.10.2014 
Organization: NP “FC “Krasnodar” 
Position: President (secondary employment); 
4)  Period: 15.07.2010 – present day 
Organization: PJSC “Magnit” 
Position: Chairman of the Management Board; 
5)  Period: 09.10.2014 – present day 
Organization: LLC “Futball Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC Bank VTB 
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s share capital: 38.6659% (as of 31.12.2015). 
Ordinary shares, owned by CEO: 38.6659% (as of 31.12.2015). 

Information on the 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: 

№№  

DDaattee  ooff  
ttrraannssaaccttiioonn  

11  

2222..0011..22001155  

22  

0033..0022..22001155  

33  

1144..1122..22001155  

TTyyppee  ooff  
ttrraannssaaccttiioonn  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
AAccqquuiissiittiioonn  
ooff  sseeccuurriittiieess  

QQuuaannttiittyy  ooff  
sseeccuurriittiieess  

DDeessccrriippttiioonn  ooff  sseeccuurriittiieess  

550000,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

553300,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

22,,005544,,997799  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

Alexander Barsukov 
Date of birth: 08.07.1977 
Education: higher - in 1998 graduated from Rostov Law Institute of Ministry of Internal Affairs 
of the Russian Federation with a degree in Law. 

9 

 
  
 
 
 
 
 
Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 16.07.2008 – 19.12.2012 
Organization: JSC “Tander” 
Position: Hypermarkets Sales Director; 
2) Period: 15.07.2010 – present day 
Organization: PJSC “Magnit” 
Position: Member of the Management Board; 
3) Period: 20.12.2012 – 31.08.2015 
Organization: JSC “Tander” 
Position: Director of Hypermarkets Sales Department; 
4) Period: 01.09.2015 – 30.11.2015 
Organization: JSC “Tander” 
Position: Deputy General Director of Sales and Marketing; 
5) Period: 01.12.2015 – 11.01.2016 
Organization: JSC “Tander” 
Position: Deputy General Director of Sales; 
5) Period: 12.01.2016 – present day 
Organization: JSC “Tander” 
Position: General Director. 

Stockholding of the person in the Company’s share capital: 0.000888% (as of 31.12.2015). 
Ordinary shares owned by the person: 0.000888% (as of 31.12.2015). 

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

by the person in the position of the member of the Management Board within the reporting 
period: 

№ 

Date of 
transaction 

1 

2 

3 

4 

5 

6 

7 

8 

9 

16.01.2015 

23.01.2015 

01.04.2015 

06.04.2015 

01.07.2015 

07.07.2015 

08.07.2015 

01.10.2015 

06.10.2015 

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

Quantity of 
securities 

45 

400 

840 

840 

840 

640 

200 

840 

440 

10 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

 
 
 
 
10 

20.10.2015 

11 

21.10.2015 

12 

14.12.2015 

13 

21.12.2015 

14 

22.12.2015 

15 

24.12.2015 

16 

25.12.2015 

17 

28.12.2015 

Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Disposal of 
securities 

200 

200 

840 

1,000 

200 

300 

300 

200 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

Marina Ivanova 
Date of birth: 02.01.1964 
Education: higher - in 1990 graduated from Tajik State University n.a. Lenin with a degree in 
Chemistry and Biology Teaching. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 12.08.2008– present day 
Organization: JSC "Tander" 
Position: Business Director (Head Office); 
2) Period: 12.10.2012 – present day 
Organization: PJSC "Magnit" 
Position: Member of the Management Board; 

Stockholding of the person in the Company’s share capital: 0.001058% (as of 31.12.2015). 
Ordinary shares, owned by the person: 0.001058% (as of 31.12.2015). 

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

by the person in the position of the member of the Management Board within the reporting 
period: 

№  

Date of 
transaction 

1 

2 

3 

4 

16.01.2015 

20.01.2015 

26.03.2015 

01.04.2015 

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

Quantity of 
securities 

1,000 

236 

1,250 

840 

11 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  

 
 
 
 
 
 
5 

6 

7 

8 

9 

28.05.2015 

01.07.2015 

22.07.2015 

07.08.2015 

02.09.2015 

10 

01.10.2015 

11 

09.10.2015 

12 

11.12.2015 

13 

14.12.2015 

14 

15.12.2015 

15 

21.12.2015 

16 

28.12.2015 

securities 

Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 

sshhaarreess 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

110 

840 

1,000 

794 

18 

840 

854 

880 

840 

900 

1,300 

1,364 

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  over  the  last  five  years,  including 

secondary employment: 
1) Period: 02.07.2007 – 07.12.2010 
Organization: Commercial Joint-Stock Bank “Societe Generale Vostok Bank”, Closed Joint-
Stock Company  
Position: CEO (JSC “SGVB” Krasnodar Branch); 
2) Period: 08.12.2010 – 31.01.2011 
Organization: JSC “Tander” 
Position: Director of Assets Acquisition and Management (Head Office); 
3) Period: 01.02.2011 – 31.07.2011 
Organization: JSC “Tander” 
Position: Director of Transport (Transport Department);  
4) Period: 01.08.2011 – 14.06.2015 
Organization: JSC “Tander” 
Position: Deputy General Director of Logistics (Head Office);  
5) Period: 12.10.2012 – present day 
Organization: PJSC “Magnit" 

12 

 
 
 
Position: Member of the Management Board; 
6) Period: 15.06.2015 – present day 
Organization: JSC “Tander” 
Position: Deputy General Director of Logistics and HR (Head Office). 

Stockholding of the person in the Company’s share capital: 0.002957% (as of 31.12.2015). 
Ordinary shares, owned by the person: 0.002957% (as of 31.12.2015). 

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

by the person in the position of the member of the Management Board within the reporting 
period: 

№ 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

Date of 
transaction 

01.04.2015 

01.07.2015 

30.07.2015 

31.07.2015 

31.07.2015 

03.08.2015 

03.08.2015 

01.09.2015 

02.09.2015 

02.09.2015 

03.09.2015 

03.09.2015 

08.09.2015 

09.09.2015 

09.09.2015 

10.09.2015 

10.09.2015 

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

Quantity of 
securities 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  

840 

840 

1 

1 

1 

1 

1,681 

1 

1 

1 

1 

500 

1 

1 

1 

1 

250 

13 

 
 
 
 
18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

39 

40 

23.09.2015 

24.09.2015 

24.09.2015 

25.09.2015 

25.09.2015 

01.10.2015 

12.10.2015 

13.10.2015 

13.10.2015 

14.10.2015 

14.10.2015 

15.10.2015 

15.10.2015 

16.10.2015 

16.10.2015 

23.11.2015 

24.11.2015 

24.11.2015 

25.11.2015 

25.11.2015 

09.12.2015 

10.12.2015 

10.12.2015 

securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 

1 

1 

1 

1 

630 

840 

1 

1 

1 

1 

301 

1 

1 

1 

340 

1 

1 

1 

1 

578 

1 

1 

1 

14 

uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 

 
41 

42 

43 

44 

45 

46 

47 

48 

49 

11.12.2015 

11.12.2015 

14.12.2015 

15.12.2015 

16.12.2015 

16.12.2015 

17.12.2015 

17.12.2015 

21.12.2015 

Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 

1 

200 

840 

1 

1 

1 

1 

600 

1,300 

OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  
uunncceerrttiiffiieedd  sshhaarreess 

PPRRIINNCCIIPPAALL   PPRROOVVIISSIIOONNSS   OOFF   CCOOMMPPEENNSSAATTIIOONN   PPOOLLIICCYY   OOFF   TTHHEE   CCOOMMPPAANNYY  
((OORR))   RREEIIMMBBUURRSSEEMMEENNTT   OOFF   EEXXPPEENNSSEESS   OOFF   TTHHEE   MMEEMMBBEERRSS   OOFF   TTHHEE  
AANNDD  
MMAANNAAGGEEMMEENNTT  BBOOAARRDD  OOFF  TTHHEE  CCOOMMPPAANNYY  AANNDD  TTHHEE  AAMMOOUUNNTT  OOFF  RREEMMUUNNEERRAATTIIOONN  
((RREEIINNBBEERRSSEEMMEENNTT  OOFF  EEXXPPEENNSSEESS))  PPAAIIDD  DDUURRIINNGG  TTHHEE  RREEPPOORRTTIINNGG  YYEEAARR  

According to the Regulations “On the Collegial Executive Body (the Management 
Board) of PJSC “Magnit” the remuneration of the Management Board’s member consists of the 
remuneration under a labor contract or an additional agreement to it. The remuneration from 
the net profit of the Company according to the data of the annual accounting report can be 
annually paid to the members of the Management Board. The terms and procedure of payment 
of remuneration to the Management Board’s members shall be determined by the Board of 
Directors. According to a labor contract the wage rate for the participation in the operation of 
the Management Board constitutes 50,000 rubles per month.  

On June 4, 2015 the General Shareholders Meeting adopted a decision not to pay the 

remuneration following the results of the year (Minutes w/o № of 05.06.2015). 

The amount of the remuneration for the participation in the operation of the 

Management Board paid in 2015 constitutes 156,220,267.86 rubles.  

The compensation policy of the Company shall not provide the reimbursement of the 

expenses of the Management Board’s members related to the exercise of their functions. 

Within the 2015 year the expenses to the Management Board’s members related to the 

participation in the operation of the Management Board have not been reimbursed. 

15 

 
  
  
 
55..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  MMEEMMBBEERRSS    

as of December 31, 2015 

Khachatur Pombukhchan – the Chairman of the Board of Directors 
Date of birth: 16.03.1974. 
Education: higher - in 1996 graduated from Kuban State University with a degree in Applied 
Mathematics; in 2000 from All-Russian Distance Institute of Finance and Economics with a 
degree in Economics. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 19.06.2008 – 17.05.2012 
Organization: LLC “Magnit Finance” 
Position: General Director; 
2) Period: 25.06.2008 – 23.06.2010 
Organization: PJSC “Magnit” 
Position: Member of the Board of Directors; 
3) Period: 01.07.2008 – present day 
Organization: JSC “Tander” 
Position: Financial Director; 
4) Period: 01.07.2008 – present day 
Organization: PJSC “Magnit” 
Position: Financial Executive Officer; 
5) Period: 24.06.2010 – present day 
Organization: PJSC “Magnit” 
Position: Chairman of the Board of Directors. 

Stockholding of the person in the Company’s share capital: no share (as of 31.12.2015). 
Ordinary shares, owned by the person: no share (as of 31.12.2015). 

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

by the Chairman of the Board of Directors within the reporting period: 

№ 

Date of 
transaction 

1 

2 

3 

4 

5 

6 

22.01.2015 

16.02.2015 

20.03.2015 

23.03.2015 

01.04.2015 

22.04.2015 

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

Quantity of 
securities 

35 

2,545 

55 

1 

840 

25 

16 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

 
 
 
 
 
 
7 

8 

9 

21.05.2015 

22.06.2015 

01.07.2015 

10 

22.07.2015 

11 

20.08.2015 

12 

09.09.2015 

13 

23.09.2015 

14 

01.10.2015 

15 

06.10.2015 

16 

23.10.2015 

17 

14.12.2015 

18 

17.12.2015 

19 

21.12.2015 

20 

28.12.2015 

Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 

29 

25 

840 

25 

25 

1,800 

25 

840 

2,430 

50 

840 

890 

1,850 

1,850 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

Andrey Arutyunyan 
Date of birth: 12.01.1969. 
Education: higher – in 1993 graduated from Kuban State University with a degree in Economics. 
Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 01.12.2003 – present day. 
Organization: PJSC “Magnit”. 
Position: First Deputy CEO; 
2) Period: 25.06.2008 – present day. 
Organization: PJSC “Magnit”. 
Position: Member of the Board of Directors; 
3) Period: 01.07.2009 – present day 
Organization: JSC “Tander”. 
Position: Deputy General Director in Charge of Development.  

Shareholding of the person in the issuer’s charter capital: 0.215686% (as of 31.12.2015). 
Ordinary shares owned by the person: 0.215686% (as of 31.12.2015). 

17 

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

by the Board of Directors’ member during the reporting period: 

№  

1 

2 

3 

4 

5 

Date of 
transaction 

01.04.2015 

01.07.2015 

01.10.2015 

14.12.2015 

21.12.2015 

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

Quantity of 
securities 

840 

840 

840 

840 

1,300 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

Alexey Pshenichniy  
Date of birth: 23.02.1967  
Education: higher – in 1990 graduated from Krasnodar State Institute of Physical Culture with 
a degree in Teaching and Organization of health and fitness activities and tourism; additional 
(to higher) education – in 2004 graduated from Academy of National Economy under the 
Government of the Russian Federation, Master of Business Administration (MBA) degree. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1)Period: 01.02.2010 - present day 
Organization: Limited Liability Company “Bazis” 
Position: Director (secondary employment); 
2) Period: 01.02.2010 – present day 
Organization: Limited Liability Company “Yunior” 
Position: Director (secondary employment); 
3) Period: 01.01.2004 - present day 
Organization: Limited Liability Company “Sports goods retail chain “Visshaya LIGA”” 
Position: Director (secondary employment);  
4) Period: 13.12.2012 – present day 
Organization: Limited Liability Company “Sport Plyus” 
Position: Director (secondary employment); 
5) Period: 29.05.2014 - present day 
Organization: PJSC “Magnit” 
Position: Member of the Board of Directors.  

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

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

18 

 
 
 
 
 
  
  
Sergey Galitskiy  
Date of birth: 14.08.1967 
Education: higher - in 1992 graduated from Kuban State University with a degree in Economics. 
Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 

1) Period: 01.04.2004 – present day 
Organization: PJSC “Magnit” 
Position: member of the Board of Directors; 
2) Period: 13.04.2006 – present day 
Organization: PJSC “Magnit” 
Position: CEO; 
3) Period: 05.08.2009 – 03.10.2014 
Organization: NP “FC “Krasnodar” 
Position: President (secondary employment); 
4)  Period: 15.07.2010 – present day 
Organization: PJSC “Magnit” 
Position: Chairman of the Management Board; 
5)  Period: 09.10.2014 – present day 
Organization: LLC “Futball Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC Bank VTB 
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s share capital: 38.6659% (as of 31.12.2015). 
Ordinary shares, owned by CEO: 38.6659% (as of 31.12.2015). 

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

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

№№  

DDaattee  ooff  
ttrraannssaaccttiioonn  

11  

2222..0011..22001155  

22  

0033..0022..22001155  

33  

1144..1122..22001155  

TTyyppee  ooff  
ttrraannssaaccttiioonn  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
DDiissppoossaall  ooff  
sseeccuurriittiieess  
AAccqquuiissiittiioonn  
ooff  sseeccuurriittiieess  

QQuuaannttiittyy  ooff  
sseeccuurriittiieess  

DDeessccrriippttiioonn  ooff  sseeccuurriittiieess  

550000,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

553300,,000000  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

22,,005544,,997799  

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  sshhaarreess  

Alexander Zayonts 
Date of birth: 10.01.1967 
Education: higher – graduated from Moscow Institute of Chemical Engineering n.a. D.I. 
Mendeleev with a degree in Chemical process engineering. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 09.01.2008 – present day 
Organization: LLC "Domashniy Interier" 
Position: General Director; 

19 

 
 
 
 
 
 
2) Period: 01.12.2009 – September 2013 
Organization: LLC "Obiedinennye resursy" 
Position: Member of the Board of Directors; 
3) Period: 24.06.2010 – present day 
Organization: PJSC "Magnit" 
Position: Member of the Board of Directors; 
4) Period: 13.04.2012 – present day 
Organization: LLC “EDELVEIS” (secondary employment) 
Position: General Director. 

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

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

Aleksandr Aleksandrov 
Date of birth: 22.11.1975 
Education: higher - graduated from Institute of International Law, Economics, Liberal Arts and 
Management n.a. K.V.Rossinskigo with a degree in Law.  

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 09.04.2004– present day 
Organization: Limited Liability Company “Yuzhnaya Torgovaya Companiya” 
Position: General Director (secondary employment); 
2) Period: 05.01.2005 – present day 
Organization: Limited Liability Company “YUTKO-REGION” 
Position: Director (secondary employment); 
3) Period: 04.06.2015 – present day 
Organization: PJSC "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 Board of Directors’ member within the reporting period: within the reporting period no 
transactions of acquisition/disposal of the Company’s shares were made. 

Aslan Shkhachemukov 
Date of birth: 22.08.1962 
Education: higher – in 1987 graduated from Krasnodar Polytechnic Institute of the Order of the 
Red Banner of Labor  with a degree in Industrial Engineering. 

Positions  held  in  the  Company  and  other  companies  over  the  last  five  years,  including 

secondary employment: 
1) Period: 01.10.2007 – 10.03.2012 
Organization: JSC “Tander” 

20 

 
 
 
 
 
 
 
Position: Deputy General Director; 
2) Period: 23.06.2011 – present day 
Organization: PJSC ”Magnit” 
Position: Member of the Board of Directors; 
3) Period: 11.03.2012 – 31.05.2015 
Organization: JSC “Tander” 
Position: Deputy General Director of Economic Security and Organizational Issues. 
4) Period: 01.06.2015– 10.01.2016 
Organization: JSC “Tander” 
Position: Deputy General Director of Economic Security and Organizational Issues, GR and 
PR. 
5) Period: 11.01.2016– present day 
Organization: JSC “Tander” 
Position: Deputy General Director of Security, Legal Assistance, GR and PR. 

Shareholding of the person in the issuer’s charter capital: 0.009165% (as of 31.12.2015). 
Ordinary shares owned by the person: 0.009165% (as of 31.12.2015). 

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

by the Board of Directors’ member within the reporting period: 

№ 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

Date of 
transaction 

01.04.2015 

01.07.2015 

03.07.2015 

03.07.2015 

06.07.2015 

06.07.2015 

07.07.2015 

08.07.2015 

08.07.2015 

09.07.2015 

10.07.2015 

13.07.2015 

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

Quantity of 
securities 

840 

840 

20 

1,000 

160 

160 

270 

100 

720 

110 

100 

322 

21 

Description of securities 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

 
 
 
 
13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

13.07.2015 

14.07.2015 

17.07.2015 

27.08.2015 

28.08.2015 

31.08.2015 

31.08.2015 

01.09.2015 

02.09.2015 

03.09.2015 

03.09.2015 

04.09.2015 

04.09.2015 

07.09.2015 

07.09.2015 

08.09.2015 

08.09.2015 

09.09.2015 

09.09.2015 

10.09.2015 

10.09.2015 

11.09.2015 

11.09.2015 

Disposal of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Disposal of 
securities 

320 

310 

860 

5,865 

158 

150 

308 

5,689 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

2 

22 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

 
36 

37 

38 

39 

40 

14.09.2015 

14.09.2015 

01.10.2015 

14.12.2015 

21.12.2015 

Acquisition of 
securities 
Disposal of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 
Acquisition of 
securities 

2 

2 

840 

840 

1,300 

OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 
OOrrddiinnaarryy  rreeggiisstteerreedd  uunncceerrttiiffiieedd  
sshhaarreess 

PPRRIINNCCIIPPAALL   PPRROOVVIISSIIOONNSS   OOFF   CCOOMMPPEENNSSAATTIIOONN   PPOOLLIICCYY   OOFF   TTHHEE   CCOOMMPPAANNYY  
AANNDD   ((OORR))   RREEIIMMBBUURRSSEEMMEENNTT   OOFF   EEXXPPEENNSSEESS   OOFF   TTHHEE   BBOOAARRDD   OOFF   DDIIRREECCTTOORRSS’’  
MMEEMMBBEERRSS   OOFF   TTHHEE   CCOOMMPPAANNYY   AANNDD   TTHHEE   AAMMOOUUNNTT   OOFF   RREEMMUUNNEERRAATTIIOONN  
((RREEIINNBBEERRSSEEMMEENNTT  OOFF  EEXXPPEENNSSEESS))  PPAAIIDD  DDUURRIINNGG  TTHHEE  RREEPPOORRTTIINNGG  YYEEAARR  

According to the Regulations “On the Board of Directors of PJSC “Magnit”, ratified by 
the resolution of the annual General Shareholders Meeting of 04.06.2015 (minutes of 05.06.2015), 
remuneration  of  the  Board  of  Directors’  members  shall  be  paid  upon  the  resolution  of  the 
General Shareholders Meeting in the form of remuneration for participation in the operation of 
the Board of Directors and remuneration for the achieved results. 

The remuneration for the participation in the Board of Directors’ operation amounts to 

120,000 (one hundred and twenty thousand) rubles per month. 

The remuneration to the independent director for participation in the Board of Directors’ 

operation amounts to 30,000 (thirty thousand) US dollars per year, additionally  

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

each meeting of the Board of Directors, held in the form of physical presence,  

 -  500  (five  hundred)  US  dollars  for  participation,  by  means  of  directing  the  written 
opinion, in each meeting of the Board of Directors held in the form of physical presence, or for 
participation in each meeting of the Board of Directors held in absentia form.  

Year-end bonus may be additionally paid to the remuneration of the Board of Directors’ 
members.  The  fixed  amount  of  year-end  bonus  shall  be  paid  to  the  members  of  the  Board  of 
Directors after the approval of corresponding annual financial statements by the decision of the 
General Shareholders Meeting of the Company. 

In  case  of  absence  of  net  profit  (profit  for  the  distribution)  in  the  Company  the 
remuneration to the members of the Board of Directors (remuneration for the participation in 
the operation of the Board of Directors, year-end bonus) shall not be paid. 

The members of the Board of Directors shall not be entitled to receive remuneration and 
(or) reimbursement of expenses for the performance of their duties in any way and form, for the 
adoption of decisions by the Board of Directors or by other authorities of the Company, as well 
as  for  the  exercise  of  their  rights  and  duties  as  a  member  of  the  Board  of  Directors,  for  the 
except of remuneration and (or) reimbursement of expenses, received upon the decision of the 
General Shareholders Meeting.  

On June 4, 2015 the General Shareholders Meeting made a decision not to pay year-end 

bonus (minutes of 05.06.2015) 

23 

 
 
  
 
 
In 2015 the remuneration for the participation in the operation of the Board of Directors 
within  2014  year  in  the  amount  of  13,762,005.30  rubles  (upon  the  resolution  of  the  General 
Shareholders Meeting of 04.06.2015 (minutes w/o № of 05.06.2015) was paid to the members of 
the Board of Directors and salary to the members of the Board of Directors, who are employed 
in  the  Company,  as  well  as  who  work  in  secondary  employment,  in  the  amount  of  96,048.67 
rubles  (the  amount  doesn’t  include  the  remuneration  to  Sergey  Galitskiy  as  the  CEO  and  the 
Chairman of the Management Board of the Company). 

According to the Regulations “On the Board of Directors of PJSC “Magnit”, ratified by 
the  resolution  of  the  annual  General  Shareholders  Meeting  of  04.06.2015  (minutes  w/o  №  of 
05.06.2015),  the  Company  shall  reimburse  the  expenses  of  the  members  of  the  Board  of 
Directors which are directly related to the exercise of their duties, including: 

-  Expenses related to traveling to the place of the meeting of the Board of Directors; 
-  Expenses related to accommodation during the period of holding of the meeting of 

the Board of Directors; 
-  Representational expenses; 
-  Expenses related to the expert consultation on the issues considered at the Board of 
Directors’ meetings, as well as on translation of the documents/materials presented 
to the members of the Board of Directors.  

The amount of such expenses should be preliminarily agreed with the Chairman of the 
Board of Directors, Chairman of the Revision Committee. The reimbursement of expenses shall 
be  made  via  cash  register  of  the  Company  based  on  the  application  on  reimbursement  of 
expenses  made  by  the  member  of  the  Board  of  Directors.  The  original  documents  confirming 
actual  incurred  expenses  (tickets,  bills,  receipts,  etc.)  shall  be  necessarily  attached  to  the 
application.  The  Board  of  Directors  may  adopt  a  decision  on  refusal  of  reimbursement  of 
expenses  incurred  by  the  Board  of  Directors’  member  at  its  meeting  by  majority  of  votes  of 
elected members, if it is established that this member of the Board of Directors acted against the 
interests of the Company. 

During  2015  year  the  expenses  related  to  the  exercise  of  duties  of  the  members  of  the 

Board of Directors of PJSC “Magnit” have not been reimbursed.  

24 

 
  
66..  RREEPPOORRTT  OOFF  TTHHEE  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  OONN  22001155  OOPPEERRAATTIIOONNSS  

The structure of the Board of Directors, elected by the annual General Shareholders 

Meeting on May 29, 2014 (minutes of 30.05.2014): 

№ 

Full name of a member of the Board of Directors 

Date of birth 

1 

2 

3 

4 

5 

6 

7 

Andrey Arutyunyan 

Alexey Pshenichnyi 

Sergey Galitskiy 

Alexander Zayonts 

Alexey Makhnev  

Khachatur Pombukhchan 

Aslan Shkhachemukov 

12.01.1969 

23.02.1967 

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 June 4, 2015 (minutes of 05.06.2015): 

№ 

Full name of a member of the Board of Directors 

Date of birth 

1 

2 

3 

4 

5 

6 

7 

Andrey Arutyunyan 

Alexey Pshenichniy 

Sergey Galitskiy 

Alexander Zayonts 

Aleksandr Aleksandrov  

Khachatur Pombukhchan 

Aslan Shkhachemukov 

12.01.1969 

23.02.1967 

14.08.1967 

10.01.1967 

22.11.1975 

16.03.1974 

22.08.1962 

The  current  structure  of  the  Board  of  Directors  includes  three  independent  directors  -  

Alexey Pshenichniy, Alexander Zayonts, Aleksandr Aleksandrov. 

Khachatur  Pombukhchan  was  elected  as  a  Chairman  of  the  Board  of  Directors  by  the 
unanimous  resolution  at  the  first  Board  of  Directors’  meeting  as  of  June  17,  2015,  Aslan 
Shkhachemukov as a Deputy Chairman and Andrey Arutyunyan as a Secretary of the Board of 
Directors. 

The  Board  of  Directors  of  the  Company  operated  under  the  Law  “On  Joint-Stock 
Companies”,  the  Charter  of  the  Company,  the  Regulations  on  the  Board  of  Directors  of  PJSC 
“Magnit” and the Regulations on the Committees of the Board of Directors. 

According to the provisions of the corporate documents the committees of the Board of 
Directors  were  formed  to  provide  its  operating  efficiency  and  to  prepare  the  most  important 
issues. 

25 

 
 
 
 
 
 
 
According to the resolution of the Board of Directors as of June 17, 2015 the membership 

of the committees are formed as follows:  

HR and Remuneration Committee of the Board of Directors: 

Full name of a member of the Board of 
Directors 

Position in the committee 

Aleksandr Aleksandrov 

member of the committee  

Alexey Pshenichniy 

Alexander Zayonts 

chairman of the committee 

member of the committee 

№ 

1 

2 

3 

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 

chairman of the committee 

Aleksandr Aleksandrov 

member of the committee 

Alexey Pshenichniy 

member of the committee 

The meetings of the committees are held as and when required, but not less than 1 (One) 

time per year.  

All the members of the correspondent committees participated in all the meetings of the 

Board of Directors’ committees, which had been held within the reporting period. 

Within 2015 year the Board of Directors held 14 meetings and considered 81 issues. All 

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

Information on the presence of directors in the meetings of the Board of Directors in 

2015: 

Full name of a member of 
the Board of Directors 

Andrey Arutyunyan 

Alexey Pshenichniy 

Sergey Galitskiy 

Alexander Zayonts 

Alexey Makhnev  

Khachatur 
Pombukhchan 

Aslan Shkhachemukov 

Aleksandr Aleksandrov 

Status 

Participation in the meeting 

Independent 

Executive 

- 

+ 

- 

+ 

+ 

- 

- 

+ 

+ 

- 

+ 

- 

- 

+ 

- 

- 

26 

Total 
number* 

14 of 14 

14 of 14 

13 of 13 

14 of 14 

5 of 5 

14 of 14 

14 of 14 

9 of  9 

Physical 
presence 

In 
absentia 

14 

14 

13 

14 

5 

14 

14 

9 

- 

- 

- 

- 

- 

- 

- 

- 

 
 
 
 
 
 
 
*in this context the indication (5 of 4) will signify that the director may participate (may adopt 
decisions on the issues raised for voting) in 5 meetings and participated in 4 of them. 

Main issues considered by the Board of Directors in 2015: 

Date of the 
meeting 

04.02.2015 

04.02.2015 

04.02.2015 

06.04.2015 

06.04.2015 

06.04.2015 

Considered issues 

The  nominees  to  the  Board  of  Directors  were  considered  and  enrolled  on  a 
voter list for election at the annual General Shareholders Meeting. 
The  nominees  to  the  position  of  auditor  were  considered  and  enrolled  on  a 
voter list for election at the annual General Shareholders Meeting. 
Business priorities of PJSC “Magnit” for 2015 year and the first quarter of 2015 
year were determined. 
The  decision  on  calling  of  the  annual  General  Shareholders  Meeting  was 
adopted. 
The  recommendations  to  the  General  Shareholders  Meeting  on  the  profit 
distribution,  including  the  dividend  amount  on  PJSC  “Magnit”  shares  and 
procedure  of  its  payment,  and  loss  of  the  Company  following  the  results  of 
2014 financial year were approved. 
The  annual report  of PJSC  “Magnit” for  2014  financial  year was  preliminarily 
approved  and  submitted  for  consideration  of  the  General  Shareholders 
Meeting. 

06.04.2015 

The amount of remuneration for the auditor’s services was determined. 

06.04.2015 

06.04.2015 

06.04.2015 

06.04.2015 

The decision on determination of the price of the transactions the approval of 
which  as  major  related-party  transactions  is  included  to  the  agenda  of  the 
General Shareholders Meeting of PJSC “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 PJSC “Magnit” was adopted. 
The  decision  on  the  extension  of  the  powers  of  the  Chief  Executive  Officer  of 
PJSC “Magnit” for another term was adopted. 
Business  priorities  of  PJSC  “Magnit”  for  the  second  quarter  of  2015  were 
determined. 

28.05.2015 

The Regulations on the Internal Audit of PJSC “Magnit” were ratified. 

17.06.2015 

17.06.2015 

17.06.2015 

The Chairman of the Board of Directors, the Deputy Chairman and the 
Secretary of the Board of Directors of PJSC “Magnit” were elected. 
The members of the Audit Committee of the Board of Directors of PJSC 
“Magnit” and its Chairman were elected.  
The members of the HR and Remuneration Committee of the Board of 
Directors of PJSC “Magnit” and its Chairman were elected.  

17.06.2015 

The members of the Management Board of PJSC “Magnit” were elected.  

07.07.2015 

07.07.2015 

Business priorities of PJSC “Magnit” for the third quarter of 2015 year were 
determined.  
The holding by the Chief Executive Officer (the Chairman of the Management 
Board) of PJSC “Magnit” of other offices in the management bodies of other 
companies was approved. 

27 

 
 
30.07.2015 

30.07.2015 

30.07.2015 

28.09.2015 

28.09.2015 

29.10.2015 

29.10.2015 

29.10.2015 

29.10.2015 

The recommendations to the General Shareholders Meeting on the dividend 
amount on PJSC “Magnit” shares and procedure of its payment following the 
results of the 6 months of 2015 financial year were approved.  
The decision on calling of the extraordinary General Shareholders Meeting of 
PJSC “Magnit” was adopted.  
The decision on determination of the price of the transactions the approval of 
which as major related-party transactions is included to the agenda of the 
General Shareholders Meeting of PJSC “Magnit” was adopted.  
Business priorities of PJSC “Magnit” for the fourth quarter of 2015 year were 
determined.  
The Program of exchange-traded bonds of PJSC “Magnit” and the Prospectus 
of exchange-traded bonds of PJSC “Magnit” were approved. 
The recommendations to the General Shareholders Meeting on the dividend 
amount on PJSC “Magnit” shares and procedure of its payment following the 
results of the 9 months of 2015 financial year were approved.  
The decision on calling of the extraordinary General Shareholders Meeting of 
PJSC “Magnit” was adopted. 
The decision on determination of the price of the transactions the approval of 
which as major related-party transactions is included to the agenda of the 
General Shareholders Meeting of PJSC “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 PJSC “Magnit” was adopted.  

06.11.2015 

The amount of remuneration for the auditor’s services was determined.  

16.12.2015 

The Code of Business Ethics of PJSC “Magnit” was ratified. 

16.12.2015 

The head of the Internal Audit Department of PJSC “Magnit” was appointed. 

16.12.2015 

The business plan of the Internal Audit Department of PJSC “Magnit” for 2016 
year was approved. 

Besides, within the reporting period the issues related to determination of the position of 
PJSC “Magnit” representative on realization of the voting rights on the Company’s stocks and 
shares  in  other  companies  were  examined  by  the  Board  of  Directors  of  PJSC  “Magnit”  in 
accordance  with  the  Clause  14.2  of  the  Charter.  Thus,  the  meetings  on  the  issues  concerning 
determination  of  the  position  of  PJSC  “Magnit”  representative  on  realization  of  the  voting 
rights on the Company’s shares of JSC “Tander”, stock in Retail import LLC, LLC “Tandem”, 
LLC “Alcotrading” were held in February, March, April, May, June, July, September, October, 
and December of 2015 year. 

The performance evaluation of the Board of Directors 
Within  the  reporting  period  the  HR  and  Remuneration  Committee  of  the  Board  of 
Directors  in  accordance  with  its  competence  evaluated  the  performance  of  the  Board  of 
Directors. 

The  committee  evaluated:  the  professional  skills  of  the  members  of  the  Board  of 
Director, their experience and knowledge, the presence/absence of interest conflicts during the 
participation  in  the  operation  of  the  Board  of  Directors,  the  correspondence  of  numeral 
composition  of  the  Board  of  Directors  to  the  needs  of  the  Company  and  interests  of  the 

28 

 
 
 
shareholders,  the  attendance  in  the  meetings  of  the  board  and  contribution  of  time  for  the 
shareholders,  the  attendance  in  the  meetings  of  the  board  and  contribution  of  time  for  the 
shareholders,  the  attendance  in  the  meetings  of  the  board  and  contribution  of  time  for  the 
rticipation in the meetings, the operating efficiency of the chairman of the 
rticipation in the meetings, the operating efficiency of the chairman of the 
preparation to the participation in the meetings, the operating efficiency of the chairman of the 
Board  of  Directors,  the  effectiveness  of  incentive  system  of  the  Board  of  Directors’  members. 
Board  of  Directors,  the  effectiveness  of  incentive  system  of  the  Board  of  Directors’  members. 
Board  of  Directors,  the  effectiveness  of  incentive  system  of  the  Board  of  Directors’  members. 
The committee evaluated the correspondence of the members of the Board of Directors t
The committee evaluated the correspondence of the members of the Board of Directors to the 
The committee evaluated the correspondence of the members of the Board of Directors t
independence criteria, determined by the Listing Rules of CJSC “MICEX Stock Exchange” and 
independence criteria, determined by the Listing Rules of CJSC “MICEX Stock Exchange” and 
independence criteria, determined by the Listing Rules of CJSC “MICEX Stock Exchange” and 
stock  companies  by  the  Letter  of 
Corporate  Governance  Code,  recommended  to  the  joint-stock  companies  by  the  Letter  of 
еру  Corporate  Governance  Code,  recommended  to  the  joint
the Bank of Russia as of 10.04.2014 №06-52/2463. 
the Bank of Russia as of 10.04.2014 №06
ed that operating efficiency of the current membership of the 
The committee determined that operating efficiency of the current membership of the 
The committee determin

Board of Directors corresponds to the nature and range of activity of the Company, needs of the 
Board of Directors corresponds to the nature and range of activity of the Company, needs of the 
Board of Directors corresponds to the nature and range of activity of the Company, needs of the 
Company and interests of the shareholders. 
Company and interests of the shareholders.

results in 2015: 
The management of the Company achieved the following results in 2015:
The management of the Company achieved the following 

increased by 24.50% from 763,527.25 million rubles in 2014 
1. Revenue of the Company8 increased by 24.50% from 763,527.25 million rubles in 2014 
1. Revenue of the Company
to 950,613.34 million rubles in 2015. Top line growth was due to an increase in selling space as 
to 950,613.34 million rubles in 2015. Top line growth was due to an increase in selling space as 
to 950,613.34 million rubles in 2015. Top line growth was due to an increase in selling space as 
well as to a 6.21% increase of like-for-like sales (including VAT).  
well as to a 6.21% increase of like

In 2015 "Magnit" remained the leader of the Russian food retail in terms of revenue as 
In 2015 "Magnit" remained the leader of the Russian food retail in terms of revenue as 
In 2015 "Magnit" remained the leader of the Russian food retail in terms of revenue as 

well as number of stores, selling space and capitalization. 
well as number of stores, selling space and capitalization.

2.  During  2015  the  Company  added  2,378  stores  (1,250  convenience  stores,  29 
2.  During  2015  the  Company  added  2,378  stores  (1,250  convenience  stores,  29 
2.  During  2015  the  Company  added  2,378  stores  (1,250  convenience  stores,  29 
“Magnit Family” stores and 1,041 drogerie stores). The total store base as of 
“Magnit Family” stores and 1,041 drogerie stores). The total store base as of 
hypermarkets, 58 “Magnit Family” stores and 1,041 drogerie stores). The total store base as of 
December  31,  2015  reached  12,089  stores  (9,594  convenience  stores,  219  hypermarkets,  155 
December  31,  2015  reached  12,089  stores  (9,594  convenience  stores,  219  hypermarkets,  155 
December  31,  2015  reached  12,089  stores  (9,594  convenience  stores,  219  hypermarkets,  155 
“Magnit Family” stores and 2,121 drogerie stores). Total selling space of the stores increased by 
“Magnit Family” stores and 2,121 drogerie stores). Total selling space of the stores incr
“Magnit Family” stores and 2,121 drogerie stores). Total selling space of the stores incr
22.92% from 3,590.64 thousand sq. m. to 4,413.72 thousand sq. m. 
22.92% from 3,590.64 thousand sq. m. to 4,413.72 thousand sq. m.

3.  Number  of  customers  increased  by  14.70%  from  2,944.12  million  in  2014  to  3,376.86 
3.  Number  of  customers  increased  by  14.70%  from  2,944.12  million  in  2014  to  3,376.86 
3.  Number  of  customers  increased  by  14.70%  from  2,944.12  million  in  2014  to  3,376.86 

million in 2015. 

“Magnit” Group of companies or “the Company” 
The information is provided with regard to PJSC “Magnit” and its subsidiaries (hereinafter – “Magnit” Group of companies or “the Company” 

8 The information is provided with regard to PJSC “Magnit”
or “Magnit”) 

29 

 
 
 
 
 
 
 
                                                
 
         
 
4. Sales of private label products as a % of sales in 2015 amounted to 10.99%, the number 
4. Sales of private label products as a % of sales in 2015 amounted to 
4. Sales of private label products as a % of sales in 2015 amounted to 
of private label SKUs in 2015 amounted to 596. The Company will continue to increase the sales 
of private label SKUs in 2015 amounted to 596. The Company will continue to increase the sales 
of private label SKUs in 2015 amounted to 596. The Company will continue to increase the sales 
of private label products primarily through their expansion in hypermarkets. 
of private label products primarily through their expansion in hypermarkets.
of private label products primarily through their expansion in hypermarkets.

5.  In  2015  the  Company  opened  six  distribution  centers: Astrakhan, Krasnodar,  Penza, 
5.  In  2015  the  Company  opened  six  distribution  centers: Astra
5.  In  2015  the  Company  opened  six  distribution  centers: Astra
Perm, Smolensk and Tyumen. The launch of the new distribution centers improved the quality 
Perm, Smolensk and Tyumen. The launch of the new distribution centers improved the quality 
Perm, Smolensk and Tyumen. The launch of the new distribution centers improved the quality 
of  service  in  the  Southern,  Volga,  Central  and  Urals  regions.  Total  space  of  33  distribution 
of  service  in  the  Southern,  Volga,  Central  and  Urals  regions.  Total  space  of  33  distribution 
of  service  in  the  Southern,  Volga,  Central  and  Urals  regions.  Total  space  of  33  distribution 
centers as of December 31, 2015 stood at about 1,300 thousand sq. m. 
centers as of December 31, 2015 stood at about 1

6. During the reporting year the fleet of the Company’s vehicles decreased by 56 trucks, 
6. During the reporting year the fleet of the Company’s vehicles decreased by 56 trucks, 
6. During the reporting year the fleet of the Company’s vehicles decreased by 56 trucks, 
total number of vehicles amounted to 5,882. Magnit continued to make efficiency improvements 
total number of vehicles amounted to 5,882. Magnit continued to make efficiency improvements 
total number of vehicles amounted to 5,882. Magnit continued to make efficiency improvements 
to its logistics network. 

creased  the  share  of  products  processed  via  its  distribution 
7.  In  2015  the  Company  increased  the  share  of  products  processed  via  its  distribution 
7.  In  2015  the  Company  in

centers from 86% in 2014 to 87%, which is also one of the gross margin drivers. 
centers from 86% in 2014 to 87%, which is also one of the gross margin drivers.
centers from 86% in 2014 to 87%, which is also one of the gross margin drivers.

8.  The  Company was  actively  working with  its employees  increasing  their  loyalty  and 
8.  The  Company was  actively  working with  its employees  increasing  their  loyalty  and 
8.  The  Company was  actively  working with  its employees  increasing  their  loyalty  and 
As  of  December  31,  2015  the  total  number  of  the  Company’s 
developing  corporate  culture. 
developing  corporate  culture.  As  of  December  31,  2015  the  total  number  of  the  Company’s 
store  personnel;  40,369  people 
employees exceeded 265  thousand,  out  of which  194,723 are  in-store  personnel;  40,369  people 
employees exceeded 265  thousand,  out  of which  194,723 are  in
engaged  in  distribution;  19,108  people  in  regional  branches,  9,342  are  employees  of  the  head 
engaged  in  distribution;  19,108  people  in  regional  branches,  9,342  are  employees  of  the  head 
engaged  in  distribution;  19,108  people  in  regional  branches,  9,342  are  employees  of  the  head 
other personnel. Average monthly salary in the Company in 2015 amounted 
other personnel. Average monthly salary in the Company in 2015 amounted 
office and 2,440 – other personnel. Average monthly salary in the Company in 2015 amounted 
to 29 636 rubles. 

In 2015 the average number of employees of "Magnit" group of companies amounted to 
In 2015 the average number of employees of "Magnit" group of companies amounted to 
In 2015 the average number of employees of "Magnit" group of companies amounted to 
232,159 people. Based on the publicly available information the management of the Company 
232,159 people. Based on the publicly available information the management 
232,159 people. Based on the publicly available information the management 
assumes that PJSC “Magnit” is the largest private employer in Russia. 
assumes that PJSC “Magnit” is the largest private employer in Russia.

9. LFL revenue growth in 2015 vs. 2014 in ruble terms amounted to 6.21%, LFL average 
9. LFL revenue growth in 2015 vs. 2014 in ruble terms amounted to 6.21%, LFL average 
9. LFL revenue growth in 2015 vs. 2014 in ruble terms amounted to 6.21%, LFL average 

ticket increased by 7.23% and LFL traffic decreased by 0.96%. 
ticket increased by 7.23% and LFL traffic decreased by 0.96%.

30 

 
 
 
 
 
 
 
 
 
 
 
ased from 28.88% in 2014 to 28.49% in 2015 primarily due to the 
10. Gross margin decreased from 28.88% in 2014 to 28.49% in 2015 primarily due to the 
10. Gross margin decre
price investments and consumer trading down. Gross profit in rubles increased by 22.81% from 
price investments and consumer trading down. Gross profit in rubles increased by 22.81% from 
price investments and consumer trading down. Gross profit in rubles increased by 22.81% from 
220,520.56 million RUR (US$ 5,739.49 million) to 270,820.81 million RUR (US$ 4,442.75 million). 
220,520.56 million RUR (US$ 5,739.49 million) to 270,820.81 million RUR (US$ 4,442.75 million).
220,520.56 million RUR (US$ 5,739.49 million) to 270,820.81 million RUR (US$ 4,442.75 million).

11. EBITDA increased by 21.03% from 85,909.67 million RUR (US$ 2,235.97 million) in 
. EBITDA increased by 21.03% from 85,909.67 million RUR (US$ 2,235.97 million) in 
. EBITDA increased by 21.03% from 85,909.67 million RUR (US$ 2,235.97 million) in 
2014  to  103,972.93  million  RUR  (US$  1,705.65  million)  in  2015.  EBITDA  margin  in  2015 
2014  to  103,972.93  million  RUR  (US$  1,705.65  million)  in  2015.  EBITDA  margin  in  2015 
2014  to  103,972.93  million  RUR  (US$  1,705.65  million)  in  2015.  EBITDA  margin  in  2015 
amounted  to  10.94%.  Net  debt/EBITDA  ratio  (in  ruble  terms)  at  the  end  of  2015  amounted  to 
amounted  to  10.94%.  Net  debt/EBITDA  ratio  (in  ruble  terms)  at  the  end  of  2015  amounted  to
amounted  to  10.94%.  Net  debt/EBITDA  ratio  (in  ruble  terms)  at  the  end  of  2015  amounted  to
0.92. 

12.  Net  income  in  2015  increased  by  23.85%  and  amounted  to  59,061.20  million  RUR 
12.  Net  income  in  2015  increased  by  23.85%  and  amounted  to  59,061.20  million  RUR 
12.  Net  income  in  2015  increased  by  23.85%  and  amounted  to  59,061.20  million  RUR 
(US$  968.89  million)  vs.  47,685.84  million  RUR  (US$  1,241.12  million)  in  2014.  Net  income 
(US$  968.89  million)  vs.  47,685.84  million  RUR  (US$  1,241.12  million)  in  2014.  Net  income 
(US$  968.89  million)  vs.  47,685.84  million  RUR  (US$  1,241.12  million)  in  2014.  Net  income 
margin in 2015 amounted to 6.21%. 
margin in 2015 amounted to 6.21%.

income  in  dividends  for  the  9  months  2015. 
13.  The  Company  paid  59%  of  its  net  income  in  dividends  for  the  9  months  2015. 
13.  The  Company  paid  59%  of  its  net 
Dividend  per  share  amounted  to  268.17  rubles  (accumulatively,  including  88.4  rubles  for  the 
Dividend  per  share  amounted  to  268.17  rubles  (accumulatively,  including  88.4  rubles  for  the 
Dividend  per  share  amounted  to  268.17  rubles  (accumulatively,  including  88.4  rubles  for  the 
first half of 2015 and 179.77 rubles for the third quarter 2015). 
first half of 2015 and 179.77 rubles for the third quarter 2015).

rs  the  achieved  financial  and 
Overall,  the  Board  of  Directors  of  the  Company  considers  the  achieved  financial  and 
Overall,  the  Board  of  Directors  of  the  Company  conside

economic results positive and in line with 2015 targets. 
economic results positive and in line with 2015 targets.

Following the results of the conducted work the Board of the Company’s directors 
Following the results of the conducted work the Board of the Company’s directors 
Following the results of the conducted work the Board of the Company’s directors 
recommends the annual general shareholders’ meeting to approve the performance of the 
recommends the annual general shareholders’ meeting to approve the performance of the 
recommends the annual general shareholders’ meeting to approve the performance of the 
Company’s management bodies during 2015 and to ratify 2015 annual report submitted for 
Company’s management bodies during 2015 and to ratify 2015 annual report submitted for 
Company’s management bodies during 2015 and to ratify 2015 annual report submitted for 
the meeting agenda. 

31 

 
 
 
 
 
 
 
 
 
 
 
 
77..  MMAAIINN  22001155  CCOORRPPOORRAATTEE  EEVVEENNTTSS  

April 

Credit  Rating  Service  Standard  &  Poor’s  raised  long-term  credit  rating  of 
PJSC “Magnit” from “BB” to “BB+”, “Negative” outlook. 

The annual General Shareholders Meeting was held. 

June 

The  membership  of  the  Management  Board  of  PJSC  “Magnit”  was  formed 
by the Board of Directors.  

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

August 

“Magnit” ranked the 23rd place in the top list of 100 of the most innovative 
companies  according  to  the  American  magazine  “Forbs”  and  became  the 
only Russian representative in the list. 

Sergei  Galitskiy,  the  Chief  Executive  Officer  of  PJSC  “Magnit”,  entered  the 
list of business leaders of the XVI top list “TOP-1000 of Russian managers” 
for  2015  year  prepared  by  the  Association  of  Russian  Managers  and 
“Komersant” publishing house. 

September 

“Magnit” ranked  the  3rd  place  in  the  annual  top  list  of  “200  of  the  biggest 
private companies of Russia” according to the amount of profit by “Forbs” 
magazine. 

The  extraordinary  General  Shareholders  Meeting  of  PJSC  “Magnit”  was 
held. 

October 

PJSC “Magnit” topped annual list “INFOLine Retail Russia Top-100”. 

December 

The Code of Business Ethics of PJSC “Magnit” was ratified by the Board of 
Directors. 

The  extraordinary  General  Shareholders  Meeting  of  PJSC  “Magnit”  was 
held. 

3 (Three) General Shareholders Meetings were held in 2015.  
At  the  annual  General  Shareholders  Meeting, held  on  June  4,  2015  in  the  form  of joint 

presence, the positive decisions on all the agenda items were made.  

The annual report of PJSC “Magnit” following the 2014 year results; annual accounting 
(financial) reports of PJSC “Magnit”, including statements on financial results; the procedure of 
distribution of profit (including payment (declaration) of dividends) and loss of PJSC “Magnit” 
following the 2014 financial year results; the auditor of PJSC “Magnit” according to the Russian 
Accounting  Standards  and  the  International  Financial  Reporting  Standards;  Charter  of  PJSC 
“Magnit”  in  a new edition;  Regulations  on  the Board  of  Directors  of PJSC  “Magnit”  in  a new 
edition were approved. 

The members of the Board of Directors of PJSC “Magnit” and the Revision Commission 

of PJSC “Magnit” were elected. 

The related party transactions and major related party transactions were approved. 

32 

 
 
 
 
At  the  extraordinary  General  Shareholders  Meeting  of  PJSC  “Magnit”  held  on 
September  24,  2015  in  the  form  of  absentee  voting  the  positive  decisions  on  the  agenda items 
were adopted. 

The decision on the payment of dividends on the shares of PJSC “Magnit” following the 

6 months of 2015 reporting year was made. 

The major related party transactions were approved. 

At the extraordinary General Shareholders Meeting of PJSC “Magnit” held on December 
22, 2015 in the form of absentee voting the positive decisions on the agenda items were adopted. 
The decision on the payment of dividends on the shares of PJSC “Magnit” following the 

9 months of 2015 reporting year was made. 

The related party transactions and major related party transactions were approved. 

33 

 
 
  
  
88..  PPOOSSIITTIIOONN  OOFF  TTHHEE  CCOOMMPPAANNYY  IINN  IINNDDUUSSTTRRYY  

RUSSIAN MARKET 

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

sources of companies.  

Retail turnover amounted to 27,575.7 billion RUR in 2015 and decreased by 10% in terms 
of  mass  of commodities compared  to  2014  (in  2014  it increased by  2.7%). In  2015  food  retail 
turnover decreased by 9.2%, non-food retail turnover decreased by 10.7% compared to 2014. 

In December 2015 retail turnover amounted to 2,865 billion RUR and decreased by 15.3% 
in terms of mass of commodities compared to December 2014. Food retail turnover in December 
2015 decreased by 11.4% compared to December 2014, non-food – by 18.5%. 

In  the  fourth  quarter  of  2015  retail  turnover  amounted  to  7,610  billion  RUR  and 
decreased by 13.5% in terms of mass of commodities compared to the fourth quarter of 2014 (in 
the fourth quarter of 2014 it increased by 3.1%). Food retail turnover in in the fourth quarter of 
2015  decreased  by  11.2%,  non-food  –  by  15.5%  compared  to  the  fourth  quarter  of  2014. 
Quarterly  dynamics  of  the  retail  turnover  in  Russia  in  2007-2015,  INFOLine  guidance  for  the 
year 2015 and the guidance of the Ministry of Economic development and Trade for 2016-2018 
are provided in the diagram. 

Dynamics of the key figures of the consumer market in 2007-2015 and guidance for 2016-

2018, % Y-o-Y 

25

20

15

10

5

0

-5

-10

-15

-20

-25

7
0
Q
1

7
0
Q
2

7
0
Q
3

7
0
Q
4

8
0
Q
1

8
0
Q
2

8
0
Q
3

8
0
Q
4

9
0
Q
1

9
0
Q
2

9
0
Q
3

9
0
Q
4

0
1
Q
1

0
1
Q
2

0
1
Q
3

0
1
Q
4

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

2
1
Q
4

4
1
Q
1

4
1
Q
2

4
1
Q
3

4
1
Q
4

5
1
Q
1

5
1
Q
2

Growth rate of retail turnover

5
1
H
1

5
1
0
2

5
1
Q
3

5
1
Q
4

5
1
t
c
O

5
1
v
o
N

Growth rate of food turnover
5
)
e
1
c
Growth rate of non-food turnover
c
n
e
a
D
d
i
u
g
(
7
1
0
2

)
e
c
n
a
d
i
u
g
(
6
1
0
2

)
e
c
n
a
d
i
u
g
(
8
1
0
2

The  monetary  base  (broad  definition)  characterizing  money  supply  by  the  monetary 
regulation  agencies  increased  for  December  2015  by  1,156.6  bn  RUR  compared  to 
November 2015 (growth for December 2014 amounted to 1,381.1 bn RUR). 

Source: IA Infoline 

34 

 
  
 
 
 
 
 
 
 
 
3400

2900

2400

1900

1400

900

400

Dynamics of retail turnover and monetary base in 2007-2015, bn RUR

Retail turnover (in current prices), bn RUR

Monetary base (in broad definition), bn RUR

12 000

10 000

8 000

6 000

4 000

2 000

0

7
0
n
a
J

7
0
y
a

M

7
0
p
e
S

8
0
n
a
J

8
0
y
a

M

8
0
p
e
S

9
0
n
a
J

9
0
y
a

M

9
0
p
e
S

0
1
n
a
J

0
1
y
a

M

0
1
p
e
S

1
1
n
a
J

1
1
y
a

M

1
1
p
e
S

2
1
n
a
J

2
1
y
a

M

2
1
p
e
S

3
1
n
a
J

3
1
y
a

M

3
1
p
e
S

4
1
n
a
J

4
1
y
a

M

4
1
p
e
S

5
1
n
a
J

5
1
y
a

M

5
1
p
e
S

Source: IA Infoline 

Dynamics of retail turnover in Russia in 2006-2015 

Period 

Turnover, bn RUR 

FY 2006 
FY 2007 
FY 2008 
FY 2009 
FY 2010 
FY 2011 
FY 2012 
1Q 2013 
2Q 2013 
1H 2013 
3Q 2013 
4Q 2013 
FY 2013 
1Q 2014 
2Q 2014 
1H 2014 
3Q 2014 
4Q 2014 
FY 2014 
January 2015 
February 2015 
March 2015 
1Q 2015 
April 2015 
May 2015 
June 2015 
2Q 2015 
1H 2015 
July 2015 
August 2015 
September 2015 
3Q 2015 
9M 2015 
October 2015 

8693,4 
10757,8 
13853,2 
14599,2 
16499 
19082,6 
21394,5 
5241,3 
5692,8 
10934,1 
6052,0 
6699,8 
23685,9 
5792,9 
6256,7 
12049,6 
6697,3 
7609,3 
26356,2 
2063,7 
2031,9 
2206,8 
6302,4 
2166,5 
2228,3 
2235,4 
6630,2 
12932,6 
2312,7 
2387,0 
2333,4 
7033,1 
19965,7 
2378,1 

Dynamics, to the corresponding period 

In comparable prices, % 
113,9 
115,2 
113,0 
94,9 
106,4 
107,0 
106,3 
104,0 
103,8 
103,9 
104,0 
103,6 
103,9 
103,9 
102,1 
103,0 
101,6 
103,1 
102,7 
96,4 
93,0 
91,5 
93,6 
90,4 
91,1 
90,8 
90,8 
92,1 
90,8 
90,8 
89,5 
90,4 
91,5 
88,3 

35 

In current prices, % 
122,6 
123,7 
128,8 
105,4 
113,0 
115,7 
112,1 
111,8 
111,0 
111,4 
110,0 
110,0 
110,7 
110,5 
109,9 
110,2 
110,7 
113,6 
111,3 
110,5 
108,6 
107,4 
108,8 
106,1 
106,4 
105,5 
106,0 
107,3 
105,5 
105,2 
104,1 
105,0 
106,5 
102,9 

 
 
 
 
Period 

Turnover, bn RUR 

November 2015 
December 2015 
4Q 2015  
FY 2015 

2366,9 
2865,0 
7610,0 
27575,7 

Dynamics, to the corresponding period 

In comparable prices, % 
86,9 
84,7 
86,5 
90,0 

In current prices, % 
101,0 
97,0 
100,0 
104,6 

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

STRUCTURE OF RETAIL TURNOVER BY TYPES OF PRODUCTS 

Retail turnover in 2015 decreased by 10% in terms of mass of commodities compared to 
2014 and amounted to 27,575.7 billion RUR, at that consumption of food products decreased by 
9.2%, non-food – by 10.7%. 

In  2015  consumption  of  alcohol  products  decreased  by  5.6%  compared  to  2014  and 
amounted to 104.4 mln dL., at that the growth of consumption was demonstrated by the other 
alcohol products (cider, mead, etc.) – 17.4%. Consumption of wine has not changed. Decrease of 
consumption  in  2015  was  demonstrated  by  low-alcohol  beverages  –  by  23.1%,  vodka  and 
distilled  products –  by  7.7%,  champagne  and sparkling  wine  – by  5.5%, beer-based  beverages 
(except beer) – by 5.3%, cognac and cognac beverages – by 4.9%, beer – by 3.5%, wine products 
excluding  champagne and sparkling wine – by 3.2%. 

Dynamics of retail turnover by types of products in 2000-2015, % 

15,1

15,1

19,1

16,8

15,1

13,9

10,5

8,6

9,7

10,7

8,6

7,6

5

5,1

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 1Q15 2Q15 1H15Aug15Sep153Q15 Oct15Nov15Dec154Q15 2015

-8,2

-6,6

-8,2

-8,3

-9,6

-9,5

-10,9

-10,7

-12,5

-14,6

-15,5

-18,5

Total retail turnover

Food products

Alcohol drinks

Non-food

Source: IA Infoline 

Dynamics of share of food products in retail turnover in 2007-2015 

25

20

15

10

5

0

-5

-10

-15

-20

-25

50

49

48

47

46

45

44

7
0
n
a
J

7
0
y
a

M

7
0
p
e
S

8
0
n
a
J

8
0
y
a

M

8
0
p
e
S

9
0
n
a
J

9
0
y
a

M

9
0
p
e
S

0
1
n
a
J

0
1
y
a

M

0
1
p
e
S

1
1
n
a
J

1
1
y
a

M

1
1
p
e
S

2
1
n
a
J

2
1
y
a

M

2
1
p
e
S

3
1
n
a
J

3
1
y
a

M

3
1
p
e
S

4
1
n
a
J

4
1
y
a

M

4
1
p
e
S

5
1
n
a
J

5
1
y
a

M

5
1
t
c
O

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 (excl.tobacco products), %

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

36 

Source: IA Infoline 

 
 
 
 
 
In  2015  the  share  of food  products  increased  by  1.6  pp  vs.  2014.  In  December  2015  the 

share of food products increased by 2.7 pp vs. December 2014. 

Structure of retail turnover by groups of products in 2008-20159 

Figures 

2008 

2009  2010  2011 

2012 

2013 

2014 

2015 

Dec 
2014 

Dec 2015  4Q 2014  4Q 2015 

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

13915  14599 16499 19083  21394,5  23685,9  26356,2  27575,7  2954,8 

2865,0 

7609,3  7610,0 

6510 

7095  8035  9122  9961,4  11143,0  12380,9  13410,0  1362,4 

1397,0 

3544,9  3690,5 

7405 

7504  8464  9961  11433,1  12542,9  13975,3  14165,7  1592,4 

1468,0 

4064,4  3919,5 

46,8 

53,2 

48,6  48,7  47,8 

46,6 

47,0 

47,0 

48,6 

46,1 

48,8 

46,6 

48,5 

51,4  51,3  52,2 

53,4 

53,0 

53,0 

53,9 
Source: data of the Federal State Statistics Service 

53,4 

51,5 

51,2 

51,4 

Dynamics of retail turnover by groups of products in 2011-2015 (monthly), bn RUR 

1468,0

1397,0

3500

3000

2500

2000

1500

1000

500

0

II-11 IV-11 VI-11 VIII-

11

X-11 XII-
11

II-12 IV-12 VI-12 VIII-

12

X-12 XII-
12

II-13 IV-13 VI-13 VIII-

13

X-13 XII-
13

II-14 IV-14 VI-14 VIII-

14

X-14 XII-
14

II-15 IV-15 VI-15 VIII-

15

X-15 XII-
15

food products

non-food products

Source: IA Infoline 

In December 2015 the share of food products amounted to 48.8%, while the share of non-
food  products  in  the  retail  turnover  in  Russia  amounted  to  51.2%  (in  December  2014  –  46.1% 
and 53.9% correspondingly). 

Structure of retail turnover by groups of products in 2011-2015 (monthly), % 

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

51,2

48,8

II-11 IV-11VI-11 VIII-

11

X-11 XII-
11

II-12 IV-12VI-12 VIII-

12

X-12 XII-
12

II-13 IV-
013

VI-13 VIII-

13

X-13 XII-
13

II-14 IV-14VI-14 VIII-

14

X-14 XII-
14

II-15 IV-15VI-15 VIII-

15

X-15 XII-
15

share of food products, %

share of non-food products, %

Source: IA Infoline 

STRUCTURE OF RETAIL TURNOVER BY TYPES OF ORGANIZATIONS 

Following the results of the nine months of 2015 in terms of structure of retail turnover 
by  types  of  organizations  the  trend  of  decrease  of  the  share  of  marketplaces  (by  0.1  pp 
compared to the nine months of 2014) continued. The share of small enterprises and micro-sized 

9 For comparison with 2009-2015 data on the turnover and the share of food products in 2002-2008 are adjusted for tobacco products 

37 

 
 
 
 
 
 
 
 
                                                 
enterprises also decreased by 1.3 pp and the share of medium-sized organizations – by 0.4 pp 
compared to the nine months of 2014. The share of large organizations (mostly these are retail 
networks)  increased  by  1.4  pp  compared  to  the  nine  months  of  2014.  The  share  of  individual 
entrepreneurs increased by 0.4 pp in the nine months of 2014and amounted to 24.7%. 

Structure of formation of retail turnover in 2007-2015 by types of organizations, % 

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

37,3

35,2

34,5

36,2

38,2

40,2

41,3

43,2

43,4

44,2

43,4

44,2

43,1

44,1

22,2

26,3

25,8

25,2

25,5

25,0

24,6

23,8

23,7

22,5

23,9

22,6

25,9

22,6

25,2

25,2

26,1

25,9

24,7

24,2

24,7

24,4

23,9

24,5

24,0

24,6

24,3

24,7

15,3

13,3

13,6

12,7

11,6

10,6

9,4

8,6

9,0

8,8

8,7

8,6

8,7

8,6

2007

2008

2009

2010

2011

2012

2013

2014

1Q2014 1Q2015 1H2014 1H2015 9M2014 9M2015

Open markets

Individual entrepreneurs

Small enterprises

Large and mid enterprises (incl. chains)

Source: IA Infoline 

In  December  2015  91.5%  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 8.5% (in December 2014 – 91.3% and 8.7% correspondingly). 

Turnover of trading organizations and marketplaces in 2008-2015, bn RUR 

Figure 

2008 

2009 

2010 

2011 

2012 

2013 

2014  2015  Dec 2014 Dec 2015  4Q 2014  4Q 2015 

Retail turnover 

13853,2 14599,2  16499  19082,6 21394,5  23685,9  26356,227575,7 2954,8 

2865,0 

7609,3 

7610,0 

turnover of trading 
organizations 

12015,9 12613,7 14403,616697,3 19126,7  24089,6  23880,425242,9 2704,0 

2637,9 

6929,7 

6987,2 

sales of open markets 

1837,3  1985,5  2095,4  2385,3  2267,8  2266,6  2238,5  2332,8 

250,8 

227,1 

679,6 

622,8 

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

86,7 

86,4 

87,3 

88,5 

89,4 

90,6 

91,4 

91,5 

91,5 

92,1 

91,1 

91,8 

13,3 

13,6 

12,7 

11,5 

10,6 

9,4 

8,6 

8,5 

8,5 

7,9 

8,9 

8,2 

Source: data of the Federal State Statistics Service 

Compared to December 2014 the turnover of trading organizations decreased by 14.8%, 
while  sales  of  the  marketplaces  decreased  by  20.4%.  In  2015  the  turnover  of  trading 
organizations  dropped  off  by  9.7%  compared  to  2014,  sales  of  the  marketplaces  decreased  by 
12.7%. 

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Dynamics of turnover of trading organizations and marketplaces in 2011-2015 (monthly), trn 
RUR 

3

2,5

2

1,5

1

0,5

0

II-11

V-11 VIII-11 XI-11

0,2

2,6

II-14

V-14 VIII-14 XI-14

II-15

V-15 VII-15 XI-15

Продажа товаров на рынках, трлн. руб.

Source: IA Infoline 

V-12 VIII-12 XI-12

II-12
Оборот торгующих организаций, трлн. руб.

II-13

V-13 VIII-13 XI-13

In  December  2015  compared  to  November  2015  the  turnover  of  trading  organizations 

increased by 20.7%, while the sales of the marketplaces grew by 13.7%. 

Structure of retail turnover in 2011-2015 (monthly), % 

100%

98%

96%

94%

92%

90%

88%

86%

84%

82%

80%

I-11 III-11 V-11 VII-
11

IX-
11

XI-
11

7,9

92,1

VIII-
14

X-14 XII-
14

II-15 IV-
15

VI-
15

VIII-
15

X-15 XII-
12

Source: IA Infoline 

VIII-
13

X-13 XII-
13

VI-
14
share of open markets, %

II-14 IV-
14

I-12 III-12 V-12 VII-
12
share of trading organizations, %

IV-
13

IX-
12

XI-
12

III 
кв.

I-13

VI-
13

As of January 1, 2016 there were 1,308 retail markets functioning on the territory of the 
Russian  Federation.  34  markets  were  closed  and  converted  to  fairs,  shopping  centers, 
nonpermanent trading objects compared to October 1, 2015. The number of market slots as of 
January  1,  2016  amounted  to  352.4  thousand.  Compared  to  October  1,  2015  their  number 
decreased by 11.3 thousand. The breakdown of the retail markets by types has changed in the 
fourth  quarter  of  2015  towards  the increase  of  the  share  of  multipurpose  markets, specialized 
merchandise  markets  and  other  specialized  markets  on  the  back  of  decrease  of  share  of 
specialized  food  markets,  specialized  construction  materials  markets,  agricultural  and 
agricultural cooperative market. The level of actual use of the market slots as of January 1, 2016 
amounted  to  70.0%  on  average  through  the  Russian  Federation,  which  is  lower  compared  to 
October 1, 2015 but higher compared to October 1, 2014. Individual entrepreneurs still remain 
the  principal  economic  entities  on  the  marketplaces.  As  of  January  1,  2016  151.7  thousand 
individual entrepreneurs operated at retail markets (as of October 1, 2015 – 158.0 thousand). In 
the  fourth  quarter  of  2015  8.7  thousand  fairs  were  held.  Individual  entrepreneurs  were  the 
principal economic entities on the fairs (66.7% from all market slots were allocated for them). 

39 

 
 
 
 
 
 
 
Dynamics of the number of open markets in the Russian Federation and their share in the retail 
turnover in 2003-2015 

7000

6000

5000

4000

3000

2000

1000

0

23,8%

21,0%

22,1%

19,6%

15,3%

13,3% 13,6%

12,7%

11,6%

10,6%

9,5%

8,6% 8,5% 8,4% 8,8% 8,6% 8,7% 8,5% 8,6%

10%

25%

20%

15%

6016

6444

5831

5892

4771

3728

3497

3427

3159

2162

1589

1447

1308

1520

1369

1508

1370

1477

1342

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

1Q 
2014

1Q 
2015

1H 
2014

1H 
2015

9M 
2014

9M 
2015

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

Share of markets in retail turnover in the Russian Federation (right scale)

5%

0%

Source: IA Infoline 

REGIONAL STRUCTURE OF RETAIL TURNOVER 

Regional  structure  of  retail  turnover  in  Russia  is  uneven:  11  constituent  territories 
generated  49.93%  of  retail  turnover  in  2015  (Moscow,  Moscow  region,  Saint-Petersburg, 
Sverdlovsk region, Krasnodar region, Samara region, Republics of Tatarstan and Bashkortostan, 
Tyumen region, Chelyabinsk and Rostov regions). 

Dynamics of share of 69 regions of the Russian Federation (apart from 11 largest) in 

retail turnover in 2003-2015, % 

47,8%

47,4%

48,2%

47,1%

46,6%

48,8%

48,9%

48,9%

50,1%

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

2014

2015

Source: IA Infoline 

In 2015 the share of Moscow region increased by 0.2 pp, Krasnodar region – by 0.1 pp in 
the  retail  turnover  by  regions  in  the  Russian  Federation;  the  shares  of  Samara  region, 
Chelyabinsk  region,  Republic  of  Bashkortostan,  as  well  as  Republic  of  Tatarstan  and  Moscow 
decreased;  the  shares  of  Saint-Petersburg,  Tyumen  region  and  Sverdlovsk  region  remained 
unchanged. 

40 

 
 
 
 
 
 
 
 
Structure of retail turnover by subjects of the Russian 
Structure of retail turnover by subjects of the Russian 
Federation in 2014, % 
Federation in 2014, %

Structure of retail turnover by subjects of the Russian 
Structure of retail turnover by subjects of the Russian 
Federation in 2015, % 
Federation in 2015, %

Republic of 
Tatarstan
3,0%

Samara region
2,4%

Republic of 
Bashkortostan
3,0%

Sverdlov 
region
3,8%

Chelyabinsk 
Chelyabinsk 
region
region
2,1%
2,1%

Tyumen region
3,0%

Rostov region
2,9%

Krasnodar 
region
4,1%

Saint-
Petersburg
3,8%

Moscow
17,0%

Republic of 
Tatarstan
2,8%

Samara region
2,1%

Tyumen 
Tyumen 
region
region
3,0%
3,0%

Sverdlov 
region
3,8%

Chelyabinsk 
region
1,9%

Republic of 
Bashkortostan
2,8%

Rostov region
3,0%

Krasnodar 
region
4,2%

Saint-
Petersburg
3,8%

Moscow
16,2%

Other
48,9%

Moscow region
6,1%

Other
50,1%

Moscow 
region
6,3%

Source: IA Infoline 

Volga federal district decreased by 0.7 pp, Siberian – by 0.3 pp, Urals 

In 2015 (excluding 
the Crimean federal district which has started to be considered only 
the Crimean federal district which has started to be considered only 
Eastern  federal  district  continued  grew  by  0.4  pp,  North-
from  2015)  the  share  of  the  Far-Eastern  federal  district  continued  grew  by  0.4  pp,  North
from  2015)  the  share  of  the  Far
by 0.2 pp, while the share of 
by 0.4 pp, Southern – by 0.3 pp and North-Western – by 0.2 pp, while the share of 
Caucasian – by 0.4 pp, Southern 
the Volga federal district decreased by 0.7 pp, Siberian 
by 0.3 pp, Urals – by 0.2 pp. The share 
of the Central federal district did not change. In 2015 the most dynamic growth of share in the 
of the Central federal district did not change. In 2015 the most dynamic growth of share in the 
of the Central federal district did not change. In 2015 the most dynamic growth of share in the 
eral district (by 0.44 pp), Far-
total retail turnover was demonstrated by the North-Caucasian federal district (by 0.44 pp), Far
total retail turnover was demonstrated by the North
by 0.21 pp, Moscow region – by 
Eastern federal district – by 0.43 pp, Southern federal district 
-Petersburg – by 0.02 pp), 
0.15 pp, North-Caucasian federal district 
tail turnover in 2015 was demonstrated by the Volga federal district 
while the decline in the retail turnover in 2015 was demonstrated by the Volga federal district 
while the decline in the re
(by 0.95 pp), Siberian federal district (by 0.4 pp), Urals federal district (by 0.35 pp) and Central 
(by 0.95 pp), Siberian federal district (by 0.4 pp), Urals federal district (by 0.35 pp) and Central 
(by 0.95 pp), Siberian federal district (by 0.4 pp), Urals federal district (by 0.35 pp) and Central 
federal district (by 0.34 pp, including Moscow (by 0.65 pp)). 
federal district (by 0.34 pp, including Moscow (by 0.65 pp)).

by 0.43 pp, Southern federal district – by 0.21 pp, Moscow region 

Caucasian federal district – by 0.12 pp, (including Saint-

Structure of retail turnover by federal districts of the 
turnover by federal districts of the 
Russian Federation in 2014, % 
Russian Federation in 2014, %

Structure of retail turnover by federal districts of the 
Structure of retail turnover by federal districts of the 
Russian Federation in 2015, % 
Russian Federation in 2015, %

North-
Caucasian
5,1%

Southern
9,1%

Volga
18,4%

Urals
9,2%

North-
Caucasian
5,5%

Southern
9,4%

Volga
17,7%

Urals
9,0%

North-Western
8,9%

Central
34,2%

Crimean
0,9%

Siberian
10,2%

Far-Eastern
3,9%

North-Western
9,1%

Siberian
9,9%

Central
34,2%

Crimean
0,8%

Far-Eastern
4,3%

In 2015 the decrease by more than 5% of retail turnover vs. 2014 among largest subjects 
In 2015 the decrease by more than 5% of retail turnover vs. 2014 among largest subjects 
In 2015 the decrease by more than 5% of retail turnover vs. 2014 among largest subjects 
of the Russian Federation (share in retail turnover of the Russian Federation is above 1%) was 
of the Russian Federation (share in retail turnover of the Russian Federation is above 1%) was 
of the Russian Federation (share in retail turnover of the Russian Federation is above 1%) was 
41 

Source: IA Infoline 

 
 
 
 
 
 
 
 
 
 
demonstrated by Samara region (–19.1%), Chelyabinsk region (–17.3%), Omsk region (–16.8%), 
Novosibirsk  region  (–16.5%),  Nizhniy  Novgorod  region  (–14.6%),  Stavropol  region  (–14.2%), 
Moscow  (–14%),  Perm  region  (–13.3%),  Kemerovo  region  (–13  %),  Republic  of  Tatarstan  (–
12.8%),  Krasnodar  region  (–12.8%),  Saint-Petersburg  (–12.2%),  Republic  of  Bashkortostan  (–
12%), Sverdlovsk region (–11%), Orenburg region (-10.1%), Irkutsk region (–9.9%), Altai region 
(–9.4%),  Tyumen  region  (–9.2%),  Volgograd  region  (–9%),  Saratov  region  (–8.8%),  Voronezh 
region  (–7%),  Krasnodar  region  (-7%),  Leningrad  region  (–6.8%),  Rostov  region  (–6.5%), 
Moscow region (-6.3%). The growth was demonstrated only by the Republic of Dagestan (3.5%), 
Voronezh region (7.2%), Republic of Dagestan (7%), Primorsky krai (0.8%) and Khabarovsk krai 
(0%). 

Regional structure of retail turnover of the Russian Federation in 2006-2015, % 

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 

Crimean federal district 

6,1 

6,4 

5,90 

5,66 

6,10 

6,12  6,16  6,33 

9,4 
4,1 
8,5 
3,8 

2006  2007  2008  2009  2010  2011  2012  2013  2014  2015 
35,8  34,4  33,4  33,83  34,21  34,57  34,15  33,89  34,51  34,17 
5,7 
6,25 
20,9  18,8  17,0  17,31  17,47  17,41  17,07  16,97  16,88  16,23 
9,13 
9,4 
3,84 
4,1 
9,42 
8,0 
5,45 
3,6 
17,5  17,9  18,4  18,27  18,20  18,18  18,33  18,46  18,66  17,71 
10,0  10,4  10,8  10,14  9,69  9,52 
9,00 
11,7  11,7  11,6  10,95  10,72  10,82  10,83  10,78  10,34  9,94 
4,34 
4,1 
0,84 
0 

9,35  9,36  9,14 
4,15  4,15  3,89 
8,73  8,99  8,92 
4,66  4,85  4,97 

4,07  3,98  3,89 
0 

9,13 
4,00 
9,02 
5,13 

9,17 
3,96 
9,01 
5,14 

9,01 
3,82 
9,21 
5,01 

9,3 
4,2 
8,8 
4,0 

3,87 
0 

3,84 
0 

3,91 
0 

3,8 
0 

3,9 
0 

9,54 

9,35 

9,71 

0 

0 

Dynamics of retail turnover by federal districts in 2009-2015, % Y-o-Y, in comparable 

Source: data of the Federal State Statistics Service 

prices 

10,3

9,3

7,6

6,3

8,9

8,7

6,7

4,9

4,2

5,2

4

7,6

6,6

5,9

5,5

3,2

8,3

7,4

4,8

3,9

3,4

7

6,2

4,5

3,8

1,2

2009 год

2013 год

7

5,1

5,3

1,6

2010 год

2014 год

8,3

6,1

4,7

3,2

2011 год

2015 год

2012 год

5,3

4,9

4,9

3,8

3,7

0,7

Central

North-Western

Southern

North-Caucasian

Volga

Urals

-1

Siberian

-1,3

Far-Eastern

-0,9

Crimean

-4,1

-5,6

-5,2

-4,5

-4,9

-10,8

-10,3

-7,6

-10

-12,8

-10,6

-11,9

-11,6

-8,6

Source: IA Infoline 

15

10

5

0

-5

-10

-15

In a y-o-y decline in retail turnover was demonstrated by all regions, except Chelyabinsk 
region (all regions except for 8)10, while in 2014 the decline was demonstrated only in 14 subjects 
of the Russian Federation, in 2013– in 4 subjects, in 2012 – in 8 subjects, in 2011 – in 7 regions, 
and in 2010 – in 7 subjects. 

10  82  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). 

42 

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

80

70

60

50

40

30

20

10

0

7
0
n
a
J

7
0
r
a

M

7
0
y
a

M

7
0
l
u
J

7
0
p
e
S

7
0
v
o
N

8
0
n
a
J

8
0
r
a

M

8
0
y
a

M

8
0
l
u
J

8
0
p
e
S

8
0
v
o
N

9
0
n
a
J

9
0
r
a

M

9
0
y
a

M

9
0
l
u
J

9
0
p
e
S

9
0
v
o
N

0
1
n
a
J

0
1
r
a

M

0
1
y
a

M

0
1
l
u
J

0
1
p
e
S

0
1
v
o
N

1
1
n
a
J

1
1
r
a

M

1
1
y
a

M

1
1
l
u
J

1
1
p
e
S

1
1
v
o
N

2
1
n
a
J

2
1
r
a

M

2
1
y
a

M

2
1
l
u
J

2
1
p
e
S

2
1
v
o
N

3
1
n
a
J

3
1
r
a

M

3
1
y
a

M

3
1
l
u
J

3
1
p
e
S

3
1
v
o
N

4
1
n
a
J

4
1
r
a

M

4
1
y
a

M

4
1
l
u
J

4
1
p
e
S

4
1
v
o
N

5
1
n
a
J

5
1
r
a

M

5
1
y
a

M

5
1
l
u
J

5
1
p
e
S

5
1
v
o
N

Source: IA Infoline 

GOVERNMENT REGULATION OF RETAIL 

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 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. 

In accordance with the Resolution No. 1191 of November 3, 2015 of the Government of 
the Russian Federation "On some issues related to charging of a fare against compensation for 
damage caused to federal general purpose motorways by transport vehicles with the permitted 
maximum weight of over 12 tons", since November 15, 2015 a fare for heavyweight cargo trucks 
weighing over 12 tons on federal roads has been introduced in Russia. The fare per 1 km will 
amount to 1.53 rubles until February 29, 2016. From March 1, 2016 to December 31, 2018 the fare 
per 1 km will amount to 3.06 rubles, from January 1, 2019 – 3.73 rubles per 1 km. 

On June 30, 2015 the Federal Law No. 182-FZ of June 29, 2015 “On the amendments to 

43 

 
 
 
  
 
the  Federal  Law  “On  the  state  regulation  of  the  production  and  circulation  of  ethyl  alcohol, 
alcoholic and alcohol-containing products and on the restriction of consumption (drinking) of 
alcoholic products” came into effect. In accordance with the law, starting from January 1, 2016 
all  retailers  selling  alcohol  products,  including  food  service  companies,  shall  provide  the 
information, confirming the fact of purchasing of alcohol products, to the USAIS (Unified State 
Automated Information System for the government control over the volume of production and 
circulation of ethyl alcohol, alcoholic and alcohol-containing products). By the middle of 2016 
the majority of cash registers in stores selling alcohol (one-year deferral – until September 2017 
–  is  specified  for  small  locations)  shall  be  connected  to  the  system.  Starting  from  July  1,  2016 
retailers selling alcohol products in cities and towns shall record in the USAIS the facts of retail 
sale of every bottle with a special federal stamp or excise stamp. Stores of retail sale of alcohol 
products  and  food  service  companies  located  in  towns  with  the  population  of  less  than  3,000 
people are released from the USAIS. 

MAIN COMPETITORS1111 

The  concentration  level  of  the  Russian  food  retail  market  is  quite  low  –  the  share  of  3 
largest  players  is  little  over  15%  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  and  Express 
convenience stores under various brands.  

As of December 31, 2015, X5 operates 7,020 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 6,265 Pyaterochka soft discounter stores, 478 Perekrestok supermarkets, 90 
Karusel hypermarkets and 187 Express stores. As of December 31, 2015 the total selling space of 
the company amounted to 3,333.17 thousand sq. m. 

The  Company  operates  35  DCs  and  1,561  Company-owned  trucks  across  the  Russian 

Federation. 

In 2015 sales of X5 Retail Group stood at 808,818 mln RUR. 

METRO Cash & Carry  
Metro  Cash  and  Carry  is  the  largest  operating  company  of  cash  &  carry  international 

business format (individual wholesale) of Metro Group. 

As  of  December  31,  2015  "Metro  Cash  &  Carry"  LLC  operates  85  trading  centers  in  45 
regions  of  Russia  (excluding  the  Republic  of  Crimea).  The  company  also  operates  “Metro 
Punct” supermarket with the total selling space of 1.587 thousand sq. m. which was opened in 
May  2012,  a  real,-,  with  the  total  space  of  8.39  thousand  sq.  m.  managed  by  "Metro  Cash  & 

11 Source: IA Infoline, public sources of companies. 

44 

 
 
 
 
 
                                                 
Carry" as a result of the transaction with “Real-Hypermarket” LLC (Metro Group), as well as 2 
METRO trading centers in the Republic of Crimea with the total space of 12.6 thousand sq. m. 
Moreover,  in  June  2012 the  first  two  franchised “Fasol”  stores  were  opened  in  St.  Petersburg, 
and in September 2012 – 5 “Fasol” stores in Rostov-on-Don. As of October 1, 2015 the company 
operates  75  franchised  “Fasol”  stores,  out  of  which  61  are  located  in  Moscow  and  Moscow 
region, 7 in Saint-Petersburg, 4 in Rostov-on-Don, 1 in Kaluga, 1 in Kaluga region (Obninsk), 1 
in Kazan. 

In 2015 METRO Cash & Carry opened 7 trading centers: in Moscow and Moscow region 
(Lobnya),  Orel,  Rostov-on-Don,  Surgut,  Sverdlovsk  region  (Nizhniy  Tagil),  Republic  of 
Bashkortostan  (Sterlitamak).  Total  selling  space  of  the  company  as  of  December  31,  2015 
amounted to 660.8 thousand sq. m.  

Sales  of  METRO  Cash  &  Carry,  Russia  for  2014  amounted  to  209,5  bn  rubles  (which 

represents 14.3% growth vs. 2013). 

Auchan 
Auchan is a large hypermarket chain operating on the Russian market since 2002. As of 
January  1,  2016 “Auchan”  in  Russia  operates  92  trading  outlets with  the  total  selling  space  of 
832.18 thousand sq. m. 63 “Auchan” hypermarkets were opened in 29 regions (21 – in Moscow 
and Moscow region, 6 – in Saint-Petersburg and Leningrad region, 4 – in Samara and Nizhniy 
Novgorod regions, 3 – in 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,  Izhevsk 
and  Republic  of  Crimea,  Barnaul.  Besides,  Auchan  operates  23  “Auchan-city”  mini-
hypermarkets  in  Moscow  (8 stores),  Yekaterinburg  (1),  Moscow  region  (3),  Novosibirsk  (2), 
Nizhniy  Novgorod  (1),  Saint-Petersburg  (3),  Saratov  (2),  Togliatti  (1),  Rostov-on-Don  (1),  Ufa 
(1), as well as 7 “Nasha Raduga” hypermarkets in Penza region (Kuznetsk and Penza), Nizhniy 
Novgorod  region  (Arzamas),  Yaroslavl,  Kaluga,  Kostroma.  Moreover,  as  of  January  1,  2016 
Auchan Group operates 4 "Kazhdy Den" convenience stores with the total space of about 400 sq. 
m.  

In  2015  the company  opened  8 hypermarkets:  “Auchan” hypermarkets in  Moscow (2),  
Perm,  Nizhniy  Novgorod,  Barnaul,  Chelyabinsk  region  (Magnitogorsk),  “Auchan-city”  in 
Saratov, “Nasha Raduga” in Saratov region (Balashov). 

Total selling space as of December 31, 2015 amounted to 835.6 thousand sq. m. 
In 2014 Auchan Group net sales in accordance with the Russian Accounting Standards 

amounted to 314.8 bn rubles.  

Dixy 

“Dixy”  Group  of  Companies  is  one  of  Russia's  leading  retailers  of  food  and  everyday 
products. The Company operates in Central, Northwestern, Volga and Urals federal districts of 
Russia, and in Kaliningrad and Kaliningrad region. 

 As  of  December  31,  2015  the  company  operated  2,708  stores,  including:  2,563  “Dixy” 
neighbourhood  stores,  108  “Victoria”  stores,  1  “CASH”  store  and  36  “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 50 thousand.  

Net selling space of the Group as of December 31, 2015 amounted to 907,6 sq. m. 

45 

 
 
 
In  2015  total  sales  of  “Dixy”  Group  of  Companies  increased  by  18.9%  in  ruble  terms 

compared to the same period last year and stood at 272.35 billion rubles. 

Lenta 
“Lenta”, the company which operates the hypermarket chain under the same brand, was 
founded in 1993. As of December 31, 2015 "Lenta" operates 140 hypermarkets located in 69 cities 
across Russia and 32 supermarkets in Moscow and Saint-Petersburg. 

Total selling space of the chain as of December 31, 2015 amounted to 882.4 thousand sq. 

m.  

The number of the company’s employees amounted to more than 38,400 employees. 8.4 

million people throughout Russia are the active loyalty cards holders of the chain.  

In  2015  net  sales  of  “Lenta”  retail  chain  increased  by  30.3%  compared  to  2014  and 

amounted to 252.76 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, 2015 "O'KEY" operated 146 stores across Russia: 71 hypermarkets, 40 
supermarkets  and  35  discounters  in  32  cities  of  Russia.  As  of  December  31,  2015  total  selling 
space of the Company amounted to about 593 thousand sq. m. 

In  2015  “O’KEY”  retail  chain  opened  4  hypermarkets:  in  Moscow,  Irkutsk  and 
Tyumen, Nizhniy Novgorod, 3 supermarkets in Saint-Petersburg, Lipetsk and Moscow region 
and  closed  2  hypermarkets  in  Krasnoyarsk  and  Moscow  and  2  supermarkets  in  Tambov  and 
Barnaul. 

In 2015 “О'KEY” sales amounted to 162.51 billion rubles, increasing by 6.9% compared 

to 151.98 billion rubles in 2014. 

Number of stores of the largest FMCG retailers in 2007-2015, eop. 

Legal name 

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, 
Kazhdy Den 

Metro C&C, Metro 
Punct, real,- 

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

X5 Retail Group 
N.V. 

”Magnit”, PJSC 

“Auchan”, LLC 

“МЕТRО Cash 
and Carry”,  
LLC 

“O'key”, LLC 

“Lenta”, LLC 
“Dixy Group”, 
PJSC 

Main formats1 
D 
S 

H 

CS 

all formats 
CS 
H 
МК 
MF 
all formats 

2007  2008  2009  2010  2011  2012 
1039  1392  1918  3220 
674 
370 
275 
194 

848 
207 

301 

321 

2013 
3882 
390 

2014 
4789 
403 

2015 
6265 
478 

22 

46 

58 

71 

77 

78 

83 

82 

90 

0 

0 

0 

45 

70 

134 

189 

209 

187 

890 
1101  1372  1809  2386  3802 
2194  2568  3204  4004  5006  6046 
126 
692 
20 
2197  2582  3228  4055  5309  6884 

93 
210 
- 

51 
2 
- 

24 
- 
- 

14 
- 
- 

3 
- 
- 

4544 
7200 
161 
686 
46 
8093 

7020 
5483 
9594 
8344 
219 
190 
155 
1080 
97 
2121 
9711  12089 

H 

18 

33 

38 

44 

49 

57 

79 

85 

96 

S, H 

39 

48 

52 

57 

62 

68 

72 

80 

87 

S, H 

H, S 

24 

26 

37 

34 

46 

36 

57 

39 

71 

42 

83 

56 

94 

87 

108 

146 

132 

172 

D, S, H 

388 

481 

537 

646 

894  1422 

1712 

2100 

2599 

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

46 

 
 
 
                                                 
Legal name 

Brand 
Victoria, Cash, 
Deshevo, Kvartal, 
Semeynaya Kopilka 
All formats 

Main formats1 

2007  2008  2009  2010  2011  2012 

2013 

2014 

2015 

CS, S, H 

194 

215 

208 

257 

225 

77 

87 

95 

109 

all formats 

388 

493 

537 

646  1119  1499 

1799 

2195 

2708 

Total selling space of FMCG retailers in Russia in 2007-2015, eop, thousand sq. m. 

Legal name 

Brand 

X5 Retail Group 
N.V. 

”Magnit”, PJSC 

“Auchan”, LLC 

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

“МЕТRО Cash and 
Carry”,  
LLC 

Metro C&C, Metro Punct, 
real,- 

“O'key”, LLC 

“Lenta”, LLC 

“Dixy Group”, PJSC 

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

Main 
formats 
D 
S 

H 

CS 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

357,5 
251,7 

419,2  493,0 
222,4  284,4 

586,3 
313,0 

735,2  1191,4  1414,1  1754,3  2422,6 
484,0 
333,9  383,5  397,8 

415,8 

126,0 

232,5  285,6 

351,8 

371,3  368,2  375,8 

358,6 

390,1 

- 

- 

- 

9,2 

12,7 

26,7 

35,2 

43,6 

36,4 

all formats 
CS 
H 
МК 
MF 
all formats 

735,2 
640,1 
11,6 
- 
- 
651,7 

874,1 
1063 
767,1  978,5 
81,4 
56,4 
- 
- 
- 
- 

1260,3  1453,1  1969,7  2222,9  2572,2  3333,2 
1256,8  1637,8  1977,5  2312,2  2673,3  3119,6 
639,1 
165,1 
170,2 
0,4 
484,8 
- 
823,5  1059,9  1422,3  1970,2  2549,3  3011,4  3590,6  4413,7 

282,2  387,6  482,9 
159,8  163,0 
50,1 
53,3 
24,4 
- 

559,1 
249,2 
109,1 

H 

250,6 

340,1  386,6 

452,3  493,8  565,4  731,3  779,9 

835,6 

S, H 

326,3 

394,5  427,4 

464,5 

499,5  538,1  566,5 

619,2 

660,8 

S, H 

H, S 

149,2 

191,7  232,7 

287,4 

346,0  428,0  489,0 

552,0 

593,0 

186,7 

244,7  260,9 

281,7 

306,0  413,1  508,0 

701,2 

882,4 

D, S, H 

149,1 

189,8  206,0 

227,9 

286,7  447,3  541,3 

663,6 

811,6 

CS, S, H 

99,7 

109,6  104,6 

123,5 

118,4 

67,6 

75,9 

82,9 

96,1 

all formats 

149,1 

191,0  206,0 

227,9 

405,1  514,9  617,2 

746,5 

907,6 

Dynamics of net sales (excluding VAT) of the largest FMCG retailers in 2007-2015, 
billion RUR 
2008 

Main formats  Data 

2012  2013  2014  2015 

2010  2011 

2009 

2007 

Legal name 

CS, D, S, H 

IFRS 

136,1 

207,2 

275,08  342,58 452,48  490,09  532,7  633,87  808,82 

”Magnit”, PJSC  Magnit 

CS, H, МК, 
MF 

IFRS 

94,04 

132,4 

169,86  236,19  335,7  448,66  579,7  763,53  950,61 

H 

RAS 

90,6 

128,1 

158,36  178,1  205,1  232,6  281,7  314,8 

S, H 

IFRS 

89,2 

111,2 

114,3  117,99 139,96  164,6  183,2  209,5 

- 

- 

S, H 

H, S 

IFRS 

30,53 

51,14 

67,88  82,67  92,21  115,92  139,5  151,98  162,51 

IFRS 

32,9 

50,8 

55,6 

70,6 

89,8 

109,9  144,3  194,0  252,76 

All formats 

CS, D, S, H 

IFRS 

36,65 

48,3 

54,26 

64,8  102,23  147,05  180,5  229,0  272,35 

47 

X5 Retail Group 
N.V. 

Brand 
Pyaterochka, 
Perekrestok, 
Karusel, E5.RU 

Auchan, Auchan-
City, Nasha 
Raduga 
Metro C&C, Metro 
Punct 
O'key, O'key-
express 
Lenta 

“Auchan”, LLC 

“МЕТRО Cash and 
Carry”, LLC 

“O'key”, LLC 

“Lenta”, LLC 
“Dixy Group”, 
PJSC 

 
 
 
 
 
 
  
 
COMPETITIVE ADVANTAGES OF “MAGNIT” 

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 – 2015 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. 

48 

 
 
 
 
 
 
  
  
99..  PPRRIIOORRIITTIIEESS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  OOPPEERRAATTIIOONNSS  

Headquartered  in  the  southern  Russia  city  of  Krasnodar,  public  joint-stock  company 
“Magnit” is the holding company for a group of entities that operate in the retail trade under 
the “Magnit” brand. The chain of “Magnit” stores is the largest food retail network in Russia. 
As  of  December  31,  2015  the  chain  consisted  of  12,089  stores:  9,594  convenience  stores,  219 
hypermarkets,  155  “Magnit  Family”  stores  and  2,121  drogerie  stores in  2,361  cities  and  towns 
throughout the Russian Federation.  

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

As  of  the  end  of  2015  the  number  of  stores  located  in  the  Southern  Federal  region 
accounted for 2,196, in the Volga region – 3,580, North-Caucasian – 451, Central – 3,163, North-
Western – 1,166, the number of stores in the Urals and Siberian regions amounted to 1,105 and 
428 correspondingly. 

As of December 31, 2015 the Company operates an in-house logistics system consisting 
of  33  modern  distribution  centers  (DCs):  eight  of  them  are  located  in  the  Southern  Federal 
region  (Bataysk,  Kropotkin,  Slavyansk-On-Kuban,  Erzovka,  Shakhty  and  Novorossiysk, 
Astrakhan,  Krasnodar),  eight  are  in  the  Volga  Federal  region  (Engels,  Togliatti,  Dzerzhinsk, 
Izhevsk, Sterlitamak, Zelenodolsk, Penza, Perm), another nine DCs are based in the Central 
Federal region (Ivanovo, Oryol, Tambov, Tver, Tula, Yaroslavl, Voronezh, Kolomna, Smolensk), 

49 

 
 
 
 
three  in  the  Urals  Federal  region  (Chelyabinsk,  Yekaterinburg,  Tyumen),  two  in  the  North-
Western  Federal  region  (Veliky  Novgorod  and  Kolpino),  two  in  the  Siberian  Federal  region 
(Omsk and Novosibirsk) and one in the North-Caucasian Federal region (Lermontov). 

Warehousing 
space, sq. m. 

Number of 
serviced stores 

% of total DC 
turnover 

City 

1 

Bataysk 

2  Kropotkin  

Federal 
District 

Southern 

Southern 

Slavyansk-on-Kuban 

Southern 

Erzovka (Volgograd) 

Southern 

3 

4 

5 

Shakhty 

6  Novorossiysk 

7  Astrakhan 

8  Krasnodar 

9 

Engels 

10  Togliatti 

11  Dzerzhinsk 

12 

Izhevsk 

13  Sterlitamak 

14  Zelenodolsk 

15  Penza 

16  Perm 

17 

Ivanovo 

18  Oryol 

19  Tambov 

20  Tver 

21  Tula 

22  Yaroslavl 

23  Voronezh 

24  Kolomna 

25  Smolensk 

Southern 

Southern 

Southern 

Southern 

Volga 

Volga 

Volga 

Volga 

Volga 

Volga 

Volga 

Volga 

Central 

Central 

Central 

Central 

Central 

Central 

Central 

Central 

Central 

26  Veliky Novgorod 

North-Western 

27  Kolpino 

North-Western 

28  Chelyabinsk 

29  Yekaterinburg 

Urals 

Urals 

50 

22,203 

31,516 

27,052 

42,121 

58,982 

25,321 

36,485 

66,707 

20,040 

22,380 

30,523 

34,141 

42,360 

23,747 

62,635 

48,045 

52,929 

18,244 

26,875 

15,726 

51,205 

58,904 

53,523 

84,160 

43,436 

21,060 

52,541 

19,198 

75,159 

297 

337 

258 

454 

728 

- 

111 

211 

314 

365 

296 

468 

573 

578 

265 

242 

764 

298 

204 

172 

802 

410 

471 

532 

110 

176 

493 

334 

1,007 

2.49% 

3.47% 

4.56% 

4.85% 

4.79% 

3.56% 

0.06% 

0.14% 

2.53% 

3.30% 

2.99% 

3.36% 

4.92% 

5.05% 

0.27% 

1.01% 

4.52% 

2.73% 

2.68% 

1.56% 

6.74% 

3.42% 

3.61% 

4.77% 

1.75% 

1.56% 

4.75% 

3.09% 

5.96% 

 
 
 
30  Tyumen 

31  Omsk 

32  Novosibirsk 

33  Lermontov 

Urals 

Siberian 

Siberian 

North-
Caucasian 

48,176 

16,488 

18,950 

40,799 

87 

175 

191 

366 

Total 

1,291,631 

12,089 

0.11% 

1.26% 

0.90% 

3.27% 

100% 

The  Company  operates  automated  stock  replenishment  system  and  a  fleet  of  5,882 

vehicles. 

51 

 
 
 
 
1100..  PPRRIIOORRIITTIIEESS  OOFF  TTHHEE  CCOOMMPPAANNYY’’SS  DDEEVVEELLOOPPMMEENNTT  

The Company outlines 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 drogerie 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 a 
purpose  to  open  900  –  950  convenience  stores,  80  hypermarkets  (including  “Magnit  Family” 
stores)  and  1,200  drogerie  stores  in  2016.  The  Company’s  accumulated  experience  and 
technologies enable it to open profitable convenience and drogerie stores even in locations with 
the  population  of  as  little  as  5,000  people  and  25,000  people  for  hypermarkets  and  “Magnit 
Family” stores. 

The Company’s stores are present in 7 out of 9 federal regions: Southern, Central, Volga, 
North-Caucasian,  North-Western,  Urals  and  Siberian.  The  Company  plans  to  increase  the 
density of its outlets in these regions and continue to expand in the markets of Moscow, Saint-
Petersburg and Western Siberia.  

Development of the multi-format model 

Currently,  the  Company  is  actively  expanding  into  four  formats:  “convenience  store”, 

hypermarket, “Magnit Family” and “drogerie store”. 

The  format  of  a  convenience  store  is  a  neighborhood  store  oriented  at  all  customers 
living  within  500  meters  radius.  The  assortment  of  a  convenience  store  consists  of  more  than 
3,700  food  and  non-food  essential  items  offered at  reasonable  prices. Average  total  space  of a 
store is 455 sq. m., average selling space is 325 sq. m. 

As of December 31, 2015 “Magnit” retail chain operates 9,594 convenience stores, out of 

which 1,250 were opened in 2015. 

Since  2007  the  Company  has  been  opening  hypermarkets.  As  of  December  31,  2015 

“Magnit” retail chain operates 219 stores of this format, out of which 29 were opened in 2015. 

The  Company  opens  its  hypermarkets  mainly  in  the  cities  with  population  of  50,000  - 
500,000 people; the outlets are located in the city (within the city boundaries) and target people 
living within the radius of 7 km. 

Based on the 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). 

52 

 
 
 
 
 
 
 
 
 
 
 
Strategic  development  of  the  hypermarket  format  enables  to  conduct  deeper 
segmentation  of  the  existing  markets  and  consider  population  with  different  income  as 
potential customers while achieving the high turnover per store and the average ticket as well 
as the fast pace of business growth. 

In 2010 the Group started to examine a new segment of the retail market and launched 2 
trial  stores  of  a  new  format  –  “a  drogerie  store”.  Unlike  convenience  stores,  stores  under 
“Magnit Kosmetik” brand offer a mix of non-food group of products: personal care, household 
cleaning  products,  cosmetics  and  perfumery  goods.  As  of  December  31,  2015  the  chain  of 
drogerie stores comprises 2,121 outlets out of which 1,041 were opened in 2015. 

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

Key features of the format are: 
-  Selling space of up to 1,500 sq. m.; 
-  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 the opening of the new outlets 
as well as the reformatting of the certain convenience stores with excessive selling space for this 
format (about 1,500 sq.m.) and the upside sales potential. 

In 2015 the Group opened 58 “Magnit Family” stores. As of December 31, 2015 “Magnit” 

retail chain operates 155 “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 continues to expand its footprint into areas with the low penetration and 

continues to adjust its assortment to meet the needs of consumers. 

Within  the  complex  measures  taken  to  increase  the  loyalty  to  the  “Magnit”  brand  the 
analysis is undertaken 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. 

53 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Minimization of expenses 

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

Company’s profitability. 

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

Development of direct import, first of all direct import of fresh fruit and vegetables, also 

contributes to the minimization of logistics costs. 

54 

 
 
 
 
1111..  IINNFFOORRMMAATTIIOONN  OONN  TTHHEE  PPAAIIDD  DDIIVVIIDDEENNDDSS  

The dividend policy of the Company oriented to the social welfare of the shareholders 

and securing of growth of capitalization of the Company. 

The  Company considers  the  growth  of capitalization  as the  primary way  of  serving  of 
financial interests of the shareholders on the deriving revenue from the shares of the Company. 
The  dividend  policy  consists  in  the  optimization  of  ratios  between  the  expendable  and 
capitalized parts of realized profit of the Company in order to increase the market value of the 
shares. 

The dividend policy of the Company is based on the following principles: 
- 

the principle of transparency implies the identification and disclosure of information 
about  the  obligations  and  responsibilities  of  the  parties,  participating  in  the 
implementation  of  dividend  policy,  including  the  procedure  and  terms  and 
conditions of making decisions on the dividends payment; 
the  principle  of  timeliness  implies  the  establishment  of  time  limits  during  the 
payment of dividends; 
the principle of reasonableness  implies that the decisions on the payment and on the 
amount  of  dividends  can  be  adopted  only  in  case  of  achievement  of  positive 
financial  result  by  the  Company,  taking  into  consideration  the  development  plan 
and its investment programs;  
the principle of justice implies the guarantee of equal rights of the shareholders for 
reception of  information about made decisions on dividends payment, their amount 
and the procedure of their payment; 
the principle of sequence implies the strict performance of procedures and principles 
of the dividend policy; 
the  principle  of  development  implies  continual  amendment  of  dividend  policy 
within the framework of  improvement of the procedures of corporative governance 
and revision of its provisions due to the change of strategic aims of the Company; 
the principle of stability implies the intention of the Company to the stable dividends 
payment. 

- 

- 

- 

- 

- 

- 

On June 4, 2015 (minutes of 05.06.2015) the annual General Shareholders Meeting made 
a  decision  to  pay  dividends  on  ordinary  registered  shares  of  PJSC  “Magnit”  following  the 
results of 2014 financial year. 

On  September  24,  2015  (minutes  of 29.09.2015)  the extraordinary  General  Shareholders 
Meeting  made  a  decision  to  pay  dividends  on  ordinary  registered  shares  of  PJSC  “Magnit” 
following the results of the 6 months of 2015 financial year. 

On  December  22,  2015  (minutes  of  24.12.2015)  the  extraordinary  General  Shareholders 
Meeting  decided  to  pay  dividends  on  ordinary  registered  shares  of  PJSC  “Magnit”  following 
the results of the 9 months of 2015 financial year. 

Information on the paid dividends: 
Dividend period: 2014 year. 
The  amount  of  declared  (accrued)  dividends  on  shares  of  this  category  (type)  per  one 

share, RUB:  

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

the results of 2014 financial year – 132.57 rubles. 

55 

 
 
 
 
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 2014 financial year – 12,535,998,832.35 rubles. 

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

RUB: 12,535,983,454.23. 

Dividend period: the 6 months of 2015 year. 
The  amount  of  declared  (accrued)  dividends  on  shares  of  this  category  (type)  per  one 

share, RUB: 

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

the results of the 6 months of 2015 financial year – 88.40 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 the 6 months of 2015 financial year – 8,359,223,782.00  rubles. 

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

RUB: 8,359,213,527.60. 

Dividend period: the 9 months of 2015 year. 
The  amount  of  declared  (accrued)  dividends  on  shares  of  this  category  (type)  per  one 

share, RUB: 

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

the results of the 9 months of 2015 financial year – 179.77 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 9 months of 2015 financial year – 16,999,294,788.35  rubles. 

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

RUB: 16,999,273,935.03.  

56 

 
 
 
 
 
 
 
1122..  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,  2015  authorized  capital  stock  of  the  public  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 PJSC “Magnit” as of 31.12.2015: 

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 PJSC “Magnit” share capital as of 31.12.2015: 
Number of registered 
entities 

Name 

Share in the charter 
capital, % 

Legal entities 

including nominal holders 

Individuals 

Total: 

4 

2 

16 

20 

58.24 

58.24 

41.76 

100 

Information  on  PJSC  “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, 12th 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  PJSC 
“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: 

57 

 
 
  
 
 
 
 
 
 
-  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  PJSC  “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 
PJSC “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. 

BONDS 

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

Identification number of the issue and the date 
of its assignment 
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 

№ 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 % 

58 

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

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

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  PJSC  “Magnit”  fulfilled  its  obligations  to  bond  holders  on  time 

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

Bond issue of PJSC “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 PJSC “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. 

59 

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

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-02-60525-P of February 02, 2010 

1,000,000,000 rubles 
1,000,000 bonds 
1,000 rubles 
100% of nominal value 
13.09.2010 
open subscription 
1,092nd 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  PJSC  “Magnit”  fulfilled  its  obligations  to  bond  holders  on  time 

and in full and redeemed the nominal value of bonds of BO-02 series. 

60 

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

Identification number of the issue and the date 
of its assignment 
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. 

61 

 
 
 
 
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  PJSC  “Magnit”  fulfilled  its  obligations  to  bond  holders  on  time 

and in full and redeemed the nominal value of bonds of BO-03 series. 

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

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-04-60525-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 % 

62 

 
 
 
 
5 coupon interest rate 
6 coupon interest rate 

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  PJSC  “Magnit”  fulfilled  its  obligations  to  bond  holders  on  time 

and in full and redeemed the nominal value of bonds of BO-04 series. 

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

Identification number of the issue and the date 
of its assignment 
Volume of the issue 
Number of securities 
Nominal value of each security 

63 

№ 4B02-05-60525-P of February 16, 2011 

5,000,000,000 rubles 
5,000,000 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 
04.03.2011 
open subscription 
1,092nd day from the date of placement 
(28.02.2014) 
6 
RU000A0JR9N3 
RU000A0JR9N3 
8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 
8.00 % 

The  first  coupon  yield  of  BO-05  series  Exchange-traded  bond  issue  was  paid  on 
September  2,  2011.  The  total  amount  of  yield  paid  on  the  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. 

The  sixth  coupon  yield  of  BO-05  series  Exchange-traded  bond  issue  was  paid  on 
February  28,  2014.  The  total  amount  of  yield  paid  on  the  sixth  coupon  amounted  to  199.45 
million rubles, the amount of yield of the sixth coupon paid per one bond amounted to 39.89 
rubles. 

On February 28, 2014 PJSC “Magnit” fulfilled its obligations to bond holders on time and 

in full and redeemed the nominal value of bonds of BO-05 series. 

Bond issue of PJSC “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. 

64 

 
 
 
 
Placement  of  the  certified  interest-bearing  non-convertible  Exchange-traded  bonds 
payable to the bearer of BO-06 series with the obligatory centralized custody of PJSC “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 PJSC “Magnit” of BO-06 series: 

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-06-60525-P of February 16, 2011 

5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
26.04.2011 
open subscription 
1,092nd 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. 

The sixth coupon yield of BO-05 series Exchange-traded bond issue was paid on April 
22, 2014. The total amount of yield paid on the sixth coupon amounted to 193.2 million rubles, 
the amount of yield of the sixth coupon paid per one bond amounted to 38.64 rubles. 

65 

 
 
 
On April 22, 2014 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of BO-06 series. 

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

Identification number of the issue and the date 
of its assignment 
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. 

66 

 
 
 
 
 
The third coupon yield of BO-07 series Exchange-traded bond issue was paid on March 
24, 2014. The total amount of yield paid on the third coupon amounted to 221.9 million rubles, 
the amount of yield of the third coupon paid per one bond amounted to 44.38 rubles. 

The  fourth  coupon  yield  of  BO-07  series  Exchange-traded  bond  issue  was  paid  on 
September  22,  2014.  The  total  amount  of  yield  paid  on  the  fourth  coupon  amounted  to  221.9 
million rubles, the amount of yield of the fourth coupon paid per one bond amounted to 44.38 
rubles. 

The fifth coupon yield of BO-07 series Exchange-traded bond issue was paid on March 
23, 2015. The total amount of yield paid on the fifth coupon amounted to 221.9 million rubles, 
the amount of yield of the fifth coupon paid per one bond amounted to 44.38 rubles. 

The  sixth  coupon  yield  of  BO-07  series  Exchange-traded  bond  issue  was  paid  on 
September  21,  2015.  The  total  amount  of  yield  paid  on  the  fifth  coupon  amounted  to  221.9 
million  rubles,  the  amount  of  yield  of  the  fifth  coupon  paid  per  one  bond  amounted  to  44.38 
rubles. 

On September 21, 2015 PJSC “Magnit” fulfilled its obligations to bond holders on time 

and in full and redeemed the nominal value of bonds of BO-07 series. 

Based on trading for the period from 05.01.2015 to 21.09.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-07  series  varied  from  min  94.32% 
(27.01.2015) to max 100.00% (19.06.2015) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  95.12%  (25.03.2015)  to  max  99.98%  (09.09.2015,  10.09.2015, 
11.09.2015, 14.09.2015). 

Bond issue of PJSC “Magnit” of 01 series: 

In 2013 the Company offered its investors the issue of non-convertible certified interest-

bearing bonds to the bearer with the obligatory centralized custody of 01 series. 

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 bonds of 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 bonds  payable  to  the bearer 
of  01  series  with  the  obligatory  centralized  custody  of  PJSC  “Magnit”  on  the  MICEX  stock 
exchange commenced on February 26, 2013. 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 PJSC “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 

№ 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) 

67 

 
 
 
 
 
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 

6 
RU000A0JTP09 
RU000A0JTP09 
8.50 % 
8.50 % 
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. 

The second coupon yield of 01 series bond issue was paid on February 27, 2014. The total 
amount  of  yield  paid  on  the  second  coupon  amounted  to  211.9  million  rubles,  the  amount  of 
yield of the second coupon paid per one bond amounted to 42.38 rubles. 

The third coupon yield of 01 series bond issue was paid on August 26, 2014. The total 
amount of yield paid on the third coupon amounted to 211.9 million rubles, the amount of yield 
of the third coupon paid per one bond amounted to 42.38 rubles. 

The fourth coupon yield of 01 series bond issue was paid on February 24, 2015. The total 
amount  of  yield  paid  on  the  fourth  coupon  amounted  to  211.9  million  rubles,  the  amount  of 
yield of the fourth coupon paid per one bond amounted to 42.38 rubles. 

The  fifth  coupon  yield  of  01  series  bond  issue  was  paid  on  August  25,  2015.  The  total 
amount of yield paid on the fifth coupon amounted to 211.9 million rubles, the amount of yield 
of the fifth coupon paid per one bond amounted to 42.38 rubles. 

Based on trading for the period from 05.01.2015 to 30.12.2015 the weighted average price 
of  transactions  with  bonds  of  01  series  varied  from  min  89.01%  (05.01.2015)  to  max  99.72% 
(28.12.2015  and  30.12.2015)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period 
fluctuated from min 89.12% (12.01.2015) to max 99.63% (28.12.2015, 29.12.2015, 30.12.2015). 

Bond issue of PJSC “Magnit” of BO-08 series: 

In 2013 the Company offered its investors the nineth 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-08 
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-08 series with the obligatory centralized custody of PJSC “Magnit” on 
the  MICEX  stock exchange  commenced  on  April  2,  2013.  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 PJSC “Magnit” of BO-08 series: 

68 

 
 
 
 
 
 
Identification number of the issue and the date 
of its assignment 
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. 

The second coupon yield of BO-08 series Exchange-traded bond issue was paid on April 
1, 2014. The total amount of yield paid on the second coupon amounted to 209.4 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.88 rubles. 

The  third  coupon  yield  of  BO-08  series  Exchange-traded  bond  issue  was  paid  on 
September  30,  2014.  The  total  amount  of  yield  paid  on  the  third  coupon  amounted  to  209.4 
million rubles, the amount of yield of the third coupon paid per one bond amounted to 41.88 
rubles. 

The fourth coupon yield of BO-08 series Exchange-traded bond issue was paid on March 
31, 2015. The total amount of yield paid on the fourth coupon amounted to 209.4 million rubles, 
the amount of yield of the fourth coupon paid per one bond amounted to 41.88 rubles. 

The  fifth  coupon  yield  of  BO-08  series  Exchange-traded  bond  issue  was  paid  on 
September  29,  2015.  The  total  amount  of  yield  paid  on  the  fifth  coupon  amounted  to  209.4 
million  rubles,  the  amount  of  yield  of  the  fifth  coupon  paid  per  one  bond  amounted  to  41.88 
rubles. 

Based on trading for the period from 05.01.2015 to 30.12.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-08  series  varied  from  min  87.00% 
(12.01.2015)  to  max  99.98%  (30.01.2015)  of  the  nominal  value.  Acknowledgeable  quote  within 
this  period  fluctuated  from  min  87.00%  (from  12.01.2015  to  16.01.2015,  from  19.01.2015  to 
23.01.2015) to max 96.89% (from 16.06.2015 to 19.06.2015, 22.06.2015). 

69 

 
 
 
 
 
 
Bond issue of PJSC “Magnit” of BO-09 series: 

In 2013 the Company offered its investors the ninth 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-09 
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-09 series with the obligatory centralized custody of PJSC “Magnit” on 
the  MICEX  stock exchange  commenced  on  April  4,  2013.  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 PJSC “Magnit” of BO-09 series: 

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-09-60525-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 
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. 

The second coupon yield of BO-09 series Exchange-traded bond issue was paid on April 
1, 2014. The total amount of yield paid on the second coupon amounted to 209.4 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 41.88 rubles. 

The  third  coupon  yield  of  BO-09  series  Exchange-traded  bond  issue  was  paid  on 
September  30,  2014.  The  total  amount  of  yield  paid  on  the  third  coupon  amounted  to  209.4 
million rubles, the amount of yield of the third coupon paid per one bond amounted to 41.88 
rubles. 

70 

 
 
 
 
The fourth coupon yield of BO-09 series Exchange-traded bond issue was paid on March 
31, 2015. The total amount of yield paid on the fourth coupon amounted to 209.4 million rubles, 
the amount of yield of the fourth coupon paid per one bond amounted to 41.88 rubles. 

The  fifth  coupon  yield  of  BO-09  series  Exchange-traded  bond  issue  was  paid  on 
September  29,  2015.  The  total  amount  of  yield  paid  on  the  fifth  coupon  amounted  to  209.4 
million  rubles,  the  amount  of  yield  of  the  fifth  coupon  paid  per  one  bond  amounted  to  41.88 
rubles. 

Based on trading for the period from 05.01.2015 to 30.12.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-09  series  varied  from  min  87.00% 
(12.01.2015) to max 101.00% (11.03.2015) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  87.00%  (from  12.01.2015  to  16.01.2015,  from  19.01.2015  to 
22.01.2015) to max 96.89% (from 16.06.2015 to 19.06.2015, 22.06.2015). 

Bond issue of PJSC “Magnit” of 02 series: 

In 2015 the Company offered its investors the issue of non-convertible certified interest-

bearing bonds to the bearer with the obligatory centralized custody of 02 series. 

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 bonds of 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 non-convertible certified interest-bearing bonds  payable  to  the bearer 
of  02  series  with  the  obligatory  centralized  custody  of  PJSC  “Magnit”  on  the  MICEX  stock 
exchange  commenced  on  May  15,  2015.  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 PJSC “Magnit” 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 

№ 4-02-60525-P of December 27, 2012 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
15.05.2015 
open subscription 
1,092nd day from the date of placement 
(11.05.2018) 
6 
RU000A0JVE99 
RU000A0JVE99 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 

71 

 
 
 
 
 
The first coupon yield of 02 series bond issue was paid on November 13, 2015. The total 
amount of yield paid on the first coupon amounted to 301.65 million rubles, the amount of yield 
of the first coupon paid per one bond amounted to 60.33 rubles. 

Based on trading for the period from 15.05.2015 to 30.12.2015 the weighted average price 
of transactions with bonds of 02 series varied from min 100.99% (30.09.2015, 21.12.2015) to max 
101.01%  (15.12.2015)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period 
fluctuated  from  min  100.99%  (30.09.2015,  01.10.2015,  02.10.2015,  from  05.10.2015  to  09.10.2015, 
12.10.2015,  13.10.2015)  to  max  101.00%  (from  02.06.2015  to  05.06.2015,  from  08.06.2015  to 
11.06.2015, from 15.06.2015 to 19.06.2015, 22.06.2015). 

Bond issue of PJSC “Magnit” of 03 series: 

In 2015 the Company offered its investors the issue of non-convertible certified interest-

bearing bonds to the bearer with the obligatory centralized custody of 03 series. 

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 bonds of 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. 

Placement  of  the non-convertible certified interest-bearing bonds  payable  to  the bearer 
of  03  series  with  the  obligatory  centralized  custody  of  PJSC  “Magnit”  on  the  MICEX  stock 
exchange  commenced  on  May  15,  2015.  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 PJSC “Magnit” of 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 

№ 4-03-60525-P of December 27, 2012 
5,000,000,000 rubles 
5,000,000 bonds 
1,000 rubles 
100% of nominal value 
15.05.2015 
open subscription 
1,092nd day from the date of placement 
(11.05.2018) 
6 
RU000A0JVE81 
RU000A0JVE81 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 
12.10 % 

72 

 
 
 
 
 
 
 
The first coupon yield of 03 series bond issue was paid on November 13, 2015. The total 
amount of yield paid on the first coupon amounted to 301.65 million rubles, the amount of yield 
of the first coupon paid per one bond amounted to 60.33 rubles. 

Based on trading for the period from 15.05.2015 to 30.12.2015 the weighted average price 
of  transactions  with  bonds  of  03  series  varied  from  min  100.90%  (12.10.2015)  to  max  101.99% 
(25.11.2015)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min  100.99%  (29.05.2015,  01.06.2015,  30.09.2015,  01.10.2015,  02.10.2015,  05.10.2015,  06.10.2015, 
07.10.2015,  08.10.2015,  09.10.2015,  12.10.2015,  13.10.2015)  to  max  101.00%  (from  25.05.2015  to 
28.05.2015, from 02.06.2015 to 05.06.2015, from 08.06.2015 to 11.06.2015, 15.06.2015). 

Bond issue of PJSC “Magnit” of BO-10 series: 

In 2015 the Company offered its investors the tenth Exchange-traded bond issue. 
Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity of the issue is 1 year. The purpose of the issue of the exchange-traded bonds of BO-10 
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-10 series with the obligatory centralized custody of PJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  July  23,  2015.  The  number  of  the  placed  securities 
amounted to 10 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 PJSC “Magnit” of BO-10 series: 

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-10-60525-P of July 30, 2013 

10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
23.07.2015 
open subscription 
364th day from the date of placement 
(21.07.2016) 
2 
RU000A0JVMV2 
RU000A0JVMV2 
11.60 % 
11.60 % 
11.60 % 

Based on trading for the period from 23.07.2015 to 30.12.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-10  series  varied  from  min  98.01% 
(07.09.2015) to max 100.60% (13.10.2015) of the nominal value. Acknowledgeable quote within 
this period fluctuated from min 99.82% (20.08.2015, 21.08.2015) to max 100.39% (30.11.2015). 

73 

 
 
 
 
 
 
Bond issue of PJSC “Magnit” of BO-11 series: 

In 2015 the Company offered its investors the eleventh Exchange-traded bond issue. 
Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity of the issue is 1 year and a half. The purpose of the issue of the exchange-traded bonds 
of  BO-11  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-11 series with the obligatory centralized custody of PJSC “Magnit” on 
the  MICEX  stock  exchange  commenced  on  October  20,  2015.  The  number  of  the  placed 
securities  amounted  to  10  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 PJSC “Magnit” of BO-11 series: 

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-11-60525-P of July 30, 2013 

10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
20.10.2015 
open subscription 
546th day from the date of placement 
(18.04.2017) 
3 
RU000A0JVUZ6 
RU000A0JVUZ6 
11.70 % 
11.70 % 
11.70 % 
11.70 % 

Based on trading for the period from 20.10.2015 to 30.12.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-11  series  varied  from  min  100.17% 
(20.10.2015) to max 100.99% (22.12.2015) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  100.20%  (20.10.2015)  to  max  100.89%  (30.10.2015,  02.11.2015, 
05.11.2015, 12.11.2015). 

Bond issue of PJSC “Magnit” of BO-001P-01 series: 

In 2015 the Company offered its investors the Exchange-traded bond issue of BO-001P-

01 series. 

Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity of the issue is 1 year and a half. The purpose of the issue of the exchange-traded bonds 
74 

 
 
 
 
 
 
 
of  BO-001P-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-001P-01  series  with  the  obligatory  centralized  custody  of  PJSC 
“Magnit” on the MICEX stock exchange commenced on November 11, 2015. The number of the 
placed securities amounted to 10 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 PJSC “Magnit” of BO-001P-01 series: 

Identification number of the issue and the date 
of its assignment 
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 

№ 4B02-01-60525-P-001P of November 5, 
2015 
10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
11.11.2015 
open subscription 
546th day from the date of placement 
(10.05.2017) 
3 
RU000A0JVXM8 
RU000A0JVXM8 
11.20 % 
11.20 % 
11.20 % 
11.20 % 

Based on trading for the period from 11.11.2015 to 30.12.2015 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-001P-01  series  varied  from  min  99.61% 
(30.12.2015) to max 100.15% (17.12.2015) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  99.79%  (30.12.2015)  to  max  100.00%  (12.11.2015,  13.11.2015, 
from 16.11.2015 to 20.11.2015, from 23.11.2015 to 25.11.2015). 

SSHHAARREESS  TTRRAADDIINNGG 

The shares of PJSC “Magnit” entered the Russian stock market in April 2006. 
On April 14, 2006 the shares of PJSC “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 PJSC “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 PJSC “Magnit” on the Russian Trading System (RTS) and 

the Moscow Interbank Currency Exchange (MICEX) was completed. 

The  price  of  one  share  of  PJSC  “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 

75 

 
 
 
 
 
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  PJSC  “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 PJSC “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 11,245,660 ordinary shares were offered including 9,719,638 shares allocated to 
international institutional investors. In connection with the offering the selling shareholder has 
granted the joint bookrunners an over-allotment option to purchase up to an additional 506,585 
shares at the offer price 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. 

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.  

Since July 22, 2009 ordinary shares of the Company were included (transferred) into the 

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

On August 7, 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 
admitted to trading in the corresponding list. 

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

11,154,918 ordinary shares by public subscription. 

The offer price amounted to 65 USD per ordinary share and 13 USD per GDR.  
A total of 5,729,413 ordinary shares were offered. 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 PJSC “Magnit” have been included (transferred) into 

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

76 

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

On  November  30,  2011  PJSC  “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  PJSC  “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 PJSC "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.  

On June 6, 2014 the ordinary registered shares of PJSC “Magnit” were in included in the 

list of securities admitted to trading on the OJSC “Saint-Petersburg Exchange”. 

According to trading held from 05.01.2015 to 30.12.2015 on MICEX Stock Exchange the 
average weighted price of transactions with shares varied from min 9,936.00 rubles (05.01.2015) 
to max 12,773.00 (05.08.2015). 

77 

 
 
 
 
According  to  the  trading  held  from  02.01.2015  to  31.12.2015  on  the  London  Stock 
According  to  the  trading  held  from  02.01.2015  to  31.12.2015  on  the  London  Stock 
According  to  the  trading  held  from  02.01.2015  to  31.12.2015  on  the  London  Stock 
transactions with the global depositary receipts as of closing varied from 
Exchange the price of transactions with the global depositary receipts as of closing varied from 
transactions with the global depositary receipts as of closing varied from 
min $37.44 (28.01.2015) to max $60.2 (16.04.2015). 
min $37.44 (28.01.2015) to max $60.2 (16.04.2015).

78 

 
 
 
 
 
 
 
Market  capitalization  of  PJSC  “Magnit”  as  of  December  31,  2015  amounted  to 

1,052,089,635,730.00 rubles according to JSC “MICEX SE”. 

79 

 
 
 
1133..  TTRRAANNSSAACCTTIIOONNSS  EEXXEECCUUTTEEDD  WWIITTHHIINN  TTHHEE  YYEEAARR  22001155  CCOONNSSIIDDEERREEDD  MMAAJJOORR  
TTRRAANNSSAACCTTIIOONNSS   AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   ““OONN   JJOOIINNTT   SSTTOOCCKK  
CCOOMMPPAANNIIEESS””    

1. 
Date of Transaction (Date of the Contract) 

Subject and other essentials of transaction 

Parties of transaction  

29.12.2015 
Change of terms and conditions of the 
guarantee provision under the General 
Agreement №42-0-10/2-2015 on the 
procedure of conclusion of credit 
transactions executed between Joint-Stock 
Company “Russian Agricultural Bank” 
and JSC “Tander”, according to the 
additional agreement to the guarantee 
agreement №42-0-10/3-2015. 
The Creditor: JSC “Russian Agricultural 
Bank”  
The Borrower: JSC “Tander” 
The Guarantor: PJSC “Magnit” 

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, % 

28,801,369.86  

25.71 

Deadline  for  the  fulfillment  of  the  obligations 
under the transaction 

Information 
obligations 

on 

performance 

of 

specified 

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

The term not less than the term of 
validity of the Credit Agreement 
increased by 180 calendar days.   

JSC “Tander” timely and in full fulfils its 
obligation to the Creditor. There are no 
cases when a Creditor makes demands to 
the Guarantor to fulfill of unperformed 
obligations of JSC “Tander”. 
The transaction was approved by the 
General Shareholders Meeting on 
December 22, 2015 (Minutes w/o № of 
24.12. 2015). 

Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

80 

 
 
 
  
  
1144..   TTRRAANNSSAACCTTIIOONNSS   EEXXEECCUUTTEEDD   WWIITTHHIINN   TTHHEE   YYEEAARR   22001155   CCOONNSSIIDDEERREEDD  
RREELLAATTEEDD   PPAARRTTYY   TTRRAANNSSAACCTTIIOONNSS   AACCCCOORRDDIINNGG   TTOO   TTHHEE   FFEEDDEERRAALL   LLAAWW   OONN   ““JJOOIINNTT  
SSTTOOCCKK  CCOOMMPPAANNIIEESS””    

Information  on  the  transactions  executed  in  2015  year  and  considered  as  related  party 
transactions  according  to  the  Federal  Law  “On  Joint  Stock  Companies”  is  represented  in  the 
annex to the Annual Report (ref. Annex №5). 

81 

 
 
  
  
1155..  MMAAIINN  RRIISSKK  FFAACCTTOORRSS  IINNHHEERREENNTT  IINN  TTHHEE  ССOOMMPPAANNYY  OOPPEERRAATTIIOONN  

The Company’s policy of the risk management 

Since the Issuer and its subsidiaries operate within one group of companies, where PJSC 
“Magnit” serves as the holding company (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 PJSC “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, PJSC “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. PJSC “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. 

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 

82 

 
 
 
 
 
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 Group 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  Issuer  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. 

INDUSTRY RISKS 

Risks related to the consumer demand and competition 

Unfavorable 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. Oil prices continued to decrease in 2015 (from $59 per 
barrel  of  oil  as  of  January  2,  2015  to  $37  per  barrel  as  of  December  31,  2015),  which  affected 
adversely  the  growth  rate  of  the  Gross  Domestic  Product  (GDP)  in  the  Russian  Federation  in 
2015.  Further  decrease  of  oil  prices  or  their  fixing  at  the  current  level,  as  well  as  decrease  of 
prices on the other mineral resources may have material negative impact on the economy of the 
Russian  Federation  due  to  the  prevailing  share  of  the  commodities  in  the  Gross  Domestic 
Product. Besides, introduction and further tightening of economic sanctions against the Russian 
Federation  by  the  United  States  of  America,  European  Union  and  other  countries  due  to  the 
developments in Ukraine was and continues to be detrimental to the state of the economy. 

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  operational  results  of  the 
Group and the Issuer. 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 

83 

 
 
 
 
 
 
As of December 31, 2015 the Group operates in 7 federal districts in 2,361 locations of the 
Russian  Federation  with  the  highest  concentration  in  the  Southern,  North-Caucasian,  Central 
and  Volga  regions.  The  Group  plans  to  continue  its  expansion  in  the  other  regions  of  Russia: 
North-West, Urals and Siberia. Retail market of the Southern federal region, where the Issuer is 
registered  and  where  its  Head  Office  is  located,  as  well  as  retail  markets  of  the  Central  and 
Volga  regions,  where  most  of  the  Group’s  stores  are  located,  are  quite  competitive  regional 
markets  in  Russia  and  are  represented  by  most  of  the  large  Russian  players  as  well  as  by  a 
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 food 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  develop  the  existing  stores  and  open  new  stores  in  good  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 delay its further growth 

As of December 31, 2015 the stores operating under “Magnit” brand are located in the 
Southern  federal  region  (2,196),  Central  federal  region  (3,163),  Volga  federal  region  (3,580), 
North-Caucasian  federal  region  (451),  North-Western  federal  region  (1,166),  Urals  federal 

84 

 
 
 
 
region (1,105) and Siberian federal region (428).  

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 the 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  imply  certain  risks,  including  failure  to  carry  out  adequate  due 
diligence of the acquirees’ operations,  their assets and/or financial position, and much higher 
financial  risks  and  operational  expenses  than  expected  before  acquisition.  At  the  same  time, 
there  is  a  risk  of  impossibility  of  successful  assimilation  of  operations  and  personnel  of  the 
acquiree,  lack  of  introduction  and  integration  of  all  necessary  systems  and  control,  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  operational  disruptions    and  loss  of  the  Group’s 
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 operational results. 

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  receive 
sufficient cash flows or raise sufficient capital to finance its planned expenditures, it may have 
to cut, slow down or cease expansion of its network. 

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

financial resources 

85 

 
 
 
 
 
 
 
 
Historically  volume  of  the  Group’s  operations  has  been  growing  fast.  The  growth  is 
expected  to  continue  in  the  projected  future  which  may  lead  to  the  significant  lack  of 
administrative, operational and financial resources. As a result, “Magnit” retail chain will have 
particularly  to  continue  the 
its  operational  and  financial  systems, 
administrative management and management 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  meet  the above challenges, it 
may negatively influence the operations and financial position of the Group and the Issuer. 

improvement  of 

Due to the ongoing growth, the Group may experience difficulties with continuation of 
usage,  extension  and  improvement  of  its  management  and  information  system..  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. 

Besides, there exist a risk of narrowing of the target audience  in the course of time if the 
population  income  grows  significantly,  which  may  lead  to  the  outflow  of  customers  from 
“Magnit” stores. 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  disposable  income  will  continue  to  grow,  the  Group  may  not  be  able  to 
adjust  the  product  mix  in  its  stores  according  to  the  changed  consumer  needs,  and  thus  may 
lose part of its target audience. As a result, the number of customers who shop at the Group’s 
stores  may  reduce  (or  the  growth  rate  of  the  number  of  customers  may  significantly  reduce 
compared  to  the  previous  periods),  or  the  size  of  the  average  ticket  in  “convenience”  format 
may  reduce  (or  its  growth  rate  may  reduce  compared  to  the  previous  periods),  which  could 
detrimental  to  on  the  business  of  the  Group,  its  operational  results,  financial  position  and 
prospects. 

Risks related to real estate investments and lease of real estate 

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

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

c)  fluctuations of the demand for commercial real estate. 
As  a  result  of  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’ 

86 

 
 
 
 
 
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 real estate 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.  If  in  the  future  due  to  any  reason,  including  competition  from  the  other 
companies,  which  are  interested  in  the  similar  objects,  the  Group  is  not  able  to  identify  and 
lease and/or buy 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 be able to successfully identify, lease and/or purchase 
the appropriate real estate objects on acceptable terms. 

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 

It is impossible to guarantee that the Group will be able to prolong its lease contracts on 
acceptable terms, and even the possibility to prolong lease contracts itself upon their expiration. 
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/or  equip  the  new  specially  built    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. It is impossible to guarantee that 
the Group will be able to find sufficient number of qualified projectors which could enable the 
Group  to  construct  and  open  new  stores  in  due  time.  Failure  of  the  Group  to  construct  and 
equip new stores on the newly acquired land plots in due time may be detrimental to its ability 
to  perform  tasks,  which  are  set  in  its  plans  of  strategic  development  and    to  achieve  planned 
operational 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 

87 

 
 
 
 
 
 
 
 
financial position of the Group 

Group’s  operations  include  obtaining  of  ownership  rights  on  land  plots  and  buildings 
for  the  purposes  of  the  construction  and/or  equipping  new  stores.  Besides,  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,  the 
decisions  made  in  compliance  with  these  procedures  can  be  contested  or  cancelled. 
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. 

According to the Russian legislation, 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, breaches in the pst real estate transactions may 
lead to invalidation of such transactions with certain real estate objects, which may negatively 
influence the rights of the Group on this real estate. 

It is also worth noting that, 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. Besides, 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  at  any  time  may  register  or  claim  the  existence  of  encumbrances  (of  which  the  Group 
had not been aware of) on the real estate owned or leased by the Group. 

Risks related to the increase of costs 

Unionization  of  the  Group  employees  may  have  a  material  adverse  effect  on  its 

financial position and operational 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,  which  in  its  turn  may  have  a 
substantial negative impact on financial position and operational results of the Group.  

Risks related to the possible fluctuations of the prices for raw materials, services used 
by  the  Issuer  in  its  operations  (separately  on  the  internal  and  external  markets),  and  their 
influence on the Issuer’s operations 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 

88 

 
 
 
 
 
 
 
 
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 growth of the store opening costs or costs for the use of 
the  premises  for  stores  as  well  as  the  increase  of  the  payback  period  for  the  Issuer  and  its 
subsidiaries. The growth of the purchasing prices, the growth of the store opening costs, growth 
of the price of the land plots (or any other real estate) and the amount of rent payment for their 
use,  as  well  as  the  growth  of  employees’  wages  may  lead  to  the  substantial  growth  of  the 
Group’s  expenses,  and  thus,  seriously  affect  the  profitability  of  the  Issuer  if  the  Group  is  not 
able  to  adequately  increase  the  sale  prices  due  to  low  purchasing  power  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  Issuer  (separately  on  the  domestic  and  foreign  markets),  and  their  influence  on  the 
Company’s activity and its fulfillment of obligations on the securities 

The Issuer and the Group operate only on the Russian domestic market. The Issuer 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 product prices at “Magnit” stores may lead to the profitability decrease 
of  the  Group.  Changes  of  the  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  on  the  products.  The  growth  of  the  product  prices  may  negatively  affect  the  purchasing 
power  of  the  population.  Amidst  inflation  the  growth  of  the  product  prices    is  more  likely  to 
happen, which causes the erosion of purchasing power of the population. Deterioration of the 
macroeconomic  environment  and  the  subsequent  erosion  of  purchasing  power  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 Issuer 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  is  impossible  to  determine  particular 
actions of the Issuer in case any of the events listed in the risk factors and described in 
this paragraph occur in future, because elaboration of the adequate is complicated due 
to uncertainties of the developments in future. 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 

89 

 
 
 
 
 
 
the  situation,  as  most  of  the  above  risks  are  out  of  the  Issuer’s  control.  In  case  of 
deterioration of the situation in the sector, the Company plans: 

•  To continue, if possible, to expanding its operations in order to reduce the  cost of goods 

and diversify some risks through the ongoing growth of scale; 

•  To  continue  monitoring  the  least  prospective  stores  and,  if  the  measures  to  raise 

profitability of these stores are not rewarding, to close such stores expeditiously; 

•  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 take additional measures to cut the costs; 
• 

to continue attracting highly-skilled specialists as well as entering into agreements with 
reliable  partners,  counteragents  and  contractors,  which  enables 
further  risk 
minimization, and 

•  To  conduct  the  detailed  analysis  of  the  planned  operations  of  the  Issuer  in  order  to 

reduce the cost of investments, reduce the expenses and receive higher profits. 

COUNTRY AND REGIONAL RISKS 

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  region,  Krasnodar.  As  of  December  31,  2015  the  Group 
operates in 7 federal regions in 2,361 cities and towns of the Russian Federation. 

The Group does not have stores and other objects 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 decrease of demand for consumer goods. 

Despite  the  fact  that  during  the  last  few  years  there  were  positive  changes  in  many  
public  spheres  in  Russia  -  the  economy  was  growing,  certain  political  stability  was  achieved, 
Russia  is  still  the  state  with  the  rapidly  developing  and  changing  political,  economic  and 
financial  systems.  Apart  from  economic  risks,  Russia  is  more  exposed  to  the  political  and 
regulatory risks than the other countries with the developed market economy. 

POLITICAL RISKS 

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

Russia as well as on share the price of the Issuer 

Since  1991  Russia  is  undergoing  the  transformation  from  the  single-party  government 
with the centralized planned economy to the federal republic with democratic institutions and 
market-oriented economy. 

The progress of political and other reforms from 1991 was uneven. The composition of 
the  Government  of  the  Russian  Federation,  including  the  prime  minister,  was  unstable  on  a 
periodic basis. For example, from March 1998 to May 2008 there were six prime-minister shifts. 
Vladimir Putin was elected the President of Russia in March 2000. Since that the composition of 
the Government in Russia has been highly stable. In March 2008 Dmitry Medvedev was elected 

90 

 
 
 
 
 
 
the  President  of  Russia,  during  his  administration  Vladimir  Putin  was  the  Prime  Minister.  In 
March  2012  Vladimir  Putin  was  again  elected  the  President  and  came  to  office  on  the  7th  of 
May, 2012 for the six-year term. Currently Dmitry Medvedev is the Prime Minister. Although it 
ensured state stability, oppositional organizations were very active from the end of 2011 to the 
middle of 2013, mainly due to the results of the parliament and president elections. 

Political instability may lead to deterioration of the macroeconomic situation, including 

flight of capital, decrease of investments and business activity. 

Accession of Crimea to Russia caused strong negative reaction of the western countries. 
In  particular,  the  United  States  of  America  and  the  European  Union  countries  as  well  as 
Ukraine strongly reject to acknowledge the referendum held in Crimea and further accession of 
Crimea to the Russian Federation legitimate. Beginning from March 2014 the United States of 
America, the European Union countries and some other countries started to introduce various 
sanctions  against  a  number  of  the  Russian  administrative  officials,  politicians,  businessmen, 
companies and banks.  

The beginning and further escalation of the Ukrainian conflict between the army and the 
other armed groups of Ukraine on one hand, and advocates of independency from Ukraine on 
the other hand, caused significant expansion and toughening of sanctions against Russia on the 
part  of  western  countries  starting  from  July  2014.  In  particular,  the  United  States  of  America 
introduced the so-called sectoral sanctions against Russian state banks as well as a number of 
companies  operating  in  the  power  generating  and  military  sectors  of  economy.  The  most 
meaningful part of the sectoral sanctions for the Russian economy and financial system is the 
prohibition  on  purchase,  sale,  investment  services  and  assistance  in  issuance  or  any  other 
transactions  with  the  securities  and  money  market  instruments  with  the  circulation  period  of 
over  30  days  if  the  issuer  is  (i)  one  of  the  five  Russian  state  banks  (Sberbank,  VTB  Bank, 
Gazprombank, Vnesheconombank or Russian Agricultural Bank), one of their subsidiaries or a 
person,  acting  on  behalf  of  or  on  the  instructions  of  these  Russian  state  banks  and  their 
subsidiaries;  (ii)  one  of  a  number  of  the  Russian  companies,  which  operations  are  primarily 
related to and is mainly about invention, production, sales and export of military equipment or 
services related to the military sector, or one of its subsidiaries or a person, acting on behalf of 
and on the instructions of these military companies or their subsidiaries; (iii) one of a number of 
the Russian companies controlled by the government or with the government stake of over 50% 
and  the  value  of  assets  exceeding  1  trillion  rubles  and  with  the  expected  profit  of  over  50% 
coming  from  sale  and  transportation  of  crude  oil  and  oil  products  (such  as  Gazprom  Neft, 
Transneft and Rosneft), or one of their subsidiaries or a person, acting on behalf of and on the 
instructions  of  these  companies  or  their  subsidiaries.  Similar  sanctions  blocking  access  to  the 
western capital markets were also introduced by the European Union countries nearly against 
the  same  Russian  state  banks,  power  generating  and  military  companies.  Besides,  there  were 
sanctions  introduced  to  prohibit  export  of  products  and  technologies  for  military  purposes, 
dual-use products and technologies (which may be used for both civil and military purposes), 
as  well  as  products  and  technologies  necessary  for  oilfield  development  in  deep  water  areas, 
Arctic shelf and shale stratum, to Russia. 

Significant  escalation  of  geopolitical  situation  due  to  the  development  in  the  Eastern 
Ukraine  and  the  introduction  of  the  above  sanctions  not  only  restricted  access  to  the  western 
capital  markets  for  banks  and  companies  under  sanctions,  but  also  extremely  complicated 
access to the international debt and equity capital markets for the other Russian companies and 
banks, which may now turn to be unable to refinance its current debt in the foreign currencies 
by new debt on the international capital markets. Very limited access to the international capital 
markets creates a threat that at least some of those companies and banks with significant debt in 

91 

 
the  foreign  currencies  may  be  unable  to  settle  their  existing  loans  in  the  foreign  currency  in 
time, which may result in their bankruptcy and negatively impact the entire Russian economy. 
Besides, significant part of funds, earlier raised by the Russian banks on the international capital 
markets, was channeled for crediting of the Russian companies and population. The restriction 
of access to such relatively cheap source of financing may negatively cut volumes of crediting of 
the  Russian  companies  and  population  by  the  Russian  banks  and  significantly  increase  the 
credit rates, which may negatively impact the state of the Russian economy.  

It is impossible to rule out further escalation of sanctions against Russian business and 
individuals  in  future,  which  may  have  even  more  negative  impact  on  the  Russian  economy, 
financial and banking markets, and result in the increase of the capital outflow from Russia and 
significantly deteriorate the investment climate and business environment in Russia. 

Reconsideration  of  reforms  and  the  government  policy  with  regard  to  certain 
individuals  may  negatively  impact  the  business  of  the  Group  and  the  investment 
attractiveness of Russia. 

In  the  past,  including  the  recent  past,  the  Russian  law  enforcement  agencies  opened 
criminal  cases  against  a  number  of  Russian  companies,  their  officials  and  shareholders  on  a 
charge of tax evasion, other tax crimes and absolutely different illegal actions. On some of such 
investigations the accused people were sentenced to be confined and pay the understated taxes. 
According  to  the  statements  in  the  Russian  press,  such  companies  included  Yukos,  TNK  and 
VimpelCom.  In  Autumn  2014  by  the  decision  of  the  Moscow  Court  of  Arbitration  the 
controlling  interest  in  Bashneft,  earlier  owned  by  AFK  “Sistema”,  was  transferred  in  state 
ownership  in  grounds  of  maw  violation  in  the  course  of  privatization  of  Bashneft.  AFK 
“Sistema”  acquired  Bashneft,  privatized  earlier,  for  US$  2  billion  in  2009.  In  the  course  of 
judicial proceedings the chairman of the Board of Directors and the largest shareholder of AFK 
“Sistema”  Vladimir  Evtushenkov  was  accused  of  money  laundering  and  he  was  temporarily 
placed under house arrest. Some analysts think that such actions of government agencies speak 
of the intention to reconsider political and economic reforms of the last two decades. However, 
other analysts are confident that these were one-off cases and do speak of any backtracking on 
major political and economic reforms. 

Conflicts  between  federal  and  regional  authorities  and  other  domestic  political 
conflicts  may  create  unfavorable  economic  conditions  which  may  negatively  impact  the 
operations 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 unclear and disputable. In this 
connection,  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 

92 

 
 
 
 
 
subjects  of  the  Russian  Federation  may  have  an  adverse  negative  effect  on  the  potential  of 
Russian  business  on  the  whole  and  the  Group’s  performance  in  particular,  especially,  taking 
into  consideration  the  significant  scale  of  the  Group’s  operations  in  the  Southern  and  North 
Caucasian Federal Region. 

Any  instability  in  the  social  sphere  may  negatively  impact  the  confidence  in  Russian 
economy  and its investment potential, and may also have negative impact on the operations of 
the Group and result in losses or impact the business of the Group, results of its operations, its 
financial position and prospects in a different way.. 

ECONOMIC RISKS 

Economic  instability  in  Russia  may  have  negative  impact  on  the  consumer  demand 

which may significant negative influence the business of the Issuer  

In the past the Russian economy was and continues to be exposed to: 
•  Significant  decrease  of  its    Gross  Domestic  Product  and  the  growth  rates  of  the  Gross 

Domestic Product; 

•  High inflation; 
•  High and rapidly growing interest rates; 
•  Unstable crediting conditions; 
•  Unstable ruble rate; 
•  Massive flight of capital; 
•  High level of government debt versus gross domestic product; 
•  Low diversification of economy which is relies heavily on global commodity prices; 
•  Sharp decline of oil prices, other energy materials and other commodities; 
• 
Inability of the banking system to provide Russian companies with sufficient liquidity; 
•  Continuation  of  work  of  unprofitable  enterprises  due  to  lack  of  efficient  bankruptcy 

procedures; 

•  High level of corruption and penetration of organized criminality in economics; 
•  Significant growth of unemployment and subemployment; 
• 

Introduction  and  further  escalation  of  various  sanctions  against  a  number  of  Russian 
companies, banks, officials, politicians and businessmen; 
•  Low incomes of the majority of the Russian population. 

Over the past few years the Russian economy has been marked by instability of debt and 
equity capital markets (for example, the Russian equity market saw significant slowdown in the 
second half of 2008). As a result, the market regulators suspended trades on the Russian stock 
exchanges,  MICEX  and  RTS  (merged  in  2011  into  the  MOEX)  many  times.  The  Russian 
economy has been also marked by significant decline of foreign investments and sharp decrease 
of the gross domestic product in certain years. For example, in 2009 the Russian gross domestic 
product decreased by 7.8% in real terms. 

As  Russia  produces  and  exports  significant  volumes  of  crude  oil,  natural  gas,  oil 
products  and  other  mineral  resources,  the  Russian  economy  is  very  vulnerable  to  the 
fluctuations of oil and gas prices and the other commodities, the prices on which significantly 
decreased in the course of the global financial crisis, started in the second half of 2008. Oil prices 
continued to decrease in 2015 (from $59 per barrel of oil as of January 2, 2015 to $37 per barrel as 
of December 31, 2015), which affected adversely the growth rate of the Gross Domestic Product 

93 

 
 
 
 
 
 
(GDP)  in  the  Russian  Federation  in  2015.  Further  decrease  of  oil  prices  or  their  fixing  at  the 
current  level,  as  well  as  decrease  of  prices  on  the  other  mineral  resources  may  have  material 
negative  impact  on  the  economy  of  the  Russian  Federation  due  to  the  prevailing  share  of  the 
commodities  in  the  Gross  Domestic  Product.  Besides,  introduction  and  further  tightening  of 
ecomonic sanctions against the Russian Federation by the United States of America, European 
Unioin  and  other  countries  due  to  the  developments  in  Ukraine  was  and  continues  to  be 
detrimental to the state of the economy. 

Introduction and further escalation of sanctions against a number of Russian companies, 
banks, officials, politicians and businessmen on the part of western countries and escalation of 
geopolitical  tensions  between  Russia  and  Ukraine,  as  well  as  a  number  of  western  countries, 
were among key reasons which caused downgrades of long-term credit ratings of Russia by the 
leading international rating agencies. 

On  January  9,  2015  Fitch  Ratings,  international  rating  agency,  downgraded  long-term 
credit rating of Russia by one notch to “BBB-“, which is the lowest “investment” credit ratings 
of the agency. Sharp ruble devaluation and decline of oil prices, as well as the increase of the 
key rate of the Central Bank of Russia up to 17% were named the key reasons of the downgrade. 
Fitch  has  also  noted  that  western  sanctions  continue  to  have  negative  impact  on  the  Russian 
economy.  According  to  the  Fitch’s  statement,  the  outlook  of  the  Russian  rating  remains 
“negative”. 

On  January  26,  2015,  mainly  due  to  geopolitical tensions  between  Russia  and Ukraine, 
Standard  &  Poor’s  downgraded  long-term  sovereign  foreign-currency  rating  of  Russia  from 
“BBB-”  to  “BB+”,  i.e.  from  “investment”  to  “speculative”  with  negative  outlook.  The  agency 
explained  its  decision  by  the  weaker  flexibility  of  the  Russian  monetary  policy  and  economic 
growth prospects. 

On February 20, 2015 Moody’s downgraded Russian sovereign credit rating by one step 
–  from  “Baa3”  to  “Ba1”,  i.e.  from  “investment”  to  “speculative”,  with  negative  outlook.  Key 
reasons  of  the  downgrade  were  the  impact  of  the  Ukrainian  conflict  and  sharp  fall  in  the  oil 
price  and  ruble  exchange  rate.  Moody’s  forecasts  that  financial  position  of  Russia  will 
significantly  deteriorate  as  a  result  of  the  budget  pressure,  further  erosion  of  the  country’s 
foreign exchange buffers and limited access to the international capital markets. 

The downgrade of the Russian rating to “speculative” level may cause technical position 
squaring of a number of the international funds, which declarations are limited to investment in 
securities  of  not  lower  that  “investment”  category.  The  downgrade  of  the  credit  rating  to 
“speculative” level may also negative impact the ruble exchange rate. 

Russia  being  the  country  with  the  developing  economy  is  highly  exposed  to  further 
external  shocks.  Developments  in  economy  and  in  the  financial  market  of  one  of  the  large 
countries  of  the  region,  sometimes  lead  to  the  situation  when  the  international  investors  lose 
their interest to the entire region or the class of investments – this is called “chain reaction”. In 
the past Russia already suffered from similar chain reaction, and it is possible that the Russian 
investment market, including the share price of the Issuer, will correspondingly suffer in future 
due  to  negative  economic  and  financial  developments  in  the  other  countries.  Economic 
instability or the future economic crisis may explode the confidence of investors in the Russian 
markets  and  in  the  ability  of  the  Russian  companies  to  attract  capital  on  the  global  markets, 
which in its turn, may have significant negative impact on the Russian economy. Deterioration 
of  the  economic  situation  may,  in  its  turn,  result  in  the  significant  decrease  of  the  consumer 
demand in  the  country, which  may negatively  impact  the  operating results,  financial  position 
and development prospects of the Group and the Issuer. 

94 

 
Russian  physical  infrastructure  is  in  poor  condition,  which  may  cause  damage  to  the 
regular  operating  activity,  while  the  efforts  of  the  Government  of  the  Russian  Federation  on 
improvement of the national infrastructure may result in the additional costs for the Group. 

Most  of  the  Russian  physical  infrastructure  was  established  in  the  soviet  period  and 
during  many  years  it  was  not  duly  financed  and  maintained.  In  certain  regions  roads, 
manufacturing, electric power  delivery,  communication  systems  and  stock  of  buildings  are  in 
the very poor condition.  

Roads  in  Russia  are  of  the  poor  quality,  some  of  them  do  not  meet  the  minimal 
requirements in usability and safety, which complicates the in-time delivery of products to the 
Group’s  stores,  taken  into  account  the  distance  of  deliveries.  Further  deterioration  of  the 
Russian  physical  infrastructure  may  cause  damage  to  the  national  economy,  disrupt  the 
product deliveries, increase business costs and disrupt the operations. 

SOCIAL RISKS 

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.  If  any  of  these  results  of  the  growth  of  social  instability  materialize,  the 
operations of the Issuer may be limited and the profitability of the Group may decrease. 

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,  organized  crime  and 
corruption remain significant problems for the companies operating in Russia. Besides, 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. 

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  political,  economic  and  social  risks  are  out  of  the  Issuer’s 
control due to their global scale. The companies which are included in 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 in Russia or in 
the certain region, which will negatively impact the operations and the revenues of the Group, , 
the  Issuer  assumes  that the  Group  will  undertake  a number  of  measures  in  order  to  mobilize 
business  and minimize negative impact of the unfavorable political and economic situation in 
the country and/or region on the business of the main companies of the Group. 

It  is  impossible  to  determine  the  specific  measures  of  the  Group  in  case  some  of  the 
above  events  occur  in  future,  as  the  elaboration  of  the  adequate  and  relevant  measures  is 
complicated  by  the  uncertainty  of  the  future  developments.    The  parameters  of  the  applied 
measure will depend on the specific situation in each case. The Issuer cannot guarantee that the 

95 

 
 
 
 
 
 
 
activities  taken  to  overcome  negative  fluctuations  will  lead  to  considerable  change  in  the 
situation as most of the above risks hereof are out of the Issuer’s control. 

However, in case of negative impact of the country and regional changes on the Group’s 
operations, the Issuer plans to take the following  measures to maintain the profitability of the 
Group’s operations: 

• 
• 

• 

if possible, to save fixed assets until the situation improves; 
to  undertake  measures  aimed  at  sustainment  of  the  Group’s  employees  and  on  their 
productivity; 
to  introduce  adequate  changes  to  the  pricing  policy  to  maintain    the  demand  on  the 
products on the proper level; 
to  take  additional  measures  on  cost  saving,  including  measures  to  reduce  purchasing 
prices  and to limit wage expense; 
to revise the capital expenditure program. .  
In  order  to  minimize  the  risks  related  to  the  force  majeure  circumstances  (military 
conflicts,  riots,  natural  disasters,  state  of  emergency)  the  Issuer  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 expand its operations in different 

regions of Russia in order to diversify risks. 

Risks related to the possible military conflicts, state of emergency and strikes in the 
country  and  regions  where  the  Issuer  is  registered  as  a  tax  payer  and  (or)  operates  its 
business. 

The  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. 

According to the Ministry of Emerging Situations of Russia, terrorism is one of the most 
real  threats  to  the  stable  social  and  economic  development  of  the  country  as  well  as  to  an 
improvement of the living standards of population and strengthening of the national security of 
the Russian Federation. The danger of the acts of terror still exists on the entire territory of the 
Group’s operations, especially in the North Caucasus and the Southern Federal Regions, as well 
as in the larger cities of Russia. 

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. 

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 

96 

 
 
 
 
 
including  natural  disasters  (hurricanes,  floods,  earthquakes,  etc) 

risks, 
geographical feature of the Southern Federal District.  

is  distinctive 

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 or any other location 

ECOLOGICAL RISKS 

Accidents  at  the  environmentally  hazardous  industrial  facilities  of  the  Russian 

Federation and environmental pollution may negatively impact the Group’s operations 

In  respect  of  all  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,  foreign  currency  exchange  rates 
associated with the Company’s operation or hedging carried out by the Company to reduce 
adverse impact 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 
operational results of the companies of the Group. 

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, 

operational results, etc. to the foreign exchange movements (currency risks) 

Over the last twenty years Russia faced considerable fluctuations of the exchange rate of 
the  Russian  ruble  to  the  foreign  currencies.  Substantial  ruble  devaluation  may  result  in  the 
reduction of the relative cost of dollar-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  ruble  value  at  the  moment  of 
acquisition. 

The  Group  does  not  export  its  products,  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 purchases in favor of the Russian counterparts. Thus, 
the rise of such risk may have an adverse 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 

97 

 
 
 
 
 
 
 
the  increase  of  the  Group’s  expenses  in  ruble  terms  and  negatively  affect  the  results  of  its 
operation. 

Dramatic  ruble  devaluation  may  have  a  substantial  negative  effect  on  the  country’s 

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/or  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 
The  Company  faces  inflation  risks  which  may  have  an  adverse  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  negatively  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 other goods sold by the Company and its subsidiaries, and as a result negatively 
influence the competitiveness of the Group. 

If the exchange rate of the 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. Due to competitive pressure or legal restrictions the 
Group  may  not  be  able  to  properly  increase  its  prices  in  order  to  retain  its  profit  rate  and, 
moreover, to 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 and prospective measures of the Company 

to reduce the risk 

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 related to the dependence on the Russian banks 

The Russian bank and other financial systems are not properly developed and regulated, 
and the Russian legislation related to banks and bank accounts may be interpreted ambiguously 
and  is  applied  inconsistently.  Nowadays  there  are  a  limited  number  of  creditworthy  Russian 
banks (most part of which have their headquarters in Moscow) that are able to provide services 
to  a  company  similar  in  size  of  the  Issuer.  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 

98 

 
 
 
 
 
 
Federation regarding loan criteria, credit quality, loan loss provision, risks’ diversification and 
other  requirements.  Application  of  more  severe  regulations  or  interpretations  may  result  into 
insufficient equity capital or insolvency of some banks. 

As  a  rule  the  Group  supports  relations  and  keeps  its  accounts  only  with  a  limited 
joint-stock  company 
number  of  reliable  creditworthy  Russian  banks,  including  public 
“Sberbank  of  Russia”  (PJSC  “Sberbank  of  Russia”),  joint-stock  company  “ALFA-BANK”  (JSC 
“ALFA-BANK”),  public  joint-stock  company  VTB  Bank  (PJSC  “VTB  Bank”),  “Gazprombank” 
(joint-stock  company)  and  public  joint-stock  company  “ROSBANK”.  Bankruptcy  of  one  or 
several  of  the  specified  banks  may  negatively  affect  the  Group’s  business.  Moreover,  the 
lingering and severe bank crisis or bankruptcy of those banks with which the Group keeps its 
funds  may  lead  to  inaccessibility  to  the  cash  assets  for  several  days  or  even  to  the  loss  of  all 
Group’s  deposits  in  such  banks,  which  may  have  substantial  negative  effect  on  the  Group’s 
business activity, operational 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",  which  introduced  the  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 to 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 the Russian taxation authorities 
and  arbitration  courts  are  free  to  interpret  the  applicable  regulations.  Therefore,  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 due to application in a party related transaction of the price not corresponding to financial 
terms of transactions between unaffiliated persons. The amount of these penalties is 20% of the 
unpaid tax until 2016 and 40% of the unpaid tax but not less than 30 thousand rubles from 2017. 
The penalties have been applied since January 1, 2014. 

Financial  report  statements  of  the  Company  mostly  subject  to  changes  under  the 
foregoing  financial  risks  (including  risks,  probability  of  their  occurrence  and  nature  of 
changes in reports) 

The  Group’s  expenses  and  profit  are  mostly  exposed  to  the  influence  of  the  foregoing 
financial risks. In case of unfavorable change of the situation upon realization of one or several 
risks, the expenses will be the first to grow and will entail profit reduction correspondingly 

99 

 
 
 
 
 
In case of substantial inflation growth and/or significant ruble devaluation and therefore 

the expenses growth, the Group may increase the prices on the products for sale. 

Moreover, in case of significant ruble devaluation and growth of inflation and/or interest 

rates the Group plans to take the following measures:  

• 
revision of the programs of capital investments and loans; 
• 
increase the receivables turnover; 
•  additional measures to reduce costs; 
• 
revision of the financing structure. 
At the moment hedging of the foregoing risks is not carried out. 
The Group is also exposed to 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. Realization of such risk may entail penalties, fines, injury to the goodwill of the 
Group, etc. 

The Group manages liquidity risk through analysis of the scheduled cash flows. 

Exposure of the financial report statements to the foregoing financial risks 

Risks 

Probability 

Nature of changes in the report 

Interest rates 
growth 

high 

Inflation rates 
growth  

high 

increase  the  cost  of 
Interest  rates  growth  will 
borrowings for the Group, thus it may have negative 
effect  on  the  Group’s  financial  position,  particularly, 
will  increase  the  operational  expenditures  of  the 
Group and reduce its profit. 

Inflation rates growth will lead to the increase of the 
Group’s  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. Thus, 
the  part  of  increase  of  the  Group’s  expenses  will  be 
compensated  by  the  increase  of  the  product  prices. 
Such inflation will also lead to devaluation of the real 
cost of the ruble obligation. 

Change of the 
exchange rate of 
US dollar to ruble 

Liquidity risk 
(risk of undue 
obligation 
fulfillment) 

high 

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

medium 

Failure  of  the  Group  to  fulfill  its  obligations  in  due 
time may entail penalties, fines, etc., which will result 
in  unscheduled  expenses  and  reduce  the  Group’s 
profit.  In  connection  herewith,  the  Group  carries  out 
the policy of the cash flows’ planning. 

LEGAL RISKS 

The  Company  and  the  Group  operate  only  on  the  Russian  domestic  market.  The 

100 

 
 
 
 
 
 
 
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 reduce  their negative  impact  on their  operation.  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 and the Group are 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  and  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, and 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” and the Civil Code of the Russian Federation (in the wording of the Federal law 
№315-FZ of October 22, 2014) entitle the shareholder (shareholders) to file a claim against (i) an 
individual authorized to act on behalf of the joint-stock company under the law, other legal act 
or  constituent  document  of  this  joint-stock  company,  (ii)  members  of  collective  bodies  of  the 
joint-stock company and (iii) individuals who are actually able to determine actions of the joint-
stock company, who caused damage to the joint-stock company by their activity (or inactivity) 
and who acted unscrupulously and irrationally during the performance of their duties, 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  of  the  Russian  Federation  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 shareholders, the owner of the property of the 
legal entity or other persons who are entitled to give instructions, which are mandatory for this 
legal  entity,  or  otherwise  determine  its  actions,  subsidiary  liability  for  the  obligations  of  the 
legal  entity  may  rest  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 PJSC “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  the  subsidiaries  may  have 
significant negative effect on the financial position of the Company. 

Ensuring  the  rights  of  shareholders  according  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 

101 

 
 
 
 
 
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 (exclusion 
of securities from the list of securities admitted to trading at the stock exchange) 
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  functioning  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,  content  and  period  of  economic  and 
political reforms, rapid development of the Russian legal system, which is not always consistent 
with  the  directions for  the  development  of  the market relations,  are 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 with the 
interested  participants,  whose  activity  is  related  to  the  legal  system  and/or  with  the  law 
enforcement practice, or in the society in general and do not contain any adequate transitional 
provisions, which creates serious complexities in their application. Defects 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 

102 

 
 
 
 
 
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. The 
following 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 levy legislation related to the increase of the tax 

• 

rates; and 
Introduction of new taxes. 
These  amendments,  if  they  are  significant,  as  well  as  other  significant  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; and 
•  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. Different ministries and authorities often 
have different interpretations of the 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 is aimed at complying 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,  operational  results  and  financial  position  of  the  Company 
and  the  Group.  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 risks related to such changes. 

103 

 
 
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. 

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

of the Company 

Today, the Russian legislation on dividend payment sets 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 in Russia 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 prospects 
of this market remain 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 amendments to 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  is  aimed  at  complying  with  the  requirements  of  the  customs  control, 
processing  of  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  rights  of  use  of  objects  which  are  limited  in  the  turnover 
(including natural resources) 

The primary activity of the Company is coordination of operations of the companies of 
the Group, lease of property and retail which is 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. 

Risks related to the change of the judicial practice on issues related to the Issuer’s 
operation (including licensing issues) which adversely affect the results of its operation, as 
well as the results of the current legal proceedings in which the Issuer is involved 

While  carrying  out  commercial  activity  and  making  business  decisions,  the  Issuer  takes  into 
consideration the law enforcement practice in order to estimate and forecast possible scenarios and to foresee 
the risks. 

The Issuer regularly monitors decisions made by the high courts and estimates the trends 
of  the  law  enforcement  practice,  formed  at  the  level  of  district  arbitration  courts,  actively 
implementing  and  using  it  not  only  for  the  protection  of  its  rights  and  legitimate  interests 
through legal proceedings but also for the resolution of legal issues arising in the course of the 

104 

 
 
 
 
 
 
 
Company’s  operation.  Therefore,  the  risks  related  to  the  change  of  the  judicial  practice  are 
considered to be insignificant. 

Risk of loss of business reputation (reputational risk) 

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. 

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. 

Strategy risk 

105 

 
 
 
 
 
 
 
 
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 in regions with the maximum concentration of existing stores (in 
the Southern, North-Caucasian, Central and Volga regions) and 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  the  chain  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 operational 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  expansion  in  new  regions  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  appropriate  for  each  region  and  establish  the 
effective  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 managed to achieve 
in  the  past.  Due  to  the  increase  of  the  competition  in  retail  sector,  the  effectiveness  of  the 
Group’s  marketing  campaign  may  considerably  decrease  in  the  future  which  will  reduce  the 
amount  of  its  customers  and  consequently  reduce  the  sales  turnover.  Moreover,  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 plans to carry out the independent construction/acquisition of premises and 
purchase the equipment for the stores more actively than before, 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 retail chain expansion rates against the scheduled strategy and result in the loss 
of the Group’s market share in favor of competitors; 

-Competition level in some regions at the moment of the store openings by the Group 
may prove to be extremely high for Group to enter the markets of these regions, which will not 

106 

 
 
allow to achieve the expected profitability level; and 

- Within the economic slowdown on the regional markets, the retail chain expansion on 
new territories 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. 

Risks related to the Company’s operation 

The Issuer is involved in a number of legal proceedings which arise in the ordinary course 
of business and do not pose any material risk to the financial and operating performance of the 
Issuer. 

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  drinks  is  subject  to  licensing 
which relates to 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  parties’  debts 

including the subsidiaries of PJSC “Magnit” 

The  Issuer  provided  the  security  in  the  form  of  the  guarantee  for  the  purpose  of 
obtaining of credits by JSC “Tander” (the main operating company of the Group which controls 
the trading division and is the center of profit consolidation of the Group). The Issuer is 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 36,391,747,359.60 thousand rubles as of 
December 31, 2014. 

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  occurrence  in  future,  which  may  negatively  affect  the  ability  of  JSC 
“Tander” to fulfill its obligations properly, which in turn 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 PJSC “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  exercises  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 

107 

 
 
 
 
 
 
 
 
 
The  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  operational  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. 

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,  Aslan  Shkhachemukov,  Ilya 
Sattarov, Alexander Kazakov and Alexander Barsukov. 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, effectiveness of operational performance 
of the Group as well as its ability to collect, process and provide in time adequate data to adopt 
accurate  management  decisions  depend  on  the  efficient  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 in the future there will be no serious systemic failures 

108 

 
 
 
 
resulting in interruption of functioning of the network or significantly slowing its functioning. 
The blackout in computer network or system failures resulting in interruption of functioning of 
the  network  or  significantly  slowing  its  functioning  may  lead  to  the  sudden  interruptions  of 
customers service, failures in the stock registration system, degradation of the customer service 
quality  and  damage  to  the  goodwill  of  the  Company  and  the  Group,  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 protection of intellectual property 
If  the  Group  fails  to  successfully  protect  its  rights  for  the  intellectual  property  or 
successfully  prove  that  it  shall  not  be  liable  for  it  or  forfeit  any  rights  for  the  intellectual 
property due to claims from the third parties for the intellectual property, supposedly caused 
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,  trademarks 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  problems  of  using  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. 

Risks  related  to  the  Company’s  plans  to  increase  the  sales  of  the  products  under 

“Magnit” brand and the development of new brands 

109 

 
 
 
 
 
The  expansion  strategy  of  the  Group  presupposes  the  growth  of  sales  of  private  label 
products  (“for  “Magnit”  stores”).  As  of  December  31,  2015  the  sales  share  of  such  products 
amounted to 10.99%. However it should be noted that together with the increasing number of 
hypermarkets,  the  sales  share  of  “private  label”  represented  by  596  items  in  all  formats  may 
reduce as the total assortment of a hypermarket amounts to more than 17,900 SKUs on average, 
while the product mix of a convenience store amounts to more than 3,700. 

Moreover,  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 
forced interruption of activity, damages to the Group’s property or responsibility to the third 
parties 

The Group does not apply insurance for the forced 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  centers,  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, in case of occurrence of any of such uninsured risks they 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  operational  results,  financial  position  and 
prospects. 

110 

 
 
 
  
  
1166..   KKEEYY   AASSPPEECCTTSS   OOFF   TTHHEE   SSOOCCIIAALL   AANNDD   EENNVVIIRROONNMMEENNTTAALL   PPOOLLIICCYY   OOFF   TTHHEE  

CCOOMMPPAANNYY  

SOCIAL RESPONSIBILITY 

“Magnit” retail chain is Russia’s largest non-governmental employer. As of December 

31, 2015 the company’s total headcount comprised 265,989 employees, out of which: 

194,723 – in-store personnel, 
40,369 – people engaged in distribution, 
19,108 – people in regional branches, 
9,349 – Head Office employees, 
2,440 – other personnel (own production, “Magnit Energo”, “Green Line” greenhouse 

complex). 

Each week Magnit opens several hundred job vacancies. The company offers a decent 
salary  and  the  extended  number  of  the  employee  benefits  including  seniority  bonuses, 
corporate  pension  programs  in  the  company’s  own  pension  fund,  corporate  mobile 
communications  plans,  corporate  taxi  services,  corporate  educational  programs,  free  and 
discount tours for the company’s employees and their children, special offers on the services of 
the company’s partners, gym for the Head Office employees etc. 

The  company  operates  in  accordance  with  the  Labor  Code  of  the  Russian  Federation 

and the company’s internal regulations on staff relations. 

Magnit  is  strongly  committed  to  the  principle  of  equal  opportunities,  fairness  and 
tactful attitude towards its employees. In accordance with the “Code of business ethics of PJSC 
“Magnit”  the  company’s  high  level  of  business  culture  is  based  on  the  transparency  of  all 
personnel-related procedures, accounting and payment policies, incentives and social measures 
taken to ensure the comfortable working conditions of the employees across the company. The 
staff business relations are based on the principles of justice, trust, honesty and ethics. 

New  employees  are  selected  on  a  competitive  basis  if  their  professional  knowledge, 

skills and experience correspond to the required skills and company’s values. 

The  company’s  hiring  process  is  effectuated  in  accordance  with  the  “Recruitment 
regulations”,  which  reflect  overall  rules  of  the  hiring  procedure,  determination  of  the  hiring 
needs,  steps  to be  taken  through  the  recruitment  process,  procedure  of collaboration with the 
divisions participating in the hiring process, vacancies closing dates. 

All  Magnit’s  vacancies  are  publicly  available  on  its  official  website  www.magnit-

info.ru as well as on other job search websites. 

Magnit  collaborates  with  the  leading  universities  in  the  regions  with  the  demand  for 

students or graduates. 

The company regularly participates in career fairs, career and faculty days, organizes 

specific courses and provides the students with the opportunity to do internships. 

According  to  the  “Code  of  business  ethics”,  all  preferences  including  nationality, 
gender, age, religion etc. are prohibited in the company. If an employee experiences any aspects 
of  biased  attitude  or  discrimination,  they  may  address  the  special  complaints  processing 
commission, which has an obligation to thoroughly examine the issue. 

The salary and incentives of all employees are determined for the specific positions and 

do not depend on gender, nationality or age of an employee but only on their performance. 

The company’s turnover is one of the lowest in the Russian food retail sector. One of 
the company’s priorities is to take consistent steps in order to decrease the turnover rates. That 

111 

 
 
 
is  why  their  level  has  been  constantly  slowing  down  and  for  the  last  several  years  almost 
halved. 

The  company’s  labor  relations  fully  conform  to  the  provisions  of  the  Russian  Labor 
Code. Moreover, the company has internal Standards and Regulations based on the legislation, 
which stipulate all HR management procedures, payroll calculation, benefits and compensation 
schemes, internal labor policies and procedures etc. 

All workplaces comply with the legislation and the company’s standards. According to 

the latter all workplaces shall be ergonomic, safe and aesthetic. 

The  company’s  Health  and  safety  department  closely  monitors  and  assesses  the 

existing working conditions, elaborates and implements the procedures of their enhancement. 

Magnit  conducts  projects  related  to  health  and  safety  culture  development,  labor 
protection  and  the  development  of  the  occupational  risk  management  system  and  practice. 
Under these projects Magnit implements the following priorities of its labor protection policy: 

•  health and safety protection of the company’s employees, 
•  compliance with the requirements of the applicable Russian legislation and other labor 

protection regulations; 

•  employees’  engagement  in  active  participation  in  all  labor  protection  measures  and 

events; 

•  constant improvement of the company’s labor protection management system. 

The measures taken to ensure that employees are provided with the decent working conditions 
are the following: 

•  All equipment and raw materials are tested and thoroughly examined before their actual 

use by the employees; 

•  Workplaces come under close scrutiny and assessment; 
•  Organization  of  health  and  safety  courses,  trainings  and  tests  of  the  employees’ 

knowledge and understanding of the topic; 

•  Purchases of the safety clothing, footwear and equipment; 
•  Mandatory medical examination of the employees; 
•  Compliance  of  all  buildings,  construction  and  production  sites,  facilities  etc.  with  the 

applicable Russian legislation. 

The company keeps the statistics of accidents. As a result of measures taken to reduce 
the number of occupational injuries, the total accident frequency rate of the company (number 
of accidents per 1,000 employees) in 2015 decreased by 23%, the number of injuries fell by 8%. 

In 2015 the company worked hard and took the following steps to reduce the number 

of accidents:  

• 

safety culture campaign. Information on the labor protection measures taken by 

the company is systematically published in "Nash Magnit" corporate newspaper; 

• 
• 

improvement of provision of the personal protection equipment; 
planned introduction of the new labor safety practices in all business divisions in 

compliance with the employment legislation and work safety regulations;  

• 

regular  notification  of  employees  of  the  occupational  safety  rules:  allocation  of 
visual  materials,  such  as  instruction  sheets  and  occupational  safety  stands,  demonstration  of 
videos about safe working methods in all business divisions of the company; 

• 

development  of  the  "Regulations  on  the  safety  management  system"  in  the 
company  including  the  procedure  of  the  special  assessment  of  the  working  conditions  in 
accordance with the legislation; 

112 

 
 
• 

development and introduction of labor protection regulations by professions and 

types or work; 

• 

holding  of  regular  daily  briefings  together  with  the  heads  of  the  structural 
divisions of the company concerning the safety provision, labor protection and reduction of the 
accident frequency rate.  

The  company  has  developed  and  implemented  the  "Standard  on  the  financial 
assistance  to employees  in  difficult  straits",  according  to  which  in  case  of  a  serious  disease  or 
injury the company provides financial help to the employee.  

If  an  employee  gets  a  serious  occupational  injury,  the  company  takes  care  of  this 
person by organizing a special commission in order to monitor the condition of the injured and 
to provide a timely financial assistance. 

The  company  has  the  “Employees  and  applicants  claims  commission”  which  is 
authorized to conduct official investigations of claims related to labor and social disputes. The 
commission  considers  objectively  each  claim  from  employees  and  applicants  received  by  the 
company’s hotline.  

Following  the  results  of  claims  consideration,  the  Commission  makes  decisions  on 
administrative  actions  against  those  responsible,  as  well  as  on  the  change  of  the  company’s 
technologies, rules and work standards to settle conflicts, reduce social strain of the personnel 
and develop the culture of respect for employees.  

As  a  result  of  work  of  the  “Employees  claims  commission”  the  company  can  see  a 

significant decrease in the number of claims to the external labor inspections. 

In  order  to  provide  employees  with  additional  social  guarantees  the  company 
implements a number of social programs, which can be used by any employee regardless of the 
length of employment, professional achievements and position occupied. 
The company carries out the following social programs:  
• 
financial assistance of employees in difficult straits; 
• 
free  health  resort  tours  for  employees  who  have  the  need  of  health  resort 
treatment  including  the  company’s  assistance  in  payment  of  transfer  to  the  health  resort  and 
back for those employees who work far from the Black Sea coast of Krasnodar region; 

• 

financial  assistance  of  employees  who  raise  children  in  one-parent  or  multiple 
children  families,  as  well  as  disabled  children,  in  payment  of  recreation,  rehabilitation  and 
treatment; 
• 

provision of employees with an opportunity to buy tours to health resorts, hotels, 

recreation facilities and children’s camps at corporate discount prices; 

• 

provision of employees with an opportunity to buy products and use services of 
organizations  of  different  business  areas  on  special  favorable  terms  and/or  at  discounts 
provided only to the company’s employees;  

corporate pension programs of the company’s own pension fund; 
bus service, corporate taxi service; 
blood  donor  assistance  for  seriously  ill  employees  and  their  close  family 

• 
• 
• 
members; 
• 
• 
In 2015 more than 200 thousand employees used the above mentioned social programs.  
Apart  from  various  social  programs,  the  company  holds  different  regular  corporate 
events  and  motivation  programs  which  are  an  important  and  essential  part  of  the  corporate 
culture of the company and are aimed at: 

New Year gifts for children of employees; 
free corporate gym to the Head Office employees. 

• 

development of corporate culture and team spirit,  

113 

 
recognition of personal and professional achievements, 
promotion of sport and attracting employees to a healthy lifestyle. 

•  motivation of employees and  increase of loyalty to the company, 
• 
• 
These  measures  develop,  unite  and  engage  employees  into  participation  in  the 
company’s life. They are aimed at encouragement and recognition of employees and give them 
the  opportunity  of  self-fulfillment  at  and  outside  work  (sport,  teambuilding,  professional, 
creativity competitions). 

The company attaches great importance to provision of its employees with the timely 
and correct information about its mission, values, culture, development priorities, innovations, 
etc.  

For  these  purposes  the  company  uses  different  tools,  such  as:  portal  of  internal 
communications, corporate newspaper, weekly electronic digest of retail market news, internal 
newsletters  to  the  company’s  employees,  informational  stands  in  different  divisions  of  the 
company, various training programs for new employees, holding of regular meetings and daily 
briefings, as well as corporate events and teambuildings. 

ENVIRONMENTAL RESPONSIBILITY 

The  Company  pays  significant  attention  to  the  issues  of  environmental  responsibility, 

protection of the environment and sustainable use of natural resources. 

The  Company’s  policy  on  the  environmental  protection  and  ecological  safety  of  its 
business reflects the nature of the business, the scale and the types of influence the Company’s 
operations, production and services may have on the environment. 

The Company’s liabilities on protection of the environment and health and safety of the 

personnel, customers and population are as follows: 

•  To  improve  the  Company’s  ecological  activity  on  a  regular  basis,  to  provide 

conditions to set and review the targets and tasks; 

•  To  reduce  its  influence  on  the  environment  working  constantly  on  the 

implementation of the environmental measures; 

•  To  effectively  manage  ecological  risks  and  enhance  the  level  of  the  on-site 

ecological safety; 

•  To engage employees into the Company’s environmental activities by encouraging 
them  to  make  managerial,  technological  and  other  decisions  taking  into  account 

the ecological issues; 

•  To comply with the requirements of the current environmental legislation; 
•  Top management is obliged to ensure that the Company’s ecological policy is fully 

implemented. 

The Company’s principles of ecological safety: 

•  All accidents and injuries can be prevented; 
•  All-level executives shall ensure the ecological safety of all business divisions of 

the Company; 

114 

 
 
 
 
 
 
 
•  All  employees  shall  act  in  accordance  with  the  Company’s  ecological 

requirements; 

•  To  support  and  encourage  the  environment-friendly  behavior  of  employees, 

counterparties and suppliers; 

•  To  communicate  with  the  related  parties  on  the  environmental  issues,  to 
collaborate with the local environmental bodies to protect the environment and 
ensure the sustainable use of natural resources; 

•  To comply with the applicable legislative and other requirements; 
•  To  increase  the  level  of  awareness  and  competence  of  the  Company’s 

employees in terms of ecological safety. 

The Company’s purposes and tasks on the environmental protection: 
1.  To  implement  the  system  of  the  environmental  protection  and  sustainable  use  of 

natural resources in the Company’s operations. 

In order to achieve this purpose the following steps should be taken: 

•  Protection of  the Company’s environmental interests; 
• 
Implementation of unified ecological standards in all  divisions across the Company; 
•  Control over compliance with the legislative requirements and the Company’s corporate 

standards; 

•  Control  over  efficient  use  of  equipment  and  the  Company’s  resources  provided  to 

protect the environment. 

2.  To implement the system of on-site ecological control. 

In order to achieve this purpose the following steps should be taken: 

•  To  control  that  all  business  divisions  comply  with  the  requirements  of  the 

environmental legislation and other regulatory documents; 

•  To  control  that  all  business  divisions  of  the  Company  meet  environmental  impact 

standards, maximum allowed waste limits, standards of use of  natural resources; 
To  implement  measures  to  eliminate  reasons  and  circumstances  having  caused  the 

violations of environmental protection and safety requirements. 

115 

 
 
 
 
 
1177..  CCOORRPPOORRAATTEE  GGOOVVEERRNNAANNCCEE  

Owing  to  the  highly  effective  and  constantly  evolving  corporate  governance  system,  PJSC 
“Magnit” is able to keep the rational balance of interests of the Company as both an enterprise entity and 
a joint-stock company and liaise between the shareholders and the company management team basing on 
trust, standards of business relations and ethical norms, which clearly demonstrates the high level of the 
Company’s existing business reputation. 

Although  the  Company  did  not  formally  approve  the  Corporate  Governance  Code  or  another 
similar document, PJSC “Magnit” strives to form its own corporate governance model complying with 
the best practices and standards. 

PJSC  “Magnit”  fully  meets  the  requirements  of  securities  laws,  company  laws  and  statutory 

enactments of the Bank of Russia.  

Hereby PJSC “Magnit” informs its shareholders that on March 21, 2014 the Board of Directors 
of the Bank of Russia approved a new Corporate Governance Code which is recommended for the public 
joint-stock companies (hereinafter – the Corporate Governance Code). 

PJSC “Magnit” plans to extensively apply the provisions of the new Corporate Governance Code 

to enhance the attractiveness of the Company for existing and potential investors. 

Board of Directors of PJSC “Magnit”  

116 

 
 
 
 
 
PPJJSSCC  

““MMAAGGNNIITT””   CCOORRPPOORRAATTEE   GGOOVVEERRNNAANNCCEE   AANNDD   CCOONNTTRROOLL  

SSTTRRUUCCTTUURREE  

The General Shareholders Meeting is the supreme management body of the Company. 
The Board of Directors, elected by the shareholders and accountable to them, provides strategic 
management  and  oversight  of  the  work  of  the  executive  bodies,  namely  the  Chief  Executive 
Officer, the Chairman of the Management Board and the Management Board.  

The executive bodies effect the current management of the Company and carry out the 

tasks entrusted to them by the shareholders and the Board of Directors. 

The  Company  has  built  an  effective  system  of  the  corporate  governance  and  internal 
control  over  financial  and  economic  activity  to  protect  the  shareholders’ rights  and  legitimate 
interests.  

The  Board  of  Directors  oversees  the  Audit  Committee,  which  in  conjunction  with  the 
Internal  Audit  Department  helps  the  management  bodies  to  ensure  the  Company’s  effective 
operation. The Revision Commission monitors the Company’s compliance with the regulations 
and the legality of its operations. 

The Internal Control and Risk Management Department of the Company was formed for 
the  purpose  of  effective  organization  and  functioning  of  the  internal  control  and  risk 
management system. 

To  inspect  and  verify  the  Company’s  financial  statements  PJSC  “Magnit”  invites  the 

external auditor with no property interest related to the Company or its shareholders. 

The  HR  and  Remuneration  Committee,  which  is  a  part  of  the  Board  of  Directors, 
provides the recommendations on the key appointments and incentives of the members of the 
Board of Directors, executive and controlling bodies. 

The  Company  timely  and  in  full  discloses  reliable  information,  including  details  of  its 
financial position, economic performance and ownership structure, thereby giving shareholders 
and investors the opportunity to make valid decisions.  

The  information  is  disclosed  in  compliance  with  the  Russian  legislation  and  the 
requirements  of  the  UK  financial  regulator,  the  Federal  Conduct  Authority  (FCA).  The 
Company also has its own Regulations on the access to insider information, the PJSC “Magnit” 
Rules  of  protection  of  confidential  and  insider  information  and  control  over  compliance  with 
the legislative requirements against the misuse of insider information and market abuse. 

GGEENNEERRAALL  SSHHAARREEHHOOLLDDEERRSS  MMEEEETTIINNGG  

The Company’s shareholders participate in the management of the Company by making 
decisions  at  the  General  Shareholders  Meeting.  Shareholders  may  considerably  influence  the 
business  by  means  of  voting,  specifically,  the  powers  of  the  General  Shareholders  Meeting 
include  approval  of  the  annual  report  and  accounting  statements,  profit  allocation,  including 
the  dividend  payment,  election  of  the  Company’s  core  management  and  control  bodies, 
approval of major and related-party transactions, and some other important issues. 

The procedure of holding of the General Shareholders Meeting is aimed at observance of 
the shareholders’ rights and meets all requirements of the Russian legislation, as well as the UK 
financial regulator, the Federal Conduct Authority (FCA). 

117 

 
 
 
  
 
 
 
 
BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  

The  Company’s  Board  of  Directors  is  a  core  element  of  the  PJSC  “Magnit”  corporate 

governance system. 

The Board of Directors represents the shareholders’ interests and is responsible for the 

increase of the business value by organizing the efficient management.  

The  Board  of  Directors  of  the  Company  carries  out  overall  management  of  the 
Company’s activities in compliance with the provisions of the Company’s Charter, Regulations 
on  the  Board  of  Directors  of  PJSC  “Magnit”  and  the  requirements  of  the  legislation  of  the 
Russian Federation. 

The main goals of the Board of Directors are the following: 

• 
• 
• 
• 

to achieve the maximum profit amount and increase the Company’s assets;  
to protect the rights and legitimate interests of the Company’s shareholders; 
to monitor the executive bodies’ activity; 
to  ensure  that  the  Company’s  public  information  is  complete,  accurate  and 
objective. 

Members of the Company’s Board of Directors are elected by the General Shareholders 
Meeting for a term lasting until the next annual General Shareholders Meeting. The members of 
the Board of Directors are elected by the cumulative voting. 

Decisions  of  the  Company’s  Board  of  Directors  are  approved  by  the  majority  of  the 
Board of Directors’ members participating in the meeting, unless otherwise is stipulated by the 
Charter or the Company’s internal documents and the legislation.  

Every member of the Board of Directors has one vote while making the decisions at the 

Board of Directors meeting. 

Meetings of the Board of Directors are held on a regular basis. 
The  Chairman  of  the  Board  of  Directors  calls  a meeting  on  his  own  initiative  or  at the 
request  of  the  Board  of  Directors’  member,  the  Revision  Commission  or  the  Auditor  of  the 
Company,  the  Chief  Executive  Officer  of  the  Company  and  at  the  request  of  other  persons 
specified by the Federal Law “On Joint Stock Companies” and the Company’s Charter. 

The Chairman of the Company’s Board of Directors organizes and manages the Board of 

Directors work. 

In  accordance  with  the  best  corporate  governance  practices,  in  compliance  with  the 
recommendations of the Corporate Governance Code and requirements of the Listing Rules of 
JSC  “MIXES  Stock  Exchange”,  the  Board  of  Directors  comprises  3  (Three)  independent 
directors.  The  Company  uses recommendations of  the  Corporate  Governance  Code  and  other 
acknowledged  native  and  foreign  criteria  for  specification  of  the  Board  of  Directors’  member 
independence criteria. 

The Board of Directors has two specialized committees: 

•  Audit Committee; 
•  HR and Remuneration Committee. 

The committees work in compliance with the Regulations on Committees of the Board of 

Directors of PJSC “Magnit”. 

The members of PJSC “Magnit” Board of Directors, information on the meetings of the 
Board  of  Directors  in  2015  year,  report  on  the  operation  of  the  Board  of  Directors  and  other 
information are represented in the previous sections of the present Annual Report.  

118 

 
 
  
 
 
 
MMAANNAAGGEEMMEENNTT  BBOOAARRDD  

The  Management  Board  is  the  collective  executive  body  of  PJSC  “Magnit”  which 
together with the Chief Executive Officer (Chairman of the Management Board) manage current 
operations. The Management Board reports to the General Shareholders Meeting and the Board 
of Directors. 

The Management Board acts in compliance with the Russian legislation, the Charter and 
the  Regulations  on  the  Management  Board,  which  has  been  approved  by  the  General 
Shareholders Meeting. 

The Board of Directors determines the personal composition of the Management Board, 
elects and early terminates the powers of its members every year at the first Board of Directors’ 
meeting held after the annual General Shareholders Meeting. 

The  Chief  Executive  Officer  forms  a  part  of  the  Management  Board  and  performs 
functions  of  the  Chairman  of  the  Management  Board.  The  powers  of  the  Chairman  of  the 
Management Board terminate with the powers of a Chief Executive Officer of the Company. 

The Management Board is responsible for the Company’s current operations except for 
the  issues  referred  to  the  competence  of  the  General  Shareholders  Meeting  and  the  Board  of 
Directors, and implements the decisions adopted by these bodies. More detailed information on 
the  powers  of  the  Management  Board  is  provided  in  the  Charter  of  the  Company  and  in  the 
Regulations on the Management Board of PJSC “Magnit”. 

TTHHEE   CCHHIIEEFF   EEXXEECCUUTTIIVVEE   OOFFFFIICCEERR   ––   TTHHEE   CCHHAAIIRRMMAANN   OOFF   TTHHEE  

MMAANNAAGGEEMMEENNTT  BBOOAARRDD    

In  accordance  with  the  PJSC  “Magnit”  Charter,  the  Chief  Executive  Officer  of  the 
Company has the full authority to manage the Company’s current operations and resolve the 
relevant issues  not referred  to  the competence  of  the  General  Shareholders  Meeting,  Board of 
Directors and Management Board of the Company.  

The  Chief  Executive  Officer  of  the  Company  manages  the  Company’s  operations  in 
accordance with the provisions of the Company’s Charter, the requirements of the legislation of 
the Russian Federation and with the internal documents of the Company. 

BBOODDIIEESS   SSUUPPEERRVVIISSIINNGG   FFIINNAANNCCIIAALL   AANNDD   EECCOONNOOMMIICC   AACCTTIIVVIITTYY   OOFF   PPJJSSCC  
““MMAAGGNNIITT””  

Internal control and audit of the Group is an essential part of the corporate governance 
and one of the most important factors of effective work of the Company.  The internal control 
and  audit  bodies  ensure  the  sustainability  of  PJSC  “Magnit”  development  and  protect  the 
shareholders  and  investors’  interests,  thus  increasing  the  investment  attractiveness  of  the 
Company. 

Internal  control  and  audit  comply  with  the  best  world  practices  and  meet  the 

requirements of the Russian legislation. 

The  bodies  supervising  financial  and  economic  activity  of  PJSC  “Magnit”  have  the 

following structure: 

•  Revision Commission of PJSC “Magnit”; 
•  Audit Committee of the Board of Directors of PJSC “Magnit”; 
• 
• 

Internal Audit Department; 
Internal Control and Risk Management Department 

119 

 
 
 
 
 
 
 
 
•  External Auditor. 

RREEVVIISSIIOONN  CCOOMMMMIISSSSIIOONN  OOFF  PPJJSSCC  ““MMAAGGNNIITT””  

The Revision Commission of the Company verifies the Company’s compliance with the 
applicable  legislation  and  other  statutory  acts  that  regulate  its  activity  and  the  legality  of  the 
Company’s operations. The Revision Commission is elected at the annual General Shareholders 
Meeting of PJSC “Magnit” and consists of 3 (Thee) members. The General Shareholders Meeting 
determines its personal composition for the period until the next annual General Shareholders 
Meeting. 

On June 4, 2015 at the annual General Shareholders Meeting the following candidates were 

elected to the Revision Commission: 

1.  Roman Efimenko; 
2.  Anzhela Udovichenko; 
3.  Denis Fedotov. 

AAUUDDIITT  CCOOMMMMIITTTTEEEE  OOFF  PPJJSSCC  ““MMAAGGNNIITT””  BBOOAARRDD  OOFF  DDIIRREECCTTOORRSS  

The  Audit  Committee  was  established  in  accordance  with  the  Regulations  on  the 

committees of PJSC “Magnit” Board of Directors.  

The committee is established by the decision of the Board of Directors which determines 

its quantitative and personal composition and elects the Chairman of the Committee. 

The Committee consists of 3 (Three) members. 
The Committee members are elected for the term until the termination of the Board of 

Directors’ powers.  

• 

• 

• 

• 

• 

• 

• 

The exclusive powers of the audit committee are as follows: 
to  examine  the  consolidated  financial  reports  and  accounting  (financial)  statements  of 
the Company, the procedure of its preparation by the Company’s executive bodies and 
the conduct of the audit; 
to evaluate candidates to the auditor of the Company and its subsidiaries and associated 
companies, to prepare recommendations to the Board of Directors regarding the choice 
of the Company’s auditor and its subsidiaries and associated companies; 
to  elaborate  the  draft  contracts  to  be  concluded  with  the  auditors  of  the  Company,  as 
well as to prepare recommendations to the Board of Directors regarding the maximum 
payment amount for the services of the auditor;  
to  discuss  a  plan  and  amount  of  work  on  the  audit  of  financial  statements  of  the 
Company with the external auditor; 
to supervise the amount and the results of the audit procedures (including preparation 
of  the  auditor’s  report)  and  their  financial  effectiveness,  as  well  as  evaluation  of  the 
auditor’s objectivity level; 
to examine any material disagreements between the auditors, revision commission and 
the management of the Company, concerning financial statements; 
to examine jointly with the external auditor the results of annual and interim audits of 
the  Company  and  its  subsidiaries  and  associated  companies  (including  management 
response following the results of these audits) before submission of the specified issues 
for consideration to the Board of Directors; 

120 

 
 
 
 
 
• 

• 

• 

• 

• 

• 

• 

• 
• 

• 

• 

• 

• 

to  examine  financial  statements  of  the  Company  and  any  other  published  financial 
information before its submission for consideration to the Board of Directors and before 
its publication; 
to  analyze  the  Company’s  annual  report before  its  submission for  consideration  to the 
Board of Directors for preliminary approval; 
to prepare recommendations on the probable preliminary approval of the annual report 
by the Board of Directors; 
to  prepare  the  evaluation  of  the  report  of  the  Company’s  auditor  for  its  further 
submission  to  the  shareholders  as  the  material  for  the  annual  General  Shareholders 
Meeting; 
to  evaluate  the  effectiveness  of  the  system,  the  procedure  of  internal  control  over 
financial  and  operational  activity  and  risk  management  system  of  the  Company  and 
prepare recommendations on their improvement; 
to  analyze  the  results  of  the  audit  of  the  Company,  its  subsidiaries  and  associated 
companies; 
to analyze the essential changes in the legislation that affect the financial statements of 
the  Company,  as  well  as  the  results  of  the  Company’s  inspection  by  any  supervisory 
authorities; 
to cooperate with the Revision Commission and the auditors of the Company; 
to  analyze  the  management  system  of  the  risks  arising  in  the  process  of  financial  and 
operational  activity  of  the  Company  and  prepare  recommendations  on  the  system’s 
improvement; 
to  approve  the  procedures  of  the  “hot  line”  which  can  be  used  by  the  Company’s 
employees  to  confidentially  and  anonymously  report  the  information  on  the  alleged 
violations  and  abuses  in  accounting  statements,  audit,  financial  reports,  as  well  as  to 
approve the procedure of processing and reaction on the specified reports; 
to  prepare  recommendations  to  the  major  and  related  party  transactions  which  the 
Company plans to execute in future; 
to  prepare  the  recommendations  on  approval  of  financial  and  economic  activity 
exceeding the limits of the Company’s annual budget; 
to  evaluate  the effectiveness  of  the  procedures  on  the  Company’s  compliance  with  the 
legislation of the Russian Federation. 

On  June  3,  2014  at  the meeting  of  the  Board  of  Directors was  made a decision  to elect  the 
following 3 (three) candidates to the audit committee of the PJSC “Magnit” Board of Directors: 
Alexander Zayonts, Alexey Makhnev and Alexey Pshenichniy. 

On June 17, 2015 at the meeting of the Board of Directors was made a decision to elect the 
following 3 (three) candidates to the audit committee of the PJSC “Magnit” Board of Directors: 
Alexander Zayonts, Aleksandr Aleksandrov and Alexey Pshenichniy. 

IINNTTEERRNNAALL  AAUUDDIITT  DDEEPPAARRTTMMEENNTT  OOFF  PPJJSSCC  ““MMAAGGNNIITT””  

On May 28, 2015 the Board of Directors ratified the Regulation on the internal audit of 
PJSC “Magnit” defining objectives and aims of internal audit and powers of the Internal Audit 
Department.  

According to the PJSC “Magnit” Regulations on the internal audit for the achievement 
of the stated objectives the Internal Audit Department performs the tasks on the following main 
directions: 

121 

 
 
 
1)  assistance to the executive bodies of the Company and employees of the Company 
in  the  development and  monitoring  of  performance  of  procedures and  actions  on 
the  improvement  of  the  systems  of  risk  management  and  internal  control  and 
corporate governance of the Company; 

2)  coordination of activities with the external auditor of the Company as well as with 
the  persons  providing  consulting  services  in  the  sphere  of  risk  management, 
internal control and corporate governance; 

3)  the  conduction  of  the  internal  audit  of  subsidiaries  of  the  Company  under  the 

established procedure;  

4)  preparation  and  provision  to  the  Company’s  Board  of  Directors  and  executive 
bodies  of reports  on  the  Internal  Audit  Department’s  operation results  (including 
information  on  existing  risks,  problems,  results  and  effectiveness  of  corrective 
actions  of  revealed  problems,  the  results  of  performance  of  operating  plan  of 
internal audit, results of evaluation of actual condition, reliability and effectiveness 
of the risk management, internal control and corporate governance system); 

5)  check of compliance with the legislation and policies of the Company, concerning 
inside information and anticorruption efforts, by the members of executive bodies 
of the Company and its employees.  

For the purpose of solution of stated problems and achievement of objectives the Internal Audit 
Department performs the following functions: 

1.  evaluation of adequacy and effectiveness of the internal control system; 
2.  evaluation of the effectiveness of risk management system; 
3.  evaluation of corporate governance; 
4.  auditing in accordance with the approved performance plan of internal audit; 
5. 

conduction of other verifications, performance of other tasks on request/ by order of 
the Board of Directors (Audit Committee of the Board of Directors and/or executive 
bodies of the Company) within their competence; 
consultation of executive bodies of the Company on the issues of risk management, 
internal  control  and  corporate  governance  (under  the  condition  of  securing  of 
independence and objectiveness of internal audit activity); 

6. 

7.  development of internal control operation plan; 
8.  preparation and provision to the Board of Directors (Audit Committee of the Board 
of Directors) and the sole executive body of the Company the report following the 
operating results of internal audit; 
cooperation  with  the  divisions  of  the  Company  regarding  to  the  internal  audit 
activity; 

9. 

10.  control  of  rectification  of  violations  detected  following  the  verifications  and 

employee investigations; 

11.  analyses  of  audit  results  of 

the  Company,  control  of  development  and 
implementation  of  plans  and  procedures  of  rectification  of  violations  detected 
during the auditing; 

12.  preparation of proposals on the improvement of internal control procedures; 
13.  development of documents regulating the activities of Internal Audit Department. 

122 

 
 
 
 
 
IINNTTEERRNNAALL   CCOONNTTRROOLL   AANNDD   RRIISSKK   MMAANNAAGGEEMMEENNTT   DDEEPPAARRTTMMEENNTT   OOFF  

PPJJSSCC  ““MMAAGGNNIITT  

The Internal Control and Risk Management Department was formed for the purpose of 
effective  organization  and  functioning  of  internal  control  and  risk  management  system  in  the 
Company. 

For  the  achievement  of  specified  goals  the  Internal  Control  and  Risk  Management 

Department performs the following tasks: 

-  building  of  corporate  system  of  internal  control  and  risk  management  of  the 

Company; 

-  general coordination of internal control and risk management processes;  
-  development  of  methodological  documents  in  the  field  of  securing  of  the  internal 

control and risk management process; 

-  organization  of  procedures  regarding  to  the  identification,  classification,  analysis, 

- 

managing and monitoring of risks in the sphere of Company’s activities; 
assuring  of  the  process  of  development  and  realization  of  risk  management 
activities; 

-  preparation  of  recommendations  on  the  determination  of  the  risk  appetite  of  the 
Company and estimation of the level of acceptable risk of the Company (the level of 
risk tolerance of the Company); 
analysis of risk portfolio of the Company and generation of proposals on the order of 
response to the correspondent risks; 

- 

-  monitoring and control of risk management procedures of the Company, as well as 
satisfying  the  requirements  of  internal  regulations  in  the  sphere  of  internal  control 
and risk management; 

-  making  recommendations  focused  on  improvement  of  effectiveness  of  control 
procedures,  reduction  of  influence  of  realized  and  potential  risks  of  realization  of 
business processes; 
formation of consolidated reporting on the risks of the Company; 
efficient  verification  of  internal  control  and  risk  management  process  by  the 
divisions of the Company and in the established procedure by subsidiary companies; 
-  organization of consulting of Company’s employees in the sphere of internal control 

- 
- 

- 

and risk management; 
informing  of  the  Company’s  Board  of  Directors  and  executive  bodies  of  the 
organization of internal control and risk management processes, as well as of other 
issues, required by the Policy. 

IINNDDEEPPEENNDDEENNTT  AAUUDDIITTOORR  

Ernst  &  Young  LLC  (Taxpayer  Id.  Number  7709383532),  registered  in  the  Russian 
Federation  at  77  Sadovnicheskaya  embankment,  building  1,  Moscow,  was  approved  as  the 
auditor of the consolidated financial reports of the Company prepared in accordance with the 
International  Financial  Reporting  Standards  by  the  annual  General  Shareholders  Meeting  on 
June  4,  2015.  Ernst  &  Young  LLC  is  a  member  of  the  self-regulated  organization  Non-
commercial  partnership  ”Audit  Chamber  of  Russia”  (Certificate  №  3028  as  of  December  28, 
2009,  the  Decision  of  the  Council  of  self-regulated  organization  Non-commercial  partnership 
“Audit  Chamber  of  Russia”  as  of  December  21,  2009,  Principal  Number  of  Registration  Entry 
10201017420) and is one of the global leaders in the audit services. 

123 

 
 
 
 
Ernst & Young LLC is part of Ernst & Young Global Limited. 
Ernst  &  Young  Global  Limited  received  worldwide  recognition  and  was  awarded 

many times for the high quality of services and unique corporate culture. 

In  the  reporting  year  the  auditor  conducted  the  audit  of  the  consolidated  financial 

statements of PJSC “Magnit” and its subsidiaries in accordance with the IFRS for the year 2015. 

Following the results of the conducted audit, the auditor of PJSC “Magnit” expressed 
an  opinion  on  the  fair  presentation  of  the  consolidated  financial  statements  prepared  in 
accordance with the IFRS. 

Audit  Firm  “Faber  Lex”  LLC,  located  at  144/2  Krasnykh  Partisan  Street,  Krasnodar, 
was  approved  as  the  auditor  of  the  accounting (financial)  statement  of  the  Company  for  2015 
year  prepared  in  accordance  with  the  Russian  Accounting  Standards  by  the  annual  General 
Shareholders Meetings on June 4, 2015.  

AF “Faber Lex” LLC is a member of the Moscow Chamber of Audit and was included 
in the register of auditors and audit organizations of the self-regulated organization of auditors 
on  November  26,  2009  with  the  main  registration  number  (Principal  Number  of  Registration 
Entry) of 10203002910. 

Following the results of the conducted audit, the auditor of PJSC “Magnit” expressed 
an opinion on the fair presentation of the financial position of the Company in all respects in the 
accounting (financial) statements. 

IINNFFOORRMMAATTIIOONN   OONN   TTHHEE   CCOOMMPPLLIIAANNCCEE   WWIITTHH   TTHHEE   PPRRIINNCCIIPPLLEESS   AANNDD  

RREECCOOMMMMEENNDDAATTIIOONNSS  OOFF  TTHHEE  CCOORRPPOORRAATTEE  GGOOVVEERRNNAANNCCEE  CCOODDEE  

Within  the  preparation  of  the  report  on  the  compliance  of  PJSC  “Magnit”  with  the 
principles and recommendations of the Corporate Governance Code the evaluation method and 
prospective form of the report recommended by the Letter of the Bank of Russia №ИН-06-52/8 
as of 17.02.2016 were used.   

The report is an integral part of the present Annual Report and contains in the annex 

hereto (ref. Annex №6). 

EENNHHAANNCCEEMMEENNTT   OOFF   MMOODDEELL   AANNDD   PPRRAACCTTIICCEE   OOFF   CCOORRPPOORRAATTEE  

GGOOVVEERRNNAANNCCEE    

The corporate governance of PJSC “Magnit” is performed in accordance with the current 
legislation of the Russian Federation and the Charter of the Company in compliance with the 
rules  and  traditions  of  the  corporate  governance,  which  correspond  to  the  basic  Russian  and 
international standards and contribute to the creation of a positive image of the Company in the 
eyes of investors, clients and employees. PJSC “Magnit” constantly masters new methods and 
approaches and rejects from the practice, which doesn’t meet current requirements.  

In  2015  the  Company  extensively  introduced  the  standards  recommended  by  the 

Corporate Governance Code, in particular: 

I. 

On June 4, 2015 the General Shareholders Meeting of PJSC “Magnit” ratifies the Charter 
of the Company in a new edition. For the purpose of effective and instant cooperation with the 
shareholders, coordination of the Company’s operations to protect the shareholders’ rights and 
interests, assurance of efficient work of the Board of Directors the Charter stipulates the position 
of the Corporate Secretary (a separate structural division headed by the Corporate Secretary) in 

124 

 
 
 
  
  
  
 
the  Company,  determines  the  general  functions,  procedure  of  appointment  and  reporting 
relationship. 

The  requirements  to  the  candidacy  for  the  Corporate  Secretary,  the  procedure  of 
appointment  of  the  Corporate  Secretary  and  termination  of his/her  powers,  the  functions  and 
authorities of Corporate Secretary, the terms and procedures of payment of remuneration to the 
Corporate Secretary, the responsibility of the Corporate Secretary, as well as the procedure of 
cooperation  with  other  management  bodies  and  structural  divisions  of  the  Company  will  be 
determined in the Regulations on the Corporate Secretary of PJSC “Magnit”. 

It  is  planned  to  accomplish  the  preparation  and  ratification  of  the  Regulations  on  the 
Corporate Secretary, determination of the candidate to the position of the Corporate Secretary 
and his appointment before the end of the second quarter of 2016 year. 

II. 

On  October  1,  2015  for  the  purpose  of  effective  organization  and  functioning  of  the 
internal  control  and  risk  management  system  the  Internal  Control  and  Risk  Management 
Department  was  formed  in  the  Company.  Further  it  is  planned  to  ratify  the  Internal  Control 
and  Risk  Management  Policy  of  the  Company,  directed  to  the  forming  of  PJSC  “Magnit” 
internal  control  and  risk  management  system  focused  on  securing  of  reasonable  assurance  in 
the achievement of goals of the Company, as well as objective, fair, and clear idea of the present 
state of the company and its perspectives, integrity and transparency of Company’s reporting, 
rationality and acceptability of assumed risks of the Company. It is planned to accomplish the 
preparation and ratification of specified Policy before the end of the first quarter of 2016 year12 

III. 

Also before the end of the third quarter of 2016 year it is planned to bring some internal 
documents  of  the  Company  into  compliance  with  the  recommendations  of  the  Corporate 
Governance Code, particularly:  

- 

The Regulation on the committees of the Board of Directors; 

-  The Regulation on the dividend policy of the Company. 

12 As of the date of approval of the present Annual Report the Board of Directors approved the Policy of risk management and internal control of 
PJSC “Magnit”.  

125 

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

CCOOMMPPAANNYY  

Under  the  resolution  of  the  annual  General  Shareholders  Meeting  of  June  4,  2015 
(minutes of 05.06.2015) the auditing firm AF “Faber Lex” LLC was appointed as the Company’s 
auditor in accordance with Russian Accounting Standards for the year 2015. 

Among  the  factors  which  were  taken  into  account  to  choose  the  auditing  firm  are: 
duration of auditing company, the cost of auditing services, the number of employees and their 
qualification. 

Information  on  the  auditor  of  the  Company  which  conducted  the  audit  of  the 
statements  of  the  Company  for  the  year  2015  in  accordance  with  the  Russian  Accounting 
Standards:  

The  auditor  of  the  Company  in  2015  was  Limited  Liability  Company  Auditing  Firm 

“Faber Lex”, address: 144/2 Krasnykh Partizan Street, Krasnodar. 

AF  “Faber  Lex”  LLC  is  a  member  of  the  Moscow  Chamber  of  Auditors  and  was 
included in the register of auditors and audit firms of self-regulatory organization of auditors 
on November 26, 2009 under the Principle Number of Registration Entry: 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  of  the 
statements of the Company for the year 2015 in accordance with the International Financial 
Reporting Standards: 

The  2014  year  statements  in  accordance  with  the  International  Financial  Reporting 
,  address:  77 

Standards  were  audited  by  Limited  Liability  Company  ”Ernst&Young” 
Sadovnicheskaya embankment, bldg. 1, Moscow, 115035, Russian Federation. 

“Ernst&Young” LLC is the member of Noncommercial Partnership “Russian Chamber of 
Auditors”  in  accordance  with  the  Decision  of  the  Board  of  NP  RCA  of  December  21,  2009, 
Certificate №3028 of December 28, 2009, Principle Number of Registration Entry 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 street, 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 

126 

 
 
 
 
 
 
 
 
 
 
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 Commission for Securities Market 

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; 

-  Consulting  on  securities  issue,  including  information  disclosure  on  the  securities 

market according to the requirements of the legislation. 

127 

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

WWIITTHHIINN  22001155  

Type of energy 
resources  

Nuclear energy 

Heating energy 

Electrical energy 

Electromagnetic 

energy 

Oil 

Petrol  

Diesel oil 

Furnace oil 

Natural gas 

Coal 

Shale oil 

Peat 

Other: 

Unite of measure 

Utilization capacity in 
volume terms  

Utilization capacity in 
money terms, 
thousand rubles  

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

The quantitative 
accounting is not 
maintained 
The quantitative 
accounting is not 
maintained 

- 

- 

- 

- 

- 

The quantitative 
accounting is not 
maintained 

- 

- 

- 

- 

- 

802.6 

2,213.4 

- 

- 

- 

- 

- 

414.9 

- 

- 

- 

- 

128 

 
 
 
  
  
  
2200..  MMAANNAAGGEEMMEENNTT  RREESSPPOONNSSIIBBIILLIITTYY  SSTTAATTEEMMEENNTT    

I confirm that: 

- 

- 

the  financial  statements  prepared  in  accordance  with  International  Financial 
Reporting Standards, give a true and fair view of the assets, liabilities, financial 
position  and  profit  or  loss  of  the  Company  and  its  consolidated  subsidiaries 
taken as a whole; and 

the  management  report  includes  a  fair  review  of  the  development  and 
performance  of  the  business  and  the  position  of  the  Company  and  its 
consolidated  subsidiaries  taken  as  a  whole,  together  with  a  description  of  the 
principal risks and uncertainties that they face. 

On behalf of the Management Board, 

Sergey Galitskiy 

CEO, Chairman of the Management Board 

129 

 
 
 
 
 
 
 
 
 
 
  
  
AANNNNEEXXEESS  TTOO  FFYY  22001155  AANNNNUUAALL  RREEPPOORRTT  OOFF  PPJJSSCC  ““MMAAGGNNIITT””  

ANNEX  No.  1:  Consolidated  financial  statements  of  PJSC  “Magnit”  for  the  year  ended  on 
December 31, 2015. 

ANNEX  No.  2:  Consolidated  financial  statements  of  PJSC  "Magnit"  for  the  year  2015 
prepared  in  accordance  with  the  Federal  law  N  208-FZ  "On  consolidated  financial 
statements". 

ANNEX No. 3: Accounting report of JSC “Tander” for the year 2015 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 2015 
Accounting reports of JSC “Tander” for the year 2015 
Explanations to the accounting reports of JSC "Tander" for the year 2015 

ANNEX No. 4: Accounting report of PJSC “Magnit” for the year 2015 prepared in accordance 
with RAS: 
Auditor’s report of “Faber Leks” Audit Limited Liability Company of the annual accounting 
report of PJSC “Magnit” for the financial year 2015 
Accounting reports of PJSC “Magnit” for the year 2015 
Explanations to the balance sheet and income statement of PJSC "Magnit" for the year 2015 

ANNEX  No.  5:  Transactions  executed  within  the  year  2015  considered  related  party 
transactions according to the Federal law on “Joint Stock Companies”. 

ANNEX  No.  6:  Report  on  the  compliance  with  the  principles  and  recommendations  of  the 
corporate governance code for the year 2015. 

130