Quarterlytics / Industrials / Security & Protection Services / Magnit / FY2016 Annual Report

Magnit
Annual Report 2016

MGNT · LSE Industrials
Claim this profile
Ticker MGNT
Exchange LSE
Sector Industrials
Industry Security & Protection Services
Employees 10,000+
← All annual reports
FY2016 Annual Report · Magnit
Loading PDF…
Ratified by the resolution  
of the Board of Directors 
of PJSC “Magnit” of April 28, 2017, 
minutes w/o No. of April 28, 2017 

Ratified by the resolution  
of the annual shareholders meeting 
of PJSC “Magnit” of June 8, 2017, 
minutes w/o No. of June 8, 2017 

2016 ANNUAL REPORT 

PUBLIC JOINT STOCK COMPANY 
“MAGNIT” 

15/5 Solnechnaya street, Krasnodar, Russian Federation 

Chief Executive Officer 

_____________________  S. Galitskiy 

seal 

KRASNODAR 2017 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS 

1. PERFORMANCE HIGHLIGHTS ......................................................................................... 3 
2. MISSION .................................................................................................................................. 6 
3. INFORMATION ON THE PERSON IN THE POSITION OF A SOLE EXECUTIVE 
BODY ............................................................................................................................................. 7 
4.  INFORMATION  ON  THE  COLLEGIAL  EXECUTIVE  BODY  MEMBERS 
(MANAGEMENT BOARD) ...................................................................................................... 9 
5. INFORMATION ON THE BOARD OF DIRECTORS MEMBERS ............................. 14 
6. REPORT OF THE BOARD OF DIRECTORS ON 2016 OPERATIONS ..................... 21 
7. MAIN 2016 CORPORATE EVENTS .................................................................................. 29 
8. POSITION OF THE COMPANY IN INDUSTRY ........................................................... 31 
9. PRIORITY AREAS OF THE COMPANY’S OPERATIONS ......................................... 46 
10. PRIORITIES OF THE COMPANY’S DEVELOPMENT .............................................. 48 
11. INFORMATION ON THE PAID DIVIDENDS ............................................................ 51 
12. SECURITIES ......................................................................................................................... 54 
13. TRANSACTIONS EXECUTED WITHIN THE YEAR 2016 CONSIDERED MAJOR 
TRANSACTIONS  ACCORDING  TO  THE  FEDERAL  LAW  “ON  JOINT  STOCK 
COMPANIES” ............................................................................................................................ 79 
14.  TRANSACTIONS  EXECUTED  WITHIN  THE  YEAR  2016  CONSIDERED 
RELATED  PARTY  TRANSACTIONS  ACCORDING  TO  THE  FEDERAL LAW  “ON 
JOINT STOCK COMPANIES” ............................................................................................... 82 
15. MAIN RISK FACTORS INHERENT IN THE СOMPANY OPERATION ............... 83 
16. KEY ASPECTS OF THE SOCIAL AND ENVIRONMENTAL POLICY ................. 111 
17. CORPORATE GOVERNANCE ...................................................................................... 116 
18.  INFORMATION  ON  THE  AUDITOR  AND  THE  CONSULTANT  OF  THE 
COMPANY ............................................................................................................................... 129 
19. 
INFORMATION  ON  THE  VOLUMES  OF  THE  UTILIZED  ENERGY 
RESOURCES WITHIN 2016 .................................................................................................. 131 
20. MANAGEMENT RESPONSIBILITY STATEMENT ................................................. 132 

ANNEXES TO FY 2016 ANNUAL REPORT OF PJSC “MAGNIT” ............................... 133 
ANNEX  No.  1:  Consolidated  financial  statements  of  PJSC  “Magnit”  for  the  year  ended  on 
December 31, 2016. 
ANNEX  No.  2:  Consolidated  financial  statements  of  PJSC  "Magnit"  for  the  year  2016 
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 2016 prepared in accordance 
with RAS. 
ANNEX No. 4: Accounting report of PJSC “Magnit” for the year 2016 prepared in accordance 
with RAS. 
ANNEX  No.  5:  Transactions  executed  within  the  year  2016  considered  related  party 
transactions according to the Federal law “Оn Joint Stock Companies”. 
ANNEX  No.  6:  Report  on  the  compliance  with  the  principles  and  recommendations  of  the 
corporate governance code for the year 2016. 

2 

 
 
1. PERFORMANCE HIGHLIGHTS 

2016 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 

1,970 

927 

18 

39 

986 

14,059 

10,521 

237 

194 

3,107 

5,067.67 

3,452.40 

683.67 

212.76 

718.84 

3,817.13 

3,220.10 

262.10 

127.00 

207.93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
LFL Results: 

Formats 

Convenience Stores 

Hypermarkets 

Magnit Family 

Cosmetics Stores 

Total 

12M 2016 – 12M 20152 

# of Stores 

Average Ticket 

8,663 

211 

133 

1,911 

10,918 

0.32% 

(0.85)% 

(1.08)% 

7.55% 

(0.90)% 

Traffic 

2.05% 

(9.32)% 

(6.04)% 

(2.50)% 

Sales 

2.38% 

(10.09)% 

(7.05)% 

4.87% 

0.65% 

(0.26)% 

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, 2015. 

4 

 
                                                 
2016 Key Financial Results: 

Net sales, mn RUR 

Net sales, mn US$3 

Gross profit, mn RUR 

Gross profit, mn US$ 

Gross margin, % 

EBITDAR, mn RUR 

EBITDAR, mn US$ 

EBITDAR margin, % 

EBITDA, mn RUR 

EBITDA, mn US$ 

EBITDA margin, % 

EBIT, mn RUR 

EBIT, mn US$ 

EBIT margin, % 

Net profit, mn RUR 

Net profit, mn US$ 

Net profit margin, % 

Market capitalization, mn RUR4 

Market capitalization, mn USD5 

Convenience stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

Wholesale 

Convenience stores 

Hypermarkets 

Magnit Family 

Drogerie stores 

Wholesale 

1,074,811.55 

790,157.07 

157,688.53 

56,910.82 

64,449.43 

5,605.71 

16,033.61 

11,787.25 

2,352.34  

848.97 

961.43 

83.62 

295,759.01 

4,412.02 

27.52% 

146,264.42 

2,181.91 

13.61% 

107,793.02 

1,608.01 

10.03% 

81,967.38 

1,222.76 

7.63% 

54,408.99 

811.65 

5.06% 

1,031,475.26 

17,113.39 

3 Based on the average exchange rate for 2016 of 67.0349 RUR per 1 USD 
4 PJSC “Moscow Stock Exchange” (previously CJSC “MICEX Stock Exchange”) as of December 31, 2016 
5 Based on the exchange rate for December 30, 2016 of 60,2730 RUR per USD 

5 

 
 
 
 
 
                                                 
2. MISSION 

“We work hard to increase the prosperity of our customers by minimizing 

their expenditure on quality consumer goods through: 

- Efficient use of the Company's resources; 

- On-going improvements in technology; 

- Adequate compensation for our employees” 

6 

 
 
 
 
3. INFORMATION ON THE PERSON IN THE POSITION OF A SOLE EXECUTIVE 

BODY 

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 “Football Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC VTB Bank  
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s charter capital: 35.10948% (as of 31.12.2016). 
Ordinary shares, owned by CEO: 35.10948% (as of 31.12.2016). 

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: 

№ 

Date of 
transaction 

1 

31.03.2016 

Type of 
transaction 
Disposal of 
securities 

Quantity of 
securities 

Description of securities 

3,363,000 

Ordinary registered uncertified shares 

7 

 
 
 
 
 
 
 
 
PRINCIPAL  PROVISIONS  OF  COMPENSATION  POLICY  OF  THE  COMPANY 
AND (OR) REIMBURSEMENT OF EXPENSES OF A PERSON IN THE POSITION OF THE 
SOLE EXECUTIVE BODY OF THE COMPANY 

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 

 
 
4.  INFORMATION  ON  THE  COLLEGIAL  EXECUTIVE  BODY  MEMBERS 

(MANAGEMENT BOARD)  

as of December 31, 2016 

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 “Football Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC VTB Bank 
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s charter capital: 35.10948% (as of 31.12.2016). 
Ordinary shares owned by CEO: 35.10948% (as of 31.12.2016). 

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: 

№ 

Date of 
transaction 

1 

31.03.2016 

Type of 
transaction 
Disposal of 
securities 

Alexander Barsukov 

Quantity of 
securities 

Description of securities 

3,363,000 

Ordinary registered uncertified shares 

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. 

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

secondary employment: 

9 

 
 
 
 
 
 
 
 
 
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; 
6) Period: 12.01.2016 – 17.10.2016 
Organization: JSC “Tander” 
Position: General Director. 

Stockholding of the person in the issuer’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 person in the position of the member of the Management Board within the reporting 
period: 

№ 

1 

2 

Date of 
transaction 

03.02.2016 

02.04.2016 

Type of 
transaction 
Disposal of 
securities 
Disposal of 
securities 

Quantity of 
securities 

540 

300 

Description of securities 

Ordinary registered uncertified 
shares 
Ordinary registered uncertified 
shares 

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 issuer’s charter capital: no share. 

10 

 
 
 
 
 
 
 
Ordinary shares owned by the person: no share. 

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 

15.04.2016 

Type of 
transaction 
Disposal of 
securities 

Quantity of 
securities 

1,000 

Description of securities 

Ordinary registered uncertified 
shares 

Ilya Sattarov 

Date of birth: 13.07.1976 
Education: higher - in 1998 graduated from Kuban State University with a degree in 

Economics. 

Positions held in the Company and other companies 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 – 22.06.2016 
Organization: PJSC “Magnit" 
Position: Member of the Management Board; 
6) Period: 15.06.2015 – 30.06.2016 
Organization: JSC “Tander” 
Position: Deputy General Director of Logistics and HR (Head Office); 
7) Period: 01.07.2016 – present day 
Organization: JSC “Tander” 
Position: Deputy General Director of Sales and HR; 
8) Period: 18.10.2016 – present day 
Organization: PJSC “Magnit" 
Position: Member of the Management Board. 

Stockholding of the person in the Company’s charter capital: 0.000214% (as of 

31.12.2016). 

Ordinary shares, owned by the person: 0.000214% (as of 31.12.2016). 

11 

 
 
 
 
 
 
 
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 

18 

19 

20 

Date of 
transaction 

19.01.2016 

20.01.2016 

20.01.2016 

21.01.2016 

21.01.2016 

22.01.2016 

25.01.2016 

28.01.2016 

29.01.2016 

29.01.2016 

01.02.2016 

01.02.2016 

23.03.2016 

24.03.2016 

24.03.2016 

25.03.2016 

25.03.2016 

18.05.2016 

09.06.2016 

10.08.2016 

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

Quantity of 
securities 

Description of securities 

Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 
Ordinary registered 
uncertified shares 

1 

1 

1 

1 

350 

200 

200 

1 

1 

1 

1 

265 

1 

1 

1 

1 

20 

220 

54 

285 

12 

 
 
 
PRINCIPAL  PROVISIONS  OF  COMPENSATION  POLICY  OF  THE  COMPANY 
(OR)  REIMBURSEMENT  OF  EXPENSES  OF  THE  MEMBERS  OF  THE 
AND 
MANAGEMENT BOARD OF THE COMPANY AND THE AMOUNT OF REMUNERATION 
(REINBERSEMENT OF EXPENSES) PAID DURING THE REPORTING YEAR 

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  2,  2016  the  General  Shareholders  Meeting  adopted  a  decision  not  to  pay  the 

remuneration following the results of the year (Minutes w/o № of 03.06.2016). 

The  amount  of  the  remuneration  for  the  participation  in  the  operation  of  the 
Management  Board  paid  in  2016  constitutes  129,491,272.16  rubles  (including  remuneration  of  
S. Galitskiy as the sole executive body).  

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  2016  year  the expenses  to  the  Management  Board’s  members  related  to  the 

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

13 

 
 
5. INFORMATION ON THE BOARD OF DIRECTORS MEMBERS  

as of December 31, 2016 

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 issuer’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 member of the Board of Directors within the reporting period: the person did not execute 
transactions of acquisition/disposal of the Company’s shares within the reporting period. 

Vladimir Gordeychuk 

Date of birth: 15.08.1961. 
Education: in 1988 graduated from Novorossiysk Higher Marine and Engineering 

College, specialization of navigator. 

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

secondary employment: 

1) Period: 28.06.2006 – 11.01.2016. 
Organization: JSC “Tander”. 
Position: General Director; 
2) Period: 12.04.2006 – 12.01.2016. 
Organization: PJSC “Magnit”. 
Position: Second Deputy CEO; 

14 

 
 
 
 
 
 
 
 
3) Period: 2016 – present day 
Organization: PJSC “Magnit”. 
Position: Member of the Board of Directors.  

Shareholding of the person in the issuer’s charter capital: 1.0605% (as of 31.12.2016). 
Ordinary shares owned by the person: 1.0605% (as of 31.12.2016). 

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

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

№  

Date of 
transaction 

1 

09.11.2016 

Type of 
transaction 
Disposal of 
securities 

Quantity of 
securities 

1,200,000 

Description of securities 

Ordinary registered uncertified 
shares 

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 – 31.03.2012 
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. 

15 

 
 
 
 
 
 
 
 
 
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 “Football Club “Krasnodar” 
Position: President (secondary employment); 
6)  Period: 25.06.2015 – present day 
Organization: PJSC VTB Bank  
Position: member of the Supervisory Board. 

Stockholding of CEO in the Company’s share capital: 35.10948% (as of 31.12.2016). 
Ordinary shares, owned by CEO: 35.10948% (as of 31.12.2016). 

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: 

№ 

Date of 
transaction 

1 

31.03.2016 

Type of 
transaction 
Disposal of 
securities 

Alexander Zayonts 

Quantity of 
securities 

Description of securities 

3,363,000 

Ordinary registered uncertified shares 

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; 

16 

 
 
 
 
 
 
 
 
 
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. 
5) Period: 2015 – present day 
Organization: LLC “Galereya vkusa” (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 – December 2016 
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; 
4) Period: January 2017 – present day 
Organization: Limited Liability Company “YUTKO-REGION” 
Position: Head of liquidation commission. 

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 

17 

 
 
 
 
 
 
 
 
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 – 29.02.2012 
Organization: JSC “Tander” 
Position: Deputy General Director; 
2) Period: 23.06.2011 – present day 
Organization: PJSC ”Magnit” 
Position: Member of the Board of Directors; 
3) Period: 01.03.2012 – 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 – 18.12.2016 
Organization: JSC “Tander” 
Position: Deputy General Director of Security, Legal Assistance, GR and PR; 
6) Period: 19.12.2016 – present day 
Organization: JSC “Tander” 
Position: Deputy General Director of Security, Legal Assistance, Audit Activities, GR and 

PR. 

Shareholding of the person in the issuer’s charter capital: 0.009401% (as of 31.12.2016). 
Ordinary shares owned by the person: 0.009401% (as of 31.12.2016). 

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 

Date of 
transaction 

06.04.2016 

06.12.2016 

Type of 
transaction 
Acquisition of 
securities 
Acquisition of 
securities 

Quantity of 
securities 

128 

95 

Description of securities 

Ordinary registered uncertified 
shares 
Ordinary registered uncertified 
shares 

PRINCIPAL  PROVISIONS  OF  COMPENSATION  POLICY  OF  THE  COMPANY 
AND  (OR)  REIMBURSEMENT  OF  EXPENSES  OF  THE  BOARD  OF  DIRECTORS’ 
MEMBERS  OF  THE  COMPANY  AND  THE  AMOUNT  OF  REMUNERATION 
(REINBERSEMENT OF EXPENSES) PAID DURING THE REPORTING YEAR 

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 

18 

 
 
 
 
 
 
 
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 2, 2016 the General Shareholders Meeting made a decision not to pay year-end 

bonus (minutes of 03.06.2016) 

In 2016 the remuneration for the participation in the operation of the Board of Directors 
within  2015  year  in  the  amount  of  13,405,102.68  rubles  (upon  the  resolution  of  the  General 
Shareholders Meeting of 02.06.2016 (minutes w/o № of 03.06.2016) 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  88,100.26 
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 

19 

 
 
 
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  2016  year  the  expenses  related  to  the  exercise  of  duties  of  the  members  of  the 

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

20 

 
 
6. REPORT OF THE BOARD OF DIRECTORS ON 2016 OPERATIONS 

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 Pshenichnyi 

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

Meeting on June 2, 2016 (minutes of 03.06.2016): 

№ 

Full name of a member of the Board of Directors 

Date of birth 

1 

2 

3 

4 

5 

6 

7 

Vladimir Gordeychuk 

Alexey Pshenichniy 

Sergey Galitskiy 

Alexander Zayonts 

Aleksandr Aleksandrov  

Khachatur Pombukhchan 

Aslan Shkhachemukov 

15.08.1961 

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  22,  2016,  Aslan 
Shkhachemukov as a Deputy Chairman and Vladimir Gordeychyk as a Secretary of the Board 
of Directors. 

The Board of Directors of the Company operated under the Federal 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 of PJSC “Magnit”. 

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. 

21 

 
 
 
 
 
 
 
According to the resolution of the Board of Directors as of June 22, 2016 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 

Audit Committee of the Board of Directors: 
Full name of a member of the Board of 
Directors 

Position in the committee 

Alexander Zayonts 

chairman of the committee 

Aleksandr Aleksandrov 

member of the committee 

Alexey Pshenichniy 

member of the committee 

№ 

1 

2 

3 

№ 

1 

2 

3 

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 2016 year the Board of Directors held 11 meetings and considered 84 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 

2016: 

Full name of a member of 
the Board of Directors 

Andrey Arutyunyan 

Alexey Pshenichniy 

Sergey Galitskiy 

Alexander Zayonts 

Vladimir Gordeychuk  

Khachatur 
Pombukhchan 

Aslan Shkhachemukov 

Aleksandr Aleksandrov 

Status 

Participation in the meeting 

Independent 

Executive 

- 

+ 

- 

+ 

- 

- 

- 

+ 

+ 

- 

+ 

- 

- 

+ 

- 

- 

22 

Total 
number* 

5 of 5 

11 of 11 

11 of 11 

11 of 11 

6 of 6 

11 of 11 

11 of 11 

11 of 11 

Physical 
presence 

In 
absentia 

5 

11 

11 

11 

6 

11 

11 

11 

- 

- 

- 

- 

- 

- 

- 

- 

 
 
 
 
 
 
 
*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 2016: 

Date of the 
meeting 

04.02.2016 

04.02.2016 

04.02.2016 

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 the year 2016 and the first quarter of 
2016 were determined. 

29.03.2016 

Internal control and risk management policy of PJSC “Magnit” was ratified. 

29.03.2016 

The changes in the business plan of PJSC “Magnit” Internal audit department 
for the year 2016 were approved. 

29.03.2016 

Related party transactions were approved. 

29.03.2016 

PJSC  “Magnit”  business  priorities  for  the  second  quarter  of  2016  were 
determined. 

07.04.2016 

The decision on calling of the annual General Shareholders Meeting was made. 

07.04.2016 

07.04.2016 

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 
2015 financial year were approved. 
The  annual report  of PJSC  “Magnit” for  2015  financial  year was  preliminarily 
approved  and  submitted  for  consideration  of  the  General  Shareholders 
Meeting. 

07.04.2016 

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

07.04.2016 

07.04.2016 

07.04.2016 

27.05.2016 

27.05.2016 

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 list of candidates to be elected to the PJSC “Magnit” Board of Directors at 
the annual General Shareholders Meeting of the Company was approved. 
The list of candidates to be elected to the PJSC “Magnit” Revision commission 
at the annual General Shareholders Meeting of the Company was approved. 
The Regulations on the PJSC “Magnit” corporate governance department were 
ratified. 
The nominee for the position of the Director for corporate governance of PJSC 
“Magnit” was approved. 

27.05.2016 

The Regulations on the dividend policy of PJSC “Magnit” were ratified. 

27.05.2016 

22.06.2016 

The  Regulations  on  the  committees  of  the  PJSC  "Magnit"  Board  of  Directors 
were ratified. 
The  Chairman  of  the  Board  of  Directors  of  PJSC  “Magnit”,  the  Deputy 
Chairman of the Board of Directors and the Secretary of the Board of Directors 
of PJSC “Magnit” were elected. 

23 

 
 
22.06.2016 

22.06.2016 

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.  

22.06.2016 

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

22.06.2016 

22.06.2016 

The Program  and  the Prospectus  of  PJSC  “Magnit” exchange-traded  bonds  of 
the 002P series were approved. 
Business  priorities  of  PJSC  “Magnit”  for  the  third  quarter  of  2016  were 
determined.  

22.06.2016 

The auditor’s amount of remuneration was determined. 

01.08.2016 

01.08.2016 

01.08.2016 

29.09.2016 

17.10.2016 

31.10.2016 

31.10.2016 

31.10.2016 

31.10.2016 

The  decision  on  calling  of  the  extraordinary  General  Shareholders  Meeting  of 
PJSC “Magnit” was made. 
The  recommendations  to  the  General  Shareholders  Meeting  on  the  dividend 
amount  on  PJSC  “Magnit”  shares  following  the  results  of  the  1H  2016,  the 
procedure of its payment and the dividend record date were approved. 
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 made.  
Business  priorities  of  PJSC  “Magnit”  for  the  fourth  quarter  of  2016  were 
determined.  
The authorities of the member of the PJSC “Magnit” collective executive body 
(Management Board) were early terminated. 
The  decision  on  calling  of  the  extraordinary  General  Shareholders  Meeting  of 
PJSC “Magnit” was made. 
The  recommendations  to  the  General  Shareholders  Meeting  on  the  dividend 
amount on PJSC “Magnit” shares following the results of the 9 months of 2016 
reporting year, the procedure of its payment and the dividend record date were 
approved. 
The list of candidates to be elected to the PJSC “Magnit” Revision commission 
at  the  extraordinary  General  Shareholders  Meeting  of  the  Company  was 
approved. 
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 made.  

31.10.2016 

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

31.10.2016 

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

15.12.2016 

The business plan of the Internal Audit Department of PJSC “Magnit” for 2017 
was approved. 

15.12.2016 

Related party transactions were approved. 

15.12.2016 

The Regulations on the committees of the PJSC “Magnit” Board of Directors in 
the new edition were 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 

24 

 
 
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,  April,  May,  August,  September,  October,  and 
December of 2016 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  current 
membership of the Board of Directors. 

The Committee evaluated the following: 

1.  The  Board  of  Directors  performance:  compliance  of  the  Board  of  Directors  structure 
with  the  functions  performed;  qualitative  composition  of  the  Board  of  Directors;  internal 
dynamics  (process)  of  the  Board  of  Directors  performance;  performance  of  the  Company’s 
Secretary; performance of its main functions by the Board of Directors. 

 2.  Performance  of  the  Chairman  of  the  Board  of  Directors:  general  management  of  the 
Board  of  Directors;  development  of  the  Board  of  Directors  as  a  management  body  of  the 
Company;  management  of  the  Board  of  Directors  meetings;  collaboration  with  the  Company 
Management  Board;  collaboration  with  the  Company’s  shareholders  and  investors;  personal 
attributes;  management skills;  communication  skills;  skills  of  performing  the   functions  of the 
Chairman of the Board of Directors; skills  of  performing  the    functions  of  a  member  of  the 
Board of Directors; professional skills. 

3. Performance of the Committees of the Board of Directors: compliance of the structure of 
the  committees  with  the  functions  performed;  qualitative  composition  of  the  committee; 
internal dynamics (process) of the committee performance; performance of its functions by the 
committee; holding of the committee meetings. 

4.  Compliance  of  the  Board  of  Directors  members,  which  are  considered  independent, 
with the criteria of independence determined by the Corporate governance code and the Listing 
rules of PJSC “Moscow Exchange” (previously – CJSC “MICEX Stock Exchange”). 

The analysis of the current incentive program for the members of the Board of Directors. 
The  committee  determined  that  operating  efficiency  of  the  current  membership  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. 

The management of the Company achieved the following results in 2016: 

1.  Revenue  of  the  Company  increased  by  13.07%  from  950.61  billion  rubles  in  2015  to 

1.07 trillion rubles in 2016.  

In  2016  "Magnit"  remained  the  leader  of  the  Russian  FMCG  retail  sector  in  terms  of 

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

2.  During  2016  the  Company  added  1,970  stores  (927  convenience  stores,  18 
hypermarkets,  39  “Magnit  Family”  stores  and  986  drogerie  stores).  The  total  store  base  as  of 
December  31,  2016  reached  14,059  stores  (10,521  convenience  stores,  237  hypermarkets,  194 
“Magnit Family” stores and 3,107 drogerie stores). Total selling space of the stores increased by 
14.82% from 4,413.72  thousand sq. m. to 5,067.67 thousand sq. m. 

25 

 
 
 
 
 
 
14059

12089

9711

8093

6884

5309

4055

4002

5006

6046

7200

8344

9594

10521

610

610

1014

1014

1500

1500

1893

2197

2582

3228

1893

2194

2568

3204

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

Drogeries

Magnit Family

Hypermarkets

Convenience Stores

3.  Number  of  customers  increased  by  13.04%  from  3,376.86  million  in  2015  to  3,817.13 

million in 2016. 

4. Sales of private label products as a % of sales in 2016 amounted to 11.02%, the number 
of  private  label  SKUs  in  2016  amounted  to  611.  Magnit  will  continue  to  increase  the  sales  of 
private label products through their expansion in all formats. 

800

700

600

500

400

300

200

100

0

12,1% 12,1% 12,3% 12,7%

14,0%

13,2% 13,0%

10,9% 11,0% 11,0%

700

700

530

614

637

613

681

605

596

611

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Number of items

Share in Revenue, %

16%

14%

12%

10%

8%

6%

4%

2%

0%

5.  In  2016  the  Company  opened  three  distribution  centers:  Dmitrov,  Orenburg, 
Kemerovo.  The  launch  of  the  new  distribution  centers  improved  the  quality  of  service  in  the 
Central,  Volga  and  Siberian regions.  Total  space of  35  distribution  centers  as  of  December  31, 
2016 stood at about 1,505 thousand sq. m. 

6. Magnit continued to make efficiency improvements to its logistics network. The share 
of  products  processed  via  the  Company’s  distribution  centers  (centralization  ratio)  stood  at 
87%.  During  the  reporting  year  the  fleet  of  the  Company’s  vehicles  decreased  by  169  trucks, 
total number of vehicles was 5,713.  

26 

 
 
 
 
 
 
 
 
 
7.  The  Company was  actively  working with  its employees  increasing  their  loyalty  and 
developing  corporate  culture.  As  of  December  31,  2016  the  total  number  of  the  Company’s 
employees exceeded 270  thousand,  out  of which  200,233 are  in-store  personnel;  35,651  people 
engaged in  distribution;  21,654  people in  regional  branches, 11,151  are employees  of  the head 
office and 2,680 – other personnel. Average monthly salary in the Company in 2016 amounted 
to 32 893 rubles. 

In 2016 the average number of employees of the "Magnit" group of companies amounted 
to 230,266 people. Based on the publicly available information the management of the Company 
assumes that PJSC “Magnit” is the largest private employer in Russia. 

8.  LFL  figures  in  2016  vs.  2015  in  ruble  terms  were  the  following:  LFL  revenue  was 
(0.26)%, LFL average ticket was (0.90)% and LFL traffic was 0.65%. The decrease of LFL figures 
year  on  year  was  mainly  driven  by  weak  macroeconomic  conditions  and 
internal 
cannibalization. 

9.  Gross  margin  decreased  from  28.49%  in  2015  to  27.52%  in  2016  due  to  price 
investments and continued consumer trading down on the back of zero wage inflation. Gross 
profit increased from 270.82 billion RUR to 295.76 billion RUR. 

10.  EBITDA increased  from  103.97  billion  RUR  in  2015 to  107.79  billion RUR  in  2016. 
EBITDA margin in 2016 amounted to 10.03%. Net debt/EBITDA ratio (in ruble terms) at the end 
of 2016 amounted to 1.03. 

11.  Net  income  in  2016  stood  at  54.41  billion  RUR.  Net  income  margin  in  2016  was 

5.06%. 

28,9%

764

11,3%

6,3%

2014

28,5%

951

10,9%

6,2%

2015

27,52%

1075

10,0%

5,1%

2016

Sales, RUR bn
EBITDA Margin, %

Gross Margin, %
NI Margin, %

12. Magnit paid 49% of its net income in dividends for the 9 months 2016. Dividend per 
share amounted to 210.72 rubles (accumulatively, including 84.6 rubles for the first half of 2016 
and 126.12 rubles for the third quarter 2016). 

Overall,  Magnit’s  Board  of  Directors  considers  the  achieved  financial  and  economic 

results positive and in line with 2016 internal targets. 

27 

 
 
 
 
 
 
 
 
 
 
 
 
Following  the  results  of  the  conducted  work  the  Board  of  Directors  of  Magnit 
recommends  the  annual  general  shareholders  meeting  to  approve  the  performance  of  the 
Company’s management bodies during 2016 and to ratify 2016 annual report submitted for 
the meeting agenda. 

28 

 
 
 
 
7. MAIN 2016 CORPORATE EVENTS 

April 

June 

“National  Rating  Agency”  has  assigned  the  reliability  rating  “AAA”  with 
the stable outlook (maximum reliability) to PJSC “Magnit”. 

Standard  &  Poor’s  Rating  Services  affirmed  the  “BB+”  long-term  credit 
rating of “Magnit” with the negative outlook. 

The annual General Shareholders Meeting was held. 

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”  was  ranked  46th  in  the  100  World’s  Most  Innovative  Companies 
List  by  the  American  edition  of  the  Forbes  business  magazine  and  became 
the only Russian company in the list for the second consecutive year. 

“Magnit” was ranked 3rd by sales in the Annual Ranking of the 200 Biggest 
Russia’s Nongovernmental Companies by the Forbes business magazine. 

September 

October 

executives,  with 

Magnit’s 
support  of  Volgograd  Regional 
Administration,  held  a  joint  session  for  local  producers.  Over  70  regional 
suppliers participated in the session. 

the 

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

Standard & Poor’s Rating Services has affirmed the credit rating of the Issuer 
at “BB+” level and revised “Negative” outlook to «Stable». 

"Magnit" CEO Sergey Galitskiy has been included in the list of top business 
leaders  of  17th  "TOP-1000  Russian  Managers"  rating  for  2016  prepared  by 
the Russian Managers Association and Kommersant. Moreover, three other 
executives were included in top five in the industry. 

“Magnit”  retail  chain  topped  the  list  of  the  largest  Russia’s  employers 
among  the  companies  included  in  the  Annual  Ranking  of  the  200  Biggest 
Russia’s Nongovernmental Companies by the Forbes business magazine. 

November 

“Magnit”  hired  its  1000th  physically-challenged  employee  and  is  currently 
one  of  a  few  companies  in  Russia,  which  employs  such  a  large  number  of 
physically-challenged workers.  

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 

29 

 
 
held. 

3 (Three) General Shareholders Meetings were held in 2016.  

At  the  annual  General  Shareholders  Meeting, held  on  June  2,  2016  in  the  form  of joint 

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

The annual report of PJSC “Magnit” following the 2015 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 2015 reporting year results; the auditor of PJSC “Magnit” according to the Russian 
Accounting Standards and the International Financial Reporting Standards were approved. 

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

of PJSC “Magnit” were elected. 

The major related party transactions were approved. 

At  the  extraordinary  General  Shareholders  Meeting  of  PJSC  “Magnit”  held  on 
September  8,  2016  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 2016 reporting year was made, the PJSC “Magnit” Charter in the new edition was 
ratified. 

The major related party transactions were approved. 

At the extraordinary General Shareholders Meeting of PJSC “Magnit” held on December 
8,  2016  in  the  form  of  the  joint  presence  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 2016 reporting year was made. 

The new membership of the Revision Commission was elected. 
The major related party transactions were approved. 

30 

 
 
 
 
 
 
 
8. POSITION OF THE COMPANY IN INDUSTRY 

RUSSIAN MARKET 

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

sources of companies.  

Retail  turnover  amounted  to  28,137.1  billion  RUR  in  2016  and  decreased  by  5.2%  in 
terms  of  mass  of  commodities  compared  to  2015  (in  2015  it  decreased  by  10%).  In  2016  food 
retail turnover decreased by 5.3%, non-food retail turnover decreased by 5.1% compared to 2015. 
In  December  2016  retail  turnover  amounted  to  2,899.2  billion  RUR  and  decreased  by 
5.9%  in  terms  of  mass  of  commodities  compared  to  December  2015.  Food  retail  turnover  in 
comparable prices in December 2016 decreased by 6.5% compared to December 2015, non-food 
–  by  5.3%.  Food  retail  turnover  in  rubles  in  December  2016  decreased  by  0.6%  compared  to 
December 2015, non-food – increased by 0.7%. 

In  the  fourth  quarter  of  2016  retail  turnover  amounted  to  7,785.4  billion  RUR  and 
decreased by 4.8% in terms of mass of commodities compared to the fourth quarter of 2015 (in 
the fourth quarter of 2015 it decreased by 12.7%). Food retail turnover in the fourth quarter of 
2016 decreased by 5.7%, non-food – by 3.9% compared to the fourth quarter of 2015. Quarterly 
dynamics  of  the  retail  turnover  in  Russia  in  2007-2016  and  the  guidance  of  the  Ministry  of 
Economic development and Trade for 2017-2019 are provided in the diagram. 

Dynamics of the key figures of the consumer market in 2007-2016 and guidance for 2017-

2019, % Y-o-Y 

25

20

15

10

5

0

-5

-10

-15

-20

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

3
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

5
1
Q
3

5
1
Q
4

5
1
0
2

6
1
Q
1

6
1
Q
2

Growth rate of retail turnover

Growth rate of food turnover

Growth rate of non-food turnover
*
6
8
1
1
H
0
1
2

*
7
1
0
2

6
1
M
9

6
1
Q
3

6
1
Q
4

6
1
0
2

6
1
c
e
D

6
1
v
o
N

v
o
N
-
n
a
J

*
9
1
0
2

The  monetary  base  (broad  definition)  characterizing  money  supply  by  the  monetary 
regulation agencies increased for December 2016 by 698.3 bn RUR compared to November 2016 
(growth for December 2015 amounted to 1,156.6 bn RUR). 

Dynamics of retail turnover and monetary base in 2007-2016, bn RUR 

Source: IA Infoline 

31 

 
 
 
 
 
 
 
 
Retail turnover (in current prices), bn RUR

Monetary base (in broad definition), bn RUR

3400

2900

2400

1900

1400

900

400

14 000

12 000

10 000

8 000

6 000

4 000

2 000

0

9
0
n
a
J

7
0
n
u
J

7
0
v
o
N

8
0
r
p
A

8
0
p
e
S

9
0
b
e
F

9
0
l
u
J

9
0
c
e
D

0
1
y
a

M

0
1
t
c
O

1
1
r
a

M

1
1
g
u
A

2
1
n
a
J

2
1
n
u
J

2
1
v
o
N

3
1
r
p
A

3
1
p
e
S

4
1
b
e
F

4
1
l
u
J

4
1
c
e
D

5
1
y
a

M

5
1
t
c
O

6
1
r
a

M

6
1
g
u
A

Source: IA Infoline 

Dynamics of retail turnover in Russia in 2007-2016 and guidance for 2017-2019 

Period 

Turnover, bn RUR 

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 
November 2015 
December 2015 
4Q 2015  
FY 2015 
January 2016 
February 2016 
March 2016 
1Q 2016 
April 2016 
May 2016 
June 2016 

10869 
13944,2 
14599,2 
16512 
19104,3 
21394,5 
5241,3 
5692,8 
10934,1 
6052,0 
6699,8 
23685,9 
5793 
6256,8 
12049,8 
6697,2 
7609,3 
26356,2 
2050,5 
2024,4 
2196,6 
6271,5 
2158,9 
2213,7 
2223,3 
6595,9 
12867,4 
2301,1 
2376,7 
2322,6 
7000,4 
19867,8 
2385,2 
2387,3 
2898,1 
7670,6 
27538,4 
2126,2 
2098,6 
2220,3 
6445,1 
2204,2 
2232,9 
2255,7 

Dynamics, to the corresponding period 

In comparable prices, % 
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 
95,6 
92,6 
91,1 
93,0 
90,2 
90,6 
90,4 
90,4 
91,6 
90,5 
90,6 
89,3 
90,1 
91,1 
88,7 
87,8 
85,9 
87,3 
90,0 
93,6 
95,3 
93,8 
94,2 
94,9 
93,6 
93,8 

32 

In current prices, % 
124,8 
128,3 
104,7 
113,1 
115,7 
112,0 
111,8 
111,4 
111,4 
110,2 
110,0 
110,7 
110,5 
109,9 
110,2 
110,7 
113,6 
111,3 
109,8 
108,2 
106,9 
108,3 
105,7 
105,7 
104,9 
105,4 
106,8 
105,0 
105,0 
103,6 
104,5 
106,0 
103,2 
101,9 
98,1 
100,8 
104,5 
103,7 
103,7 
101,1 
102,8 
102,1 
100,9 
101,5 

 
 
 
 
Period 

Turnover, bn RUR 

2Q 2016 
1H 2016 
July 2016 
August 2016 
September 2016 
3Q 2016 
9M 2016 
October 2016 
November 2016 
December 2016 
4Q 2016  
FY 2016 
FY 2017 (guidance) 
FY 2018 (guidance) 
FY 2019 (guidance) 

6692,8 
13137,9 
2362,6 
2439,8 
2411,4 
7213,8 
20351,7 
2446,9 
2439,3 
2899,2 
7785,4 
28137,1 
29813 
31471 
33419 

Dynamics, to the corresponding period 

In comparable prices, % 
94,1 
94,1 
94,9 
95,0 
96,6 
95,5 
94,6 
95,8 
95,9 
94,1 
95,2 
94,8 
100,6 
101,1 
101,8 

In current prices, % 
101,5 
102,1 
102,7 
102,7 
103,8 
103,0 
102,4 
102,6 
102,2 
100,0 
101,5 
102,2 
105,7 
105,6 
106,2 

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 2016 decreased by 5.2% in terms of mass of commodities compared to 
2015 and amounted to 28,137.1 billion RUR, at that consumption of food products decreased by 
5.3%, non-food – by 5.1%. 

In  2016  consumption  of  alcohol  products  decreased  by  2.4%  compared  to  2015  and 
amounted  to  96.8  mln  dL.,  at  that  the  growth  of  consumption  was  demonstrated  only  by  the 
other  alcohol  products  (cider,  mead,  etc.)  –  40.6%.  Decrease  of  consumption  in  2016  was 
demonstrated by low-alcohol beverages – by 12.2%, champagne and sparkling wine – by 6.9%, 
beer-based  beverages  –  5.6%,  beer  (excluding  beer  cocktails  and  malt  beverages)  –  by  3.7%, 
cognac  and  cognac  beverages  –  by  2.4%,  wine  products  excluding  champagne  and  sparkling 
wine – 2.3%, including wine – by 3.1%, vodka and distilled products – by 0.6%. 

Dynamics of retail turnover by types of products in 2007-2016, % 

25

20

15

10

5

0

-5

-10

-15

-20

19,1

15,1

10,7

8,6

7,6

5

5,1

-8,2

-7,2

-8,8

-9,3

-10,3

-10,3

-11

-15

-6,1

-7,1

-7,1 -6,8

-5,6

-6,6 -6,5 -6,2 -6,5

-4,9 -4,5

-2,5

-3,9

-3,1 -3,2

-5,6

-5,1 -5,3

-3,9

-5,1

Total retail turnover

Food products

Alcohol drinks

Non-food

Source: IA Infoline 

Dynamics of share of food products in retail turnover in 2007-2016 

33 

 
 
 
 
 
 
 
 
 
 
 
 
50

49

48

47

46

45

44

7
0
n
a
J

7
0
n
u
J

7
0
v
o
N

8
0
r
p
A

8
0
p
e
S

9
0
b
e
F

9
0
l
u
J

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

9
0
c
e
D

0
1
y
a

M

0
1
t
c
O

1
1
r
a

M

1
1
g
u
A

2
1
n
a
J

2
1
n
u
J

2
1
v
o
N

3
1
r
p
A

3
1
p
e
S

4
1
b
e
F

4
1
l
u
J

4
1
c
e
D

5
1
y
a

M

5
1
v
o
N

6
1
r
p
A

6
1
p
e
S

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), %)

Source: IA Infoline 

In 2016 the share of food products in the structure of retail turnover did not change vs. 
2015. In December 2016 the share of food products decreased by 0.3 pp vs. December 2015. In 
the  fourth  quarter  of  2016  the  share  of  food  products  in  the  structure  of  retail  turnover 
decreased by 0.3 pp vs. the fourth quarter of 2015. 

Dynamics of retail turnover by groups of products in 2011-2016 (monthly), bn RUR 

3500

3000

2500

2000

1500

1000

500

0

II-11 V-11 VIII-11 XI-11 II-12 V-12 VIII-12 XI-12 II-13 V-13 VIII-13 XI-13 II-14 V-14 VIII-14 XI-14 II-15 V-15 VIII-15 XI-15 II-16 V-16 VIII-16 XI-16

food products

non-food products

Source: IA Infoline 

1492,1

1407,1

Structure of retail turnover by groups of products in 2011-20166 
2014 

2011 

2016 

2015 

2012 

2013 

Dec 2015  Dec 2016  4Q 2015 

Figures 

4Q 2016 

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

19104,3  21394,5  23685,9  26356,2  27538,4  28137,1 

2898,1 

2899,2 

7670,6 

7785,4 

9104,3  9961,4  11143,0  12380,8  13419,3  13710,4 

1415,1 

1407,1 

3725,9 

3756,5 

10000,0  11433,2  12542,9  13975,4  14119,1  14426,7 

1483,0 

1492,1 

3944,7 

4028,9 

47,7 

52,3 

46,6 

53,4 

47,0 

53,0 

47,0 

53,0 

48,7 

51,3 

48,7 

51,3 

48,8 

51,2 

48,5 

51,5 

48,6 

51,4 

48,3 

51,7 

Source: data of the Federal State Statistics Service 

Structure of retail turnover by groups of products in 2011-2016 (monthly), % 

6 For comparison, from the year 2009 data on the turnover and the share of food products in 2002-2008 are adjusted for tobacco products 

34 

 
 
 
 
 
 
                                                 
100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

51,5%

48,5%

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-
013

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

II-16 IV-
16

VI-
16

VIII-
16

X-16 XII-
16

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 2016 in terms of structure of retail turnover 
by  types  of  organizations  the  trend  of  decrease  of  the  share  of  marketplaces  (by  0.8  pp 
compared to the nine months of 2015) continued. The share of small enterprises also decreased 
by 0.6  pp  and  individual  entrepreneurs  – by  0.7  pp.  The  share  of  large organizations (mostly 
these are retail networks) increased by 1.6 pp compared to the nine months of 2015, medium-
sized enterprises – by 0.5 pp, and the share of micro-sized enterprises did not change. 

Structure of formation of retail turnover in 2007-2016 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

43,3

44,2

44,3

46,3

44,2

46,3

22,2

26,3

25,8

25,2

25,5

25,0

24,6

23,7

23,4

23,2

22,5

23,2

22,6

25,2

15,3

25,2

26,1

25,9

24,7

24,2

24,7

24,3

24,5

24,5

13,3

13,6

12,7

11,6

10,6

9,4

8,7

7,9

8,0

24,1

7,1

24,6

8,0

23,9

7,2

2008

2007
Open markets

2009

2010

2011
Individual entrepreneurs

2012

2013
Small enterprises

2014

1H2015 1H2016 9M2015 9M2016

2015
Large and mid enterprises (incl. chains)

Source: IA Infoline 

In  December  2016  92.9%  of  retail  turnover  was  formed  by  trading  organizations  and 
individual entrepreneurs operating outside of the marketplaces, the share of retail marketplaces 
and fairs amounted to 7.1% (in December 2015 – 92.7% and 7.3% correspondingly). 

Turnover of trading organizations and marketplaces in 2011-2016, bn RUR 

Figure 

2011 

2012 

2013 

2014 

2015 

2016  Dec 2015  Dec 2016  4Q 2015  4Q 2016 

Retail turnover 

turnover of trading 
organizations 

sales of open markets 

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

19104,3  21394,5 23685,9  26356,2  27538,4 28137,1 

2898,1 

2899,2 

7670,6 

7785,4 

16898,4  19126,3 21453,8  24057,2  25369,8 26139,4 

2687,0 

2693,4 

7091,2 

7230,2 

2205,9  2268,2  2232,1  2299,0  2168,6  7354,9 

211,1 

205,8 

579,4 

555,2 

88,5 

89,4 

90,6 

91,3 

92,1 

92,9 

92,7 

92,9 

92,4 

92,9 

11,5 

10,6 

9,4 

8,7 

7,9 

7,1 

7,3 

7,1 

7,6 

7,1 

Source: data of the Federal State Statistics Service 

35 

 
 
 
 
 
 
 
 
 
 
Compared to December 2015 the turnover of trading organizations decreased by 5.6%, 
while sales of the marketplaces decreased by 8.8%. In 2016 the turnover of trading organizations 
dropped off by 4.5% compared to 2015, sales of the marketplaces decreased by 14%. 

Dynamics of turnover of trading organizations and marketplaces in 2011-2016 (monthly), trn 
RUR 

3

2,5

2

1,5

1

0,5

0

0,21

2,69

III-11 VI-11 IX-11 XII-11 III-12 VI-12 IX-12 XII-12 III-13 VI-13 IX-13 XII-13 III-14 VI-14 IX-14 XII-14 III-15 VI-15 IX-15 XII-15 III-16 VI-16 IX-16 XII-16

Turnover of trading organizations, trn RUR

Sales of market places, trn RUR

Source: IA Infoline 

In  December  2016  compared  to  November  2016  the  turnover  of  trading  organizations 

increased by 18.5%, while the sales of the marketplaces grew by 15.5%. 

Structure of retail turnover in 2011-2016 (monthly), % 

100%

98%

96%

94%

92%

90%

88%

86%

84%

82%

7,1

92,9

III-11V-11VII-11IX-11XI-11I-12III-12V-12VII-12IX-12XI-12I-13III кв.IV-13VI-13VIII-13X-13XII-13II-14IV-14VI-14VIII-14X-14XII-14II-15IV-15VI-15VIII-15X-15XII-12II-16IV-16VI-16VIII-16X-16XII-16

share of trading organizations, %

share of open markets, %

Source: IA Infoline 

As  of  January  1,  2017  there  were  1,158  retail  markets  with  311  thousand  market  slots 
functioning on the territory of the Russian Federation. The breakdown of the retail markets by 
types  has  changed  in  the  fourth  quarter  of  2016  vs.  the  third  quarter  of  2016  towards  the 
increase of the share of specialized construction materials markets, agricultural and agricultural 
cooperative  markets  on  the  back  of  decrease  of  the  share  of  multipurpose  markets  and 
specialized  merchandise  markets.  As  of  January  1,  2017  the  number  of  agricultural  and 
agricultural  cooperative  markets  amounted  to  275,  including  165  markets  (60.0%  of  the  total 
number) located in capital facilities. The level of actual use of the market slots as of January 1, 
2017 amounted to 69.3% on average through the Russian Federation, which is lower compared 
to October 1, 2016 and lower compared to January 1, 2016. Individual entrepreneurs still remain 

36 

 
 
 
 
 
 
 
 
 
the  principal  economic  entities  on  the  marketplaces.  As  of  January  1,  2017  129.2  thousand 
individual entrepreneurs operated at retail markets (as of October 1, 2016 – 138.1 thousand). In 
the  fourth  quarter  of  2016  9.3  thousand  fairs  were  held.  Individual  entrepreneurs  were  the 
principal economic entities on the fairs (66.7% from all market slots were allocated for them). 

Dynamics of the number of open markets in the Russian Federation and their share in the retail 
turnover in 2007-2016 

6000

5000

4000

3000

2000

1000

0

15,3%

13,6%

13,3%

12,7%

11,6%

10,6%

9,5%

8,6%

8,5%

8,0%

8,0%

7,1%

7,3%

4771

3728

3497

3427

3159

2162

1589

1447

1308

1370

1223

1342

1194

2007

2008

2009

2010

2011

2012

2013

2014

2015

1H2015

1H2016

9M2015

9M2016

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

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

18%

16%

14%

12%

10%

8%

6%

4%

2%

0%

Source: IA Infoline 

REGIONAL STRUCTURE OF RETAIL TURNOVER 

Regional  structure  of  retail  turnover  in  Russia  is  uneven:  11  constituent  territories 
generated  49.69%  of  retail  turnover  in  2016  (Moscow,  Moscow  region,  Saint-Petersburg, 
Sverdlovsk region, Krasnodar region, Samara region, Republics of Tatarstan and Bashkortostan, 
Tyumen region, Chelyabinsk region and Rostov region). Compared to 2015, the share of retail 
turnover attributable to these 11 constituent territories of the Russian Federation decreased by 
0.58 pp. 

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

retail turnover in 2007-2016, % 

50,3%

50,2%

49,8%

50,8% 50,9%

50,2%

50,6%

50,3% 50,5%

49,7%

48,9% 48,9%

49,2%

47,7% 47,8%

48,3%

47,1%

46,6%

52%

50%

48%

46%

44%

42%

2007

2008 2009 2010 2011 2012 2013 2014 2015 1Q20151Q20162Q20152Q20161H20151H20169M20159M2016 2016

Source: IA Infoline 

In  2016  the  increase  of  the  share  in  the  retail  turnover  vs.  2015  was  demonstrated  by 
Moscow  region  –  by  0.5  pp,  North-Western  federal  district  –  by  0.18  pp  (including  Saint-
Petersburg  –  by  0.18  pp),  Far-Eastern  federal  district  –  by  0.11  pp,  North-Caucasian  federal 

37 

 
 
 
 
 
 
 
 
by 0.09 pp, while the decline in the retail turnover in 2016 was demonstrated by the 
tail turnover in 2016 was demonstrated by the 
district – by 0.09 pp, while the decline in the re
(by  0.74  pp),  Urals  federal  district  (by 
Central federal  district (by  0.2  pp,  including  Moscow  – (by  0.74  pp),  Urals  federal  district  (by 
Central federal  district (by  0.2  pp,  including  Moscow 
(by 0.09 pp). The share of 
0.24 pp), Siberian federal district (by 0.1pp), Volga federal district – (by 0.09 pp). The share of 
0.24 pp), Siberian federal district (by 0.1pp), Volga federal district 
federal district together with the Crimean federal district (Republic of Crimea and  
the Southern federal district together with the Crimean federal district (Republic of Crimea and  
federal district together with the Crimean federal district (Republic of Crimea and  
Sevastopol) increased by 0.26 pp. 
Sevastopol) increased by 0.26 pp.

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

Samara region
2,1%

Sverdlovsk 
region
3,8%

Tyumen region
3,0%

Structure of retail turnover by constituent entities 
Structure of retail turnover by constituent
of the Russian Federation in 2016, % 
of the Russian Federation in 2016, %
Tyumen region
2,9%

Samara region
Samara region
2,1%

Sverdlovsk 
region
3,7%

Republic of 
Tatarstan
2,8%

Republic of 
Bashkortostan
2,8%

Republic of 
Tatarstan
2,8%

Rostov region
3,0%

Krasnodar 
region
4,2%

Chelyabinsk 
region
1,9%

Republic of 
Bashkortostan
2,9%

Other
50,3%

Rostov region
3,0%

Saint-
Petersburg
4,2%

Moscow
15,7%

Moscow region
6,3%

Krasnodar region
4,4%

Saint-Petersburgh
4,3%

Moscow
14,9%

Chelyabinsk 
region
1,7%

Other
50,3%

Moscow region
6,8%

Source: IA Infoline 

In  2016  the  largest  decrease  (by  more  than  5%)  of  retail  turnover    vs.  2015  among  the 
In  2016  the  largest  decrease  (by  more  than  5%)  of  retail  turnover    vs.  2015  among  the 
In  2016  the  largest  decrease  (by  more  than  5%)  of  retail  turnover    vs.  2015  among  the 
largest constituent territories of the Russian Federation (share in retail turnover of the Russian 
largest constituent territories of the Russian Federation (share in retail turnover of the Russian 
largest constituent territories of the Russian Federation (share in retail turnover of the Russian 
10.9%), Chelyabinsk region (-
Federation is above 1%) was demonstrated by Stavropol region (-10.9%), Chelyabinsk region (
Federation is above 1%) was demonstrated by Stavropol region (
Yugra  (-9%),  Perm  region  (-
10.5%),  Moscow  (-9.1%),  Khanty
9.1%),  Khanty-Mansiisk  autonomous  district-Yugra  (
5.7%),  Volgograd  region  (-5.7%),  Saratov 
7.5%),  Kemerovo  region  (-7.5%),  Irkutsk  region  (-5.7%),  Volgograd  region  (
7.5%),  Kemerovo  region  (
5.5%),  Tyumen  region  excluding  autonomous  districts  (-
5.6%),  Sverdlovsk  region  (-5.5%),  Tyumen  region  excluding  autonomous  districts  (
region  (-5.6%),  Sverdlovsk  region  (
5.3%), Altai region (-5.2%), Samara region (

5.2%), Samara region (-5.1%). 

Regional structure of retail turnover of the Russian Federation in 2007-2016, % 
Regional structure of retail turnover of the Russian Federation in 2007
Regional structure of retail turnover of the Russian Federation in 2007

Region 

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

6,4 

6,12  6,16  6,32 

2007  2008  2009  2010  2011  2012 
34,4  33,4  33,83  34,18  34,52  34,06 
6,1 
5,89 
18,8  17,0  17,31  17,46  17,39  17,01 
9,4 
9,20 
4,1 
3,95 
8,5 
8,97 
0 
0 
3,8 
5,10 
17,9  18,4  18,27  18,18  18,16  18,29 
10,4  10,8  10,14  9,76  9,63 
9,65 
11,7  11,6  10,95  10,71  10,80  10,89 
3,9 
3,83 

9,35  9,36  9,13 
4,15  4,15  3,88 
8,73  8,98  8,91 
0 
4,66  4,85  4,96 

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

4,07  3,98  3,88 

3,8 

0 

0 

5,74 

  2013  2014  2015  2016 
  33,93  34,21  33,69  33,49 
6,76 
  16,96  16,83  15,65  14,91 
9,66 
4,32 

6,00 

6,26 

9,07 
3,89 
9,01 
0 
5,11 

9,04 
3,86 
9,13 
0,70 
5,09 

9,48 
4,16 
9,43 
0,92 
5,46 

5,55 
  18,48  18,41  17,73  17,64 
8,78 
9,85 
4,43 

9,02 
  10,79  10,23  9,95 
4,32 

9,24 

3,96 

3,90 

9,72 

10,617 

The  decline  within  5%  was  demonstrated  by  Novosibirsk  region  (
The  decline  within  5%  was  demonstrated 

by  Novosibirsk  region  (-4.8%),  Republic  of 
3.4%),  Primorsky  region  (-
3.9%),  Rostov  region  (-3.4%),  Voronezh  region  (-3.4%),  Primorsky  region  (

Bashkortostan  (-3.9%),  Rostov  region  (

Source: data of the Federal State Statistics Service 
Source: data of the Federal State Statistics Service

7 From July 2016 Rosstat has included the Republic of Crimea and Sevastopol in the Southern federal district.
From July 2016 Rosstat has included the Republic of Crimea and Sevastopol in the Southern federal district. 
From July 2016 Rosstat has included the Republic of Crimea and Sevastopol in the Southern federal district.

38 

 
 
 
 
 
 
                                                
 
         
 
3.1%), Republic of Tatarstan (-2%), Saint-Petersburg (-1.5%), Nizhniy Novgorod region (
3.1%), Republic of Tatarstan (
Krasnoyarsk region (-1.4%), 

1.4%), Khabarovsk region (-0.9%), Leningrad region (

0.9%), Leningrad region (-0.1%). 

1.5%), Nizhniy Novgorod region (-1.4%), 

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, %

Structure of retail turnover by federal districts of the 
Structure of retail turnover by federal districts of the 
Russian Federation in 2016, % 
Russian Federation in 2016, %

Southern
9,4%

North-Caucasian
5,5%

Volga
17,7%

Urals
9,0%

Caucasian
North-Caucasian
5,5%

Southern
10,6%

Volga
17,6%

Urals
8,8%

North-Western
9,5%

Central
33,7%

Crimean
0,9%

Siberian
10,0%

Far-Eastern
4,3%

North-Western
9,7%

Central
33,5%

Siberian
9,9%

Far-Eastern
4,4%

increase among large regions was demonstrated by the Republic of Dagestan (1.9%), 
The increase among large regions was demonstrated by the Republic of Dagestan (1.9%), 
increase among large regions was demonstrated by the Republic of Dagestan (1.9%), 

ion (1.7%), Moscow region (1%). 
Belgorod region (1.7%), Moscow region (1%).

Source: IA Infoline 

Dynamics of retail turnover by federal districts in 2011-2016, % Y
Dynamics of retail turnover by federal districts in 2011

2016, % Y-o-Y, in comparable 

8,2

4,9

3,6

3,9

7,7

4,5

3,1

2,6

6,3
6,3

7,5

4,9

4,3

9,9

8,7

4,8

4,3

prices 

7,8

6,6

5,8

3,4

2011

7,3

5,6

5,3

2012
8,3

7,1

3,3

2013

2014

2015

2016

5,34,8

5,7

5

0,7

-5,6

-11,9

-3,1

-7

-2,4

-7,6

-2,9

-4,1

-4,2

-12,7

-1

1,4
-1,4

-1,5

-2,5

-7,3

-11,7

-5,4

-11,4

Central

North-Western

Southern

North-Caucasian

Volga

Urals

Siberian
Siberian

Far-Eastern

Crimean

15

10

5

0

-5

-10

-15

Source: IA Infoline 

In  December  2016  the  number  of  regions

2016  the  number  of  regions8  which  demonstrated  the  growth  of  retail 
which  demonstrated  the  growth  of  retail 
turnover in physical terms decreased to 7 (in December 2015 – 9) vs. 13 in November 2016 (in 
9) vs. 13 in November 2016 (in 
turnover in physical terms decreased to 7 (in December 2015 
9), and in 2016 their number did not change vs. 9 in January-November 2016 
9), and in 2016 their number did not change vs. 9 in January
November 2015 – 9), and in 2016 their number did not change vs. 9 in January
(in 2015 – 5). 

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

8 80 constituent entities of the Russian Feder
Yamal-Nenets and Nenets Autonomous Area

Nenets and Nenets Autonomous Area), which existed as of June 1, 2011. 

entities of the Russian Federation were included in the analysis (excluding Khanty

excluding Khanty-Mansiisk Autonomous District, 

39 

 
 
 
 
                                                
 
 
         
 
80

70

60

50

40

30

20

10

0

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

6
1
n
a
J

6
1
r
a

M

6
1
y
a

M

6
1
l
u
J

6
1
p
e
S

6
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. 

On  July  3, 2016  the  Federal  Law  No.  273-FZ  “On  amendments  to  the  Federal law “On 
fundamental  principles  of  government  regulation  of  trade  activity  in  the  Russian  Federation” 
and to the Code of administrative offences of the Russian Federation” which came into effect on 
July 15, 2016. The Federal law establishes that the total amount of all payments made by a food 
products  supplier  to  trade  organizations  shall  not  exceed  5%  of  the  price  of  acquired  food 
products. This total amount shall include remuneration paid by the supplier in relation to the 
acquisition  of  a  certain  number  of  food  products,  as  well  as  payment  for  the  products 
promotion  services,  logistics  services,  services  for  preparing,  processing,  packaging  of  these 
products, and other similar services. It is also specified that the calculation of the total amount 
of all payments to trading organizations does not take into account the value-added tax amount 
and the excise amount estimated in accordance with the legislation of the Russian Federation on 
taxes  and  fees.  The  Federal  Law  decreases  the  payment  due  period  for  food  products  (for 
products with up to 10-days expiry period the payment due period has been decreased from 10 
40 

 
 
 
to 8 working days, for products with up to 30-days expiry - from 30 to 25 calendar days, and for 
the  rest  food  products  including  alcoholics  drinks  -  from  45  to  40  calendar  days)  and  it 
establishes  that  the  payment  due  periods  are  calculated  not  from  the  date  of  acceptance  of 
goods  but  from  the  date  of  their  actual  receipt.  The  law  also  determines  the  obligation  of 
suppliers to submit documents for the delivered goods to trading organizations. 

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. The fare per 1 
km amounts to 1.53 rubles. From April 15, 2017 the fare per 1 km will amount to 1.91 rubles. 

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

On July 3, 2016 the President of the Russian Federation signed the Federal Law No. 290-
FZ  “On  amendments  to  the  Federal  Law  “On  the  application  of  cash  registers  for  cash 
transactions  and  (or)  payments  using  credit  cards”  and  certain  legislative  acts  of  the  Russian 
Federation”.  The  law  provides  for  the  phased  transition  to  application  of  cash  register 
equipment which transfers information on payments made by cash or using electronic payment 
means  through  the  operator  of  fiscal  data  to  tax  authorities  in  the  electronic  form:  for  newly 
registered  cash  register  equipment  –  from  January  1,  2017,  for  currently  used  cash  register 
equipment – from July 1, 2017, for individuals which previously were not obliged to apply cash 
registers  –  from January  1,  2018.  Introduction  of  new  cash registered  will  be  split  into  several 
stages and will take two years. 

MAIN COMPETITORS9 

The concentration level of the Russian food retail market is rather low – the share of 7 
largest players is little over 25.7% 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 

9 Source: IA Infoline, public sources of companies. 

41 

 
 
 
                                                 
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, 2016, X5 operates 9,187 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 8,363 Pyaterochka soft discounter stores, 539 Perekrestok supermarkets, 91 
Karusel hypermarkets and 194 Express stores. As of December 31, 2016 the total selling space of 
the company amounted to 4,301.75 thousand sq. m. 

The  Company  operates  35  DCs  and  2,318  Company-owned  trucks  across  the  Russian 

Federation. 

In 2016 sales of X5 Retail Group stood at 1,033,667 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,  2016  "Metro  Cash  &  Carry"  LLC  operates  87  trading  centers  in  46 
regions  of  Russia  (excluding  the  Republic  of  Crimea)  with  the  total  selling  space  of  661.8 
thousand sq. m. 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  &  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, 2016 the company operates more than 160 franchised 
“Fasol”  stores,  out  of  which  133  are  located  in  Moscow  and  Moscow  region,  12  in  Saint-
Petersburg, 7 in Rostov-on-Don, 3 in Kaluga and Kaluga region, 3 in Vladimir, 2 in Kazan. 

Total selling space of the company as of December 31, 2016 amounted to 671.8 thousand 

sq. m.  

Sales  of  METRO  Cash  &  Carry,  Russia  for  2015  amounted  to  225.0  bn  rubles  (which 

represents 7.4% growth vs. 2014). 

Auchan 
Auchan is a large hypermarket chain operating on the Russian market since 2002. 
As of December 31, 2016 Auchan Group in Russia operates 129 trading outlets with the 
total  selling  space  of  918.1  thousand  sq.  m.  102  hypermarkets  including:  65  “Auchan” 
hypermarkets  operate in  31  regions.  Besides,  Auchan  operates  26  “Auchan-city”  mini-
hypermarkets, 11 “Nasha Raduga” hypermarkets, 4 "Kazhdy Den" convenience stores. 
The Group also includes 17 supermarkets under the “Auchan Supermarket” brand, 6 “Moy 
Auchan” stores and 2 LillaPois Beauty drogeries. 

Total selling space as of December 31, 2016 amounted to 916.4 thousand sq. m. 
In 2015 Auchan Group net sales in accordance with the Russian Accounting Standards 

amounted to 345.7 bn rubles.  

42 

 
 
 
 
 
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,  2016  the  company  operated  2,802  stores,  including:  2,646  “Dixy” 
neighbourhood  stores,  116  “Victoria”  stores,  and  40  “MEGAMART”  and  “MINIMART” 
compact hypermarkets in 778 cities and towns of the Russian Federation. 

Net selling space of the Group as of December 31, 2016 amounted to 952,5 sq. m. 
In  2016  total  sales  of  “Dixy”  Group  of  Companies  increased  by  14.3%  in  ruble  terms 

compared to the same period last year and stood at 311.24 billion rubles. 

Lenta 
“Lenta”, the company which operates the hypermarket chain under the same brand, was 
founded in 1993. As of December 31, 2016 "Lenta" operates 191 hypermarkets located in 77 cities 
across Russia and 49 supermarkets in Moscow, Saint-Petersburg and Central Russia. 

Total selling space of the chain as of December 31, 2016 amounted to 1,146.15 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  2016  net  sales  of  “Lenta”  retail  chain  increased  by  21.2%  compared  to  2015  and 

amounted to 306.4 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, 2016 "O'KEY" operated 164 stores across Russia: 74 hypermarkets, 37 
supermarkets and 54 discounters. As of December 31, 2016 total selling space of the Company 
amounted to about 623 thousand sq. m. 

In 2016 “О'KEY” sales amounted to 175.47 billion rubles, increasing by 8.0% compared 

to 2015. 

Legal name 

X5 Retail Group N.V. 

”Magnit”, PJSC 

“Auchan”, LLC 

Number of stores of the largest FMCG retailers in 2007-2016, eop. 

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

Main formats1  2007 
674 
194 

D 
S 

H 

CS 

22 

0 

all formats  890 
2194 
3 
- 
- 

CS 
H 
МК 
MF 

all formats  2197 

2008 
848 
207 

2009 
1039 
275 

2010 
1392 
301 

2011  2012  2013  2014  2015 
1918  3220  3882  4789  6265 
321  370  390  403  478 

2016 
8363 
539 

46 

58 

71 

77 

78 

83 

82 

90 

91 

0 
1101 
2568 
14 
- 
- 
2582 

0 
1372 
3204 
24 
- 
- 
3228 

45 
1809 
4004 
51 
- 
2 
4055 

134  189  209  187 
194 
70 
2386  3802  4544  5483  7020 
9187 
5006  6046  7200  8344  9594 
10521 
126  161  190  219 
237 
93 
155 
194 
- 
46 
20 
210  692  686  1080  2121 
3107 
5309  6884  8093  9711  12089  14059 

97 

H 

18 

33 

38 

44 

49 

57 

79 

85 

96 

129 

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

43 

 
 
 
                                                 
Legal name 
“МЕТRО Cash and 
Carry”,  
LLC 

“O'key”, LLC 

“Lenta”, LLC 

“Dixy Group”, PJSC 

Brand 

Main formats1  2007 

2008 

2009 

2010 

2011  2012  2013  2014  2015 

2016 

METRO, METRO Punct, 
real,- 

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

S, H 

39 

48 

52 

57 

62 

68 

72 

80 

87 

89 

S, H 

24 

37 

46 

57 

71 

83 

94 

108  146 

164 

H, S 
D, S, H 

26 
388 

34 
481 

36 
537 

39 
646 

56 

132  172 
87 
42 
894  1422  1712  2100  2599 

240 
2686 

CS, S, H 

194 

215 

208 

257 

225  77 

87 

95 

109 

116 

all formats  388 

493 

537 

646 

1119  1499  1799  2195  2708 

2802 

Total selling space of FMCG retailers in Russia in 2007-2016, eop, thousand sq. m. 

Legal name 

Brans 

X5 Retail Group 
N.V. 

”Magnit”, PJSC 

“Auchan”, LLC 

“МЕТRО Cash 
and Carry”,  
LLC 

“O'key”, LLC 

“Lenta”, LLC 

“Dixy Group”, 
PJSC  

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

METRO, METRO 
Punct, real,- 

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

Main 
formats 
D 
S 

2007  2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

2016 

357,5  419,2 
251,7  222,4 

493,0 
284,4 

586,3 
313,0 

735,2 
333,9 

1191,4 
383,5 

1414,1 
397,8 

1754,3 
415,8 

2422,6 
484,0 

3329,3 
548,5 

H 

126,0  232,5 

285,6 

351,8 

371,3 

368,2 

375,8 

358,6 

390,1 

386,9 

- 

CS 

- 
all formats  735,2  874,1 
640,1  767,1 
11,6  56,4 
- 
- 
all formats  651,7  823,5 

CS 
H 
МК 
MF 

- 
- 

9,2 
1260,3 
1256,8 
165,1 
- 
0,4 

- 
1063 
978,5 
81,4 
- 
- 
1059,9  1422,3 

26,7 

12,7 
1453,1  1969,7 
1637,8  1977,5 
387,6 
282,2 
24,4 
- 
50,1 
159,8 
1970,2  2549,3 

35,2 
2222,9 
2312,2 
482,9 
53,3 
163,0 
3011,4 

43,6 
2572,2 
2673,3 
559,1 
109,1 
249,2 
3590,6 

36,4 
3333,2 
3119,6 
639,1 
170,2 
484,8 
4413,7 

37,1 
4301,8 
3452,4 
683,7 
212,8 
718,8 
5067,7 

H 

250,6  340,1 

386,6 

452,3 

493,8 

565,4 

731,3 

779,9 

835,6 

916,4 

S, H 

326,3  394,5 

427,4 

464,5 

499,5 

538,1 

566,5 

619,2 

660,3 

671,8 

S, H 

149,2  191,7 

232,7 

287,4 

346,0 

428,0 

489,0 

522,0 

593,0 

622,9 

H, S 

186,7  244,7 

260,9 

281,7 

306,0 

413,1 

508,0 

701,2 

882,4 

1146,1 

D, S, H 

149,1  189,8 

206,0 

227,9 

286,7 

447,3 

541,3 

663,6 

811,6 

852,1 

CS, S, H  99,7  109,6 

104,6 

123,5 

118,4 

67,6 

75,9 

82,9 

96,1 

100,4 

all formats  149,1  191,0 

206,0 

227,9 

405,1 

514,9 

617,2 

746,5 

907,6 

952,5 

Dynamics of net sales (excluding VAT) of the largest FMCG retailers in 2007-2016, 
billion RUR 

Main 
formats 

CS, D, S, 
H 

CS, H, 
МК, MF 

Legal name 

Brand 

X5 Retail 
Group N.V. 

”Magnit”, 
PJSC 

“Auchan”, 
LLC 

“МЕТRО 
Cash and 
Carry”, LLC 

Pyaterochka, 
Perekrestok, 
Karusel, 
Perekrestok 
Express 

Magnit 

Auchan, 
Auchan-
City, Nasha 
Raduga 
METRO, 
METRO 
Punct, real,- 

Data 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

2016 

IFRS 

136,1 

207,2 

275,0
8 

342,5
8 

452,4
8 

490,0
9 

532,7 

633,8
7 

804,1
3 

1033,
67 

IFRS 

94,04 

132,4 

236,1
9 

335,7 

448,6
6 

579,7 

763,5
3 

950,6
1 

1074,
81 

169,8
6 

158,3
6 

H 

RAS 

90,6 

128,1 

178,1 

205,1 

232,6 

281,7 

314,8 

345,7 

S, H 

IFRS 

89,2 

111,2 

114,3 

117,9
9 

139,9
6 

164,6 

183,2 

209,5 

225,0 

44 

- 

- 

 
 
 
 
“O'key”, 
LLC 

“Lenta”, 
LLC 

“Dixy 
Group”, 
PJSC 

O'key, 
O'key-
express 

S, H 

IFRS 

30,53 

51,14 

67,88 

82,67 

92,21 

115,9
2 

139,5 

151,9
8 

162,5
1 

175,4
7 

Lenta 

H, S 

IFRS 

32,9 

50,8 

55,6 

70,6 

89,8 

109,9 

144,3 

194,0 

252,7
6 

306,3
5 

All formats 

CS, D, S, 
H 

IFRS 

36,65 

48,3 

54,26 

64,8 

102,2
3 

147,0
5 

180,5 

229,0 

272,3
5 

311,2
4 

COMPETITIVE ADVANTAGES OF “MAGNIT” 

Multi-format business 
Implementation  of  the  strategic  decision  to  develop  the  formats  of  hypermarket, 
“Magnit  Family”  store  and  drogerie  store  allows  the  Group  to  conduct  more  profound 
segmentation of existing markets and consider population with the different level of income as 
potential customers. 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 – 2016 the 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 in terms of the number of stores 
In  terms  of  the  number  of  stores  “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.  The  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. 

45 

 
 
 
 
 
 
 
 
 
9. PRIORITY AREAS OF THE COMPANY’S OPERATIONS 

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. “Magnit” is the largest FMCG retail chain in Russia. As of December 31, 
2016  the  chain  consisted  of  14,059  stores:  10,521  convenience  stores,  237  hypermarkets,  194 
“Magnit  Family”  stores  and  3,107  drogerie  stores  in  2,494  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’s stores also operate in the North-Western, North-Caucasian, Urals and 
Siberian regions.  

As  of  the  end  of  2016  the  number  of  stores  located  in  the  Southern  Federal  region 
accounted for 2,414, in the Volga region – 4,118, North-Caucasian – 497, Central – 3,744, North-
Western – 1,389, the number of stores in the Urals and Siberian regions amounted to 1,311 and 
586 correspondingly. 

As of December 31, 2016 the Company operates an in-house logistics system consisting 
of 35 modern distribution centers (DCs): nine of them are located in the Volga Federal region 
(Dzerzhinsk, Engels, Izhevsk, Orenburg, Penza, Perm, Sterlitamak, Togliatti, Zelenodolsk), nine 
are  located  in  the  Central  Federal  region  (Dmitrov,  Ivanovo,  Kolomna,  Oryol,  Smolensk, 
46 

 
 
 
 
 
Tambov,  Tula,  Voronezh,  Yaroslavl),  another  eight  are  based  in  the  Southern  Federal  region 
(Astrakhan,  Bataysk,  Erzovka,  Krasnodar,  Kropotkin,  Novorossiysk,  Shakhty  and  Slavyansk-
On-Kuban),  three  in  the  Urals  (Chelyabinsk,  Tyumen  and  Yekaterinburg)  and  the  Siberian 
(Kemerovo, Novosibirsk and Omsk) Federal regions, two in the North-Western Federal region 
(Kolpino and Veliky Novgorod) and one in the North-Caucasian Federal region (Lermontov). 

Federal Region 

Central 
Volga 
Southern 
Urals 
Siberian 
North-Western 
North-Caucasian 
Total 

Warehousing space, 
sq. m. 
476,886 
381,723 
308,154 
141,497 
83,596 
73,258 

40,225 
1,505,338 

Number of serviced 
stores 
4,058 
4,367 
2,406 
1,223 
578 
934 

493 
14,059 

Number of DCs 

9 
9 
8 
3 
3 
2 

1 
35 

The  Company  operates  automated  stock  replenishment  system  and  a  fleet  of  5,713 

vehicles. 

47 

 
 
 
 
 
 
 
10. PRIORITIES OF THE COMPANY’S DEVELOPMENT 

The Company’s management outlines the following priority development trends for the 

next 18 months: 

•  To significantly ramp up the pace of expansion by opening profitable stores; 
•  To keep efficiency in the focus of the Company; 
•  To  retain  current  customers  and  attract  the  new  ones,  to  improve  the  overall  brand 

perception through, inter alia, store redesign; 

•  Additionally to low prices and attractive assortment, to improve the store atmosphere as 

it is the basis for building the customer loyalty; 

•  To build efficient marketing that will meet the customer expectations; 
•  To organize and develop new sales channels. 

Chain expansion 

In the nearest 2-3 years the Company plans to keep high pace of business growth with a 
purpose to open 1,700 convenience stores, over 15 hypermarkets and over 25 “Magnit Family” 
stores  and  1,000  drogeries  in  2017.  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 stores 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  its  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 
3,800  food  and non-food  FMCG  offered  at reasonable  prices. Average  total  space  of  a  store  is 
459 sq. m., average selling space is 328 sq. m. 

As of December 31, 2016 “Magnit” retail chain operates 10,521 convenience stores, out of 

which 927 were opened in 2016. 

Since  2007  the  Company  has  been  opening  hypermarkets.  As  of  December  31,  2016 

“Magnit” retail chain operates 237 stores of this format, out of which 18 were opened in 2016. 

The  Company  opens  its  hypermarkets  mainly  in  the  cities  with  population  of  50,000  - 
500,000 people; the stores 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). 

48 

 
 
 
 
 
 
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, 2016 the total number 
of drogeries was 3,107, out of which 986 were opened in 2016. 

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  2016  the  Group  opened  39  “Magnit  Family”  stores.  As  of  December  31,  2016 

“Magnit” retail chain operated 194 “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 of measures taken to increase the loyalty to the “Magnit” brand, the 
Company analyses customers’ preferences in order to build its marketing program considering 
the nature of different formats. 

Other means of improving the Company's brand perception is to improve the level of 

service and ambiance in the stores through corresponding work with its employees. 

In 2016 in order to increase efficiency of the stores and improve the Magnit brand 

perception, the Company launched the convenience stores redesign program. The changes 
within the program included internal and external design of the stores, their planograms and 
assortment balance in favor of the fresh categories. 

The program will help increase the stores appeal, improve ambiance in the stores and 

the customers shopping experience. 

49 

 
 
 
 
 
 
In 2016 Magnit redesigned 159 stores and plans to redesign another 2,000 stores in 2017. 

Moreover, starting from September 2016 all new stores have been opened under the redesign 
concept. 

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 largest FMCG retail chain 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. 

50 

 
 
 
 
11. INFORMATION ON THE PAID DIVIDENDS 

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 2, 2016 (minutes of 03.06.2016) the annual General Shareholders Meeting made 
a  decision  to  pay  dividends  on  ordinary  registered  shares  of  PJSC  “Magnit”  following  the 
results of 2015 reporting year. 

On  September  8,  2016  (minutes  of  12.09.2016)  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 2016 reporting year. 

On  December  8,  2016  (minutes  of  09.12.2016)  the  extraordinary  General  Shareholders 
Meeting  decided  to  pay  dividends  on  ordinary  registered  shares  of  PJSC  “Magnit”  following 
the results of the 9 months of 2016 reporting year. 

Information on the paid dividends 

Dividend period: the 9 months of 2015. 
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 the 9 months of 2015 reporting year – 179.77 rubles. 

51 

 
 
 
 
 
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 9 months of 2015 reporting year – 16,999,294,788.35 rubles. 

The date of decision on the payment (declaration) of dividends: December 22, 2015. 
The record date: January 8, 2016. 
The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 

RUB: 16,999,294,788.35 rubles. 

Dividend period: 2015 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 2015 reporting year – 42.30 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 2015 reporting year – 3,999,945,316.50 rubles. 

The date of decision on the payment (declaration) of dividends: June 2, 2016. 
The record date: June 17, 2016. 
The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 

RUB: 3,999,940,409.70 rubles. 

Dividend period: the 6 months of 2016. 
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 2016 financial year – 84.60 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 2016 financial year – 7,999,890,633.00  rubles. 

The date of decision on the payment (declaration) of dividends: September 12, 2016. 
The record date: September 23, 2016. 
The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 

RUB: 7,999,849,771.20 rubles. 

Dividend period: the 9 months of 2016. 
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 2016 financial year – 126.12 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 2016 financial year – 11,926,078,092.60  rubles. 

The date of decision on the payment (declaration) of dividends: December 8, 2016. 
The record date: December 23, 2016. 

52 

 
 
 
 
 
 
 
 
The  total  amount  of  dividends  paid  on  all  shares  of  the  issuer  of  one  category  (type), 
RUB: 11,926,063,462.68 rubles (as of the end date of the reporting period, the dividend payment 
period has not come). 

53 

 
 
12. SECURITIES 

AUTHORIZED CAPITAL STOCK 

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

that guarantees its creditors’ interests. 

As  of  December  31,  2016  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 rubles. 

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 rubles (authorized shares).  

Information on the listed shares of PJSC “Magnit” as of 31.12.2016: 

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 31.12.2016: 
Number of registered 
entities 

Name 

Share in the charter 
capital, % 

Legal entities 

including nominal holders 

Individuals 

Total: 

4 

2 

23 

27 

63.34 

63.34 

36.66 

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: 

54 

 
 
 
 
 
 
 
 
 
-  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 % 

55 

 
 
 
 
 
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. 

56 

 
 
 
 
 
 
 
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. 

57 

 
 
 
 
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. 

58 

 
 
 
 
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 % 

59 

 
 
 
 
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 

60 

№ 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. 

61 

 
 
 
 
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. 

62 

 
 
 
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. 

63 

 
 
 
 
 
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. 

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 

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

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

64 

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

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. 

The sixth coupon yield of 01 series bond issue was paid on February 23, 2016. The total 
amount of yield paid on the sixth coupon amounted to 211.9 million rubles, the amount of yield 
of the sixth coupon paid per one bond amounted to 42.38 rubles. 

On February 23, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and 

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

Based on trading for the period from 04.01.2016 to 22.02.2016 the weighted average price 
of  transactions  with  bonds  of  01  series  varied  from  min  99.66%  (15.01.2016)  to  max  99.96% 
(20.02.2016)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min 99.66% (13.01.2016, 14.01.2016 and 15.01.2016) to max 99.96% (20.02.2016 and 22.02.2016). 

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: 

Identification number of the issue and the date 
of its assignment 

№ 4B02-08-60525-P of August 10, 2011 

65 

 
 
 
 
 
Volume of the issue 
Number of securities 
Nominal value of each security 
Placement price 
Date of placement 
Method of placement 

Redemption date 

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

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

The sixth coupon yield of BO-08 series Exchange-traded bond issue was paid on March 
29, 2016. The total amount of yield paid on the sixth coupon amounted to 209.4 million rubles, 
the amount of yield of the sixth coupon paid per one bond amounted to 41.88 rubles. 

On March 29, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of the BO-08 series. 

Based on trading for the period from 04.01.2016 to 29.03.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-08  series  was  not  calculated  because  there 
were no transactions within this period. Acknowledgeable quote within this period amounted 
to 97.20%. 

66 

 
 
 
 
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. 

67 

 
 
 
 
 
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. 

The sixth coupon yield of BO-09 series Exchange-traded bond issue was paid on March 
29, 2016. The total amount of yield paid on the sixth coupon amounted to 209.4 million rubles, 
the amount of yield of the sixth coupon paid per one bond amounted to 41.88 rubles. 

On March 29, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of the BO-09 series. 

Based on trading for the period from 04.01.2016 to 29.03.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-09  series  was  not  calculated  because  there 
were no transactions within this period. Acknowledgeable quote within this period amounted 
to 97.31%. 

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 

68 

№ 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 % 

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

12.10 % 
12.10 % 
12.10 % 

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. 

The  second  coupon  yield  of  02  series  bond  issue  was  paid  on  May  13,  2016.  The  total 
amount of yield paid on the second coupon amounted to 301.65 million rubles, the amount of 
yield of the second coupon paid per one bond amounted to 60.33 rubles. 

On May 13, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of the 02 series. 

Based on trading for the period from 04.01.2016 to 13.05.2016 the weighted average price 
of  transactions  with  bonds  of  02  series  varied  from  min  100.00%  (18.03.2016)  to  max  103.00% 
(22.04.2016)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min 99.91% (12.05.2016, 13.05.2016) to max 103.00% (22.04.2016, from 25.04.2016 to 28.04.2016). 

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 

69 

№ 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 % 

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

12.10 % 
12.10 % 
12.10 % 
12.10 % 

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. 

The  second  coupon  yield  of  03  series  bond  issue  was  paid  on  May  13,  2016.  The  total 
amount of yield paid on the second coupon amounted to 301.65 million rubles, the amount of 
yield of the second coupon paid per one bond amounted to 60.33 rubles. 

On May 13, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of the 03 series. 

Based on trading for the period from 04.01.2016 to 13.05.2016 the weighted average price 
of  transactions  with  bonds  of  03  series  varied  from  min  99.75%  (12.05.2016)  to  max  102.13% 
(28.04.2016)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min  99.50%  (12.05.2016,  13.05.2016)  to  max  102.20%  (28.04.2016,  29.04.2016,  04.05.2016, 
05.05.2016, 06.05.2016, 10.05.2016, 11.05.2016). 

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 

№ 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 

70 

 
 
 
 
 
Interest rate on the basis of the auction results 
1 coupon interest rate 
2 coupon interest rate 

11.60 % 
11.60 % 
11.60 % 

The first coupon yield of BO-10 series Exchange-traded bond issue was paid on January 
21, 2016. The total amount of yield paid on the first coupon amounted to 587.4 million rubles, 
the amount of yield of the first coupon paid per one bond amounted to 57.84 rubles. 

The second coupon yield of BO-10 series Exchange-traded bond issue was paid on July 
21, 2016. The total amount of yield paid on the second coupon amounted to 587.4 million rubles, 
the amount of yield of the second coupon paid per one bond amounted to 57.84 rubles. 

On July 21, 2016 PJSC “Magnit” fulfilled its obligations to bond holders on time and in 

full and redeemed the nominal value of bonds of the BO-10 series. 

Based on trading for the period from 04.01.2016 to 21.07.2016 the weighted average price 
of transactions with bonds of BO-10 series varied from min 99.90% (12.05.2016) to max 100.70% 
(07.03.2016)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min  100.00%  (08.02.2016,  20.06.2016,  22.06.2016,  27.06.2016,  07.07.2016,  18.07.2016,  20.07.2016, 
21.07.2016) to max 100.70% (07.03.2016). 

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 

№ 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 

71 

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

11.70 % 
11.70 % 
11.70 % 
11.70 % 

The first coupon yield of BO-11 series Exchange-traded bond issue was paid on April 19, 
2016. The total amount of yield paid on the first coupon amounted to 583.4 million rubles, the 
amount of yield of the first coupon paid per one bond amounted to 58.34 rubles. 

The  second  coupon  yield  of  BO-11  series  Exchange-traded  bond  issue  was  paid  on 
October  18,  2016.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  583.4 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 58.34 
rubles. 

Based on trading for the period from 04.01.2016 to 30.12.2016 the weighted average price 
of transactions with bonds of BO-11 series varied from min 91.53% (15.06.2016) to max 101.75% 
(05.08.2016)  of  the  nominal  value.  Acknowledgeable  quote  within  this  period  fluctuated  from 
min  91.53%  (15.06.2016)  to  max  101.75%  (05.08.2016,  08.08.2016,  09.08.2016,  10.08.2016, 
11.08.2016). 

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 
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 

№ 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 

72 

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

RU000A0JVXM8 
11.20 % 
11.20 % 
11.20 % 
11.20 % 

The  first  coupon  yield  of  BO-001P-01  series  Exchange-traded  bond  issue  was  paid  on 
May  11,  2016.  The  total  amount  of  yield  paid  on  the  first  coupon  amounted  to  558.5  million 
rubles, the amount of yield of the first coupon paid per one bond amounted to 55.85 rubles. 

The second coupon yield of BO-001P-01 series Exchange-traded bond issue was paid on 
November  9,  2016.  The  total  amount  of  yield  paid  on  the  second  coupon  amounted  to  558.5 
million rubles, the amount of yield of the second coupon paid per one bond amounted to 55.85 
rubles. 

Based on trading for the period from 04.01.2016 to 30.12.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-001P-01  series  varied  from  min  99.61% 
(25.01.2016,  26.01.2016)  to  max  101.42%  (29.08.2016)  of  the  nominal  value.  Acknowledgeable 
quote  within  this  period  fluctuated  from  min  99.54%  (04.01.2016,  05.01.2016)  to  max  101.42% 
(29.08.2016). 

Bond issue of PJSC “Magnit” of BO-001P-02 series: 

In 2016 the Company offered its investors the Exchange-traded bond issue of BO-001P-

02 series. 

Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity  of  the  issue  is  two  years.  The  purpose  of  the  issue  of  the  Exchange-traded  bonds  of 
BO-001P-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  interest-bearing  certified  Exchange-traded  bonds 
payable  to  bearer  of  BO-001P-02  series  with  the  obligatory  centralized  custody  of  PJSC 
“Magnit” on the MICEX Stock Exchange commenced on February 29, 2016. 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-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 

№ 4B02-02-60525-P-001P of February 24, 
2016 
10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
29.02.2016 
open subscription 
728th day from the date of placement 
(26.02.2018) 
4 

73 

 
 
 
 
 
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 

RU000A0JW662 
RU000A0JW662 
11.20 % 
11.20 % 
11.20 % 
11.20 % 
11.20 % 

The  first  coupon  yield  of  BO-001P-02  series  Exchange-traded  bond  issue  was  paid  on 
August 29, 2016. The total amount of yield paid on the first coupon amounted to 558.5 million 
rubles, the amount of yield of the first coupon paid per one bond amounted to 55.85 rubles. 

Based on trading for the period from 29.02.2016 to 30.12.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-001P-02  series  varied  from  min  100.15% 
(29.02.2016) to max 102.75% (15.09.2016) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  100.40%  (01.03.2016)  to  max  102.75%  (15.09.2016,  16.09.2016, 
19.09.2016). 

Bond issue of PJSC “Magnit” of BO-001P-03 series: 

In 2016 the Company offered its investors the Exchange-traded bond issue of BO-001P-

03 series. 

Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity  of  the  issue  is  two  years.  The  purpose  of  the  issue  of  the  Exchange-traded  bonds  of 
BO-001P-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  interest-bearing  certified  Exchange-traded  bonds 
payable  to  bearer  of  BO-001P-03  series  with  the  obligatory  centralized  custody  of  PJSC 
“Magnit”  on  the  MICEX  Stock  Exchange  commenced  on  April  12,  2016.  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-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 

№ 4B02-03-60525-P-001P of April 4, 2016 

10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
12.04.2016 
open subscription 
728th day from the date of placement 
(10.04.2018) 
4 
RU000A0JWCF4 
RU000A0JWCF4 

74 

 
 
 
 
 
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 

10.60 % 
10.60 % 
10.60 % 
10.60 % 
10.60 % 

The  first  coupon  yield  of  BO-001P-03  series  Exchange-traded  bond  issue  was  paid  on 
October 11, 2016. The total amount of yield paid on the first coupon amounted to 528.5 million 
rubles, the amount of yield of the first coupon paid per one bond amounted to 52.85 rubles. 

Based on trading for the period from 12.04.2016 to 30.12.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-001P-03  series  varied  from  min  100.00% 
(15.04.2016) to max 102.30% (04.10.2016) of the nominal value. Acknowledgeable quote within 
this  period  fluctuated  from  min  100.00%  (15.04.2016,  from  18.04.2016  to  20.04.2016)  to  max 
102.30% (from 04.10.2016 to 07.10.2016). 

Bond issue of PJSC “Magnit” of BO-001P-04 series: 

In 2016 the Company offered its investors the Exchange-traded bond issue of BO-001P-

04 series. 

Issue  comprised  10  million  securities  with  the  nominal  value  of  1  thousand  rubles. 
Maturity  of  the  issue  is  two  years.  The  purpose  of  the  issue  of  the  Exchange-traded  bonds  of 
BO-001P-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  non-convertible  interest-bearing  certified  Exchange-traded  bonds 
payable  to  bearer  of  BO-001P-04  series  with  the  obligatory  centralized  custody  of  PJSC 
“Magnit” on the MICEX Stock Exchange commenced on July 5, 2016. 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-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 

75 

№ 4B02-04-60525-P-001P of June 30, 2016 

10,000,000,000 rubles 
10,000,000 bonds 
1,000 rubles 
100% of nominal value 
05.07.2016 
open subscription 
541st day from the date of placement 
(28.12.2017) 
3 
RU000A0JWML1 
RU000A0JWML1 
10.00 % 
10.00 % 

 
 
 
 
 
2 coupon interest rate 
3 coupon interest rate 

10.00 % 
10.00 % 

The  first  coupon  yield  of  BO-001P-04  series  Exchange-traded  bond  issue  was  paid  on 
December  29,  2016.  The  total  amount  of  yield  paid  on  the  first  coupon  amounted  to  484.9 
million  rubles,  the  amount  of  yield  of  the  first  coupon  paid  per  one  bond  amounted  to  48.49 
rubles. 

Based on trading for the period from 05.07.2016 to 30.12.2016 the weighted average price 
of  transactions  with  Exchange-traded  bonds  of  BO-001P-04  series  varied  from  min  100.00% 
(08.07.2016,  02.08.2016)  to  max  100.65%  (05.10.2016)  of  the  nominal  value.  Acknowledgeable 
quote within this period fluctuated from min 100.00% (29.07.2016, 01.08.2016, 02.08.2016) to max 
100.65% (from 05.10.2016 to 07.10.2016, from 10.10.2016 to 13.10.2016). 

SHARES TRADING 

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 
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. 

76 

 
 
 
 
 
 
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”. 

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. 

77 

 
 
 
 
 
Since June 18, 2013 the shares of PJSC "Magnit" have been included into the Blue Chip 
Since June 18, 2013 the shares of PJSC "Magnit" have been included into the Blue Chip 
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 
Index Constituents of MICEX. Moscow Exchange Blue Chip Index is an indicator of the market 
Index Constituents of MICEX. Moscow Exchange Blue Chip Index is an indicator of the market 
of the most liquid stocks of t
he Russian companies. The index is calculated on the basis of the 
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 
most  liquid  stocks  of  the  Russian  stock  market.  The  index  is  based  on  the  share  prices 
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 
On June 6, 2014 the ordinary registered shares of PJSC “Magnit” were in include
On June 6, 2014 the ordinary registered shares of PJSC “Magnit” were in include

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

According  to  trading  held  from  04.01.2016  to  30.12.2016  on  PJSC  “Moscow  Exchange” 
PJSC  “Moscow  Exchange” 
According  to  trading  held  from  0
the average weighted price of transactions with 
MICEX Stock Exchange” the average weighted price of transactions with 

(previously – CJSC “MICEX Stock Exchange
shares varied from min 8,310

310.00 rubles (27.06.2016) to max 11,609.00 (29.01.2016
According  to  the  trading  held  from  04.01.2016  to  30.12.2016  on  the  London  Stock 
According  to  the  trading  held  from  04.01.2016  to  30.12.2016  on  the  London  Stock 
According  to  the  trading  held  from  04.01.2016  to  30.12.2016  on  the  London  Stock 
global depositary receipts as of closing varied from 
Exchange the price of transactions with the global depositary receipts as of closing varied from 
Exchange the price of transactions with the 
min $29.18 (27.06.2016) to max $44.15 (30.12.2016). 
min $29.18 (27.06.2016) to max $44.15 (30.12.2016).

29.01.2016). 

Market  capitalization  of  PJSC  “Magnit”  as  of  December  30
Market  capitalization  of  PJSC  “Magnit”  as  of  December  3
1,031,475,260,340.00 rubles according to 
SE”). 

.00 rubles according to PJSC “Moscow Exchange” (previou

to 
PJSC “Moscow Exchange” (previously – CJSC “MICEX 

0,  2016  amounted 

78 

 
 
 
 
 
 
13. TRANSACTIONS EXECUTED WITHIN THE YEAR 2016 CONSIDERED MAJOR 
TRANSACTIONS  ACCORDING  TO  THE  FEDERAL  LAW  “ON  JOINT  STOCK 
COMPANIES”  

1. 
Date of Transaction 

Subject and other essentials of transaction 

Parties of transaction  

01.06.2016 
The provision of the guarantee by the 
issuer under the General agreement No. 29-
15/1/691 of 28.09.2015 on opening of the 
revolving framework credit line with 
tiered interest rates concluded between 
PJSC “Sberbank” and JSC “Tander” 
The Creditor: PJSC “Sberbank”  
The Borrower: JSC “Tander” 
The Guarantor: PJSC “Magnit” 

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

35,000,000  

31.68 

27.09.2022   

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) 

Other  information  on  transaction  indicated  at  the 
issuer’s discretion 
2. 
Date of Transaction 

Subject and other essentials of transaction 

Parties of transaction  

79 

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 the 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). 

none 

28.06.2016 
The provision of the guarantee by the 
issuer under the General agreement No. 42-
0-10/2-2015 of 25.08.2015 on the procedure 
of execution of credit transactions 
concluded between JSC “Russian 
Agricultural Bank” and JSC “Tander” (as 
amended by the additional agreement No. 
3 of 28.06.2016) 
The Creditor: JSC “Russian Agricultural 
Bank”  
The Borrower: JSC “Tander” 
The Guarantor: PJSC “Magnit” 

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

40,000,000  

36.21 

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) 

Other  information  on  transaction  indicated  at  the 
issuer’s discretion 
3. 
Date of Transaction 

Subject and other essentials of transaction 

Parties of transaction  

The agreement shall be valid for the 
whole amount of Credits which can be 
provided to the Borrower by the Creditor 
in accordance with the Credit agreement, 
for the period of validation of the Credit 
agreement extended by 180 (One hundred 
and eighty) 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 the unperformed 
obligations of JSC “Tander”. 
The transaction was approved by the 
annual General Shareholders Meeting on 
June 2, 2016 (Minutes w/o № of 03.06. 
2016). 

none 

16.08.2016 
The provision of the guarantee by the 
issuer under the General agreement No. 29-
15/1/887 of 16.08.2016 on opening of the 
revolving framework credit line with 
tiered interest rates concluded between 
PJSC “Sberbank” and JSC “Tander” 
The Creditor: PJSC “Sberbank”  
The Borrower: JSC “Tander” 
The Guarantor: PJSC “Magnit” 

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

53,000,000  

41.55 

14.08.2023 

Information 
obligations 

on 

performance 

of 

specified 

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 the unperformed 

80 

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

obligations of JSC “Tander”. 
The transaction was approved by the 
annual General Shareholders Meeting on 
June 2, 2016 (Minutes w/o № of 03.06. 
2016). 

Other  information  on  transaction  indicated  at  the 
issuer’s discretion 

none 

81 

 
 
 
 
14.  TRANSACTIONS  EXECUTED  WITHIN  THE  YEAR  2016  CONSIDERED 
RELATED PARTY  TRANSACTIONS  ACCORDING  TO  THE  FEDERAL LAW  “ON  JOINT 
STOCK COMPANIES”  

Information  on  the  transactions  executed  in  2016  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). 

82 

 
 
 
 
15. MAIN RISK FACTORS INHERENT IN THE СOMPANY OPERATION 

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 return on investments 
in the securities 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  in 
accordance with the Internal control and risk management policy of PJSC “Magnit” (hereinafter 
– “the Policy”). The key elements of the risk management policy in each area are: 

•  Risk identification 
•  Risk assessment 
•  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. 

83 

 
 
 
 
 
Interest risk is managed by means of choosing the most optimal financing methods and 
matching  of  timing  of  mobilization  of  resources  with  the  timing  of  the  projects  which  are 
financed by them. To optimize the resources the Company develops its credit history, expands 
the data base of potential creditors and diversifies instruments to receive the funds.  

The reduction of cost of the received resources is achieved due to the policy aiming at 
improvement of the information transparency. One of the tools of interest risk management is 
the forecasting the changes of interest rates and assessment of the appropriate leverage level of 
the 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. 

Legal  risks  management  is  based  on  the  strict  compliance  with  the  applicable  Russian 
legislation.  Legal  department  monitors  all  changes  in  legislation  concerning  the  Company’s 
activity, and conducts legal examination of all contracts and agreements.  

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. Decrease of oil prices and prices on the other mineral 
resources  may  have  material  negative  impact  on  the  economy  of  the  Russian  Federation. 
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 

84 

 
 
 
 
 
The  Group  operates  in  the  territory  of  the  Russian  Federation  with  the  highest 
concentration in the Southern, North-Caucasian, Central and Volga federal districts. The Group 
plans  to  continue  its  expansion  in  the  other  regions  of  Russia:  North-West,  Urals  and  Siberia 
federal districts. 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  federal 
districts, 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 

The stores operating under “Magnit” brand are located in the Southern, Central, Volga, 

North-Caucasian, North-Western, Urals and Siberian federal region.  

Following its strategy the Group plans to considerably increase the number of its stores 

85 

 
 
 
 
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  implementation  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 

Historically  range  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 

86 

 
 
 
 
 
 
 
improvement  of 

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. 

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’ 
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. 

87 

 
 
 
 
 
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 
financial position of the Group 

88 

 
 
 
 
 
 
 
 
 
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  of  rights  to  real  estate  and  transactions  therewith.  As  a 
result, breaches in the past 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  of  rights  to  real  estate  and  transactions  therewith  to 
legally  validate  the  charge.  Besides,  the  time  limits  within  which  the  charge  liable  for 
registration in the unified state register of rights to real estate and transactions therewith 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 

89 

 
 
 
 
 
 
 
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 

90 

 
 
 
 
 
 
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  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 
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 

91 

 
 
 
 
 
 
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 
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. 

92 

 
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  returned  in  state 
ownership in grounds of law 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  may  provoke  public  tension  and 
sometimes result into conflicts including the armed ones. For example, the continuous conflict 
in Chechnya negatively affected economic and political situation in Chechnya, the neighboring 
regions  and  Russia  on  the  whole.  Terrorist  activity  and  counter  measures  aimed  at  the 
elimination of violence, particularly by imposing emergency rule in certain territorial subjects of 
the  Russian  Federation  may  have  an  adverse  negative  effect  on  the  potential  of  Russian 
business  on  the  whole  and  the  Group’s  performance  in  particular,  especially,  taking  into 

93 

 
 
 
 
 
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; 
•  Ubiquitous evasion of taxes; 
•  Significant growth of unemployment and subemployment; 
• 

Introduction  and  further  escalation  of  various  sanctions  against  a  number  of  Russian 
companies, banks, officials, politicians and businessmen; 
and 

•  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. Decrease 
of oil prices and prices on the other mineral resources may have material negative impact on the 

94 

 
 
 
 
 
 
 
economy  of  the  Russian  Federation.  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. 

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. 

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. 

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 

95 

 
 
 
 
 
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 
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. 

96 

 
 
 
 
 
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 
is  distinctive 
risks, 
geographical feature of the Southern Federal District.  

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

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. 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. 

97 

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

Dramatic ruble devaluation may have a 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. 

98 

 
 
 
 
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 
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”),  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 

The  Tax  Code  of  the  Russian  Federation  establishes  special  criteria  for  determination  of 
prices  for  the  taxation  purposes  in  transactions  executed  between  related  parties.  The 
established transfer pricing rules significantly increase the tax burden on a taxpayer due to the 
necessity  of  identification  and  separate  records  of  controlled  transactions,  “price  testing”  in 
terms of compliance with the market level, preparation of documentation, as well as provision 
of notifications of controlled transactions. 

The legislation provided for the right of the Russian tax authorities to apply adjustments 
to  the  tax base and  to charge  additional  amounts  of  income  tax with relation  to  all  controlled 
transactions, if the price applied to the transaction differs from the range of market prices. The 
current law enforcement and judicial practice is contradictory due to different interpretation of 
the applied criteria by the Russian tax authorities, arbitration courts and taxpayers. Therefore, 

99 

 
 
 
 
 
 
tax authorities can try to challenge prices for transactions of the Issuer and its subsidiaries and 
adjust accrued taxes. 

The law provides for large amounts of penalties for the non-payment or underpayment of 
tax  amounts  as  a  result of  applying in  a  controlled  transaction  the  price not  comparable with 
financial  terms  of  transactions  between  parties  which  are  not  related.  The  amount  of  these 
penalties  is  20%  of  the  outstanding  tax  amount  until  2017  and  40%  of  the  outstanding  tax 
amount but not less than 30 thousand rubles from 2017. 

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 

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; 

• 
•  optimize 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 

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

Inflation rates growth will lead to the increase of the 
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. 

100 

 
 
 
 
Change of the 
exchange rate of 
US dollar to ruble 

Liquidity risk 
(risk of undue 
obligation 
fulfillment) 

LEGAL RISKS 

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. 

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

If one or several of the below risks occur, the Company and the Group will undertake all 
possible  measures  to 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 

101 

 
 
 
 
 
 
 
 
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 
on  certain  issues  have  appraisal  rights.  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. 

102 

 
 
 
 
Risks inherent in the currency regulation 
There  are  risks  of  the  regulation  of  a  number  of  the  currency  operations.  Significant 
changes  in  the  currency  regulation  and  currency  control  may  complicate  fulfillment  of 
obligations  under  the  agreements  with  the  counterparties.  In  the  opinion  of  the  Company’s 
management these risks influence the Group as is the case with the other market entities. 

The  Company  conducts  continuous  monitoring  of  the  regulatory  environment  of  the 
currency  regulation  and  control  and  conforms  to  the  established  rules.  During  the  reporting 
period  there  were  no  amendments  introduced  to  the  Russian  legislation  on  the  currency 
regulation  and  the  currency  control which  may  influence  the  operations of  the  Company  and 
the Group. 

Risks inherent in the protection of investors 
Russian investor protection legislation may be less favorable than the legislation of the 
other countries with the developed market economy. Besides, there is a risk of changes of the 
applicable legislation in future which may be unfavourable for investors. Income of the foreign 
investors from the investments into the Company’s shares may be taxed in accordance with the 
Russian legislation. Deterioration of the general economic and political situation in the country 
may  result  in  tightening  of  the  currency  regulation  and  control  and  in  limitation  of  the 
performance of transactions with the Company’s shares. 

Risks inherent in the tax legislation 
Tax  legislation  of  the  Russian  Federation  is  exposed  to  frequent  changes.  In  the 
Company’s opinion these risks influence it as is the case with the other market participants. 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 

103 

 
 
 
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. 

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  trading  on  the  exchange  market  of  the 
Moscow  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. 

104 

 
 
 
 
 
 
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 
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”  word  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, including 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.  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. 

105 

 
 
 
 
 
 
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 

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 federal districts) 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 

106 

 
 
 
 
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 
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.  

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. 

107 

 
 
 
 
 
 
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 
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, dominant 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,  Denis 
Fedotov,  Ilya  Sattarov  and  Marina  Ivanova. According  to  the  labor  contracts entered between 
the Group’s companies and the some 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 

108 

 
 
 
 
 
 
 
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 
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 
109 

 
 
 
 
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  private  label 

products and the development of new brands 

The  expansion  strategy  of  the  Group  presupposes  the  growth  of  sales  of  private  label 
products  (“for  “Magnit”  stores”).  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 

 
 
 
 
 
 
 
16. KEY ASPECTS OF THE SOCIAL AND ENVIRONMENTAL POLICY 

SOCIAL RESPONSIBILITY 

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

31, 2016 the company’s total headcount comprised 271,369 employees, out of which: 

200,233 – in-store personnel, 
35,651 – people engaged in distribution, 
21,654 – people in regional branches, 
11,151 – Head Office employees, 
2,680  –  other  personnel  (own  production,  LLC  “Magnit  Energo”,  LLC  “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, discount tours 
and  tours,  60%  of  cost  of  which  are  paid  by  the  company,  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. In spring of 
2016  the  company  launched  a  new  program  “Magnit:  new  generation”,  which  includes 
provision information  about  the company,  practical  training  and  pre-graduation  internship in 
the  retail  chain.  Internship  is  paid  by  the  company  at  all  stages.  Over  250  applications  from 
students  were  considered  for  the  period  of  existence  of  the  program,  110  of  them  were 
approved following the results of the competitive selection. More than 70 future specialists have 
already taken paid practical trainings in different specializations and continue to get knowledge 
of the retail chain. A part of the students has been employed. Within this program the company 
cooperates  with  the  leading  higher  education  institutes  of  Krasnodar  region:  Kuban  State 
University,  Kuban  State  Agrarian  University  and  Kuban  State  Technological  University.  The 

111 

 
 
 
program “Magnit: new generation” will be implemented on the regular basis. It gives students 
an opportunity to get a stable and well-paid job even at the stage of education or immediately 
after graduation from the institute. In its turn the company forms a necessary candidates pool 
and attracts young specialists. 

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 
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 2016 compared to 2015 decreased by 4.3%, the number of 
injuries fell by 3.6%. 

112 

 
 
In 2016 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; 

• 

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; 
• 
health resort tours partly (up to 60% of cost) paid by the company 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 location of a 
resort; 

• 

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, 

and children’s camps at corporate discount prices; 

113 

 
• 

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 2016 more than 170 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,  

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 

Environmental  policy  of  the  Company  is  based  on  the  balanced  and  socially  acceptable 
combination  of  economic  growth  and  maintenance  of  a  favorable  environment  for  future 
generations. Maintenance of a favorable environment is the Company’s liability and it provides 
significant opportunities to increase the efficiency of its development and to reduce costs, and 
in some cases to get additional income. 

Environmental  policy  of  the  Company  is  based  on  the  Constitution  of  the  Russian 
Federation, federal laws and other regulatory legal acts of the Russian Federation, international 
legal  documents  related  to  the  protection  of  the  environment  and  sustainable  use  of  natural 
resources. 

The  Company  has  the  following  liabilities  that  are  fulfilled  by  it  and  it  requires  their 

fulfillment by its partners and contractors: 

1.  To  ensure  the  compliance  with  all  environmental  regulations  and  requirements 
established by the legislation of the Russian Federation, international legal documents related to 
the protection of the environment. 

114 

 
 
 
 
2.  To  ensure  a  reduction  of  a  negative  impact  on  the  environment,  efficient  use  of 

resources. 

3.  To ensure compensation of a possible damage to the environment. 
4.  To  take  preventive acts to  avoid  a  negative  impact  on  the environment which  means 
the priority of preventive measures to avoid a negative impact over the measures to relieve the 
consequences of such impact. 

5.  To increase the energy efficiency of operation processes. 
6.  To ensure involvement of the Company’s employees in activity related to the reduction 
of  environmental  risks,  continuous  improvement  of  the  environmental  management  system, 
performance in terms of protection of the environment. 

7.  To  increase  the  level  of  awareness  and  competence  of  the  Company’s  employees  in 

terms of solving the issues of environment protection. 

8.  To  participate  in  environmental  programs  and  in  projects  aimed  at  maintenance  of  a 

favorable environment in the regions of presence. 

Mechanisms for implementation of environmental policy liabilities 

The  main  mechanisms  for  implementation  of  the  Company’s  environmental  policy 

liabilities are: 

1. Industrial environmental control and monitor, evaluation of impact of the Company’s 

business activity on the environment. 

2.  Compulsory  record-keeping  of  environmental  aspects  and  evaluation  of  risks  while 

planning the activity, developing and implementing projects. 

3. Implementation of innovative projects aimed at the increase of energy efficiency, use of 

renewable energy resources and nonconventional energy resources. 

4. Maximum use of waste as secondary raw materials and energy resources. 
5.  Application  of  the  best  available  technologies  at  different  stages  of  operational 

procedures, including purchases of technologies, materials and equipment. 

6.  Involvement  of  all  employees  of  the  Company  in  the  activity  related  to  the 

environmental management system. 

7. Improvement of the system of environmental training of the Company’s employees. 
8.  Interaction  with  organizations  and  parties  interested  in  the  increase  of  the 

environmental safety of the Company;  

9.  Communication  of  the  Environmental  policy  liabilities  to  all  persons  working  for  the 

Company or on its behalf, including contractors working at the Company’s facilities. 

10.  Participation  in  environmental  programs  and  projects  aimed  at  maintenance  of  a 

favorable environment. 

115 

 
 
 
 
17. CORPORATE GOVERNANCE 

To enhance the attractiveness of the Company for existing and potential investors, PJSC 
“Magnit”  strives  to  a  full  compliance  with  the  best  practices  and  standards  of  the  corporate 
governance. 

The  Company  works  consistently  on  maintaining  an  effective  system  of  corporate 

governance by its sustainable development and improvement. 

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

statutory enactments.  

Adherence of the Company to the main and most significant principles of the Corporate 
Governance  Code  recommended  for  application  by  the  Bank  of  Russia  is  aimed  at  the 
achievement  of  a  reasonable  balance  of  the  Company’s  interests  as  a  business entity  and  as a 
joint stock company and at the efficient interaction between shareholders and management of 
the Company . 

Board of Directors of PJSC “Magnit”  

116 

 
 
 
 
 
PJSC “MAGNIT” CORPORATE GOVERNANCE AND CONTROL STRUCTURE 

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  Corporate  governance  department  which  performs  functions  of  the  Corporate 
secretary  was  formed  in  the  Company  for  the  purposes  of  efficient  interaction  with 
shareholders,  coordination  of  the  company’s  activities  in  terms  of  protection  of  shareholders’ 
rights and interests, and maintenance of the efficient performance of the Board of Directors. 

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. 

GENERAL SHAREHOLDERS MEETING 

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 

 
 
 
 
 
BOARD OF DIRECTORS 

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  when  necessary  but  at  least  once  in  two 

months. 

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 
the Moscow 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”. 

118 

 
 
 
 
 
The members of PJSC “Magnit” Board of Directors, information on the meetings of the 
Board  of  Directors  in  2016  year,  report  on  the  operation  of  the  Board  of  Directors  and  other 
information are represented in the previous sections of the present Annual Report.  

MANAGEMENT BOARD 

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”. 

THE  CHIEF  EXECUTIVE  OFFICER  –  THE  CHAIRMAN  OF  THE  MANAGEMENT 

BOARD  

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. 

THE CORPORATE SECRETARY 

A  special  structural  division which  performs  the  functions  of  the  corporate  secretary – 
Corporate  governance  department  –  was  formed  in  the  Company  for  the  purpose  of  efficient 
interaction with shareholders, coordination of the company’s actions in terms of protection of 
rights  and  interests  of  shareholders,  maintenance  of  the  efficient  performance  of  the  Board  of 
Directors  in  accordance  with  the  recommendations  of  the  Corporate  Governance  Code  and 
requirements  of  the  Listing  Rules  of  the  Moscow  Exchange.  The  head  of  this  division  is  the 
Corporate governance director who is the Company’s official. 

The Corporate governance department reports to the Board of Directors of the Company. 
The main functions performed by the Corporate governance department are: 

119 

 
  
 
 
 
 
 
 
 
• 

• 

Involvement  in  improvement  of  the  system  and  practice  of  the  company’s 
corporate governance; 
Involvement  in  preparation  and holding  of  general  shareholders  meetings  of  the 
company; 

•  Maintenance of work of the Board of Directors and its committees; 
• 

Involvement 
implementation  of  the  company’s  policy  on 
disclosure,  ensuring storage of corporate documents of the company; 

in 

information 

•  Ensuring the interaction of the company with its shareholders and involvement in 

prevention of corporate conflicts;  

•  Ensuring  the  interaction  of  the  company  with  regulatory  authorities,  market 
operators,  registrar,  and  other  professional  securities  market  players  within  the 
authorities assigned to the Corporate governance department; 
Immediate  informing  the  Company’s  Board  of  Directors  of  all  identified  law 
violations, as well as provisions of the company’s internal documents securing the 
compliance of which is a function of the Corporate governance department; 

• 

•  Ensuring  of  implementation  of  procedures  established  by  the  legislation  and  the 
company’s internal documents, which ensure execution of rights and realization of 
legitimate interests of shareholders, and control over their fulfillment. 

The  Regulations  on  the  corporate  governance  department  of  PJSC  “Magnit”  were 
approved  by  the  Decision  of  the  PJSC  “Magnit”  Board  of  Directors  on  May  27,  2016,  and 
Ekaterina Kister was approved for the position of the Director for corporate governance. 

Biographical information: 
Name: Ekaterina Kister. 
Year of birth: 1978. 
Education: higher - in 2000 graduated from the Kuban State University – a law degree. 
Information on the primary employment:  
 - Director for corporate governance of JSC “Tander”; 
 - Director for corporate governance of PJSC “Magnit” (secondary employment). 

BODIES SUPERVISING FINANCIAL AND ECONOMIC ACTIVITY OF PJSC 

“MAGNIT” 

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; 

120 

 
 
 
 
 
 
 
 
 
Internal Control and Risk Management Department 

• 
•  External Auditor. 

Revision commission of PJSC “Magnit” 

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 2, 2016 at the annual General Shareholders Meeting the following candidates were 

elected to the Revision Commission: 

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

On  December  8,  2016  at  the  extraordinary  General  Shareholders  Meeting  the  decision  to 
early  terminate  the  authorities  of  the  members  of  PJSC  “Magnit”  Revision  commission  was 
made and the following candidates were elected to the Revision Commission: 

1.  Roman Efimenko; 
2.  Anzhela Udovichenko; 
3.  Lyubov Shaguch. 

Audit committee of PJSC “Magnit” Board of Directors 

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 audit committee performs the following functions: 

1)  In terms of accounting (financial) statements: 

to ensure that the company’s financial statements are complete, accurate and credible; 

• 
•  analysis of the material aspects of the accounting policy of the company; 
•  participation in consideration of material issues and judgments related to the accounting 

(financial) statements of the company; 

•  analysis  of  significant  changes  to  the  legislation  which  may  influence  the  accounting 
(financial) statements of the company and of the results of inspections of the company 
by any regulatory authorities; 
cooperation with the Revision Commission and auditors of the company; 

• 

2)  In terms of risk management, internal control and corporate governance: 

121 

 
 
 
 
 
 
 
•  determination  of  the  operational  principles  of  the  system  of  internal  control  and  risk 

• 

management; 
to  ensure  that  the  system  of  risk  management  and  internal  control  and  the  corporate 
governance  system  are  efficient  and  reliable,  including  assessment  of  efficiency  of 
procedures  of  risk  management  and  internal  control  of  the  company,  of  the  corporate 
governance practice, and suggestions for their improvement; 

•  analysis  and  evaluation  of  compliance  with  the  company’s  policy  for  the  risk 

• 

management and internal control; 
control  over  procedures  ensuring  the  compliance  of  the  company  with  the  legal 
requirements,  as  well  as  ethical  standards,  rules  and  procedures  of  the  company, 
requirements of stock exchanges; 

•  analysis and evaluation of compliance with the company’s policy for management of the 

conflict of interests; 

•  analysis  and  evaluation  of  compliance  with  the  company’s  Policy  for  the  risk 

• 

• 

management and internal control; 
 evaluation  of  efficiency  of  the  system  of  risk  management  and  internal  control  of  the 
Company and preparation of suggestions for their improvement; 
 analysis and evaluation of performance of the system of risk management and internal 
control, including preparation of suggestions for the system improvement; 

3)  In terms of performance of the internal and external audit: 

• 

• 
• 
• 

• 

• 

• 

• 

• 

• 

to ensure that the internal and external audit functions are performed in an independent 
and objective way; 
consideration of the Regulations on the internal audit; 
consideration of the business plan of the Internal audit department;  
receipt  of  the  information  on  the  performance  of  the  business  plan  and of  the  internal 
audit; 
consideration and preliminary approval of the decisions on appointment, termination of 
appointment  and  determination  of  remuneration  of  the  head  of  the  Internal  audit 
department; 
consideration of the existing limitations of authorities or budget for the performance of 
the  internal  audit  which  can  negatively  affect  the  efficient  performance  of  the  internal 
audit; 
evaluation  of  the  efficiency  of  performance  of  the  internal  audit,  including  the 
assessment of the efficiency of the internal and external audit process; 
evaluation  of  independence,  objectivity  and  absence  of  the  conflict  of  interests  of 
external auditors of the company, including assessment of candidates for the position of 
the company’s auditor, generation of proposals on appointment, reelection and removal 
of  external  auditors  of  the  company,  on  payment  for  their  services  and  terms  of  their 
involvement; 
supervision  over  the  external  audit  and  assessment  of  quality  of  the  audit  and  the 
auditors’  conclusions,  including  the  assessment  of  the  company’s  external  auditors’ 
conclusions  provided  for  the  future  provision  to  shareholders  by  the  company  as 
materials for the annual General shareholders meeting; 
to  secure  the  efficient  interaction  between  the  Internal  audit  department  and  external 
auditor of the company; 

122 

 
•  development  and  control  over  company’s  compliance  with  the  policy  determining  the 
principles  of  rendering  and  combining  auditing  and  non-auditing  services  by  the 
auditor to the company; 

•  preliminary consideration of reports on the results of performance of the Internal audit 

• 

department; 
consideration  of  any  material  disagreements  between  auditors,  Revision  Commission 
and the company’s management related to the accounting (financial) statements; 

4)  In terms of countermeasures against unfair acts of the company’s employees and third 

parties: 

• 

• 

• 

to  ensure  the  efficiency  of  the  system  of  notification  of  the  possible  fraud  by  the 
company’s employees and third parties as well as other disorders in the company; 
control  over  the  conduct  of  special  investigations  on  issues  of  the  possible  fraud, 
dishonest use of the inside or confidential information; 
control over the implementation of measures adopted by the executive management of 
the company on informing on the possible unfair acts of employees and other breaches, 
including  the  analysis  and  evaluation  of  execution  of  the  provisions  of  the  company’s 
Code of business ethics; 

5)  preparation  of  recommendations  for  major  transactions,  related  party  transactions  and 
transactions subject to the approval in accordance with the company’s charter, which the 
company plans to execute; 

6)  consideration of issues related to the company’s compliance with its information policy; 
7)  making  decisions  on  other  issues  related  to  the  financial  activity,  risk  management, 
internal audit, corporate governance in cases when, according the chairman of the Audit 
committee, such issue relates to the Committee’s functions. 

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

On June 22, 2016 at the meeting of the Board of Directors the decision to elect the following 
3 (three) candidates to the audit committee of the PJSC “Magnit” Board of Directors was made: 
Alexander Zayonts, Aleksandr Aleksandrov and Alexey Pshenichniy. 

Internal audit department of PJSC “Magnit” 

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: 

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; 

123 

 
 
 
 
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. 

Based  on  the  principles  of  the  Corporate  governance  code  and  the  corresponding 
international  policies  and  standards,  the  Internal  audit  department  evaluated  the  level  of 
organization and performance of the system of internal control and risk management of PJSC 
“Magnit” for the year 2016. 

Evaluation  of  the  level  of  organization  and  performance  of  the  system  of  internal 
control and risk management of PJSC “Magnit” for the year 2016 was conducted in accordance 
with  the  Information  of  the  Ministry  of  Finance  of  Russia  No.  PZ-11/2013  "Organization  and 
implementation  of  economic  entity's  internal  control  performed  facts  of  economic  life, 
accounting  and  accounting  (financial)  statements",  COSO  framework  “Internal  Control  - 
Integrated  Framework”  (2013),  COSO  framework  “Enterprise  Risk  Management  -  Integrated 
Framework” (2004). 

124 

 
 
The  evaluation  was  conducted  in  terms  of  components  of  the  process  of  internal 
control and risk  management: internal  (control) environment,  targets  setting, event  definition, 
risk  assessment,  risk  response,  means  of  control,  information  and  communications,  monitor. 
Parameters  were  identified  for  the  components  of  the  process  of  internal  control  and  risk 
management,  and  the  current  state  of  the  parameters  characterizing  the  level  of  organization 
and  performance  of  the  system  of  internal  control  and  risk  management  according  to  COSO 
was determined. 

According  to  the  results  of  evaluation  of  the  Internal  audit  department,  the  current 
level  of  organization and  performance  of  the system  of internal  control and risk  management 
was recognized as well-established and meeting the requirements of the Company. 

The  report  of  the  Internal  audit  department  on  organization,  performance  and 
efficiency of the system of internal control and risk management of PJSC “Magnit” for the year 
2016, containing the evaluation results, was reviewed by the Company’s Board of Directors at 
the meeting on March 28, 2017. Following the results of the report consideration the findings of 
evaluation  of  the  system  efficiency  and  suggested  measures  for  its  improvement  were 
approved. 

In  December  2016  the  Board  of  Directors  approved  the  business  plan  of  the  Internal 

audit department for the year 2017.  

Internal control and risk management department of PJSC “Magnit  

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; 

- 

125 

 
 
 
- 

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. 

Independent auditor 

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  2,  2016.  Ernst  &  Young  LLC  is  a  member  of  the  Self-regulatory  organization  of  auditors 
“Russian union of auditors” (Association) (SRO RUA) (Certificate of October 20, 2016, decision 
No.  274  of  20.10.2016,  Principal  Number  of  Registration  Entry  11603050648)  and  is  one  of  the 
global leaders in the audit services. 

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 2016. 

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  2016 
year  prepared  in  accordance  with  the  Russian  Accounting  Standards  by  the  annual  General 
Shareholders Meetings on June 2, 2016.  

AF  “Faber  Lex”  LLC  is  a  member  of  the  Self-regulatory  organization  of  auditors 
“Russian  union  of  auditors”  (Association)  (SRO  RUA)  with  the  main  registration  number 
(Principal  Number  of  Registration  Entry)  of  10203002910,  Certificate  of  membership  in  SRO 
RUA of 03.08.2016. 

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. 

INFORMATION  ON  THE  COMPLIANCE  WITH  THE  PRINCIPLES  AND 

RECOMMENDATIONS OF THE CORPORATE GOVERNANCE CODE 

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). 

126 

 
 
 
 
 
 
ENHANCEMENT OF MODEL AND PRACTICE OF CORPORATE GOVERNANCE  

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  2016  the  Company  extensively  introduced  the  standards  recommended  by  the 

Corporate Governance Code, in particular: 

1.   On March 29, 2016 the PJSC “Magnit” Board of Directors approved the Internal control 
and risk management policy for the purpose of establishing the rules of organization of activity 
in  terms  of  forming  the  system  of  internal  control  and  risk  management  and  securing  the 
performance of the efficient system of internal control and risk management, consistent with the 
values and the Company’s areas of activity. 

The key issues set out in this document are: 
- establishment of targets, tasks, principles and components of the process of the internal 

control and risk management; 

- determination of the levels of the system of internal control and risk management bodies 

and distribution of obligations and authorities between them; 

-  determination  of  the  procedure  of  interaction  of  management  bodies,  divisions  and 

executives performing functions within the system of internal control and risk management. 

2. On May 27, 2016 in accordance with the recommendations of the Corporate Governance 
Code,  the  Board  of  Directors  ratified  the  Regulations  on  the  Public  Joint  Stock  Company 
“Magnit"  Corporate  governance  department  which  performs  the  functions  of  the  Corporate 
secretary  in  the  Company,  and  approved  the  nominee  for  the  position  of  the  Director  for 
corporate governance. 

The department provides efficient current interaction with shareholders, coordination of 
the  Company’s  actions  in  terms  of  protection  of  rights  and  interests  of  the  shareholders, 
maintenance  of  the  efficient  performance  of  the  Company’s  Board  of  Directors,  as  well  as 
compliance  of  the  Company  with  the  applicable  legislation  securing  exercise  of  rights  and 
legitimate interests of shareholders. 

3.  On  May  27,  2016  the  Board  of  Directors  approved  the  Regulations  on  the  dividend 

policy in the new edition. 

The  Regulations  on  the  dividend  policy  of  PJSC  “Magnit”  have  been  brought  into 
conformity  with  requirements  of  the  applicable  legislations  and  recommendations  of  the 
Corporate Governance Code. 

4. On December 15, 2016 the Board of Directors of PJSC “Magnit” ratified the Regulations 

on the committees of the PJSC “Magnit” Board of Directors in the new edition. 

The  Regulations  on  the  committees  of  the  PJSC  “Magnit”  Board  of  Directors  have  been 
brought into conformity with requirements of the applicable legislations, Listing Rules of CJSC 
“MICEX Stock Exchange” (presently – PJSC “Moscow Exchange”) and recommendations of the 
Corporate Governance Code. 

127 

 
 
 
 
 
 
 
 
Among material amendments to the legislation of the Russian Federation for 2016 there is 
reorganization  of  corporate  actions,  namely,  entry  into  force  of  the  provisions  of  the  federal 
laws  “On  Joint  Stock  Companies”,  “On  Securities  Market”  and  “On  the  Central  Depositary, 
introduced by the Federal law No. 210-FZ of 29.06.2015 and establishing, but not limited to, the 
following provisions of the reform: 

the approach to the listing of securities holders has been changed; 

• 
•  a new procedure of exercise of rights has been introduced for the  conduction of 

• 

corporate operations centrally through accounting system institutions; 
the  central  depositary  has  been  entitled  to  establish  the  form  of  electronic 
interaction at the exercise of rights for securities; 

•  new  ways  of  participation  of  securities holders  in  general  shareholders meetings  
have  been  introduced  —  in  particular,  voting  in  an  electronic  form  using  the 
services of the depositary and voting in an electronic form in the Internet. 

By  the  end  of  2017  it  is  planned  to  bring  some  internal  documents  of  the  Company, 
particularly Regulations on the information policy, into compliance with the recommendations 
of the Corporate Governance Code. 

128 

 
 
 
 
 
 
18.  INFORMATION  ON  THE  AUDITOR  AND  THE  CONSULTANT  OF  THE 

COMPANY 

Under  the  resolution  of  the  annual  General  Shareholders  Meeting  of  June  2,  2016 
(minutes of 03.06.2016) the auditing firm AF “Faber Lex” LLC was appointed as the Company’s 
auditor in accordance with Russian Accounting Standards for the year 2016. 

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  2016  in  accordance  with  the  Russian  Accounting 
Standards:  

The  auditor  of  the  Company  in  2016  was  Limited  Liability  Company  Auditing  Firm 

“Faber Lex”, address: 144/2 Krasnykh Partizan Street, Krasnodar. 

AF  “Faber  Lex”  LLC  is  a  member  of  the  Self-regulatory  organization  of  auditors 
“Russian  union  of  auditors”  (Association)  (SRO  RUA)  with  the  main  registration  number 
(Principal  Number  of  Registration  Entry)  of  10203002910,  Certificate  of  membership  in  SRO 
RUA of 03.08.2016. 

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 2016 in accordance with the International Financial 
Reporting Standards: 

The  2015  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  the  Self-regulatory  organization  of  auditors 
“Russian  union  of  auditors”  (Association)  (SRO  RUA)  (Certificate  of  October  20,  2016,  decision 
No. 274 of 20.10.2016, Principle Number of Registration Entry 11603050648). 

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 

129 

 
 
 
 
 
 
 
 
 
 
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. 

130 

 
 
 
 
19. INFORMATION ON THE VOLUMES OF THE UTILIZED ENERGY RESOURCES 

WITHIN 2016 

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 

- 

- 

- 

- 

- 

861.7 

2,187.1 

- 

- 

- 

- 

- 

419.9 

- 

- 

- 

- 

Other types of energy resources, except for those specified in the table, were not consumed and 
used in the reporting year. 

131 

 
 
 
 
 
20. MANAGEMENT RESPONSIBILITY STATEMENT  

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 

132 

 
 
 
 
 
 
 
 
 
 
 
ANNEXES TO FY 2016 ANNUAL REPORT OF PJSC “MAGNIT” 

ANNEX  No.  1:  Consolidated  financial  statements  of  PJSC  “Magnit”  for  the  year  ended  on 
December 31, 2016. 

ANNEX  No.  2:  Consolidated  financial  statements  of  PJSC  "Magnit"  for  the  year  2016 
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 2016 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 2016 
Accounting reports of JSC “Tander” for the year 2016 
Explanations to the accounting reports of JSC "Tander" for the year 2016 

ANNEX No. 4: Accounting report of PJSC “Magnit” for the year 2016 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 2016 
Accounting reports of PJSC “Magnit” for the year 2016 
Explanations to the balance sheet and income statement of PJSC "Magnit" for the year 2016 

ANNEX  No.  5:  Transactions  executed  within  the  year  2016  considered  related  party 
transactions according to the Federal law “Оn Joint Stock Companies”. 

ANNEX  No.  6:  Report  on  the  compliance  with  the  principles  and  recommendations  of  the 
corporate governance code for the year 2016. 

133