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Special Purpose Consolidated Financial Statements

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Special Purpose Consolidated Financial Statements Special purpose consolidated financial statements VEON Holdings B.V. (a wholly-owned subsidiary of VEON Ltd.) As of and for the year ended December 31, 2017 TABLE OF CONTENTS Consolidated income statement ....................................................................................................... 3 Consolidated statement of comprehensive income ....................................................................... 4 Consolidated statement of financial position .................................................................................. 5 Consolidated statement of changes in equity ................................................................................. 6 Consolidated statement of cash flows ............................................................................................. 7 1 General information ........................................................................................................................ 9 2 Basis of preparation of the special purpose consolidated financial statements ............................ 10 3 Significant accounting policies that relate to the special purpose consolidated financial statements as a whole.................................................................................................................. 11 4 Financial risk management .......................................................................................................... 15 5 Significant transactions ................................................................................................................ 22 6 Segment information .................................................................................................................... 29 7 Revenue ....................................................................................................................................... 31 8 Selling, general and administrative expenses .............................................................................. 33 9 Impairment ................................................................................................................................... 34 10 Other non-operating losses, net ................................................................................................... 39 11 Income taxes ................................................................................................................................ 40 12 Investments in subsidiaries .......................................................................................................... 46 13 Investments in joint ventures and associates ............................................................................... 50 14 Property and equipment ............................................................................................................... 54 15 Intangible assets .......................................................................................................................... 56 16 Financial assets and liabilities ...................................................................................................... 58 17 Cash and cash equivalents .......................................................................................................... 68 18 Other assets and liabilities ........................................................................................................... 69 19 Trade and other receivables ......................................................................................................... 70 20 Inventories .................................................................................................................................... 71 21 Provisions ..................................................................................................................................... 72 22 Issued capital and reserves .......................................................................................................... 75 23 Dividends paid and proposed ....................................................................................................... 76 24 Related parties ............................................................................................................................. 77 25 Risks, commitments, contingencies and uncertainties ................................................................. 85 26 Events after the reporting period .................................................................................................. 90 VEON Holdings B.V. | Special purpose consolidated financial statements as of and for the year ended December 31, 2017 2 CONSOLIDATED INCOME STATEMENT for the year ended December 31 Note 2017 2016 (In millions of U.S. dollars, except per share amounts) Service revenues 9,106 8,554 Sale of equipment and accessories 244 184 Other revenues 126 94 Total operating revenues 7 9,476 8,832 Service costs (1,883) (1,771) Cost of equipment and accessories (260) (216) Selling, general and administrative expenses (3,591) (3,418) Depreciation 14 (1,451) (1,436) Amortization 15 (528) (493) Impairment loss 9 (66) (192) Loss on disposals of non-current assets (24) (20) Total operating expenses (7,803) (7,546) Operating profit 1,673 1,286 Finance costs (892) (821) Finance income 98 130 Other non-operating losses, net 10 (146) (70) Share of (loss) / profit of joint ventures and associates 13 (412) 48 Impairment of joint ventures and associates 13 (110) (99) Net foreign exchange (loss) / gain * (77) 157 Profit before tax 134 631 Income tax expense 11 (478) (540) (Loss) / profit for the year from continuing operations (344) 91 Gain on disposal of discontinued operations, net of tax 5 - 46 (Loss) / profit for the period (344) 137 Attributable to: The owners of the parent (continuing operations) (331) - The owners of the parent (discontinued operations) - 46 Non-controlling interest (13) 91 (344) 137 * Currency liberalization in Uzbekistan has had a significant impact on foreign currency translation of Uzbekistan operations, refer to Note 1 for further information. The accompanying notes are an integral part of these special purpose consolidated financial statements. VEON Holdings B.V. | Special purpose consolidated financial statements as of and for the year ended December 31, 2017 3 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME for the year ended December 31 Note 2017 2016 (In millions of U.S. dollars) (Loss) / profit for the period (344) 137 Items that may be reclassified to profit or loss (net of tax, see Note 11) Net movement on cash flow hedges 16 4 (2) Share of other comprehensive loss of joint ventures 13 (12) - Foreign currency translation * 22 (638) 116 Other (10) 10 Other comprehensive (loss) / profit for the period, net of tax (656) 124 Total comprehensive (loss) / income for the period, net of tax (1,000) 261 Attributable to: The owners of the parent (908) 182 Non-controlling interests (92) 79 (1,000) 261 * Currency liberalization in Uzbekistan has had a significant impact on foreign currency translation of Uzbekistan operations, refer to Note 1 for further information. The accompanying notes are an integral part of these special purpose consolidated financial statements. VEON Holdings B.V. | Special purpose consolidated financial statements as of and for the year ended December 31, 2017 4 CONSOLIDATED STATEMENT OF FINANCIAL POSITION as of December 31 Note 2017 2016 (In millions of U.S. dollars) Assets Non-current assets Property and equipment 14 6,086 6,713 Intangible assets 15 2,125 2,225 Goodwill 9 4,394 4,696 Investments in joint ventures and associates 13 1,921 2,179 Deferred tax assets 11 272 343 Non-current income tax advance 11 28 25 Other financial assets 16 34 917 Other assets 18 31 29 Total non-current assets 14,891 17,127 Current assets Inventories 20 72 125 Trade and other receivables 19 812 787 Other assets 18 374 425 Current income tax assets 11 230 169 Other financial assets 16 1,275 323 Cash and cash equivalents 17 1,253 2,312 Total current assets 4,016 4,141 Assets classified as held for sale 5 533 - Total assets 19,440 21,268 Equity and liabilities Equity Equity attributable to equity owners of the parent 22 4,530 7,479 Non-controlling interests (425) 82 Total equity 4,105 7,561 Non-current liabilities Financial liabilities 16 10,039 7,625 Provisions 21 100 101 Other liabilities 18 53 44 Deferred tax liabilities 11 376 331 Total non-current liabilities 10,568 8,101 Current liabilities Trade and other payables 1,830 1,999 Other liabilities 18 1,305 1,195 Other financial liabilities 16 1,143 1,915 Current income tax payables 48 55 Provisions 21 391 442 Total current liabilities 4,717 5,606 Liabilities associated with assets held for sale 5 50 - Total equity and liabilities 19,440 21,268 The accompanying notes are an integral part of these special purpose consolidated financial statements. VEON Holdings B.V. | Special purpose consolidated financial statements as of and for the year ended December 31, 2017 5 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the year ended December 31, 2017 Attributable to equity owners of the parent Number of Other Foreign Non- shares Issued Capital capital Accumulated currency controlling Total (In millions of U.S. dollars) Note outstanding capital Surplus reserves deficit translation Total interests equity As of January 1, 2017 30,099,998 39 15,581 270 (3,496) (4,915) 7,479 82 7,561 Loss for the period - - - (331) - (331) (13) (344) Other comprehensive loss - - (19) - (558) (577) (79) (656) Total comprehensive
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