In order to execute provision 6 of part 1 of federal law “On consolidated financial statements” the Government of the Russian Federation issued order No. 2176-r dated 27.10.2015 that established the list of federal state unitary enterprises obliged to prepare and publish their consolidated financial statements. FSUE “Rosmorport” has been included in the list.

The federal law interprets consolidated financial statements as consolidated information that reflects financial situation, financial performance and their changes in a company, which, according to the International Financial Reporting Standards (IFRS), is determined as a group with other companies and (or) foreign companies.

To prepare consolidated financial statements FSUE “Rosmorport” is currently gathering “Rosmorport” group that includes FSUE “Rosmorport” itself with its 16 branches, three subsidiaries, in which it holds 100 % of shares (LLC “Onezhsky shipyard”, LLC “RMP-Taman” and LLC “RMP-Service”), OJSC “Lenmorniiproject”, in which it holds 83,653 % of all voting shares, and also two companies (LLC “Taman Ferries” and LLC “Taman Logistics”), in which it holds 50 % of shares.

Obligation for FSUE “Rosmorport” to prepare and publish its consolidated financial statements established by federal law “On consolidated financial statements” arises from 2016 annual report, in other words, from the year next to that when it was included in the corresponding list of companies. Nevertheless, the enterprise has been preparing and publishing consolidated financial statements of  “Rosmorport” group since 2013, i.e. before it had been included in the list by the abovementioned order. All the reports are available on the FSUE “Rosmorport” official website in section “Reports”.