Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income From Continuing Operations, Before Income Tax and Discontinued Operations Attributable to Different Jurisdictions

(Loss) income from continuing operations, before income tax and discontinued operations attributable to different jurisdictions was as follows:

	Years ended December 31,
	2013			2012			2011
Russia		(608,551	)		(617,919	)		1,419,818
Switzerland		(583,963	)		2,394			(57,874	)
British Virgin Islands		38,129			16,808			5,467
Romania		(87,006	)		(340,988	)		(161,294	)
Lithuania		1,048			(10,832	)		(1,542	)
Kazakhstan		(4,524	)		(13,107	)		10,558
USA		(101,977	)		(114,985	)		36,397
Other		(163,910	)		212,428			(53,845	)
Total		(1,510,754	)		(866,201	)		1,197,685

Schedule of Income Tax Benefit or Expense, by Jurisdiction

	Years ended December 31,
	2013			2012			2011
Current income tax expense (benefit)
Russia		106,032			238,207			320,700
Switzerland		312			(4,369	)		8,919
Romania		—			(94	)		1,153
Lithuania		—			—			—
Kazakhstan		—			—			700
USA		(527	)		8			31
Other		3,061			6,812			15,355
		108,878			240,564			346,858
Deferred income tax expense (benefit)
Russia		4,120			16,193			18,414
Switzerland		(2,187	)		1,434			(999	)
Romania		—			(14,450	)		(592	)
Lithuania		6			(116	)		234
Kazakhstan		195			327			294
USA		(54,430	)		(54,773	)		2,052
Other		(2,940	)		3,666			(49	)
		(55,236	)		(47,719	)		19,354
Total income tax expense		53,642			192,845			366,212

Reconciliation Between Income Tax (Benefit) Computed by Russian Statutory Rates to Financial Statements

The reconciliation between the income tax (benefit) expense computed by applying the Russian enacted statutory tax rates to the income from continuing operations before tax and non-controlling interest, to the income tax expense reported in the financial statements is as follows:

	Years ended December 31,
	2013			2012			2011
Theoretical income tax (benefit) expense computed on income before taxes at Russian statutory rate (20%)		(302,151	)		(173,240	)		239,537
Effects of other jurisdictions and permanent differences:
Non-deductible expenses and non-taxable income, net		135,599			240,708			11,905
Social expenditures		4,629			3,822			9,331
Change in valuation allowance		185,675			123,758			71,928
Change in unrecognized tax benefits under ASC 740		61,230			17,598			(2,285	)
Different tax rates in foreign jurisdictions		(20,448	)		(15,370	)		8,324
Fines and penalties related to taxes		631			5,988			2,122
Change in tax rate and tax legislation		(5,125	)		(7,976	)		(4,135	)
Effect from intragroup transactions		—			—			28,002
Effect from disposal of subsidiaries		16,874			—			—
Other permanent differences		(23,272	)		(2,443	)		1,483
Income tax expense, as reported		53,642			192,845			366,212

Schedule of Deferred Tax Assets, Net and Liability

The amounts reported in the accompanying consolidated financial statements consisted of the following:

	December 31, 2013			December 31, 2012
Deferred tax assets, current:
Inventory		8,163			13,791
Net operating loss carry-forwards		3,252			61,170
Bad debt allowance		11,083			6,416
Timing difference in cost recognition		29,202			20,698
Accrued liabilities		11,803			10,004
Vacation provision		2,269			2,512
Other		5,973			5,859
Total deferred tax asset, current		71,745			120,450
Valuation allowance for deferred tax assets, current		(4,444	)		(62,254	)
Total deferred tax asset net of valuation allowance, current		67,301			58,196
Deferred tax assets, non-current:
Net operating loss carry-forwards		829,809			621,694
Asset retirement obligation		4,773			8,212
Property, plant and equipment		29,112			62,221
Pension obligations		19,317			19,579
Other		5,164			3,667
Total deferred tax assets, non-current		888,175			715,373
Valuation allowance for deferred tax assets, non-current		(598,998	)		(484,144	)
Total deferred tax asset net of valuation allowance, non-current		289,177			231,229
Total deferred tax asset, net		356,478			289,425

	December 31, 2013		December 31, 2012
Deferred tax liabilities, current:
Timing difference in revenue recognition		2,146		5,399
Timing difference in cost recognition		4,995		6,941
Inventories		43,646		37,518
Bad debt allowance		6,621		9,258
Other		12,696		9,312
Total deferred tax liabilities, current		70,104		68,428
Deferred tax liabilities, non-current:
Property, plant and equipment		404,248		406,445
Mineral licenses		929,139		969,278
Timing difference in cost recognition		3,057		825
Other		30,486		18,546
Total deferred tax liabilities, non-current		1,366,930		1,395,094
Total deferred tax liability		1,437,034		1,463,522

Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Income Tax Benefits

The reconciliation of the beginning and ending amount of unrecognized income tax benefits, net of interest and penalties, is as follows:

	2013			2012
Unrecognized income tax benefits at the beginning of year		16,703			1,752
Increases as a result of tax positions taken during a prior period		52,567			—
Increases as a result of tax positions taken during the current period		—			14,537
Decreases as a result of tax positions taken during the current period		(1,806	)		—
Translation difference		(2,921	)		414
Unrecognized income tax benefits at the end of year		64,543			16,703