15.

Cash and cash equivalents


	December 31, 2018			December 31, 2017
Cash on hand		8			7
Cash at banks, including
— in Russian rubles		360			617
— in U.S. dollars		766			1,377
— in euro		596			305
— in other currencies		164			146

Total cash and cash equivalents		1,894			2,452

Less allowance for expected credit losses		(91	)		—

Total cash and cash equivalents, net		1,803			2,452

For the purpose of the consolidated statement of cash flows, bank overdrafts are deducted from cash and cash equivalents in the amount of RUB 1,423 million and RUB 1,229 million as of December 31, 2018 and 2017, respectively. As of December 31, 2018 and 2017, the Group had short-term deposits included in cash at banks of RUB 494 million and 1,062, respectively. As of December 31, 2018 and 2017, the Group had available RUB 573 million and RUB 475 million, respectively, of undrawn committed borrowing facilities.

Reconciliation between the changes in liabilities arising from financing activities including both changes arising from cash flows and non-cash changes:


	Loans and borrowings			Finance lease liabilities			Deferred payments for acquisition of assets			Put option of Gazprombank		Other current financial liabilities			Deferred consideration paid for the acquisition of subsidiaries in prior periods
At December 31, 2015		495,982			13,988			—			—		—			14,799
Cash flows		(70,084	)		(5,217	)		—			34,300		—			(4,732	)
Foreign exchange movement		(25,303	)		(351	)		—			—		—			(2,035	)
Other changes, including interest		45,214			2,176			1,052			1,898		—			—
At December 31, 2016		445,809			10,596			1,052			36,198		—			8,032
Cash flows		(42,480	)		(4,801	)		(455	)		—		—			(3,652	)
Foreign exchange movement		(3,942	)		(67	)		—			—		—			(370	)
Changes in fair value		—			—			—			—		(81	)		—
Other changes, including interest		40,506			3,626			1,083			4,062		815			—
At December 31, 2017		439,893			9,354			1,680			40,260		734			4,010
Cash flows		(52,951	)		(3,892	)		(629	)		—		(442	)		(3,968	)
Foreign exchange movement		24,167			83			—			—		—			339
Changes in fair value		—			—			—			—		(292	)		—
Other changes, including interest		7,723			2,748			379			3,796		—			—
At December 31, 2018		418,832			8,293			1,430			44,056		—			381

The table above does not include dividends paid of RUB 1,394 million, RUB 978 million and RUB 7 million, acquisition of non-controlling interests in subsidiaries of RUB nil million, RUB 3,358 million and RUB nil million and fines and penalties on overdue finance leases of RUB 10 million, RUB 13 million and RUB 129 million for the year ended December 31, 2018, 2017 and 2016, respectively. The amounts presented in other changes are primarily attributable to interest accrued of RUR 36,660 million, RUB 41,528 million and RUB 45,664 million for the year ended December 31, 2018, 2017 and 2016, respectively (Note 25.5), and effect of restructuring of loans and finance leases of RUB 33,514 million, RUB 264 million and RUB 992 million for the year ended December 31, 2018, 2017 and 2016, respectively (Note 25.4).