Summarised statements of profit (loss) and other comprehensive income for 2018:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Revenue from contracts with customers		32,251			24,084			124,372			88			25,899			9,989			16,549			21,173
Cost of sales		(18,123	)		(12,077	)		(101,829	)		(47	)		(24,095	)		(6,222	)		(13,131	)		(19,392	)
Total selling, distribution and operating expenses, net		(9,064	)		(11,894	)		(11,988	)		(170	)		(1,867	)		(4,250	)		(1,099	)		(2,498	)
Total other income and (expense), net		(4,514	)		343			(5,114	)		722			1,034			2,103			2,090			(1,097	)

Profit (loss) before tax		550			456			5,441			593			971			1,620			4,409			(1,814	)
Income tax (expense) benefit		(1,707	)		(94	)		1,443			(115	)		(34	)		46			(109	)		228

(Loss) profit for the year from continuing operations		(1,157	)		362			6,884			478			937			1,666			4,300			(1,586	)

Total comprehensive (loss) income		(1,157	)		362			6,884			478			937			1,666			4,300			(1,586	)

Attributable to non-controlling interests		12			101			345			76			83			166			269			(154	)
Dividends paid to non-controlling interests		—			—			—			—			—			—			—			—

Summarised statements of profit (loss) and other comprehensive income for 2017:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Revenue from contracts with customers		31,993			22,418			118,557			102			24,206			11,492			12,725			18,696
Cost of sales		(18,173	)		(10,754	)		(102,398	)		(24	)		(21,464	)		(6,136	)		(10,089	)		(16,199	)
Total selling, distribution and operating expenses, net		(7,844	)		(11,182	)		(11,894	)		(184	)		(1,634	)		(5,576	)		(909	)		(3,486	)
Total other income and (expense), net		12,769			340			(506	)		531			379			2,913			1,382			(906	)

Profit (loss) before tax		18,745			822			3,759			425			1,487			2,693			3,109			(1,895	)
Income tax (expense) benefit		(718	)		(170	)		544			(85	)		(91	)		212			(144	)		194

Profit (loss) for the year from continuing operations		18,027			652			4,303			340			1,396			2,905			2,965			(1,701	)

Total comprehensive income (loss)		18,027			652			4,303			340			1,396			2,905			2,965			(1,701	)

Attributable to non-controlling interests		103			182			256			54			114			281			183			(170	)
Dividends paid to non-controlling interests		198			—			—			—			—			—			—			—

Summarised statements of profit (loss) and other comprehensive income for 2016:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Revenue from contracts with customers		27,171			20,695			107,119			16			22,718			8,782			12,471			14,357
Cost of sales		(18,115	)		(10,518	)		(84,441	)		(8	)		(20,311	)		(6,064	)		(9,908	)		(12,456	)
Total selling, distribution and operating expenses, net		(6,284	)		(9,865	)		(11,261	)		13			(1,746	)		(3,029	)		(1,035	)		(1,254	)
Total other income and (expense), net		3,995			274			1,209			530			(640	)		2,742			756			(476	)

Profit before tax		6,767			586			12,626			551			21			2,431			2,284			171
Income tax (expense) benefit		(592	)		(128	)		297			(27	)		29			25			(170	)		266

Profit for the year from continuing operations		6,175			458			12,923			524			50			2,456			2,114			437

Total comprehensive income		6,175			458			12,923			524			50			2,456			2,114			437

Attributable to non-controlling interests		241			128			757			83			4			245			132			44
Dividends paid to non-controlling interests		—			—			—			—			—			—			—			—

Summarised statements of financial position as of December 31, 2018:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Current assets		49,771			3,735			38,571			1,507			9,594			13,863			10,217			5,171
Non-current assets		81,868			4,187			174,639			6,201			6,442			23,221			19,139			1,803
Current liabilities		(101,714	)		(2,757	)		(176,114	)		(108	)		(4,751	)		(2,336	)		(4,870	)		(12,765	)
Non-current liabilities		(40,888	)		(31	)		(4,921	)		(204	)		(141	)		(917	)		(137	)		(1,987	)

Total equity		10,963			(5,134	)		(32,175	)		(7,396	)		(11,144	)		(33,831	)		(24,349	)		7,778

Attributable to:
Equity shareholders of Mechel PAO		11,157			(3,706	)		(30,314	)		(6,223	)		(10,182	)		(30,462	)		(22,837	)		7,010
Non-controlling interests		(194	)		(1,428	)		(1,861	)		(1,173	)		(962	)		(3,369	)		(1,512	)		768

Summarised statements of financial position as of December 31, 2017:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Current assets		43,303			3,492			44,440			7,245			10,104			11,111			11,005			4,958
Non-current assets		86,396			4,158			86,353			—			6,810			23,006			15,958			2,880
Current liabilities		(136,469	)		(2,804	)		(99,119	)		(135	)		(6,502	)		(1,599	)		(6,700	)		(12,059	)
Non-current liabilities		(4,019	)		(76	)		(5,252	)		(192	)		(145	)		(390	)		(160	)		(1,981	)

Total equity		10,789			(4,770	)		(26,422	)		(6,918	)		(10,267	)		(32,128	)		(20,103	)		6,202

Attributable to:
Equity shareholders of Mechel PAO		10,990			(3,443	)		(24,913	)		(5,820	)		(9,383	)		(28,929	)		(18,856	)		5,587
Non-controlling interests		(201	)		(1,327	)		(1,509	)		(1,098	)		(884	)		(3,199	)		(1,247	)		615

Summarised cash flow information for the year ended December 31, 2018:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Operating		13,152			193			13,015			(264	)		(1,891	)		1,325			3,950			1,647
Investing		547			(97	)		(76,283	)		264			1,870			(1,003	)		(1,163	)		(89	)
Financing		(13,651	)		(99	)		63,200			—			(169	)		(322	)		(2,829	)		(1,604	)

Increase (decrease) in cash and cash equivalents, net		48			(3	)		(68	)		—			(190	)		—			(42	)		(46	)

Summarised cash flow information for the year ended December 31, 2017:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Operating		3,434			112			8,036			(211	)		(1,221	)		500			560			751
Investing		8,008			(38	)		(2,950	)		210			1,477			(329	)		949			73
Financing		(11,445	)		(45	)		(4,826	)		—			(323	)		(172	)		(1,590	)		(755	)

(Decrease) increase in cash and cash equivalents, net		(3	)		29			260			(1	)		(67	)		(1	)		(81	)		69

Summarised cash flow information for the year ended December 31, 2016:


	SKCC and subsidiaries			KPSC			CMP			SUNP			BMP			KMP			USP			Izhstal
Operating		14,923			707			14,900			806			(491	)		86			2,119			987
Investing		25,989			(554	)		(8,035	)		(806	)		398			310			(1,226	)		(33	)
Financing		(41,114	)		200			(6,418	)		—			151			(396	)		(839	)		(949	)

(Decrease) increase in cash and cash equivalents, net		(202	)		353			447			—			58			—			54			5