Annual Report & Accounts 2010
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Severstal Annual Report 2010 Home > Financial Statements > Notes to the Consolidated Financial Statements
Independent Auditors' Report Consolidated Income Statements Consolidated Statements of Comprehensive Income Consolidated Statements of Financial Position Consolidated Statements of Cash Flows Consolidated Statements of Changes in Equity Notes to the Consolidated Financial Statements

OAO Severstal and Subsidiaries
Notes to the Consolidated Financial Statements

1. Operations

2. Basis for preparation of the consolidated financial statements

3. Summary of the principal accounting policies

4. Revenue

5. Staff costs

6. Net loss from securities operations

7. Net other operating (expenses)/income

8. Impairment of non-current assets

9. Net other non-operating (expenses)/income

10. Taxation

11. Related party transactions

12. Related party balances

13. Cash and cash equivalents

14. Short-term bank deposits

15. Short-term financial investments

16. Trade accounts receivable

17. Inventories

18. Other current assets

19. Long-term financial investments

20. Investments in associates and joint ventures

21. Property, plant and equipment

22. Intangible assets

23. Debt finance

24. Other current liabilities

25. Retirement benefit liabilities

26. Other non-current liabilities

27. Share capital

28. Discontinued operations and assets held for sale

29. Subsidiaries, associates and joint ventures

30. Segment information

31. Financial instruments

32. Commitments and contingencies

33. Subsequent events
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