| Subject | English | Russian |
| gen. | IFRS Transition Date | дата перехода на МСФО (Aiduza) |
| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | подготовка баланса для перехода на МСФО (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |