With independent auditor’s report

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)
30
6. 
Discontinued operation and assets classified as held for distribution to the shareholder
(continued)
Discontinued operation (Loss of control over “Uztransgaz” JSC) (2018) (continued)
As of the date of loss of control, net assets of “Uztransgaz” JSC are as follows:
On 27 December
2018
Assets
Current assets
Cash and cash equivalents
495
Trade receivables
8,016
Advances paid
177
Inventories
1,029
Income tax prepaid
314
Other current assets
113
Total current assets
10,144
Non-current assets
Property, plant and equipment
21,216
Investments in joint ventures and associates
15
Other non-current assets
216
Total non-current assets
21,447
Liabilities
Current liabilities
Trade and other payables
19,208
Borrowings
2,675
Provisions
13
Total current liabilities
21,896
Non-current liabilities
Borrowings
2,041
Provisions
358
Deferred income tax liabilities
721
Total non-current liabilities
3,120
Net assets
6,575
Net cash flows from discontinued operation:
For the period
from 1 January
till 27 December
2018
Operating activities
3,891
Investing activities
668
Financing activities
(4,556)
Net cash flows
3
In 2018, the Group recognized its share in “Uztransgaz” JSC as investments in associated company at fair
value as of the date of loss of control
(Note 17)
.
Difference in the amount of UZS 15,598 billion, between the book value of the disposed net assets
(UZS 6,575 billion), non-controlling interest (UZS 8,673 billion) and fair value of investments in associated
company (UZS 13,500 billion), was recognized in equity.

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