网宿科技:CDNvideo LLC审计报告

CDNvideo LLC & Subsidiaries
Independent Auditor’s Report of
Special Purpose Financial Statements
for the Year ended 31 December 2021
and the 9 Months Ended 30 September
2022
CDNvideo LLC 及其子公司截至2021年12月31日的年度和截至2022年9月30日的9
个月的特殊目的财务报表的独立审计师报告CDNVIDEO LLC
TABLE OF CONTENTS
Page
STATEMENT OF MANAGEMENT’S RESPONSIBILITIES FOR THE PREPARATION
AND APPROVAL OF SPECIAL PURPOSE FINANCIAL STATEMENTS 1-2管理层对编制和批准特殊目的财务报表的责任声明及特殊目的财务报表的编制和批准
INDEPENDENT AUDITOR’S REPORT 3-6独立审计师报告
SPECIAL PURPOSE FINANCIAL STATEMENTS:特殊目的财务报表
Statements of comprehensive income 7损益表
Statements of financial position 8-9资产负债表
Notes to the special purpose financial statements 10-34
特殊目的财务报表附注CDNVIDEO LLC AND SUBSIDIARIES
STATEMENT OF MANAGEMENT’S RESPONSIBILITIES FOR THE PREPARATION AND
APPROVAL OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND 9 MONTHS ENDED 30 SEPTEMBER 2022管理层对编制和批准特殊目的财务报表的责任声明截至2021年12月31日的年度和截至2022年9月30日的9个月的财务报表
Management is responsible for the preparation of the special purpose financial statements of CDNvideo
LLC and his Subsidiaries (hereinafter the “Group”) as of 30 September 2022 31 December 2021 and 1
January 2021 for the year ended 31 December 2021 and the 9 months ended 30 September 2022 in
accordance with the basis of accounting set out in Note 2 to the special purpose financial statements
(collectively – the “Special purpose financial statements”).管理层负责按照特殊目的财务报表附注 2 中规定的会计基础，编制 CDNvideo LLC 及其子公司（以下简称"集团"）截至2021年12月31日的年度和2022年9月30日的9个月的特殊目的
财务报表（统称"特殊目的财务报表"）。
In preparing the Special purpose financial statements management is responsible for:
在编制特殊目的财务报表时，管理层负责Properly selecting and applying accounting policies;正确地选择和应用会计政策
Presenting information including accounting policies in a manner that provides relevant reliable
comparable and understandable information;
以提供相关、可靠、可比较和可理解的信息的方式呈现信息，包括会计政策Making an assessment of the Company’s ability to continue as a going concern.对公司持续经营的能力做出评估
Management is also responsible for:管理层还负责
Designing implementing and maintaining an effective and sound system of internal controls;
设计、实施和维持一个有效和健全的内部控制系统
Maintaining adequate accounting records that are sufficient to show and explain the Company’s
transactions and disclose with reasonable accuracy at any time the consolidated financial position of
the Company and which enable them to ensure that the Special purpose financial statements of the
Company comply with the basis of accounting set out in Note 2 to the Special purpose financial
statements;
保持足够的会计记录，足以显示和解释公司的交易，并在任何时候合理准确地披露公司的综合财务状况，使他们能够确保公司的特殊目的财务报表符合特殊目的财务报表附注2中的会计基础。
Maintaining statutory accounting records in compliance with legislation and accounting standards of
the countries of the Company’s activities;
保持法定会计记录，以符合公司活动所在国的立法和会计准则。
Taking such steps as are reasonably available to them to safeguard the assets of the Company; and
采取合理可用的步骤，保护公司的资产；以及Preventing and detecting fraud and other irregularities.防止和发现欺诈和其他违规行为
The Special purpose financial statements of the Company for the year ended 31 December 2021 and the 9
months ended 30 September 2022 were approved by management on 23 December 2022.公司截至2021年12月31日的年度和截至2022年9月30日的9个月的特殊目的财务报表已于
2022年12月23日获得管理层批准。
On behalf of the Management:
1谨代表管理层
__________________________________________________________
Yaroslav Gorodetsky Olesya Gorodetskaya
General director Finance director董事总经理财务总监
CDNvideo LLC CDNvideo LLC
2Independent Auditor’s Report
独立审计师报告
To: Hong Kong Wangsu Science & Technology Company Limited
呈：香港网宿科技有限公司
Opinion
We have audited the special purpose financial statements of CDN-video LLC (further – the “Company”) and its
subsidiaries (hereinafter – the Group) prepared in accordance with the principles of Group accounting policies
based on International Financial Reporting Standards (hereinafter – IFRS) and comprise the statements of
financial position as at 30 September 2022 31 December 2021 and 1 January 2021 and the related statements
of comprehensive income for the year ended 31 December 2021 and the 9 months ended 30 September 2022
and notes to the special purpose financial statements including a summary of significant accounting policies
(collectively – the “Special purpose financial statements”).In our opinion the accompanying Special purpose financial statements present fairly in all material respects
the financial position of the Group as at 30 September 2022 31 December 2021 its financial performance for
the year then ended in accordance with the principles of Group accounting policies based on International
Financial Reporting Standards审计意见
我们审计了 CDN-video LLC（以下简称 "公司"）及其子公司（以下简称 "集团"）的特殊目的财务报表，这些报表是根据基于国际财务报告准则（以下简称 "IFRS"）的集团会计政策原则编制的，包括截至 2022年 9月30日的资产负债表、截止2021年12月31日和2021年1月1日的资产负债表，以及截至2021年12月31日的年度和截至2022年9月30日的9个月的相关损益表，以及特殊目的财务报表附注，包括重要会计政策（统称为"特殊目的财务报表"）。
我们认为，所附的特殊目的财务报表在所有重大方面真实而公允地反映了集团于2022年9月30日和2021年12月31日的财务状况，以及截至该日止的财务表现及现金流量，符合基于国际财务报告准则的集团会计政策原则。
Basis for opinion
Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit
procedures of the Financial Statements section of our report. We are independent of the Group in accordance
with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (the
“IESBA Code”) and we have fulfilled our other ethical responsibilities in accordance with these requirements and
the IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis
for our conclusion.意见的基础我们在这些准则下的责任在我们报告的财务报表审计程序的审计师责任部分有进一步描述。根据国际会计师职业道德标准委员会的《专业会计师职业道德守则》（"IESBA 守则"），我们是独立于集团的，我们已经按照这些要求和 IESBA 守则履行了我们的其他道德责任。我们相信，我们所获得的证据是充分和适当的，可以为我们的结论提供依据。
Restriction on Use
This report is intended solely for use by Hong Kong Wangsu Science & Technology Company Limited in
connection with its use of the Special purpose financial statements of the Group for business combination
accounting. This report is not intended for the benefit of any third parties and we accept no responsibility or
liability to any party other than Hong Kong Wangsu Science & Technology Company Limited in respect of the
report. Should any third party take decisions based on the contents of the report the responsibility for such
decisions shall remain with those third parties.
3报告使用限制
本报告仅供香港网宿科技有限公司在使用本集团的特殊目的财务报表进行企业合并会计时使用。本报告的目的不是为了任何第三方的利益，我们不对香港网宿科技有限公司以外的任何一方就本报告承担任何责任或义务。如果任何第三方根据本报告的内容作出决定，这些决定的责任应由这些第三方承担。
Responsibilities of Management and Those Charged with Governance for
the Special Purpose Financial Statements
Management is responsible for the preparation of the Special purpose financial statements in accordance with
the basis of accounting set out in Note 2 and for such internal control as management determines is necessary
to enable the preparation of special purpose financial statements that are free from material misstatement
whether due to fraud or error.In preparing the Special purpose financial statements management is responsible for assessing the Group’s
ability to continue as a going concern disclosing as applicable matters relating to going concern and using the
going concern basis of accounting unless management either intends to liquidate the Group or to cease
operations or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Group’s financial reporting process.管理层和负责治理的人对特殊目的财务报表的责任
管理层负责按照附注2所列的会计基础编制特殊目的财务报表，并负责进行管理层认为必要的内部控制，以使编制的特殊目的财务报表不存在由于欺诈或错误造成的重大错报。
在编制特殊目的财务报表时，管理层负责评估本集团持续经营的能力，披露（如适用）与持续经营有关的事项，并采用持续经营的会计基础，除非管理层打算清算本集团或停止经营，或除了这样做没有其他现实的选择。
公司管理层负责监督集团的财务报告过程。
Auditor’s Responsibilities for the Audit of the Special Purpose Financial
Statements
Our objectives are to obtain reasonable assurance about whether the Special purpose preliminary consolidated
financial statements as a whole are free from material misstatement whether due to fraud or error and to issue an
auditor’s report that includes our conclusion. Reasonable assurance is a high level of assurance but is not
guarantee that an audit procedures will always detect a material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if individually or in the aggregate they could reasonably be
expected to influence the economic decisions of users taken on the basis of these Special purpose financial
statements.审计师对特殊目的财务报表的审计责任
我们的目标是合理保证特殊目的初步合并财务报表整体上不存在由于欺诈或错误造成的重大错报，并出具包含我们结论的审计报告。合理保证是一种高水平的保证，但并不保证审计程序一定能发现存在的重大错报。错报可能来自欺诈或错误，如果单独或合计，可以合理地预期它们会影响用户在这些特殊目的财务报表基础上作出的经济决定，则被视为重大错报。
We exercise professional judgement and maintain professional skepticism throughout the audit procedures. We
also:我们在整个审计程序中作出专业判断并保持专业审慎态度。我们还Identify and assess the risks of material misstatement of the Special purpose financial statements whether
due to fraud or error design and perform audit procedures responsive to those risks and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve
collusion forgery intentional omissions misrepresentations or the override of control.
4识别和评估特别目的财务报表的重大错报风险，不论是由于欺诈还是错误，设计和执行针对这些风险
的审计程序，并获得充分和适当的审计证据，为我们的意见提供依据。未能发现因欺诈导致的重大错报的风险高于因错误导致的错报，因为欺诈可能涉及串通、伪造、故意遗漏、虚假陈述，或推翻控制。
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness
of the Group’s internal control.了解与审计有关的内部控制，以便设计适合具体情况的审计程序，但目的不是为了对集团内部控制的有效性发表意见。
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by management.评价所使用的会计政策是否恰当，以及管理层作出的会计估计和相关披露的合理性。
Conclude on the appropriateness of management’s use of the going concern basis of accounting and
based on the audit evidence obtained whether a material uncertainty exists related to events or conditions
that may significant doubt on Company’s ability to continue as a going concern. If we conclude that a
material uncertainty exists we are required to draw attention in our auditor’s report to the related
disclosures in the financial statements or if such disclosures are inadequate to modify our opinion. Our
conclusions are based on the evidence obtained up to the date of our auditor’s report. However future
events or conditions may cause the Group to cease to continue as a going concern.就管理层使用持续经营会计基础的适当性得出结论，并根据所获得的审计证据，就可能对公司持续经营的能力产生重大疑问的事件或条件是否存在重大不确定性得出结论。如果我们的结论是存在重大不确定性，我们必须在审计报告中提请注意财务报表中的相关披露，或者如果这些披露不充分，则修改我们的意见。我们的结论是基于截至我们的审计报告之日所获得的证据。然而，未来的事件或条件可能导致该集团不再继续作为一个持续经营机构。
We communicate with those charged with governance regarding among other matters the planned scope
and timing of the audit procedures and significant audit findings including any significant deficiencies in
internal control that we identify during our audit.我们就审计程序的计划范围和时间以及重要的审计结果，包括我们在审计过程中发现的内部控制的任何重大缺陷等事项与负责治理的人进行沟通。
Head on the audit resulting in this
independent auditor’s report on behalf of Antonov S.S. (audit qualification certificate No. 03-
the audit company power of attorney No. 001225 registration number (ORNZ 22006050030)
100/22 dated April 25 2022
出具此独立审计师报告的审计主管以独立授权书形式以代表审计事务所
授权书号码：100/22
授权书日期：2022年4月25日
Date of the independent auditor’s report:
23 December 2022
独立审计师报告日
2022年12月23日
5Audited entity Auditor
被审计单位审计师
Name: Name:名称名称
CDN-video LLC FBK LLC.Address of the legal entity within its location: Address of the legal entity within its location:审计单位地址注册所在地
7 Nobelya street Skolkovo Innovation Center 44/1 Myasnitskaya St Bldg 2AB Moscow 101990
Moscow city 143026 Russian Federation. Russian Federation.State registration: State registration:被审计单位注册州涉及单位注册所在州
The registration entry was made in the Unified State The registration entry was made in the Unified State
Register of Legal Entities on 19 March 2010 with the Register of Legal Entities on 24 July 2002 under
unified state register number 1107746205841. primary state registration number 1027700058286.Membership in a self-regulatory organization of
auditors:审计师自律组织成员
Primary number of registration entry in the register of
auditors and audit organizations of the self-regulatory
organization of auditors 11506030481.
6CDNVIDEO LLC
STATEMENTS OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)损益表截至2021年12月31日的年度和截至2022年9月30日的9个月
(除非另有说明，所有金额以千俄罗斯卢布为单位)
9 months ended 30 12 months ended 31
September 2022 December 2021
Description
2022年9个月2021年
报表项（截止9月30日）（截止12月31日）
Continuing operations持续经营
Revenue
485106466176
收入
Cost of sales (302 892) (325 463)营业成本
Gross profit 182 214 140 713毛利
Other production expenses
--其他制造费用
Selling expenses
(65646)(72795)销售费用
Administrative expenses
(44463)(57731)管理费用
Other operating income
412729
其他业务收入
Other operating expenses
(14655)(8826)其他业务支出
Operating profit 61 577 1 390营业利润
Interest expense
--利息费用
Other income
--其他收益
Other non-operating expenses
11427245
其他非经营性支出
Income from associate
70493616
联营公司分占收益
Exchange losses - -
汇兑损失--
Profit before tax
800535251
利润总额
Income tax expense (13 441) -所得税费用
PROFIT FOR THE YEAR
666125251
净利润
7CDNVIDEO LLC
STATEMENTS OF FINANCIAL POSITION
AT 30 SEPTEMBER 2022 31 DECEMBER 2021 AND 1 JANUARY 2021
(All amounts in thousands of Russian Rubles unless otherwise stated)资产负债表
截至2022年9月30日、2021年12月31日和2021年1月1日
(除另有说明外，所有金额以千俄罗斯卢布为单位)
30.09.202231.12.202101.01.2021
Description
报表项 IFRS IFRS IFRS
Assets
Non-current assets非流动资产
Property plant and equipment
637294257944009
物业、厂房及设备
Other intangible assets including Software development in
progress 40 346 48 035 30 997
其他无形资产，包括正在开发的软件Other non-current assets including investment in associate
1684168073191
其他非流动资产，包括对联营公司的投资Total non-current assets 120 916 97 421 78 197非流动资产总额
Current assets流动资产
Inventories存货
Trade and other receivables
649724060735847
应收账款及其他应收款
Other financial assets
---其他金融资产
Other assets
00-
其他资产
Cash and bank balances
518002765720112
现金及银行存款
Total current assets
1168346826456676
流动资产总额
Total assets
237750165685134873
资产总额
Equity and liabilities权益及负债
Capital and reserves资本及储备金
Share capital
(800)(800)(800)股本
Translation reserve
外币报表折算220(66)261
Additional paid-in capital
(149800)(149800)(149800)资本公积
Retained earnings
232625137860488
期初未分配利润
PL_Current year
(66612)(5251)(10535)当期净利润
Total equity
(193730)(104539)(100386)权益总额
8Non-current liabilities
非流动负债
Deferred tax liabilities
(2876)递延所得税负债
Total non-current liabilities (2 876) -非流动负债总额
Current liabilities流动负债
Trade and other payables
(21262)(44513)(25401)应付账款及其他应付款
Short-term borrowings短期借款
Other financial liabilities 0 0 -其他金融负债
Current tax liabilities
(8745)(1633)-应交税费
Provisions
(11137)(15000)(9086)应计开支
Other liabilities其他负债
Total current liabilities (41 144) (61 146) (34 487)流动负债总额
Total liabilities
(44020)(61146)(34487)负债总额
Total equity and liabilities
(237750)(165685)(134873)负债及所有者权益总额
9CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
1. GENERAL INFORMATION
These special purpose financial statements represent the financial position and results of CDNvideo LLC
(hereinafter the “Company”) and its subsidiaries (hereinafter – the Group).The Company was incorporated under the laws of the Russian Federation (hereinafter “Russia” or the “RF”) on
19 March 2010 with the unified state register number 1107746205841. Registered address is: 7 Nobelya street
Skolkovo Innovation Center Moscow city 143026 the RF. The principal place of business is the RF.The principal activity of the Group is the provision of content delivery network (CDN) services to clients in Russia
the Commonwealth of Independent States (CIS) and other countries. CDN services increase the speed of
customer’s websites mobile applications delivering customer’s video content or organizing customer’s
broadcasts including on-line. CDN is a globally distributed system of data centers that uses intelligent caching
and cache control options as well as content and network optimization to make customer’s websites and web-
based assets run faster enabling delivery of broadcast quality video.The shareholders’ structure as of 30 September 2022 31 December 2021 and 1 January 2021 is disclosed in
Note 17 “Share capital and additional paid-in capital”.As of 30 September 2022 31 December 2021 and 1 January 2021 the Company holds 100% shares of CDN-
Video Ukraine LLC an entity incorporated in Ukraine. The subsidiary’s balances and operations are insignificant.There were no acquisitions and disposals of businesses during the year ended 31 December 2021 or the 9 months
ended 30 September 2022.
1.一般信息
这些特殊目的财务报表代表 CDNvideo LLC（以下简称“公司”）及其子公司（以下简称集团）的财务状况和经营成果。
本公司于 2010 年 3 月 19 日根据俄罗斯联邦（以下简称“俄罗斯”或“RF”）法律成立，统一国家注册号为
1107746205841。注册地址：莫斯科市斯科尔科沃创新中心诺贝利亚街 7 号，邮编：143026，RF。主要营业地点是 RF。
本集团的主要活动是向俄罗斯、独立国家联合体（独联体）和其他国家的客户提供内容交付网络（CDN）服务。
CDN服务提高了客户网站、移动应用程序、交付客户视频内容或组织客户广播（包括在线广播）的速度。CDN是一个全球分布的数据中心系统，它使用智能缓存和缓存控制选项，以及内容和网络优化，以使客户的网站和基于web 的资产更快地运行，从而实现广播质量视频的交付。
截至2022年9月30日、2021年12月31日和2021年1月1日的股东结构见附注17“股本和资本公积”。
截至 2022 年 9 月 30 日、2021 年 12 月 31 日和 2021 年 1 月 1 日，公司持有在乌克兰注册成立的 CDN-VideoUkraine LLC 的 100%股份。该子公司的余额和运营不重大。
截至202112月31日的年度或截至2022年9月30日的9个月，未发生任何业务收购和处置。
2. Basis for preparation and Summary of significant accounting policies
These special purpose financial statements have been prepared for use by the shareholder Hong Kong Wangsu
Science & Technology Company Limited in business combination accounting for acquisition of the Company by
Wangsu Group. In connection with that purpose the financial statements have been prepared as at 30 September
2022 and for the 9 months then ended and contain only selected disclosures relevant to business combination
accounting.Apart from the above-indicated matters these special purpose financial statements have been prepared in
accordance with the measurement and recognition requirements of International Financial Reporting Standards
(“IFRS”) as issued by the International Accounting Standards Board (the “IASB”) and the Wangsu Group
accounting policy.The Company and its subsidiary prepare financial statements in compliance with the legislation requirements and
national standards of accounting of the Russian Federation and Ukraine respectively. Those accounting
standards substantially differ from IFRS. To present these special purpose financial statements in accordance
with the above-described basis of accounting adjustments have been made to the financial statements which
were prepared on the basis of national standards of accounting.
10CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
In preparation of the special purpose financial statements the Company’s management assumed that the
Company would continue as a going concern in the foreseeable future. Management had no intention nor need
to discontinue or significantly reduce the Company’s operations and therefore its obligations will be discharged
appropriately and assets would be realized in the due course of business.The special purpose financial statements have been prepared on the historical cost basis. Historical cost is generally
based on the fair value of the consideration given in exchange for goods and services.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date regardless of whether that price is directly observable or
estimated using another valuation technique. In estimating the fair value of an asset or a liability the Company takes
into account the characteristics of the asset or liability if market participants would take those characteristics into
account when pricing the asset or liability at the measurement date.Significant accounting policies are presented below.
2.编制和汇总重要会计政策的依据
这些特殊目的财务报表是为股东香港网宿科技有限公司在网宿集团收购公司的企业合并会计中使用而编制的。为此，截至2022年9月30日以及截至该日的9个月，财务报表已编制完毕，仅包含与企业合并会计相关的选定披露。
除上述事项外，这些特殊目的财务报表是根据国际会计准则委员会（“IASB”）发布的《国际财务报告准则》（“IFRS”）的计量和确认要求以及网宿集团的会计政策编制的。
公司及其子公司分别按照俄罗斯联邦和乌克兰的立法要求和国家会计标准编制财务报表。这些会计准则与 IFRS有很大不同。为了按照上述会计基础编制这些特殊用途财务报表，对根据国家会计准则编制的财务报表进行了调整。
在编制特殊目的财务报表时，公司管理层假设公司将在可预见的未来继续经营。管理层无意也无需中断或大幅减少公司的运营，因此，其义务将得到适当履行，资产将在适当的业务过程中变现。
特殊目的财务报表是以历史成本为基础编制的。历史成本通常基于商品和服务交换对价的公允价值。
公允价值是指在计量日，在市场参与者之间的有序交易中，出售资产或转移负债所收到的价格，无论该价格是直接可观察到的还是使用另一种估值技术估计的。在估计资产或负债的公允价值时，如果市场参与者在计量日对资产或负债定价时会考虑这些特征，则公司会考虑资产或负债特征。
重要会计政策如下。
Functional and presentation currency
The Company’s functional and presentation currency is the Russian Ruble (“RUB”) the national currency of
Russian Federation the primary economic environment where the Company performs its business. Functional
currency of the Company’s Ukrainian subsidiary is the Ukrainian Hryvnia (“UAH”).Transactions in currencies other than the Company’s functional currency are initially recorded at the rates of
exchange prevailing on the dates of the transactions. Monetary assets and liabilities denominated in such
currencies are translated at the rates prevailing at the reporting date. Gains and losses arising on exchange are
included in profit or loss.功能货币和列报货币
公司的功能货币和列报货币为俄罗斯卢布（“RUB”），俄罗斯联邦的国家货币，是公司开展业务的主要经济环境。
公司乌克兰子公司的功能货币为乌克兰 Hryvnia（“UAH”）。
以本公司功能货币以外的货币进行的交易最初以交易日的现行汇率记录。以此类货币计价的货币资产和负债按报告日的现行汇率折算。汇兑损益计入损益。
The exchange rates of the Central Bank of Russia effective at 30 September 2022 31 December 2021 and 1
January 2021 were:
2022年9月30日、2021年12月31日和2021年1月1日生效的俄罗斯中央银行汇率为：
11CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
30 September 2022 31 December 2021 1 January 2021
2022年9月30日2021年12月31日2021年1月1日
Russian Rubles per 1 US Dollar 574130 742926 738757
Russian Rubles per 1 EURO 554064 840695 907932
Russian Rubles per 1 UAH 155448 272584 260711
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and is recorded without VAT.The Company provides the following services:
Content delivery network (CDN) services for corporate customers. Includes revenues generated under
agreements with corporate customers: media broadcasting video on demand internet-shops and other
companies. Services are invoiced within 10 days after the end of each month. Revenue is recognised at the
time when the services have been provided.Content delivery network (CDN) services for individuals paid in cash. Includes revenues from
individuals under the public offer for consideration received in advance. Revenue is recognized at the time
when the services have been provided.收入确认
收入按收到或应收对价的公允价值计量，不计入增值税。公司提供以下服务：
面向公司客户的内容交付网络（CDN）服务。包括根据与公司客户的协议产生的收入：媒体、广播、视频点播、互联网商店和其他公司。服务将在每月结束后的10天内开具发票。收入在提供服务时确认。
以现金支付的个人内容交付网络（CDN）服务。包括提前收到的公开报价中的个人收入。收入在提供服务时确认。
Machinery and equipment
Items of machinery and equipment are stated at acquisition cost less accumulated depreciation and impairment
losses if applicable.Additions to machinery and equipment are recorded at cost. Cost includes expenditure that is directly attributable
to the acquisition of the items. Subsequent costs including capital repairs are included in the asset’s carrying
amount or recognised as a separate asset as appropriate only when it is probable that future economic benefits
associated with the item will flow to the Company and the cost of the item can be measured reliably.Capitalized costs include major expenditures for improvements and replacements that extend the useful lives of
the assets or increase their revenue generating capacity. Repairs and maintenance expenditures that do not meet
the foregoing criteria for capitalization are charged to the profit or loss as incurred.
12CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
Depreciation is computed using the straight-line method over the economic useful lives of machinery and
equipment assessed to be 5 years. The estimated useful lives and depreciation method are reviewed at each year
end with the effect of any changes in estimates being accounted for on a prospective basis.设备
机器和设备项目按购置成本减去累计折旧和减值损失（如适用）列示。
机械和设备的增加按成本记录。成本包括直接归因于购买物品的支出。后续成本（包括资本维修）包括在资产的账面价值中，或视情况确认为单独资产，只有在与该项目相关的未来经济利益可能流入公司且该项目的成本能够可靠计量时。
资本化成本包括延长资产使用寿命或增加其创收能力的改进和更换的主要支出。不符合上述资本化标准的维修和维护支出在发生时计入损益。
折旧采用直线法计算机械和设备的经济使用寿命，估计为5年。估计使用寿命和折旧方法在每年年底进行审查，并在未来基础上说明估计中的任何变化的影响。
Intangible assets无形资产
Acquired intangible assets收购的无形资产
Intangible assets acquired separately are reported at cost less accumulated amortization and accumulated
impairment losses.单独收购的无形资产按成本减去累计摊销和累计减值损失列报。
Internally-generated intangible assets – development costs
Expenditure on research activities is recognised as an expense in the period in which it is incurred.An internally-generated intangible asset arising from development (or from the development phase of an internal
project) is recognised if and only if all of the following have been demonstrated:
The technical feasibility of completing the intangible asset so that it will be available for use or sale;
The intention to complete the intangible asset and use or sell it;
The ability to use or sell the intangible asset;
How the intangible asset will generate probable future economic benefits;
The availability of adequate technical financial and other resources to complete the development and to
use or sell the intangible asset; and
The ability to measure reliably the expenditure attributable to the intangible asset during its development.内部产生的无形资产——开发成本研究活动支出在发生期间确认为费用。
开发（或内部项目开发阶段）产生的内部产生的无形资产在以下所有情况均已证明的情况下才予以确认：
完成无形资产以使其可供使用或出售的技术可行性；
完成无形资产并使用或出售的意图；
使用或出售无形资产的能力；
无形资产如何产生未来可能的经济效益；
是否有足够的技术、财务和其他资源来完成开发和使用或出售无形资产；和在无形资产开发过程中可靠计量其支出的能力。
The amount initially recognized for internally-generated intangible assets is the sum of the costs incurred from the
date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated
intangible asset can be recognized development expenditure is recognized in profit or loss in the period in which it
is incurred.
13CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)内部产生无形资产的初始确认金额为无形资产首次满足上述确认标准之日起产生的成本之和。如果无法确认内部产生的无形资产，则开发支出在其发生期间计入损益。
Subsequent to initial recognition internally-generated intangible assets are reported at cost less accumulated
amortization and accumulated impairment losses on the same basis as intangible assets that are acquired
separately.初始确认后，内部产生的无形资产按照与单独收购的无形资产相同的基础，按成本减去累计摊销和累计减值损失进行报告。
The Company capitalizes compensation of employees involved in the development stage and third party services
directly attributable to developing or significant improving software used to provide CDN services to the Company’s
customers. Capitalization of software development costs begins upon establishment of technological feasibility and
ceases when the software product is available for general release. Technological feasibility is demonstrated by the
completion of a working model.公司将参与开发阶段的员工薪酬和直接归因于开发或显著改进用于向公司客户提供 CDN 服务的软件的第三方服务资本化。软件开发成本的资本化从技术可行性确定时开始，当软件产品可用于一般发布时停止。通过完成工作模型来证明技术可行性。
Amortization on both acquired intangible assets and software development costs is charged on a straight-line
basis over the assets’ estimated useful lives which range from 3 to 5 years. The estimated useful lives and
amortization method are reviewed at each year end with the effect of any changes in estimate being accounted
for on a prospective basis.收购的无形资产和软件开发成本的摊销在资产的预计使用寿命（3至5年）内按直线法进行。估计使用寿命和摊销方法在每年年底进行审查，并在预期基础上说明估计变化的影响。
Impairment of tangible and intangible assets
At each reporting date the Company reviews the carrying amounts of its tangible and intangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists the recoverable amount of the asset is estimated in order to determine the extent of the
impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset the
Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a
reasonable and consistent basis of allocation can be identified corporate assets are also allocated to individual
cash-generating units or otherwise they are allocated to the smallest group of cash-generating units for which
a reasonable and consistent allocation basis can be identified.Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use the
estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current
market assessments of the time value of money and the risks specific to the asset for which the estimates of
future cash flows have not been adjusted.有形和无形资产减值
在每个报告日，公司审查其有形和无形资产的账面价值，以确定是否有迹象表明这些资产遭受了减值损失。如果存在任何此类迹象，则估计资产的可收回金额，以确定减值损失的程度（如有）。如果无法估计单个资产的可收回金额，则本公司估计该资产所属的现金产生单位的可收回额。如果能够确定合理且一致的分配基础，则公司资产也会分配给各个现金产生单位，或者分配给能够确定合理而一致的分配依据的最小一组现金产生单位。
可收回金额是公允价值减去销售成本和使用价值的较高值。在评估使用价值时，使用税前折现率将估计的未来现金流折现为其现值，该折现率反映了当前市场对货币时间价值的评估以及未调整未来现金流估计的资产的特定风险。
Cash
Cash comprise readily available balances with banking institutions subject to an insignificant risk of changes in value.现金
现金包括银行机构随时可用的余额，其价值变动风险很小。
Loans and receivables including trade and other receivables
14CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted
in an active market. Loans and receivables (including trade and other receivables) are measured at amortized
cost using the effective interest method less any impairment. Interest income is recognized by applying the
effective interest rate except for short-term receivables when the effect of discounting is immaterial.贷款和应收款项，包括应收账款和其他应收款贷款和应收款项是非衍生金融资产，具有固定或可确定的付款，在活跃市场中没有报价。贷款和应收款（包括应收账款和其他应收款）采用实际利率法减去任何减值后按摊余成本计量。利息收入采用实际利率确认，但贴现影响不大的短期应收款除外。
Trade and other payables
Trade and other accounts payable including borrowings are stated at their nominal value except for long-term
payables which are measured at amortised cost using the effective interest method.应付账款和其他应付款
应付账款和其他应付账款（包括借款）按其名义价值列示，但长期应付账款除外，长期应付账项采用实际利率法按摊销成本计量。
Provisions
Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past
event it is probable that the Company will be required to settle the obligation and a reliable estimate can be made
of the amount of the obligation.The amount recognized as a provision is the best estimate of the consideration required to settle
the present obligation at the reporting date taking into account the risks and uncertainties surrounding the obligation.Where a provision is measured using the cash flows estimated to settle the present obligation its carrying amount
is the present value of those cash flows.应计开支
当公司因过去事件而承担当前义务（法定或推定义务），公司可能需要清偿该义务，并且可以对该义务的金额作出可靠估计时，确认应计开支。
确认为应计开支的金额是结算所需对价的最佳估计
报告日的当前义务，考虑到义务的风险和不确定性。如果应计开支是使用估计用于清偿当前债务的现金流量来计量的，其账面价值就是这些现金流量的现值。
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessee. All other leases are classified as operating leases.Operating lease payments are recognised as an expense on a straight-line basis over the lease term except
where another systematic basis is more representative of the time pattern in which economic benefits from the
leased asset are consumed.租赁
只要租赁条款将所有权的所有风险和报酬实质上转移给承租人，租赁就被归类为融资租赁。所有其他租赁均归类为经营租赁。
经营租赁付款在租赁期内按直线法确认为费用，除非另一个系统性基础更能代表租赁资产的经济利益被消耗的时间模式。
Taxes payable
The Company’s taxes payable are stated at their nominal values.应交税金公司的应交税款按其名义价值列示。
Retirement benefit costs
15CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
The Company contributes to the state pension medical and social insurance funds on behalf of all its current
employees. Any related expenses are recognized in the profit or loss as incurred. The Company does not maintain
any supplemental post-retirement benefit plans for its employees.退休福利成本
公司代表其所有现有员工向国家养老金、医疗和社会保险基金缴款。任何相关费用在发生时计入损益。公司不为其员工制定任何补充退休后福利计划。
Dividends declared
Dividends and related taxation thereon are recognized as a liability in the period in which they are declared and
become legally payable.Dividends are recognized at the date they are approved by the shareholders at the general meeting. Accumulated
profits legally distributable by the Company are based on amounts available for distribution in accordance with
applicable legislation and as reflected in the statutory financial statements of the Company. These amounts may
differ significantly from the amounts calculated on the basis of IFRS.宣布的股息股息和相关税费在其宣布并合法支付的期间被确认为负债。
股息在股东大会批准之日确认。公司可合法分配的累计利润基于适用法律规定的可分配金额，并反映在公司法定财务报表中。这些金额可能与根据 IFRS 计算的金额有很大差异。
3. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTYIn the application of the Company’s accounting policies which are described in Note 2 “Basis for preparation andsignificant accounting policies” management is required to make judgments estimates and assumptions about
the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and
associated assumptions are based on historical experience and other factors that are considered to be relevant.Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognized in the period in which the estimate is revised if the revision affects only that period or in the period
of the revision and future periods if the revision affects both current and future periods.Judgments that have the most significant effect on the amounts recognized in the financial statements and
estimates that can cause a significant adjustment to the carrying amount of assets and liabilities within the next
financial year include the following.
3.关键会计判断和估计不确定性的主要来源
在应用附注2“编制基础和重要会计政策”中所述的公司会计政策时，管理层需要对其他来源不明显的资产和负债的账面价值作出判断、估计和假设。估算和相关假设基于历史经验和其他相关因素。实际结果可能与这些估计值不同。
对估算和基本假设进行持续审查。如果会计估计的修订仅影响该期间，则在会计估计修订期间予以确认；如果会计估计修订同时影响当前和未来期间，则会计估计修订在修订期间和未来期间予以确认。
对财务报表中确认的金额有最重大影响的判断以及可能导致下一财政年度资产和负债账面金额发生重大调整的估计包括以下内容。
Capitalization of development costs
The Company capitalizes wages of employees involved into and third party services directly attributable to
developing or improving software application used to provide CDN services to the Company’s customers.Capitalization of software development costs begins upon establishment of technological feasibility and ceases
when the software product is available for general release. The establishment of technological feasibility and the
ongoing assessment of the recoverability of these costs require considerable judgement by management with
respect to software working model and software completion plan anticipated future revenue estimated economic
life changes in software and hardware technologies. Technological feasibility is demonstrated by completion of
software working model. The development stage involves software configuration coding testing and installation.开发成本资本化
公司将参与开发或改进用于向公司客户提供 CDN 服务的软件应用程序所直接导致的第三方服务的员工工资资本化。
软件开发成本的资本化从技术可行性确定时开始，当软件产品可用于一般发布时停止。技术可行性的确定和对这
16CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
些成本可回收性的持续评估需要管理层对软件工作模式和软件完成计划、预期未来收入、预计经济寿命、软件和
硬件技术的变化做出大量判断。软件工作模型的完成证明了技术的可行性。开发阶段包括软件配置、编码、测试和安装。
4. REVENUE
9 months ended
Year ended 31 December 2021
Customer profile 30 September 2022
Related parties within the group
1627516287
Third parties
468831449889
Total
485106466176
4、收入
2022年9个月
客户概况2021年（截止9月30日）集团关联方1627516287
第三方468831449889总计485106466176
17CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
5. COST OF SALES
9 months ended 30 Year ended 31
Cost Classification Vendor Class
September 2022 December 2021
Resource cost Related parties within the group - -
Resource cost External affiliated parties of the group 44 181 51 390
Resource cost Non-affiliate 183 157 214 399
Depreciation and amortization N/A 33 997 16 559
Salary and Bonus N/A 41 557 43 115
302892325463
Total
5、营业成本
2022年9个月
成本分类供应商分类2021年（截止9月30日）
资源费用集团关联方--资源费用集团外部关联合作方4418151390资源费用非关联合作方183157214399
折旧与摊销 N/A 33 997 16 559
工资薪金与奖金 N/A 41 557 43 115总计302892325463
6. SELLING EXPENSES
9 months ended 30 Year ended 31
Item
September 2022 December 2021
Salary and bonus 40 672 42 650
Rent and management fees 7 411 9 872
Social insurance 3 830 3 763
Advertising expenditure 2 273 7 508
Sales commission 2 904 6 135
BD provision expense 7 633 (117)
Others 923 2 984
Total 65 646 72 795
6、销售费用
2022年9个月
项目分类2021年（截止9月30日）工资薪金与奖金4067242650租金及管理费74119872社会保险38303763广告宣传费22737508销售佣金29046135
项目拓展准备金7633(117)其他9232984总计6564672795
7. ADMINISTRATIVE EXPENSES
9 months ended 30 Year ended 31
Item
September 2022 December 2021
Salary and bonus 25 905 30 343
Consultation and service fee 1 366 1 565
18CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
Social insurance 3 830 3 068
Staff education expenses 168 776
The membership fee 457 69
Cost of office 8 910 13 458
Others 3 827 8 452
Total 44 463 57 731
7、管理费用
2022年9个月
项目分类2021年（截止9月30日）工资薪金与奖金2590530343咨询服务费13661565社会保险38303068员工培训费168776会员费45769办公费891013458其他38278452总计4446357731
8. OTHER NON-OPERATING EXPENSES
9 months ended 30 Year ended 31
ITEMS
September 2022 December 2021
Exchange losses (11 427) (245)
Total (11 427) (245)
8、营业外支出
2022年9个月
项目分类2021年（截止9月30日）
外汇损失(11427)(245)
总计(11427)(245)
19CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
9. PROPERTY PLANT & EQUIPMENT
Office Electronic Dedicated
Items Total
furnitures devices devices
Cost：
Opening balance on 1 January 2021 1 334 2 445 118 184 121 963
Additions - 1 678 7 753 9 431
（1）Purchase - 1 678 7 753 9 431
（2）Transfer from construction in progress - - - -
（3）Merge& acquisition - - - -
（4）Others - - - -
Reduction (193) - - (193)
（1）Disposals (193) - - (193)
（2）Others - - - -
Ending balance on 31 December 2021 1 141 4 123 125 937 131 201
Additions - 730 16 242 16 972
（1）Purchase - 730 16 242 16 972
（2）Transfer from construction in progress - - - -
（3）Merge& acquisition - - - -
（4）Others - - - -
Reduction - - (493) (493)
（1）Disposals - - (493) (493)
（2）Others - - - -
Ending balance on 30 September 2022 1 141 4 853 141 686 147 680
Depreciation
Opening balance on 1 January 2021 993 2 012 74 949 77 954
Provided for the year 9 393 10 459 10 861
（1）Accrual 9 393 10 459 10 861
（2）Others - - - -
Deduction (193) - - (193)
（1）Eliminated on disposals (193) - - (193)
（2）Others - - - -
Ending balance on 31 December 2021 809 2 405 85 408 88 622
Provided for the year 76 551 16 333 16 960
20CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
（1）Accrual 76 551 16 333 16 960
（2）Others - - - -
Deduction - - (429) (429)
（1）Eliminated on disposals - - (429) (429)
（2）Others - - - -
Ending balance on 30 September 2022 885 2 956 101 312 105 153
Impairment
Opening balance on 1 January 2021 - - - -
Provided for the year - - - -
（1）Accrual - - - -
（2）Others - - - -
Deduction - - - -
（1）Eliminated on disposals - - - -
（2）Others - - - -
Exchange difference - - - -
Ending balance on 31 December 2021 - - - -
Provided for the year - - - -
（1）Accrual - - - -
（2）Others - - - -
Deduction - - (21 202) (21 202)
（1）Eliminated on disposals - - - -
（2）Others - - (21 202) (21 202)
Exchange difference - - - -
Ending balance on 30 September 2022 - - (21 202) (21 202)
Net book value
Opening balance on 1 January 2021 341 433 43 235 44 009
Ending balance on 31 December 2021 332 1 718 40 529 42 579
Ending balance on 30 September 2022 256 1 897 61 576 63 729
21CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
9、物业、厂房及设备
项目分类办公家具电子设备专用设备总计
账面原值：
2021年1月1日13342445118184121963
增加-167877539431
（1）购入-167877539431
（2）在建工程转入----
（3）并购----
（4）其他----
减少(193)--(193)
（1）处置(193)--(193)
（2）其他----
2021年12月31日11414123125937131201
增加-7301624216972
（1）购入-7301624216972
（2）在建工程转入----
（3）并购----
（4）其他----
减少--(493)(493)
（1）处置--(493)(493)
（2）其他----
2022年9月30日11414853141686147680
累计折旧
2021年1月1日99320127494977954
当期增加93931045910861
（1）折旧计提93931045910861
（2）其他----
当期减少(193)--(193)
（1）处置减少(193)--(193)
（2）其他----
2021年12月31日80924058540888622
当期增加765511633316960
（1）折旧计提765511633316960
22CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
（2）其他----
当期减少--(429)(429)
（1）处置减少--(429)(429)
（2）其他----
2022年9月30日8852956101312105153
减值准备
2021年1月1日----
当期增加----
（1）计提减值准备----
（2）其他----
当期减少----
（1）处置减少----
（2）其他----
汇兑损益----
2021年12月31日----
当期增加----
（1）折旧减值准备----
（2）其他----
当期减少--(21202)(21202)
（1）处置减少----
（2）其他--(21202)(21202)
汇兑损益----
2022年9月30日--(21202)(21202)
账面价值于2021年1月1日3414334323544009于2021年12月31日33217184052942579于2022年9月30日25618976157663729
23CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
10. INTANGIBLE ASSETS
Independent research
Purchased
Items Patent right and development Trade mark Others Total
software
software
Cost：
Opening balance on
-93364433620575298657
1 January 2021
Additions - 24 841 2 199 111 - 27 151
（1）Purchase - - 2 199 111 - 2 310（ 2 ） Internal research
-24841---24841
and development
（3）Merge & acquisition - - - - - -
（4）Others - - - - - -
Reduction - (2 286) (1 140) - - (3 426)
（1）Disposal - (2 286) (1 140) - - (3 426)
（2）Others - - - - - -
Exchange difference - - - - - -
Ending balance on
-1159195395316752122382
31 December 2021
Additions 105 21 882 1 017 46 - 23 050
（1）Purchase 105 - 1 017 46 - 1 168（ 2 ） Internal research
-21882---21882
and development
（3）Merge& acquisition - - - - - -
（4）Others - - - - - -
Reduction - (10 271) (1 876) - - (12 147)
（1）Disposal - (10 271) (1 876) - - (12 147)
（2）Others - - - - - -
Exchange difference - - - - - -
Ending balance on
1051275304536362752133285
30 September 2022
Accumulated amortisation
Opening balance on
-6410030162252267660
1 January 2021
Additions - 6 188 369 130 - 6 687
（1）Accrual - 6 188 369 130 - 6 687
（2）Merge& acquisition - - - - - -
（3）Others - - - - - -
24CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
Reduction - - - - - -
（1）Disposal - - - - - -
（2）Others - - - - - -
Exchange difference - - - - - -
Ending balance on
-70288338515252274347
31 December 2021
Additions 142 17 351 1 006 7 86 18 592
（1）Accrual 142 17 351 1 006 7 86 18 592
（2）Merge& acquisition - - - - - -
（3）Others - - - - - -
Reduction - - - - - -
（1）Disposal - - - - - -
（2）Others - - - - - -
Exchange difference - - - - - -
Ending balance on
14287639439115960892939
30 September 2022
(Net book value)
Opening balance on
-29264132018323030997
1 January 2021
Ending balance on
-45631201016423048035
31 December 2021
Ending balance on
(37)398911452031444046
30 September 2022
10、无形资产
外购软件著项目分类专利自研软件著作权商标其他总计作权
账面原值：
2021年1月1日-93364433620575298657
增加-248412199111-27151
（1）购入--2199111-2310
（2）内部研发费用-24841---24841
（3）并购------
（4）其他------
减少-(2286)(1140)--(3426)
25CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
（1）处置-(2286)(1140)--(3426)
（2）其他------
汇兑损益------
2021年12月31日-1159195395316752122382
增加10521882101746-23050
（1）购入105-101746-1168
（2）内部研发费用-21882---21882
（3）并购------
（4）其他------
减少-(10271)(1876)--(12147)
（1）处置-(10271)(1876)--(12147)
（2）其他------
汇兑损益------
2022年9月30日1051275304536362752133285
累计摊销
2021年1月1日-6410030162252267660
增加-6188369130-6687
（1）计提-6188369130-6687
（2）并购------
（3）其他------
减少------
（1）处置------
（2）其他------
汇兑损益------
2021年12月31日-70288338515252274347
增加14217351100678618592
（1）计提14217351100678618592
（2）并购------
（3）其他------
减少------
（1）处置------
（2）其他------
26CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
汇兑损益------
2022年9月30日14287639439115960892939
(账面价值)
于2021年1月1日-29264132018323030997
于2021年12月31日-45631201016423048035
于2022年9月30日(37)3989114520314440346
11. OTHER NON-CURRENT ASSETS
As of 30 As of 31 As of 1
Items
September 2022 December 2021 January 2021
Investment in associate 16 841 6 807 3 191
Total 16 841 6 807 3 191
Investment
Investment
gains and
As of gains and losses As of
As of 1 January losses
Invested company 31 December recognized 30 September
2021 recognized
2021 under the equity 2022
under the equity
method
method
Joint venture
Platform Kraft LLC 3 191 3 616 6 807 10 034 16 841
Total 3 191 3 616 6 807 10 034 16 841
11、其他非流动资产
截至2022年9截至2021年12截至2021年项目分类月30日月31日1月1日联营公司投资1684168073191总计1684168073191截至2021年1权益法确认的投资截至2021年12权益法确认的投资截至2022年9月被投资公司月1日损益月31日损益30日
Platform Kraft LLC 3 191 3 616 6 807 10 034 16 841合计3191361668071003416841
12. INVENTORIES
As of 30 September 2022 As of 31 December 2021 As of 1 January 2021
Items Book
Book value Book balance Book value Book balance Book value
balance
Low value
6262--717717
consumables
Total 62 62 - - 717 717
27CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
12、存货
项目分截至2022年9月30日截至2021年12月31日截至2021年1月1日类账面余额账面价值账面余额账面价值账面余额账面价值低值易
6262--717717
耗品
总计6262--717717
13. TRADE AND OTHER RECEIVABLES
As of 30 September 2022
(CDNW)
Trade and Provision
Provision
Aging other by group accruled %
by local
receivables policy
policy
Within 90 days 64 972
Within 1 year 15 017 451 15 017 300%
1-2 years - - - 1-%
2-3 years - - - 5-%
Over 3 years - - - 10-%
Total 79 989 451 15 017 001
As of 31 December 2021
(CDNW)
Trade and Provision
Provision
Aging other by group accruled %
by local
receivables policy
policy
Within 90 days 40 607
Within 1 year 175 5 176 300%
1-2 years 542 54 542 1-%
2-3 years 839 420 839 5-%
Over 3 years 21 21 21 10-%
Total 42 185 500 1 578 001
As of 1 January 2021
(CDNW)
Trade and Provision
Provision
Aging other by group accruled %
by local
receivables policy
policy
Within 90 days 35 848
Within 1 year 1 074 32 1 075 300%
1-2 years 517 52 517 1-%
2-3 years 97 49 97 5-%
Over 3 years 6 6 6 10-%
Total 37 542 139 1 695 -
CDN services rendered to individuals are usually paid in advance. The average credit period for the Company’s
corporate customers and other customers is 30-45 days. No interest is charged on the outstanding balances. The
Company has provided for trade receivables on a debtor-by-debtor basis and the allowance is regularly reassessed
based on the facts and circumstances existing as at each reporting date. Trade receivables are generally assessed
as impaired if overdue more than 90 days.As at 30 September 2022 31 December and 1 January 2021 the trade accounts receivable balances do not
include balances which are past due and which the Company still considers recoverable (i.e. not impaired).
28CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
13、应收账款及其他应收款
截至2022年9月30日
集团政策 (CDNW)当应收账款及其
帐龄下的减值地政策下的计提比例%他应收款准备减值准备
90天内64972
90天-1年1501745115017300%
1-2年---1-%
2-3年---5-%
3年以上---10-%
总计7998945115017001截至2021年12月31日
集团政策 (CDNW)当应收账款及其
帐龄下的减值地政策下的计提比例%他应收款准备减值准备
90天内40607
90天-1年1755176300%
1-2年542545421-%
2-3年8394208395-%
3年以上21212110-%
总计421855001578001截至2021年1月1日
集团政策 (CDNW)当应收账款及其
帐龄下的减值地政策下的计提比例%他应收款准备减值准备
90天内35848
90天-1年1074321075300%
1-2年517525171-%
2-3年9749975-%
3年以上66610-%
总计375421391695-
提供给个人的 CDN 服务通常是预先付费的。公司的企业客户和其他客户的平均信用期为 30-45 天。未偿还的余额不收取利息本公司已按照每个债务人为基础，计提应收账款，并定期根据每个报告日现有的事实和情况重新评估应收账款余额。逾期超过90天的应收款通常被评估为减值。
截至2022年9月30日、2021年12月31日及2021年1月1日，应收款余额不包括已逾期、及本公司仍认为可收回的余额(即该部分未减值)。
Movement in the allowance for doubtful debts in respect of trade receivables:
Movement of bad debt provision：
Opening balance on Ending balance on Ending balance on
Accrual Accrual
1 January 2021 31 December 2021 30 September 2022
1695(117)15781343915017
对未明确的应收款坏账准备的变动情况:
坏账准备变动：
截至2021年1月1日计提金额截至2021年12月31日计提金额截至2022年9月30日
29CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
1695(117)15781343915017
14. CASH
Beginning
Beginning
Ending balance of Ending balance of balance of
balance of
original currency conversion standard money original conversion
Items standard money
on 31 December rate (RUB) on currency on rate
(RUB) on
2021 31 December 2021 1 January
1 January 2021
2021
Cash
CNY - - - - - -
USD 52 178 74 3 877 18 57 1 014
EUR 39 895 84 3 354 5 91 452
RUR 19 736 234 - 19 736 18 577 - 18 576
KZT 4 085 169 - 690 396 - 70
Cash subtotal 27 657 20 112
Beginning
Beginning
Ending balance of Ending balance of balance of
balance of
original currency Conversion standard original Conversion
Items standard
on 30 September rate money(RUB) on currency on rate
money(RUB) on
2022 30 September 2022 1 January
1 January 2022
2022
Cash
CNY - - - - - -
USD 100 743 57 5 784 52 178 74 3 877
EUR 3 419 55 189 39 895 84 3 354
RUR 45 721 347 - 45 721 19 736 234 - 19 736
KZT 885 198 - 106 4 085 169 - 690
Cash subtotal 51 800 27 657
14、货币资金
2021年1月1日
2021年12月31日2021年12月31日2021年1月1项目分类汇率汇率基准货币（卢原始货币基准货币（卢布）日原始货币
布）货币
人民币------美元5217874387718571014欧元39895843354591452
卢布19736234-1973618577-18576
哈萨克斯坦坚4085169-690戈货币资金合计2765720112
2022年1月1日
2022年9月30日2022年9月30日2022年1月1项目分类汇率汇率基准货币（卢原始货币基准货币（卢布）日原始货币
布）
30CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)货币
人民币------美元10074357578452178743877欧元34195518939895843354
卢布45721347-4572119736234-19736
哈萨克斯坦坚885198-1064085169-690戈货币资金合计5180027657
15. TRADE AND OTHER PAYABLES
Beginning
Ending balance of Beginning balance
Ending balance of balance of
conversion standard money on conversion of standard money
Currency original currency on original
rate 31 December 2021 rate on 1 January 2021
31 December 2021 currency on
thousand RUR thousand RUR
1 January 2021
USD 479 74 35 622 200 75 14 916
EUR - - - 6 64 403
KZT 1 432 - 238 1 146 - 199
SGD - - - 5 35 182
RUB 8 653 8 653 9 943 9 701
Total - - 44 513 - - 25 401
Beginning
Ending balance of Beginning balance
Ending balance of balance of
conversion standard money on conversion of standard money
Currency original currency on original
rate 30 September 2022 rate on 1 January 2022
30 September 2022 currency on
thousand RUR thousand RUR
1 January 2022
USD 227 58 13 135 479 74 35 622
EUR 15 - 816 - - -
KZT 1 275 - 153 1 432 - 238
SGD - - - - - -
RUB 7 158 - 7 158 8 653 - 8 653
Total - - 21 262 - - 44 513
15、应付账款及其他应付款
2021年12月31日原2021年12月31日2021年1月12021年1月1日基
币种汇率汇率始货币基准货币卢布千元日原始货币准货币卢布千元美元47974356222007514916
欧元---664403哈萨克斯
1432-2381146-199
坦坚戈
新加坡元---535182卢布8653865399439701
总计--44513--25401
31CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
2022年9月30日原始2022年9月30日基2022年1月12022年1月1日基
币种汇率汇率货币准货币卢布千元日原始货币准货币卢布千元美元22758131354797435622
欧元15-816---哈萨克斯
1275-1531432-238
坦坚戈
新加坡元------
卢布7158-71588653-8653
合计--21262--44513
16. CURRENT TAX LIABILITIES
As for the As for the
As for the
Items 30 September 31 December
1 January 2021
20222021
VAT (4 256) (1 760) (411)
Enterprise income tax (1 995) - 1 218
individual income tax (2 058) (126) 126
Other (436) 253 (933)
Total (8 745) (1 633) -
16、应交税费
截至2022年9月截至2021年12截至2021年1项目分类
30日月31日月1日
增值税(4256)(1760)(411)
企业所得税(1995)-1218
个人所得税(2058)(126)126
其他(436)253(933)
总计(8745)(1633)-
17. SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
At 30 September At 31 December At 1 January
202220212021
Hong Kong Wangsu Science & Technology
88.00%88.00%70.00%
Company Limited
Gorodetsky Yaroslav Igorevich 10.00% 10.00% 18.75%
Ivlenkov Sergey Vladimirovich 2.00% 2.00% 11.25%
Total shares 100% 100% 100%
17、股本及资本公积
截至2022年9月截至2021年12截至2021年1月
30日月31日1日
香港网宿科技有限公司88.00%88.00%70.00%
Gorodetsky Yaroslav Igorevich 10.00% 10.00% 18.75%
Ivlenkov Sergey Vladimirovich 2.00% 2.00% 11.25%
股本总计100%100%100%
32CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
18. COMMITMENTS AND CONTINGENCIES
Russian Federation economic environment
Emerging markets such as the Russian Federation are subject to different risks than more developed markets
including economic political and social and legal and legislative risks. Laws and regulations affecting businesses
in the Russian Federation continue to change rapidly; tax and regulatory frameworks are subject to varying
interpretations. The future economic direction of the Russian Federation is heavily influenced by the government’s
fiscal and monetary policies as well as new laws and regulatory norms and political changes.Because the Russian Federation produces and exports large volumes of oil and gas its economy is particularly
sensitive to the price of oil and gas on the world market that experienced significant fluctuations in 2021-2022.The economic situation and inflation of the Russian Ruble may negatively affect buying attitude of individuals and
corporate customers – consumers of CDN services and in turn may affect the Company its performance and
further development perspectives.Taxation contingencies in the Russian Federation
Russian tax currency and customs legislation is subject to varying interpretations and frequent changes. Although
the Company’s management believes that the accompanying financial statements reflect fairly the Company’s tax
liabilities there is a risk that the interpretation of the tax and customs legislation by the tax and customs authorities
as applied to the transactions and activity of the Company may not coincide with that of the management. The
tax authorities may be taking a more assertive position in their interpretation of the legislation and assessments
and it is possible that transactions and activities that have not been challenged in the past may be challenged. As
a result significant additional taxes penalties and interest may be assessed. Fiscal periods remain open to review
by the tax authorities in respect of taxes for the three calendar years prior to the year of tax review. Under certain
circumstances reviews may cover longer periods.The management of the Company is confident that applicable taxes have all been accrued and consequently
recognition of additional tax provisions is not required.Guarantees and contingencies
The Company did not issue or receive any guarantees as of 30 September 2022 31 December 2021 and 1
January 2021.As at 30 September 2022 31 December 2021 and 1 January 2021 the Company does not participate in any
litigations and the Company has no information on requirements claims of counterparties state and municipal
bodies that could be brought against the Company in the near future.Capital commitments
As at 30 September 2022 31 December 2021 and 1 January 2021 the Company had no capital commitments.
18、承诺和或有事项
俄罗斯联邦经济环境
俄罗斯联邦等新兴市场面临的风险与较发达市场不同，包括经济、政治和社会以及法律和立法风险。影响俄罗斯联邦企业的法律法规继续迅速变化；税收和监管框架的解释各不相同。俄罗斯联邦未来的经济方向受到政府财政和货币政策、新法律和监管规范以及政治变革的严重影响。
由于俄罗斯联邦生产和出口大量石油和天然气，其经济对2021-2022年世界市场上石油和天然气价的波动尤为敏感。
俄罗斯卢布的经济状况和通货膨胀可能会对个人和企业客户（CDN 服务的消费者）的购买态度产生负面影响，进而可能会影响公司、其业绩和未来发展前景。
俄罗斯联邦的税收意外开支
33CDNVIDEO LLC
NOTES TO THE SPECIAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021 AND THE 9 MONTHS ENDED 30 SEPTEMBER 2022
(All amounts in thousands of Russian Rubles unless otherwise stated)
俄罗斯的税收、货币和海关立法受到不同解释和频繁变化的影响。尽管公司管理层认为随附的财务报表公允反映了公司的纳税义务，但税务和海关当局对适用于公司交易和活动的税务和海关法规的解释可能与管理层的解释不一致。税务机关在解释立法和评估时可能采取了更为强硬的立场，过去没有受到质疑的交易和活动可能会受到质疑。因此，可能会评估大量额外的税收、罚款和利息。在税务审查年度之前的三个日历年内，税务机关仍可以对财政期间进行税务审查。在某些情况下，审查可能涵盖更长的时间。
公司管理层确信所有适用税款均已计提，因此无需确认额外的税收规定。
担保和或有事项
截至2022年9月30日、2021年12月31日和2021年1月1日，该公司未发行或收到任何担保。
截至2022年9月30日、2021年12月31日和2021年1月1日，公司未参与任何诉讼，且公司没有关于交易对手、州和市政机构在近期可能对公司提出的要求、索赔的信息。
资本承诺
截至2022年9月30日、2021年12月31日和2021年1月1日，公司无资本承诺。
34