CTL Balance Sheet
 
Period ended: 31-Dec-12 31-Dec-13 31-Dec-14
Unit: RWF ‘000s RWF ‘000s RWF ‘000s
Statement type: Audited Audited Audited
View original statement: Crystal Telecom IPO Prospectus
Proforma statement of financial position for Crystal Telecom*
       
Assets      
Non-current assets
Investment in associates 14,530,262 15,248,315 13,616,242
Total non-current assets 14,530,262 15,248,315 13,616,242
       
Current assets 
Cash and bank balances 188,112 126,873 114,110
Total current assets 188,112 126,873 114,110
       
Total assets 14,718,374 15,375,188 13,730,352
       
Equity and liabilities       
Equity attributable to owners
Share capital 278,750 278,750 278,750
Share premium 13,230,116 13,230,116 13,230,116
Retained earnings 1,148,269 1,803,559 155,267
Total equity  14,657,135 15,312,425 13,664,133
       
Liabilities 
Current liabilities
Other payables 61,239 62,763 66,219
Total current liabilities  61,239 62,763 66,219
       
Total liabilities  61,239 62,763 66,219
Total equity and liabilities  14,718,374 15,375,188 13,730,352
* Note: The proforma statement of financial position is a hypothetical illustration of what the financial position of the company could have been had it been in existence at 31 December 2012, 2013 and 2014 and had it held the 20% equity investment in MTN Rwandacell Limited that was held by Crystal Ventures Limited, its parent company, during those dates. 
Period ended: 31-Dec-12 31-Dec-13 31-Dec-14
Unit: RWF ‘000s RWF ‘000s RWF ‘000s
Statement type: Audited Audited Audited
View original statement: Crystal Telecom IPO Prospectus
Statement of financial position for MTN Rwandacell Limited
Assets      
Non-current assets
Property, plant and equipment 91,745,316 58,804,305 56,594,295
Intangible assets 900,074 656,834 467,257
Non-current prepayments 2,990,866 3,661,105 3,594,357
Total non-current assets 95,636,256 63,122,244 60,655,909
       
Current assets
Inventories 1,246,413 1,116,423 1,360,829
Current income tax 5,721,517
Current portion of prepayments 284,669 434,933 458,650
Trade and other receivables 14,743,577 7,998,380 10,437,275
Deposits with financial institutions 10,341,762
Cash and bank balances 18,901,535 14,094,811 25,769,745
Total current assets 35,176,194 29,366,064 48,368,261
Non-current assets held for sale 32,079,306
Total assets 130,812,450 124,567,614 109,024,170
Equity and liabilities      
Equity
Ordinary share capital 15,000 15,000 15,000
Retained earnings 68,974,812 72,565,077 64,404,711
Shareholders loans 3,660,000 3,660,000 3,660,000
Other reserves 1,500 1,500 1,500
Total equity 72,651,312 76,241,577 68,081,211
       
Liabilities
Non-current liabilities
Deferred income tax 21,503,629 20,970,234 13,863,694
Finance lease obligation 634,351 599,095 414,395
Borrowings 5,100,550
Provisions for liabilities and other charges 40,931
Total non-current liabilities 27,279,461 21,569,329 14,278,089
       
Current liabilities
Trade and other payables 18,775,087 17,721,857 21,386,041
Current income tax 1,020,240 1,320,318
Provisions for liabilities and other charges 464,104 549,431 1,444,371
Borrowings 5,414,107 5,357,069
Finance lease obligations 332,172 450,996 394,889
Dividends payable 2,647,857
Deferred revenue 2,228,110 2,677,355 2,120,251
Total current liabilities  30,881,677 26,756,708 26,665,870
       
Total liabilities  58,161,138 48,326,037 40,943,959
Total equity and liabilities  130,812,450 124,567,614 109,025,170