Consolidated statement of financial position
| In thousands of US dollars | Note | 2012 | 2011 |
| ASSETS | |||
| Non-current assets | |||
| Property, plant and equipment | 5 | 1,222,665 | 1,120,453 |
| Restricted cash | 11 | 3,652 | 3,076 |
| Advances for non-current assets | 6 | 25,278 | 3,368 |
| 1,251,595 | 1,126,897 | ||
| Current assets | |||
| Inventories | 7 | 24,964 | 14,518 |
| Trade receivables | 8 | 54,004 | 12,640 |
| Prepayments and other current assets | 9 | 24,369 | 23,279 |
| Income tax prepayment | - | 3,453 | |
| Short-term investments | 10 | 50,000 | - |
| Cash and cash equivalents | 11 | 197,730 | 125,393 |
| 351,067 | 179,283 | ||
| TOTAL ASSETS | 1,602,662 | 1,306,180 | |
| EQUITY AND LIABILITIES | |||
| Partnership capital and reserves | |||
| Partnership capital | 12 | 371,147 | 368,203 |
| Additional paid-in capital | 6,095 | 1,677 | |
| Retained earnings and translation reserve | 317,862 | 215,351 | |
| 695,104 | 585,231 | ||
| Non-current liabilities | |||
| Long term borrowings | 13 | 615,742 | 438,082 |
| Abandonment and site restoration liabilities | 14 | 11,064 | 8,713 |
| Due to Government of Kazakhstan | 15 | 6,122 | 6,211 |
| Employee share option plan | 24 | 9,788 | 11,734 |
| Deferred tax liability | 23 | 148,932 | 146,674 |
| 791,648 | 611,414 | ||
| Current liabilities | |||
| Current portion of long term borrowings | 13 | 7,152 | 9,450 |
| Trade payables | 16 | 58,390 | 81,914 |
| Advances received | 60 | 3,154 | |
| Income tax payable | 11,762 | - | |
| Current portion of Due to Government of Kazakhstan | 15 | 1,031 | 1,031 |
| Other current liabilities | 17 | 37,515 | 13,986 |
| 115,910 | 109,535 | ||
| TOTAL EQUITY AND LIABILITIES | 1,602,662 | 1,306,180 |
| Chief Executive Officer of the General Partner of Zhaikmunai LP | ||
| Kai-Uwe Kessel | ||
| Chief Financial Officer of the General Partner of Zhaikmunai LP | ||
| Jan-Ru Muller |
The accounting policies and explanatory notes on pages 5 through 28 are an integral part of these consolidated financial statements.