Organization |
LLC A |
PJSC B |
Organizational and legal form |
Limited Liability Company |
Public Joint Stock Company |
Type of activity |
Research, production |
Research, production |
Size |
Small company (<25 employees) |
Large company (> 500 employees) |
Stock market presence |
No |
Yes (the company's shares are traded on the stock exchange) |
Age |
13 years |
More than 100 years |
Relationship with the government |
Fulfills government orders |
The government is one of the owners of the organization, regularly fulfills government orders, is sponsored by the government |
Reporting |
In accordance with RAS, there are no explanations to statements |
In accordance with IFRS, full statements with explanations are provided |
Annual audit |
No |
Yes |
Facts of misstatement of financial statements |
Yes |
Not known for certain |