Mechel PAO | CIK:0001302362 | 3

  • Filed: 4/5/2018
  • Entity registrant name: Mechel PAO (CIK: 0001302362)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1302362/000119312518108703/0001193125-18-108703-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1302362/000119312518108703/mtl-20171231.xml
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  • ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

    The results of sensitivity analysis of defined benefit obligations for the Russian and Ukrainian entities as of December 31, 2017 and 2016 are presented below:

     

         2017     2016  

    Discount rate

        

    1% increase

         -8.12 %      -7.73 % 

    1% decrease

         9.64 %      9.13 % 

    Inflation rate

        

    1% increase

         6.48 %      5.93 % 

    1% decrease

         -5.42 %      -5.00 % 

    Rate of compensation increase

        

    1% increase

         2.72 %      2.76 % 

    1% decrease

         -2.28 %      -2.51 % 

    Turnover rate

        

    3% increase

         -5.29 %      -5.20 % 

    3% decrease

         7.25 %      7.07 % 

    The results of sensitivity analysis of defined benefit obligations for Austrian entities as of December 31, 2017 and 2016 are presented below:

     

         2017     2016  

    Discount rate

        

    1% increase

         -9.70 %      -10.10 % 

    1% decrease

         11.70 %      12.20 % 

    The results of sensitivity analysis of defined benefit obligations for German entities as of December 31, 2017 and 2016 are presented below:

     

         2017     2016  

    Discount rate

        

    1% increase

         -12.00 %      -12.00 % 

    1% decrease

         18.00 %      18.00 %