QIWI | CIK:0001561566 |

Filed: 4/9/2018

Entity registrant name: QIWI (CIK: 0001561566)

Generator: Donnelley Financial Solutions

SEC filing page: http://www.sec.gov/Archives/edgar/data/1561566/000119312518111633/0001193125-18-111633-index.htm

XBRL Instance: http://www.sec.gov/Archives/edgar/data/1561566/000119312518111633/qiwi-20171231.xml

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EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001561566

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ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

3.9

Cash and cash equivalents

Cash comprises cash at banks and in hand and short-term deposits with an original maturity of three months or less. All these items are included as a component of cash and cash equivalents for the purpose of the statement of financial position and statement of cash flows.