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