Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Term of execution of the above said contracts is 2013.
25. EVENTS AFTER THE REPORTING DATE
The shares of INTER RAO UES of additional issues, the shares of minority shareholders of JSC
―OGK-1‖, JSC ―OGK-3‖, JSC ―INTER RAO – Energy‖, and JSC ―INTER RAO – EnrgoAktiv‖ have
been converted into, have been consolidated with the shares of primary issue of JSC ―INTER RAO
UES‖ (state registration number 1-03-33498-E dd. October 29, 2009) pursuant to the decision of the
Federal Financial Markets Service. Individual numbers (codes) of these issues have been cancelled.
26. TERMINATED ACTIVITY
In 2011 the Company founded a 100 % subsidiary INTER RAO – Electric Power Plants OJSC for the
purpose of transferring the latter the activity on production of electricity and heat energy, within the
frames of changeover of JSC ―INTER RAO UES‖ for holding structure of management.
In the period of report within the frames of activity termination the Company sold the items of fixed
assets, inseparable improvements and unfinished capital investments into fixed assets, intangible
assets, inventories at their market value. Market value has been determined by the parties based on the
data provided by independent appraiser.
As a result of selling the items of fixed assets the Company has received profit of 501,360 thousand
rubles, which is reflected in other profits and expenses in the Statement of Financial Results for 2012.
The sum of profit tax from sale amounted to 382,473 thousand rubles. The debt of INTER RAO –
Electric Power Plants OJSC to the Company for purchased property amounted to 28,014,193 thousand
rubles as of 31/12/2012.
As of 31/12/2012 the balance-sheet of the Company included items of fixed assets, which are to be
sold in 2013. Book value of these items makes 2,832,061 thousand rubles.
In the period of report the Company transferred the subsidiary INTER RAO - Electric Power Plants
OJSC receivables and payables under the agreements concluded within the framework of carrying out
production activity. Such agreements particularly include agreements on the sale of electricity and heat
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