Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Consolidation of the Company with JSC ―OGK-1‖, JSC ―OGK-3‖, JSC ―INTER RAO – Energy‖, JSC
―INTER RAO – EnergoAktiv‖ took place on October 01, 2012.
In the result of consolidation Company’s assets as of 01/10/2012 increased by 85,165,472 thousand
rubles, including repayment of financial investments of the Company in the shares of JSC ―OGK-1‖ in
the amount of 34,055,703 thousand rubles, and in the shares of JSC ―OGK-3‖ in the amount of
32,778,733 thousand rubles. Liabilities of the Company grew by 2,897,331 thousand rubles.
Authorized capital of the Company in the result of additional issue of shares increased by 18,683,725
thousand rubles, and made 291,680,687 thousand rubles as of October 01, 2012. As the difference
between the authorized capital of the Company recorded in the contract of consolidation, and algebraic
sum of authorized capitals of reorganized entities calculated as of 01/10/2012 was negative, the effect
from consolidation was attributed to retained income of the Company. Cumulative effect from
consolidation on the retained income of the Company as of 01/10/2012 made 63,584,415 thousand
rubles, and represents the difference between conneccted net assets and the amount of increase in the
authorized capital of the Company.
JSC ―Bashenergoaktiv‖ was connected to the Company on November 06, 2012. In the result of
consolidation, Company’s assets as of 06/11/2012 grew by 2,324,182 thousand rubles, including
repayment of financial investments of the Company in the shares of JSC ―Bashkirenergo‖ in the
amount of 27,337,033 thousand rubles. Company’s liabilities grew by 339,821 thousand rubles.
Authorized capital of the Company in the result of additional issue of shares increased by 1,659,016
thousand rubles, and made 293,339,703 thousand rubles as of November 06, 2012. As the difference
between the authorized capital of the Company recorded in the contract of consolidation, and the
authorized capital of reorganized entity is positive, the effect from consolidation was reflected in the
item ―Additional Capital‖. Additional capital of the Company increased by 325,345 thousand rubles as
of 06/11/2012 in the result of the difference between connected net assets and the increase in the
authorized capital of the Company.
Company’s expenses on reorganization amounted to 116,532 thousand rubles as of 31/12/2012. These
expenses mainly consist of the sums paid to consultants for financial and legal services of transaction
support, audit firms for verification of information specified in the prospects of securities issue, and fee
to the register holder for the operations on registering transactions with Company’s shares.
Disclosure of the scope and sums of received assets and liabilities has been described in the respective
sections they are attributed to herein.
Received to the Company’s balance in the result of
reorganization 01.10.2012 06.11.2012
ASSET
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