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Аудиторское заключение

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EXPLANATIONS<br />

to the accounting (financial) statements of<br />

JSC “INTER RAO UES” for the year 2012<br />

Branches and representative offices of the Company as of December 31, 2012.<br />

Name Type of activity Location<br />

Branch ―North-West<br />

Thermal Power Plant‖<br />

In the process of liquidation.<br />

Activity was assigned to 100 %<br />

subsidiary<br />

34, 3 rd Konnaya Lakhta,<br />

Olgino, St. Petersburg,<br />

Russia<br />

Branch<br />

―Kaliningradskaya TEC-2"<br />

In the process of liquidation.<br />

Activity was assigned to 100 %<br />

2, Energetikov Lane,<br />

Kaliningrad, Russia<br />

subsidiary<br />

Branch ―Sochinskaya TEC‖ In the process of liquidation.<br />

Activity was assigned to 100 %<br />

133, Transportnaya Str.,<br />

Sochi, Russia<br />

subsidiary<br />

Branch ―Ivanovskie PGU‖ In the process of liquidation.<br />

Activity was assigned to 100 %<br />

subsidiary<br />

1, Komsomolskaya Str.,<br />

Komsomolsk,<br />

Ivanovo Region, Russia<br />

Orel branch<br />

In the process of liquidation.<br />

Activity was assigned to 100 %<br />

137, Moskovskoye Shosse,<br />

Orel, Russia<br />

subsidiary<br />

Representative office in the<br />

Republic of Cuba<br />

Representative office functions 3 rd Avenida/ 70 and 80, Santa<br />

Clara,<br />

Playa, Miramar,<br />

Havana, Republic of Cuba<br />

Representative office in the<br />

Republic of Ecuador<br />

Representative office functions World Trade Center, Tower B,<br />

Office 403,<br />

12 October Ave. No. 24-528 and<br />

Louis Cordero, Quito, the<br />

Republic of Ecuador<br />

Office on the territory of the Representative office functions Rond Point Schuman 6, Brussels<br />

Kingdom of Belgium<br />

1040, Kingdom of Belgium<br />

14

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