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Audit Report – JSC “INTER RAO UES” Table of Contents Page Independent Auditor’s Report 3 Accounting Balance Sheet 5 STATEMENT OF FINANCIAL RESULTS 7 STATEMENT OF CHANGES IN EQUITY for the year 2012 8 ERNST &YOUNG 2
To shareholders of JSC ―INTER RAO UES‖ Independent Auditor’s Report We audited accounting (financial) statements of JSC ―INTER RAO UES‖ attached hereto, which consist of accounting balance-sheet as of December 31, 2012, statement of financial results for the year 2012, and annexes thereto. Liability for Accounting (Financial) Statements of the Audited Entity The management staff of JSC ―INTER RAO UES‖ bears responsibility for preparation and accuracy of the said accounting (financial) statements in accordance with rules for preparing accounting (financial) statements established in the Russian Federation, as well as for internal control system required for preparing accounting (financial) statements without material misstatements whether due to fraud or error. Auditor’s liability Ernst & Young LLC ООО «Эрнст энд Янг» 77 Sadovnicheskaya Nab., bld. 1 Россия, 115035, Москва Moscow, 115035, Russia Садовническая наб., 77, стр. 1 Tel: +7 (495) 705 9700 Тел.: +7 (495) 705 9700 +7 (495) 755 9700 +7 (495) 755 9700 Fax: +7 (495) 755 9701 Факс: +7 (495) 755 9701 www.ey.com ОКПО:59002827 Our liability is in expressing opinion on the accuracy of these statements on the basis of our audit. We conducted audit in accordance with the federal standards of auditing activity applicable in the Russian Federation, and International Standards of Auditing. These standards require the compliance with applicable ethical norms, as well as planning and conducting an audit in the manner as to obtain sufficient confidence that the accounting (financial) statements are free from material misstatements. Audit includes conducting the auditing procedures aimed at obtaining audit evidences confirming the numerical indicators contained in the accounting (financial) statements, as well as information disclosed in them. The choice of auditing procedures remains a subject of auditor’s judgment, which is based on the risk assessment of material misstatements in the accounting (financial) statements, whether due to fraud or error. In the process of assessing this risk, the auditor studies internal control system, which ensures preparation and accuracy of accounting (financial) statements, in order to select an appropriate set of auditing procedures, but not to express opinion on the internal control system efficiency. Audit also includes assessment of proper character of the applied accounting policy, and validity of assessment estimates made by the management staff, as well as assessment of submitting accounting (financial) statements in general. We believe that audit evidences found by us constitute sufficient and proper basis for expressing our opinion. A member firm of Ernst & Young Global Limited 3
Page 4 and 5: Opinion In our opinion, the account
Page 6 and 7: Clarification s Name of the indicat
Page 8 and 9: Annex to the Order of the Ministry
Page 10 and 11: STATEMENT OF CASH FLOW For 2012 Org
Page 12 and 13: EXPLANATIONS to the accounting (fin
Page 46 and 47: Code 5301 5311 Period 2012 2011 tho
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EXPLANATIONS to the accounting (fin
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1 Name of the indicator Long-term r
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8.2. Presence and flow of short-ter
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14.1 Payables to suppliers and cont
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Total number of sheets stitched, nu
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