Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Segment Reporting
Risks and profits of the Company are mainly defined by distinctions between the geographical regions
where the Company sells electricity. Therefore, primary accounting segment is geographic – by
regions of sales markets.
Profits of the primary segment are distributed by segments, depending on geographically defined place
of ownership transfer from the Company to the buyer of electricity (irrespective of the buyer’s country
of incorporation).
Secondary segment is operational segment. The Company discloses information on the operational
segments with the breakdown by proceeds received, assets and capital investments.
Changes in the Accounting Policy
In accordance with the Orders of the Ministry of Finance of the Russian Federation taking effect with
accounting (financial) statements for the year 2012, the following documents have been approved:
Regulation on accounting ―Accounting of costs of natural resources development‖ (RAS 24/2011)
Federal Law ―On Accounting‖ No. 402-FZ dd. February 6, 2011;
Federal Law ―On Consolidated Accounting (Financial) Reporting‖ No. 208-FZ dd. July 27, 2010.
Changes in the laws did not affect the Company’s accounting policy in 2012. In 2012 no considerable
changes were made to the Company’s accounting policy. The Company does not plan making
considerable changes to the accounting policy for the year 2013 if compared to the year 2012.
III.
CHANGES TO THE OPENING BALANCE-SHEET
Changes to the opening balance, indicators of the statement of financial results, statement of changes
in equity for the years 2011-2010 were not made.
30