Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
IV.
DISCLOSURE OF SIGNIFICANT PARAMETERS
1. INTANGIBLE ASSETS
Flow of intangible assets during the year of report is shown in the table below:
Name of the
indicator
Code Period
As of the beginning of the year
Changes for the period
disposed
As of the end of the year
accumulated
accumulated
depreciation accumulated
depreciation
accumulated received
original value
original value and depreciation original value and
depreciation
impairment
impairment
losses
losses
Intangible assets
- total
5100 2012 14 317 (7 687) 78 886 (12 804) 8 019 (4 874) 80 399 (4 642)
5110 2011 8 607 (6 074) 6 710 - - (2 613) 14 317 (7 687)
including:
Exclusive rights
to software
products
5101 2012 14 086 (7 611) 78 886 (12 804) 8 019 (4 846) 80 168 (4 438)
5111 2011 8 376 (5 026) 5 710 - - (2 585) 14 086 (7 611)
Other IA
5102 2012 231 (76) - - - (28) 231 (104)
5112 2011 231 (48) - - - (28) 231 (76)
As of December 31, 2012 the Company has no intangible assets that are subject to depreciation and
have indefinite period of useful life. Remaining period of useful life of intangible assets amounts to:
For exclusive rights to software products – from 3 to 5 years
For a trade mark – from 3 to 7 years.
Initial value of intangible assets in the year of report did not change, useful life was not revised.
Intangible assets with fully paid value, but not written off the books, make 0.5 % (378 thsd. rubles) of
the book value of exclusive rights to software products. The Company has no intangible assets created
by the Company itself.
In the year of report the Company included in its intangible assets exclusive rights to creating
information systems for management of Company’s activity, which have been developed on the basis
of ORACLE software. These systems include:
Software complex ―Unified Information System of Procurements‖ designed for
procurement management in JSC ―INTER RAO UES‖;
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