Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
R&D process and unfinished and non-documented results thereof, as well as unfinished transactions on
purchasing intangible assets throughout the year of report is shown in the table below.
Changes for the period
Name of the indicator Code Period
As of the
beginning
of the year
expenses
for the
period
expenditures expensed as
incurred without giving a
positive result
reclass
accepted to be registered
as intangible assets or
R&D
As of the
end of the
period
Expenses on unfinished
researches and developments -
total
including:
Development of software and
graphic modules of thermal
circuit of the North Western
Thermal Power Plant
Development to create and test
low emission combustion
chamber GTE-110
Development of scheme of
power distribution of
Baltiyskaya NPP
Development of heat energy
market model in terms of
developing the TPP capacity to
the project level
Development of automated
management systems of
Company’s activity
Other developments
5160 2012 - 136 300 - - (78 886) 66 416
5170 2011 160 379 14 968 (21 696) (140 242) (3 410) -
5161 2012 - - - - -
5171 2011 730 - - - (730) -
5162 2012 - - - - - -
5172 2011 127 954 12 288 - (140 242) - -
5163 2012 - - - - - -
5173 2011 21 695 - (21 695) - -
5167 2012 - - - - - -
5177 2011 - 2 680 - (2 680) -
5168 2012 - 134 073 - - (78 885) 55 188
5178 2011 - - - - - -
5169 2012 - 1 227 - - - 1 227
5179 2011 - - - - - -
As of 31/12/2012б the scope of unfinished transactions on purchasing intangible assets include the
costs of creating automated information systems for management of Company’s activity, which have
been developed on the basis of different software products. They include the management system for
Company’s investment programs, management of IT activity, corporate planning etc. As of
31/12/2012 the costs of creating the said systems amounted to 55,188 thsd. rubles. Their
commissioning is planned for the first half-year of 2013.
In the Company’s accounting balance-sheet unfinished transactions on purchasing intangible assets are
reflected in the line 1190 ―Other intangible assets‖.
3. FIXED ASSETS AND INCOME BEARING INVESTMENTS IN TANGIBLE ASSETS
Book value of fixed assets as of December 31, 2012 amounted to 3,230,333 thousand rubles
(19,126,014 thousand rubles - as of December 31, 2011; 39,431,218 thousand rubles – as of December
31, 2010). Book value of completely depreciated fixed assets with no consideration to wear and tear as
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