Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
of December 31, 2012 amounted to 66,838 thousand rubles (110,229 thousand rubles - as of December
31, 2011; 276,264 thousand rubles - as of December 31, 2010). The Company has not got any pledged
fixed assets.
Fixed Assets Acquisition
During the year of report the Company commissioned new items of fixed assets (not including those
received from reorganization), including upgraded items, for a total sum of 9,926,700 thsd. rubles
(15,183,517 thsd. rubles in 2011). Items of fixed assets of the 2 nd power unit of CCP-325 of the branch
"Ivanovskie PGU" have been commissioned. Initial value of the said items amounted to 9,599,152
thsd. rubles. In the executive bodies of the Company items of fixed assets with the initial value of
304,418 thsd. rubles (13,603 thsd. rubles in 2011) have been commissioned. They are mainly server,
network and communication equipment.
In November 2012 the Company received on its balance buildings and structures in the result of
affiliation with JSC ―Bashenergoaktiv‖ 3 . According to the general conditions of formation of spin-off
balance-sheet of JSC ―Bashkirenergo‖, the property, including fixed assets, are transferred to its legal
successor at their book value. Book value of buildings and structures amounted to 124,491 thsd. rubles
according to the deed of transfer, including facilities accounted in the structure of fixed assets in the
amount of 55,106 thsd. rubles, and facilities accounted in the structure of income-bearing investments
in tangible assets in the amount of 69,385 thsd. rubles.
Retirement of Fixed Assets
In 2012 the Company continued its operations on transferring fixed assets to 100 % subsidiary –
INTER RAO – Electric Power Plants, OJSC – for the purpose of implementing the decision made in
2011 on the shutdown of electricity and heat energy production, and transferring this function to the
said company. As of 31/12/2012 the book value of the items of fixed assets sold amounted to
25,078,548 thsd. rubles (in 2011 – 3,101,420 thsd. rubles). The sum of liquidated items of fixed assets
amounted to 68,311 thsd. rubles (in 2011 – 2,718 thsd. rubles).
3 Bashnergoaktiv‖ was formed in November 2012 through separation during reorganization of JSC ―Bashkirenergo‖.
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