Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Name As of December 31, As of December As of December
2012
31, 2011 31, 2010
Receivables 26 967 810 3 862 219 2 308 241
Total deferred expenses, including 124 622 1 062 881 331 309
- fee for process integration
of power receivers - 784 748 23 596
- software products 105 545 125 815 138 893
- rights to use land 2 632 105 277 110 536
plots
- commissioning work on new fixed assets 18 738 28 108
- agency fee receivable 4 756 7 134 9 513
- other 11 689 21 169 20 663
Costs of a feasibility study of investments
72 130
Unfinished operations on purchasing intangible assets
56 414
Apartments 3 071 3 071 28 058
Costs of unfinished R&D - - 150 379
Materials intended for modernization of fixed assets 222 443
Value-added tax on the costs of construction of the starting complex of
the second power unit PGU-450 MW of Kaliningrad TPP-2 2 238 840
TOTAL 27 151 917 5 000 301 5 279 270
Flow and structure of receivables is shown in the section 8 ―Long-Term Receivables‖ and in the
section 8.1 ―Long-Term Receivables‖ of this Explanatory Note.
6. FINANCIAL INVESTMENTS
6.1. Long-term financial investments
Financial investments on the balance sheet are shown net of a provision for devaluation of financial
investments in the amount of 334,946,242 thousand rubles as of December 31, 2012 (241,150,388
thousand rubles - as of December 31, 2011, 46,454,407 thousand rubles - as of December 31, 2010).
Shares quoted on the Stock Exchange are reflected on the balance sheet at the market value calculated
by exchange trade organizer (MICEX) on the last working day, December 28, 2012
As of December 31, 2012 the value of provision created for devaluation of financial investments in the
authorized (share) capitals of other companies amounts to 49,387,799 thousand rubles (2,554,855
thousand rubles – as of December 31, 2011; 633,513 thousand rubles – as of December 31, 2010).
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