Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
The Company provides long-term loans in rubles to the companies of INTER RAO UES Group and to
the employees of the Company. The term of loan repayment is in 2014-2015. Interest rates applicable
in 2012 made 10 % to 13.5 % per annum.
Long-term debt securities
As of 31/12/2012 the Company has no long-term debt securities (66,122 thsd. rubles as of 31/12/2011;
no debt securities as of 31/12/2010). Bills of exchange accounted as of 31/12/2011 as long-term
financial investments in the sum of 66,122 thsd. rubles were submitted for receipt in the amount of
39,639 thsd. rubles, and moved to short-term financial investments in accordance with their repayment
terms in the amount of 28,869 thsd. rubles. Discount was charged on bills of exchange in the structure
of interest yield in the amount of 2,386 thsd. rubles in the year 2012.
6.2. Short-term financial investments (other than cash equivalents)
Financial investments (other than cash equivalents) on the balance sheet are shown net of a provision
for devaluation of financial investments in the amount of 937,985 thousand rubles as of December 31,
2012 (6,028,375 thousand rubles - as of December 31, 2011, 4,020,736 thousand rubles - as of
December 31, 2010).
The amount of provision created for devaluation of financial investments with respect to the short-term
financial investments in the form of loans issued, as of December 31, 2012 amounts to 11,976
thousand rubles (6,192 thousand rubles – as of December 31, 2011; 31,678 thousand rubles – as of
December 31, 2010).
Short-term loans issued in foreign currency
Information about short-term loans issued in foreign currency is given in the table below:
Name
Remaining
loan as of
31/12/2011
In the currency of the contract
Arrived in 2012 Disposed in 2012 Remaining
loan as of
31/12/2012
Issued in
2012
Transferred
from longterm
loans
Repaid in
2012
Transferred
to long-term
loans
Loans in USD 54 740 268 16 115 (16 467) (54 014) 642
Provision for
devaluation in
USD
(204) (190) - (394)
51