Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
The Company's largest debtors in terms of payment for electricity (power) as of December 31, 2012:
Centre of Financial Settlements JSC ―CFR‖. The debt of JSC ―CFR‖ to the Company amounts to
771,252 thousand rubles (872,629 thousand rubles as of December 31, 2011; 1,459,731 thousand
rubles as of December 31, 2010). The Company has formed a provision for doubtful debts in
respect of this debt in the amount of 35,567 thousand rubles (173,823 thousand rubles as of
December 31, 2011; 116,691 thousand rubles as of December 31, 2010).
INTER RAO Lietuva (Republic of Lithuania). The debt to the Company amounts to 508,077
thousand rubles (344,549 thousand rubles as of December 31, 2011; 794,056 thousand rubles —
as of December 31, 2010).
8.3. Other short-term receivables
Other receivables are reflected in the balance-sheet net of provision for bad debts included in current
assets in the amount of 53,035,942 thousand rubles as of December 31, 2012 (56,422,550 thousand
rubles - as of December 31, 2011; 4,031,780 thousand rubles – as of December 31, 2010).
The amount of provision for doubtful debts formed in terms of other receivables, as of December 31,
2012 amounts to 237,347 thousand rubles (29,106,283 thousand rubles – as of December 31, 2011;
13,632 thousand rubles – as of December 31, 2010). Previously formed provision for receivables of
subsidiary company INTER RAO Capital CJSC in the amount of 29,002,645 as of 31/12/2011 was
reclassified into provision for devaluation of financial investments as of 31/12/2012 into the said
Company.
Other short-term receivables are given below net of doubtful debt provision:
Other receivables
As of
31/12/2012
As of
31/12/2011
As of
31/12/2010
Other debtors total: 53 035 942 56 422 550 4 031 780
including:
Debt of subsidiary company INTER RAO
Capital CJSC on payment for securities (shares) 37 817 839 1 799 284
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