Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Other receivables
As of
31/12/2012
As of
31/12/2011
As of
31/12/2010
Debt of subsidiary company INTER RAO –
Electric Power Plants OJSC for the property 10 861 751
Debt of subsidiary company INTER RAO –
Electric Power Plants OJSC for the assignment
of receivables 1 636 439
Debt of subsidiaries and affiliates relating to the
due income on borrowed funds and deferred
payments 309 402 1 124 863 812 227
Overpayment of taxes to the federal budget, the
budgets of the constituent entities of the Russian
Federation 351 102 898 911 11 045
Debt on settlements for electricity under
contracts of commission, assignments 792 604 415 255 129 169
VAT to be compensated from the budget
including on export 783 159 1 507 741 2 390 247
Debts in bank interest-free bills of exchange
received in payment for electricity supplied 68 585
Debts payable on dividends 5 280 223 508 436 271
Debt of subsidiary company INTER RAO
Capital CJSC on the interest-free loan 50 189 901
Debt on securities (shares) 75 555
Other debtors 409 781 187 532 252 821
Debt of subsidiary company INTER RAO Capital CJSC was counted in 2012 as payment of
Company’s debt on the contribution to the authorized capital of INTER RAO Capital CJSC.
8.4 Advance payments granted
Advance payments granted are reflected net of provision for doubtful debts included in current assets
of the balance sheet in the amount of 3,503,957 thousand rubles as of December 31, 2012 (1,302,231
thousand rubles - as of December 31, 2011; 2,184,478 thousand rubles – as of December 31, 2010).
The amount of provision for doubtful debts formed in terms of advance payments granted as of
December 31, 2012 amounts to 57,949 thousand rubles (93,285 thousand rubles – as of December 31,
2011; 103,153 thousand rubles – as of December 31, 2010).
As of 31/12/2012 advance payments granted mainly include advance payment paid for supply of
power equipment to Bolivarian Republic of Venezuela in the amount of 2,204,000 thsd. rubles
(296,332 thsd. rubles – as of 31/12/2011). Increase in the sum of advance payments granted as of
31/12/2012 against the sum of advance payments as of 31/12/2011 is connected with reclassification of
60