Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Deferred expenses with a writing-off period within 12 months after reporting date, costs of unfinished
research and development and experimental and technological works, costs proposed to be disposed
within 12 months after the reporting date, and so on are reflected in the structure of other current
assets. As of December 31, 2011 unfinished R&D in the amount of 116,563 thsd. rubles were
transferred to the Scientific & Innovation Activity Support Foundation ―Energy Beyond Borders‖.
Unfinished R&D for a sum of 66,305 thsd. rubles were written off to financial result as given no
effect. Unfinished R&D in the amount of 73,937 thousand rubles is to be transferred by the Company
in 2013 to the Scientific and Innovation Activity Support Foundation ―Energy Beyond Borders‖.
Information on other current assets of the Company is presented below:
Description
As of
31.12.2012
As of
31.12.2011
As of
31.12.2010
Total unfinished R&D costs,
including: 73 937 256 805 -
- unfinished developments to create and test low
emission combustion chamber GTE-110 73 937 140 242
- unfinished developments to improve energy
efficiency, reliability and safe operation of TPP 116 563
Total deferred expenses, including 136 524 178 954 125 573
- software products 72 492 62 992 66 356
- costs of voluntary health insurance 44 373 49 747 568
- payment for process connection of power-receiving
devices 27 735 989
- voluntary property and liability insurance 6 163 10 006 27 805
- commissioning work on new fixed assets 9 369 9 369
- rights to use land plots 4 251 4 099
- agent's fee - 2 378 2 378
- other 13 496 12 476 14 009
Other - 4 867 -
TOTAL 210 461 440 626 125 573
11. CAPITAL AND RESERVES
On April 26, 2012 the Company’s shareholders made a decision at the special General Meeting of
Shareholders on the Company’s reorganization by consolidation with JSC ―OGK-1‖, JSC ―OGK-3‖,
JSC ―Bashenergoaktiv‖, INTER RAO – Energy OJSC, INTER RAO – EnergoAktiv OJSC.
Consolidation with JSC―OGK-1‖, JSC ―OGK-3‖, INTER RAO – Energy OJSC, INTER RAO –
EnergoAktiv OJSC took place on October 01, 2012. JSC ―Bashenergoaktiv‖ was connected to the
Company on November 06, 2012.
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