Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
In 2012 in the course of reorganization of JSC ―Bashkirenergo‖ the Company purchased shares of the
latter from minority shareholders, and also purchased shares of JSC ―Bashkirenergo‖ from JSC
―System-Invest‖ with the consent of JSC ―AFK System‖. The cost of purchase made 11,115,870
thousand rubles. By mutual consent of the parties a part of the sum in the amount of 713,623 thousand
rubles was paid in cash, the remaining sum in the amount of 10,402,247 thousand rubles was paid by
the Company with its own bills of exchange. Maturity time of the bills of exchange is January, May,
September 2013.
In 2012 the Company purchased shares of JSC ―OGK-1‖, JSC ―OGK-3‖, JSC ―Saint Petersburg Sale
Company‖, JSC ―TGK-11‖ from the subsidiary company INTER RAO Capital CJSC. The cost of
purchasing the said shares made 26,296,786 thousand rubles. This debt will be repaid during the year
2013. The Company plans to repay the debt through the offset of mutual similar liabilities.
14.3 Other long-term liabilities
Name of the indicator
Long-term payables - total
Code Period
Balance as
of the
beginning
of the year
proceeds
as a result of
business
transactions
Changes for the period
repayment
disposal
Writing-off
to financial
result
reclass
Balance as of
the end of the
year
5551 2012 19 269 014 - (16 895 753) - (647 087) 1 726 174
5571 2011 - 19 269 014 - - - 19 269 014
including:
debt appeared on the basis of
concession
advance payments received
5552 2012 16 895 753 - (16 895 753) - - -
5572 2011 - 16 895 753 - - -
16 895 753
5553 2012 2 373 261 - - (647 087) 1 726 174
5573 2011 - 2 373 261 - - -
2 373 261
As of 31/12/2012 the Company reflects in the structure of other long-term liabilities the debt on
advance payments received from the buyers of power equipment. During the period of report a part of
long-term debt was reclassified into short-term debt in the sum of 647,087 thousand rubles.
Company’s long-term liabilities broken down by creditors are shown below:
Other long-term liabilities As of As of As of
71