Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Loss before tax (except for profits from participation in other entities) according
to accounting books (12 362 379)
Amount of provisional profit tax income 2 472 476
Permanent differences of the reporting period, including: 35 981 668
- on the sale of financial investments (quoted shares) (12 103 039)
- on the revaluation of financial investments (quoted shares) (1 859 759)
- on commercial and administrative costs 756 731
- on depreciation of fixed assets 33 459
- on the liquidation of fixed assets 37 062
- on the liquidation of other property 10 965
- on the provision for devaluation of financial investments 46 086 774
- on the provision for future costs 98 854
- on the provision for reduction in the value of inventories (112 299)
- on the sale of fixed assets 252 566
- on the sale of inventories 132 460
- on the sale of unfinished construction 5 110
- on the retirement of R&D that has given no result 66 305
- on other costs 2 576 479
Deductible temporary differences of the reporting period, including: (21 177 091)
- under the provision for unused vacations and forthcoming costs (237 939)
- under provision for bad debts (29 462 175)
- under electricity transportation costs (78 710)
- on the sale of securities 8 615 784
- on other costs (14 051)
Taxable temporary differences of the reporting period, including: 858 902
- on depreciation of fixed assets 41 357
- Process consolidation (2 nd power unit of the Branch ―Kaliningrad TPP-2‖ 822 203
- on other costs (4 658)
Taxable profit under tax accounting 3 301 100
Profit tax rate 20 %
Profit tax 660 220
Profits from participation in other entities (dividends) received by the Company in 2012 amounted to
2,573,215 thousand rubles (1,355,352 thousand rubles – in 2011). Profit tax charged from the profits
from participation in other entities is accounted by the Company in a separate line 2460 ―Other‖ of the
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