Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Statement of Financial Results. Profits from participation in other entities in the amount of 208,826
thousand rubles (384,531 thousand rubles – in 2011) are subject to profit taxation at the rate of 0 %.
Itemization of the line 2460 ―Other‖ of the Statement of Financial Results.
2012 2011
Profit tax from participation in other entities (dividends) (38 158) (86 079)
Profit tax payable in addition under clarified tax returns (16)
Adjustment (charging) of deferred tax liability (5 720) (895)
Penalties under taxes (5) (696)
Profit tax to be reduced under clarified tax returns 194 310 12 086
Adjustment (charging) of a deferred tax asset (949) (73 356)
Adjustment (writing-off) of a deferred tax liability 2 903 630 658
Total 152 381 481 702
Value-added tax
The total debt in compensation of VAT from federal budget, including supplies of electricity for
export, is equal to 783,159 thousand rubles as of 31/12/2012 (1,507,741 thousand rubles – as of
31/12/2011; 2,390,247 thousand rubles – as of 31/12/2010). This amount is in the structure of other
receivables of the balance sheet.
20. PROFIT PER SHARE
The base profit per share reflects a part of the profits of the reporting period, which can be potentially
distributed among the shareholders – holders of ordinary shares. It is calculated as the ratio of the base
profit for the accounting year to the average quantity of outstanding ordinary shares in the accounting
year.
In June 2012 the Company repurchased its own shares from the shareholders who did not take part in
voting or voted against reorganization of the Company, in the amount of 195,177,711,798 shares at
0.0284 RUB per share, for a total sum of 5,543,047 thousand rubles.
77