Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Diluted profit per share,
kopecks
(0,1472) (2,0824) 0,1024
In 2012 and 2011-2010 the Company had no bonds convertible into shares.
21. RELATED PARTIES
21.1. Major entities
As of December 31, 2012 there is no shareholder (legal entity or individual) in the structure of the
Company's shareholders with a participation interest exceeding 20 % of the authorized capital.
21.2. Subsidiaries and associated companies
Full list of subsidiaries and associated companies is posted on the Company’s website
http://www.interrao.ru/investors/disclosure/affiliated/
21.2.1. Proceeds from sales to subsidiaries and associated companies
Company’s proceeds from sales of goods (works, services) to subsidiaries and associated companies in
2012 amounted to 16,873,727 thousand rubles. (30,353,147 thousand rubles - in 2011) without VAT.
Sale of electricity was carried out on regular commercial terms at market prices for the corresponding
regions of supplies. Other sales mainly include agent’s fee and operations on the sale of information
and process services. The cost of services rendered corresponds to the market value.
Proceeds from sale
Sum
2012 2011
Total sales 16 873 727 30 353 147
including:
Sale of electricity (power) under bilateral agreements 14 059 055 25 558 015
Sale of electricity (power) under the contract of
commission concluded with JSC ―CFR‖ 2 739 258 4 698 396
Other sales 75 414 96 736
21.2.2. Profits in the form of dividends received from subsidiaries and associated companies
79