Аудиторское заключение

EXPLANATIONS
to the accounting (financial) statements of
JSC “INTER RAO UES” for the year 2012
Indicators of the reportable segments to be disclosed are set out in the assessment, in which they are
submitted to the Company's management for decision making (according to management accounting).
Retained costs represent the costs related to the Company in general. Segment assets consist mainly of
fixed assets, intangible assets, inventories, receivables and cash Segment assets generally do not
include investments. Segment liabilities comprise operating liabilities and exclude items such as tax
liabilities and certain types of loans related to the Company in general. Capital costs include the receipt
of fixed assets. Impairment loss and provisions relate to the segment only if they relate to the assets
thereof.
In the reporting period there was no changes in way to assess the indicators used for determining the
financial result (profit or loss) of the reportable segment, as compared to previous periods and,
accordingly, the effect of changes in the financial result (profit, loss) of the reportable segment in the
reporting period.
The tables below present information on income and profits, as well as assets and liabilities by the
Company’s geographical segments.
For 2012
Description Russia Finland Lithuania Belarus
Other
countries
Total
Proceeds 17 117 362 5 774 561 7 782 284 7 192 853 4 825 118 42 692 178
Costs (18 924 103) (4 152 720) (4 874 724) (4 212 557) (3 010 975) (35 175 079)
Profit by segments (1 806 741) 1 621 841 2 907 560 2 980 296 1 814 143 7 517 099
Retained costs (17 306 263)
Total profit before taxation (9 789 164)
Assets by segments 84 338 817 345 397 508 077 318 459 803 040 86 313 790
Retained assets 358 345 120
Total on assets 444 658 910
Capital assets by
segments
3 402 298 - - - - 3 402 298
Retained capital assets 365 913 085
Total on capital assets 369 315 383
88