SECURITIES PROSPECTUS

accrued on securities and other instrumentsissued by the taxpayer91 2 5 Т Other expenses91 2 5 20 00 Expenses in the form of difference betweenthe value of contribution to joint operationsand the value of assets received upontermination of joint operations91 2 5 30 00 Expenses in the form of difference betweenthe current market value of financialinvestments as of the reporting date and theprevious value of financial investments91 2 5 40 00 Expenses in connection with writing offcontributions to simple partnership91 2 5 50 00 Expenses associated with granting free use ofproperty and other services provided free ofcharge91 2 5 70 00 Negative difference caused by the recordingof non-current assets purchased for foreigncurrency in accounting books91 2 6 Т Expenses associated with the activities ofthe Project Center for Completion ofReorganization of RAO UES of Russia andthe Group for Organization of Activities ofInfrastructural Entities of WholesaleElectricity and Capacity Market91 2 6 10 T Financial expenses91 2 6 10 01 Costs in connection with purchasing materialsto be used in the activities of the ProjectCenter91 2 6 20 T Labor compensation expenses91 2 6 20 01 Paid sums calculated using the remunerationrates and basic salaries in accordance with theforms and labor compensation systemsadopted by the taxpayer91 2 6 20 02 Incentives: bonuses for (systematic)performance91 2 6 20 03 Compensation of part-time employees91 2 6 20 04 Other types of payments to employeesprovided for by the employment and/or laborcontract91 2 6 20 05 Incentives: non-recurring performancebonuses91 2 6 20 06 Expenses in connection with thecompensation of employees during leave(scheduled and additional leaves)91 2 6 20 07 Expenses in connection with temporarydisability pay91 2 6 20 08 Payments for unused leave to the employee303