SECURITIES PROSPECTUS

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Chart of Accounts Structure and Components#SEGMENTNumber ofSymbolsDESCRIPTION4COSTCENTER3This segment contains the values of cost centers. Itsvalues will vary among corporate entities and ledger sets.This segment will allow:- Checking whether cost center expenses comply with thebudget (as of transaction entry into the system)- Analyzing profitability (for cost/profit centers)- Analyzing cost center information with regard to othersegments (for example, type of activity costs with regard toa specific cost center)- Determining fixed assets for a specific cost center320
Chart of Accounts Structure and Components#SEGMENTNumber ofSymbolsDESCRIPTION5INTERCOMPANYSETTLEMENTS5This segment is intended for intercompany settlements.The number of symbols for this segment will be thesame as the number of symbols for the COMPANYsegment. The combination of the COMPANY andINTERCOMPANY SETTLEMENTS segments will allow:- Tracking information about the intercompanytransaction recipient. The sender will be recorded in theCOMPANY segment.- Using the functionality of automatic elimination- Approving transactions throughout the holdingcompany.321
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Approved on October 27, 2008 Regist
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CONTENTSIntroduction 7I. Brief Info
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Entities Owning at Least 20 Percent
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INTRODUCTIONBrief description of th
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I. Brief Information Concerning Ind
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Location: 117997, Moscow, ulitsa Va
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Procedure for the Selection of Audi
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II. Brief Information Concerning Pl
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3.3. Liabilities of JSC IDGC Holdin
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Higher level of tariffs for service
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above-mentioned factors on the issu
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subsequently revised several times
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Risks associated with changes in co
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On July 1, 2008, the establishment
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10 percent or greater change in the
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Stake held by the subsidiary and/or
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predominant stake in its authorized
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Year of birth: 1957Stake held by th
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LocationGrounds for recognizing the
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Description of the company’s core
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nonePercentage of the issuer’s or
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Individual acting as sole executive
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subsidiary and/or dependent company
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Individual acting as sole executive
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y the Issuer.Stake held by the subs
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Stake held by the above-mentioned i
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Members of the collegial executive
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Starokubanskaya, 116.Grounds for re
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Members of the Board of Directors o
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capital of the subsidiary and/or de
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dependent companyDescription of the
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5. Nikolai Sergeyevich KhazovYear o
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noneIndividual acting as sole execu
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Percentage of the issuer’s ordina
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1. Bela Mukharbievna Suyunova, Chai
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Stake held by the above-mentioned i
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2. Pavel Ivanovich OkleiYear of bir
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9. Misrikhan Shapievich Misrikhanov
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Short corporate nameLocationGrounds
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Percentage of ordinary shares in JS
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Stake in the authorized capital of
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Grounds for recognizing the company
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6. Nikolai Zinovievich SokolovskyYe
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Holding owned by the above-mentione
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mentioned individualPercentage of o
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Description of the role of such com
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none3. Ilya Alexandrovich Vergizaev
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noneMembers of the collegial execut
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V. Information Concerning the Finan
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List of the issuer’s financial in
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The issuer is in charge of the corp
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13. recommendations concerning the
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28. other issues provided for by th
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Number of shares in the subsidiary
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Information concerning the position
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Position: Deputy Head of the Secret
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Period: 2008 - presentEntity: OAO I
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Period: June 2008 - presentEntity:
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Entity: OAO VTB BankPosition: membe
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Stake held by such individual in th
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Position: member of the Board of Di
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Entity: OAO LSR GroupPosition: memb
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13. Yakov Moiseyevich UrinsonYear o
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Period: 2005 - presentEntity: OAO R
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Period: June 27, 1999 - June 28, 20
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The Internal Audit Commission of th
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6.5. Information Concerning Individ
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Entity: the Ministry for Economic D
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Period: 2005 - presentEntity: Feder
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VII. Information Concerning Partici
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profit-making organizations) or nam
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8.2. Quarterly Accounting Statement
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X. Additional Information Concernin
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In conformity with Article 10.1 of
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Short corporate nameOAO Yantarenerg
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8.Full corporate nameSpecial Design
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Percentage of ordinary shares in th
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Stake held by JSC IDGC Holding in t
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Percentage of ordinary shares in JS
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Percentage of ordinary shares in th
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35.Full corporate nameShort corpora
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Holding owned by the business entit
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Full corporate nameNurenergo Open J
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• to exercise any other rights pr
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The fundamental principles of forei
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of Article 284of the TC of theRussi
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Income includes:-revenue from the s
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Appendix 1.Initial Balance Sheet of
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Fixed assets, including 120 8,860,7
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loans extended for less than 12 mon
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tax payables 624 0.00social insuran
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FIABCI-RUSSIARSAInstitute of Profes
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Justification Code)State Registrati
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INITIAL BALANCE SHEETCODESAs of Jul
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other buyers and customers 23104not
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Section III Total 490238,458,107,66
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Reserve for future expense and paym
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Appendix 1to Order of JSC IDGC Hold
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approved by Decree of the Ministry
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apply to promissory notes and the o
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Accounts receivable shall be recogn
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12. Information About Participation
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17.2. Liability for Maintaining Tax
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If as of disposal of a fixed asset
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employees based on financial accoun
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The Company shall calculate and mak
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The Company shall form the tax base
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Contents:Fixed assets .............
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Section 1. Values of Account/Subacc
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07 0 Equipment for installationCont
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10 50 Materials outsourced for proc
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production of goods (performance of
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for environmental protection needs
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20 20 01 13 Incentives and/or allow
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20 20 02 54 Payments for the first
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20 50 03 04 Expenses (insurance con
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20 50 07 16 Expenses in connection
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26 50 05 03 Cost of non-capital ser
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26 50 05 36 Expenses in connection
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43 TFinished products43 30 Other fi
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52 99 2 0 00 Bank «***»52 99 5 0
Page 270 and 271: 59 2 1 0000 Reserve against the dep
Page 272 and 273: 63 1 8 Reserve for doubtful account
Page 274 and 275: 68 03 99 10 Reassessed VAT on lease
Page 276 and 277: 68 20 1 11 Tax reassessment68 20 1
Page 278 and 279: 69 02 20 00 Penalties69 02 30 0069
Page 280 and 281: 71 3 Т Corporate plastic cards for
Page 282 and 283: 76 1 6 0 0 00 Authorized capital co
Page 284 and 285: eceivable76 4 9 Т Interest on budg
Page 286 and 287: порядка81 TTreasury shares81
Page 288 and 289: authorized capital of liquidated co
Page 290 and 291: intangible assets91 1 4 11 T Income
Page 292 and 293: 91 2 1 2 1 08 Sums of commission fe
Page 294 and 295: the quantity of shares resulting fr
Page 296 and 297: 91 2 2 07 T Expenses associated wit
Page 298 and 299: 91 2 2 22 20 Residual value and exp
Page 300 and 301: transactions in accordance with the
Page 302 and 303: staff employees91 2 2 62 00 Expense
Page 304 and 305: eing dismissed91 2 6 20 09 Other no
Page 306 and 307: 94 3 T Partly damaged property94 3
Page 308 and 309: SOCIAL INSURANCE AGAINST INDUSTRIAL
Page 310 and 311: Section 2. Values of Company and In
Page 312 and 313: Section 3. Values of Activity Type
Page 314 and 315: 549 Repair work in the Chechen Repu
Page 316 and 317: Chart of Accounts Structure and Com
Page 324 and 325: Appendix 4to Order of JSC IDGC Hold
Page 326 and 327: Appendix 4to Order of JSC IDGC Hold
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SECURITIES PROSPECTUS

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