Financial statements under Russian Accounting Standards

Financial Statements under Russian Accounting Standards (RAS)
Balance Sheet as of 31.12.2013

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Comments Indicators Line code As of 31.12.2013 As of 31.12.2012 As of 31.12.2011
  ASSETS        
  I. NON-CURRENT ASSETS        
5.1.1.–5.2.2. Intangible assets 1110 38 47 56
  Including unfinished operations related to acquisition of intangible assets 1111      
  Researches and developments 1120      
  Including expenses on unfinished researches and developments 1121      
  Intangible development assets 1130      
  Material development assets 1140      
5.3.1.–5.3.6. Fixed assets 1150 45 438 550 40 358 751 36 694 389
  Land plots and other facilities 1151 76 340 57 884 43 588
  Buildings, vehicles and equipment, facilities 1152 41 817 420 36 750 441 33 244 485
  Other types of fixed assets 1153 965 550 753 541 752 991
5.3.5. Uncompleted construction 1154 2 545 110 2 767 988 2 595 469
5.3.6. Advances given for capital construction and acquisition of fixed assets 1155 34 130 28 897 57 856
  Materials used for fixed asset formation 1156      
5.3.1. Investments in valuable property 1160 – – –
  Property for leasing 1161      
  Property under rental contracts 1162      
5.4.1.–5.4.3. Financial investments 1170 1 453 965 1 937 217 2 194 284
  Investments in subsidiaries 1171 1 004 231 1 004 935 1 007 530
  Investments in associates 1172     1 185 414
  Investments in other companies 1173 449 734 932 272 1 330
  Loans given to companies for over 12 months 1174      
  Other long-term financial investments 1175   10 10
5.7.2. Deferred tax assets 1180 789 709 772 944 377 600
  Other non-current assets 1190 130 755 169 847 167 716
  TOTAL on Section I 1100 47 813 017 43 238 806 39 434 045
  II. CURRENT ASSETS        
5.5.1.–5.5.2. Inventory 1210 769 498 1 039 172 1 262 049
  Materials and other similar valuables 1211 760 311 1 020 335 1 231 211
  Expenses of non-completed production 1212      
  Finished products and goods for resale 1213 9 187 17 803 30 838
  Goods delivered 1214   1 034  
  Other inventories and expenses 1215      
  Value-added tax on acquired valuable property 1220 12 150 8 788 24 641
5.6.1.–5.6.4. Accounts receivable 1230 6 524 715 4 115 412 5 400 107
  Payments expected in over 12 months since the reported period 1231 82 531 92 027 76 564
  Purchasers and clients 123101 52 415 50 911 26 358
  Bills receivable 123102      
  Advances given 123103      
  Other receivables 123104 30 116 41 116 50 206
  Payments expected in 12 months since the reported period 1232 6 442 184 4 023 385 5 323 543
  Purchasers and clients 123201 5 758 856 3 213 671 4 676 408
  Bills receivable 123202      
  Debt of SACs on dividends 123203      
  Debt of participants in contributions to the charter capital 123204      
  Advances given 123205 81 868 126 697 193 797
  Other receivables 123206 601 460 683 017 453 338
5.4.1.–5.4.3. Financial investments (excluding cash equivalents) 1240 – – –
  Loans to organizations for less than 12 months 1241      
  Other short-term financial investments 1242 – – –
F.4 Cash and cash equivalents 1250 1 106 369 1 510 147 722 686
  Pay office 1251 39 94 45
  Operating accounts 1252 1 084 025 935 400 462 072
  Foreign currency accounts 1253      
  Other monetary resources 1254 22 305 74 653 260 569
  Cash equivalent 1255   500 000  
  Other current assets 1260 396 671 347 022 314 478
  TOTAL on Section II 1200 8 809 403 7 020 541 7 723 961
  ASSETS 1600 56 622 420 50 259 347 47 158 006
Comments Indicators Line code As of 31.12.2013 As of 31.12.2012 As of 31.12.2011
  ASSETS        
  I. NON-CURRENT ASSETS        
5.1.1.–5.2.2. Intangible assets 1110 38 47 56
  Including unfinished operations related to acquisition of intangible assets 1111      
  Researches and developments 1120      
  Including expenses on unfinished researches and developments 1121      
  Intangible development assets 1130      
  Material development assets 1140      
5.3.1.–5.3.6. Fixed assets 1150 45 438 550 40 358 751 36 694 389
  Land plots and other facilities 1151 76 340 57 884 43 588
  Buildings, vehicles and equipment, facilities 1152 41 817 420 36 750 441 33 244 485
  Other types of fixed assets 1153 965 550 753 541 752 991
5.3.5. Uncompleted construction 1154 2 545 110 2 767 988 2 595 469
5.3.6. Advances given for capital construction and acquisition of fixed assets 1155 34 130 28 897 57 856
  Materials used for fixed asset formation 1156      
5.3.1. Investments in valuable property 1160 – – –
  Property for leasing 1161      
  Property under rental contracts 1162      
5.4.1.–5.4.3. Financial investments 1170 1 453 965 1 937 217 2 194 284
  Investments in subsidiaries 1171 1 004 231 1 004 935 1 007 530
  Investments in associates 1172     1 185 414
  Investments in other companies 1173 449 734 932 272 1 330
  Loans given to companies for over 12 months 1174      
  Other long-term financial investments 1175   10 10
5.7.2. Deferred tax assets 1180 789 709 772 944 377 600
  Other non-current assets 1190 130 755 169 847 167 716
  TOTAL on Section I 1100 47 813 017 43 238 806 39 434 045
  II. CURRENT ASSETS        
5.5.1.–5.5.2. Inventory 1210 769 498 1 039 172 1 262 049
  Materials and other similar valuables 1211 760 311 1 020 335 1 231 211
  Expenses of non-completed production 1212      
  Finished products and goods for resale 1213 9 187 17 803 30 838
  Goods delivered 1214   1 034  
  Other inventories and expenses 1215      
  Value-added tax on acquired valuable property 1220 12 150 8 788 24 641
5.6.1.–5.6.4. Accounts receivable 1230 6 524 715 4 115 412 5 400 107
  Payments expected in over 12 months since the reported period 1231 82 531 92 027 76 564
  Purchasers and clients 123101 52 415 50 911 26 358
  Bills receivable 123102      
  Advances given 123103      
  Other receivables 123104 30 116 41 116 50 206
  Payments expected in 12 months since the reported period 1232 6 442 184 4 023 385 5 323 543
  Purchasers and clients 123201 5 758 856 3 213 671 4 676 408
  Bills receivable 123202      
  Debt of SACs on dividends 123203      
  Debt of participants in contributions to the charter capital 123204      
  Advances given 123205 81 868 126 697 193 797
  Other receivables 123206 601 460 683 017 453 338
5.4.1.–5.4.3. Financial investments (excluding cash equivalents) 1240 – – –
  Loans to organizations for less than 12 months 1241      
  Other short-term financial investments 1242 – – –
F.4 Cash and cash equivalents 1250 1 106 369 1 510 147 722 686
  Pay office 1251 39 94 45
  Operating accounts 1252 1 084 025 935 400 462 072
  Foreign currency accounts 1253      
  Other monetary resources 1254 22 305 74 653 260 569
  Cash equivalent 1255   500 000  
  Other current assets 1260 396 671 347 022 314 478
  TOTAL on Section II 1200 8 809 403 7 020 541 7 723 961
  ASSETS 1600 56 622 420 50 259 347 47 158 006
Comments Indicators Line code As of 31.12.2013 As of 31.12.2012 As of 31.12.2011
  LIABILITIES        
  III. CAPITAL AND RESERVES        
3.1. Charter Capital 1310 8 743 049 8 743 049 8 743 049
  Own shares purchased from shareholders 1320      
  Revaluation of noncurrent assets 1340      
3.1. Added capital (no revaluation) 1350 17 009 503 17 009 503 17 009 503
3.1. Reserve capital 1360 339 163 307 872 180 470
3.1. Non-distributed profit (uncovered loss) 1370 5 704 116 5 537 326 5 283 720
  Of previous years 1371 5 349 535 5 537 326 5 283 720
  Of the reported period 1372 354 581    
  TOTAL on Section III 1300 31 795 831 31 597 750 31 216 742
  IV. LONG-TERM LIABILITIES        
5.6.7.–5.6.8. Loans and borrowings 1410 12 231 733 9 071 231 6 030 928
  Bank credits subject to cancellation in over 12 months since the reported date 1411 9 231 733 9 071 231 6 030 928
  Loans subject to cancellation in over 12 months since the reported date 1412 3 000 000    
5.7.2. Deferred tax liabilities 1420 2 648 225 1 905 852 1 806 957
  Estimated liabilities 1430      
5.6.5.–5.6.6. Other liabilities 1450 514 369 284 168 414 639
  TOTAL on Section IV 1400 15 394 327 11 261 251 8 252 524
  V. SHORT-TERM LIABILITIES        
5.6.7.–5.6.8. Loans and borrowings 1510 161 117 60 049 33 592
  Bank credits subject to cancellation within 12 months since the reported date 1511 56 187 60 049 33 371
  Loans subject to cancellation within 12 months since the reported date 1512 104 930   221
5.6.5.–5.6.6. Accounts payable 1520 6 796 851 5 851 137 5 881 362
  Suppliers and contractors 1521 4 076 407 3 450 363 4 034 808
  Bills payable 1522 0 190 190
  Debt to the personnel 1523 319 100 207 473 1 096
  Debt to non-budgetary funds 1524 115 683 112 668 79 831
  Debts in taxes and levies 1525 295 777 103 285 168 538
  Advances received 1526 1 887 753 1 916 603 1 529 110
  Debt to founders 1527      
  Other payables 1528 102 131 60 555 67 789
  Deferred revenues 1530 73 360 69 313 73 505
5.7.1. Estimated liabilities 1540 2 398 132 1 406 159 1 696 497
  Other liabilities 1550 2 802 13 688 3 784
  TOTAL on Section V 1500 9 432 262 7 400 346 7 688 740
  LIABILITIES 1700 56 622 420 50 259 347 47 158 006

Report on financial results as of 12 months 2013

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Comments Indicator Code 2013 2012
1 2 3 4 5
  Revenues 2110 57 443 525 51 334 978
  including      
  Transmission revenues 2111 55 257 665 49 691 276
  Connection revenues 2112 1 883 512 1 268 360
  Revenues from activities on the arrangement of Russian UES operations and development 2113    
  Revenues from resale 2114    
  Revenues from other companies’ ownership 2115    
  Revenues from rent 2116 205 537 271 648
  Revenues from other core services and produce 2117 91 558 100 094
  Revenues from other non-core services and produce 2118 5 253 3 600
2.1 Expenses 2120 (54 047 304) (48 490 674)
  including      
  Transmission expenses 2121 (53 612 888) (48 057 788)
  Connection expenses 2122 (221 693) (164 040)
  Expenses on activities on the arrangement of Russian UES operations and development 2123 – 0
  Resale expenses 2124 – 0
  Expenses on other companies’ ownership 2125 – 0
  Expenses on rent 2126 (159 654) (201 543)
  Expenses on other core services and produce 2127 (47 650) (61 345)
  Expenses on other non-core services and produce 2128 (5 419) (5 958)
  Gross profit (loss) 2100 3 396 221 2 844 304
2.1 Business expenses 2210 –  
2.1 Management expenses 2220 (886 195) (867 006)
  Profit (loss) from sales 2200 2 510 026 1 977 298
  Revenues from participation in other companies 2310 281 624 251 708
  Interest receivable 2320 89 610 49 527
  Interest payable 2330 (732 152) (487 901)
5.11 Other revenues 2340 3 973 676 11 784 687
5.11 Other expenses 2350 (5 032 268) (12 791 854)
  Pre-tax profit (loss) 2300 1 090 516 783 465
2.3 Income tax 2410 (286 108) (507 239)
2.3 Including permanent tax liabilities (assets) 2421 471 320 265 946
2.3 Changes in deferred tax liabilities 2430 (355 237) (290 461)
2.3 Changes in deferred tax assets 2450 22 013 434 591
2.3 Other 2460 (116 603) 205 458
2.3 Net profit (loss) 2400 354 581 625 814
  FOR INFORMATION:      
  Revaluation of non-current assets, not included into net profit (loss) of the period 2510    
3.2 Other operations, not included into net profit (loss) of the period 2520    
  Consolidated financial result of the period 2500 354 581 625 814
2.2 Basic earnings (loss) per share (RUR) 2900 0.0000041 0.0000072
  Diluted earnings (loss) per share (RUR) 2910    
Comments Indicator Code 2013 2012
1 2 3 4 5
  Revenues 2110 57 443 525 51 334 978
  including      
  Transmission revenues 2111 55 257 665 49 691 276
  Connection revenues 2112 1 883 512 1 268 360
  Revenues from activities on the arrangement of Russian UES operations and development 2113    
  Revenues from resale 2114    
  Revenues from other companies’ ownership 2115    
  Revenues from rent 2116 205 537 271 648
  Revenues from other core services and produce 2117 91 558 100 094
  Revenues from other non-core services and produce 2118 5 253 3 600
2.1 Expenses 2120 (54 047 304) (48 490 674)
  including      
  Transmission expenses 2121 (53 612 888) (48 057 788)
  Connection expenses 2122 (221 693) (164 040)
  Expenses on activities on the arrangement of Russian UES operations and development 2123 – 0
  Resale expenses 2124 – 0
  Expenses on other companies’ ownership 2125 – 0
  Expenses on rent 2126 (159 654) (201 543)
  Expenses on other core services and produce 2127 (47 650) (61 345)
  Expenses on other non-core services and produce 2128 (5 419) (5 958)
  Gross profit (loss) 2100 3 396 221 2 844 304
2.1 Business expenses 2210 –  
2.1 Management expenses 2220 (886 195) (867 006)
  Profit (loss) from sales 2200 2 510 026 1 977 298
  Revenues from participation in other companies 2310 281 624 251 708
  Interest receivable 2320 89 610 49 527
  Interest payable 2330 (732 152) (487 901)
5.11 Other revenues 2340 3 973 676 11 784 687
5.11 Other expenses 2350 (5 032 268) (12 791 854)
  Pre-tax profit (loss) 2300 1 090 516 783 465
2.3 Income tax 2410 (286 108) (507 239)
2.3 Including permanent tax liabilities (assets) 2421 471 320 265 946
2.3 Changes in deferred tax liabilities 2430 (355 237) (290 461)
2.3 Changes in deferred tax assets 2450 22 013 434 591
2.3 Other 2460 (116 603) 205 458
2.3 Net profit (loss) 2400 354 581 625 814
  FOR INFORMATION:      
  Revaluation of non-current assets, not included into net profit (loss) of the period 2510    
3.2 Other operations, not included into net profit (loss) of the period 2520    
  Consolidated financial result of the period 2500 354 581 625 814
2.2 Basic earnings (loss) per share (RUR) 2900 0.0000041 0.0000072
  Diluted earnings (loss) per share (RUR) 2910    

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