30 june 2010
----
30 june 2009
0
0
0
revenue for reportable segments
----
1 053 552
819 669
0
0
jsc stantsiya ekibastuzskaya gres-2
----
-67 793
-32 188
0
0
gross versus net presentation of revenue under ifrs
----
-21 517
-8 432
0
0
other income included in revenue under management accounting
----
-17 041
652
0
0
other adjustments
----
-253
-3 450
0
0
revenue per consolidated interim statement of comprehensive income
----
946 948
776 251
0
0
deprecation and amortisation for reportable segments
----
53 129
46 403
0
0
jsc stantsiya ekibastuzskaya gres-2
----
-5 380
-4 514
0
0
difference in depreciation due to different value of assets under ifrs and
----
-2 455
-1 250
0
0
management accounting
----
0
0
0
0
amortisation of intangible assets of the parent company
----
692
478
0
0
depreciation of investment property
----
233
-
0
0
other adjusments
----
-111
-194
0
0
deprecation and amortisation per consolidated interim statement of
----
46 108
40 923
0
0
comprehensive income
----
0
0
0
0
share of profit/-loss of associates and jointly controlled entities for
----
-
-137
0
0
reportable segments
----
0
0
0
0
jsc stantsiya ekibastuzskaya gres-2
----
12 916
-1 063
0
0
jsc tgk-11
----
8 095
-
0
0
other adjustments
----
134
207
0
0
share of profit/-loss of associates and jointly controlled entities per
----
21 145
-993
0
0
consolidated interim statement of comprehensive income
----
0
0
0
0
ebitda for reportable segments
----
180 457
133 621
0
0
jsc stantsiya ekibastuzskaya gres-2
----
-24 596
-11 452
0
0
share of profit of associates
----
5 541
-
0
0
reclassification between other operating and financial income/expenses
----
3 819
-3 202
0
0
parent company bonuses charged
----
-3 247
-
0
0
share based payments
----
-2 365
-
0
0
inventory write-off
----
-1 895
-
0
0
provision for impairment of accounts receivable
----
1 185
-1 670
0
0
depreciation of property plant and equipment unrecordered in segment reporting
----
1 063
463
0
0
other adjustments
----
-1 130
-2 081
0
0
ebitda per consolidated interim statement of comprehensive income
----
158 832
115 679
0
0
finance income / expense
----
-95 471
-49 359
0
0
deprecation and amortisation per consolidated statement of comprehensive
----
0
0
0
0
income
----
-46 108
-40 923
0
0
reverse of impairment of investment property
----
4 502
-
0
0
profit before income tax per interim consolidated interim statement of
----
0
0
0
0
comprehensive income
----
21 755
25 397
0
0
jsc inter rao ues
----
0
0
0
0
ifrs consolidated interim financial statements for the period ended 30 june 2010 -unaudited
----
0
0
0
0
-in thousands of eur
----
0
0
0
0
12 other non-current assets -continued
----
0
0
0
0
as at 30 june 2010 non-current loans issued included eur 51615 thousand -31 december 2009: eur 28303 thousand in
----
0
0
0
0
respect of loan given by the parent company to jsc ogk-1 the company under trust management -see notes 31 -d 32
----
0
0
0
0
with floating interest rate equal to refinancing rate of the central bank of the russian federation plus 276% pa the
----
0
0
0
0
maturity date of the loan agreement was prolonged till december 2019
----
0
0
0
0
as at 30 june 2010 available-for-sale investments included eur 2025 thousand -31 december 2009: eur 1782
----
0
0
0
0
thousand in respect of investments in the shares of jsc sangtudinskaya ges-1 -tajikistan the increase in investments
----
0
0
0
0
into jsc sangtudinskaya ges-1 in the amount of eur 243 thousand represents the translation difference recognised in
----
0
0
0
0
other comprehensive income of the consolidated statement of comprehensive income
----
0
0
0
0
as at 30 june 2010 other non-current assets included eur 1556 thousand of prepayments on solidarity accounts and on
----
0
0
0
0
individual accounts in non-state pension fund in respect of current employees -31 december 2009: eur 1370 thousand
----
0
0
0
0
the prepayments are intended to be used for settlement of defined benefit pension obligations
----
0
0
0
0
as at 31 december 2009 other non-current assets included eur 231505 thousand relating to construction of the second
----
0
0
0
0
power generating block at kaliningradskaya tec-2 -see note 21 as at 30 june 2010 the amount was reclassified to other
----
0
0
0
0
current assets -see note 16 as in accordance with the contract the construction will be completed by the end of the first
----
0
0
0
0
quarter 2011
----
0
0
0
0
included in the long-term derivative financial instruments the amount of eur 49017 thousand represented the fair value
----
0
0
0
0
of the call and put option agreement with sc vnesheconombank signed in june 2010 -see note 17
----
0
0
0
0
movements on the group provision for impairment of receivables are as follows
----
0
0
0
0
non-current trade
----
non-current loans other non-current
total
0
0
receivables
----
issued incl interest receivables
provision
0
0
at 1 january 2010
----
-3 121
-61
-4 328
-7 510
provision for receivables impairment
----
-
-
-2 461
-2 461
release of provision
----
379
-
-
379
unwind of discount
----
-
-
584
584
translation difference
----
-358
-108
-565
-1 031
at 30 june 2010
----
-3 100
-169
-6 770
-10 039
non-current trade
----
non-current loans other non-current
total
0
0
receivables
----
issued incl interest receivables
provision
0
0
at 1 january 2009
----
-1 834
-56
-5 080
-6 970
provision for receivables impairment
----
-434
-
-
-434
unwind of discount
----
10
-
258
268
translation difference
----
-6
3
276
273
at 30 june 2009
----
-2 264
-53
-4 546
-6 863
the impairment provision against non-current financial assets mainly represents the effect of discounting the estimated
----
0
0
0
0
future cash flows to their present value
----
0
0
0
0
13 inventories
----
0
0
0
0
30 june 2010
----
31 december 2009
0
0
0
fuel production stocks
----
23 531
21 746
0
0
spare parts
----
20 833
16 184
0
0
materials and consumables
----
14 267
13 334
0
0
other inventories
----
7 932
5 980
0
0
