Annex to the order of Ministry of Finance of the Russian Federation N 67 n dated 22.07.03

balance sheet

on internal standard of IDGC Holding, JSC

as of March 31, 2010

Codes
Form No. 1 according to All-Russian Classifier of Management Documentation / 710 001
Date (year, month, day) / 2010.03.31
Organisation IDGC of Centre, JSC / according to All-Russian Classifier of Businesses and Organisations / 75720657
Id. tax payer number / Id. tax-payer number / 6901067107
Type of activity electric power transmission / according to All-Russian Classifier of Economic Activities / 40.10.2
Business legal structure / Form of ownership
JSC / according to All-Russian Classifier of Legal Structures of Businesses /
All-Russian Classifier of Forms of Ownership / 47 / 16
Measurement unit thousand Rubles / according to All-Russian Classifier of Measurement Units / 384
Location (Address)
4/2, Glukharev Lane, Moscow, 129090
Date of approval
Date of mailing / receipt
assets / Note / Code / For the beginning of the reporting year / For the end of the reporting period
1 / A / 2 / 3 / 4
I. Non-current assets
Intangible assets
including:
rights for patents, programs, trade marks (service trademarks)
other analogous to the listed rights and assets
goodwill
other type of intangible assets
R&D results
Fixed assets
including:
land plots and environmental facilities
buildings, machinery and equipment, constructions
other types of fixed assets
Construction in progress
including:
equipment for installation
investments in non-current assets
Profitable investments in tangible assets
including:
property for leasing
property on tenancy contract basis
Long-term financial investments
including:
investments in subsidiaries
investments in affiliates
investments in other companies
loans granted to companies for more than 12 months period
other long-term financial investments
Deferred tax assets
Other non-current assets
Total for the section I / 110 / 35 678 / 33 481
111
112 / 35 678
- / 33 481
-
113
114
120
121
122
123
130
13001
13002
135
136
137
140
141
142
143
144
145
148
150
190 / -
-
49 105 074
104 588
48 527 724
472 762
2 860 952
375 558
2 485 394
-
-
-
145 551
15 355
-
130 196
-
-
136 000
1 227 590
53 510 845 / -
-
48 537 992
104 606
47 977 918
455 468
3 202 489
469 318
2 733 171
-
-
-
191 857
15 355
-
176 502
-
-
136 834
1 205 719
53 307 372
assets / Note / Code / For the beginning of the reporting year / For the end of the reporting period
1 / A / 2 / 3 / 4
II. Current assets
Supply
including:
raw material, materials and other analogous values
rearers and fatteners
construction in progress costs
finished products and goods for resale
shipped goods
deferred expenses
other supplies and expenses
Value added tax according to purchased valuables
Accounts receivable (payments on which are expected more than
within 12 months after accounting date)
including:
buyers and customers
bills receivable
debts of subsidiaries and affiliates
prepaid expenses
other accounts receivable
among them:
bills
Accounts receivable (payments on which are expected within 12 months after accounting date)
including:
buyers and customers
bills receivable
debts of subsidiaries and affiliates
debts of participators (founders) according to contributions in the authorized capital
prepaid expenses
including:
to supplies of materials
to building organizations
to repair organizations
to service providers
other prepaid expenses
other accounts receivable
among them:
according to interest fines, penalties, forfeits under contracts
excess payment of taxes in Federal budget
excess payment of taxes in budgets of constituent entities of the RF
excess payment of taxes in local budgets
excess payment in governmental extra-budgetary funds
settlements for share acquisition
bills
other accounts receivable
Short-term financial investments
including:
loans granted to organizations for less than 12 months period
other short-term financial investments
Monetary funds
including:
cashier’s desk
settlement accounts
foreign exchange accounts
other monetary funds
including:
special accounts in banks
monetary documents
transfers in transit
Other currents assets
Total for the section II
Balance / 210 / 1 639 282 / 1 592 913
211
212
213
214
215
216
217
220
230
231
232
233
234
235
23501
240
241
242
243
244
245
24501
24502
24503
24504
24505
246
24601
24602
24603
24604
24605
24606
24607
24608
250
251
252
260
261
262
263
264
26401
26402
26403
270
290
300 / 1 500 610
-
-
1 804
-
136 868
-
54 789
62 913
1 055
-
-
-
61 858
-
5 411 376
4 148 278
-
-
-
384 342
13 154
28 055
2 968
221 855
118 310
878 756
13 472
12 370
70 361
512
10 380
-
-
771 661
-
-
-
368 104
-
363 395
-
4 709
4 609
-
100
2 766
7 539 230
61 050 075 / 1 463 228
-
-
1 373
-
128 312
-
27 067
62 195
948
-
-
-
61 247
-
6 945 154
5 414 879
-
-
-
605 936
22 242
147 239
4 288
226 736
205 431
924 339
15 352
3 396
68 687
140
15 713
-
-
821 051
-
-
-
483 661
-
478 402
-
5 259
5 259
-
-
2 581
9 113 571
62 420 943
Liabilities / Note / Code / For the beginning of the reporting year / For the end of the reporting period
1 / A / 2 / 3 / 4
III. Capital and reserves
Share capital
including:
in preferred shares
in ordinary shares
Treasury shares repurchased from shareholders
Additional capital
Reserve capital
including:
reserves formed according to the legislation
reserves formed according to constituent documents
Retained profit of past years
Uncovered loss of past years
Retained profit of the reporting period
Uncovered loss of the reporting period
Total for the section III / 410
41001
41002
415
420
430
431
432
460
465
470
475
490 / 4 221 794
-
4 221 794
-
33 269 936
108 245
108 245
-
3 634 541
-
-
-
41 234 516 / 4 221 794
-
4 221 794
-
33 269 936
108 245
108 245
-
3 634 541
-
1 582 885
-
42 817 401
IV. Long-term liabilities
Loans and credits
including:
bank credits subject to payment more than within 12 months after the reporting date
loans subject to payment more than within 12 months after the reporting date
Deferred tax liabilities
Other long-term liabilities
including:
accounts payable of suppliers and contractors
accounts payable to social funds
including:
Pension Fund of the Russian Federation
Compulsory Medical Insurance Fund
Social Insurance Fund
according to interest fines and penalties of governmental and extra-budgetary funds
Other long-term liabilities
Total for the section IV / 510 / 10 726 250 / 11 398 427
511
512
515
520
521
522
52201
52202
52203
52204
523
590 / 10 380 512
345 738
1 749 243
90 493
9 585
-
-
-
-
-
80 908
12 565 986 / 11 052 838
345 589
1 854 317
97 397
9 585
-
-
-
-
-
87 812
13 350 141
V. Short-term liabilities
Loans and credits
Including:
Bank credits subject to payment within 12 months after the reporting date
Loans subject to payment within 12 months after the reporting date / 610 / 400 000 / -
611 / 400 000 / -
612 / - / -
Liabilities / Note / Code / For the beginning of the reporting year / For the end of the reporting period
1 / A / 2 / 3 / 4
Accounts payable
including:
suppliers and contractors
among them:
to building organizations
to repair organizations
to other suppliers and contractors
bills payable
debt to subsidiaries and affiliates
debt to personnel relating to labor payment
including:
current
overdue
debt to governmental and extra-budgetary funds
including:
Pension Fund of the Russian Federation
Compulsory Medical Insurance Fund
Social Insurance Fund
according to interest fines and penalties of governmental extra-budgetary funds
taxes and levies payable
current debt to the budget
including:
to the federal budget
budgets of constituent entities of the Russian Federation
to local budgets
advances received
other creditors
Debts to participators (founders) according to income payment
Deferred income
Reserves of future expenses and payments
Other short-term liabilities
Total for the section V
Balance / 620
621
62101
62102
62103
622
623
624
62401
62402
625
62501
62502
62503
62504
626
62610
62601
62602
62603
627
628
630
640
650
660
690
700 / 6 594 607
3 895 158
1 239 444
107 178
2 548 536
-
-
288 195
288 195
-
45 320
34 961
7 448
2 881
30
593 578
593 578
529 107
52 803
11 668
1 640 726
131 630
15 975
50 732
188 259
-
7 249 573
61 050 075 / 5 999 112
2 281 318
468 633
27 261
1 785 424
-
-
235 261
235 261
-
145 616
122 258
18 882
4 446
30
1 262 867
1 262 867
1 168 400
82 581
11 886
1 894 228
179 822
15 935
50 095
188 259
-
6 253 401
62 420 943

Statement of valuables charged on off-balance account

assets / Note / Code / For the beginning of the reporting year / For the end of the reporting period
Leased fixed assets
Including on leasing
Inventory items accepted to responsible storage
Materials accepted for processing
Goods accepted on commission
Equipments accepted for assembling
Indebtedness of insolvent debtors written-off to losses
Securities received for obligations and payments
Securities given for obligations and payments
Depreciation of fixed assets
Depreciation of land improvement facilities and other analogous facilities
Registered high-security forms
Leased-out fixed assets
Federally owned property
Intangible assets received for use
Property transferred to share capital for payment of acquired shares / 910
911
920
921
930
931
940
950
960
970
980
990
991
992
993
994 / 14 195 898
4 089 685
-
-
-
-
1 131 601
500 882
3 164 660
3 827
1 579
1 303
34 680
139 468
-
- / 15 452 595
4 027 543
-
-
-
-
1 134 328
500 882
3 063 718
3 375
1 579
1 212
34 680
139 468
373 975
-
Director /signature/
Chief accountant /signature/
April 27, 2010 / Seal: * The Russian Federation * Moscow * * Interregional Distribution Grid Company of Centre * Joint-Stock Company *
IDGC of Centre, JSC

Profit and loss statement

for January-March of 2010

Codes
Form No. 2 according to All-Russian Classifier of Management Documentation / 710002
Date (year, month, day) / 2010.03.31
Organisation IDGC of Centre, JSC / according to All-Russian Classifier of Businesses and Organisations / 75720657
Id. tax payer number / Id. tax-payer number / 6901067107
Type of activity electric power transmission / according to All-Russian Classifier of Economic Activities / 40.10.2
Business legal structure / Form of ownership
JSC / according to All-Russian Classifier of Legal Structures of Businesses /
All-Russian Classifier of Forms of Ownership / 47 / 16
Measurement unit thousand Rubles / according to All-Russian Classifier of Measurement Units / 384
Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / A / 2 / 3 / 4
Profits and expenses of ordinary activities
Income (net) from sale of goods, products, works, services (minus Value added tax, excise tax and analogical compulsory payments)
income from electric power transmission
income from technical connections
services on functioning organization and development of UES of Russia
electric power for retail companies
income from participation in other organizations
lease income
other goods, products, works, services of industrial nature
other goods, products, works, services of non-industrial nature
Prime cost of sold goods, products, works, services
including sold:
electric power transmission
technical connections
services on functioning organization and development of UES of Russia
electric power for retail companies
expenses from participation in other organizations
lease expenses
other goods, products, works, services of industrial nature
other goods, products, works, services of non-industrial nature
Gross profit
Commercial expenses
Management expenses
Profit (loss) from sale
Other profit and expenses
Interest receivable
Interest payable
Profit from participation in other organisations
Miscellaneous income
Miscellaneous expenses
Profit (loss) before taxation
Deferred tax asset
Deferred tax liabilities
Current profit tax
Other analogous compulsory payments
Profit tax and other analogous compulsory payments
Profit (loss) from ordinary activities
Net profit (undistributed profit (loss) of the reporting period) / 010 / 15 671 074 / 13 305 616
011
012 / 15 341 283
191 498 / 12 930 264
255 214
018 / - / -
013
014
015
016
017
020
021
022
028
023
024
025
026
027
029
030
040
050
060
070
080
090
100
140
141
142
143
144
150
160
190 / -
-
-
138 293
-
(13 106 166)
(13 014 114)
(52 016)
-
-
-
-
(40 036)
-
2 564 908
-
(292 370)
2 272 538
2 770
(284 563)
-
234 481
(269 727)
1 955 499
443
(106 317)
(262 464)
(4 276)
(372 614)
1 582 885
1 582 885 / -
-
-
120 138
-
(10 997 065)
(10 835 565)
(112 723)
-
-
-
-
(48 777)
-
2 308 551
-
(261 082)
2 047 469
665
(257 187)
8
183 167
(255 959)
1 718 163
2 023
(142 868)
(320 339)
359
(460 825)
1 257 338
1 257 338
Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / A / 2 / 3 / 4
Reference.
Permanent tax liabilities (assets)
Basic earnings (loss) per share, in RUR
Deluted earnings (loss) per share, in RUR / 200
201
202 / 22 762
-
- / 117 551
-
-

Interpretation of separate profits and losses

Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / A / 2 / 3 / 4
Penalties, interest fines and forfeits admitted or on which collection court (arbitration) decisions were taken
Profit
Loss
Profit (loss) of past years
Profit
Loss
Indemnity for losses incurred by failure to fulfill or improper fulfillment of obligations
Profit
Loss
Rate differences on transactions in foreign exchange
Profit
Loss
Allocations to valuation reserves
Loss
Write-off of accounts receivable and payable, which validity has been expired
Profit
Loss / 210
211
220
221
230
231
240
241
250
260
261 / 1 947
2 729
44
2 500
44 190
515
-
-
-
-
44 / 14 185
640
5 596
36 858
48 033
441
-
-
-
13
-

Interpretation of form No. 2 “Profit and loss statement”

according to the inner standard IDGC Holding, JSC

On shipped products

Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / 2 / 3 / 4
Interest payable / 070 / 284 563 / 257 187
including:
Interests on credits, loans / 07001 / 284 563 / 257 187
Other interests payable (interests on bills, bonds etc.) / 07002 / - / -
Miscellaneous income / 090 / 234 481 / 183 167
including:
On disposal of fixed assets, except apartments / 09001 / 5 226 / 8 116
From sale of apartment / 09002 / - / -
From sale of inventories / 09003 / 2 089 / 1 721
From sale of foreign exchange / 09004 / - / -
From sale of fictitious assets / 09005 / - / -
From sale of securities / 09006 / - / -
From sale of other assets / 09007 / - / -
From the joint activity / 09008 / - / -
Profit 2008 elicited within the reporting period / 09009 / 44 / 3 029
Profit 2007 elicited within the reporting period / 09010 / - / 2 509
Profit 2006 elicited within the reporting period / 09011 / - / 41
Profit before 01.01.2006, elicited within the accounting period / 09012 / - / 17
Interest fines, penalties and forfeits, accepted or concerning which court decisions were received / 09013 / 1 947 / 14 185
Accounts payable more than three years / 09014 / - / 13
Rate differences / 09015 / - / -
Excess of property following the results of inventory / 09016 / 49 403 / -
Donated assets, except fixed assets and fictitious assets / 09017 / - / 693
Income from the donated assets determined in accordance with the established procedure / 09018 / 1 222 / 1 185
Value of tangible assets remained from write-off in consequence of emergency useless for recovery and for further use of assets / 09019 / - / -
Miscellaneous income / 09020 / 174 550 / 151 658
Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / 2 / 3 / 4
Miscellaneous expenses / 100 / 269 727 / 255 959
including:
On disposal of fixed assets, except apartments / 10001 / 176 / 1 536
From sale of apartment / 10002 / - / -
From sale of inventories / 10003 / 1 147 / 1 447
From sale of currency / 10004 / - / -
From sale of fictitious assets / 10005 / - / -
From sale of securities / 10006 / - / -
From sale of other assets / 10007 / - / -
Other taxes / 10008 / - / -
Bank services / 10009 / 6 478 / 5 175
Securities costs / 10010 / 333 / 3 9364
Allowance for doubtful accounts / 10011 / - / -
Provision for impairment of financial investments / 10012 / - / -
Reserve provided for the value reduction of material valuables / 10013 / - / -
Reserve on discontinuing operation / 10014 / - / -
Reserve on other contingent liabilities / 10015 / - / -
Retirement of assets incomeless / 10016 / 3 217 / 2 771
VAT on unpaid made over property / 10017 / - / -
Loss 2008 elicited within the reporting period / 10018 / 2 500 / 32 346
Loss 2007 elicited within the reporting period / 10019 / - / 4 413
Loss 2006 elicited within the reporting period / 10020 / - / 99
Loss before 01.01.2006 elicited within the reporting period / 10021 / - / -
Interest fines, penalties and forfeits, accepted or concerning which court decisions were received / 10022 / 2 729 / 640
State duties under economic agreements / 10023 / - / 202
Accounts receivable more than three years / 10024 / 44 / -
Rate differences / 10025 / - / -
Law expenses / 10026 / 12 / 1 340
Embezzlements, deficiencies / 10027 / - / -
Costs on the enforcement / 10028 / 12 836 / -
Repayment value of the apartments of employees / 10029 / - / -
Expenses for carrying out of sports / 10030 / 2 022 / 3 752
Expenses for carrying out of social activities / 10031 / 1 654 / 1 294
Charitable contributions / 10032 / - / 3 010
Value of lost inventory / 10033 / - / -
Losses from write-off in consequence of emergency / 10034 / - / -
Miscellaneous expenses / 10035 / 236 579 / 197 570
Name of indicator / Note / Line code / For the reporting period / For analogous period of the previous year
1 / 2 / 3 / 4
Tax on profits and other analogous compulsory payments / 150 / 372 614 / 460 825
Including:
Provisional profits tax expense (income) / 15010 / 391 100 / 343 633
Permanent tax liabilities / 15020 / (22 762) / 117 551
Write-off of Deferred Tax Liability / 15030 / (1 243) / (508)
Write-off of Deferred Tax Asset / 15040 / 609 / 109
Penalties of State Tax Inspection / 15050 / - / -
among them:
in respect of profit tax / 15051 / - / -
in respect of VAT / 15052 / - / -
in respect of property tax / 15053 / - / -
in respect of other taxes / 15054 / - / -
Interest fines of State Tax Inspection / 15060 / 4 137 / 31
among them:
in respect of profit tax / 15061 / 69 / -
in respect of VAT / 15062 / 4 067 / -
in respect of property tax / 15063 / - / 29
in respect of other taxes / 15064 / 1 / 2
Penalties in the State non-budgetary funds / 15070 / - / -
among them:
Pension Fund of the Russian Federation / 15071 / - / -
Social Insurance Fund / 15072 / - / -
Compulsory Medical Insurance Fund / 15073 / - / -
Interest fines in the State non-budgetary funds / 15080 / - / 9
among them:
Pension Fund of the Russian Federation / 15081 / - / 8
Social Insurance Fund / 15082 / - / 1
Compulsory Medical Insurance Fund / 15083 / - / -
Other compulsory payments / 15090 / 773 / -
Director /signature/
Chief accountant /signature/
April 27, 2010 / Seal: * The Russian Federation * Moscow * * Interregional Distribution Grid Company of Centre * Joint-Stock Company *
IDGC of Centre, JSC