• 0710002 Date March 31 , 2010
  • 75720657 Id. tax payer number Id. tax-payer number 6901067107
  • 40.10.2 Business legal structure / Form of ownership Joint-Stock Company
  • 47/16 Measurement unit thousand Rubles
  • Director E.F. Makarov Chief accountant S.Yu. Puzenko April 27, 2010
  • Statement
  • Principles of organization and goals of accounting
  • Forms of source accounting documents and rules of document flow and accounting specifications of intra-organizational settlement
  • Quarterly report "Interregional Distribution Grid Company of Centre", Joint-Stock Company




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    for 3 months of 2010







    Codes

    Form No. 2 according to All-Russian Classifier of Management Documentation

    0710002




    Date

    March 31, 2010

    Organisation Interregional Distribution Grid Company of Centre, Joint-Stock Company


    according to All-Russian Classifier of Businesses and Organisations

    75720657

    Id. tax payer number

    Id. tax-payer number

    6901067107

    Type of activity

    according to All-Russian Classifier of Economic Activities

    40.10.2

    Business legal structure / Form of ownership

    Joint-Stock Company

    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










    Indicator

    Line code

    For the reporting period

    For the same period of the previous year

    1

    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)

    010

    15 671 074

    13 305 616

    Prime cost of sold goods, products, works, services

    020

    -13 106 166

    -10 997 065

    Gross profit

    029

    2 564 908

    2 308 551

    Commercial expenses

    030

    0

    0

    Management expenses

    040

    -292 370

    -261 082

    Profit (loss) from sale

    050

    2 272 538

    2 047 469

    Other profit and expenses










    Interest receivable

    060

    2 770

    665

    Interest payable

    070

    -284 563

    -257 187

    Profit from participation in other organisations

    080

    0

    8

    Miscellaneous income

    090

    234 481

    183 167

    Miscellaneous expenses

    100

    -269 727

    -255 959

    Profit (loss) before taxation

    140

    1 955 499

    1 718 163

    Deferred tax asset

    141

    443

    2 023

    Deferred tax liabilities

    142

    -106 317

    -142 868

    Current profit tax

    143

    -262 464

    -320 339

    Other analogous compulsory payments

    144

    -4 276

    359

    Net profit (loss) of the reporting period

    190

    1 582 885

    1 257 338

    Reference:










    Permanent tax liabilities (assets)

    200

    22 762

    117 551

    Basic earnings (loss) per share, in Rubles

    201

    0

    0

    Deluted earnings (loss) per share, in Rubles

    202

    0

    0




    Indicator

    Line code

    For the reporting period

    For the same period of the previous year







    profit

    loss

    profit

    loss

    1

    2

    3

    4

    5

    6

    Penalties, interest fines and forfeits admitted or on which collection court (arbitration) decisions were taken

    210

    1 947

    2 729

    14 185

    640

    Profit (loss) of past years

    220

    44

    2 500

    5 596

    36 858

    Indemnity for losses incurred by failure to fulfill or improper fulfillment of obligations

    230

    44 190

    515

    48 033

    441

    Rate differences on transactions in foreign exchange

    240

    0

    0

    0

    0

    Allocations to valuation reserves

    250

    0

    0




    0

    Write-off of accounts receivable and payable, which validity has been expired

    260

    0

    44

    13

    0


    Director E.F. Makarov

    Chief accountant S.Yu. Puzenko

    April 27, 2010

    7.3. Summary accounting reporting of the issuer for the last completed fiscal year

    Is not specified in this reporting quarter

    7.4. Data on the accounting policy of the issuer



    Appendix 1 to the Order of IDGC of Centre, JSC № 295-CA dated December 31, 2009.
    Accounting Policy

    Statement

    of IDGC of Centre, JSC

    for 2010

    PS BS9/02-02/2009

    Moscow
    Information on the document:


    Put into effect

    by the Order of IDGC of Centre, JSC

    Periodic review

    is conducted by the Director for the Accounting Policy at least once per year

    Changes

    following the results of application or changes in the requirements of regulatory documents basing on which the Statement is developed

    Developed

    by the Director for the Accounting Policy

    Version

    No. 1

    Reason of a new version of the document

    Alterations

    Placing and storage

    Records depository is the Supervisory control system of a company operation Synergy Center, Quality Management System Guide – electronic form; documents of management operation control – original on paper

    Supplementary information

    Study of a document – all employees of the Company



    Contents

    1. organizational and technical aspects of the accounting policy

      1. Principles of organization and goals of accounting

      2. Forms of source accounting documents and rules of document flow and accounting specifications of intra-organizational settlements

      3. Accounting procedure and terms

      4. Procedure of formation, approval and changes in the accounting policy

      5. Applicable book of accounts

      6. Procedure of Assets and Liabilities Inventory




    1. Methodic aspects of accounting policy

      1. General requirements to accounting. Reqirements and assumptions accepted for accounting and drawing up of accounts. Requirement to information formed by the accounting system

      2. General approaches to qualification of accounting entities

      3. General approaches to valuation of accounting entities

      4. Chosen methods of accounting for capital expenditures and non-current assets

        1. Capital construction by efforts of outside contractors and using own resources

        2. Accounting of transactions relating to share construction of projects

        3. Accounting of interests on loans and credits borrowed for purchase and/or formation of non-current assets

        4. Fixed assets

        5. Change in cost of fixed assets

        6. Useful life of items of fixed assets

        7. Depreciation of fixed assets

        8. Lease accounting of fixed assets

        9. Accounting of equipment requiring assembly

        10. Intangible assets and their depreciation

      5. Chosen methods of inventories accounting

        1. Acknowledgement of assets to be inventories and their valuation

        2. Accounting of inventories acquisition

        3. Accounting of inventories disposal

        4. Accounting of inventories (including spare parts) entered in consequence of withdrawal from fixed assets in renewal (reconstruction, upgrading, repair) stage

        5. Accounting of auto-tires

      6. Chosen methods of accounting for incomes, current expenses and costs

        1. General approaches to income and expenses accounting

        2. Income and expenses on ordinary activities

        3. Miscellaneous income and expenses

        4. Deferred income and expenses

        5. Accounting of exchange rate differences

      7. Accounting of reserves

      8. Chosen methods of accounting for financial investments

      9. Specifications of accounting for transaction under simple partnership agreement

      10. Chosen methods of accounting for internal funds (capital)

      11. Chosen methods of accounting for liabilities (accounts payable)

      12. Accounting of expenditures for profit tax

      13. Segment information

      14. Events occuring after the reporting date

      15. Conventioanl facts of business activity

      16. Information on affiliated persons


    organizational and technical aspects of the accounting policy
    This Statement is developed in compliance with the reqirements of the accounting and financial law of the Russian Federation.

    Goals of the Statement:



    • to declare principal assumptions, requirements and approaches to organization and keeping of accounting in IDGC of Centre, JSC (hereinafter referred to as “the Compnay”);

    • to ensure reliability of prepared financial (accounting) statements;

    • to ensure formation of complete and reliable information on such subjects of tax accounting as income, expenses, property, property rights, liabilities and business transactions, which value appraisal determines the tax base of the current accounting (tax) period;

    • to provide internal and external users with the information to control accuracy of calculations, complete and prompt payment of taxes, including the Company’s organizational and industry characterictics, into the budget;

    The following persons must be gorverned by this Accounting Policy Statement to perform their activity:

    • heads and employees of the branches of the Company;

    • heads and employees of all structural subdivisions, services and divisions of the Company, who are responsible for the prompt submission of source documents and other accounting information to the accounting department;

    • heads and employees of all services and divisions, who are responsible for prompt and grounded development, review and submission of the reference data to subdivisions-performers (including accounting department);

    • employees of the accounting service, specialized organization which is

    entrusted on the contract basis to keep accounting and responsible for prompt and qualitative performance of all kinds of accounting as well as preparation of all kinds of reliable accounting.

    Other regulatory documents of the Company are not to contradict the provisions of these aspects of the accounting policy.




      1. Principles of organization and goals of accounting




    • Responsibility for organization of the Company’s accounting, compliance with the law at settlement of business transactions lies on the Director of the Company.

    • Accounting is conducted on the grounds of the Accounting services agreement signed with specialized organization.

    • Functions of the Chief Accountant for accounting policy formation – keeping of accounting, signing and prompt submission of the reporting – are imposed on the Director for the Accounting Policy of the Company. Other functions of the Chief Accountant as well as the responsibility of specialized organization to the Company for violation of the established procedure of accounting keeping and reporting submission are provided by the conditions of the accounting keeping contract. Organization of the accounting in the Company is performed through strict fulfillment of the requirements of the existing law and procedure of execution and submission of the documents for accounting, the Director’s for the Accounting Policy instructions, employees keeping the accounting under the contract of services for the accounting purposes by all employees, subdivisions and services of the Company relating to accoutning.




      1. Forms of source accounting documents and rules of document flow and accounting specifications of intra-organizational settlement




    • Accounting records are made on the grounds of the source accounting documents, which register the fact of business transactions.

    • The source accounting documents are reflected in the accounting record, if they are drawn up:

    1. on a form contained in albums of unified pro-formas for source accounting documentation;

    2. on a form approved by the Director of the Company or persons authorized by him, and are used after their registration as Appendix to this Statement. These forms of the source accounting documents should contain the following mandatory details:

    3. name of the document;

    4. date of the document;

    5. name of the organization on behalf of which the document is drawn up;

    6. description of the business transaction;

    7. measurements of the business transactions in physical and monetary terms;

    8. positions of the persons responsible for the business transaction and accuracy of its execution;

    9. personal signatures of these persons.

    • Source and consolidated accounting documents obtained using computer programs are reflected in the accounting record, if they are executed in paper form and contain mandatory details.

    • Legal force of the documents kept, processed and transferred with the help of automated information and telecommunications systems can be confirmed by electronic digital signature. Legal force of electronic digital signature is acknowledged, when automated information system contains software and hardware facilities ensuring the signature identification and observance of established regulations of their use.

    • Source accounting documents transferred to the centralized accounting department are subject to mandatory check.

    • The check is conducted according to the form (completeness and accuracy of documents execution, filling in of the details), content (documentary transactions legality, logical coherence of individual figures).

    • Source accounting document should be drawn up at the moment of the transaction, if it is impossible – immediately after its conclusion.

    • When reflecting the source accounting documents in the accounting record, the control of signatories’ powers is conducted. List of persons entitled to sign source accounting documents is approved by the Director of the Company.

    • Source accounting documents flow in the Company (drawing up or receipt from other enterprises, institutions or organizations, flow between structural subdivisions of the Company, reflected in the accounting record, processing, transfer to the archive – document flow) is regulated by the document flow schedule. The document flow schedule is approved by the Director of the Company and executed by means of the individual order over the Company. The document flow schedule over the branches of the Company is approved by the order of the head of the branch.

    • The Company keeps source accounting documents, accounting registers and accounting statements within the terms fixed by the internal organizational management documents, but not less than five years.

    • Working chart of accounts for accounting, other documents of accounting policy, coding procedure, memorandums on amendments in the accounting and statements are kept by the Company not less than five years next to the year in which they have been used for accounting statements for the last time.

    • Responsibility for organization of keeping of accounting documents, accounting registers lies on the Director of the Company.

    • Reflection of transactions relating to settlement with the branches allocated on individual balance is conducted at “Intra-organizational settlements” account with a breakdown of analytical groups.

    • Accounting departments of the branches and accounting department of the executive body of the Company perform monthly data collation relating to intra-organizational settlements reflected in the accounting records. Agreed in such a way data is compared then with the data of intra-organizational settlements reflected in in the accounting records.

    • Accounting drawn up following the results of the registered business transactions on the forms of the accounting reporting of the branches is submitted monthly, quarterly, annually to the accounting department of the executive body within the terms set for accounting statement submission. Responsibility for reliability of the accounting reporting submitted lies on the head of the accounting department of the branch.

    • All kinds of intra-organizational settlements are effected between the branches through the accounting department of the management of the Company.

    • Apart of unified forms of source accounting documents the Company applies non-unified forms of source accounting documents approved as Appendix No. 3 «Forms of unified and non-unified source accounting documents applied for registration of business transactions of IDGC of Centre, JSC» to the order on accounting policy of IDGC of Centre, JSC.






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    Quarterly report "Interregional Distribution Grid Company of Centre", Joint-Stock Company

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