5.6. Accounts Receivable and Payable

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5.6.1. Availability and movement of accounts receivableOpen the table

5.6.2. Reserve on doubtful debts

Indicator		At the beginning of year	Changes for the period		At the period end
Name	Code	At the beginning of year	Reserve creation	Reserve write-off	At the period end
Settlements with buyers and customers	7310	1,698,581	1,046,088	-1,123,743	1,620,926
including:
for electric power transmission	7311	1,474,114	988,135	-970,978	1,491,271
for technological connection	7312	61,131	43,816	-24,253	80,694
for the organisation of functioning and development of UES of Russia regarding the distribution electric grid complex	7313	0	0	0	0
for electric power and capacity resale	7314	0	0	0	0
for lease revenues	7315	5,971	484	-5,840	615
other	7316	157,365	13,653	-122,672	48,346
Advances issued	7330	0	4,674	0	4,674
Other accounts receivable	7320		162,946	-4	162,942
Total	7300	1,698,581	1,213,708	-1,123,747	1,788,542

5.6.3. Overdue accounts receivable

Indicator	Code	As of 31 December 2011		As of 31 December 2010		As of 31 December 2009
Indicator	Code	accounted under agreement provisions	book value (minus a reserve on doubtful debts)	accounted under agreement provisions	book value (minus a reserve on doubtful debts)	accounted under agreement provisions	book value (minus a reserve on doubtful debts)
In total	5540	4,691,794	3,016,062	4,254,239	2,316,521	1,786,828	1,156,372
including:
Settlements with buyers and customers, including	5541	4,218,704	2,704,763	4,142,058	2,172,859	1,710,271	1,051,452
for electric power transmission	55411	4,005,626	2,617,436	3,846,822	2,084,551	1,547,197	928,292
for technological connection	55412	57,205	30,093	103,563	42,617	76,059	36,120
for the organisation of functioning and development of UES of Russia regarding the distribution electric grid complex	55413	0	0	26,388	5,357	33,615	5,531
for electric power and capacity resale	55414	0	0	7,289	0	7,289	0
for lease revenues	55415	9,193	2,143	4,337	3,617	995	858
other	55416	146,680	55,091	153,659	36,717	45,116	80,651
Other accounts receivable	5542	473,090	311,299	112,181	143,662	76,557	104,920

5.6.4. Disagreements with the retail companies

The counterpart	At the beginning of year		Changes for the period				At the period end
	At the beginning of year		Charged for the period (Turnover on debtors, thousand RUB)		Paid for the period (Turnover on creditors, thousand RUB)		At the period end
	Holding data	Data of the counterpart	Holding data	Data of the counterpart	Holding data	Data of the counterpart	Holding data	Data of the counterpart
JSC “Belgorod retail company”	175,783	57,505	10,488,260	10,545,991	10,444,503	10,444,503	219,540	158,993
JSC “Kurskregionenergosbyt”	457,104	72,808	3,682,127	4,021,188	3,672,591	3,672,591	466,640	421,405
JSC “Voronezh electricity retail company”	439,336	439,336	6,845,752	6,837,165	6,732,973	6,732,973	552,115	543,528
JSC “Voronezh gorelectroset”	2,518	2,359	0	159	2,518	2,518	0	0
JSC Kostroma retail company	322,336	129,168	2,895,375	3,037,825	2,858,005	2,858,005	359,706	308,988
Rusenergosbyt LLC	63,052	30,265	1,490,402	1,404,955	1,395,897	1,395,897	157,557	39,323
JSC “Smolenskenergosbyt”	161,772	120,882	4,711,348	4,691,289	4,690,645	4,690,645	182,475	121,526
ZAO “TSOP Energo”	0	0	124,814	118,747	114,088	114,088	10,726	4,659
JSC “Lipetsk electricity retail company”	105,249	52,305	2,800,156	2,772,915	2,545,688	2,545,688	359,717	279,532
“City electricity retail company” LLC	97,426	89,598	2,267,227	2,257,886	2,268,225	2,268,225	96,428	79,259
JSC “Yaroslavl retail company”	393,655	269,805	4,754,892	4,723,202	4,713,572	4,713,572	434,975	279,435
JSC Tver electricity retail company	3,447,218	2,617,518	6,802,738	7,231,790	6,890,142	6,890,142	3,359,814	2,959,166
Tver electricity retail company LLC	80,305	71,017	275,459	274,637	236,848	236,848	118,916	108,806
JSC Siburenergomenedzhment	6,050	4,436	89,235	90,849	91,451	91,451	3,834	3,834
Total	5,751,804	3,957,002	47,227,785	48,008,598	46,657,146	46,657,146	6,322,443	5,308,454

5.6.5. Availability and movement of accounts payable

Indicator	Code	Period	Remainder at the beginning of year	Changes for the period					Remainder at the period end
				acceptance		retirement		transfer from long-term to short-term debt
				as a result of business transactions (amount of debt under transactions)	interests, penalties and other charges due	Repayment	write-off on financial result	transfer from long-term to short-term debt
Long-term accounts payable — total	5551	For 2011	178,222	181,911	0	(31,193)	(0)	(8,496)	320,444
Long-term accounts payable — total	5571	For 2010	90,493	87,886	0	(3,086)	(189)	(-3,118)	178,222
including:
accounts payable of suppliers and contractors	5552	For 2011	8,479	0	0	(0)	(0)	(0)	8,479
accounts payable of suppliers and contractors	5572	For 2010	9,585	0	0	(1,106)	(0)	(0)	8,479
including:
construction	55521	For 2011	8,479						8,479
construction	55721	For 2010	9,585			(1,106)			8,479
other	55522	For 2011	0						0
other	55722	For 2010							0
Other accounts payable	5553	For 2011	169,743	181,911		(31,193)		(8,496)	311,965
Other accounts payable	5573	For 2010	80,908	87,886		(1,980)	(189)	(-3,118)	169,743
From the total sum of long-term indebtedness	5554	For 2011	0						0
From the total sum of long-term indebtedness	5574	For 2010							0
Indebtedness before affiliated companies	55541	For 2011	13,884			(191)		(13,693)	0
Indebtedness before affiliated companies	55741	For 2010		13,884					13,884
Indebtedness before dependent companies	55542	For 2011	0						0
Indebtedness before dependent companies	55742	For 2010							0
Short-term accounts payable — total	5560	For 2011	6,752,357	189,239,322	7,426	(188,576,144)	(9,661)	8,496	7,421,796
Short-term accounts payable — total	5580	For 2010	6,610,582	164,134,599	35,694	(163,989,322)	(36,078)	?3,118	6,752,357
including:
Settlements with buyers and customers	5561	For 2011	3,860,303	63,901,935	222	(63,158,944)	(2,712)	0	4,600,804
Settlements with buyers and customers	5581	For 2010	3,895,158	56,599,481	207	(56,632,522)	(2,021)	0	3,860,303
including:
construction	55611	For 2011	2,405,508	17,958,821		(17,170,216)	(1,756)		3,192,357
construction	55811	For 2010	1,589,099	12,352,264	6	(11,535,516)	(345)		2,405,508
other	55612	For 2011	1,454,795	45,943,114	222	(45,988,728)	(956)		1,408,447
other	55812	For 2010	2,306,059	44,247,217	201	(45,097,006)	(1,676)		1,454,795
Advances received	5562	For 2011	2,224,596	78,845,164	0	(79,290,003)	(6,226)	8,496	1,782,027
Advances received	5582	For 2010	1,640,726	67,670,040	0	(67,068,074)	(14,978)	?3,118	2,224,596
including:
for electric power transmission	55621	For 2011	2,105,547	1,427,404		(2,145,220)		8,496	1,396,227
for electric power transmission	55821	For 2010	1,517,874	3,264,558		(2,673,767)		?3,118	2,105,547
for technological connection	55622	For 2011	52,144	75,967,573		(75,893,480)	(5,725)		120,512
for technological connection	55822	For 2010	50,651	63,349,245		(63,332,983)	(14,769)		52,144
for the organisation of functioning and development of UES of Russia regarding the distribution electric grid complex	55623	For 2011	0						0
	55823	For 2010							0
for electric power and capacity resale	55624	For 2011	0						0
for electric power and capacity resale	55824	For 2010							0
for participation in other organisations	55625	For 2011	0						0
for participation in other organisations	55825	For 2010							0
for rent services	55626	For 2011	170	83,141		(83,127)			184
for rent services	55826	For 2010	252	194,935		(195,017)			170
for other	55627	For 2011	66,735	1,367,046		(1,168,176)	(501)		265,104
for other	55826	For 2010	71,949	861,302		(866,307)	(209)		66,735
Indebtedness to participants (founders) on payment of incomes	5563	For 2011	260	619,444		(610,637)	(266)		8,801
	5583	For 2010	15,975	573		(493)	(15,795)		260
Bills payable	5564	For 2011	0						0
Bills payable	5584	For 2010	0						0
Indebtedness before the state off-budget funds	5565	For 2011	14,504	2,898,985	19	(2,805,013)			108,495
Indebtedness before the state off-budget funds	5585	For 2010	45,320	1,913,622	210	(1,944,648)			14,504
Settlements under taxes and levies	5566	For 2011	124,491	22,360,348	7,185	(22,364,126)			127,898
Settlements under taxes and levies	5586	For 2010	593,578	19,257,189	35,277	(19,760,987)	(566)		124,491
Indebtedness before the company personnel	5567	For 2011	276,396	10,335,763		(10,291,169)	(4)		320,986
Indebtedness before the company personnel	5587	For 2010	288,195	8,813,040		(8,824,839)			276,396
Other accounts payable	5568	For 2011	251,807	10,277,683		(10,056,252)	(453)		472,785
Other accounts payable	5588	For 2010	131,630	9,880,654		(9,757,759)	(2,718)		251,807
From total sum of short-term indebtedness	5569	For 2011	0						0
From total sum of short-term indebtedness	5589	For 2010							0
Indebtedness before affiliated companies	55691	For 2011	187,951	1,985,420		(2,152,361)		13,693	34,703
Indebtedness before affiliated companies	55891	For 2010	352,364	2,025,389		(2,189,802)			187,951
Indebtedness before dependent companies	55692	For 2011	0	172,754		(165,177)			7,577
Indebtedness before dependent companies	55892	For 2010	19,117	134,315		(153,432)			0
Total	5550	For 2011	6,930,579	189,421,233	7,426	(188,607,337)	(9,661)	0	7,742,240
Total	5570	For 2010	6,701,075	164,222,485	35,694	(163,992,408)	(36,267)	0	6,930,579

5.6.6. Overdue accounts payable

Indicator	Code	As of 31 December 2011	As of 31 December 2010	As of 31 December 2009
In total	5590	678,283	218,910	60,929
including:
Settlements with suppliers and contractors	5591	496,992	152,420	52,941
including
construction	55911	151,362	6,625	1,516
other	55912	345,630	145,795	51,425
Indebtedness to participants (founders) on payment of incomes	5592	3,041	0	19
Indebtedness before the state off-budget funds	5593	0	0	0
Settlements under taxes and levies	5594	0	0	0
Indebtedness before the company personnel	5595	0	0	0
Other accounts payable	5596	178,250	66,490	7,969

5.6.7. Credits and loansOpen the table

5.6.8. Expenses on credits and loans

Indicator		For long-term credits and loans	For short-term credits and loans
Name	Code	For long-term credits and loans	For short-term credits and loans
Expenses on credits in total	7510	174,208	1,014,644
written off on other expenses	7511	169,295	957,626
included in cost of assets	7512	4,913	57,018
Expenses on loans in total	7520	1,118	5,365
written off on other expenses	7521	1,118	5,365
included in cost of assets	7522	0	0
From total expenses on loans and credits:	7530	175,326	1,020,009
accrued %	7531	175,326	1,020,009
other expenses	7532

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5.6. Accounts Receivable and Payable