Home / Appendixes / Statements in accordance with RAS / Appendixes to Balance Sheet and Profit and Loss Statement / 5.6. Accounts Receivable and Payable
5.6. Accounts Receivable and Payable
5.6.1. Availability and movement of accounts receivableOpen the table | Open the table | Download XLS |
5.6.2. Reserve on doubtful debts
Indicator | At the beginning of year | Changes for the period | At the period end | ||
---|---|---|---|---|---|
Name | Code | Reserve creation | Reserve write-off | ||
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 | |||
---|---|---|---|---|---|---|---|
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 | |||||
---|---|---|---|---|---|---|---|---|
Charged for the period (Turnover on debtors, thousand RUB) |
Paid for the period (Turnover on creditors, thousand RUB) |
|||||||
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 | ||||||
Long-term accounts payable — total | 5551 | 178,222 | 181,911 | 0 | (31,193) | (0) | (8,496) | 320,444 | |
5571 | 90,493 | 87,886 | 0 | (3,086) | (189) | (-3,118) | 178,222 | ||
including: | |||||||||
accounts payable of suppliers and contractors | 5552 | 8,479 | 0 | 0 | (0) | (0) | (0) | 8,479 | |
5572 | 9,585 | 0 | 0 | (1,106) | (0) | (0) | 8,479 | ||
including: | |||||||||
construction | 55521 | 8,479 | 8,479 | ||||||
55721 | 9,585 | (1,106) | 8,479 | ||||||
other | 55522 | 0 | 0 | ||||||
55722 | 0 | ||||||||
Other accounts payable | 5553 | 169,743 | 181,911 | (31,193) | (8,496) | 311,965 | |||
5573 | 80,908 | 87,886 | (1,980) | (189) | (-3,118) | 169,743 | |||
From the total sum of long-term indebtedness | 5554 | 0 | 0 | ||||||
5574 | 0 | ||||||||
Indebtedness before affiliated companies | 55541 | 13,884 | (191) | (13,693) | 0 | ||||
55741 | 13,884 | 13,884 | |||||||
Indebtedness before dependent companies | 55542 | 0 | 0 | ||||||
55742 | 0 | ||||||||
Short-term accounts payable — total | 5560 | 6,752,357 | 189,239,322 | 7,426 | (188,576,144) | (9,661) | 8,496 | 7,421,796 | |
5580 | 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 | 3,860,303 | 63,901,935 | 222 | (63,158,944) | (2,712) | 0 | 4,600,804 | |
5581 | 3,895,158 | 56,599,481 | 207 | (56,632,522) | (2,021) | 0 | 3,860,303 | ||
including: | |||||||||
construction | 55611 | 2,405,508 | 17,958,821 | (17,170,216) | (1,756) | 3,192,357 | |||
55811 | 1,589,099 | 12,352,264 | 6 | (11,535,516) | (345) | 2,405,508 | |||
other | 55612 | 1,454,795 | 45,943,114 | 222 | (45,988,728) | (956) | 1,408,447 | ||
55812 | 2,306,059 | 44,247,217 | 201 | (45,097,006) | (1,676) | 1,454,795 | |||
Advances received | 5562 | 2,224,596 | 78,845,164 | 0 | (79,290,003) | (6,226) | 8,496 | 1,782,027 | |
5582 | 1,640,726 | 67,670,040 | 0 | (67,068,074) | (14,978) | ?3,118 | 2,224,596 | ||
including: | |||||||||
for electric power transmission | 55621 | 2,105,547 | 1,427,404 | (2,145,220) | 8,496 | 1,396,227 | |||
55821 | 1,517,874 | 3,264,558 | (2,673,767) | ?3,118 | 2,105,547 | ||||
for technological connection | 55622 | 52,144 | 75,967,573 | (75,893,480) | (5,725) | 120,512 | |||
55822 | 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 | 0 | 0 | ||||||
55823 | 0 | ||||||||
for electric power and capacity resale | 55624 | 0 | 0 | ||||||
55824 | 0 | ||||||||
for participation in other organisations | 55625 | 0 | 0 | ||||||
55825 | 0 | ||||||||
for rent services | 55626 | 170 | 83,141 | (83,127) | 184 | ||||
55826 | 252 | 194,935 | (195,017) | 170 | |||||
for other | 55627 | 66,735 | 1,367,046 | (1,168,176) | (501) | 265,104 | |||
55826 | 71,949 | 861,302 | (866,307) | (209) | 66,735 | ||||
Indebtedness to participants (founders) on payment of incomes | 5563 | 260 | 619,444 | (610,637) | (266) | 8,801 | |||
5583 | 15,975 | 573 | (493) | (15,795) | 260 | ||||
Bills payable | 5564 | 0 | 0 | ||||||
5584 | 0 | 0 | |||||||
Indebtedness before the state off-budget funds | 5565 | 14,504 | 2,898,985 | 19 | (2,805,013) | 108,495 | |||
5585 | 45,320 | 1,913,622 | 210 | (1,944,648) | 14,504 | ||||
Settlements under taxes and levies | 5566 | 124,491 | 22,360,348 | 7,185 | (22,364,126) | 127,898 | |||
5586 | 593,578 | 19,257,189 | 35,277 | (19,760,987) | (566) | 124,491 | |||
Indebtedness before the company personnel | 5567 | 276,396 | 10,335,763 | (10,291,169) | (4) | 320,986 | |||
5587 | 288,195 | 8,813,040 | (8,824,839) | 276,396 | |||||
Other accounts payable | 5568 | 251,807 | 10,277,683 | (10,056,252) | (453) | 472,785 | |||
5588 | 131,630 | 9,880,654 | (9,757,759) | (2,718) | 251,807 | ||||
From total sum of short-term indebtedness | 5569 | 0 | 0 | ||||||
5589 | 0 | ||||||||
Indebtedness before affiliated companies | 55691 | 187,951 | 1,985,420 | (2,152,361) | 13,693 | 34,703 | |||
55891 | 352,364 | 2,025,389 | (2,189,802) | 187,951 | |||||
Indebtedness before dependent companies | 55692 | 0 | 172,754 | (165,177) | 7,577 | ||||
55892 | 19,117 | 134,315 | (153,432) | 0 | |||||
Total | 5550 | 6,930,579 | 189,421,233 | 7,426 | (188,607,337) | (9,661) | 0 | 7,742,240 | |
5570 | 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 | Open the table | Download XLS |
5.6.8. Expenses on credits and loans
Indicator | For long-term credits and loans | For short-term credits and loans | |
---|---|---|---|
Name | Code | ||
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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