The Company keeps accounting records in accordance with Federal Law No.402-FZ of December 6, 2011 on Accounting in order to provide to internal and external users of accounting records (managers, shareholders, investors, creditors, etc.) systematized information on the Company's financial state as of the reporting date, financial results of its activities and cash flows in the reporting period.

The Company provides to internal and external users:

• accounting (financial) statements prepared in accordance with RAS.

The accounting methods and policy in the Company are documented in the Company's Accounting Policy for 2012, approved by Order No.606 of December 30, 2011. All essential aspects of the accounting policy provisions, accepted by the Company, are described in the explanatory note to the annual accounting (financial) statements for 2012.

The Company's accounting (financial) statements for 2012, including the unqualified audit report by CJSC KPMG and the opinion of the Auditing Commission of the Company, are provided in Annexes 1-3 to the Annual Report.

The Company's consolidated financial statements prepared in accordance with IFRS include information on activities of JSC IDGC of the North-West and its subsidiaries.

All essential aspects of the accounting policy provisions, accepted by the Company, are described in the notes to the consolidated financial statements for the year ended December 31, 2012. The Company's consolidated financial statements and the unqualified audit report by CJSC KPMG are provided in Annex 4 to the Annual Report.