Yearly report 2011

Русская версия

Receivables and payables

Accounts receivable

The volume of accounts receivable in 2011 increased in comparison with the previous year by 1 212.81 million rubles and totalled 2915.55 million rubles at 31 December 2011.

Overdue accounts receivable at the end of the accounting year totalled 343.79 million rubles or 11.79% of the total volume of accounts receivable, including those more than three months overdue of 218.96 million rubles (7.51%).

Short term accounts receivable in 2011 grew in comparison with the previous year by 1234.47 million rubles, or by 74.16%, which was the result of increases in the following arrears:

To reduce accounts receivable the Company is carrying out a Programme of actions on financial recovery and claim related work is in progress.

Over the accounting period accounts receivable with expired statute of limitation have been written off to a total value of 33.03 million rubles.

Receivable turnover in 2011 decreased comparative to the level of the previous year by 31.64% and totalled 9.85 times a year.

Accounts payable

The obligations of Kubanenergo taking into account deferred tax and other long term obligations according to the results for 2011 totalled 21 213.20 million rubles, including loan and debt service obligations were 15 265.42 million rubles (79.96% of total obligations.

Accounts payable not taking into account loans and borrowings in 2011 decreased in comparison with the previous year by 2 212.9 million rubles and at 31 December 2011 totalled 5 798.63 million rubles. Overdue accounts payable totalled 2 119.4 million rubles, including those overdue by more than three months of 1 097.7 million rubles.

Long term accounts payable to suppliers and contractors according to the results for 2011 totalled 59.54 million rubles, including advances received for technological connection of 49.08 million rubles.

Short term liabilities for 2011 decreased by 2 235.61 million rubles or by 28%, which was explained by reductions in the following liabilities:

To reduce the developing overdue liabilities the Company is concluding agreements on its restructuring.By the end of the accounting year the level of overdue liabilities at Kubanenergo had dropped by 7.24%.

Unclaimed accounts payable with expired statute of limitations according to the results for 2011 were written off to a total value of 2.1 million rubles.

Short term accounts receivable at 31 December 2011 in millions of rubles

Long term accounts receivable at 31 December 2011 in millions of rubles

Largest trade debtors of Kubanenergo

Counterparty Debt for Amount owed in millions of rubles
Nizhnovatomenergosbit Electricity transmission services 238.06
NESK Electricity transmission services 116.42
Maikopskaya Thermal Energy Station Electricity transmission services 37.24
Kubanenergosbit Services associated with constraints in electricity consumption 10.17
Krasnodarteploset Technological connection 7.79

Trends in receivable turnover 2009-2011

Indicator 2009 2010 2011 Variation in indication 2011 compared to 2010, %
Receivable turnover, number of times 9.78 14.41 9.85 -31.64

Major counterparties to whom Kubanenergo has long term accounts payable at 31 December 2011

Counterparty Debt for Amount owed in millions of rubles
StroiForm Advances for technological connection 38.39
NESK-elektroseti Advances for technological connection 8.13
Oktyabr Advances for technological connection 1.76

Short term accounts payable at Kubanenergo at 31 December 2011 in millions of rubles

Major counterparties to whom Kubanenergo has short term liabilities at 31 December 2011

Counterparty Debt for Amount owed in millions of rubles
FSK EES Payments for electricity transmission services 393.94
Kubanenergosbit Advances for transit of electricity 304.73
FSK EES Payments for amicable settlement agreements 197.98
Russian Railways Advances for technological connection 128.0

Level of overdue accounts payable, %

2009 2010 2011 Variation in indication 2011 compared to 2010
Level of overdue accounts payable 17.14 26.57 19.33 7.24

Correlation between accounts receivable and accounts payable 2009-2011 in millions of rubles

Indicator 31.12.2009 31.12.2010 31.12.2011
Accounts receivable 2 039 1 703 2 916
Creditor obligations 23 489 21 099 21 213
Creditor obligations without portfolio 11 069 8 179 5 948
Accounts payable 10 907 8 012 5 799
Relationship between creditor obligations and debtor obligations 11,52 12,39 7,28
Relationship between creditor obligations and debtor obligations without portfolio 5,43 4,80 2,04
Relationship between creditor obligations and debtor obligations 5,35 4,71 1,99