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b/u # 17

BKZPT-2

Barnaul boiler plant (BKZ)

1971

140

550

270

b/u # 18

BKZPT-2

BKZ

1972

140

550

270

b/u # 19

BKZPT-5

BKZ

1974

140

560

270

b/u # 20

BKZPT-5

BKZ

1975

140

560

270

Krasnoyarsk CHP-2

b/u # 1

BKZPT-1

Barnaul boiler plant (BKZ)

1979

135

555

380

b/u # 2

BKZPT-1

BKZ

1980

135

555

380

b/u # 3

BKZPT-1

BKZ

1982

135

555

380

b/u # 4

BKZ

BKZ

1985

135

555

500

b/u # 5

BKZ

BKZ

1985

135

555

500

b/u # 6

BKZ

BKZ

2002

140

555

500

Minusinsk CHP

b/u # 1

BKZPT-2

Barnaul boiler plant (BKZ)

1997

140

560

420

Kansk CHP

b/u # 1

BKZ-75-39F

Belgorod boiler plant (BELKZ)

1977

39

440

75

b/u # 2

BKZ-75-39F

BELKZ

1978

39

440

75

b/u # 3

BKZ-75-39F

BELKZ

1968

39

440

75

b/u # 4

BKZ-75-39F

BELKZ

1968

39

440

75

b/u # 5

BKZ-75-39F

BELKZ

1969

39

440

75

b/u # 6

BKZ-75-39F

BELKZ

1989

39

440

75

b/u # 7

BKZ-75-39F

BELKZ

1991

39

440

75

Statement of Opinion of the Auditing Commission 68

Appendix #3

STATEMENT OF OPININON OF THE AUDITING COMMISSION ON RELIABILITY OF THE DATA CONTAINED IN THE ANNUAL REPORT FOR 2006

JSC “Yenisei TGC (TGC-13)”Auditing Commission

Krasnoyarsk, 144 A Bograda Street, tel. (39, fax (39

Ref. #114 dated 13.04.2007

Statement of Opinion of the Auditing Commission on the reliability of the data contained in the annual report of JSC “Yenisei ТGC (ТGC-13)” for 2006.

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The Auditing Commission of the Company elected on 10.06.2006 by the Management Board of OJSC RAO "UES of Russia" executing functions of the General Meeting of Shareholders of the Company, acting in appliance with the Regulations “On the Auditing Commission”, comprising:

1. I. E. Mikhno - Deputy Head of the Department for Internal Audit of OJSC RAO “UES of Russia”Corporate Centre, Chairman of the Auditing Commission;

2. O. V.Golubeva – Leading Expert of the Department of Corporate Governance and Interaction with Shareholders of OJSC RAO “UES of Russia”Corporate Centre, member of the Commission;

3. E. E. Smirnova – Head of the Department on the work of Auditing Commissions of the Department for Economic Planning and Financial Control of OJSC RAO “UES of Russia” Business-unit #2, member of the Commission;

4. Y. A. Bazhenova – Chief Expert of the Department for Economic Planning and Financial Control of OJSC RAO “UES of Russia” Business-unit #2, member of the Commission;

5. T. N. Dvoriak – Leading Accountant of Accounting and Reporting Service of JSC “Yenisei TGC (TGC-13) branch - Abakan CHP, member of the Commission,

audited reliability of the data contained in the book-keeping and annual accounts of the Company for 2006 in accordance with Articles 85, 87 FL “On Joint-Stock Companies”, Article 23 of the Charter of the Company, and also on the basis of Item 3.2.of the Regulations “On Additional Requirements to the Order of Preparation, Convocation and Holding of the General Meeting of Shareholders”, approved by the Resolution of FCS RF from 31.05.2002 # 17/ps (in the wording dated 07.02.2003 # 03-b/ps).

The audit started: April 10, 2007

The audit completed: April 13, 2007

The audit was conducted with the consent and participation of the officials responsible for financial economic activity of JSC “Yenisei ТGC (ТGC-13)”.

JSC “Yenisei ТGC (ТGC-13) accounting reports were prepared in accordance with the Regulations on Accounting and Reporting in the Russian Federation, approved by the order of the Ministry of Finance of the Russian Federation # 34n dated July,

The annual report of the JSC “Yenisei ТGC (ТGC-13)” for 2006 was prepared pursuant to the requirements of Article 92 FL “On Joint-Stock Companies” on obligatory disclosing of information by the Company.

Responsibility for the reporting preparation bears the JSC “Yenisei ТGC (ТGC-13) Management. Pursuant to the Regulations on Auditing Commission of the JSC “Yenisei ТGC (ТGC-13) approved by the Management Board of OJSC RAO “UES of Russia”, the Auditing Commission duty consists in stating assessment of the given reporting and to obtain reasonable assurance of the data contained in it, and also to inform the JSC “Yenisei ТGC (ТGC-13)” Shareholders on the facts of infringement of accounting and providing financial reports, established by the legislation of the Russian Federation on performing financial and economic activity, the Charter and internal documents of the Company.

Statement of Opinion of the Auditing Commission 69

Business accounting, financial and economic documentation of the Company for the period from January, 1st till December, 31st 2006, inclusive was audited.

In accordance with the plan of work the Auditing Commission conducted the audit on the results of the year.

The audit was planned and performed to obtain reasonable assurance on whether the accounting and annual reports are free of material misstatement and included the selective auditing of the numerical data and explanations contained in the accounting and annual reports.

The Auditing Commission took into account the Report of the independent Auditor of the Company, CJSC “ENPI Consult” (Moscow) on reliability of the financial position as of 31.12.2006 and results of financial and economic activity of the Company for the period from January, 01st till December, 31st 2006, inclusive in all material respects in accordance with the requirements of the legislation of the Russian Federation regarding preparation of financial (accounting) reporting.

The Auditing Commission of the JSC “Yenisei ТGC (ТGC-13)” believes that the received results give reasons enough to express the opinion on the accounting and annual reports of the Company for 2006 being true.

The Statement of Opinion has been approved on the meeting of the Commission dated 13.04.2007.

(Minutes #2 dated April, 13, 2007).

Chairman of the Auditing Commission signature I. V. Mikhno

RA “Mediacentre”

JSC “Yenisei TGC (TGC-13)”, 2007

Elena Evelson (pictures)

Aleksandr Kupriyanov (pictures)

Also pictures from JSC “Yenisei TGC (TGC-13)” archives were used.

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