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Information about membership of the auditor in self-regulated organisations of auditors
Full name: Non-Profit Partnership "Audit Chamber of Russia"
Location
3/9 3rd Syromyatnichesky Lane, bldg. 3, Moscow, Russia, 105120
Additional information: registration number 870 in the register of members of ACR; Principal
Number of Registration Entry (PNRE) in the registry of audit organisations: 102010003683
Reporting year(s) from the last five completed reporting years and current year, for which the
auditor (audit organisation) carried out (will carry out) an independent audit of the Issuer's statements
Accounting (financial)
statements, year
Consolidated financial
statements, year
-
2011
2012
2012
2013
2013
2014
2014
2015
2015
2016
2016
Additional information:
JSC PwC Audit does not perform independent audit of the consolidated interim financial
statements of the Issuer; JSC PwC Audit performs review of the consolidated interim financial statements
of the Issuer for six months ended on June 30 of the reporting year. According to the results of the above
reviews, JSC PwC Audit submits a report on review of the consolidated interim financial statements for
the relevant period.
Reporting periods from the last five completed reporting years and current year, for which JSC
PwC Audit performed (will perform) review of the interim consolidated financial statements of the Issuer:
Consolidated interim financial statements, period
six months ended on June 30, 2011
six months ended on June 30, 2012
six months ended on June 30, 2013
six months ended on June 30, 2014
six months ended on June 30, 2015
six months ended on June 30, 2016
Factors which can influence the auditor's (audit organisation’s) independence from the Issuer,
including information on the availability of material interests connecting the auditor (persons holding
posts in the management bodies and bodies controlling financial and economic activities of the audit
organisation) with the Issuer (persons holding posts in the management bodies and bodies controlling
financial and economic activities of the Issuer):
There are no factors which can influence the independence of JSC PwC Audit from the Issuer, as well as
material interests connecting JSC PwC Audit (persons holding posts in the management bodies and bodies
controlling financial and economic activities of JSC PwC Audit) with the Issuer (persons holding posts in the
management bodies and bodies controlling financial and economic activities of the Issuer)
The Issuer's auditor (audit organisation) selection procedure
The tender procedure connected with the auditor's (audit organisation’s) selection, and its key
conditions:
Selection of the audit organisation performing independent audit of the accounting (financial)
statements of the Issuer for 2012– 2014:
In accordance with Federal Law No. 307-FZ dated December 30, 2008 On Audit Activities, tender
selection of the Company's Auditor for 2012–2014 was performed on the basis of Federal Law No. 94-FZ dated
July 21, 2005 On Placing of Orders for Supplies of Goods, Performance of Work, and Rendering of Services for
State and Municipal Requirements.
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Tender documentation of the open tender concerning entry into a services agreement for the audit of
PJSC RusHydro accounting statements, prepared in accordance with Russian Accounting Standards (RAS) for
2012–2014 (hereinafter referred to as “the Tender Documentation”) was prepared on the basis of Federal Law
No. 94-FZ dated July 21, 2005 On Placing of Orders for Supplies of Goods, Performance of Work, and
Rendering of Services for State and Municipal Requirements.
The Tender Documentation of the open tender concerning entry into a services agreement for the audit of
PJSC RusHydro accounting statements, prepared in accordance with RAS for 2012–2014 was approved by
decision of the Buying Audit Committee dated December 09, 2011.
On the basis of the approved Tender Documentation, the Tender Committee carried out the appropriate
procedure for selection of the Company's auditor for 2012–2014 from January to February 2012. In accordance
with the minutes of the Tender Committee on Assessment and Comparison of Bids concerning entry into
services agreement for the audit of PJSC RusHydro accounting (financial) statements, prepared in accordance
with RAS for 2012–2014 (Minutes No. 3 dated February 03, 2012), Joint-Stock Company
PricewaterhouseCoopers Audit won the open tender.
Selection of the audit organisation performing independent audit of the consolidated financial
statements of the Issuer for 2012–2014:
In order to apply funds of PJSC RusHydro effectively and economically, as well as pursuant to the
Regulations for the Procedure for Scheduled Procurement of Goods, Works, Services, approved by decision No.
241 of the Board of Directors of the Company, upon decision of the Central Buying Committee of PJSC
RusHydro dated August 30, 2011, scheduled procurement was arranged and carried out concerning entry into
services agreement for the audit (review) of the consolidated financial statements of RusHydro Group, RAO
Energy Systems of East Group, Yakutskenergo Group, Far East Energy Company Group and separate financial
statements of Far-Eastern Distribution Company, JSC Far East Generating Company, CJSC Non-Bank Financial
Company Interbank Settlement Center, prepared in concordance with International Financial Reporting
Standards (IFRS) for 2012–2014 through open single-stage multi-lot request for proposals without
prequalification of bidders.
The procurement documentation on an open single-stage multi-lot request for proposals without
prequalification of bidders concerning entry into a services agreement for the audit (review) of the consolidated
financial statements of RusHydro Group, RAO Energy Systems of East Group, Yakutskenergo Group, Far East
Energy Company Group and separate financial statements of JSC Far-Eastern Distribution Company, JSC Far
East Generating Company, CJSC Non-Bank Financial Company Interbank Settlement Center, prepared in
concordance with International Financial Reporting Standards (IFRS) for 2012–2014, was approved by decision
of the Buying Audit Committee dated November 16, 2011.
In accordance with the minutes of the Buying Committee (No. 2 dated December 22, 2011), Joint-Stock
Company PricewaterhouseCoopers Audit won the open single-stage multi-lot request for proposals without
prequalification of bidders.
Selection of the audit organisation performing independent audit of the accounting (financial)
statements and consolidated financial statements of the Issuer for 2015–2017:
In accordance with Federal Law No. 307-FZ dated December 30, 2008 On Audit Activities, tender
selection of the Company's Auditor for 2015–2017 was performed on the basis of Federal Law No. 44-FZ dated
April 5, 2013 On the Contract System in the Procurement of Goods, Works and Services for State and Municipal
Needs.
In order to apply funds of PJSC RusHydro effectively and economically, as well as pursuant to the
Regulations for the Procedure for Scheduled Procurement of Goods, Works, Services, approved by decision of
the Board of Directors of the Company, upon decision of the Central Buying Committee of PJSC RusHydro
No. 470 dated December 4, 2014, scheduled procurement was arranged and carried out concerning entry into
services agreement for the audit of the accounting statements of PJSC RusHydro, prepared in concordance with
Russian Accounting Standards (RAS), and audit (review) of the consolidated financial statements of RusHydro
Group, prepared in accordance with International Financial Reporting Standards (IFRS) for 2015, 2016 and 2017
through open tender.
Tender documentation of the open tender concerning entry into a services agreement for the audit of
PJSC RusHydro accounting (financial) statements, prepared in accordance with RAS, and audit (review) of the
consolidated financial statements of RusHydro Group, prepared in accordance with IFRS for 2015–2017
(hereinafter referred to as “the Tender Documentation”) was prepared on the basis of Federal Law No. 44-FZ
dated April 5, 2013 On the Contract System in the Procurement of Goods, Works and Services for State and
Municipal Needs.
The Tender Documentation of the open tender concerning entry into a services agreement for the audit of
PJSC RusHydro accounting statements, prepared in accordance with RAS, and audit (review) of the consolidated
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