Auditing commission

The Auditing Commission of the Company is a permanent elected control body over the financial and economic activities of the Company.

The Auditing Committee of the Company periodically reviews the financial and economic activities of the Company, the activities of its business units and separate subdivisions and the Company’s governing bodies through documentary and field audits (inspections):

Legitimacy and economic feasibility of the business and finance transactions carried out by the Company during the period audited;
Completeness and accuracy of the representation of business and financial transactions in the Company’s documents;

The activities of the Company’s Auditing Commission are governed by the legislation of the Russian Federation, the Articles of Association and the Regulations on the Audit Commission of PJSC Rosseti South, approved by the decision of the General Meeting of Shareholders of the Company dated 10 June 2025 (Minutes No. 29 dated 11 June 2025)Until 10 June 2025, the Regulations on the Audit Commission of the Company approved by the decision of the Annual General Meeting of Shareholders of the Company on 16 June 2022 (Minutes No. 25) were in force..

In accordance with the Articles of Association of the Company, the Auditing Commission of the Company includes five members. In 2025, there were two compositions of the Company’s Auditing Commission.

Members of the Auditing Commission in force since 10.06.2025

Full name	Information on the members of the Auditing Commission
ULYANOV Anton Chairman	Born in 1979. Education: higher Moscow State Law Academy, lawyer qualification, graduation year – 2004. Institute of Internal Auditors, occupational retraining, consulting auditor, graduation year – 2024. LLC IVA Training Centre, professional retraining, Internal Auditor, Professional level, graduation year – 2021. LLC Consulting, Training and Methodological Centre of the Audit Chamber of Russia, occupational retraining, Head of an independent internal control unit. Professional Standard for specialist in internal control (internal controller). Level 7, graduation year – 2021. Position and place of employment Since 2021 – PJSC Rosseti – Director of Internal Control and Risk Management – Head of the Internal Control and Risk Management Department; since 12.2022 – Director of Internal Audit – Head of the Internal Audit Department; Positions held in the past or currently in the Auditing Commission in PJSC Rosseti South and in the governance bodies of other organisations over the past three years: 2022–2023 – member of the Board of Directors of PJSC Rosseti Centre and Volga Region, PJSC Rosseti Siberia, PJSC Rosseti Volga, PJSC Rosseti Northen Caucasus, JSC Rosseti Mobile GRES
TSAR’KOV Viktor Deputy Chairman	Born in 1977. Education: higher Moscow Institute of Economics, Management and Law, economist qualification, major in finance and credit, graduation year – 2005. Russian Academy of Public Administration under the President of the Russian Federation, manager qualification, major in state and municipal management, graduation year – 2007. Self-regulated organisation of auditors Russian Union of Auditors (Association), Intrecon Intellect Training and Methodological Centre of the Russian Union of Auditors, qualification of professional internal auditor, graduation year – 2017. Institute of Internal Auditors, Chief Auditor qualification (7th level of qualification), issue year – 2023. Position and place of employment Since 2017 – PJSC Rosseti – First Deputy Head of the Internal Audit Department
TRISHINA Svetlana Secretary	Born in 1979. Education: higher Amur State University, controlling manager, bank official qualification, major in finance and credit, graduation year – 2001. International Academy of Expertise and Appraisal, occupational retraining in internal audit and control in commercial organisations, graduation year – 2018. International Academy of Expertise and Appraisal, advanced training in internal audit, graduation year – 2021. LLC Enterprise Reform Centre, qualification certificate (Ministry of Labour Order No. 398n). Code E qualification 7: management (governance) of the internal audit service, issue year – 2021. Position and place of employment Since 2017 – PJSC Rosseti – Head of the Financial Audit Department; Head of the Financial Audit, Methodology and Reporting Department; Head of the Corporate Audit and Control Department; Deputy Head of the Internal Audit Department – Head of the Corporate Audit and Control Office of the Internal Audit Department
VENEVTSEV Konstantin	Born in 1989. Education: higher Federal State Budgetary Educational Institution of Higher Professional Education National Research University “Moscow Power Engineering Institute”, Bachelor of Engineering and Technology, major in electrical engineering, electromechanics and electrical engineering, graduation year – 2011. Federal State Budgetary Educational Institution of Higher Professional Education National Research University “Moscow Power Engineering Institute”, managing engineer qualification, major in organisation management, graduation year – 2013. The international certification “Certified Internal Auditor” was passed, the international professional certificate of the Certified Internal Auditor (CIA) was issued, issue year – 2020. Position and place of employment Since 2017 – PJSC Rosseti – Chief Expert of the Operational Audit Office of the Internal Audit Department
SKRYNNIKOVA Lyudmila	Born in 1979. Education: higher Balasagyn Kyrgyz National University, Master’s degree in economics, graduation year – 2002. Balasagyn Kyrgyz National University, Bachelor’s degree in economics, graduation year – 2000. Position and place of employment Since 2023 – PJSC Rosseti – Chief Expert of the Corporate Audit and Control Office of the Internal Audit Department. 2019–2023 – PJSC Rosseti – Chief Expert of the Audit Activities Office of the Audit Control Department; Chief Expert of the Oversight Activities Office of the Internal Control and Risk Management Department; Chief Expert of the Corporate Audit and Control Office of the Internal Audit Department

Full name

Information on the members of the Auditing Commission

ULYANOV Anton

Chairman

Born in 1979.

Education: higher

Moscow State Law Academy, lawyer qualification, graduation year – 2004.

Institute of Internal Auditors, occupational retraining, consulting auditor, graduation year – 2024.

LLC IVA Training Centre, professional retraining, Internal Auditor, Professional level, graduation year – 2021.

LLC Consulting, Training and Methodological Centre of the Audit Chamber of Russia, occupational retraining, Head of an independent internal control unit. Professional Standard for specialist in internal control (internal controller). Level 7, graduation year – 2021.

Position and place of employment

Since 2021 – PJSC Rosseti – Director of Internal Control and Risk Management – Head of the Internal Control and Risk Management Department; since 12.2022 – Director of Internal Audit – Head of the Internal Audit Department;

Positions held in the past or currently in the Auditing Commission in PJSC Rosseti South and in the governance bodies of other organisations over the past three years:

2022–2023 – member of the Board of Directors of PJSC Rosseti Centre and Volga Region, PJSC Rosseti Siberia, PJSC Rosseti Volga, PJSC Rosseti Northen Caucasus, JSC Rosseti Mobile GRES

TSAR’KOV Viktor

Deputy Chairman

Born in 1977.

Education: higher

Moscow Institute of Economics, Management and Law, economist qualification, major in finance and credit, graduation year – 2005.

Russian Academy of Public Administration under the President of the Russian Federation, manager qualification, major in state and municipal management, graduation year – 2007.

Self-regulated organisation of auditors Russian Union of Auditors (Association), Intrecon Intellect Training and Methodological Centre of the Russian Union of Auditors, qualification of professional internal auditor, graduation year – 2017.

Institute of Internal Auditors, Chief Auditor qualification (7th level of qualification), issue year – 2023.

Position and place of employment

Since 2017 – PJSC Rosseti – First Deputy Head of the Internal Audit Department

TRISHINA Svetlana

Secretary

Born in 1979.

Education: higher

Amur State University, controlling manager, bank official qualification, major in finance and credit, graduation year – 2001.

International Academy of Expertise and Appraisal, occupational retraining in internal audit and control in commercial organisations, graduation year – 2018.

International Academy of Expertise and Appraisal, advanced training in internal audit, graduation year – 2021.

LLC Enterprise Reform Centre, qualification certificate (Ministry of Labour Order No. 398n). Code E qualification 7: management (governance) of the internal audit service, issue year – 2021.

Position and place of employment

Since 2017 – PJSC Rosseti – Head of the Financial Audit Department; Head of the Financial Audit, Methodology and Reporting Department; Head of the Corporate Audit and Control Department; Deputy Head of the Internal Audit Department – Head of the Corporate Audit and Control Office of the Internal Audit Department

VENEVTSEV Konstantin

Born in 1989.

Education: higher

Federal State Budgetary Educational Institution of Higher Professional Education National Research University “Moscow Power Engineering Institute”, Bachelor of Engineering and Technology, major in electrical engineering, electromechanics and electrical engineering, graduation year – 2011.

Federal State Budgetary Educational Institution of Higher Professional Education National Research University “Moscow Power Engineering Institute”, managing engineer qualification, major in organisation management, graduation year – 2013.

The international certification “Certified Internal Auditor” was passed, the international professional certificate of the Certified Internal Auditor (CIA) was issued, issue year – 2020.

Position and place of employment

Since 2017 – PJSC Rosseti – Chief Expert of the Operational Audit Office of the Internal Audit Department

SKRYNNIKOVA Lyudmila

Born in 1979.

Education: higher

Balasagyn Kyrgyz National University, Master’s degree in economics, graduation year – 2002.

Balasagyn Kyrgyz National University, Bachelor’s degree in economics, graduation year – 2000.

Position and place of employment

Since 2023 – PJSC Rosseti – Chief Expert of the Corporate Audit and Control Office of the Internal Audit Department.

2019–2023 – PJSC Rosseti – Chief Expert of the Audit Activities Office of the Audit Control Department; Chief Expert of the Oversight Activities Office of the Internal Control and Risk Management Department; Chief Expert of the Corporate Audit and Control Office of the Internal Audit Department

Members of the Auditing CommissionElected by the decision of the annual General Meeting of Shareholders of the Company on 19 June 2024 (Minutes No. 27 dated 19 June 2024). in force until 9 June 2025

A. Ulyanov, Chairman

V. Tsarkov. Deputy Chairman

S. Trishina, Secretary

E. Roptanova

G. Andriasova

Information on the Auditing Commission of the Company is available on the Company’s website: https://rosseti-yug.ru/korporativnoe-upravlenie/revizionnaya-komissiya/.

None of the persons who held the positions of members of the Auditing Commission of the Company in the reporting period received loans from the Company and its controlled companies. In the reporting period, none of the persons holding the positions of members of the Auditing Commission held any shares/securities of the Company and its controlled companies, or made any transactions with them. The Company did not bring any claims against the members of the Auditing Commission.

None of the persons who held the positions of members of the Auditing Commission of the Company in the reporting year, except A. Ulyanov, did not hold any other positions in the Company, as well as in the governing bodies of other organisations.

Based on the questionnaires provided by the members of the Auditing Commission, the Company believes that:

The members of the Auditing Commission of the Company have no family ties (spouses, parents, children, adoptive parents, adopted children, siblings, grandparents, grandchildren) with members of the Board of Directors, members of the collegial executive body, a person holding the position (performing functions) of the sole executive body of PJSC Rosseti South;
The members of the Auditing Commission were not held administratively liable for violations in the field of finance, taxes and fees, securities market, or criminally liable (including record of conviction) for economic and (or) public-order crimes;
The members of the Auditing Commission did not hold positions in governing bodies of commercial organisations during the period, when bankruptcy proceedings and/or one of the bankruptcy procedures under art. 27 of the Federal Law on insolvency (bankruptcy) were initiated against those organisations;

Results of the work of the Auditing Commission

In 2025, three meetings of the Auditing Commission of the Company were held.

By the decision of the Company’s Auditing Commission, the Audit Programme of the financial and economic activities of PJSC Rosseti South for 2025 was approved (Minutes No. 2 dated 28 January 2026).

Decisions of the Company’s Auditing Commission are published on the Company’s official websiteThe decisions of the Company’s Auditing Commission are posted on the official website..

In 2025, the Company’s Auditing Commission conducted an audit of the financial and economic activities of PJSC Rosseti South for 2024.

Key matters reviewed by the Auditing Commission in 2025

Area of responsibility	Action taken	Outcome
Assessment of the reliability of the annual accounting (financial) statements prepared as of 31.12.2024	The issues of organisation and maintenance of accounting records, preparation of accounting (financial) statements were reviewed	No errors and misstatements that had a significant impact on the reliability of the accounting (financial) statements as of 31.12.2023 were identified
Assessment of reliability of the data in the Annual Report and annual accounting (financial) statements	Annual Report for 2024 and annual accounting (financial) statements of the Company for 2024 were reviewed	No misstatements of data that could materially affect the said statements were identified
Assessment of the financial condition of the Company as of 31.12.2024	The financial results of the Company’s activities were analysed and its financial position was assessed as of 31.12.2024	No substantial violations were revealed
Checking whether the legislation of the Russian Federation regarding observance with the procedure for concluding related-party transactions is complied with	The related-party transactions report for 2024 was reviewed	The facts of violation of legal acts of the Russian Federation were not revealed. The accuracy of the data contained in the related-party transactions report for 2024 was confirmed
Control of the Company’s activities related to the organisation of technological and price audit of progress reports on the investment programme of the Company, as well as measures to eliminate violations and shortcomings contained in the conclusions of expert organisations based on the results of technological and price audit of progress reports on the investment programme of the Company	The conclusions and reports of the technological and price audits on the implementation of the Company’s investment programme for the 1st, 2nd, 3rd, and 4th quarters of 2024 and 2024 were reviewed	The facts of violation of legal acts of the Russian Federation were not revealed
Analysis of key performance indicators (KPIs), their formation, evaluation of their accomplishment	The issues of calculating and evaluating target and intermediate performance indicators and bonus reduction indicators of the Company’s management, determining the amount of incentive payments for the accomplishment of KPIs and FKPIs were reviewed	No data corruption was identified that could significantly affect the reporting on the achievement of KPIs and KPIs

Remuneration to members of the Auditing Commission

Remuneration to a member of the Company’s Auditing Commission is paid in accordance with the Regulations on Remuneration and Compensation to Members of the Auditing Commission of PJSC Rosseti SouthApproved by the decision of the General Meeting of Shareholders dated 10 June 2025 (Minutes No. 29 dated 11 June 2025)., based on the results of the work for the corporate year and depends on the degree of their participation in the work of the Company’s Auditing Commission.

The full text of the Regulations is available on the Company’s website: https://rosseti-yug.ru/korporativnoe-upravlenie/dokumenty-reglamentiruyushchie-deyatelnost-organov-upravleniya-i-kontrolya-obshchestva/. The Regulation is applied to the members of the Auditing Commission, in respect of which the federal law prescribes a restriction or prohibition on receipt of any payments from commercial organisations.

The amount of remuneration of the members of the Auditing Commission of the Company is calculated taking into account:

Size of the base part of the remuneration set according to the Company RAS profits for the financial year;
The personal participation coefficient, which reflects the participation of a member of the Company’s Auditing Commission in meetings of the Company’s Auditing Commission (absentee ballots for decision-making by the Company’s Auditing Commission), as well as their performance of additional duties as Chairman of the Company’s Auditing Commission; or the Secretary of the Auditing Commission of the Company.

No remuneration is paid to a member of the Company’s Auditing Commission who did not participate in more than half of the meetings of the Company’s Auditing Commission (absentee ballots for decision-making by the Company’s Auditing Commission) held during their membership in the Company’s Auditing Commission.

Remuneration is paid within 30 calendar days from the date of the annual General Meeting of Shareholders of the Company and after the Chairman of the Auditing Commission of the Company submits to the General Director of the Company the calculation of the personal participation coefficient of the members of the Auditing Commission of the Company.

Compensation to members of the Company’s Auditing Commission for expenses related to their participation in meetings of the Company’s Auditing Commission (absentee ballots for decision-making by the Company’s Auditing Commission) is determined equal to, but not higher than the amount of actual expenses confirmed by relevant documents.

Remuneration paid to members of the Auditing Commission of the Company (RUB ‘000)

2023 2023 (for 2022–2023 corporate year)	2024 (for the 2023–2024 corporate year)	2025 (for the 2024–2025 corporate year)
792	794	794

2023

2023 (for 2022–2023 corporate year)

2024

(for the 2023–2024 corporate year)

2025

(for the 2024–2025 corporate year)

792

794

The expenses of the Auditing Commission members were not reimbursed in the reporting year. For the members of the Auditing Commission, the Company has no remuneration or reimbursement payments overdue.