| Return on invested capital (ROIC) |
| Method of calculation Ratio of operating profit adjusted for impairment/(reversal of impairment) of fixed assets, revenue from grid connection services, and accrual/(reversal of) provision for expected credit losses to the sum of average equity and long‑term loans and borrowings | 10 | % | 11.0 | 11.0 | achieved | 100 | 7.3 |
| Operating margin |
| Method of calculation Ratio of operating profit adjusted for impairment/(reversal of impairment) of fixed assets and revenue from grid connection services to revenue, minus revenue from grid connection services | 20 | % | 13.5 | 11.5 | achieved | 85 | 9.7 |
| Net profit without impairment and grid connection |
| Method of calculation Net profit without impairment and grid connection profit/(loss) adjusted for impairment/(reversal of impairment) of fixed assets and revenues from grid connection services (including relevant income tax) | 20 | RUB ‘000 | 4,840,275 | 4,867,912 | achieved | 101 | 3,096,022 |
| Level of electricity losses |
| Method of calculation Ratio of the volume of electricity losses in the Company’s grids (calculated as the difference between electricity delivered to the grid and electricity delivered from the grid and consumption for household needs) increased by the amount of disagreements for previous periods, settled against the Company, to the electricity delivered to the grid for the reporting period | 15 | % | 9.88 | 9.59 | achieved | 103 | 9.36 |
| Readiness for heating season |
| Method of calculation Indicator that estimates the readiness of the Company to work during the heating season, based on monthly monitoring by the Ministry of Energy of Russia | 20 | – | 1 | 1 | achieved | 100 | 1 |
| Compliance with commissioning schedule |
| Method of calculation Ratio of the total actual volume of commissioning of fixed assets in the reporting year derived from the progress report on the Company’s investment programme (in monetary terms, on the basis of the date when the construction completion certificate is signed by the Acceptance Commission) to the planned one in accordance with the approved investment programme and implementation schedule | 15 | % | 92.0 | 116.6 | achieved | 120 | 93.5 |
| Implementation of the Company’s Development Plan |
| Method of calculation Bonus reduction indicator calculated against the number of unfulfilled activities of the Company’s Development Plan approved by the Board of Directors of Rosseti, PJSC in the reporting period | | % | 0 | 0 | achieved | 100 | 0 |
| Achievement of the factor “Efficiency of Power Connection Procedures” of the National Investment Climate Rating |
| Method of calculation The indicator is determined on the basis of the degree of achievement of benchmarks for the factor “Efficiency of Power Connection Procedures” in the National Investment Climate Rating in the constituent entities of the Russian Federation within the Company’s operational responsibility zone | Indicative indicator | % | 100.0 | 104.0 | achieved | 104 | 100.0 |
| Earnings before Interest, Taxes, Depreciation and Amortisation (EBITDA) |
| Method of calculation Calculated as profit/(loss) before taxes, depreciation, amortisation and interest expense adjusted for impairment/(reversal of impairment) of fixed assets, and revenue from grid connection services | General Director Deputy General Director for Economics and Finance | RUB ‘000 | 15,951,865 | 15,543,715 | achieved | 97 | 14,097,034 |
| Achievement of readiness for the heating season |
| Method of calculation The certificate of readiness for heating season shall be received by the Company in a timely manner by 5 November of the reporting year in accordance with the Rules for Assessing the Readiness of Electric Power Entities for the Heating Season, approved by Resolution No. 543 of the Government of the Russian Federation dated 10 May 2017 | General Director Deputy General Director for technical issues — Chief Engineer | ea | 1 | 1 | achieved | 100 | 1 |
| No significant accidents in power grids investigated by Russian Federal Service for Ecological, Technological and Nuclear Supervision (Rostechnadzor) |
| Method of calculation The calculation of this indicator takes into account accidents in the Company’s power grids classified by the Rostechnadzor commission in accordance with clause 4 of the Rules for Investigation of the Causes of Accidents in the Electric Power Industry (approved by Resolution of the Government of the Russian Federation No. 846 dated 28 October 2009) and occurred due to the fault of the management personnel | Deputy General Director for technical issues — Chief Engineer | Fulfilled / not fulfilled | 0 | 0 | achieved | 100 | 0 |
| Efficiency of innovations |
| Method of calculation Integral indicator of innovations efficiency assesses the extent to which three composite indicators are met: R&D expenditure indicator, innovative product procurement indicator, quality of design & engineering (updating) / implementation indicator | Deputy General Director for technical issues — Chief Engineer | % | 98.0 | 109.2 | achieved | 100 | 98.0 |
| Year‑on‑year increase in labour productivity |
| Method of calculation Ratio of value added by all types of services to the average annual number of employees Comparison with the 2022 baseline | Deputy General Director — Head of the Office Deputy General Director for Economics and Finance | % | 3.2 | 3.7 | achieved | 100 | 11.0 |
| Active staff turnover |
| Method of calculation Ratio of the total number of the Company’s employees resigned voluntarily in accordance with Clause 3 (termination of the employment agreement on the employee’s part) and Clause 5 (transfer of an employee at his/her request or with his/her consent to work for another employer, or transfer to an elective job (position)) of Article 77 of the Labour Code of the Russian Federation to the average headcount in the reporting period | Deputy General Director — Head of the Office | % | 6.5 | 5.6 | achieved | 100 | 6.5 |
| Compliance with grid connection deadlines |
| Method of calculation Complex index assessing the quality level of grid connection, consisting of two components — the quality of grid connection application review and the quality of execution of grid connection agreements | First Deputy General Director — Director of Sochi Power Grids Branch Deputy General Director for Development and Power Grid Connection Deputy General Director for Investments | rel. unit | 1.1 | 1.0 | achieved | 100 | 1.1 |
| Net attraction of loans and debentures to cover financing gaps of the investment programme |
| Method of calculation Calculated as the difference between attracted and repaid borrowed funds (loans and debentures) | Deputy General Director for Economics and Finance | RUB ‘000 | 2,385,140 | ‑843,447 | achieved | 100 | ‑4,081,588 |
| Efficiency of transition to domestic software |
| Method of calculation Defined as the share (percentage) of installed Russian (domestic) software in the total volume of installed software in the Company, which implements its own plan for transition to all‑domestic software approved by the Company’s Board of Directors | First Deputy General Director — Director of Sochi Power Grids Branch | % | 75.0 | 76.57 | achieved | 100 | 84.3 |
| Overdue receivables for electricity transmission services |
| Method of calculation The actual value of overdue receivables (excluding moratorium receivables) at the end of the reporting period did not exceed the target value | Deputy General Director for Sale of Services Deputy Director General for Corporate Governance | RUB ‘000 | 1,572,140.7 | 1,228,322.9 | achieved | 100 | 1,492,882.4 |
| Fulfilment of the Comprehensive Security Plan |
| Method of calculation Calculated as the ratio of timely fulfilled measures of the Comprehensive Security Plan to the total number of measures of the Comprehensive Security Plan | Deputy General Director for technical issues — Chief Engineer | % | 100.0 | 100.0 | achieved | 100 | 100.0 |
| Enforcement of insider information protection requirements and maintenance of share listings |
| Method of calculation Complex indicator assessing the level of corporate governance in the Company, consisting of two components such as ensuring the requirements for protection of insider information and maintaining the listing of shares | Deputy Director General for Corporate Governance | Fulfilled / not fulfilled | fulfilled | fulfilled | achieved | 100 | fulfilled |
| Share of agreements resulted from electronic procedures |
| Method of calculation Calculated as a ratio of the number of electronic procurement procedures, which resulted in the conclusion of agreements associated with spending of funds, to the total number of procurement procedures (competitive and non‑competitive), which resulted in the conclusion of such agreements | First Deputy General Director — Director of Sochi Power Grids Branch Deputy General Director for Investments | % | 54.0 | 85.9 | achieved | 100 | 56.0 |
| Absence of a reservation and/or modified opinion of the Auditor affecting the reliability of the data of the annual accounting (financial) statements |
| Method of calculation The indicator factors in the presence of unmodified or modified auditor’s opinion (qualified opinion, negative opinion, refusal to express an opinion) on the reliability of the indicators of the Company’s accounting (financial) statements | Chief Accountant – Head of the Department for Financial and Tax Accounting and Reporting | Fulfilled / not fulfilled | fulfilled | fulfilled | achieved | 100 | fulfilled |