SECURITIES PROSPECTUS

20 10 10 30services from external entities (including selfemployedentrepreneurs) related to environmentalprotection, including the acceptance, storage anddestruction of hazardous wasteCHARGES FOR MAXIMUM PERMISSIBLEEMISSIONS (DISCHARGES) OF POLLUTANTS20 10 13 Т Expenses in connection with a write-off of fixed assetsworth not more than 20 thousand rubles20 10 13 10 Expenses in connection with a write-off of fixed assetsworth not more than 20 thousand rubles20 20 Т Expenses in connection with personnel compensation20 20 01 Т Types of payments:20 20 01 01 Paid sums calculated using the remuneration rates andbasic salaries in accordance with the forms and laborcompensation systems adopted by the taxpayer20 20 01 02 Paid sums calculated using piece rates or as a percentageof revenue in accordance with the forms and laborcompensation systems adopted by the entity20 20 01 03 Cost of goods or products given to employees as paymentin kind20 20 01 04 Difference in the salaries of employees recruited fromother entities and paid the same basic salary as in theirprevious position during a certain period20 20 01 05 Difference in salaries for temporary deputizing20 20 01 06 Incentives and/or allowances related to work modeand working conditions: multi-shift work, multi-skilling,expansion of service areas, work under severe, harmful orextremely harmful working conditions20 20 01 07 Incentives: increments to remuneration rates and basicsalaries for professional skills, high labor achievements andother similar indicators20 20 01 08 Non-recurring long-service awards (allowances foremployment experience in the same occupation)20 20 01 09 Incentives: bonuses for (systematic) performance20 20 01 10 Compensation of part-time employees20 20 01 11 Expenses in connection with the compensation offreelancers for the performance of work under theexisting civil contracts (including tenders), with theexception of compensation under civil contracts with selfemployedentrepreneurs20 20 01 12 Increments resulting from the territorial regulation oflabor compensation, including sums paid based onterritorial ratios and ratios for work under severe weatherconditions253