SECURITIES PROSPECTUS

20 50 07 16 Expenses in connection with employee business trips:round-trip transportation of the employee from the placeof primary employment to the destination point20 50 07 17 Expenses in connection with employee business trips:housing rent. This expense item also includesreimbursement for the employee’s expenses associatedwith payment for additional hotel services (with theexception of bar and restaurant expenses, room serviceexpenses, expenses in connection with using recreationalfacilities)20 50 07 18 Expenses in connection with employee business trips:daily allowance and/or field provisions within the limitsestablished by the Government of the Russian Federation20 50 07 19 Expenses in connection with employee business trips:daily allowance and/or field provisions beyond the limitsestablished by the Government of the Russian Federation20 50 07 20 Expenses in connection with employee business trips:applying for and obtainment of visas, passports,vouchers, invitations and other similar documents20 50 07 21 Expenses in connection with employee business trips:consular, airport fees, fees for the right of entry/transit ofautomobiles and other vehicles, use of sea channels, othersimilar facilities and other similar fees and dues20 50 07 27 Deductions to support the supervisory activities ofspecialized institutions provided for by the laws of theRussian Federation for the purposes of exercising controlof compliance of such taxpayers with the relevantrequirements and conditions (State Power SupplyInspectorate)20 50 07 33 Land tax20 50 07 34 Transport tax20 50 07Expenses in connection with the foreign business trips of37 employees: round-trip transportation of the employeefrom the place of primary employment to the destinationpoint20 50 07Expenses in connection with the foreign business trips of38 employees: housing rent. This expense item also includesreimbursement for the employee’s expenses associatedwith payment for additional hotel services (with theexception of bar and restaurant expenses, room serviceexpenses, expenses in connection with using recreationalfacilities)20 50 07Expenses in connection with the foreign business trips of39 employees: daily allowance and/or field provisions withinthe limits20 50 07Expenses in connection with the foreign business trips of40 employees: daily allowance and/or field provisions260