SECURITIES PROSPECTUS

91 2 2 22 20 Residual value and expenses associated withfixed asset write-off91 2 2 22 30 Construction-in-progress write-off91 2 2 22 40 Expenses in connection with payment for theservices of external entities in fixed assetwrite-off91 2 2 22 50 Loss from the write-off of earlier accrued(accumulated) interest (coupon) yield onsecurities91 2 2 22 60 Transfer of property title to municipalities91 2 2 22 70 Loss from inventory write-off91 2 2 22 80 Write-off of the book value of liquidatedcompanies91 2 2 23 Т Losses of previous tax periods identified inthe current reporting (tax) period91 2 2 23 50 Loss of previous years not included in taxableprofit91 2 2 24 00 Expenses in the form of fines, penalties and/orother sanctions for the breach of contractualor debt obligations and expenses inconnection with damage reimbursementrecognized by the debtor or payable by thedebtor pursuant to valid court judgment91 2 2 25 00EXPENSES IN CONNECTION WITHDAMAGE REIMBURSEMENT ANDCOMPENSATION FOR LOST PROFIT91 2 2 27 00 Expenses in the form of negative exchangerate difference caused by the revaluation ofproperty in the form of currency assets andclaims (liabilities) denominated in foreigncurrency, including property related to bankaccounts in foreign currency, in connectionwith changes in the official exchange rate offoreign currency to the Russian Federationruble established by the Central Bank of theRussian Federation91 2 2 27 10 Negative exchange rate differences caused bythe recalculation of the value of assets andliabilities payable in rubles denominated inforeign currency91 2 2 28 Т Litigation expenses:91 2 2 28 10 Costs of litigation before arbitration court inconnection with claims related to production91 2 2 28 20 Costs of litigation before arbitration court inconnection with claims unrelated toproduction91 2 2 28 30 Costs of litigation before tribunal298