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SECURITIES PROSPECTUS

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91 2 2 28 40 Expenses in connection with enforcementproceeding (bailiff services, etc)91 2 2 28 50 Other costs of litigation91 2 2 29 00 Expenses in connection with inventory writeoffbased on inventory-taking – Expenses inthe form of shortage of tangible assets inproduction, warehouses and retail outlets inthe absence of defaulters as well as lossesfrom theft whose authors are not identified91 2 2 30 00 Expenses in connection with inventory writeoffbased on inventory-taking – Expenses inconnection with inventory write-off above therates of natural loss91 2 2 31 00 Expenses in connection with the liquidation ofdecommissioned fixed assets, including thesums of depreciation not additionally accruedin accordance with the established useful lifeas well as expenses in connection with theliquidation of construction-in-progress assetsand other property whose installation is notcompleted (expenses in connection with thedismantling, demolition and removal ofdismantled property), subsoil protection andother similar work91 2 2 33 00 Expenses in the form of deductions to theRussian Defense Sports and TechniquesOrganization entities for the accumulation andreallocation of funds for the purposes ofensuring training in accordance with the lawsof the Russian Federation for citizens inmilitary disciplines, military and patrioticeducation for youth, development of aviation,technical and applied military sports91 2 2 34 00 Funds transferred for other charitablepurposes91 2 2 37 00 Expenses in connection with performing workrelated to mobilization training not refundablefrom the budget, including costs associatedwith maintaining partly utilized (used)facilities and units, yet necessary toimplement the mobilization plan91 2 2 38 00 Expenses in connection with operationsinvolving the financial instruments of termtransactions traded in the organized market,including:- sum of variation margin (i.e. sum offunds calculated by the trade institutor andpaid (received) by participants in term299

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