Open Joint Stock Company Gazprom

OAO GAZPROMNOTES TO THE IAS CONSOLIDATED FINANCIAL STATEMENTS(In millions of Russian Roubles in terms of the equivalent purchasing power of the Rouble asof 31 December 2001)26 RELATED PARTIES–(Continued)Years ended31 DecemberOperating expenses include: 2001Materials 16,514Purchases and processing of refined products 14,945External processing of refined products 10,941Provision for impairment and write-off of other long-term assets 5,189Impairment provision for accounts receivable and debts written off 5,147Purchased gas 2,679Other 2,52057,935A substantial portion of OAO AK Sibur's transactions were executed with related parties. OAO AKSibur's related party transactions included those with its associated undertakings and the followingcompanies:ZAO Gazoneftekhimicheskaya CompanyaMegler GroupOAO OmskshinaPetrochemical Holding AGOAO SaiavatnefteorgsintezOAO Tobolskiy NKhKOAO Tomsky NKhZOAO VoronezhsyntezkauchukOAO Yaroslavskiy Shinniy ZavodIn the first quarter of 2002 external supervision has been introduced in respect of OAO AK Siburunder decision of the arbitration court. The arbitration court has cancelled the decision on placement ofadditional stock issue as a result of which OAO Gazprom could nave lost control over OAO AK Sibur.OAO Gazprom maintains control over OAO AK Sibur.OAO StroytransgazIn the normal course of business, the Group enters into transactions with OAO Stroytransgaz forthe construction of pipelines in the Russian Federation on the basis of the results of tenders. During theyears ended 31 December 2001 and 31 December 2000 certain representatives of the Group Board ofDirectors and members of their families owned significant shareholdings in OAO Stroytransgaz.OAO Stroytransgaz rendered construction services for the Group in the amounts of RR 41,135and RR 28,141 for the year ended 31 December 2001 and 2000, respectively. As of 31 December 2001and 31 December 2000, the Group had advances and receivables due from OAO Stroytransgaz in theamounts of RR 7,390 and RR 2,015, respectively. As of 31 December 2001 and 31 December 2000,the Group had accounts payable to OAO Stroytransgaz in respect of construction of RR 16,166 and RR10,826, respectively. Included within other long-term assets is a receivable due from OAO Stroytransgazin connection with finance arrangements for construction for the Group undertaken by OAOStroytransgaz in the amount of RR 3,518 and RR 6,944 as of 31 December 2001 and 31 December2000.AEBIn 2001 and 2000 the Group raised short-term loans from AEB, an associated undertaking of ABGazprombank (ZAO), for the total amount of RR 2,939 (11.0% — 14.8% p.a.) and RR 2,923 (12.5%p.a.), respectively.F-80