Information about ZAO Pricewaterhouse Coopers Audit

March 13, 2014

www.pwc.ru

PwC Firm Network ProfileThe Global PwC NetworkPwC is the brand under which the global member firms of PricewaterhouseCoopers International Limited (PwCIL) operate. The global network includes over 184,000 people working in 157 countries. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm.

The network was established in 1998 by a merger between the largest global networks Price Waterhouse and Coopers & Lybrand. Both companies have been operating for over 160 years.

Global LeadershipThe PwC network is one of the world's largest networks rendering professional services: the total revenue amounted to US$32.1 billion for the 2013 fiscal year.

Our clients in all types of services include 421 companies from the Fortune Global 500 (2013), as well as 452 companies from rating Financial Times Global 500 (2013).

We provide all type of services, inter alia, to 421 companies in the Fortune Global 500 (2013) and 452 companies in the Financial Times Global 500 (2013).

Despite the fact that the size of the company and the market share are not the only features that recognize a leader, they demonstrate how successfully we deal with our clients and testify the relevant experience that will underpin our cooperation with you.

What do Customers Value in PwC? Thorough technical knowledge and professional expertise of our

auditors and advisors.

Strategic and tactical recommendations proven through practical application.

Using the knowledge and experience shared by the entire global network.

Professional independence and integrity.

PwC Network in RussiaPwC Russia (www.pwc.ru) provides industry-focused audit, advisory, and tax and legal services to companies in different industries. Over 2,000 professionals work in PwC offices in Moscow, St. Petersburg, Krasnodar, Yekaterinburg, Kazan, Novosibirsk, Voronezh, Rostov-on-Don, Yuzhno-Sakhalinsk, and Vladikavkaz. We use our expertise, wide

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experience, and creative approach to develop promising business-focused practical advice and solutions for our clients.

PwC first appeared in Russia in 1913 and re-established its presence in the Russian market in 1989.

Over the past two decades PwC has become a leader in providing professional services in Russia.

According to an independent research conducted among Russia’s largest companies and organisations in 2008-2012, PwC has remained the strongest of the Big Four brands over the past five years. The study was conducted anonymously by an independent research organisation according to the ESOMAR standards.

As of the beginning of February 2014, PwC Russia employed

2,620 people, where 2,499 were Russian citizens.

They include:

over 1,270 accountants and auditors;

over 450 tax and legal advisors;

over 380 advisors in investments, corporate finance and business advisory services.

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Our Clients in Russia

Our customers in Russia are over 2,000 companies, including

208 companies from the Expert-400 rating. They bring 79% of total revenues among the companies mentioned in the rating.

The below data is prepared based on the October 2013 Expert-400 rating of Russia’s largest companies by revenue according to 2012 results:

52% are PwC Russia clients;

79% of the revenues of Expert-400 companies are generated by clients of PwC Russia;

22% is PwC Russia’s share of the audit market by number of clients;

26% is PwC Russia’s share of the audit market among companies with revenues over USD 1 billion.

Among our audit and consulting clients are: 10 of the 10 largest financial companies and banks;

9 of the 10 largest oil and gas companies;

8 of the 10 largest power industry companies;

8 of the 10 largest retail companies;

8 of the 10 largest metallurgical companies;

5 of the 6 largest telecommunication companies;

4 of the 9 largest mining companies.

We are proud of the trust we have earned from shareholders and the top management of the largest Russian public and private companies.

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Membership in Professional Organizations

Over the past 20 years in Russia, we have always played an active role inprofessional organisations. Membership in such organisations allows us to contribute to the long-term development of the audit and accounting professions in Russia, as well as to find solutions to challenges facing our profession and our customers.

PwC Russia is a member of various professional organizations and business associations, including:

The Audit Chamber of Russia (ACR);

The Russian Union of Industrialists and Entrepreneurs (RSPP);

Independent Directors Association (IDA);

The Russian Managers Association (ARM);

The American Chamber of Commerce (AmCham);

The Association of European Business (AEB);

The Russo-British Chamber of Commerce (RBCC);

The Russian-German Chamber of Commerce (AHK);

The Canada Eurasia Russia Business Association (CERBA);

The U.S.-Russia Business Council (USRBC);

The Japanese Business Club (JBC);

Russian Venture Capital Association (RVCA);

Finnish-Russian Chamber of Commerce (FRCC);

The Association of Russian Banks (ARB), and others.

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ZAO PricewaterhouseCoopers Audit Profile

The PwC Audit Firm was registered in Russia on 28 February 1992.

ZAO PricewaterhouseCoopers Audit (ZAO PwC Audit) is part of the global network of PricewaterhouseCoopers International Limited member firms, where each is a separate and independent legal entity.

Energy, Utilities and Mining Audit Department of ZAO PwC Audit has approximately 110 auditors, including 7 partners.

Professional qualifications of ZAO PwC Audit employees (March 2014):

over 150 employees hold Russian statutory audit licenses;

over 210 are ACCA qualified (UK);

over 30 are CPA qualified (US).

Membership in Russian auditors’ SROWe confirm that ZAO PwC Audit is a member of the Non-Profit Partnership Audit Chamber of Russia (NP ACR), according to a resolution of the NP ACR Board, dated 22 April 2004. In December 2009, ZAO PwC Audit re-registered with the NP ACR to become an auditors’ SRO. As a result, the NP ACR included ZAO PwC Audit in the register of auditors and audit organisations on 28 December 2009 under primary registration No. 10201003683 (Certificate No. 870).

We confirm that since joining the NP ACR, ZAO PwC Audit has not been the subject of any regulatory or disciplinary actions or warnings.

Professional Liability Insurance

On 6 June 2007, ZAO PwC Audit received professional liability insurance policy No.49/2007 15156-02. The insurance policy is subject to annual renewal and currently is valid through June 30, 2014. The overall insured amount is no less than USD 15 million.

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Accreditation with International Oversight Bodies

ZAO PwC Audit is accredited with the Public Company Accounting Oversight Board (PCAOB). The Board is a non-profit organisation established under the Sarbanes-Oxley Act (adopted in the US since 2002). The Board oversees the audit activity of public companies in order to protect the interests of investors and companies. The Board’s Chairman and members are appointed by the U.S. Securities and Exchange Commission.

ZAO PwC Audit is registered as a third-country audit entity with the relevant professional oversight bodies of the UK and Luxembourg, in accordance with the Decision of the European Commission, dated July 29, 2008 on the transitional period provisions to implement the requirements of Article 46 (2) of Directive 2006/43/ EC, dated May 17, 2006.

Securities issuers registered on European stock exchanges are obliged to regularly submit to the relevant stock exchange audit opinions signed by auditors who are duly registered in the relevant countries. Otherwise, a stock exchange is entitled to impose sanctions on a non-compliant issuer, including delisting its securities. ZAO PwC Audit’s registration with the appropriate UK and Luxembourg regulatory bodies provides our clients with London- and Luxembourg-listed securities a guarantee of compliance with all relevant stock exchange rules on auditors’ registration.

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Our LeadershipCentre for Technology and Innovation in Russia (CTI)The PwC Russia Centre for Technology and Innovation (CTI) was founded in 2009 to support the development of Russia’s innovative processes and increase the technological level and innovation potential of Russian business.

The CTI involves a team of experts across the PwC global network providing services to businesses, industries and regions in a great number of areas.

In terms of innovative development, the CTI focuses on:

consulting fast-growing innovation companies (start-ups) on a wide variety of business development issues;

cooperating with international and Russian business associations, and leading organizations in the field of high-tech and innovative technologies;

researching trends in innovation and technology, their impact on companies, industries, and markets, including compiling and publishing the Russian edition of the Technology Forecast, a quarterly magazine focusing on global trends in information technologies, the role they play in business and practical aspects of their application;

raising the technological potential of Russian companies by implementing approaches to management based on advanced technologies and management models;

advising the leaders of Russian regions and municipalities on developing innovation-driven growth strategies, creating clusters and techno-parks;

analysing and developing incentives for innovations and technology growth, including legal, regulatory, tax and financing tools.

Corporate ResponsibilityPwC Russia is carrying out a Corporate Responsibility strategy that covers four key areas: Community, Marketplace, People and Environment. Over 2,300 professionals work in PwC Russia's offices across the

country.

One-third of all partners, who manage the firm network in Russia, are women.

In 2012:

PwC Russia staff delivered over 1,500 hours lectures at Russian universities free of charge;

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Over 200 volunteers spent 3,000 hours to serve community needs;

Our corporate philanthropy programme carried out 22 projects;

We saved 2,102 trees through our paper recycling programme.

In addition, 31 university students from Krasnodar, Stavropol, Nizhny Novgorod,Nizhnevartovsk, Tomsk, Kazan, and Yekaterinburg were awarded scholarships from the PwC global network of firms for the 2012-2013 academic year.Ratings and AwardsOver a number of years, the PwC network of firms has received top rankings in Russian and international ratings as well as numerous awards, which underpins our business reputation.

Here are just some of them:

1st place in Russia's Largest Audit and Consulting Companies in 2012 by Expert RA (March 2013);

Audit Awards

1st place in the IPO Auditor rating in terms of deal volume and number for 2009 by ReDeal analytical group under the Offerings.ru project (2010);

Femida Award in the Audit category recognizing PwC’s examples of the best law practices in the RF, its professional independence, and contribution to develop the business and law (2010);

Lead Insurance Auditor and Advisor of 2009 year, the Golden Salamander All-Russian Award based on 2009 results (2010).

Advisory Awards

Worldwide Business Consulting Leader by IDC (2011);

No.1 in Business Advisory Services by Kennedy Consulting Research & Advisory* (2011);

No.1 in the Global Crisis and Recovery Consulting Market by Kennedy Information** (2009);

Russian Lead Financial Advisor of the Year by Acquisitions Monthly (2009);

Leader in Information Security and IT-Risk Consulting by Forrester Research (2009);

World’s Best Outsourcing Advisor by the International Association of Outsourcing Professionals (2009);

The Best Treasury Consultant of the Year by the TMI magazine (2009);

Lead Financial Advisor of the Year by the Acquisitions Monthly magazine (2009);

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Financial advisory firm of the year in Eastern Europe and financial due diligence advisor of the year in Russia by the ACQ Finance magazine (2009);

CEE Direct Investment Advisor of the Year, unquote Research Agency” (2009).* Note that this report was previously published and titled as Business Advisory Services Marketplace 2009-2011. Kennedy states that the title has changed, but the scope of the report is basically the same with minor revisions to segment names and definitions to reflect market changes. © Kennedy Information, Inc.; used with permission

* Source: Kennedy, Crisis and Recovery Consulting Marketplace 2009-2012; © Kennedy Information, Inc.; used with permission.

Tax Awards

Russia’s Leading Tax Advisory Firm by Global Tax Monitor (2013);

Transfer Pricing Firm of the Year by International Tax Review (2013);

Russia’s Leading Tax Advisory Firm by International Tax Review (2011);

Transfer Pricing Firm of the Year by International Tax Review (2011);

Russia's Best Tax Practice by World Finance (2011);

Transfer Pricing Firm of the Year by International Tax Review (2010);

European Transfer Pricing Firm of the Year by International Tax Review (2010);

Transfer Pricing Firm of the Year in seven European countries and regions: Austria, the Baltic States, United Kingdom, Ireland, Portugal, Russia, Switzerland by International Tax Review (2010).

Legal Awards

The Legal 500 rating recommends PwC Legal CIS Russia as one of the leading law firms in Russia in the following categories: Banking and Finance; Corporate Law and Mergers / Acquisitions (Moscow and St. Petersburg); Labor Law; Energy and Natural Resources, Real Estate and Construction, Tax (2013).

PwC Legal CIS Russia was rated as one of the leading law firms in Russia by Pravo.ru law firm rating (2013).

PwC Legal CIS ranks 8th by the number of lawyers and 10th by revenue among the leading law firms in Russia. Moreover, PwC Legal CIS is marked in the following categories: the Tax Law (Group 1), Natural Resources / Energy (Group 1), Corporate Law and Mergers / Acquisitions (Group 2), Intellectual Property (Group 2) and Antitrust Law (Group 2). PwC Legal CIS ranks between 21th and 25th positions in the Preferences Rating, PwC Legal CIS ranked among the 21st-25th places along with some of the world’s most respected law firms.

PwC Legal CIS Russia is among the Top-50 law firms in Russia according to Sekret Firmy, popular Russian magazine (owned by the Kommersant Publishing House). PwC Legal CIS ranks 9th among the best law firms in Russia (2013).

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The Chambers & Partners ranking recognizes PwC Legal CIS Russia as one of the leading law firms in Russia in its employment practice (2012).

PLC Which lawyer? recommends PwC Legal CIS Russia as one of the leading law firms in Russia in the following categories: Corporate and Mergers / Acquisitions, Tax, Labour and Employee Benefits (2012).

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© 2014 ZAO PricewaterhouseCoppers Audit. All rights reserved.

PwC refers to ZAO PricewaterhouseCoopers Audit or, as the context requires, other member firms of the global network of PricewaterhouseCoopers International Limited (PwCIL). Each member firm is a separate legal entity.

PwC Russia (www.pwc.ru) provides industry-focused audit, advisory, and tax and legal services to companies in different industries. Over 2 400 professionals work in PwC offices in Moscow, St. Petersburg, Krasnodar, Yekaterinburg, Kazan, Novosibirsk, Voronezh, Rostov, Yuzhno-Sakhalinsk, and Vladikavkaz. We use our expertise, wide experience, and creative approach to develop promising business-focused practical advice and solutions for our clients. The global network includes over 184 000 people working in 157 countries.

PwC is the brand under which the global member firms of PricewaterhouseCoopers International Limited (PwCIL) operate.

PwC in Russia refers to PwCIL member firms operating in Russia.

www.pwc.ru