Auditor

Name: KPMG ZAO

Location: 18, Krasnopresnenskaya Nab, Moscow, 123317, Russia

Telephone: (495) 937 4477
Fax: (495) 937 4499
E-mail: Moscow@kpmg.ru

License to render audit services filed under # Е003330 issued by the Russian Ministry

Issue date: January 17, 2003
Expiry date: January 17, 2013

KPMG is authorized auditor of the financial statements prepared under RAS and IFRS.