WORLD TRADE RESTRICTED WT/ACC/RUS/57 27 June 2008 ORGANIZATION (08-3097) Working Party on the Original: English Accession of the Russian Federation

ACCESSION OF THE RUSSIAN FEDERATION

Notification of Industrial Subsidies Granted from the Federal Budget of the Russian Federation and Budgets of Regions of the Russian Federation in the Year 2005

Compiled in pursuance with Article XVI:1 GATT 1994 and Article 25 of the Agreement on Subsidies and Countervailing Measures

The following submission, dated 25 June 2008, is being circulated at the request of the Delegation of the Russian Federation.

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WT/ACC/RUS/57 Page 2

Federal Targeted Programmes

1. Federal Targeted Programme "Modernization of the Transport System of "

- Purpose of Subsidizing

Improvement of balance, effectiveness and safety of the transport system which ensures vital national interests of the Russian Federation.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 48 of 5 December 2001 "On Federal Special Purpose Programme "Modernization of the Transport System of Russia (2002-2010)"".

- Form of Subsidizing

The Programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between competent authorities and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The sub-programmes were carried out by transport organizations of related branches of economy, enterprises and organizations which were determined on the competitive basis under the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs".

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 125,057 million.

Sub-programmes:

- Railway Transport

Rubles 340 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of railway infrastructure modernization and creating new railways.

- Motor Roads

Rubles 28,526 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of a number of measures in road construction; rubles 209 million for the purposes of R&D in this area; and rubles 82,605 million for the purposes of creation of modern and rapid motorways within main transportations flows.

WT/ACC/RUS/57 Page 3

- Civil Aircraft

Rubles 7,092 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of airports' and air runways' reconstruction; rubles 5 million for the purposes of R&D in this area.

- Unified System of Air Traffic Organization

No funds were allocated under this sub-programme from the Federal Budget of year 2005.

- Maritime Transport

Rubles 4,257 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of increase in ports' capacity improvement of hydraulic facilities by building new and reconstruction of existing trans-shipping systems; rubles 7 million were allocated for the purposes of R&D in this area.

- Inland Water Transport

Rubles 2 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of R&D aimed at creation and development of information system.

- Internal Waterways

Rubles 1,916 million were allocated under this sub-programme from the Federal Budget of year 2005 year for the purposes of modernization and development of hydraulic facilities; rubles 5,3 million were allocated for the purposes of R&D in this area.

- Road Traffic Safety

Rubles 50 million were allocated under this sub-programme from the Federal Budget of 2005 year for the purposes of creation and development of medical infrastructure, 10 million for some special measures and 3 million for R&D in this area.

- International Transport Corridors

Rubles 3 million were allocated under this sub-programme from the Federal Budget of year 2005for the purposes of some measures in railways field; rubles 6 million for R&D in this area.

- General expenses

Rubles 20.7 million were allocated under this sub-programme from the Federal Budget of year 2005 for the purposes of programme maintenance.

- Duration

Years 2002-2010, except the following sub-programmes: informatization, inland water transport, reformation of public passenger transport, road traffic safety, international transport corridors, which were accomplished in the year 2005.

WT/ACC/RUS/57 Page 4

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

2. Federal Targeted Programme "World Ocean"

Sub-programme: Creation of hi-tech machines and equipment for sea oil and gas extraction and hydrocarbon resources exploration and development within Arctic continental shelf; years 2003-2012.

- Purpose of Subsidizing

Creation of hi-tech machines and equipment for sea oil and gas extraction and hydrocarbon resources exploration and development within Arctic continental shelf.

- Legal Framework

- Federal Law No 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 623 of 20 August 2002 "On sub-programme"Creation of hi-tech machines and equipment for sea oil and gas extraction and hydrocarbon resources exploration and development within Arctic continental shelf; years 2003-2012"" of Federal Targeted Programme "World Ocean".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between competent authorities and contractors including foreign contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The sub-programme was carried out by organizations of shipbuilder branch of economy, scientific centers, developers and other enterprises of related branches of economy which were determined on the competitive basis under the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs".

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 17.5 million.

- Duration

Years 2003-2005, further duration of this sub-programme was cancelled according to the Resolution of the Government of the Russian Federation No. 317 of 27 May 2006 "On finalization a number of sub-programmes of Federal Targeted Programme "World Ocean".

WT/ACC/RUS/57 Page 5

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

3. Federal Targeted Programme "Social Support of Disabled Persons: Years 2000-2005"

- Purpose of Subsidizing

Increase of social support and quality of life of disabled persons.

- Legal Framework

- Federal Law No 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 36 of 14 January 2000 (as amended on 21 October 2004) "On Federal Targeted Programme "Social Support of Disabled Persons for the Period of 2000-2005 years"".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between the Ministry of Labor and Social Development of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by federal and regional authorities and other enterprises of related branches of economy including scientific organizations which were determined on the competitive basis under the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs".

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 543 million:

- Rubles 203 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of increase in efficiency of governmental activities in medico-social and rehabilitation field and creation of industrial basis for better social adaptation of disabled persons by supplying them with adaptation hardware, prostheses and related services; - Rubles 8.5 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of R&D in this area; - Rubles 331.5 million were allocated under this programme from the Federal Budget of year 2005 year for activities in social politics' field.

- Duration

Years 2000-2005.

WT/ACC/RUS/57 Page 6

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

4. Federal Targeted Programme "Presidential Programme of Development of Socio- Economical and Cultural Basis of Recovery of Russian Nationals of German Origin"

- Purpose of Subsidizing

The main purpose of the programme is to ensure favorable conditions for preservation and development of the Russian nationals of German origin on the basis of social, economic and cultural being created.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Resolution of the Government of the Russian Federation No. 854 of 8 July 1997.

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between the Ministry of Regional Economical Development of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by Federal and Regional authorities and other enterprises of related branches of economy including respective scientific organizations which were determined on the competitive basis.

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 124.5 million:

- Rubles 124.5 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of house and engineering construction.

- Duration

Years 1997-2006.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

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5. Federal Targeted Programme "Economic and Social Development of Native Minor North Nationalities for the Period up to 2011"

- Purpose of Subsidizing

The main purpose of the programme is protection of the rights of native minor North nationalities for social economic and cultural development as well as support for the realization of their socio-economical and ethno cultural development.

The programme is aimed at providing conditions for stable development of native minor North nationalities on the basis of complex development of traditional branches of economy, its resource and production basis; development of national mentality and culture, improvement of educational and professional level; health security.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 564 of 27 July 2001 (as amended on 7 July 2005) "On Federal Targeted Programme "Economic and Social Development of Native Minor North Nationalities for the Period up to 2011"".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between the Ministry of Federation Affairs National and Migratory Policy of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by regional authorities and other enterprises of related branches of economy which were determined on the competitive basis under the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs".

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 102 million:

- Rubles 102 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of house construction, construction of deer slaughter points, construction of a small capacity bakery, small capacity factory on mushrooms and berries processing.

- Duration

Years 2002-2011.

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- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

6. Federal Targeted Programme "National Technological Basis: Years 2002-2006"

- Purpose of Subsidizing

The main purpose of the programme is to provide socio-economic development and national security via stirring up R&D and improvement of professional level of experts in high-tech industry.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - - Resolution of the Government of the Russian Federation No. 799 of 8 November 2001 "On Federal Targeted Programme "National Technological Basis for the period of 2002 to 2006"".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between the Ministry of Industry and Energy of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by respective leading scientific organizations or consortiums which were determined on the competitive basis.

- Amount

Fiscal Year 2005 Annual Appropriations (approximately, million rubles):

Total: Rubles 2,137 million rubles:

- Rubles 527 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of supplying scientific organizations with equipment and rubles 1260 million were allocated for R&D.

Sub-programmes: Creation of aerospace materials and development of special Russian metallurgy taking into account reconstruction of strategic materials and special chemistry producing.

Rubles 200 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of supplying scientific organizations with equipment and Rubles 150 million were allocated for R&D in this area.

WT/ACC/RUS/57 Page 9

- Duration

Years 2002-2006.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

7. Federal Targeted Programme "Development of Civil Aircraft: Years 2002-2010 and up to 2015"

- Purpose of Subsidizing

The main purpose of the programme is to assist civil aircraft producers in meeting demand for their production in civil aircraft market; development of scientific, technical and manufacturing potential of the domestic aircraft industry; ensuring of passengers' and cargos' transportation through aircrafts modernization.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 728 of 15 October 2001 "On the Federal Special Purpose Programme "Development of Civil Aircraft for the period of 2002-2010 and up to 2015"".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the law between the Aerospace Agency of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by respective leading scientific organizations or consortiums which were determined on the competitive basis.

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 3,902 million rubles:

- Rubles 112 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of infrastructure development in Civil Aircraft Industry, such as: rubles 30 million were allocated for the purposes of reconstruction of depot aerodrome in Zhukovskiy; rubles 25 million - reconstruction of wind tunnel in Zhukovskiy; rubles 42 million - construction of environmental test centre in Ghelendjik; rubles 10 million - reequipment of experimental base in Moscow; rubles 5 million - reconstruction of water recycling system of experimental stand;

WT/ACC/RUS/57 Page 10

- Rubles 3,790 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of R&D in this area.

- Duration

Years 2002-2015.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

8. Federal Targeted Programme "Energy Efficient Economy: Years 2002-2005 and up to 2010"

- Purpose of Subsidizing

The main purpose of the programme is to increase effectiveness of energy resources use and setting up conditions for economy transformation into energy efficient economy by supplying consumers and enterprises with energy, setting up stable source of raw materials and ensuring stable development of fuel and energy complex considering reduction of pollution of the environment, and ensuring national safety.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; and - Resolution of the Government of the Russian Federation No. 796 of 17 November 2001 "Federal Targeted Programme "Energy Efficient Economy for the Period of 2002-2005 years and up to 2010"".

- Form of Subsidizing

The programme was implemented on the basis of State contracts (agreements), concluded in accordance with the procedure established by the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs" between the Ministry of Energy of the Russian Federation and contractors, who were determined in accordance with commercial reasonability.

- Subsidy Recipients and the Way Subsidies Were Granted

The programme was carried out by enterprises of related branches of economy which were determined on the competitive basis under the Federal Law "On Tenders for Placement of Orders for Delivery of Goods, Performing of Works, and Rendering of Services for State Needs".

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 4,282 million.

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Sub-programmes:

- Energy efficient fuel and energy complex

Rubles 3,720 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of construction power plants and rubles 35 million were allocated for R&D in this area.

- Safety and development of atomic energetics

Rubles 400 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of supplying scientific organizations with equipment and rubles 30 million were allocated for R&D in this area.

- Efficient energy consumption

Rubles 94 million were allocated under this programme from the Federal Budget of year 2005 for the purposes of reconstruction of heating systems, boiler houses and rubles 3 million were allocated for R&D in this area.

- Duration

Years 2002-2006.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

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Partial Compensation for the Interest Rates Charged for Credits Received from Russian Crediting Organizations from the Year 2005 Federal Budget

1. Governmental Support of Air and Navy Fleet and Inland Water Transport Modernization

- Purpose of Subsidizing

Quality improvement of passenger's and cargo's transportation and ensuring safety of such transportations.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; and - Resolution of the Government of the Russian Federation No. 278 of 9 April 2001 "On Governmental Support of Air and Navy Fleet and Inland Water Transport Modernization".

- Form of Subsidizing

Funds allocated from the Federal Budget for the purpose of partial compensation for the interest rates charged for credits received from Russian crediting organizations.

- Subsidy Recipients and the Way Subsidies Were Granted

Navy, air and inland water transport enterprises which had taken credits from russian credit organizations in years 2001-2003 under conditions established by the Government of the Russian Federation pursuant to Article 57 of the Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; Part of interest rate for this credits was compensated from the Federal Budget to Navy, air and inland water transport enterprises for the purposes of their fleet modernization.

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 10 million.

- Duration

Year 2005.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

WT/ACC/RUS/57 Page 13

2. Governmental Support of Commodity Producers in Fishing Industry and Other Enterprises in this Branch of Economy

- Purpose of Subsidizing

Governmental support of commodity producers in fishing industry.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; and - Resolution of the Government of the Russian Federation No. 320 of 2 June 2003 "On Rules Approval of Partial Compensation for the Interest Rates Charged for Credits Received from Russian Crediting Organizations from the Year 2005 Federal Budget to Commodity Producers in Fishing Industry and Other Enterprises which Produce Fishery Vessels".

- Form of Subsidizing

Funds allocated from the Federal Budget for the purpose of partial compensation for the interest rates charged for credits received from Russian crediting organizations.

- Subsidy Recipients and the Way Subsidies Were Granted

Commodity producers in fishing industry and other enterprises which produce fishery vessels which had taken credits from russian credit organizations in years 2001-2004 under conditions established by the Government of the Russian Federation pursuant to Article 74 of the Federal Law No. 194-FZ of 30 December 2001 "On the Federal Budget for 2002"; Part of interest rate for this credits was compensated from the Federal Budget to commodity producers in fishing industry and other enterprises

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 0.5 million.

- Duration

Year 2005.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

3. Governmental Support of Light and Textile Industries

- Purpose of Subsidizing

The main purpose of this programme is to support seasonal purchase of raw materials for production of consumer goods, technical and industrial goods.

WT/ACC/RUS/57 Page 14

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; and - Resolution of the Government of the Russian Federation No. 616 of 22 August 2001.

- Form of Subsidizing

Funds allocated from the Federal Budget for the purpose of partial compensation for the interest rates charged for credits received from Russian crediting organizations.

- Subsidy Recipients and the Way Subsidies Were Granted

Light and textile industries producers which had taken credits from Russian credit organizations in years 2004-2005 under conditions established by the Government of the Russian Federation pursuant to Article 57 of the Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; Part of interest rate for this credits was compensated from the Federal Budget to light and textile industries producers.

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 30 million.

- Duration

Year 2005.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

4. Governmental Support of Coal Industry

- Purpose of Subsidizing

The main purpose of this programme is to enhance social security of employees and secure work conditions in coal mining and liquidate major loss-making mines.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; and - Resolution of the Government of the Russian Federation No. 402 of 27 June 2005.

- Form of Subsidizing

Funds allocated from the Federal Budget for the purpose of partial compensation for the interest rates charged for credits received from Russian crediting organizations.

WT/ACC/RUS/57 Page 15

- Subsidy Recipients and the Way Subsidies Were Granted

Coal industry enterprises which had taken credits from Russian credit organizations in years 2004-2005 under conditions established by the Government of the Russian Federation pursuant to Article 57 of the Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; Part of interest rate for this credits was compensated from the Federal Budget to coal industry enterprises.

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 110 million.

- Duration

Year 2005.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

5. Governmental Financial Support (Guarantees) of Industrial Products Export

- Purpose of Subsidizing

The main purpose of this programme is to equalization of costs for export credits which existed on foreign financial markets with respective costs in Russia.

- Legal Framework

- Federal Law No. 173-FZ of 23 December 2004 "On the Federal Budget for 2005"; - Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; - Resolution of the Government of the Russian Federation No. 1493-r of 14 October 2003; and - Resolution of the Government of the Russian Federation No. 357 of 6 June 2005.

- Form of Subsidizing

Funds allocated from the Federal Budget for the purpose of partial compensation for the interest rates charged for credits received from Russian crediting organizations.

- Subsidy Recipients and the Way Subsidies Were Granted

Industrial products exporters which had taken credits from Russian credit organizations in years 2004-2005 under conditions established by the Government of the Russian Federation pursuant to Article 57 of the Federal Law No. 150-FZ of 27 December 2000 "On the Federal Budget for 2001"; Part of interest rate for this credits was compensated from the Federal Budget to industrial products exporters.

WT/ACC/RUS/57 Page 16

- Amount

Fiscal Year 2005 Annual Appropriations (approximate rubles in millions):

Total: Rubles 911.6 million.

- Duration

Year 2005.

- Statistical Data to Enable to Assess the Impact of Subsidy on Trade

It is not possible to estimate what, if any, trade effects may result from the use of this provision.

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REGIONAL SUPPORT

Light Industry Support

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) "Someks Ltd" Direction of the head of Providing budget loans (credits) Investment project. 0.40 (light industry) administration and direction of local from the budget of the region. Government Refinancing rate of the Bank of Russia at the moment of decision making 18%, reduced rate 5%. "Firma Vera Ltd." The Law of the Subject of the Grant. Investment project. 0.60 (Light industry) Russian Federation Municipal Unitary Enterprise Decision of local Government Grant. Improvement of the financial 0.70 "Yugorgbyitservice" (light industry) situation of the company. of Yugorsk region JSC "STSBK" Governor's direction Grant. Investment project. Partial 1.00 (Light industry) compensation for the interest rates charged for credits received from Russian crediting organizations. National community "Sovtor" Ltd. Government regulation Grant. Improvement of the financial 0.70 of Oktyabrsky district situation of the company. (Light industry) JSC KKHP "Vostochniy" Decision of local Government Tax benefit. Property tax Investment project. 0.70 (Light industry) exemption. Tax rate at the moment of decision making 2.2%. JSC "Khergu" Direction of the head of Financing of the part of the interest Investment project. 1.90 (Light industry) administration and direction of local rate. The interest rate of the Bank Government of Russia at the moment of decision making 13%. JSC KKHP "Vostochny" Decision of local Government Tax benefit of land-tax; ½ tax rate. Investment project. 0.90 (Light industry) Tax rate at the moment of decision making amount 1.5% from cadastral land value. WT/ACC/RUS/57 JSC "Khergu" Governor's direction Reduction of the electricity rate. Improvement of the financial 2.30 (Light industry) situation of the company. JSC "PRP-stations" Governor's direction Reduction of the electricity rate. Improvement of the financial 0.70 (Light industry) situation of the company. Page 17 LKP "Tyindales Ltd." Governor's direction Reduction of the electricity rate. Improvement of the financial 2.50 (Light industry) situation of the company.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 18 WT/ACC/RUS/57 AOOT KKHP "Vostochny", Governor's direction Reduction of the electricity rate. Improvement of the financial 2.00 Belogorsk situation of the company. (Light industry) JSC BMK "Melanzhist of Altay" Direction of administration of the Partial compensation for the interest Replenishment of the company's 5.30 (Light industry) Altay territory rates charged for credits received turnover funds. from Russian crediting organizations. "Rival-Plus Ltd." Direction of administration of the Partial compensation for the interest Creation of leather production. 0.50 (Light industry) Altay territory rates charged for credits received from Russian crediting organizations. "Alom Ltd." Direction of administration of the Partial compensation for the interest Production of building and finishing 1.10 (Light industry) Altay territory rates charged for credits received agents. from Russian crediting organizations. "Riki Ltd." Direction of administration of the Partial compensation for the interest Expansion, reconstruction and the 3.90 (Light industry) Altay territory rates charged for credits received technical re-equipment of the from Russian crediting enterprise. organizations. JSC "Severodvinskaya Typography" Governor's direction Grant. Investment project. Partial 1.60 (Light industry) compensation for the interest rates charged for credits received from Russian crediting organizations. State Unitary Enterprise Direction of the head of Grant. Investment project. 1.30 "Pervouralskaya printing plant" administration (Light industry) "Askom-Kholding Ltd." Direction of the head of Grant. Investment project. 1.50 (Light industry) administration "Prospekt Ltd." Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.30 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. Federal State Unitary Enterprise PO Governor's direction Partial compensation for the interest Replenishment of the turnover funds 4.00 "Sever" rates charged for credits received of the enterprises which assisted to (Light industry) from Russian crediting the region's unemployment organizations. decrease. JSC "Iskitimtsement" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 2.10 (Light industry) rates charged for credits received of the enterprises which assisted to from Russian crediting the region's economical growth. organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

JSC "Krais-S" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.50 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Sinar" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.60 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Sibiar" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.50 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Novosibirsky cartridge plant" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 1.40 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. "Akor Ltd." Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.70 (Light industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC Business "Era" Government regulation Tax credit. The improvement of financial 0.60 (Light industry) situation of the company. JSC "Kaliningradbummash" Government regulation Tax credit. The improvement of financial 0.40 (Light industry) situation of the company. OKB "Fakel" Government regulation Tax credit. Improvement of the current 2.80 (Light industry) company's financial situation. JSC "Elektrosvarka" Government regulation Tax credit. Improvement of the current 0.60 (Light industry) company's financial situation. JSC SRZ "Pregol" Government regulation Tax credit. Improvement of the current 0.40 (Light industry) company's financial situation. "Tekhprominvest Ltd." Regulation of regional council and Tax benefit. Investment project. 8.60

(Light industry) decision of local authorities. WT/ACC/RUS/57 Nemansky pulp and paper mill Decision of local authorities. Tax benefit. Improvement of the current 2.20 (Light industry) company's financial situation. JSC "Sirius" Regulation of regional council Tax benefit. Improvement of the current 0.30

(Light industry) company's financial situation. Page 19 "Association Rodina" Ltd. Decision of local authorities Partial compensation for the interest Realization of investment project. 1.10 (Light industry) rates charged for credits received from Russian crediting organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 20 WT/ACC/RUS/57 JSC "Ariada" Decision of local authorities Partial compensation for the interest Realization of investment project. 9.10 (Light industry) rates charged for credits received from Russian crediting organizations. "Makhaon Ltd." Decision of local authorities Partial compensation for the interest Realization of investment project. 1.50 (Light industry) rates charged for credits received from Russian crediting organizations. JSC "Plant Iskozh" Decision of local authorities Partial compensation for the interest Realization of investment project. 0.40 (Light industry) rates charged for credits received from Russian crediting organizations. JSC "Gefest" Decision of local authorities Partial compensation for the interest Realization of investment project. 0.30 (Consumer Electronics) rates charged for credits received from Russian crediting organizations. "Saturn Ltd." Decision of local authorities Tax benefit. Investment project. 1.10 (Light industry) JSC "Eldin" Decision of local authorities Tax benefit. Investment project. 0.80 (Light industry) JSC "Kholodmash" Decision of local authorities Tax benefit. Investment project. 4.80 (Light industry) "Saturn Ltd." Decision of local authorities Tax benefit. Investment project. 0.30 (Light industry) "Saturn Ltd." Decision of local authorities Tax benefit. Investment project. 0.80 (Light industry) JSC "YAZTA" Decision of local authorities Tax credit. The improvement of financial 0.30 (Light industry) situation of the company. JSC "Eldin" Decision of local authorities Tax credit. Investment project. 2.30 (Light industry) "Yarlik Ltd." Direction of the administration Tax benefit. Investment project. 0.90 (Light industry) JSC "Pervomaysky farfor" Direction of the administration Tax benefit. Investment project. 0.50 (Light industry) " Shoes Factory " Ltd. Decision of local authorities Tax benefit. Investment project. 0.30 (Light industry) "Poligrafprint Ltd." Direction of the administration Tax benefit. Investment project. 0.70 (Light industry)

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

Programme of partial compensation Decision of local Government Grant. Investment project: R&D. 0.50 for the interest rates charged for credits received from Russian crediting organizations and for leasing payments in Chelyabinskaya region (Light industry) "Elektrosignal" The Law of the Subjects of the Grant. Investment project. 0.40 (Consumer electronics) Russian Federation Municipal Unitary Enterprise Dom Government regulation Grant. Investment project. 1.00 Byita "Sibir" (Consumer electronics) "Khladokombinat Ltd." Direction of the head of Partial compensation for the interest Investment project. 0.40 (Consumer electonics) administration and direction of local rates charged for credits received Government from Russian crediting organizations. The interest rate of the Bank of Russia at the moment of decision making 13%. "Company Blok Ltd. " Governor's direction Reduction of the electricity rate. Improvement of the financial 0.6 (Consumer electronics) situation of the company. JSC "The Altay factory of consumer Direction of administration of the Partial compensation for the interest Improvement of the financial 0.40 goods" Altay territory rates charged for credits received situation of the company. (Consumer electronics) from Russian crediting organizations. "Altaykholod Ltd." Direction of administration of the Partial compensation for the interest Reconstruction of acting production 7.60 (Consumer electronics) Altay territory rates charged for credits received and increase output. from Russian crediting organizations. JSC "Egorshinsky radio factory" Direction of the head of Grant. Investment project. 3.50 (Consumer electronics) administration JSC "Egorshinsky radio factory" Direction of the head of Providing of budget loans (credits). Investment project. 0.60

(Consumer electronics) administration Refinancing rate at the moment of WT/ACC/RUS/57 decision making 13%. Reduced rate 6,5%. JSC "Berdsky electromechanical Decision of the administration Partial compensation for the interest Realization of investment project 4.40

factory" rates charged for credits received "Reconstruction and expansion of Page 21 (Consumer electronics) from Russian crediting civil output's production". organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 22 WT/ACC/RUS/57 JSC "Corporation-Novosibirsky Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.30 plant Elektrosignal" rates charged for credits received of the enterprises. (Consumer electronics) from Russian crediting organizations. JSC "Sibelektroterm" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.30 (Consumer electronics) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Novosibirsky Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.50 khladokombinat" rates charged for credits received of the enterprises. (Consumer electronics) from Russian crediting organizations. JSC "Novosibirsky plant Ekran" Direction of the administration of Tax benefit. Realization of the investment 1.10 (Consumer electronics) Novosibirsk region project "Development of bottle production". JSC "Kontakt" Decision of local authorities Partial compensation for the interest Realization of investment project. 2.10 (Consumer electronics) rates charged for credits received from Russian crediting organizations. JSC "LVZ Yaroslavsky" Direction of the administration Tax benefit. Investment project. 0.30 (Consumer electronics) JSC "Nitel" The Law of the Subjects of the Partial compensation for the interest Investment project. 0.30 (Consumer electronics) Russian Federation rates charged for credits received from Russian crediting organizations. JSC "Stinol" The Law of the Subjects of the Tax benefit. Realization of investment project. 41.10 (Consumer electronics) Russian Federation JSC "MZDX" The Law of the Subjects of the Partial compensation for the interest Investment project. 6.90 (Consumer electronics) Russian Federation rates charged for credits received from Russian crediting organizations. JSC "Kazanskiy factory of gas The Law of the Subjects of the Tax benefit. Investment project. 1.60 apparatus "Vesta" Russian Federation (Consumer electronics) "Bagulnik Ltd. " Governor's direction Reduction of the electricity rate. Improvement of the financial 0.40 (Textile industry) situation of the company. "Zateya Ltd." Governor's direction Reduction of the electricity rate. Improvement of the financial 0.60 (Textile industry) situation of the company.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

JJC "Ugskaia pradilno-tkackaya The Law of the Subject of the Grant. Compensation for the interest rates 1.10 factory" Russian Federation charged for credits received from (Textile industry) crediting organizations. JJC "Pervaia Furmanovskaia The Law of the Subject of the Grant. Compensation for the interest rates 0.50 factory" Russian Federation charged for credits received from (Textile industry) crediting organizations. JSC HBK "Shuiskie sitci" The Law of the Subject of the Grant. Compensation for the interest rates 0.50 (Textile industry) Russian Federation charged for credits received from crediting organizations. JSC "Sinar" Governor's direction Partial compensation for the interest Improvement of the financial 0.80 (Textile industry) rates charged for credits received situation of the company. from Russian crediting organizations. Programme of accordance and The Law of the Subject of the Partial compensation for the interest Investment project. Partial 2.90 spending subsidies for the Russian Federation rates charged for credits received compensation for the interest rates enterprises of textile and sewing from Russian crediting charged for credits received from manufacturing by the government of organizations. Russian crediting organizations. Leningradskaya oblast (Textile industry) JSC "Dvinosplav" Governor's direction Grant. Investment project. Partial 0.80 (The production of construction compensation for the interest rates materials) charged for credits received from Russian crediting organizations. JSC "Production commercial Governor's direction Grant. Investment project. Partial 1.30 association "Titan" compensation for the interest rates (The production of construction charged for credits received from materials) Russian crediting organizations. "Pionersky plant of construction Decision of local Government Grant. Replenishment of the company's 2.00 materials" Ltd. (production of turnover funds. building brick) "Pionersky plant of construction Decision of local Government Grant. Replenishment of the company's 2.50

materials" Ltd. (production of turnover funds. WT/ACC/RUS/57 building brick) Pionersky plant of construction Direction of the head of Providing budget loans. Operating Improvement of the financial 0.50 mat"erials Ltd" administration rate of refinancing at the moment of situation of the company.

(The production of construction decision making = 16%, reduced Page 23 materials) wage 5% from refinancing rate.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 24 WT/ACC/RUS/57 JSC "Blag. Factory of building Governor's direction Reduction of the electricity rate. Improvement of the financial 1.20 materials" situation of the company. (The production of construction materials) JSC RNP "Novoaltaisky factory Direction of administration of the Partial compensation for the interest Modernization of means of 3.10 ZHBI" Altay territory rates charged for credits received production. (Construction material producers) from Russian crediting organizations. Joint venture JSC "Severouralskoe Direction of the head of Grant. Investment project. 2.40 construction management" administration (Construction material producers) KHK JSC "NEVZ-Soyuz" Decision of the administration Partial compensation for the interest Realization of investment project 1.30 (Construction material producers) rates charged for credits received "Development of ceramic from Russian crediting production". organizations. JSC "Novosibirsky tin industrial The Law of the Subject of the Partial compensation for the interest Realization of investment project 4.90 complex" Russian Federation rates charged for credits received "Reconstruction and expansion of (Construction material producers) from Russian crediting civil output's production". organizations. JSC "Kamenny karer" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.50 (Construction material producers) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Linevsky house-building Governor's direction Partial compensation for the interest Replenishment of the turnover funds 1.00 industrial complex" rates charged for credits received of the enterprises. (Construction material producers) from Russian crediting organizations. JSC "House-building industrial Government regulation Tax credit. Improvement of the financial 0.50 complex" situation of the company. (Construction materials producers) JSC PBORF Government regulation Tax credit. Improvement of the current 0.80 (Construction material producers) company's financial situation. "Metallicheskaya upakovka" Ltd. Regulation of regional council and Tax benefit. Investment project. 6.00 (Construction material producers) decision of local authorities. The number of decision 141. "Metallicheskaya upakovka" Ltd. Direction of the head of Tax benefit. Improvement of the current 6.00 (Construction material producers) administration. The number of company's financial situation. decision 171.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

JSC "Mariisky TSBK" Decision of local authorities Partial compensation for the interest Realization of investment project. 1.60 (Construction material producers) rates charged for credits received from Russian crediting organizations. JSC "Rostovsky plant of ceramic Direction of the administration Tax benefit. Investment project. 0.40 details" (Construction materials producers) JSC "Plant for producing building The Law of the Subject of the Partial compensation for the interest Development of industrial complex 2.30 constructions "Silikat" Russian Federation rates charged for credits received of the region. (Construction materials producers) from Russian crediting organizations. "Investprom Ltd." The Law of the Subject of the Partial compensation for the interest Development of industrial complex 0.70 (Construction materials producers) Russian Federation rates charged for credits received of the region. from Russian crediting organizations. "Proizvodstvo vibropresovannix The Law of the Subject of the Tax benefit. Investment project. 1.40 stenovix blokov and trotuarnoi plitki Russian Federation "Texno-serik"" Ltd. (Construction materials producers) JSC "Stroimash" The Law of the Subject of the Partial compensation for the interest Investment project. 1.40 (Construction materials producers) Russian Federation rates charged for credits received from Russian crediting organizations. JSC "Stroidetal" The Law of the Subject of the Partial compensation for the interest Realization of investment project: 1.00 (Construction materials producers) Russian Federation rates charged for credits received reformation of company. from Russian crediting organizations. JSC "Moscow tyres plant " Government regulation Grant. Investment project. 148.00 (Construction materials producers) PEF "Soyuz" The Law of the Subject of the Grant. Investment project. 320 (Construction materials producers) Russian Federation

JSC "Karelsky granit" The Law of the Subject of the Tax benefit. Investment project. 8.49 WT/ACC/RUS/57 (Construction materials producers) Russian Federation JSC "MKK-Sayanmramor" The Law of the Subject of the Tax benefit. Investment project. 28.28 (Construction materials producers) Russian Federation

JSC "Iskitimcement" Governor's direction Partial compensation for the interest Improvement of the current 2.30 Page 25 (Construction materials producers) rates charged for credits received company's financial situation. from Russian crediting organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 26 WT/ACC/RUS/57 JSC "Kamenniy karier" Governor's direction Partial compensation for the interest Improvement of the current 0.50 (Construction materials producers) rates charged for credits received company's financial situation. from Russian crediting organizations. JSC "Novosibirskiy selskiy Governor's direction Partial compensation for the interest Improvement of the current 0.50 stroitelniy kombinat" rates charged for credits received company's financial situation. (Construction materials producers) from Russian crediting organizations.

Manufacturing Industry

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) JSC "Ust-Pokshengskii lespromhoz" Governor's direction Grant. Investment project. Partial 0.60 (Timber and wood-processing compensation for the interest rates industry) charged for credits received from Russian crediting organizations. JSC "Taldansky timber industry Governor's direction Reduction of the electricity rate. Improvement of the financial 0.60 enterprise" situation of the company. (Timber industry) JSC "Zeisky timber-handling Governor's direction Reduction of the electricity rate. Improvement of the financial 0.70 industry complex" situation of the company. (Timber industry) JSC "Sverdles" Direction of the head of Grant. Investment project. 9.60 (Timber and wood-processing administration industry) JSC "Sverdles" Direction of the head of Providing budget loans (credits). Investment project. 1.80 (Timber and wood-processing administration Refinancing rate at the moment of industry) decision making 13%. Reduced rate 6.5%. "Lesobalt Ltd." Regulation of regional council and Tax benefit. Investment project. 1.20 (timber and wood-processing decision of local authorities. industry) "InvestForest Ltd." Decision of local authorities Partial compensation for the interest Realization of investment project. 3.70 (Timber and wood-processing rates charged for credits received industry) from Russian crediting organizations. JSC "Amursky metal works" Governor's direction Reduction of the electricity rate. Improvement of the financial 0.90 (Steel industry) situation of the company. JSC ZDP "Koboldo" Governor's direction Reduction of the electricity rate. Improvement of the financial 0.40 (Metal industry) situation of the company. JSC "Factory of aluminums Direction of administration of the Partial compensation for the interest Creation of production of bimetallic 0.50 founding" Altay territory rates charged for credits received radiators hot-water heating. WT/ACC/RUS/57 (Metals industry) from Russian crediting organizations. JSC "Omutninsky metallurgical The Law of the Subject of the Partial compensation for the interest Development of industrial complex 7.40 works" Russian Federation rates charged for credits received of the region. Page 27 (Metal industry) from Russian crediting organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 28 WT/ACC/RUS/57 JSC "KirsK" The Law of the Subject of the Partial compensation for the interest Development of industrial complex 0.90 (Metal industry) Russian Federation rates charged for credits received of the region. from Russian crediting organizations. SMK "Metallurg" The Law of the Subject of the Grant. Investment project. 250.00 (Metal industry) Russian Federation JJC "Saturn" The Law of the Subject of the Tax benefit. Investment project. 2.00 (Metal industry) Russian Federation JJC "Saturn" The Law of the Subject of the Tax benefit. Investment project. 0.50 (Metal industry) Russian Federation

Fuel-energy complex support

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) JSC "Murmanoblgaz" Decision of local Government Providing state products(services) at Investment project. 0.40 (fuel-energy complex) prices below of the market. JSC "Yukongaz", Kondinsky district Government regulation Grant. Previous loss compensation. 8.20 (fuel-energy complex) Branch "Gazflot Ltd." Laws of the subject of the Russian Tax benefit. Investment project. 1.80 (Fuel-energy complex) Federation and decision of local Government JSC "Neftehimtreid" The Law of the Subjects of the Grant. Partial compensation of the costs of 0.50 (Fuel-energy complex) Russian Federation abroad exhibitions. JSC "Tatnefteproduct" The Law of the Subjects of the Tax benefit. Investment project. 1.90 (Fuel-energy complex) Russian Federation JSC "UGA - TORF" The Law of the Subjects of the Grant. Compensation for the interest rates 1.90 (Fuel-energy complex) Russian Federation charged for credits received from crediting organizations. "Amursky coal Ltd." Governor's direction Reduction of the electricity rate. Improvement of the financial 1.60 (Coal industry) situation of the company. JSC "Mine Dambuki" Governor's direction Reduction of the electricity rate. Improvement of the financial 2.00 (Coal industry) situation of the company. JSC "Mine Solovevsky" Governor's direction Reduction of the electricity rate. Improvement of the financial 2.00 (Coal industry) situation of the company. JSC "Pokrovsky mine" Governor's direction Reduction of the electricity rate. Improvement of the financial 2.00 (Coal industry) situation of the company.

WT/ACC/RUS/57 Page 29

Fish industry support

Page 30 WT/ACC/RUS/57 Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Municipal enterprise "Oktyabrsky Government regulation Grant. Improvement of the financial 9.00 fish-factory" of Oktyabrsky district situation of the company. (fish industry) Fish farming Municipal Unitary Government regulation Grant. Investment project. 1.00 Enterprise "Ai-As" of Nefteyugansky district (fish industry) National community "Ekhlang Government regulation Grant. Improvement of the production 0.50 Mazyam" efficiency. (fish industry) Municipal enterprise "Oktyabrsky Direction of the head of Providing budget loans. Operating Improvement of the financial 2.00 fish-factory" of Oktyabrsky district administration rate of refinancing at the moment of situation of the company. (Fish industry) decision making = 13%, reduced wage = 100% from refinancing rate. Municipal enterprise "Oktyabrsky Direction of the head of Providing budget loans. Operating Replenishment of the company's 0.70 fish-factory"of Oktyabrsky district administration rate of refinancing at the moment of turnover funds. (Fish industry) decision making = 13%, reduced wage = 1/2 from refinancing rate. Municipal enterprise "Oktyabrsky Direction of the head of Reduction of the electricity rate. Investment project. 0.40 fish-factory" of Oktyabrsky district administration and direction of local (fish industry) Government "Ryibokombinat - Governor's direction Reduction of the electricity rate. The improvement of financial 0.60 Mansiisky" Ltd. of Khanty- situation of the company. Mansiisky district (Fish industry) "Ryibflotprom Ltd." Laws of the subject of the Russian Tax benefit. Investment project. 0.70 (Fish industry) Federation and decision of local Government "Ryibflotprom Ltd." Laws of the subject of the Russian Tax benefit. Investment project. 1.80 (Fish industry) Federation and decision of local government. The number of decision 141. Baltryibprom Ltd. Government regulation Tax credit. Improvement of the current 0.90 (Fish industry) company's financial situation.

Engineering Industry Support

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) "Investment company Arkhangelsk" The Law of the Subject of the Providing budget loans (credits) Investment project. 0.40 Russian Federation from the budget of the region. Refinancing rate of the Bank of Russia at the moment of decision making 18%, reduced rate 5%. Joint venture "Obskoy" Ltd. of Government regulation Grant. Improvement of the financial 0.30 Oktyabrsky district situation of the company. Joint venture "Obskoy" Ltd. of Direction of the head of Reduction of the electricity rate. Investment project. 0.50 Oktyabrsky district administration and direction of local (Engineering industry) Government JSC "Ship-building plant named Decision of local Government Tax benefit. Property tax exemption. The technical re-equipment of the 1.50 after the October revolution" Tax rate at the moment of decision enterprise. (Engineering industry) making 2,2%. JSC " Ship-building plant named Decision of local Government Tax benefit of land-tax; ½ tax rate. The technical re-equipment of the 0.70 after the October revolution" Tax rate at the moment of decision enterprise. (Engineering industry) making amount 1,5% from cadastral land value. JSC "Amurdormash" town Governor's direction Reduction of the electricity rate. Improvement of the financial 0.70 Raichikhinsk situation of the company. (Engineering industry) Federal SUE "Slobodnensky car- Governor's direction Reduction of the electricity rate. Improvement of the financial 0.60 repair factory" situation of the company. (Engineering industry) JSC "Bureya-kran" Governor's direction Reduction of the electricity rate. Improvement of the financial 1.20 (Engineering industry) situation of the company. JSC "Krancpetsburmash" Governor's direction Reduction of the electricity rate. Improvement of the financial 1.00 (Engineering industry) situation of the company. JSC "Ship-building plant" Governor's direction Reduction of the electricity rate. Improvement of the financial 1.20 (Engineering industry) situation of the company.

JSC "Altayvagon" Direction of administration of the Partial compensation for the interest Increase of production volume of 1.90 WT/ACC/RUS/57 (Engineering industry) Altay territory rates charged for credits received freight railroad cars, reconstruction from Russian crediting of steel capacity. organizations. JSC "Sibenergomash" Direction of administration of the Partial compensation for the interest Industrial engineering of coppers- 1.00 Page 31 (Engineering industry) Altay territory rates charged for credits received cisterns. from Russian crediting organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 32 WT/ACC/RUS/57 JSC "ASM-Zapchast" Direction of administration of the Partial compensation for the interest Investment project. Increase of 0.40 (Engineering industry) Altay territory rates charged for credits received production. from Russian crediting organizations. JSC "Kamensky MSZ" Direction of administration of the Partial compensation for the interest Buying raw materials. 0.40 (Engineering industry) Altay territory rates charged for credits received from Russian crediting organizations. "Kiprinsky MSZ Ltd." Direction of administration of the Partial compensation for the interest Acquisition and putting into 1.10 (Engineering industry) Altay territory rates charged for credits received operation the semi-automatic line from Russian crediting for cutting and packing. organizations. JSC "NPO Sibselmash" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.80 (Engineering industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Siblitmash" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.40 (Engineering industry) rates charged for credits received of the enterprises. from Russian crediting organizations. JSC "Avtotor" Laws of the subject of the Russian Tax exemption. Investment project. 27.40 (Engineering industry) Federation and decision of local Government JSC "Avtotor" Laws of the subject of the Russian Tax benefit. Investment project. 100.00 (Engineering industry) Federation and decision of local Government AOOT "Sovetsky TSBZ" Government regulation Tax credit. Improvement of the current 10.30 (Engineering industry) company's financial situation. SUE "33 Shipyard" Government regulation Tax credit. Improvement of the current 1.00 (Engineering industry) company's financial situation. "Avtotor-1 Ltd." Government regulation Tax credit. Improvement of the current 1.70 (Engineering industry) company's financial situation. JSC "Plant Mikrodvigatel" Government regulation Tax credit. Improvement of the current 2.00 (Engineering industry) company's financial situation. JSC "Sovetsky TSBZ" Government regulation Tax credit. Improvement of the current 5.50 (Engineering industry) company's financial situation. "Mari-kholodmash Ltd." Decision of local authorities Partial compensation for the interest Realization of investment project. 0.50 (Engineering industry) rates charged for credits received from Russian crediting organizations.

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

JSC "Kholodmash" Decision of local authorities Tax credit. Improvement of the current 0.40 (Engineering industry) company's financial situation. JSC "Avtodizel" Decision of local authorities Tax credit. Improvement of the current 20.50 (Engineering industry) company's financial situation. JSC "Vostok" The Law of the Subject of the Partial compensation for the interest Development of industrial complex 1.40 (Engineering industry) Russian Federation rates charged for credits received of the region. from Russian crediting organizations. JSC "Litmashpribor" The Law of the Subject of the Partial compensation for the interest Realization of investment project: 0.30 (Engineering industry) Russian Federation rates charged for credits received reformation of company. from Russian crediting organizations. JSC "Eletzgidroagregat" The Law of the Subject of the Partial compensation for the interest Realization of investment project: 2.50 (Engineering industry) Russian Federation rates charged for credits received reformation of company. from Russian crediting organizations. JSC "Chapliginskiy zavod The Law of the Subject of the Partial compensation for the interest Realization of investment project: 0.40 agregatov" Russian Federation rates charged for credits received reformation of company. (Engineering industry) from Russian crediting organizations. JSC MVZ "Mil" The Law of the Subject of the Grant. Research and Development 70.00 (Engineering industry) Russian Federation Investment project: construction of test stands. JSC "Kamov" The Law of the Subject of the Grant. Research and Development 60.00 (Engineering industry) Russian Federation Investment project: construction of test stands. JSC "Tushino-Avto" Laws of the subject of the Russian Grant. Investment project. 33.40 (Engineering industry) Federation and decision of local Government JSC "GPZ-2" The Law of the Subject of the Grant. Investment project. 75.00 (Engineering industry) Russian Federation

Plant No. 2 c. Pitkarant Decision of local authorities Tax credit. Improvement of the current 1.50 WT/ACC/RUS/57 (Engineering industry) company's financial situation. JSC "AMS-Agro" The Law of the Subject of the Partial compensation for the interest Investment project: Creation of 3.10 (Engineering industry) Russian Federation rates charged for credits received tractor station "MTS-Zmievka".

from Russian crediting Page 33 organizations. JSC "Fuel -efficient cars plant" The Law of the Subject of the Tax benefit. Investment project. 8.60 (Engineering industry) Russian Federation

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 34 WT/ACC/RUS/57 JJC "FDO auto components" The Law of the Subject of the Tax benefit. Investment project. 1.40 (Engineering industry) Russian Federation JSC "Zavod temp" Decision of local authorities Tax benefit. Investment project. 0.30 (Engineering industry) FGUP PO NORTH Governor's direction Partial compensation for the interest Improvement of the current 5.00 (Engineering industry) rates charged for credits received company's financial situation. from Russian crediting organizations. JSC "Elektroagregat" Governor's direction Partial compensation for the interest Improvement of the current 0.40 (Engineering industry) rates charged for credits received company's financial situation. from Russian crediting organizations. JJC "Novosibirskiy plant Governor's direction Partial compensation for the interest Improvement of the current 1.00 "Sibtehmash" rates charged for credits received company's financial situation. (Engineering industry) from Russian crediting organizations. JSC "Sibelektroterm" Governor's direction Partial compensation for the interest Improvement of the current 0.80 (Engineering industry) rates charged for credits received company's financial situation. from Russian crediting organizations.

Chemical and Petrochemical Industry

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) JSC "SHK-Amtel" The Law of the Subjects of the Grant. Investment project. 13.80 (chemical industry) Russian Federation "Minudobreniya" The Law of the Subjects of the Grant. Investment project. 3.00 (chemical industry) Russian Federation JSC "Kuchuksulphate" Direction of administration of the Partial compensation for the interest Reconstruction of evaporation's 4.50 (Chemical and petrochemical Altay territory rates charged for credits received section in sulphate-natrium's industry) from Russian crediting workshop with increasing of organizations. capacity on 80 thousands tons in a year. JSC "Neftyanik" Government regulation Tax credit. Improvement of the current 0.40 (Chemical and petrochemical company's financial situation. industry) JSC "Yarpolimermash-Tatneft" Decision of local authorities Tax benefit. Investment project. 6.80 (Chemistry and petrochemical industry) JSC PO "Tonkogo organicheskogo The Law of the Subjects of the Grant. Research and development 0.50 sinteza" Russian Federation Investment project: Development of (Chemistry and petrochemical technological regulations in industry) producing unsmoky dope. GNC FGUP "NAMI" The Law of the Subjects of the Grant. Research and Development 0.80 (Chemistry and petrochemical Russian Federation Investment project: Execution of industry) brench-test of diesel fuel in various loading models. FGUP "NIIAT" The Law of the Subjects of the Grant. Research and Development 0.70 (Chemistry and petrochemical Russian Federation Investment project: execution of test industry) report of diesel fuel. JSC "Nefis" The Law of the Subjects of the Tax benefit. Investment project. 2.00 (Chemistry and petrochemical Russian Federation industry)

JSC "Sibiar" Governor's direction Partial compensation for the interest Improvement of the current 1.40 WT/ACC/RUS/57 (Chemistry and petrochemical rates charged for credits received company's financial situation. industry) from Russian crediting organizations. Page 35

Food Industry

Page 36 WT/ACC/RUS/57 Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) JSC "Barnaulsky brewery" Direction of administration of the Partial compensation for the interest Expansion of trading network. 2.50 (Food industry) Altay territory rates charged for credits received from Russian crediting organizations. JSC "Barnaulsky milk industrial Direction of administration of the Partial compensation for the interest Reconstruction of dry milk 0.40 complex" Altay territory rates charged for credits received production's workshop. (Food industry) from Russian crediting organizations. "Flora-Aniks Ltd." Direction of administration of the Partial compensation for the interest Organization of fast freeze products 0.40 (Food industry) Altay territory rates charged for credits received production. from Russian crediting organizations. "Siberian juice Ltd." Direction of administration of the Partial compensation for the interest Acquisition of fixed and circulating 1.30 (Food industry) Altay territory rates charged for credits received assets. from Russian crediting organizations. JSC "Rubtsovsky meat-packing Direction of administration of the Partial compensation for the interest Buying cattle and meat from 1.10 plant" Altay territory rates charged for credits received population. (Food industry) from Russian crediting organizations. JSC "Volchinsky brewery" Direction of administration of the Partial compensation for the interest Reconstruction and expansion of 1.30 (Food industry) Altay territory rates charged for credits received production. from Russian crediting organizations. JSC "Ryazanovo-DOK" Governor's direction Grant. Investment project. Partial 0.30 (Food industry) compensation for the interest rates charged for credits received from Russian crediting organizations. "Rodinsky solod Ltd." Direction of administration of the Partial compensation for the interest Reconstruction of brewing 0.60 (Food industry) Altay territory rates charged for credits received workshop. from Russian crediting organizations. "Karachinsky istochnik Ltd." Decision of the administration Partial compensation for the interest Realization of investment project 9.40 (Food industry) rates charged for credits received "The technical re-equipment of from Russian crediting production of bottling mineral organizations. water".

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

"Nidan-Fuds Ltd." Governor's direction Partial compensation for the interest Replenishment of the turnover funds 1.40 (Food industry) rates charged for credits received of the enterprises which assisted to from Russian crediting the region's economical growth. organizations. JSC "Toguchinsky brewing and Governor's direction Partial compensation for the interest Replenishment of the turnover funds 1.00 wine-making industrial complex" rates charged for credits received of the enterprises. (Food industry) from Russian crediting organizations. JSC "Novosibirsky rural Governor's direction Partial compensation for the interest Replenishment of the turnover funds 0.60 construction industrial complex" rates charged for credits received of the enterprises. (Food industry) from Russian crediting organizations. "Kapachinsky istochnik Ltd." Direction of the administration of Tax benefit. Realization of the investment 6.20 (Food industry) Novosibirsk region project "The technical re-equipment of production of bottling mineral water". "Mars Ltd." Direction of the administration of Tax benefit. Realization of the investment 7.30 (Food industry) Novosibirsk region project "Construction of plant for producing humid sterns for domestic animals". JSC "Krasny Vostok - Siberian Direction of the administration of Tax benefit. Realization of the investment 2.50 brewing company" Novosibirsk region project "Brewery construction in (Food industry) Novosibirsk region". Municipal enterprise "Molochnik" Direction of the head of the Grant. Financial aid for replenishment of 2.00 (Food industry) administration of Orenburg district the turnover funds. from 28.02.2005 No. 598-р "Buzulukmoloko Ltd." Direction of the administration Providing budget loans. Operating Financial support. 0.30 (Food industry) refinancing rate at the moment of decision making 13%. Reduced rate - without charge for interest JSC PSZ "Yantar" Government regulation Tax credit. Improvement of the financial 79.00

situation of the company. WT/ACC/RUS/57 Plant "Istochnik Ltd. " Regulation of regional council Tax credit. Improvement of the financial 0.40 (Food industry) situation of the company. "Wine brandy factory Alyansk Government regulation Tax credit. Improvement of the financial 0.30

1892" Ltd. situation of the company. Page 37 (Food industry) "Kaliningradsky delikates" Ltd. Regulation of regional council and Tax benefit. Investment project. 0.60 (Food industry) decision of local authorities

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) Page 38 WT/ACC/RUS/57 JSC "Ioshkar-Olinsky meat-packing Decision of local authorities Partial compensation for the interest Realization of investment project. 4.20 plant" rates charged for credits received (Food industry) from Russian crediting organizations. "Balker Ltd." Decision of local authorities Partial compensation for the interest Realization of investment project. 0.40 (Food industry) rates charged for credits received from Russian crediting organizations. JSC "Markon-NBF" Decision of local authorities Partial compensation for the interest Realization of investment project. 0.90 (Food industry) rates charged for credits received from Russian crediting organizations. Bread-baking plant No. 1 Decision of local authorities Providing state services at below of The development of the tangible 7.90 (Food industry) the market prices. technical assets of the enterprise. JSC "Norsky pottery" Decision of local authorities Tax credit. Improvement of the financial 0.40 (Food industry) situation of the company. "Zlatouste Bread" Ltd. Direction of the administration tax benefit. Investment project. 0.70 (Food industry) JSC "Lebediansky" The Law of the Subject of the Partial compensation for the interest Improvement of the financial 2.30 (Food industry) Russian Federation rates charged for credits received situation of the company. from Russian crediting organizations. JSC "Chistopolskiy butter and milk The Law of the Subject of the Tax benefit. Investment project. 1.10 making plant" Russian Federation (Food industry) JSC "Chelny holod" The Law of the Subject of the Tax benefit. Investment project. 1.00 (Food industry) Russian Federation JSC "Buinskiy sugar factory" The Law of the Subject of the Tax benefit. Investment project. 8.00 (Food industry) Russian Federation JSC "Burundukovskiy elevator" The Law of the Subject of the Tax benefit. Investment project. 15.00 (Food industry) Russian Federation JSC "Arskiy milk plant" The Law of the Subject of the Tax benefit. Investment project. 0.40 (Food industry) Russian Federation JSC "SOT" The Law of the Subject of the Tax benefit. Investment project. 0.60 (Food industry) Russian Federation JSC "holding company "Tatarstan The Law of the Subject of the Tax benefit. Investment project. 0.60 sete" (Food industry) Russian Federation Buinskiy butter-cheese plant The Law of the Subject of the Tax benefit. Investment project. 1.00 (Food industry) Russian Federation

Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles)

LLC "Jhonatat" The Law of the Subject of the Tax benefit. Investment project. 1.10 (Food industry) Russian Federation JSC "Toguchinskiy brewing and Governor's direction Partial compensation for the interest Improvement of the current 1.20 wine-making plant" rates charged for credits received company's financial situation. (Food industry) from Russian crediting organizations. LLC "Karachinskiy istochnik" Governor's direction Partial compensation for the interest Improvement of the current 0.30 rates charged for credits received company's financial situation. from Russian crediting organizations. JSC "Novosibirskiy hladokombinat" Governor's direction Partial compensation for the interest Improvement of the current 0.80 (Food industry) rates charged for credits received company's financial situation. from Russian crediting organizations.

WT/ACC/RUS/57 Page 39

Medicine and Pharmaceutical Industry

Page 40 WT/ACC/RUS/57 Amount (approx. Subsidy Recipient Legal Authority Way a Subsidy was Granted Purposes of Financing million rubles) "Factory Medsintez Ltd." Direction of the head of Grant. Investment project. 27.90 (Medicine and pharmaceutical administration industry) "Factory Medsintez Ltd." Direction of the head of Providing of budget loans (credits). Investment project. 5.00 administration Refinancing rate at the moment of decision making 13%. Reduced rate 6.5%. JSC "Novosibkhimpharm" Governor's direction Partial compensation for the interest Replenishment of the turnover funds 1.70 (Medicine and pharmaceutical rates charged for credits received of the enterprises. industry) from Russian crediting organizations. "ABOLmed Ltd." Direction of the administration of Tax benefit. Realization of the investment 3.70 (Medicine and pharmaceutical Novosibirsk region project "Plant construction for industry) producing remedies". Federal SUE Yaroslavskoe The Law of the Subject of the tax benefit. The increase of the production 0.30 prosthetic-orthopedic enterprise Russian Federation efficiency. (Medicine and pharmaceutical industry) JSC "Yar. Pharmaceutical Decision of local authorities Tax credit. The improvement of financial 0.30 enterprise" situation of the company. (Medicine and pharmaceutical industry) JCS "Novosibhimpharm" Governor's direction Partial compensation for the interest Improvement of the current 2.60 (Chemistry and petrochemical rates charged for credits received company's financial situation. industry) from Russian crediting organizations.

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