List of Notifications and Messages

Terms and Abbreviations:

T is the income payment date (PD) stipulated by securities issuance documents;

X is the date on which information regarding the payment of income on securities is disclosed on NSD’s official web site and in the real-time news feed of INTERFAX, in the manner, within the time limits and to the extent required by the Russian Federation laws;

Client is a foreign nominee and/or his Authorized Tax Representative.

# / Message Type / Route / Messages / Language
(forSWIFTFileActand NSD’s EDI System) / Message Delivery Period, Time
SWIFT FIN / SWIFT FileAct/ Format / NSD’s EDI System/
Format
Notification of forthcoming payment (bonds) / NSDClient / МТ564 Notification (NEWM) / T-21, 5.00 am Moscow time (business days)
Notification of forthcoming payment (bonds) / NSDClient / МТ564 Notification (REPL) or (NEWM) / T-1, 5.00 am Moscow time
(business days)
Preliminary notification of payment (bonds after 1 January 2012 and equities) / NSDClient / МТ564 Pre-advice (REPE/COMP/CAPA) or (NEWM/ENTL/CAPA) / GSCUR, GSRUB
(preliminary) /HTML / Russian / T, 5.00 am Moscow time (bonds)
RD+1, 5.00 am Moscow time (equities)
Tax Disclosure request (bonds and equities) / NSDClient / MT564 (DSCL) / T, 5.00 am Moscow time (bonds)
RD+1, 5.00 am Moscow time (equities)
Tax Disclosure statement
(bonds and equities)
Updated Tax Disclosure statement
(bonds and equities)
In case if Authorized Tax Representative is assigned, the request will be sent to the Authorized Tax Representative only. / Client NSD / GF065/XML / Russian/English / X+5 (bonds)
RD+7 (equities)
+25 after the tax calculation date (for actual payment of income)
Tax Disclosure/Updated Tax Disclosure Processing Report (bonds and equities) / NSDClient / GS650/
XML / Russian/English / *
Report of Tax Disclosure Rejection (due to technical reasons) (bonds and equities) / NSDClient / MT567 Reject / A message is generated automatically after the receipt of the relevant message
Tax Calculation and Withholding Report (for Tax Disclosure/Updated Tax Disclosure statements) (bonds and equities) / NSDClient / GS651/
EXCEL / Russian/English / Upon payment
Payment Confirmation
(bonds and equities) / NSDClient / MT566 Confirmation / GSCUR, GSRUB
(final)/ HTML / Russian / Upon payment

* - 1. ATax Disclosure Processing Report will be sent to the relevant foreign nominee as follows:

- if the Tax Disclosure statement does not give rise to any questions as to the applicability of tax rates, the Tax Disclosure Processing Report will be sent to the Client immediately upon acceptance of the Tax Disclosure statement for processing, in which case the Tax Disclosure statement is not subject to the tax control procedure;

- if the Tax Disclosure statement gives rise to any questions as to the applicability of tax rates, the Tax Disclosure Processing Report will be sent to the Client upon completion of the tax control procedure;

- if the Tax Disclosure statement gives rise to any questions as to the applicability of tax rates, but contains the following wording: “Pay forthwith, without further disclosures”, the Tax Disclosure Processing Report will be sent to the Client without performance of the tax control procedure.

2. An UpdatedTax Disclosure Processing Report will be sent to the relevant foreign nominee as follows:

- if the Updated Tax Disclosure statement does not give rise to any questions as to the applicability of tax rates, the Tax Disclosure Processing Report will be sent to the Client immediately upon acceptance of the Tax Disclosure statement for processing, in which case the Tax Disclosure statement is not subject to the tax control procedure;

- if the Updated Tax Disclosure statement gives rise to any questions as to the applicability of tax rates, the Tax Disclosure Processing Report will be sent to the Client upon completion of the tax control procedure.

The detailed information on the terms and conditions of sending notifications and reports is available in the Rules for Tax Procedures posted on NSD’s official web site (in the ‘NSD Acting as a Withholding Agent’ section).