To all to whom these presents shall come I MICHAEL ROBERT LINDLEY of 128 Wigmore Street London WIU

3SA England Notary Public duly authorised admitted and sworn and practising within the United Kingdom of Great Britain and Northern Ireland do hereby certify:

L The signature at the foot of page 12 of the attached letter written English and page 13 of the attached letter written in Russian is that of Neil P Micklethwaite identified by me

2. Neil P Micklethwaite is a member of the law firm Brown Rudnick LLP and a solicitor of the Supreme Court of England and Wales

Signed and sealed by me on 13th October 2009 at 128 Wigmore Street London WI U 3SA

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MICHAEL ROBERT LINDLEY NOTARY PUBLIC

10. Signature: JM Casey

APOSTILLE

(Hague Convention of 5 October 1961 / Convention de La Haye du 5 oetobre 1961)

UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

I. Country: United Kingdom of Great Britain and Northern Ireland Pays: Royaume-Uni de Grande-Bretagne et d'lrlande du Nord

This public document / Le present acte public

9. Stamp: timbre:

c. ...

2. Has been signed by Michael R Lindley a ete signe par

3. Acting in the capacity of Notary Public agissant en qualite de

4. Bears the seal/stamp of The Said Notary Public est revetu du sceau/timbre de

5. at London/a Londres

Certified/Atteste

6. thelle 13 October 2009

7. by Her Majesty's Principal Secretary of State for Foreign and Commonwealth Affairs /

par Ie Secreta ire d'Etat Principal de Sa Majeste aux Affaires Etrangeres et du Commonwealth.

8. Number/sous No

1298895

For the Secretary oj Stale / Pour te Secretaire d 'Etat

If this document is to be used in a country which is not party to the Hague Convention of 5 October 1961, it should be presented to the consular section of the mission representing that country. An apostille or legalisation certificate only confirms that the signature, seal or stamp on the document is genuine. It does not mean that the contents of the document are correct or that the Foreign & Commonwealth Office approves of the contents.

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DNICK

NEIL MICKLETHWAITE

Direct dial: +44 (0) 20 7851 6086 nmicklethwaite@brownrudnick.com

8

Clifford Street London WIS 2LQ

tel +44.20.7851.6000 fax +44.20.7851.6100

Our Reference: NPM OK 028429/0002

13 October 2009

BY POST

Mr Sergei V. Stepashin

The Chairman of the Accounts Chamber of the Russian Federation The Chairman of Anticorruption Committee of the Russian Federation Accounts Chamber of the Russian Federation

Zubovskaya Street, 2

119991, Moscow, GSP-2

Russian Federation

Dear Mr Stepashin

By means of this letter we request you to conduct an investigation into the facts described below, namely the theft of some 11.2 billion roubles by fraudulent means from the Russian State budget. These facts have been uncovered by Hermitage in the course of their investigation into the large scale fraud perpetrated against them and the Hermitage Fund in Russia in the second half of 2007. As you may be aware, the complex fraud against Hermitage involved the illegal misappropriation of 000 Rilend, 000 Parfenion and 000 Makhaon (the "Hermitage Russian Subsidiaries") by a Russian criminal enterprise, which then led to the theft of 5.4 billion roubles (US$230 million) from the Russian State budget. In the course of their investigation, and for the reasons described below, Hermitage has discovered that those involved in the complex fraud against them may also be behind earlier additional large scale frauds that resulted in a further 5.8 billion rouble (US$240 million) theft from the Russian Treasury.

We act for Hermitage Capital Management Limited ("Hermitage"), the investment advisor to the Hermitage Fund. We also act for Glendora Holdings Limited ("Glendora Holdings") and Kone Holdings Limited ("Kone Holdings"), two Cypriot companies, which are corporate shareholding vehicles owned by HSBC Private Bank (Guernsey) Limited ("HSBC"), the trustees of the Hermitage Fund, and their three Russian subsidiary companies, 000 Rilend ("Rilend"), 000 Parfenion ("Parfenion") and 000 Makhaon ("Makhaon"), in relation to various legal proceedings in all jurisdiction around the world.

The information uncovered by Hermitage suggests that in Russia there is an organised criminal group, comprised of private individuals and government officials, which has been systematically misappropriating dozens of billions of roubles from the Russian Treasury over the last three years. This criminal group. through its fraudulent activity, has stolen some 11.2 billion roubles since November 2006.

The methods adopted by the criminal group have been consistent throughout. On each occasion the perpetrators filed fraudulent tax refund requests, which, following approval, have then been paid into a small commercial bank in Moscow, the Universal Savings Bank ("Universal Savings Bank") 1. Pursuant to the documents obtained from the Russian court,

I BIC code 044585468 with the Central Bank of Russia

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13 October 2009 Page I

this bank is owned by Mr Dmitry Klyuyev.2 In June 2008, shortly after the frauds occurred, the Universal Savings Bank filed for voluntary liquidatiorr'.

The facts uncovered by our client suggest that the frauds detailed below would not have been possible without the direct involvement of officials from the Moscow Tax Services, in particular from Moscow Tax Authorities Number 25 and 28. These two tax authorities played a central role in the 5.4 billion rouble fraud, which occurred in December 2007, against Hermitage and the State Russian budget. In fact, Hermitage's investigation has produced evidence of the involvement of Mr Sergei Zhemtchuzhnikov, the Deputy Head of Moscow lax Authority Number 25, and Ms Olga Tzyimai, the Head of the Audit in Camera Department Number 1 of Moscow Tax Authority Number 28, in the fraud. In addition, as described below, Hermitage's investigation has also shown that it is also likely that other employees of Moscow Tax Authorities Number 25 and 28 have assisted them in stealing 5.4 billion roubles from the Russian budget, based on the facts of the case.

Hermitage's investigation has shown that additional identical frauds were conducted by the same criminal enterprise including Moscow Tax Authorities No 25 and No 28, resulting in the theft of the following amounts from the Russian Treasury:

• 3,137,537,251 roubles (US$119 million) in November and December 2006;

• 2,072,921,322 roubles (US$82 million) in January, March, April, December 2007; and

• 784,824,104 roubles (US$32 million) in late March and April 2008.

We feel that it is our obligation to bring the frauds uncovered by Hermitage to your attention. We understand that one of the main objectives of the Accounts Chamber of the Russian Federation is the "verification of effectiveness and expediency of the disbursement of state funds and the use of federal property", and that "the destiny of those public funds, resources and federal property that compose the wealth of the nation"? is subject to control by the Accounts Chamber. We are of the opinion, therefore, that it is your duty to fully investigate this major theft of state funds.

I. FRAUDULENT TAX REFUND: THE MECHANISM

In June 2007, Moscow Interior Ministry officers raided Hermitage's Moscow offices and the offices of Firestone Duncan, Hermitage's legal and audit advisors. The officers seized the certificates of registration, company records, corporate seals and tax certificates of the three Hermitage Russian Subsidiaries. The seized documents were then used to unlawfully change the ownership of the Hermitage Russian Subsidiaries from their ultimate legitimate owner, HSBC, to 000 Pluton, an unknown company registered in Kazan, Tatarstan. The HSBC officers that were the legitimate directors of the Hermitage Russian Subsidiaries were subsequently replaced by three convicted criminals, Mr Markelov, Mr Khlebnikov and Mr Kurochkin.

The perpetrators then forged agreements between the Hermitage Russian Subsidiaries and three obscure and unknown Russian entities, 000 Instar ("I nstar") , ZAO Logos Plus ("Logos Pius") and 000 Grand Active ("Grand Active"). These three unknown Russian companies then filed lawsuits against the Hermitage Russian Subsidiaries in St Petersburg,

2 Criminal verdict on Mikhailovsky OOK criminal case # 1-215/06 dated 12 July 2006 3 CBR ref of liquidation # OD-492 dated 25.06.2008

4 http://www.ach.gov.ru!en/

IJ. October 2009 Page 2

Moscow and Kazan, for alleged breach of those forged contracts, claiming 22.9 billion roubles in damages.

Neither Hermitage nor HSBC were notified of the lawsuits or the legal proceedings and, as a result, neither had ever appeared in court to defend the Hermitage Russian Subsidiaries. Nonetheless, court documents show that unknown lawyers appeared in the courts, purportedly on behalf of the Hermitage Russian Subsidiaries. These lawyers acknowledged the validity of the contracts, raised no defence to the fake claims, and conceded full liability. Andrei Pavlov, Julia Mayorova and Ekaterina Maltseva purported to act on behalf of the Hermitage Russian Subsidiaries in the claims brought against them by Logos Plus. Interestingly, Andrei Pavlov later appeared as counsel for Grand Active, i.e. in opposition to the Hermitage Companies, in the Kazan proceedings.

Hermitage and HSBC had no prior knowledge of, or acquaintance with, these lawyers, have never hired or appointed them, and have never authorized or ratified their appointments as attorneys or agents of any kind. In short, these were not Hermitage's or HSBC's counsel. Similarly, the Hermitage Russian Subsidiaries had never conducted any business with the named plaintiffs, Logos Plus, Grand Active and Instar. The forged contracts that formed the basis for the claims were essentially identical across all the cases, except that the parties to the contracts and the figures had been altered. The contracts were littered with mistakes (e.g., referencing bank accounts that had not yet been opened) and inaccuracies (e.g., using addresses that were incorrect as of the relevant date). Nevertheless, the judges in the proceedings simply awarded Instar, Logos Plus, and Grand Active 22.9 billion roubles in damages.

It was the liabilities that resulted from these judgments that the perpetrators used to offset the profit made by the Hermitage Russian Subsidiaries from which they paid 5.4 billions in taxes in 2006.

There was a direct correlation between the amounts awarded against each of the Hermitage Russian Subsidiaries and the amount of profit made by each subsidiary for the year ended 31 December 2006. Consequently, on 24 December 2007, the perpetrators filed a request for a refund of 5.4 billion roubles in overpaid taxes with Moscow Tax Authorities Number 25 and Number 28. The perpetrators sought repayment on the basis that, in light of the court liabilities, the profits for 2006 equalled zero and, therefore, the entire amount of capital gains tax that had been paid by the Hermitage Russian Subsidiaries to the Russian government in 2006 should be refunded from the Treasury.

On 24 December 2007, two independent from each other Moscow Tax Authorities Number 25 and 28 simultaneously approved these colossal refund applications. From a review of the available evidence, it appears that a number of individuals at Moscow Tax Authorities Number 25 and 28 were involved in the theft of state funds through these fraudulent tax refund applications. Two days after the refunds were approved, on 26 December 2007, the sum of 5.4 billion roubles was paid from the Russian Treasury into two accounts at Universal Savings Bank and one at Intercommerz Bank, another small bank in Moscow. These accounts had been opened only two weeks earlier. As set out in more detail below, Hermitage have also uncovered information that strongly suggests that this fraudulent refund is not the first in which individuals from Moscow Tax Authorities Number 25 and 28 have been involved in.

13 October 2009 Puge 3

The Involv.ement of the Tax Authority Officials

The involvement of employees of Moscow Tax Authorities Number 25 and 28 became apparent from the documents and witness statements obtained by the investigators in conjunction with the criminal case number 242972 opened in Kazan. This evidence was then examined in detail by Hermitage's legal team. Of particular importance are the witness statements of Mr Zhemtchuzhnikov and Ms Tzyimai, mentioned above. In their witness statements, Mr Zhemtchuzhnikov and Ms Tzyimai stated that their respective tax authorities had conducted a detailed tax audit to justify the refund of 5.4 billion roubles claimed by the perpetrators. A review of the available facts, however, showed that their sworn statements to theInvestiqators contained a number of falsehoods.

The Tax Audit

In their witness statements, Mr Zhemtchuzhnikov and Ms Tzyimai claim to have taken the following steps before concluding that the losses of the misappropriated Hermitage Russian Subsidiaries were genuine and before approving the 5.4 billion rouble tax refunds:

1) They confirmed that the claimants, namely Instar, Logos Plus, and Grand Active, had recorded the financial gain from the purported transactions with the Hermitage Russian Subsidiaries (receivables and income relating to the lawsuits mentioned above);

2) They confirmed that they requested from all relevant banks cash and securities transactions statements across all accounts of the Hermitage Russian Subsidiaries;

3) They confirmed with the Moscow Branch of the Interior Ministry that those filing for the tax refund on behalf of the Hermitage Russian Subsidiaries had the authority to do so; and

4) They verified the authenticity of agreements underlying the sham lawsuits leading to the reduction of taxable income.

For the reasons described below, the above assertions made by Mr Zhemtchuzhnikov and Ms Tzyimai contradict the available facts.

1) Confirmation that the Claimants Accounted for the Fraudulent Court Awards by Recording a Financial Gain

Both officers said that the first step in their audit was to check whether the claimants that sued the misappropriated Hermitage Russian Subsidiaries actually recognized a gain (and corresponding receivable) subsequent to the fraudulent court awards. In her witness statement, Ms Tzyimai stated that in the course of the tax audit prior to the approval of the refund, the Moscow Tax Authority had "made a request to the tax authorities at the place of registration of the counterparties to the contracts, the relationships with which had lead to the increase of expenditure and the reduction of taxable income." She then stated that: "the replies we received confirmed the existence of the organisations and submission by them of reporting that was different from zero". Mr Zhemtchuzhnikov claimed the same in his witness statement.

These assertions cannot be right. The forms filed by Logos Plus, Instar and Grand Active with the State Statistics Committee and with their respective Tax Authorities clearly show zero receivables over all time periods.

13 October 2009 Page 4

2) Confirmation from the banks of the Payment of the Fraudulent Court Awards to the Cl1aimants

It is claimed Ms Tzyimai that another key step in the audit was to obtain bank statements from the misappropriated Hermitage Russian Subsidiaries, in order to ascertain whether the funds had actually been transferred from the bank accounts of these companies to the claimants following the court orders. In her witness statement, Ms Tzyimai claimed that her Tax Authority had requested information from the banks of the misappropriated Hermitage Russian Subsidiaries in relation to the movement of cash from their bank accounts.

However, 000 "HSBC Bank (RR)" Moscow, the only bank at which the Hermitage Russian Subsidiaries held accounts, denies that it had ever received any such request from the Moscow Tax Authorities in particular from Moscow Tax Authority No 28. In its letter of 15 October 2008, 000 "HSBC Bank (RR)" Moscow stated: "Within stated in your request period (from 1 November to 31 December 2007J there was no requests from Moscow Tax Authorities No 28 received ... "

3) Confirmation that the Individuals had Valid Corporate Authority to File Tax ,Refund Requests on behalf of the Hermitage Russian Subsidiaries

Both lax Authorities apparently also sought confirmation that the individuals that filed the claims for a tax refund were the proper representatives of the Hermitage Russian Subsidiaries. In her witness statement, Ms Tzyimai said that the "requests were sent to the Moscow Branch of the Interior Ministry requesting (in accordance with our enclosed questionnaire) an inquiry into the directors of 000 Parfenion and 000 Makhaon and also into the counter parties to their contracts." Ms Tzyimai then states that: "the results of the inquiry into persons of interest to us were received from the Moscow Branch of the Interior Ministry, which confirmed the existence of the legal entities and their relationships."

This response is surprising, because just three weeks prior to the fraudulent tax refund, namely on the 3 and 10 December 2007, Hermitage and HSBC had filed six 255-page criminal complaints notifying the Interior Ministry, the General Prosecutor, and the Russian State Investigative Committee to the existence of the fraud, outlining its details. The Moscow Interior Ministry confirmed receipt of these criminal complaints on 14 December 2007, nearly two weeks prior to 24 December 2007 when the fraudulent tax refund was approved. Since information regarding the misappropriated Hermitage Russian Subsidiaries and the fraudulent court judgements was, at that time, in the hands of the Moscow Interior Ministry, either the Moscow Interior Ministry misled the Moscow Tax Authorities or the Moscow Tax Authorities misled the investigators as to the legitimacy of the tax refund decision.

4) Verification of the Authenticity of the Agreements Underlying the Sham Lawsuits

Mr Zhemtchuzhnikov and Ms Tzyimai also claim to have checked the authenticity of the agreements between the misappropriated Hermitage Russian Subsidiaries and Instar, Logos Plus and Grand Active. In particular, Ms Tzyimai states that "as part of in camera audits, both companies {Parfenion and MakhaonJ were requested to submit all documents in original." She then goes on to say that "all documents of 000 Parfenion and 000 Makhaon were received in time via courier."

Had the proper procedures actually been performed, the Tax Authorities would have easily ascertained that the relevant agreements contradicted the State Statistics Committee and the Russian Corporate Registry (EGRUL) records maintained by the Tax Authorities

13 October 2009 Page 5

themselves .. For example, the agreements with Logos Plus were signed by a person operating under a false identity using a stolen passport and the agreements with Grand Active were signed by a Director who was not appointed until two years after the contract date.

Expediting the Tax Refund

In h,is witness statement submitted to the court in Kazan, Mr Zhemtchuzhnikov stated that "on the basis of the tax payer's application and the results of the completed audit, the decision was made to return to 000 Rilend the overpayment of income tax." Astonishingly, the tax refund requests were approved by Moscow Tax Authorities Number 25 and 28 on the same business day as they were received, 24 December 2007. The funds were then transferred to newly opened bank accounts at Universal Savings Bank and Intercommerz Bank only two days later, on 26 December 2007. If all the above steps were actually undertaken by the Tax Authorities, it would mean that all the requests were answered within only a few hours of their receipt.

By expediting the refunds, the Moscow Tax Authorities purposely ignored the fact that court judgments in relation to the relevant liabilities did not come into legal effect until 11 January 2008.

Further Incriminating Evidence

The witness statements by other individuals, which were also discovered in the course of Hermitage's investigation, support the points made above. In particular, Mr Tretiakov, Head of the Legal Department of Moscow Tax Authority Number 28 and Ms Elena Khimina, Head of Moscow Tax Authority Number 25, stated that only on 19 February 2009 and 24 February 2009 respectively (i.e. more than a year after the tax refund fraud had occurred) had they learned from the Investigative Committee of the Interior Ministry that there had been no genuine basis for a refund and that the refund had been requested fraudulently"

This is difficult to believe, however, because the Moscow Tax Authorities had been informed of the fraud on at least seven occasions in the period between 3 December 2007 and 30 July 2008. In particular:

1) In the period between 3 December 2007 to 11 December 2007 Hermitage and HSBC filed six criminal complaints reporting the misappropriation of the Hermitage Russian Subsidiaries and the subsequent creation of false liabilities with the General Prosecutor's Office, the Internal Affairs Office of the Interior Ministry and the Investigating Committee under the General Prosecutors Office. These complaints were forwarded to the Moscow Interior Ministry immediately;

Mr Tretiakov stated: "On February 19,2009 based on the documents submitted to us by the Investigative Committee of the Interior Ministry, we learned that the directors of 000 Parfenion and 000 Makhaon earlier in 2007 submitted to Tax Inspectorate No 28, Moscow, fraudulent documents for justification of the tax rebates for 2006 and therefore illegally received tax refunds from the Russian budget for RUB 3,276,188,017.48 and RUB 372,825,989 respectively and as such caused reputational damage to Tax Inspectorate No. 28 as well as material damage for the above stated amounts."

Identical (word for word) testimony (with only the date, Hermitage Russian Subsidiary and tax refund amount changed) has been given by Ms. Elena Khimina, Head of Tax Inspectorate No. 25, in which she stated, "On February 24, 2009, based on the documents submitted to us by the Investigative Committee of the Interior Ministry, we learned that the directors of 000 Rilend earlier in 2007 submitted to Tax Inspectorate No 25, Moscow, fraudulent documents for justification of the tax rebates for 2006 and therefore illegally received a tax refund from the Russian budget for RUB 1,751,489,000 and as such caused reputational damage to Tax Inspectorate No. 25 as well as material damage for the above stated amount."

13 October 2009 Page 6

2) On 25 January 2008 Hermitage's and HSBC's lawyers wrote a letter to Moscow Tax Authority Number 25 notifying it of the misappropriation of the Hermitage Russian Subsidiaries and the fraudulent liabilities;

3) On 31 January 2008 Hermitage's and HSBC's lawyers served Moscow Tax Authorities Number 46, 25 and 28 with proceedings in a lawsuit seeking to invalidate the fraudulent changes made to the corporate database (EGRUL);

4) On 5 June 2008 Hermitage's and HSBC's lawyers filed another lawsuit detailing the

misappropriation of the Hermitage Russian Subsidiaries. The Moscow Tax

Authorities Number 25 were served as a third party to this lawsuit;

5) On 23 July 2008 HSBC and Hermitage additionally reported the details of the tax refund fraud against Hermitage Russian Subsidiaries to various authorities, including the Federal Tax Service;

6) In July 2008 the Russian newspaper Vedomosti requested information about the fraud from Moscow Tax Authorities Number 25 and 28; and

7) On 29 and 30 July 2008 the officials of Moscow Tax Authorities Number 25 and 28 were questioned by Investigator Urzhumtsev of the Kazan Interior Ministry in relation to the fraud.

The statements by Mr Tretiakov and Ms Khimina that they were unaware of one of the largest tax frauds in Russian history, at the time that their organisations had been alerted to the issue on seven separate occasions, suggests either complicity in the fraud or gross negligence on their part

Specific Responsibility in the Fraud against the Hermitage Russian Subsidiaries

The detailed account of events culminating in the misappropriation of 5.4 billion roubles described above, clearly highlights Mr Zhemtchuzhnikov's and Ms Tzyimai's involvement in the fraud, particularly because it is clear that both officials have given false statements regarding the procedures performed in the tax audits. Additionally, it indicates that other members of Moscow Tax Authorities Number 25 and 28 may have assisted with the tax fraud against the Russian Treasury.

Other employees of the Tax Authority No 25 must have approved fraudulent tax rebates for 476,799,045 roubles pursuant to the decision 77250000003118 on 24 December 2007 and 1,283,689,955 roubles pursuant to the decision 77250000003119 on 24 December 2007. These individuals are Ms Khimina, the Head of the Moscow Tax Authority Number 25, Ms Burmistrova, the Head of the Bankruptcy and Indebtedness Department at Moscow Tax Authority Number 25, Ms Kuznetzova, the Head of the Tax Reporting Department at Moscow Tax Authority Number 25 and Ms Koltunova, the Head of the Audit in Camera Department at

Moscow Tax Authority Number 25. .

In addition, Ms Stepanova, the Head of Moscow Tax Authority Number 28, Ms Davyidova, the Head of the Bankruptcy and Indebtedness Department at Moscow Tax Authority Number 28, Ms Frolova, the Head of the Tax Reporting Department at Moscow Tax Authority Number 28 and Ms Tzyimai approved fraudulent tax rebates for the following amounts:

• 887,279,940 roubles pursuant to the decision 77280000006602 on 24 December 2007;

13 October 2009 Page 7

• 101,381,475 roubles pursuant to the decision 77280000006603 on 24 December 2007;

• 271,444,514 roubles pursuant to the decision 77280000006604 on 24 December 2007;

• 1,194,454,000 roubles pursuant to the decision 77280000006605 on 24 December 2007; and

• 1,194,454,077 roubles pursuant to the decision 77280000006606 on 24 December 2007.

These approvals formed an essential component of the overall 5.4 billion rouble tax refund fraud against the Russian Treasury and the Hermitage Russian Subsidiaries.

The sum of 5.4 billion roubles fraudulently obtained from the Russian Treasury was refunded into accounts at Universal Savings Bank and Intercommerz Bank. There are a number of facts which strongly suggest that Universal Savings Bank played a Significant role in the frauds against the misappropriated Hermitage Russian Subsidiaries. In particular:

• The fraudulent tax refunds were laundered through Universal Savings Bank prior to distribution to conspirators' accounts around the world;

• Following numerous complaints by Hermitage and HSBC to the Russian Authorities, in which the fraud was detailed, Universal Savings Bank filed for voluntary liquidation and, as a result, had its licence annulled by the Central Bank on 25 June 2008 (thus destroying critical evidence of its role in the fraudulent activity);

• Gennady Plaksin, a shareholder, and chairman of the Board of Universal Savings Bank was also the 100% owner and General Director of Instar, the company which fraudulently secured a judgement against Rilend (one of the Hermitage Russian Subsidiaries) in Moscow;

• Alexei Zabolotkin, a shareholder of Universal Savings Bank, was also the 100% owner and General Director of Grand Active until 2006. Grand Active is the company that fraudulently obtained a judgement against Parfenion.

As set out below, Hermitage have uncovered a significant amount of evidence to suggest that the fraud perpetrated through the misappropriated Hermitage Russian Subsidiaries is by no means the only fraud that Universal Savings Bank has been involved in.

13 October 2009 Page 8

II. RENGAZ FRAUD

It appears from Hermitage's investigation that the misappropriation of the Hermitage Russian Subsidiaries and the subsequent tax refund fraud is not an isolated incident. Hermitage's investigation has shown that a virtually identical series of events unfolded in 2006. This was in relation to two Russian companies, namely 000 Selen Securities ("Selen Securities") and 000 Financial Investments ("Financial Investments"). These two companies (together, the "Rengaz Subsidiaries") were the wholly owned investment vehicles of Rengaz Holdings Limited ("Rengaz"), an offshore investment fund managed by Renaissance Capital Investment Management Limited ("Renaissance Capital").

Nearly identical techniques appear to have been used to facilitate a tax refund fraud at the Rengaz Subsidiaries in 2006, following their sale to offshore companies. As set out below, the tax refund fraud involving the former Rengaz Subsidiaries was almost a mirror image of the tax refund fraud perpetrated against the misappropriated Hermitage Russian Subsidiaries in 2007. It is Hermitage's firm belief that the similarities between the two frauds demonstrate that the same criminal group orchestrated the tax frauds against both the misappropriated Hermitage Russian Subsidiaries and the Rengaz Subsidiaries.

In January 2006, the two Rengaz Subsidiaries were sold to off-shore companies, which are believed to be connected to Renaissance Capital. According to the Moscow and Kazan arbitration courts, the two former Rengaz Subsidiaries were then sued in April 2006 by shell companies (000 Megacel, 000 Poleta and 000 Optim-Service). The lawsuits alleged the non-delivery of OAO Sberbank and RAO Unified Energy System of Russia shares, which had risen in value.

It appears that, as with the fraud against the Hermitage Russian Subsidiaries, the lawsuits against the Rengaz Subsidiaries were based on fake contracts. These contracts and further courts' awards created liabilities against the Rengaz Subsidiaries which appear to have been used to retrospectively reduce the Rengaz Subsidiaries' profits, allowing applications for tax refunds to be made. The processes through which the fraudulent tax refund was obtained against both the Rengaz Subsidiaries and the Hermitage Russian Subsidiaries were identical. In particular:

• The same courts - The lawsuits against both the Rengaz Subsidiaries and the Hermitage Russian Subsidiaries were filed before the Moscow and Kazan Arbitration Courts;

• The same contract structure - The lawsuits against the Rengaz Subsidiaries indicate that the stock sales giving rise to the alleged liabilities were structured to include three types of agreements: "Framework Agreements," "Sales and Purchase Agreements" and "Cancellation Agreements." These agreements were in exactly the same form as the agreements used to obtain the fraudulent judgments against the misappropriated Hermitage Russian Subsidiaries a year later;

• The same litigation tactics - Court documents show that lawyers purportedly acting on behalf of the Rengaz Subsidiaries acknowledged the validity of the contracts, raised no defence to the fake claims, and conceded full liability. This occurred in exactly the same way as the lawyers purportedly acting on behalf of the three Hermitage Russian Subsidiaries conceded the fraudulent claims being brought against them;

13 October 2009 Pasc9

• Sums to offset previously earned profits - In both frauds the claimants were awarded judgments that were sufficient to erase the prior profits of the companies and to form the basis for a fraudulent tax refund. In the case of the Rengaz Subsidiaries, the Kazan and Moscow Arbitration Courts awarded the claimants $525 million, which reduced the Subsidiaries' profits for 2006 to zero.

Aside from the similarities of the methods adopted by the perpetrators, it is also particularly noteworthy that a number of individuals involved in the fraudulent lawsuits against the Hermitage Russian Subsidiaries were also involved in the sham lawsuits against the Rengaz Subsidiaries. In particular:

• Mr. Alexei Sheshenia - Mr Sheshenia was the beneficial owner of 000 Poleta, the company that won a US$425 million claim against Financial Investments in the Kazan Arbitration Court in April 2006. Mr Sheshenia is also the same individual who served as the owner and director of Grand Active, the company that obtained the fraudulent judgment, more than a year later, in the Kazan Arbitration Court against Parfenion, one of the misappropriated Hermitage Russian Subsidiaries.

• Mr Andrei Pavlov - Mr Pavlov appeared as Counsel to the claimant in the sham lawsuit brought by 000 Poleta against Financial Investments, one of the former Rengaz Subsidiaries. I\/Ir Pavlov was also the lawyer who purported to represent Rilend, one of the Hermitage Russian Subsidiaries, in the lawsuit brought by Logos Plus, and who later purported to represent Grand Active in its claim against the Hermitage Russian Subsidiaries.

• Mr Gennady Plaksin - Mr Plaksin appeared as the 100% owner of 000 OptimService in the case against Selen Securities. The same Mr Plaksin was also the owner and director of 000 Instar, the company which brought a fraudulent lawsuit against Rilend, one of the Hermitage Russian Subsidiaries, in Moscow. Mr Plaksin was also the Chairman of Universal Savings Bank, the bank through which the fraudulent tax refunds recovered in both frauds were laundered.

Role of Moscow Tax Authorities Numbers 25 and 28 in the Rengaz Tax Fraud

Shortly after the fraudulent lawsuits were concluded, the Rengaz Subsidiaries were transferred and re-registered from their original Tax Authorities in Smolensk to Moscow Tax Authorities Number 25 and 28. These were the same Tax Bureaux where the misappropriated Hermitage Companies had been re-registered before those companies were fraudulently awarded a 5.4 billion rouble tax refund. As in the tax fraud perpetrated using the Hermitage Russian Subsidiaries, following re-registration with the new Tax Authorities, the perpetrators controlling the two Rengaz Subsidiaries then applied for capital gains tax refunds amounting to nearly 2.9 billion roubles. These applications were filed, processed and paid by Moscow Tax Authorities Number 25 and 28.

The monies received on behalf of the Rengaz Subsidiaries, as a result of the fraudulent refunds, were finally paid into newly opened bank accounts at Universal Savings Bank in the Rengaz Subsidiaries' names. As set out above, Universal Savings Bank was the same bank at which the Criminal Enterprise opened accounts for the misappropriated Hermitage Russian Subsidiaries and into which the resultant fraudulent tax refund monies were received.

Jil<I~r2009 ,410

It appears that there is a working connection between Universal Saving Bank and certain Renaissance Capital individuals.

Connection between Universal Savings Bank and Renaissance Capital

Hermitage's investigation, conducted on a basis of certain court documents, has shown a long-term working relationship between Mr Dmitry Klyuyev (the owner of Universal Savings Bank) and Renaissance Capital, the ultimate adviser to the Rengaz Subsidiaries. Universal Savings Bank is the primary conduit through which the proceeds of the fraudulent tax refunds flow en route to offshore accounts of the criminals. In addition, Mr Klyuyev's personal expertise in obtaining tax refunds was attested to in a Russian court. Specifically, Mr Yury Sagaydak, the former Deputy CEO of Renaissance Financial Products, a subsidiary of Renaissarnce Capital, testified that Renaissance Capital had engaged Mr Klyuyev as a "consultant on matters of tax legislation and the organization of claims for overpaid taxes through judicial proceoure."

III. FURTHER SUSPECTED TAX REFUND FRAUDS INVOLVING UNIVERSAL SAVINGS BANK

In addition to the tax refund fraud that was perpetrated against the Hermitage Russian Subsidiaries and the Rengaz subsidiaries, Hermitage have also become aware of at least eight other significant transfers from the Russian Treasury to Universal Savings Bank. Hermitage's investigation has shown that an additional total of nearly 3 billion roubles has been transferred from the Russian Treasury to eight different account holders at Universal Savings Bank since 2006. In particular:

1. To the account # 40702810700000000229 - RUR 156,854,023 for the period 14 24 November 2006;

2. To the account # 407028106000 000 00088 - RUR 172,294,571 on 23 November 2006;

3. To the account # 407028106 000 000 00086 - RUR 418,718,051 for the period f from 23 November to 22 December 2006;

4. To the account # 40702 810 5 000 00000092 - RUR 55,053,837 for the period from 30 November to 21 December 2006;

5. To the account # 407028104 000 000 00215 - RUR 411,040,741 for the period f from 21 December 2006 to 27 April 2007;

6. To the account # 40702810200000000295 - RUR 1,021,950,170 for the period from 10 December 2007 to 24 April 2008;

7. To the account # 407028102000000 00211 - RUR 178,761,528 for the period from 28 March to 26 December 2007;

8. To the account # 40702 810 a 000 00000356- RUR 570,724,487 for the period 26 December 2007 to 24 April 2008.

(For further details please refer to Appendix 1 below)

6

Criminal verdict on Mikhailovsky OOK criminal case # 1-215/06 dated 12 July 2006

I

13 October 2009 PlIge II

Given the central role played by Universal Savings Bank in the tax refund frauds against both the Hermltage Russian Subsidiaries and the former Rengaz Subsidiaries, the question arises as to whether these large transfers from the Russian Treasury to Universal Savings Bank could represent other fraudulent tax refunds. Bearing in mind the size of the bank and the fact that it had no legitimate banking business, the receipt of such large sums from the Russian Treasury at the direction of Moscow Tax Authorities, raises the substantial suspicion that ,all such payments were the result of systemic tax frauds. It also suggests that Universal Savings Bank was simply a conduit for the money laundering activities of the individuals identified in this letter and must become the subject of a full investigation.

Offi'cial Response of the Interior Ministry

On 7 May 2009, General Major Anichin of the Russian Interior Ministry made a public statement announcing the conviction of a formerly convicted criminal, Mr Victor Markelov, for stealing 5.4 billion roubles from the Russian Treasury. The verdict states that Mr Markelov operated alongside other unidentified persons. Given the complexity of the frauds, however, it is difficult to imagine that Mr Markelov, a mere sawmill employee, has been responsible for the entire 5.4 billion rouble fraudulent scheme, which involved sham lawsuits in three Russian courts, questionable audits by tax officials, false inquiries by police officials, and reregistrations of the Hermitage Russian Subsidiaries. It appears that putting the blame solely on a former convicted criminal Mr Markelov is an act of convenience. In addition, there has been no mention of the obvious question as to how he came to unlawfully misappropriate the Hermitage Russian Subsidiaries from their lawful owner, HSBC and further tried to illegally bankrupt them in order to cover the tracks.

Perhaps more importantly, there is no mention of any efforts to return to the state budget any of the funds that had been misappropriated. This is particularly absurd as, to date, it remains the single largest fraud to be uncovered against the Russian state budget in Russia's history.

Our Actions

In August 2009 Hermitage filed a subpoena in a New York court seeking to obtain evidence in relation to the flow of misappropriated funds from the Russian Treasury. A copy of the subpoena and the declaration of Neil l\t1icklethwaite of this firm filed in support are enclosed with this letter. The declaration of Mr Micklethwaite describes the events mentioned above in detail.

We request that you review our letter and the submissions made in the declaration and conduct a detailed investigation into the activities of the criminal group described above.

We will be happy to cooperate with you in your investigation and provide you with any documentation in support of the facts described above.

We are looking forward for your reply and kindly ask you to direct all the correspondence to IVIr Neil Micklethwaite of this office.

,0ur~inCereIY .

N~C~~~

BROWN RUDNICK LLP

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2

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nOCJle eroro npecrynHI!!KI.1 Ha 6a3e 1.13bS:!TO~ COTpYAHVlKaMI.1 rYB,Q MBA Pet> no r. MOCKBe cpI.1HaHCOBo~ AOKYMeHTa~l.1V1 KOMnaHI.1~ ccpa6pl.1KOBaJll.1 1.1 AaTVlpOBaJlI!! npeAblAYLlII.1MVI nepVlOAaMI.1 nOAAeJlbHbie norosopa KynJlI.1-npOAa>K1.1 ~eHHbIX 6YMar Me>KAY pOCCVI~CK1-1MI.1 A04epHI.1MI.1 KOMnaH1-1s:!MI.1 cpoHAa Hermitage 1.1 TpeMs:! Hel!13BeCTHbIMIIt pOCCVI~CKIltMIIt 06Ll1eCTBaMIIt: 000 «iI1HcTap» (nanee 000 «iI1HcTap»), 3AO «Jloroc nrnoc» (nanee 3AO «Jloroc nrnoc») 1.1 000 « fpaHA aKTV1B» (nanee 000 «Tpaan aKTIltB»). 3TIIt TpV1 Hellt3BeCTHbiX pOCCI.1~CKIltX KOMnaHlIt1It 3aTeM nOAaJlI.1 cYAe6Hbie IItCKI.1 npOTI.1B POCCIIt~CKIltX A04epHlltx KOMnaHIIt~ cj:>oHAa Hermitage B ap6l1tTpa>KHble CYAbl rr. Ca-ncr-Flereptiypra, MOCKBbl lit Ka3aHIIt, Tpe6ys:! KOMneHCa~VlIIt s:!Ko6bl npllt411tHeHHOro YLlIep6a no cj:>I.1KTI.1BHbIM norosopau Ha CYMMY 22.9 M1-1JlJllltapAOB py6Jle~.

HVI Hermitage, H1-1 6aHK HSBC He 6b1Jl1-1 YBeAOMJleHbl 06 VlCKax IItJlI.1 Ha3Ha4eHHbiX cYAe6Hbix cnyuiaaasx 1.1 nOTOMY He HanpaBJls:!Jlt.-1 B CYA CBOI.1X npeACTaB1-1TeJle~ AJls:! npeACTaBJleH1-1s:! I.1HTepeCoB POCCI.1~CKI.1X AOlJepHVlX KOMnaH1-1~ cpoHAa Hermitage. TeM He MeHee, cornacso npOTOKOJlaM CYAe6HbiX 3aCeAaHI.1~, BO ecex ap6l.1Tpa>KHblX CYAax YKpaAeHHbie pOCCI.1~CKl.1e AOlJepHl.1e KOMnaHt.-11.1 cj:>oHAa Hermitage s:!K06bl npeACTaBJls:!JlI.1 HeKV1e aABOKaTbl. 3TV1 aABOKaTbl nOATBepAV1JlI!! Ae~CTBI.1TeJlbHOCTb CPI.1KT1-1BHbIX noroaopoa 1.1, He BblABI.1HYB HVlKaKVlX B03pa>KeHVI~, nOJlHOCTblO npl.13HaJlVl cj:>V1KTI.1BHble VlCKOBble Tpe60BaHt.-1s:!. MBOKaTbl AHApe~ naBJlOB, IOJlI.1s:! Ma~opOBa 1.1 Exarepasa Mansuesa Ae~CTBOBaJlI.1 s:!K06bl OT V1MeHVI pOCCVI~CKI.1X A04epHVlX KOMnaHV1~ cpoHAa Hermitage B 3aCeAaHt.-1s:!X no I.1CKaM, nOAaHHblM npOTI.1B 3TI.1X KOMnaHI.1~ co CTOPOHbl 3AO «Jloroc nrnoc». npl.1Me4aTeJlbHO, 4TO AHApe~ IlaBJlOB n03AHee, B ap6V1Tpa>KHOM cYAe pecny6JlVlKVI Tarapcraa (r. Kasaas), eucrynan y>t<e Ha npoTVlBOnOJlO>KHO~ cropose, T.e. B Ka4eCTBe aABOKaTa I!!CT~a 000 «Tpaan aKT1-1B» B VlCKe nporaa OAHO~ 1-13 YKpaAeHHblX pOCCI!!~CKI!!X A04epHVlX KOMnaHI!!VI cj:>oHAa Hermitage.

HVI Hermitage, H1-1 6aHK HSBC HI!!4erO He 3HaJlVl 06 3TI!!X aABOKaTax, He 6b1JlV1 C HVlMI!! 3HaKOMbl, HI.1KOrAa He HaHV1MaJlI!! V1 He Ha3Ha4aJll!! 1-1X, HVlKorAa He ynOJlHOM04I!!BaJlV1 I!! He YTBep)l(,lJ,aJlVl VlX B Ka4eCTBe CBOVIX IOpVlAV14eCKI!!X I!!JlVl KaKI!!X-JlVl60 I!!HblX npencraaarenea. To ecrs AaHHbie JlV1~a HV1KorAa He 6blJll!! IOPVlCKOHcYJlbTaMI!! Hermitage I!!JlI!! 6aHKa HSBC. PaBHblM 06pa30M, pOCCt.-1~CKl.1e A04epHI!!e KOMnaHl!!1!! cpoHAa Hermitage HI!!KorAa He aenw HI!!KaK1-1X nen C BbiweHa3BaHHbiMIIt I.1CT~aMI.1 - 3AO «Jloroc nrnoc» , 000 «Fpasn aKT1-1B» I!! 000 «iI1HcTap». et>1-1KT1-1BHble noroaopa, xoropue nerna B OCHOBY cYAe6Hbix I.1CKOB, noaropsna APyr npyra BO scex neransx, aa VlCK11104eHl.1eM MeHs:!BWI!!XCs:! Ha3BaHl!1~ CTOPOH 1.1 Belll.1lJl.1Hbl ~Vlcj:>p. Ilorcaopa cOAep>KaJlV1 orpovaoe KOllV14eCTBO OWI!!60K (HanpI.1Mep, coaepxana CCbIJlKV1 Ha eLlle He orxpursre 6aHKOBCKI!!e c-era) I!! HeT04HOCTet! (HanpV1Mep, YKa3bIBaJlV1 IOpV1AI.14eCKl.1e aapeca, HeAet!CTBI.1TeJlbHble Ha nary COCTaBneHI.1s:! 3TI.1X «AorOBopOB»). TeM He MeHee, CYAb lit , Y4aCTBOBaBWI.1e B 3T1-1X CYAe6HbiX CJlywaHI!!s:!X, BblHeCflVI peLUeHVls:! B nOJlb3Y 000 «iI1HcTap», 3AO «Jloroc nrnoc» I!! 000 «fpaHA aKT1-1B» Ha 06Ll1YIO CYMMy 22.9 MI.1JlJl1-1apAOB py6Jlet!.

iI1MeHHo cj:>I.1KTLilBHble cj:>I.1HaHCOBble 06s:!3aTeJlbCTBa, s:!BI!!BWVlecs:! pesynsrarov TaKI.1X cYAe6Hbix peweHV1~, 6b1JlV1 I.1CnOJlb30BaHbi npecrynHI!!KaMVI AIls:! «o6HYJleHVls:!» npl!!6blJlIlt, sapatora-n-oa pOCCLilt!CKI!!MLiI A04epHI!!MI!! KOMnaHI.1s:!MVI cpoHAa Hermitage I!! C KOTOPOt! 3TVlMI!! KOMnaHVls:!MI.1 6blJll!! ynJla4eHbi aanora B 6IOA>KeT Pet> B 2006 rOAY B paavepe 5.4 MI.1IlJll!!apAOB py6Jle~.

CYMMbl, npV1cy)I(,lJ,eHHble K ssmnare no V1CKaM npOTI.1B Ka)l(,lJ,ot! YKpaAeHHot! pOCCI!!~CKOt! A04epHet! KOMnaHLilet! cpoHAa Hermitage, npaKTVl4eCKVI COBnaAaJlI!! C npl.16blJlblO, nOJlYlJeHHot! VlMLiI aa 2006 cj:>V1HaHcoBbl~ rOA. nOcJle MoweHHLil4ecKoro 3aXBaTa pOCCI.1~CKV1X AOlJepHLilX KOMnaHI.1t! cpoHAa Hermitage LiI peanuaauaa cj:>VlKTLilBHbIX LilCKOB - 24 AeKaops:! 2007 rona - npecrynHV1KVI npeacraeana Tpe60BaHVls:! 0 soaepare s:!K06bl nepenna-resaux uanoros Ha CYMMY 5.4 MLilJlJlVlapAOB py611et! B iI1et>HC NQ 25 VI NQ 28 no r. Mocxae, h.'YAa OHV1 aatinaroaperaeaso nepeperacrpapoeana YKpaAeHHbie poccuacsae AOlJepH1I1e KOMnaHVl1I1 cpoHAa Hermitage. npecTynH1I1KVI Tpe60BaJl1l1 B03BpaTa scea CYMMbl pasee ynJla4eHHbix HaJlOrOB B CBs:!3111 C TeM, 4TO C YlJeTOM cYAe6Hbix peWeH1I1~ npVl6blJlb YKpaAeHHbix POCC1I1~CKVlX A04epHVlx KOMnaH1I1t! cpoHAa Hermitage aa 2006 rOA 06HYJls:!JlaCb 1.1

3

I

n03TOMY BC~ CYMMa aanora Ha np~6bIIlb, ynIla4eHHas:l ~M~ paHee B 2006 rOAY B pOCC~VlCK~VI 6fO,lpKeT, noanexana reneps «B03Mel1leH~IO».

B STOT xe AeHb - 24 AeKa6ps:l 2007 rona - ABe He3aB~C~Mble APyr OT npyra V1et>HC NQ 25 ~ NQ 28 no r. Mockae oAHoBpeMeHHo OAo6p~Il~ nOAaHHbie 3as:lBIleH~s:l 0 B03BpaTe paaee ynIla4eHHbix uanoroe ua xonoccaneasre CYMMbl. AHaIl~3 ~MelOl1l~XCs:l AaHHblX nosasueaer, 4TO lIeIlblVi Ps:lA COTPYAH~KOB V1et>HC NQ 25 ~ NQ 28 no r. Mcckae np~H~MaIl~ y4acT~e B X~l..LIeH~~ rocynapcreeuaux cpeACTB no ccpaIlbc~cp~lI~pOBaHHbIM Tpe6oBaH~s:lM B03BpaTa HaIlorOB. 26 AeKa6ps:l 2007 rona, T.e. cnycrs scero ABa AHs:l nocne OAo6peH~s:l B03BpaTa HaIlorOB, o6l1las:l CYMMa B 5.4 M~IlIl~apAoB py6IleVi 6blIla nepesenesa ~3 pOCC~VlCKOVI Ka3Hbi Ha ABa C4eTa B «YH~BepcaIlbHOM 5aHKe C6epe>KeH~VI» ~ Ha C4eT B K5 «V1HTepKOMMepl..,\» (TaK>Ke He60IlbWOM MOCKOBCKOM 6aHKe). 3T~ C4eTa 6b1Il~ OTKPblTbl acero aa ABe HeAefl~ AO nOAa4~ 3as:lBIleH~VI 0 B03BpaTe 6IOA>KeTHbIX cpeACTB.

KaK cnenyer ~3 H~>Ke~3IlO>KeHHOrO, Hermitage TaK>Ke Bbls:lB~Il cpaKTbl, «oropsie AalOT cepseaasie OCHOBaH~s:l npezmonarars, 4TO BbiweYKa3aHHblVi MoweHH~4ecK~VI B03BpaT aanoros aansercs AaIleKO He nepBblM, B KOTOPOM Y4aCTBOBaIllt1 COTPYAH~K~ V1et>HC NQ 25 ~ NQ 28 no r. Mocxse.

Y'Iacnte COTPy,gHHKOB HaIlorOBblX HHcneKuHH

YyaCT~e COTPYAHIIlKOB V1et>HC NQ 25 ~ NQ 28 no r. Mocxse CTaIlO O"leB~AHbIM lt13 AOKYMeHToB ~ CB~AeTeIlbCK~1X nOKa3aHlt1V1 no yroIlOBHOMY AeIlY NQ 242972, B036Y>K,lJ,eHHoMY CK MBA Pet> no pecny6Il~Ke Tarapcrau (r. Kaaaus), xoropue 6b1Il~ AeTaIlbHO ~CCIleAOBaHbl IOplt1A~"leCK~Mlt1 KOHcyIlbTaHTaM~ Hermitage. Oc06ylO Ba>KHOCTb npeACTaBIls:lIOT CBlt1AeTeIlbCK~e noxaaauas BblweynOMs:lHYTblX COTPYAH~KOB V1et>HC r-na )KeM4Y>KH~KOBa lt1 r->Klt1 WbIMaVi. B CBO~X CB~AeTeIlbCK~X nosaaaaasx r-H }/(eM"lY>KH~KOB ~ r-xa L\blMaVi 3as:lB~Illt1, "lTO ~x aanoroaue lt1HCneKIIlt1lt1 nposena AeTaIlbHYIO HaIloroBYIO npoaepxy, He06xoA~MYIO AIls:l 060CHOBaHlt1s:l B03BpaTa paHee ynIla"leHHblX HaIlorOB Ha CyMMy 5.4 M~IlIl~apAoB py6IleVl, VlcTpe6yeMbix npecTynHltlKaM~. OAHaKo, aaanas cpaKTOB noxasusaer, "lTO ceaaerenscsae noxaaaaas, AaHHbie ltlMlt1, 6YAY"lltl npeAynpe>K,lJ,eHHbIMlt1 00 yronoaaoa OTBeTCTBeHHOCT~ aa Aa4Y IlO>KHbIX nOKa3aHltlVl, conepxan« Ps:lA 3aBeAOMO IlO>KHbIX cBeAeH~VI.

Hanoaoebie npoeepKu

B CBO~X CB~AeTeIlbCK~X noxaaaaasx r-H }/(eM"lY>KHI!1KOB ~ r-xa WblMaVi YTBe p>K,lJ,a lOT, "lTO OH~ npeAnp~H5IIlltl P5lA uraros. n03BOIlltlBW~X VIM np~VlT~ K BbIBOAY, "lTO y6blTKI!1 YKpaAeHHblX pOCC~VlCKI!1X A0"lepHltlX KOMnaHI!1V1 cpoHAa Hermitage AeVlCTBI!1TeIlbHO 6blIll!1 nOAIlI!1HHbIMI!1, "lTO n03BOIl~IlO I!1M OA06pl!1Tb B03BpaT «1!13IlI!1WHe ynIla"leHHblx» aanoroa Ha CyMMy 5.4 MI!1IlIll!1apAOB py6IleVl, a ltlMeHHO:

J)

OHI!1 ynocroeepanacs, "lTO xoarparearu no CPI!1KTI!1BHblM norosopara, a ltlMeHHO: 000 «V1HcTap», 3AO «Jloroc nIlIOC» 1!1 000 «Tpana aKTI!1B» OTpa31!1Ill!1 B CBoeM 6yxramepcKoM 1!1 aanorosow Y"leTe a KTI!1Bbl, nOIlY"leHHbie 110 s:lK06bl CYl1leCTBYlOl..L.Il!1M AoroBopaM KYnIlVlnpOAa>K1!1 lIeHHblX 6YMar C POCCI!1V1CKI!1Mltl A0"lepHI!1Mltl KOMnaHI!1s:lMI!1 cpoHAa Hermitage (r.e. OTpa31!1Ill!1 Ae61!1TOpCKYIO 3aAOIl>KeHHOCTb no BbiweYKa3aHHbiM ,QoroBopaM, xoropere nerna B OCHOBY cYAe6Hbix I!1CKOB);

2)

OHltl ynocroaepanacs y cooTBeTcTBYlOl..LIl!1X 6aHKoB 0 ABI!1>KeHI!1I!1 AeHe>KHbIX cpencrs no pac"leTHbiM c-ierara POCCVlVlCKI!1X A04epHltlX KOMnaHI!1V1 cpoHAa Hermitage, axruo-ras CBeAeHI!1s:l 0 ABI!1>KeHlt11!1 lIeHHblX 6YMar no c-ierav aeno:

3)

OHI!1 nposepana xepea rYBA MBA Pet> no r. Mocxse, "lTO nnua, nOAaBWl!1e 3as:lBIleHI!1s:l 0 B03BpaTe aanoroe OT I!1MeH~ YKpaAeHHblX pOCC~VlCK~X AO"lepH~X KOMnaH~VI cpoHAa Hermitage, s:lBIls:lIOTCs:l 3aKOHHbIM~ npencrasarenaaa 3T~X KOMnaH~VI ~ ~MeIOT Ha 3TO ace Heo6xOAltlMbie nOIlHOM0"l~s:l; ~

4)

OH~ nposepana nOAIlltlHHOCTb noroaopoe, xoropsre nexana B OCHOBe Cp~KTltlBHbIX ~CKOB, peaynsrarov KOTOPblX CTaIlO yMeHbweH~e uanoroobnaraeuoa 6a3bl.

4

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no np~4~HaM, ~3nO>KeHHbIM H~>Ke, Bblwenp~Be,QeHHble YTBep>KAeHt.15! r-na )!(eM4y>KHt.1KOBa V1 r->Kt.1 L!blMaVr npOTt.1BOpe4aT ,QeVrcTBt.1TenbHOCTt.1, a ~MeHHO:

1) DpoBepKaHam1'H1H se6HTopcKOM 3aSOn>KeHHOCTH B WHHaHcoBoM OT"IeTHOCTH KOHTpareHToB. nOAaBwHx WHKTHBHble HCKH

06a COTpY,QH~Ka II1et>HC NQ 25 ~ NQ 28 B CBOt.1X CB~,QeTenbCK~X nOKa3aH~5!X YTBep>KAan~, 4TO nepBblM warOM uanoroeoa nposepxa crana npoaepxa roro, orpaaana n~ «so-rrparearu» pOCC~VrCK~X ,QOyepH~X KOMnaHt.1Vr cpoH,Qa Hermitage, B csoea cpt.1HaHcoBoVr OTyeTHOCTt.1 CYMMbl ,Qe6~TopcKoVr 3a,Qon>KeHHOCT~, np~4t.1TaBW~eC5! t.1M no TaK Ha3blBaeMbiM noroaopav, «oropsre B nocnencraaa nerna B OCHOBY cY,(Ie6Hb1X ~CKOB. B CBOt.1X CB~,QeTenbCKt.1X nOKa3aHt.15!X r-xa l_\blMaVr aasaana, "ITO B xone aanoroeoa npoaepxa, npoaeneasoa ,QO 0,Q06peH~5! B03BpaTa «~3nt.1WHe YllnayeHHblX» HanorOB, II1et>HC NQ 28 «6b1flU coenem« senpccu no Mecmy peeucmpeuuu «onmpeeenmoe [npoaepaevsrx KOMnaH~Vr], 63aUMoomHoweHUH c KomopblMu ttpueenu K veenuuenu«: pecxoooe U yuenuuenuto nenoee ne npU6blflb». ,iJ,anee npononxana OHa: «nonYlIeHHble omeemu noomeepounu cYl14eCm606aHue opaaHU3al..{UU U npeocmeenenue UMU He nyneeot: omuemnocmu». r-H )!(eM"lY>KH~KOB YTBep>KAan TO xe cavoe B CBOt.1X CBliI,QeTenbCK~X nOKa3aHliI5!X.

3TliI YTBep>KAeH~51 He COOTBeTCTBYIOT ,QeVrcTB~TenbHOCT~. OT"leTHOCTb, C,QaHHa5! 3AO «Jloroc nnIOC», 000 «II1HcTap» ~ 000 «Tpaan aKTt.1B» B rOCKoMcTaT Pet> ~ cooTBeTcTBYIOIlIt.1e HanoroBble ~HcneK~~~, nosaaueaer HyneBYIO ,Qe6~TOpCKYIO 3a,Qon>KeHHOCTb Y acex 3Tt.1X 06Il1eCTB«KoHTpareHTOB» liI OTCYTcTB~e 065!3aTenbcTB B liIX nonssy co CTOPOHbl KaKt.1X-nt.160 KOMnaHt.1Vr, B TOM 4~cne POCC~i1CK~X ,QOyepH~X KOMnaHVlVr cpoH,Qa Hermitage, aa ace orveraue nepaonsr.

2) DpoBepKa 6aHKoBcKHX C"IeTOB POCCHMCKHX AO"lepHHX KOMnaHHM WOHAa Hermitage B OTHoweHHH BblnnaT KOHTpareHTaM. nOAaBw14M WHKTHBHble HCK14

r->Ka l_\blMaVr YTBep>KAaeT, "ITO cne,QYIOIlI~M Ba>KHbIM sranou uanorosoa nposepsa 5!Bt.1nOCb nonY4eH~e nO,QTBep>KAeH~f1 liI3 6aHKOB 0 ,QBt.1>KeHVlliI ,QeHe>KHbIX cpe,QCTB no paC4eTHbiM CyeTaM He3aKOHHO npaceoeuuux pOCCliIVrCK~X ,QOyepHt.1X KOMnaH~Vr cpoH,Qa Hermitage, ~enblO KOTOPblX 6blno nozrrsepnar» nepe-racneuae openers co C"leTOB POCCVlVrCKt.1X ,Q04epHliIx KOMnaHVlVr cpoH,Qa Hermitage «KOHTpareHTaM», Bbl~rpaBw~M t.1CK~. B CBOt.1X CB~,QeTenbCK~X nOKa3aH~5!X r-xa l_\blMaVi yraepxaana, 4TO II1et>HC NQ 28 ooparanace B 6aHK~, rne HaXO,(l~nt.1Cb c-era pOCC~VrCKliIx ,QOyepH~X KOMnaH~Vr cpoH,Qa Hermitage, C aanpocava 0 ,QBt.1>KeHliIliI ,QeHe>KHbIX cpencrs no t.1X 6aHKoBcK~M CyeTaM.

O,QHaKO 6aHK 000 «3Vry-3C-6~-c~ 6aHK (PP)>> (MOCKOBCK~Vr 6aHK rpynnu HSBC) - e,QliIHcTBeHHbIVr 6aHK, B KOTOPOM nepxana CBO~ pac-reruue c-reta poccaackae ,Q04epHt.1e KOMnaHt.1li1 cpoH,Qa Hermitage, - orpauaer, 4TO Kor,Qa-nlil60 nonyvan KaK~e-n~60 sanpocu B 4aCTHOCTliI OT II1et>HC NQ 28 no r. Mocxae. B CBoeM n~CbMe OT 15 OKT5!6p5! 2008 rona 000 «3Vr"l-3C-6~-ct.1 6aHK (PP») c006LL1aeT: «B me-tenue yxesennoeo e senpoce nepuooe C 1 HOH6pH no 31 oeKa6pH 2007 a. e 5aHK He nocmynano 3anpOC06 U3 /I1HcneKI..{UU cjJeoepanbHOU Hanoa060U cnY>K6bl Ng 28 no a. MocK6e ... ».

3) npoBepKa Toro. "ITO nHua. nosaBWMe 3aHBneHHH 0 B03BpaTe HanorOB OT HMeHH YKpaAeHHblX POCCltMCKHX AO"lepHHX KOMnaHHM WOHAa Hermitage. I1MenH npaBo npeACTaBnHTb 3TH KOMnaHHH 14 nOnHOMO'lHH nOAaBaTb 3aJlBneH14H 0 B03BpaTe HanorOB

CY,Q5! no liIX 3a5!BneHliI5!M, 06e aanoroeue ~HcneK~liI~ TaK>Ke XOTen~ y,QOCTOBep~TbCfI, "lTO naua, nonasunre Tpe6oBaH~5! 0 B03BpaTe HanoroB, 6bln~ 3aKOHHbIM~ npe,QCTaB~Ten5!M~ pOCCt.1VrCK~X ,QOyepHt.1X KOMnaH~Vr cpoH,Qa Hermitage. r->Ka l_\blMaVr aassana: «Bunu nenpeenenu senpocu 6 rYB,D, a. MOCKBbl C npocb6ou ttpoeecmu (no npUnO>KeHHOMY HaMU onpOCHOMY nucmy) onpoc PYK0600umeneu 000 «napcjJeHUOH» U 000 «MaxaOH», a mekxe ux «cnmpeeenmoe». r->Ka l_\blMaVr nanee aaaanser, 4TO: «/113 rYB,ll tiunu nonyvens! onoocu UHmepeCYlOl14UX Hac nuu. noomeepoueuiue cyiuecmeoeenue IOpuoUlIeCKUX nuu U ux 63aUMoomHOWeHUfI).

3TOT OTBeT Bbl3blBaeT y,Q~BneH~e, nOCKonbKY aa TP~ He,Qen~ ,QO MOWeHH~yeCKOrO B03BpaTa aanoros. a ~MeHHO, 3 t.1 10 ,QeKa6pfl 2007 rona, Hermitage ~ 6aHK HSBC noaarut nO,Qp06Hble

5

JKaJl06bl no cpaKTY Kpa>K~ pOCC~t1CK~X ,D,O"lepH~X KOMnaH~VI cpoHAa Hermitage 06beMoM B 255 CTpaH~1...\ B MB,lJ, P<l>, reHepaJlbHYIO np0KypaTYPY P<l> ~ CJle,D,CTBeHHbIVi KOM~TeT npa npoxyparype P<l>. rYB,Q MBA P<l> no r. Mockae nO,D,TBepA~JlO nony-ieaae 3T~X >KaJl06 14 AeKa6pfl 2007 rona, T.e. no-rra aa ABe He,D,eJl~ ,D,O 24 ,D,eKa6pfl 2007 r., KOr,D,a 6blJl oA06peH MOWeHHI!1"leCKI!1V! B03BpaT HaJlOrOB. nOCKOJlbKy ~HcpopMaLl~fI 0 He3aKOHHOM np~cBoeH~~ pOCCI!1C1CK~X ,D,O"lepH~X KOMnaH~V! cpoH,D,a Hermitage ~ CP~KT~BHbIX cYAe6Hbix peuieaasx ap6~Tpa>KHbIX CY,D,OB HaXOA~JlaCb B PYKax rYB,lJ, no r. Mocxae, TO nony-iaerca, "lTO Jl~60 rYB,lJ, no r. Mocxse BBeJlO B 3a6JlY>KAeH~e MOCKOBCK~e II1<l>HC, Jl~60 MOCKOBCK~e II1<l>HC BBeJl~ B 3a6JlY)f(,lJ,eH~e CJleAOBaTeJleV! B OTHoweH~~ 3aKOHHOCT~ peweH~fI 0 B03BpaTe HaJlOrOB.

4) npoBepKa nOAJU1HHOCTH AoroBopoB. KOTopble ne>KanH B OCHOBe dn1KTHBHbiX C'lAe6HbIX HCKOB

r-H )/(eM"lY>KH~KOB ~ r-xa 14bIMaV! TaK>Ke YTBep)f(,lJ,aIOT, 4TO nposepana nO,D,Jl~HHOCTb noroeopoe, flK06bl 3aKnIO"leHHbIX Me)f(,lJ,Y POCC~V!CK~M~ AOyepH~M~ KOMnaH~flM~ cpoHAa Hermitage ~ KOMnaH~flM~ 000 «II1HcTap», 3AO «Jloroc nrnoc» ~ 000 «Fpauz; aKT~B». B 4aCTHOCT~, r-xa 14bIMaV! aasaana, 4TO «B paMKax KaMepanbHou nenoeoeoii npoeepsu opeenuseuunt« 6blflU aPYlIeHbl mpetioeenu« 0 npeoocmeenenuu nepsulIHblX oOKYMeHmoa». 3aTeM OHa ,D,06aBIlfleT, '1TO «,aoKYMeHmbl 000 «Iietxbenuon» U 000 «MaxaOH» npeocmeeunu Kypbepbl no ooeepennocmu».

ECIl~ 6bl Ha caMOM nene 6b1Il~ npoeeneau Ha,D,Ile>KaUl~e npouenypu npoaepxa, aanorosere ~HcneKLI~~ nerxo Morn~ 6bl y,D,OCTOBep~TbC~, "lTO cooTBeTCTBYIOLlI~e ,D,OrOBOpa npcrasopevar ~MeIOLlI~MCfI AaHHblM rOCKOMCTaTa P<l> ~ AaHHblM ErpIOJl, xpaHflLlI~MCfI B BeAoMCTBe caM~X HaIloroBblX opraaoa. Hanpaaep, norosopa C 3AO «Jloroc nIlIOC» 6b1Il~ nonnacaas: Il~LlOM, AeV!CTBoBaBw~M non '1Y>K~M II1MeHeM C ~cnOIlb30BaH~eM nOAIlO>KHOrO nacnopra, a norcaopa C 000 «Fpaaz; aKT~B» 6b1Il~ nOAn~caHbl Il~LlOM, xoropoe no AaHHblM ErplOJl 6blIl Ha3Ha'1eHO Ha ,D,OIl>KHOCTb reaepaneaorc A~peKTOpa Il~Wb cnYCTfI ABa rona nocne nOAn~caH~fI erux AorOBopOB.

YCKopeHHoe OAo6peHKe B03BpaTa aanoroa

B CB~AeTeIlbCK~X noxaaauasx, npencrasnenaux B CYA r. Ka3aH~, r-H )/(eM"lY>KH~KOB sasean, "lTO «Ha OCHosaHUU 3aRsneHUR nenoeonnsmenuuuse U no pe3ynbmamaM npoeeoennot; nposepKU 6blno npunsuno peiuenue 0 eosepeme 000 «Punsni» nepennemu nenoee ne npu6blflb ... ». nOpa3~TeIlbHO, 4TO Tpe60BaH~fI 0 B03BpaTe aanoroa 6b1Il~ YTBep)f(,lJ,eHbl II1<l>HC NQ 25 ~ NQ 28 B TOT >Ke pa604~V! AeHb, KOr,D,a OH~ 6b1Il~ nOIlY'1eHbl - 24 ,D,eKa6pfl 2007 r. CYMMbl eoaspauieaaux sanoroa 6b1Il~ nepeaeneust ua BHOBb orspsrrue c-reta B YH~BepcaIlbHoM 5aHKe C6epe>KeH~VI ~ 6aHKe II1HTepKoMMepLl CIlYCTfI ecero ,D,Ba ,QHfI - 26 ,D,eKa6pfl 2007 rona. ECIl~ 6bl Bce esuueonacaauue nposepior 6b1Il~ ,D,eVlCTB~TeIlbHo nponenaau II1<l>HC NQ 25 ~ NQ 28, TO 3TO 03Ha'1aIlO 6bl, "lTO OTBeTbl Ha ace sanpocu HaIlorOBblX oprauoa 6b1Il~ ,D,aHbl B reseuae HeCKOIlbK~X "laCOB nocne ~X ~cTpe60BaH~fI.

OCYLlIeCTBIlflfl B03BpaT 6IOA>KeTHbIX cpeACTB B TaKOM YCKopeHHOM nopsnxe, MOCKOBCK~e II1<l>HC NQ 25 ~ NQ 28 HaMepeHHo npoun-opapcaana TOT cpaKT, "lTO CYAe6Hbie peuieaas B OTHOWeH~1I1 HeCYUleCTBYIOLlIIIIX 06f13aTeIlbCTB, Ha MOMeHT OA06peH~fI B03BpaTa HaIlorOB euie Aa>Ke He BCTYn~IlIII B C~IlY (peuieaae cYAa BCTYnaIlo B C~IlY TOIlbKO 11 flHBapfl 2008 rona),

,QononHHTenbHble 4>aKTbl noco6HHlfecTBa MoweHHHlfecTBY

CB~AeTeIlbCK~e nOKa3aH~fI, nOIlY4eHHbie OT ,Qpyr~x Il~I...\, ~ II1MeIOLlI~eCfI B cY,Qe6Hblx MaTeplilaIlaX ~ ~3Y"leHHble Hermitage B XO,D,e caoero paccnenoeauas, nonxpennsnor esuuecsaaauaoe. TaK, r-H Tpersakoa M.A., Ha'1aIlbH~K IOplIIA~4ecKoro OTAeIla II1<l>HC NQ 28 no r. Mockse II! r-xa X~MII!Ha E.II1., Ha'1aIlbHL-lK II1<l>HC NQ 25 no r. Mocxse 3aflB~Il~, "lTO TOIlbKO 19 L-l 24 cpeBpaIlfl 2009 rona COOTBeTCTBeHHO OH~ Y3HaIlL-l OT CK MB,lJ, P<l> 0 TOM, "lTO B ,D,eV!CTB~TeIlbHOCTL-l He CYLlIeCTBOBaIlO HL-lKaK~X OCHOBaHII1V! ,D,Ilfl B03BpaTa HaIloroB L-l "lTO npol!13BeAeHHblVi B03BpaT aanoroa OCHOBblBaIlCfI

I

6

Ha MOWeHHl14eCTBe (l1HbIMl1 CJ10BaMVI OHVI Y3HaJ1l1 06 3TOM 60J1ee rona cnYCHI C MOMeHTa MOWeHHl14eCKOro B03BpaTa HaJ10roB).5

OAHaKo B 3TO TPYAHO nosepars, TaK KaK aa nepuon C 3 ,lJ,eKa6p51 2007 r. no 30 l11OJ151 2008 r. MOCKOBCKl1e aanoroaue l1HCneKIIVll1 YBe,lJ,OMJ15lJ1l1Cb 0 coeepureuaov MoweHHVl4eCTBe no KpaVlHeVl Mepe ceMb pas. B 4aCTHOCTl1:

1) B nepuon C 3 no 11 ,lJ,eKa6ps:I 2007 r. Hermitage VI 6aHK HSBC nO,lJ,aJ1V1 LUeCTb >KaJ106 B feHepaJ1bHYIO npoKYpaTYPY Pet>, ,lJ,enapTaMeHT c06cTBeHHoVl 6e30naCHOCTl1 MB,lJ, Pet> l1 CJ1e,lJ,CTBeHHbIVl KOMl1TeT npa npoxyparype Pet> B OTHOWeHIIIl1 Kpa>KVI pOCCIII~CKIIIX ,lJ,04epHl1X KOMnaHIilVI cpoH,lJ,a Hermitage III ccpa6pl1KOBaHHblx B nOCJ1e,lJ,YIOL.L.leM npOTl1B Hl1X CPl1KTl1BHbIX cplIIHaHcoBblX 065l3aTeJ1bCTB. 3Tl1 >KaJ106bl 6blJilil He3aMe,lJ,J1l1TeJ1bHO nepenaau BbiweYKa3aHHblMlil opraHaMl1 B rYB,lJ, MB,lJ, Pet> no r. Mocxse, C KOTOPblM KOHTaKTl1pOBaJ1l1 COTPY,lJ,HIIIKIII IIIet>HC B lIeJ151X HaJ10rOBbIX nposepo«:

2) 25 5lHBap51 2008 rona IOPl1CTbl Hermitage l1 6aHKa HSBC mlCbMeHHO YBe,lJ,OMIIIJ1111 IIIet>HC NQ 25 no r. Mockae 0 He3aKOHHOM npl1CBOeHl1V1 POCCVlVlCKIIIX ,lJ,04epHl1X KOMnaHl1V1 cpoH,lJ,a Hermitage l1 C03,lJ,aHHbIX CPVlKTl1BHbIX 065l3aTeJ1bCTBaX;

3) 31 5lHBap5l 2008 rona IOPl1CTbl Hermitage l1 6aHKa HSBC nO,lJ,aJ1l1 cY,lJ,e6Hb1Vl VlCK 0 nplll3HaHIIIl1 He,lJ,eVlCTBVlTeJ1bHbIMl1 Vl3MeHeHl1V1, npOVl3Be,lJ,eHHbIX MOLUeHHVl4eCKl1M 06pa30M B E,lJ,VlHOM focY,lJ,apCTBeHHoM Peecrpe fOpl1,lJ,Vl4eCKl1X Jluu (EfPfOn). OTBeT4V1KaMl1 no l1cKY 6blJ1111 IIIet>HC NQ 46, NQ 25 l1 NQ 28 no r. Mocxae;

4) 5 I!1IOH51 2008 rona IOPIIICTbl Hermitage III 6aHKa HSBC nO,lJ,aJ1111 cY,lJ,e6Hb1Vl IIICK C nO,lJ,p06HbIM 1113J10>KeHl1eM cpaKTOB 0 He3aKOHHOM npl1CBOeHl1V1 POCCI!1V1CKl1X ,Q04epHVlx KOMnaHl1V1 cpoH,lJ,a Hermitage. IIIet>HC NQ 25 6blJ1a nparnauieaa B Ka4eCTBe OTBeT4l1Ka no IIICKY;

5) 23 l11OJ151 2008 rona 6aHK HSBC l1 Hermitage nO,QaJ1l1 ,lJ,OnOJlHVlTeJ1bHble >KaJ106bl 0 npO,lJ,OJ1>KeHl1l1 MOWeHHl14eCTBa npOTl1B POCCl1V1CKl1X A04epHlllx KOMnaHVlVI cpoH,Qa Hermitage l1 YBe,lJ,OMVlJ1111 0 MOLUeHHVl4eCKOM B03BpaTe aanoros pa3J1l14Hble rocynapcrseaaue opraau, B TOM 4l1CJ1e B et>eAepaJ1bHYIO HanorOBYIO CJ1y>t<6y Pet>;

6) B l11OJ1e 2008 rona ,lJ,0 ony6J1V1KOBaHIII5l CTaTbl1 raaera «Be,lJ,OMOCTIII» otiparanacs B IIIet>HC NQ 25 111 NQ 28 no r. Mocxae aa KOMMeHTapVl5lMl1 B OTHOLUeHl1V1 MOLUeHHVl4eCKoro B03BpaTa HaJ10rOB l13 rocynapcraeaaoro 61O,lJ,>KeTa; l1

7) 29 VI 30 l11OJ15l 2008 rona ps:l,lJ, ,lJ,OJ1>KHOCTHbIX J1l111 IIIet>HC NQ 25 VI NQ 28 no r. Mocxse ,lJ,aJ1l1 CBl1,QeTeJ1bCKl1e nOKa3aHIII51 CJ1e,QOBaTeJ11O CK MB,lJ, Pet> no pecny6J1l1Kl1 Tarapcrau (r. Kaaass) YP>KYMlIeBY B OTHOWeHI!1l1 cpaKTOB MOLUeHHIII4eCKoro B03BpaTa HaJ10rOB l13 rocynapcraeaaoro 61O,lJ,>KeTa.

YTBep>KAeHl15l r-na TpeTb5lKOBa M.A. 111 r->Kl1 Xl1Ml1HOVl E.V1. 0 TOM, 4TO OHIII He 3HaJ1l1 06 O,lJ,HOM l13 KPynHeVlLUlllx aanoroaux MOWeHHl14eCTB B HOBeVlweVl POCCl1V1CKOVl IIICTOPl1l1 B TO BpeM51, KaK HaJ1oroBble l1HCneKIIl1l1, B KOTOPblX OHl1 pa60TalOT, YBe,lJ,OMJ151J1l1Cb 06 3TOM B 06L.L.leVl CJ10>KHOCTl1 ceMb paa, AalOT OCHOBaHIII51 npennonarars J111160 VlX coyxacrne B 3TOM MoweHHIII4eCTBe, J1l160 npecrynayio He6pe>KHOCTb, ,QonYll.IeHHYIO C l1X CTOpOHbl.

5

r -H TPeTbHKOB M.A. B CBOHX nOKa3aHHlIX 3aJ1BHJI: «19 !j>eBpMH 2009 rona cornacno nOll)"leHHblM HaMH H3 Cnencrsenaoro KOMHTeTa npa

MB,n POCCHH tlOKYMelITaM Mbl Y3HMH 0 TOM, 'ITO PYKOBOJ\HTeJlH 000 «Ilaprpeaaou» H 000 «Maxaoa» panee, B 2007 rony, npencraaana B H<I>HC N2 28 no r. Mocxse nonnoxnue 1\0KYMeHTbi B 060cHoBaHHe nepennarsi nanora aa npH6blJlb aa 2006 rOJ\ H TaKHM 06pa30M He3aKOHHO nOJl)"lHJlH H3 610AlKeTa COOTBeTCTBeHHO 3276 188017,48 Py6J1ell H 372 825 989 py6J1ell. a raioxe HaHeCJlH apen nenoson perryrauaa H<I>HC N2 28 no r. MOCKBe H HMYlUeCTBeHHblli (varepaansuurt) spen ua ysasaaaue CYMMbD>.

l1neIlTH'IHble (CJlOBO B CJlOBO) nOKa3aHHlI (naun, C H3MeHeHlleM nar, Ha3BaIlHH POCCHlicKOIl tlo'lepHeli KOMnaHHH !jJoH,l.\a Hermitage H CYMM B03BpameHHbiX nanoroa) OLllIH nanu r-lKoli XHMHHOli KII., Ha'laJIbHHKOM H«IlHC .N'~ 25 no rop, MOCKBe, B KOTOPblX OHa 3aJ1BHJla: «24 !jJeBpMlI 2009 rona cornacao nOJlY'IeHHbIM H3 CJleJ\CTBeHHoro KOMHTeTa npa MB,n POCCHHtlOKYMeHTaM 1I Y3HMa 0 TOM, 'ITO PYKOBOJ\HTeJlH 000 «PIIJI3IlJ\» paxee, B 2007 rony npencrasana B H<I>HC N2 25 no r. Mocxae noanoaorae tlOKYMeHTbl B 060CHOBaHHe nepennarsr aanora na npH6blJlb sa 2006 rOJ\ H, TaKHM 06pa30M He3aKOHHO nOJlY'fHlIH H3 610AlKeTa 1 751 489 000 pytinea, a TaKlKe HaHeCJlH apezi nenoaoa penyrauan H<I>HC N2 25 no r. Mocxse H HMYlUeCTBeHHblll (MaTepHMbHblll) spen sa YKa3aHHYIO CYMMY».

7

OTBeTCTBeHHOCTb KOHKpeTHblX nau Y"IaCTBOBaBWHX B MOWeHHH"IeCTBe npOTHB POCCHHCKHX AO"lCPHHX KOMnaHHH cpoHAa Hermitage

np~BeAeHHoe esuue onacasae npoasouieznuax C06bIT~Iit, npasenurax K X~ll.IeH~1O 5.4 M~nn~apAoB py6nelit 6IOA>KeTHbIX cpencrs, S1CHO yxaasraaer Ha coy-racrne r-na }!{eM4Y>KH~KOBa ~ r->K~ WblMalit B 3TOM MoweHH~4eCTBe, B 4aCTHOCT~ ~ nOToMY, 4TO 063 AOn>KHOCTHbIX naua Aan~ 04eB~AHo nO>KHbte nOKa3aH~S1 B OTHoweH~~ npeAnplilHS1TblX IilMIil aanoroaux nposepo«. KpOMe roro, KaK cnenyer 1il3 CYAe6Hbix MaTep~anOB, PS1A APyrlilx COTPY,QHIilKOB VI<t>HC NQ 25 Iil NQ 28, B03MO>KHO, TaK>Ke coneacrsoeana HanoroBoMY MOWeHHlI1yeCTBY Iil XlilllleHlil10 AeHe>KHbIX cpencra 1il3 POCCII1IitCKOIit Ka3Hbt.

TaK, cnenyiouiae COTPYAHII1K~ II1<t>HC NQ 25:

r-xa XIilM~Ha E.VI., Ha4anbHIilK VI<t>HC NQ 25 no r. Mocxse,

- r-xa 5YPM~cTpoBa P.VI., Ha4anbH~K Omena yperynapoaaaas 3a,Qon>KeHHOCT~ Iil Ha3Ha4eHII1S1 npouenyp 6aHKpoTcTBa,

- r->K8 KY3HeL\OBa A.K., Ha4anbHIilK Omena yYeTa, OT4eTHOCTIil, aaanasa 111 nlilL\eH3I11pOBaHIilS1 Iil

r-xa KOnTYHOBa fa.M., Ha4anbHIilK omena KaMepanbHblx nposepo«,

0,Q06plilnll1 ccpanbc~cp~L\lilpOBaHHble 3aS1BneHIilS1 Ha B03BpaT pauee ynna4eHHbtX uanoros 000 «Punaan» 111 np~HS1nlil peweHIilS1 0 B03BpaTe nepennaru aanoronnarensurasy Ha CYMMy 476 799 045 py6nelit B COOTBeTCTB~1il C peweHlileM NQ 77250000003118 OT 24 ,QeKa6pS1 2007 rona Iil Ha CYMMy 1 283 689 955 py6nelit B COOTBeTCTBlil1l1 C peWeHlI1eM NQ 77250000003119 OT 24 AeKa6pS1 2007 rona.

TaK>Ke, cnenyiouiae COT.pYAHII1KII1 VI<t>HC NQ 28:

r-xa Crenaaosa o.r., Ha4anbH~K VI<t>HC NQ 28 no r. Mocxse,

r-xa ,QaBblAoBa O.B., HayanbHIilK Omena yperynapoaaaaa 3a,Qon>KeHHOCT~ Iil Ha3Ha4eHIilS1 npouenyp 6aHKpoTcTBa,

r-xa oponosa E.A., Ha4anbH~K Omena yYeTa, OT4eTHOCTIil, auanasa 111 nlilL\eH3IilpOBaHIil51 ~

- r-xa WblMalit O.B., Ha4anbHIilKOM Omena KaMepanbHbtX nposepox,

0,Q06p~nlil c<panbClI1cp~L\~pOBaHHbte 3aS1BneHII1S1 Ha B03BpaT pasee ynna4eHHbix HanorOB 000 «Flapoeaaoa» 111 000 «Maxaoa» Iil nplilHS1nlil peuieuus 0 B03BpaTe nepennaTbl sanoronnarensuiaxy Ha cnenyiourae CYMMbl: Ha CYMMY 887 279 940 py6nelit, B COOTBeTCTBII1~ C peweH~eM NQ 77280000006602 OT 24 ,QeKa6pS1 2007 rona; Ha CYMMY 101 381 475 Py6nelit, B COOTBeTCTB~1il C peweHlileM NQ 77280000006603 OT 24 ,QeKa6pS1 2007 rona: Ha CYMMY 271 444514 py6nelit, B COOTBeTCTBlil1il C peweHlileM NQ 77280000006604 OT 24 ,QeKa6pS1 2007 rona: Ha CYMMY 1 194 454 000 Py6nelit, B COOTBeTCTBII1~ C peweHlileM NQ 77280000006605 OT 24 ,QeKa6pS1 2007 rona:

VI ua CYMMY 1 194 454 077 Py6nelit, B COOTBeTCTBlil1l1 C peweHlileM NQ 77280000006606 OT 24 AeKa6pSl 2007 rona,

BbiweYKa3aHHbie peweH~Sl 0 B03BpaTe «nepennaru» HanorOB S1Bliln~Cb ocaoaononaratouiav 3TanOM B ocyuiecrsneuaa Xll1ll.1eHII1S1 61O,Q>KeTHbIX cpencrs Ha 06ll.1YIO CYMMY B 5.4 MlI1nnll1apAOB Py6nelit - MoweHHIil4eCTBa, nplil41ilHII1Bwero yuiepf POCC~VtCKIilM ,Q04epHII1M KOMnaHIilS1M cpoHAa Hermitage Iil POCCIilIl1CKOMY 61O,Q>Kery.

CYMMa B 5.4 M~nnll1ap,Qa py6neVt, MOWeHHlI1yeCK~M 06pa30M nonyyeHHaS1 1113 POCCII1VtCKOro 61O,Q>KeTa, 6blna nepeaenesa Ha c-era B YHII1BepCanbHOM 5aHKe C6epe>KeHIilVt Iil 6aHKe VlHTepKOMMepll. VlMeeTCS1 lIenbllit PS1A cpaKTOB, xoropsre ,QalOT cepseaasie OCHOBaH~S1 nonarars, 4TO YHII1BepCanbHblVt 5aHK C6epe>KeHII1Iit csirpan 0AHY ~3 rnaauux ponea B OCYllIeCTBneHlil1l1

I

8

MoweHH~lleCTBa - He3aKOHHOM np~CBOeH~~ pOCC~VlCK~X AOllepH~X KOMnaH~VI cpoHAa Hermitage ~ X~l.I..IeH~~ 6IOA>KeTHbIX cpencrs. B llaCTHOCT~:

• CYMMbl, nOIlYlleHHbie nocpeacraou MoweHH~lleCKoro B03BpaTa aanoroa, 6b1Il~ 3aTeM He3aKOHHO neranaaoaansi xepea YH~BepcaIlbHblVl 6aHK C6epe>KeH~VI, a nOTOM nepeeeneuu Ha c-era YllacTH~KoB MoweHH~lleCTBa no BceMY M~PY;

• HecMoTp51 Ha MHoroll~cIleHHble >KaIlo6bl, nOAaHHbie Hermitage ~ 6aHKoM HSBC B poccaacsve rocvnapcraeaasre oprauu, B KOTOPblX nOAPo6HO ortacueanacs BblweYKa3aHHa51 MoweHH~lleCKa51 cxeva, PYKOBOACTBO YH~BepcaIlbHoro 6aHKa C6epe>KeH~VI nOAaIlO 3a51BIleH~e 0 Ao6pOBOIlbHOVl Il~KB~Aa~~~ ~ WeHTpaIlbHblVl 6aHK P<l> OT03BaIl ero 6aHKOBCKYIO Il~~eH3~1O 25 ~IOH51 2008 rona (TeM caMblM, npenocrasan B03MO>KHOCTb YH~4TO>K~Tb Ba>KHeVlW~e AOKa3aTeIlbcTBa poria YH~BepcaIlbHoro 6aHKa C6epe>KeH~VI B oCYLlIecTBIleH~~ MoweHH~lleCTBa ~ neranuaauaa aKT~BOB, nOIlYlleHHbix npecrynHblM nYTeM);

• reHHaA~VI nIlaKc~H, axuaouep ~ npencenarens COBeTa ,Q~peKTOpOB YH~BepcaIlbHoro 6aHKa C6epe>KeH~VI, TaK>Ke 5lBIl51IlC51 eA~HOIl~4HbIM BIlaAeIlb~eM ~ reHepaIlbHblM A~peKTOpOM 000 «V1HCTap» - 06l.1..1eCTBa, xoropoe MoweHH~lleCK~M 06pa30M nony-rano CYAe6Hoe peureuae B Mocxse nporas 000 «PIiIIl3HA» (OAHOVI 1i13 nOX~l.I..IeHHblx pOCC~VlCK~X no-repaax KOMnaHV:~ cpoHAa Hermitage);

• AIleKceVl 3a60IloTK~H, axuaoaep YH~BepcaIlbHoro 6aHKa C6epe>KeH~VI, TaK>Ke 5lBIl51IlC51 AO 2006 rona eA~HOIlliIllHbIM ananeneuev ~ reHepaIlbHblM A~peKTOpOM 000 «rpaHA aKT~B» - 06l.1..1eCTBa, B nOIlb3Y xoroporo Ha CP~KT~BHbIX OCHOBaH~51X 6blIlO BblHeceHO cYAe6Hoe peuieuae nporns KOMnaH~~ 000 «Ilapcpeuaoa» (el.l..le OAHOVI ~3 nOX~l.I..IeHHbIX pOCCIiIVlCK~X A04epH~x KOMnaH~VI cpoHAa Hermitage).

KaK cnenyer L13 HIiI>Ke~3IlO>KeHHOrO, Hermitage Bbl51B~Il 3Hall~TeIlbHb1Vl 06beM AOKa3aTeIlbCTB, AalOl.I..IliIX OCHOBaHlile npennonoxars, -rro MoweHH~4eCTBO, peartaaoeaaaoe nyreM He3aKOHHoro npIiICBOeHIiI51 pOCC~~CK~X A04epHIiIX KOMnaHIiIVI cpoHAa Hermitage, OTHIOAb He eAIiIHCTBeHHoe, B KOTOPOM 6blIl 3aAeVlCTBOBaH YH~BepcaIlbHblVl 6aHK C6epe>KeHIiIVI.

II. MOUJEHH~4ECTBO C A04EPHlI1M~ KOMnAHlI1~M~ lI1C1> "PEHrA3»

Vl3 npoaeneaaoro Hermitage paccnenosaaaa cnenyer, -rro He3aKOHHoe npacsoeaae pOCCIiIVlCK~X AO\.lepHIiIX KOMnaH~VI cpoHAa Hermitage ~ nocnenyiouiee MoweHH~4eCTBO C B03BpaToM aanoroa He 6b1Il~ eAIiIHCTBeHHbIM~. Paccnenoeaune nOKa3aIlO, -rro rrpaKT~4eCKIiI ~AeHT~4Ha71 ueno-isa npecrynsux C06bIT~VI paseopa-iaaanace rOAOM paHee, B 2006 rOAY C ABYMfI APyrlilMIiI pOCCIiIVlCK~M~ KOMnaH~51M~: 000 «Ceneu cexsjoparaa» (nanee 000 «Cenea ceKblOp~TIiI3») III 000 «<l>IIIHaHcoBble ~HBeCT~~~~» (,QaIlee 000 «(<l>IIIHaHcoBble ~HBeCT~~~III»). 3TIII ABe KOMnaH~~ (B COBOKYIlHOCTIil nanee «Ao~epHHe KOMnaHHH lI1C1> PeHra3») 6b1Il~ AOllepHIiIM~ POCCIIIVlCKII1MIiI ~HBeCTIiI~~OHHbIMLl XOIlA~lHroBbIM~ KOMnaHIiIHM~, np~HaAIle>KaBW~M~ Rengaz Holdings Limited (nanee « vl<l> Peuraa») - ~HocTpaHHoMY ~HBecT~~~oHHOMY Q:>OHAY, ynpaanaeaovy KOMnaH~eVl Renaissance Capital Investment Management Limited (nanee «Peueccaac KanHTan»).

KaK BbI7lCH~IlOCb, TeXHOIlor~71 peanuaauaa MoweHHIII4eCTBa C B03BpaToM paHee YIlIla4eHHbix uanoros A04epH~M~ KOMnaH~51M~ V1<l> Pearas 6blIla ~AeHT~llHa ~ peanaaoaaaa npecTynHIiIKaMIiI euie B 2006 rOAY, nocne roro KaK 06e 3T~ poccaackae KOMnaH~~ 6blIlIiI nponaus: HeKIiIM OQ:>Q:>WOPHbIM cp~pMaM. KaK HBcTByeT ~3 H~>Ke~3IlO>KeHHOrO, arpepa C B03BpaToM aanoroa B OTHoweH~~ no-iepaax KOMnaH~VI V1<l> Pesraa 6blIla nOllT~ 3epKaIlbHbiM oT06pa>KeHlileM MoweHHliIlleCTBa C B03BpaToM aancroa, oCYl.I..IeCTBIleHHoro ron cnycrs. B 2007 roAY, nporas He3aKOHHO npacaoeaasrx POCCIiIVlCK~X A04epHlilx KOMnaHIiIVI Q:>oHAa Hermitage. KOMnaHIiIH Hermitage rsepao y6e>KAeHa B TOM, -rro nopasnrensaoe CXOACTBO Me>KAY ABYM7I MoweHH~lleCTBaMIiI cB~AeTeIlbcTByeT 0 TOM, 4TO OH~ 6b1Il~ oprauaaoaaau iii peanuaoaaau OAHOVI ~ TOVI xe npecrynaoa rpynnoa.

9

B flHeape 2006 rona 06e AOyepHVle KOMnaHVIVI V1<l> Pesras 6bl11Vl npoAaHbl OCPCPWOPHblM cpVlpMaM, xoropue, KaK npennonaraer paccnenosanae. 6bl11Vl CBfl3aHbl C Peseccaac KanVlTa11. n03>Ke, B

( anpene 2006 rona, cornacuo MaTepVla11aM Ap6V1Tpa>KHbIX CYAOB no r. MOCKBe VI pecny611VlKVI TaTapCTaH (r. Ka3aHb), B OTHoweHIIIVI AByX 6blBWVlX AOyepHVlX KOMnaHlI111r V1<l> Pesraa 6bl11111 nOAaHbl cyp,e6Hble II1CKVI KOMnaHVlflMIII-nYCTbIWKaMIII (000 «MeraceJl», 000 «n011eTa» 111 000 «OnTIIIMCepBIIIC»). B 3TVlX cyp,e6HblX VlCKax roBOPlII110Cb 0 HeBbln011HeHlII1II 06f13aTeIlbCTB no nOCTaBKe flK06bl npop,aHHblX aKlllll1Ir OAO «C6ep6aHK» 111 PAO «E3C POCCII1I11», xoropsre BblPOC111II B uese.

KaK 111 B adiepe npOTIIIB POCCIllIlrCKIIIX p,Ol.lepHIIIX KOMnaHlll1Ir cpoHAa Hermitage, cYAe6Hble IIICKIII B OTHoweHVlIII p,Ol.lepHIIIX KOMnaHlll1Ir V1<l> Peuras 6blllIII OCHOBaHbl Ha CPVlKTIIIBHblX norosopax KYn11lIInpop,a>K1II lleHHblX 6YMar. 3TIII noroaopa 111 noc11ep,YI014l11e nplIIHflTble no HIIIM cyp,e6Hble peuieaaa C03p,aBa111II 06f13aTe11bcTBa Y AOyepHIIIX KOMnaHVlIIr V1<l> Pesraa, xoropue 6bl11111 nanee IIIcn011b30BaHbl p,Ilfl YMeHbweHlllfI Ha11oroo611araeMOlir 6a3bl no Ha110ry Ha nplll6blllb ,QOyepHIIIX KOMnaHlll1Ir V1<l> Pesraa aa npoumue nepaoau, 111 nO,QaYIII Ha :nollr OCHOBe Tpe60BaHlllIIr 0 B03BpaTe flK06bl «nepennaveaaux» HallorOB. Meronsi, C nowouis-o KOTOPblX 6blll MOWeHHlIIl.IeCKIIIM 06pa30M opraHIII30BaH B03BpaT Ha11oroB 1113 61O,D,>KeTa POCCIIIIII B cny-iae C ,QOyepHIIIMIII KOMnaHlllflMIII V1<l> Pearaa, 6blllIII Vlp,eHTIIIYHbl TeM, xoropsre rOA cnycra 6bl11111 Vlcn011b30BaHbl MoweHHIIIKaMIII npoTIIIB POCCIllIlrCKIIIX no-repaax KOMnaHVlIIr cpoHp,a Hermitage, B l.IaCTHOCTIII:

• if1enol1b30eaHl1e OAHl1X H Tex >Ke ap611Tpa>KHblX evAoe: KaK B cnysae nporas YKpaAeHHblx POCCVlIlrCKIIIX AOyepHIIIX KOMnaHlll1Ir cpoHp,a Hermitage B 2007 r., TaK 111 B cny-iae C p,OyepHIIIMIII KOMnaHlllflMIII V1<l> Pearas B 2006 r., cY,Qe6Hble VlCKIII 6bl11111 nO,QaHbl B OAHIII 111 Te xe Ap6l11Tpa>KHble CYAbl, a IIIMeHHO: Ap6l11Tpa>KHblllr CYA no r. Mockae 111 Ap6V1Tpa>KHblllr CYA pecny611VlKIII Tarapcras (r. Kaaaus):

• Vlenol1b30BaHHe OAHl1X 11 Tex me AoroBopoB K\fnl1l1-npoAaml1 ueHHblX 6vMar:

CYAe6Hble VlCKVI, nop,aHHble B OTHOWeHlII1I1 AOyepHVlX KOMnaHlll1Ir V1<l> Pesraa, III, B KOHeYHOM IIITore, npasemuae K C03,QaHIllIO <pIIIKTIIIBHbIX 06f13aTeIlbcTB, 6blIlIII CTPYKTYplllpOBaHbl C Vlcn011b30BaHIII9M rpex BIIIAOB TaK Ha3blBaeMblX noroaopoe: «PaMOI.IHblllr AOrOBOp», «AoroBOP KYnIlVl-npOp,a>K1t1 lleHHblX 6YMan) 111 «Ilorosop 0 paCTOp>KeHIt1I11». AHa110rlt1YHOe crpycrypupoaaaae It1 IIIcn011b30BaHllle TOI.IHO TaKIllX xe norosopoa 6blIlO eocnpoaaeeneao MoweHHVlKaMVI ron cnycrs ,Q11fl He3aKOHHoro B03BpaTa Ha11orOB, yn11al.leHHblx POCCVlIlrCKVlMVI ,QOyepHVlMVI KOMnaHVlflMVI cpoHAa Hermitage;

• Vlenol1b30BaHl1e 0AHOM 11 TOM me TaKTl1Kl1 B ap611TpamHbiX evAax: ComaCHO CY,Qe6HbIM MaTepVlc311aM, IOPVlCTbl, flK06bl ,QeIlrCTBOBaBWVle B VlHTepecax OTBeTl.IlIIKOB - ,QOl.lepHVlX KOMnaHVlIIr V1<l> Pearas - cornacunacs C nO,QIlIIIHHOCTblO <pVlKTVlBHbIX ,QorOBopOB, npaaaas n011HOCTblO Bce aasaneuusre 06f13aTe11bCTBa VI cornaCVlBWIIICb co BceMVI CPIIIKTVlBHblMVI Tpe6oBaHlllflMVI. Ta xe TaKTVlI{a 6bllla npliIMeHeHa B XOAe CY,Qe6HbIX c11ywaHlll1Ir npOTIIIB YKpaAeHHblX POCCVlIlrCKIt1X ,QOyepHVlX KOMnaHVlIIr cpoH,Qa Hermitage roz; cnycrs:

• Vlenol1b30eaHl1e d>HKTl1BHbIX evse6Hbix peWeHl1M AIlSi vMeHbWeHlo1S1 Hal1oroo611araeMoM 6a3bl no Hal10ry Ha np116bll1b npowl1blX nepHoAoB: B ,QByX uanoroaux arpepax MoweHHIIIKVI 3apYYVl11IIICb He3aKOHHblMVI CY,Qe6HbIMVI peweHlllflMVI Ha CYMMbl, nocraro-u-ue ,QIlfl roro, YT06bl 06HY11VlTb BCIO n011Y4eHHYlO npVl6blllb npe,QbIAY14V1X nepaonos C noc11eAYIOLlIII1M CPIIIKTIIIBHblM VlCTpe60BaHVleM pasee yn11al.leHHblx aanoroa Vl3 61O,Q>KeTa POCCVlVI. TaK, B cny-iae C ,Q04epHIIIMII1 KOMnaHVlflMVI V1<l> Pearas Ap6l11Tpa>KHble Cy,Qbl no r. Mocxse VI pecny6m-1KIiI Tarapcras (r. Kaaaas) BblHeCllll1 peureaas Ha CYMMy 525 MII1Il11ll10HOB ,Qo1111apoB CWA (B py611eBoM 3KBII1Ba11eHTe), ,QocTaToI.IHYIO ,Q11fl roro, YT06bl n011HOCTblO 06HY11VlTb BCIO nOIlY'leHHYIO npVl6bl11b npe,Qbl,QYLllVlX nepaonos.

IloMIIIMO CXO,QCTBa B MeTOAax, Vlcn011b30BaHHblX npecrynHVlKaMlII, Ba>KHO TaK>Ke 06paTVlTb BHII1MaHVle Ha ,QellrcTBYI014I11X 11lIIll, «oropue 6bl11Vl BOBlle'leHbl B MOWeHHVlyeCKli1e cY,Qe6Hble npoueccu KaK nporas YKpa,QeHHblx POCCVlIlrCKVlX ,QOyepHVlX KOMnaHli111r cpoH,Qa Hermitage, TaK 111 ,QOyepHVlX KOMnaHli111r V1<l> Pesraa, B l.IaCTHOCTII1:

•

Al1eKee~ Hl1KOl1aeBl1l.1 WeweHSI - llleureua A.H. flB11fl11CfI e,QIIIH011VlYHbIM Yl.lpe,QVlTeIleM 000 «n011eTa» - TOIir CaMOIir KOMnaHVllII, B nOIlb3Y KOTOPOIir 6bl110 BblHeceHo cYAe6Hoe

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10

,

peuieane Ap6li1Tpa>KHbIM CYAOM pecny6nli1KIiI TaTapCTaH (r. Ka3aHb) nporua 000 «ct>li1HaHCOBble IiIHBeCTli111VlIiI» Ha CYMMY 425 MlilnnlilOHOB nonnapos CWA (B Py6neBoM 3KBVlBaneHTe) B anpene 2006 rona, llleuieas A.H. TaK>Ke asnserca yypeAVITeneM 000 «Tpaan aKTIiIB» - TO(;1 caMo(;1 KOMnaHIiIIiI, B nonssy KOTOPO(;1 6blno BblHeceHO cYAe6Hoe peuieuae TeM xe Ap6V1Tpa>KHbIM CYAOM pecny6nlilKIiI Tarapcraa (r. Kasaus) nporas 000 «Flapdieanoa» (OAHO(;1 Vl3 YKpaAeHHbix POCCVI(;1CKli1X AOyepHVlX KOMnaHIiI(;1 cpoHAa Hermitage), HO roAOM cnycrs:

•

AHllOev. AneKceeB"'1.I naBJlOB - aABOKaT Ilaanoa A.A. npencrasnan VlHTepecbl IiICTlla 000 «Tlonera» B MOWeHHli1yeCKOM cYAe6HoM npouecce B Ap6Ii1Tpa>KHOM cYAe pecny6m1KIiI Tarapcras (r. Kasaas) nporus 000 «ct>VlHaHcoBble IiIHBeCTVlLlIiIIiI» (OAHO(;1 1113 AOyepHIiIX KOMnaHVI(;1 V1ct> Peuraa), OH xe, IOPIIICT naBnOB A.A., s:lK06bl npencraansn IiIHTepeCbl «OTBeTYIiIKa» 000 «PVln3HA» (OAHOII! 1i13 YKpaAeHHblX POCCIiIIIICKIiIX AOyepHIiIX KOMnaHVIVI cpoHAa Hermitage) B cYAe6Hbix cnyuiaaaax no IiICKY 3AO «Jloroc nrnoc». OH xe, IOPIiICT Flasnoa A.A., n03>Ke npencrasnan y>t<e IiIHTepecbl acrua 000 «Tpana aKTVlB» B MOWeHHli1l..jeCKOM cYAe6HoM npouecce B Ap6Ii1Tpa>KHOM CYAe pecny6nlilKVI Tarapcras (r. Kaaa-rs) nporas 000 «Ilaprpeuaoa» (euie OAHO(;1 YKpaAeHHo(;1 POCCVI(;1CKO(;1 AOyepHe(;1 KOMnaHVlIiI cpoHAa Hermitage);

•

reHHall"'v. H"'KOJlaeB"'lf nJlaKC"'H - nnaKcIIIH r.H., eAIIIHOnlll'-lHbl(;1 Yl..jpeAVITenb 000 «OnTIiIM-CepBIiIC», xoropoe BblABIiIHyno CPVlKTVlBHble cYAe6Hbie IiICKIiI npoTIIIB 000 «Cenes cexejoparaa» (OAHO(;1 1i13 AOyepHVlX KOMnaHVI(;1 V1ct> Pearas). OH xe, nnaKcVlH r.H., asnanca eAVlHCTBeHHblM yypeAIiITeneM iii reHepanbHblM AlilpeKTOpOM 000 «V1HcTap», xoropoe BblABIiIHyno CPIiIKTIiIBHble cYAe6Hbie IIICKVI nporas 000 «Panaun» (OAHOII! Vl3 YKpaAeHHbix POCCVI(;1CKIiIX AOl..jepHIiIX KOMnaHIII(;1 cpoHAa Hermitage) B Ap6Ii1Tpa>KHOM cYAe no r. Mocsse. OH xe, nnaKcliIH r.H., asnsncs TaK >Ke IlpeAceAaTeneM npaaneaas YHVlBepcanbHoro 6aHKa C6epe>KeHIII(;1 - 6aHKa, B KOTOPOM aKKYMynVlpoBanVicb ece AeHe>KHble cpencrsa OT MOWeHHIIIl..jeCKVlX B03BpaToB aanoroe, nOXVILlIeHHblX 1i13 61OA>KeTa POCCIiIIiI.

POJlb '" YlfacT",e &.14>HC N2 25 M N2 28 B OCYll\eCTBJleH"'''' HaJlOrOBOro MOWeHH"''"IeCTBa C AOl.lepH"'M'" KOMnaH"'stM'" &.14> PeHra3

Bckope nocne CPVlKTIiIBHblX cYAe6Hbix IiICKOB no-repuae KOMnaHliI1iI V1ct> Pesraa 6blnlll nepeperacrpapoaasu Vl3 CBOIiIX aanoroasrx IiIHcneKIlVl(;1 r. CMoneHcKa B V1ct>HC NQ 25 iii NQ 28 no r. Mocxae. nocne nepeperacrpauan AOyepHVlX KOMnaHIiI(;1 V1ct> Pesras B V1ct>HC NQ 25 iii NQ 28 npecrynuaxa nenana Tpe60BaHVle 0 B03BpaTe aanora Ha nplil6blnb Ha CyMMy 2.9 M"'JlJl",apAOB py6Jlev.. 3TIiI Tpe60BaHIiIs:I 6blnlil npa HSHbl K paccstorpeumo, paccaorpeuu VI acxope Hanorlil 6blnlil aoaspauieau 1113 POCCVI(;1CKO(;1 Ka3Hbi see TeMIiI >Ke V1ct>HC NQ 25 III NQ 28 no r. Mocxse.

V1MeHHO B 3TVI >Ke V1ct>HC NQ 25 iii NQ 28 rOA cnycrs 6blnlil nepeperacrpaposaaet nOXIiILl.IeHHble poccaacsne AOyepHlile KOMnaHliI1iI cj:>oHAa Hermitage nocne -iero ryAa 6blnli1 nOAaHbl Tpe60BaHIiIs:I 0 B03BpaTe uanoroa Ha CYMMY B 5.4 MlilnnVlapAoB py6ne(;11i13 61OA>KeTa POCCIiIIiI.

AeHe>KHble cpencrsa, nonyyeHHble AOyepHVlMIiI KOMnaHVls:lMIiI V1ct> Pesraa B peaynsrare MOWeHHlilyeCKOro B03BpaTa HanorOB, 6blnVl B KOHeYHOM VlTore nepe-racneuu Ha BHOBb orxpsrrue c-era B YHIiIBepcanbHoM 6aHKe C6epe>KeHVI(;1. KaK 6bln0 YKa3aHHo euuie, rOA cnYCTs:I IIIMeHHO B YHIiIBepcanbHoM 6aHKe C6epe>KeHVI(;1 npecrynaas rpynna orxpuna c-era Ans:l YKpaAeHHbix POCCIiI(;1CKVlX AOyepHVlX KOMnaHIiI(;1 cpoHAa Hermitage, iii IiIMeHHO B 3TOT 6aHK 6blnVl nepevacneau AeHe>KHble cpencraa, nonyyeHHble nocpencrsoa MOIJJeHHliIyeCKOrO B03BpaTa aanoroa.

KaK Bbls:lCHs:leTCs:I, Me>KAY YHli1BepCanbHbiM 6aHKoM C6epe>KeHIiI(;1 iii Ps:lAOM COTPYAHIiIKOB Peaeccasc Kanurana cyuiecraoaana AOBonbHO «peruore pa60Ylile OTHOWeHIIIs:I.

COTPYAH"''"IeCTBO YH"'BepCaJlbHOrO 6aHKa C6epe>KeH"'v. '" Peaeccauc Kan"'TaJl

V1ccne,QOBaHlile ps:l,Qa cY,Qe6Hblx MaTeplilanoB, nposeaeaaoe Hermitage, yxaasraaer Ha HanlilYlile YCTO(;1YiilBbIX, nonrocpoxaux patio-rax B3alilMooTHoweHIiIIII Me>KAY KnlOeBblM A.B. (BnaAenbueM YHIiIBepcanbHoro 6aHKa C6epe>KeHIIIIII) li1 Peaeccaac Karurran (sansncs IiIHBeCTlIIllVlOHHblM KOHcynbTaHTOM AOyepHIiIX KOMnaHIiI(;1 V1ct> Pearas), YHIiIBepcanbHbl(;1 6aHK C6epe>KeHIII(;1 6bln

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rnaBHblM KaHanOM neranasauaa ,QeHe>KHbIX cpe,QCTB, nonYlleHHblX npecTynHblM nyTeM OT MoweHH~lleCK~X B03spaTOB aanoroe ~ nepell~cneH~fI ~X nanee Ha 3arpaH~llHble (OCPcp-wopHble) c-era npecrynaoa rpynnu. KpOMe roro, B pOCC~VlCKOM cy,Qe y>t<e 6bln 3aCB~,QeTenbCTBOBaH n~llHblVi onsrr Krnoeaa A.B. B opraansauaa HanoroBblx B03BpaTOB. B llaCTHOCT~, Caraanax fe.n., 6bIBW~VI 3aMeCT~TeIlb reaepansaoro ,Q~peKTopa Renaissance Financial Products, ,QollepHeiil KOMnaH~~ Peseccaac Kanaran, B CBO~X CB~,QeTenbCK~X nosaaaaanx noscuan cY,Qy, -rro Peseccauc Karurran npasnexan Kmoesa A.B. B xasecree «xoncynemenme no eonooceu nenoeoeoeo sexonooemenscmee U ooeenuseuuu e3blCKaHUR U3nUWHe ynnalleHHblX nenoeoe e cyoe6HoM nopRoKe».6

III. nOCIIE,QYIO~~E nPEAnOIlArAEMblE MOWEHHW-4ECTBA no B03BPATY HAIlorOB ~3 POCC~IIICKoro 6IOA>KETA C Y~ACT~EM YH~BEPCAIlbHoro 6AHKA C6EPE>KEH~1II

B nononueuae K MoweHH~lleCK~M B03BpaTaM aanoros, opraH~30BaHHblM npOT~B pOCC~VlCK~X no-iepaax KOMnaH~VI cpoH,Qa Hermitage ~ B OTHoweH~~ ,QollepH~x KOMnaH~VI V1<l> Pesraa, KOMnaH~~ Hermitage TaK>Ke crane ~3BeCTHO 0, no KpaVlHeVi Mepe, euie BOCbMIII esmnarax 3Hall~TenbHblX CyMM ~3 poccaackoro 61O,Q>KeTa B YH~BepcanbHblVi 5aHK C6epe>KeH~iiI. Paccnenoaaaae Hermitage nOKa3aIlO, -rro ew.e B cOBOKynHocTIil OK0I10 3 MIIII1I1l11apAoB py6I1eH 6blnVl nepevacnesu ~3 pocc~VlcKoiil Ka3Hbi BOCbM~ pa3n~llHblM ,Qep>KaTenflM ClleTOB B YH~BepcanbHoM 5aHKe C6epe>KeH~iiI, Hall~Hafl c 2006 rona, B llaCTHOCT~:

1. Ha ever NQ 40702 810 7 000 000 00229 6blno nepe-uicneuo 156 854 023 py6neVi aa nepaor; c 14 no 24 HOfl6pfl 2006 rona:

2. Ha cser NQ 40702 810 6 000 000 00088 6blno nepe-racneso 172 294 571 py6neVi 23 HOfl6pfl 2006 rona:

3. Ha ever NQ 40702 810 6 000 000 00086 6blnO nepe-racneac 418 718 051 py6neVi B nepaon C 23 HOfl6pfl no 22 ,QeKa6pfl 2006 rona:

4. Ha c-er NQ 40702 810 5 000 000 00092 6blno nepevacneso 55 053 837 py6neVi aa nepaon c 30 H0516p51 no 21 AeKa6pfl 2006 rona:

5. Ha C4eT NQ 40702 810 4 000 000 00215 6blnO nepevacneuo 411 040 741 py6neVi sa nepaon c 21 ,QeKa6pfl 2006 rona no 27 anpens 2007 rona:

6. Ha C4eT NQ 40702 810 2 000 000 00295 6blnO nepevacneso 1 021 950 170 py6neVi aa nepaozi C 10 ,QeKa6pfl 2007 rona no 24 anpens 2008 rona:

7. Ha C4eT NQ 40702 810 2 000 000 00211 6blnO nepe-racneuo 178761 528 py6neVl3a nepaon C 28 MapTa no 26 ,QeKa6pfl 2007 rona:

8. Ha C4eT NQ 40702810000000000356 6blno nepexacneao 570 724 487 py6neVl3a nepaon C 26 ,QeKa6pfl 2007 rona no 24 anpens 2008 rona,

(6onee AeTanbHble CBeAeH~fI np~BeAeHbl H~>Ke B np~nO>KeH~~ 1).

C Y4eToM TOVI KnlO4eBOVI poria, KOTOPYIO curpan YH~BepcanbHblVi DaHK C6epmKeH~VI B arpepax C MoweHH~4eCK~M B03BpaToM paHee ynna4eHHbix HanoroB, opraaasoaaaaux nporas pOCCVlVlCK~X A04epH~x KOMnaH~Vi cpoHAa Hermitage, ~ B OTHoweH~~ 6bIBW~X A04epH~x KOMnaH~Vi V1<l> Pearas - B03HVlKaeT 3aKoHHblVi sonpoc: MornVl n~ 3T~ 3Ha4V1TeIlbHble asmnaru ~3 poccaacxoro 61OA>KeTa B YHVlBepcanbHblVi 5aHK C6epe>KeH~VI 6blTb 48CTblO APyr~x rtpecrynaux cxeu, CBfl3aHHbiX c MoweHH~4eCK~X B03BpaToM pauee Yllna4eHHbix aanoroe. C Yl.feTOM pasvepa xanarana 6aHKa ~ roro cpaKTa, -rro 6aHK He Ben npaKT~4eCKVI H~KaKOVI 3aKOHHoiil 6aHKOBCKOVI Ae51TenbHOCT~,

6 ITpl1rOBOp no yrOJIOBHOMY .neJIY NQ 1-215/06 OT 12 IDOJUI 2006 r. B OTHOllleHl111 xanienas aKl(Hii Ml1XaiiJIOBCKOro roxa

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12

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