The auditor of the financial reporting prepared according to the Russian laws is CJSC “HLB Vneshaudit”.

The executive body of IDGC of North-West holds a planned audit check of the financial (accounting) reports prepared according to the Russian laws.

The auditor checks the reporting of the united company for the first half of the year 2009. Before this, auditors worked at IDGC of North-West branches.

According to the decision of the IDGC of North-West's annual General Meeting of Shareholders (Minutes No.2 as of 10.06.2009), CJSC “HLB Vneshaudit” (Moscow) was approved as the auditor of the IDGC of North-West's 2009 accounting reports prepared according to the Russian laws on accounting.