JSC "SPECIAL ECONOMIC ZONE ”SAINT-PETERSBURG ” of the Russian Federation 2017 JSC "SPECIAL ECONOMIC ZONE ”SAINT-PETERSBURG ” 2017

Geographical Presence About the company Geographical Presence 6 technology-innovative Special Economic Zones “Saint Petersburg” SEZ Saint Petersburg 129 Ha Industry specialization of Special Economic Zones in Russia and extensive geographical presence allow the residents choosing an attractive platform for the implementation of their projects “Dubna” SEZ Moscow region 187 Ha “Istok” SEZ Fryazino 60 Ha Territories in the largest scientific and educational centers which have rich sci- entific traditions and recog- nized research schools Dubna Neva bay Saint Petersburg Ivankovo reservoir “Murmansk” Great opportunities for in- novative business develop- ment “Saint Petersburg” SEZ “Moglino” Pskov region Zelenograd Great Volga The production of high technology products and their further introduction on the Russian and international markets SEZ SEZ “Dubna”, “Zelenograd” Moscow “Lyudinovo” “Tomsk” SEZ Tomsk region 207 Ha Kaluga region “Zelenograd” SEZ Moscow 146 Ha “Lipetsk” As well as “Innopolis” 9 10 1 “Ulyanovsk-Vostochny” Republic of Tatarstan tourist- recreational Special Economic Zones “Alabuga” Republic of Tatarstan “Tolyatti” Samara region Tomsk “Astrakhan” “Titanium Valley” Sverdlovsk region industrial- production Special Economic Zones SEZ Kazan Tomsk “Innopolis” SEZ Republic of Tatarstan 294Ha “Turquoise Katun” seaport Special Economic Zones Innopolis “Baikal Harbour” Republic of Buryatia “Gate of Baikal” Irkutsk region "Vladivostok”

Advantages for investors About the company Advantages for investors 1 2 3 Simplified interaction with government regulators The infrastructure, created at the expense of the state budget Customs privileges 4 5 Accelerated depreciation Tax preferences

Special Economic Zones in Saint Petersburg SEZ in Saint Petersburg Special Economic Zones in Saint Petersburg Western high-speed diameter connects in the shortest way North and South of the cosmopolitan city with five million citizens St. Petersburg is the largest transport hub in the Baltic region. Favorable geopolitical position. Strategic European and international air, land, sea routes converge in the city on the Neva. KAD KAD ZSD 110,41 Ha KAD “Novoorlovskaya” Kronstadt “Big port Saint Petersburg” >10% of export sea cargo transportation in Russia 50% of import sea cargo transportation in Russia Finland railway station MarineFacade Centre of the city Ladoga railway station Moscow railway station Vitebsk railway station Baltic railway station Pulkovo Airport is in the top five largest airports in Russia Peterhof 18,99Ha KAD “Noydorf” Strelna PulkovoAirport KAD

Performance indicators Work of SEZ Performance indicators Investment of 42 residents : 38,4 billion rub ($640 million) - total claimed investment; 27,78billion rub ($463 million) - implemented investment. Jobs: 8 287 pcs – planned; 2 498 pcs – provided. Revenue of the residents : 32,63billion rub ($544 million) Taxes paid by the residents: 7,8 billion rub ($130 million), incl.: 3,7 billion rub ($62 million) - to the federal budget; 3,2 billion rub ($53 million) - to the regional budget .

9 100 W/m «B+» 173 46 14 975 Territory “Noydorf” 1 2 2 3 8 600 SEZ in Saint Petersburg Territory “Noydorf” The Noydorf is situated in the Strelna village. Its territory is completely equipped with engineering machinery, and all the land plots have already been leased to residents Saint Petersburg Territory planning, infrastructure Utility systems Administrative-business centre 2 checkpoints Neva bay Road infrastructure Gas boiler with capacity of 18 MW Customs checkpoint ”Noydorf” Surface and underground parking Public-business zone of the administrative business centre Administrative-business centre conference hall with simultaneous translation system negotiation rooms cafés for renters telecommunication data processing centre office rent Grade Number of Stories Power Capacity 9 100 W/m «B+» 2 Data processing centre: Ready virtual infrastructure (IaaS) for tenants Channels for direct data transfer from the biggest operators in the region Round-the-clock monitoring and technical assistance Area (m2) Number of Parking Places 14 975 173 46 Surface Parking total Underground Parking Data Processing Centre Services: 1 2 for lease 8 600 Equipment placement Equipment rental 3 Virtual IT-infrastructure rental

Territory “Novoorlovskaya” SEZ in Saint Petersburg Territory “Novoorlovskaya” With funds of the Federal budget the territory is being fully equipped with the objects of engineering, transport and customs infrastructure involving the formation of administrative-business and industrial-experimental areas Novoorlovskaya Territory planning, infrastructure Saint Petersburg Check-points Industrial-experimental area: 30 construction sites for facilities of the resident companies Technology transfer centre Neva bay Administrative-business centre Road infrastructure Innovation centres Technology Transfer Centre Centre Infrastructure Security Improvement Services telephony, internet from several providers, renting of IT infrastructure landscaping Grade Number of Stories Power Capacity video surveillance 9 waiting area for visitors «B+» 100 W/m2 round-the-clock check point round-the-clock access of the renter staff space rent on the surface parking security alarm Area(m2) Number of Parking Places negotiation rooms 15 601 170 access control system offices in finished condition total Surface Parking cafés/restaurants fire safety alert system supply and exhaust ventilation system for lease 3 540 professional office cleaning centralized air conditioning system offices for rent Wi-Fi area

25% Land plot leasing ≈30% Land Plot Work of SEZ Land plot leasing is carried out according to the signed Agreement on the implementation of technology-innovative activities with the SEZ residents Land Plot Cadastral value / the amount of charge for the purchase of the land plot (mln roubles) The cost of land lease (1 hectare), roubles/year* Maximum amount of lease payment for land plots — 2% of cadastral value each year** 598024 29,9 Cadastral value “Noydorf” “Novoorlovskaya” 418630 358825 334494 Amount of charge for the purchase of the land plot 299021 16,7 239217 200696 234145 167247 7,5 133797 4,2 25% of cadastral value “Noydorf” “Novoorlovskaya” 1th year 2th year 3th year 4th year 5th year Max. amount of charge Engineering support of the land plot The amount of engineering resources available to the residents is determined by the Expert Committee and prescribed in the Agreement on the implementation of technology-innovative activities Tariffs on resources provided by SEZ in Saint Petersburg in 2016 36,34 Tariffs on the territory of SEZ (first six months) 1470,6 29,84 1500 92,51 23,13 Extra amount of the necessary engineering resources would be available to the resident under special agreements 1209,68 Tariffs on the territory of SEZ (last six months) 35,03 Data on electricity supply prices are published on suppliers’ websites: сайтах поставщиков: www.pesc.ru, www.ruses.ru 30,4 ≈30% Investment saving in the creation of scientific-production base Average tariff in Russia Heat supply Roubles/Gcal Water supply Roubles/m2 Water disposal Roubles/m2 Electricity supply

25% Land plot leasing ≈30% Land Plot Work of SEZ Land plot leasing is carried out according to the signed Agreement on the implementation of technology-innovative activities with the SEZ residents Land Plot Cadastral value / the amount of charge for the purchase of the land plot (thousand dollars) The cost of land lease (1 hectare), dollars/year Maximum amount of lease payment for land plots — 2% of cadastral value each year 9967 498,3 Cadastral value “Noydorf” “Novoorlovskaya” 6977 5980 5575 Amount of charge for the purchase of the land plot 4984 278,3 3987 3345 3902 2787 125 2230 70 25% of cadastral value “Noydorf” “Novoorlovskaya” 1th year 2th year 3th year 4th year 5th year Max. amount of charge Engineering support of the land plot The amount of engineering resources available to the residents is determined by the Expert Committee and prescribed in the Agreement on the implementation of technology-innovative activities Tariffs on resources provided by SEZ in Saint Petersburg in 2016 0,6 Tariffs on the territory of SEZ (first six months) 0,49 25 24,51 1,54 0,38 Extra amount of the necessary engineering resources would be available to the resident under special agreements 20,16 Tariffs on the territory of SEZ (last six months) 0,58 Data on electricity supply prices are published on suppliers’ websites: сайтах поставщиков: www.pesc.ru, www.ruses.ru 0,5 ≈30% Investment saving in the creation of scientific-production base Average tariff in Russia Heat supply dollars/Gcal Water supply dollars/m2 Water disposal dollars/m2 Electricity supply

Work of SEZ Customs Regime The customs procedure of the Free Customs Zone is applied on the territory of the technology-innovative SEZ Conditions of the Free Customs Zone procedure Termination of the customs procedure Exempt Payable If Free Customs procedure is valid Import Export Re-export Foreign goods Goods of the EEU Custom fees VAT (export duty is low or zero) (refundable) Excise duty Non-tariff regulatory measures are not applied Prohibitions and restrictions are not applied Other

Tax Regime 30 14 21 28 — All the SEZ residents are provided Work of SEZ Tax Regime All the SEZ residents are provided with benefits guaranteed by legislation Amount of Tax Benefits Insurance fee rates (%) Tax on General conditions SEZ Term Fund General conditions SEZ till 31.12.2017 2018 2019 20% 15.5% For the entire period of SEZ existence 22 20 13.5% — 13 Till 01.01.2018 8 рrofit pension During 10 years starting from the month which follows the month of the registration of the specified property federal CHI 5.1 4 5.1 5.1 0% property 2.2% Land tax for 5 years from the month of occurrence of ownership for each plot 0% 2.9 2 2.9 2.9 land social insurance 1.5% 10 — 150 roubles 0 roubles Tax on vehicles for a period of 5 years from the date of registration of transport transport (per 1 horse power) 30 14 21 28

Procedure for acquiring residency status Work of SEZ Procedure for acquiring residency status 1 2 3 Submission of application and set of documents to “SEZ” JSC Application consideration by Expert Committee of the SEZ Decision of the SEZ Expert Committee on the registration of the applicant as the SEZ resident Annexes to the application: Persons who can become residents: No later than ten working days from the date of receipt of documents 1 a copy of the State Registration Certificate individual entrepreneur Application day Maximum waiting time 2 business entity (except unitary enterprise) registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the SEZ is situated a copy of the Tax Registration Certificate copies of constituent documents 15 working days business plan

Contacts “Special Economic Zones”, JSC Branch Committee for Industrial in Saint Petersburg Committee for Industrial Policy and Innovation of Saint Petersburg 34A, Svyazi str., Strelna village, Saint Petersburg City, Russia, 198515 16, Voznesensky Ave, Saint Petersburg, Russia, 190000 Tel. +7 (812) 380-49-29 Fax +7 (812) 380-49-39 www.russez.ru www.facebook.com/RUSSEZSPb instagram.com/oezspb/ Tel. +7 (812) 315-51-52 www.cppi.gov.spb.ru