The explanatory note to the accounting report of the open joint-stock company "Sibirtelecom" for 2002 (стр. 12 )

(** - Main and associated companies for the years 2002 and 2001 respectively

8.5 Income tax and other similar payments

Table 27

Name of index	2002	2001
	For the reporting period (*	With associated companies (**	With associated companies (**
1	2	3	4
Income tax ***	150,257	388,518	459,994
Fines payable to the budget	2,027	18,708	44,165
Fines payable to non-budget funds	351	2,884	3,019
Other	675	32,067	166
TOTAL (page 150 f.2):	153,310	442,177	507,344

(* - Main organization for the period from 01.01.2002 to 31.12.2002 plus associated companies from the re-organization period to 31.12.2002

(** - Main and associated companies for the years 2002 and 2001 respectively

*** - Including income tax payable during the transition period

8.6 Emergency incomes and payments

Structure of emergency incomes

Table 28

Name of index	2002	2001
	For the reporting period (*	With associated companies (**	With associated companies (**
1	2	3	4
Insurance refunds receivable	6	6
Value of assets left over after writing off
Other emergency incomes	167	281	1151
TOTAL (page 170 f.2):	173	287	1151

(* - Main organization for the period from 01.01.2002 to 31.12.2002 plus associated companies from the re-organization period to 31.12.2002

(** - Main and associated companies for the years 2002 and 2001 respectively

Structure of emergency payments

Table 29

Name of index	2002	2001
	For the reporting period (*	With associated companies (**	With associated companies (**
1	2	3	4
Value of lost assets
Losses due to writing-off of worn-and-torn main assets as a result of Acts of God		189	311
Other emergency payments	40	354	67
TOTAL (page 180 f.2):	40	543	378

(* - Main organization for the period from 01.01.2002 to 31.12.2002 plus associated companies from the re-organization period to 31.12.2002

(** - Main and associated companies for the years 2002 and 2001 respectively

9. PROFIT PER SINGLE SHARE

Base profit (loss) per single share is defined as the relation of base profit (loss) for the year ending on December 31, 1002 to average number of simple shares in circulation at the end of reporting period.

Base profit (loss) for the year 2002 is defined in accordance with Decree of Ministry of Finances of the Russian Federation # 29н of 21.03.00. Base profit per 1 share in the year 2002 is calculated at 0.0355717 rubles.

10. TERMINATION OF ACTIVITIES

“Sibirtelecom” did not terminate any of its activities in 2002.

11. AFFILIATED PERSONS

In accordance with the Law of the Russian Federation #948-I of March 22, 1991 “On Competition and Limitation of Monopolistic Activities at Trade Markets”, “...affiliated persons are individual and legal bodies that can affect activities of legal and (or) individual entities that are involved in entrepreneur activities.” Operations with affiliated persons include, but are not limited to, purchase and sales of commodities, labor, services (including contractual work with payment in kind); purchase and sales of main assets and property; rent of property and lease thereof; provision of results of research-and-design and experimental works; financial operations including provision of loans and participation in statute (joint) capitals of other organizations; provision and obtaining of guarantees and deposits; other operations.)

In the course of its financial and production activities Open Joint-Stock Society “Sibirtelecom” has performed operations with organizations that are affiliated entities. Affiliated to the Society are the following individuals and legal entities:

I. Affiliated individuals

Members of the Board of Directors and governing bodies of the Society

Georgy Alexeevich Romsky

Place of residence: 42, 4 Sergiya Radonezhskogo St., Moscow.

Chairman of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: none.

Share in the daughter/dependant societies of the eminent: none.

Alexander Arkadievich Yermolich

Place of residence: 23, 24 Svetly settlement, Noginsky region, the Moscow Oblast.

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: none.

Share in the daughter/dependant societies of the eminent: none.

Anatoly Ivanovich Nikoulin

Place of residence: 9, 23a Romanova Street, Novosibirsk

a) General Director, JSC “Sibirtelecom”; b) member of the Board of Directors; c) Chairman of Governing Board;

Date of empowerment (election): a) contract with General Director of August 31, 2001, based on the decision of General Assembly of share-holders (Protocol # 1 of May 25, 2001); elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002); c) structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.104%.

Share in the daughter/dependant societies of the eminent: none.

Alexander Andreyevich Sheifer

Place of residence: 19, 1 Yermaka Street, Novosibirsk

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: 0.065%

Share in the daughter/dependant societies of the eminent: none.

Vadim Yurievich Baldenkov

Place of residence: 153, 11/7 Prospect Cultury, St. Petersburg

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: none

Share in the daughter/dependant societies of the eminent: none.

Yury Vladimirovich Bovkun

Place of residence: 36, 31 Zolotodolinskaya Street, Novosibirsk

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: 0.0039%

Share in the daughter/dependant societies of the eminent: none.

Alexander Vladimirovich Lopatin

Place of residence: 107, 14/1 Gerasima Kurina Street, Moscow

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: none

Share in the daughter/dependant societies of the eminent: none.

Valery Panteleevich Bakalov

Place of residence: 14, 34 Morskoy Prospect, Novosibirsk

Member of the Board of Directors

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.)

Share in the statute capital of the eminent: 0.0008%

Share in the daughter/dependant societies of the eminent: none.

Vassily Fedorovich Pashkovsky

Place of residence: 15, 23a Romanova Street, Novosibirsk

a) Member of the Board of Directors; b) member of the Governing Board

Date of empowerment (election): elected into the Board of Directors on June 07, 2002 (Protocol of the annual General Assembly of share-holders #1 of 07.06.2002.).

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.076%

Share in the daughter/dependant societies of the eminent: “NGTS-Page” – 6.36%.

Boris Veniaminovich Veselykh

Place of residence: 28, 7 Revolyutsii Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.029%

Share in the daughter/dependant societies of the eminent: none.

Valery Konstantinovich Bashkov

Place of residence: 11, 37 Serebrennikovskaya Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.0001%

Share in the daughter/dependant societies of the eminent: none.

Vladimir Viktorovich Nozdrin

Place of residence: 67, 18 Oktyabrskaya Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.037%

Share in the daughter/dependant societies of the eminent: “NGTS-Page” – 5.45%

Gennady Nikitich Bayev

Place of residence: 2, 22a Sovetskaya Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.0173%

Share in the daughter/dependant societies of the eminent: none.

Nina Ivanovna Kiritchek

Place of residence: 8, 51 Gorkogo Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.034%

Share in the daughter/dependant societies of the eminent: none.

Ivan Vitalievich Dadykin

Place of residence: 69, 28/1 Stanislavskogo Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.002%

Share in the daughter/dependant societies of the eminent: none.

Yelena Alexeevna Troyan

Place of residence: 31, 46 Sibirskaya Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: none

Share in the daughter/dependant societies of the eminent: none.

Vitaly Sergeevich Verbitzky

Place of residence: 56, 9 Demakova Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.0395%

Share in the daughter/dependant societies of the eminent: none.

Viktor Vassilievich Stolyarov

Place of residence: 56, 1a Sofiyskaya Street, Novosibirsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.0001%

Share in the daughter/dependant societies of the eminent: “NGTS-Page” – 5.45%

Yury Dmitrievich Tyutnev

Place of residence: 4, 104 Vostochnaya Street, Tatarsk

Member of the Governing Board

Structure of the Governing Board approved by Protocol #5 of the Board of Directors of 29.08.02.

Share in the statute capital of the eminent: 0.0001%

Share in the daughter/dependant societies of the eminent: “NGTS-Page” – 5.45%

II. Affiliated bodies – organizations

A) Organizations that have their share in the statutes capital of the eminent

Open Joint-Stock Company “Investment Company for Communication”

Location: Building 2, 55 Plyuschikha Street, Moscow

Postal address: Building 2, 55 Plyuschikha Street, Moscow

Share of the eminent in the statute capital of this entity: none

Share of this entity in the statute capital of the eminent: 38.23%

Basis: protocol #1 of the General Assembly of shareholders of 12.11.1996

A-1) Organizations having lateral control over the eminent (i. e. belonging to the same group of entities as the Society)

Russian Federation

In the person of Ministry for Property Relations of the Russian Federation

Location: 9 Nikolsky Pereulok, Moscow

Postal address: 9 Nikolsky Pereulok, Moscow

Share of the eminent in the statute capital of this entity: none

Share of this entity in the statute capital of the eminent: 50% + 1 share in the statutes capital of JSC “Investment Company for Communication”

In the person of the Russian Fund of Federal Property

Location: 9 Leninsky Prospect, Moscow

Postal address: 9 Leninsky Prospect, Moscow

Share of the eminent in the statute capital of this entity: none

Share of this entity in the statute capital of the eminent: 25% + 2 shares in the statutes capital of JSC “Investment Company for Communication”

B) Organizations in the statutes capital of which the eminent has its share

Open Joint-Stock Company “Digital Network and Telecommunication Systems of the Novosibirsk Region”

Location: 17 Krasny Prospect, Novosibirsk

Postal address: 17 Krasny Prospect, Novosibirsk

Share of the eminent in the statute capital of this entity: 30%

Share of this entity in the statute capital of the eminent: none

Basis: Protocol #1 of 20.10.95. Decision of the General Assembly of shareholders #19/1 of 16.12.97.

“TeleRoss-Novosibirsk” Ltd

Location: 12 Lenina Street, Novosibirsk

Postal address: 12 Lenina Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 50%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement of 9.08.1994

“Siberian Cellular Systems - 900” Ltd

Location: 35 Oktyabrskaya Street, Novosibirsk

Postal address: Office 571, 31 2nd Souyuza Molodezhi Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 30%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement on creation of “SCS-900” Ltd of 3.10.1996

Agreement on association with OJSC “NGTS” of 22.06.2000

“Novosibirsk Cellular Communication - 450” Ltd

Location: 18 Ordzhonikidze Street, Novosibirsk

Postal address: 30 Kamenskaya Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 50%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement on creation of “NCC-4500” of 12.11.1996

“Region – Set (Network)” Ltd

Location: 12 Dobrolyubova Street, Novosibirsk

Postal address: 12 Dobrolyubova Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 66%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement on creation of “Region-Set” Ltd of 18.06.1997

Agreement on association with OJSC “NGTS” of 22.06.2000

“Sibton” Ltd

Location: Building 1, 37 Ordzhonikidze Street, Novosibirsk

Postal address: 29 Vatutina Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 21.80%

Share of this entity in the statute capital of the eminent: none

Basis: Statutes agreement of “Sibton” Ltd of 30.01.1995

“Novocom” Ltd

Location: Office 304a,86 Kirova Street, Novosibirsk

Postal address: 1 Trudovaya Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 51%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement on association with OJSC “NGTS” of 22.06.2000

OJSC “NGTS – Page”

Location: 15/3 Vystavochnaya Street, Novosibirsk

Postal address: 22 Sibiryakov-Gvardeitzev Street, Novosibirsk

Share of the eminent in the statute capital of this entity: 72.7%

Share of this entity in the statute capital of the eminent: none

Basis: Agreement on association with OJSC “NGTS” of 22.06.2000

“SvyazInvest-Media-Sibir” Ltd

Location: 53 Gorkogo Street, Novosibirsk

Postal address: Office 404, 28 Krasny Prospect, Novosibirsk

Share of the eminent in the statute capital of this entity: 25.01%

Share of this entity in the statute capital of the eminent: none

Basis: Statutes agreement of 25.06.01.

“South-Siberian Cellular Communication” Ltd.

Location: 13 Severo-Zapadnaya Street, Barnaul

Postal address: 21 Stroitelei Street, Barnaul

Share of the eminent in the statute capital of this entity: 55%

Share of this entity in the statute capital of the eminent: none

Basis: agreement on association with OJSC “Altaitelecom” of 21.12.01

“Altai Telecommunication Company” Ltd.

Location: 54B Lenina Street, Barnaul

Postal address: 54B Lenina Street, Barnaul

Share of the eminent in the statute capital of this entity: 100%

Share of this entity in the statute capital of the eminent: none

Basis: agreement on association with OJSC “Altaitelecom” of 21.12.01

“Altai Investment Company” Ltd.

Location: 74 Internatzionalnaya Street, Barnaul

Postal address: 6A Kalinina Prospect, Barnaul

Share of the eminent in the statute capital of this entity: 62.50%

Share of this entity in the statute capital of the eminent: none

Basis: agreement on association with OJSC “Altaitelecom” of 21.12.01

Telephone Company “TAKO” Ltd.

Location: 69 Energetikov Settlement, Omsk

Postal address: 69 Energetikov Settlement, Omsk

Share of the eminent in the statute capital of this entity: 66.60%

Share of this entity in the statute capital of the eminent: none

Basis: agreement on association with OJSC “Electrosvyaz” of the Omsk Region of 21.12.01