1. CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM R International Currency Corporate Cards FEATURES OF AMEX CORPORATE CREDIT CARDS

2. 2 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Agenda Introductions Introductions Overview of Card products (Corporate cards/BTA) Overview of Card products (Corporate cards/BTA) Main principals of value proposition (joint features of both products) Main principals of value proposition (joint features of both products)

3. 3 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM FINANCE CREDIT MANAGEMENT INFORMATION EMPLOYEE BENEFITS We configure our value proposition around clients’ expense management objectives. Complete solution to cover T&E costs and protect employees One Process, One Card Provider, One Relationship

4. 4 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM American Express Expense Management Solution  Provision of a unique payment vehicle for employees offering comfort, security and service  Consolidation of your company’s (T&E) Travel & Expense spend (local and worldwide), adding the analysis and expertise to provide actionable management information to:  improve management and control of T&E budgets  increase buying power to negotiate better deals  Streamline all T&E processes and decrease indirect hidden costs

5. 5 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Corporation benefits  Complete solution to cover T&E costs and protect employees  Increase Cash flow - up to 55 days interest free  No pre-payment  Greater financial control by tracking approved business expenses - Globally  Daily or monthly electronic data feeds down loaded into your expense system providing process savings (time and resource) in managing your expense and reimbursement processes  A comprehensive range of Management Information Reports available on-line via @Work portal  $ or € billing currencies  Consistent with card programmes provided in USA and all EMEA markets One Process, One Card Provider, One Relationship

6. 6 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM @WORK Management Information - Key Reports Information you needWhat our report providesHow this helps your company Report Name & Number One line billing summary of each Cardmember within the company Provides a one line summary for each active Cardmember This allows you to review and monitor the charge and payment activity of each employee. Financial Summary of Active Card. Report 1323/2485 Cardmember Statements Provides an A4 statement of account for each individual Cardmember and details all transactions that have been processed to the account within the last month This allows the administrator to view individual Cardmember statements and to print them for the Cardmember if they need an extra copy. Card Account Activity. Report 1403/2489 Top supplier ReportProvides a summary of expenditure incurred in major supplier chains sorted in descending billed volume within a current period an don a year-to-date basis This allows you to view your top suppliers and your year-to-date spend with them. This will aid your ability to optimise deals. Top Supplier Chain Report (0-999 Suppliers by Industry). Report 3567/3568

7. 7 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Reimbursement to employees Payment to American Express Example of process streamlining: Our solutions enable you to streamline expense management processes Accounting Monthly Cardmember Statement Express Cash Air / Rail Tickets Car Rental Hotel / Conferences/ meetings Taxi Garage Restaurant Telecomms Petrol Business Travel Account (BTA) IBCS IBIS

8. 8 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Product features and employee benefits No pre-set limit of credit USD or € billingcurrencies Express Cash € /$ 500 every 14 days€./ $1000 every 7 days Global Assist/24 Hour Emergency Card Replace View statements online www.americanexpress.com/icc Door to Door Travel Accident and Inconvenience Insurance Benefits Travel Accident : €/$350,000 Flight Delay: €/$150 Delayed Luggage: €/$150 Lost Luggage: €/$750 Missed Connection: €/$150 Travel Accident : € /$400,000 Flight Delay : €/$250 Delayed Luggage : €/$250 Lost Luggage : €/$850 Missed Connection : €/$250 Membership Rewards - Free enrolment for first year Priority Pass - Free enrolment Corporate Green CardCorporate Gold Card

9. 9 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Product features and employee benefits  Earn Membership Rewards for virtually every euro or dollar spent  Access other programmes by exchanging points with partners such as Hilton, Hertz, Intercontinental, Air France/ KLM and more.  Free enrollment into Priority Pass airport lounge access programme (Gold Card only) Employee Rewards for all card spend Benefit One of the best corporate rewards programmes TRAVEL INSURANCE GLOBAL ASSIST

10. 10 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM 1.Individually Billed / Individually Settled (IB/IS) Cardholder statements describing transaction details are sent to individual home or office address (also available via secure website). Employee is responsible for settling direct with American Express. BENEFITS: Employee is responsible for on-time payment for expenses; helps to manage big amount of cards 2.Individually Billed / Centrally Settled (IB/CS) Cardholder statements describing transaction details are sent to individual home or office address. At the same time, a consolidated report (1605) summarising the charges is sent to the central contact person within the company (see sample) BENEFITS: This is ideal if you want your employees to be accountable for their business expense, but not for payment. Less option to be blocked due to individual non-compliance or late payment. 3.Centrally Billed / Centrally Settled (CB/CS) A single statement including expense summary and transaction details is sent to one central contact person within the company to reconcile and authorise payment. BENEFITS:This is ideal for small numbers of cards, which can easily be controlled by a central contact, or for employees travelling constantly and unable to action their expenses in a timely manner Company can choose to have some employees on IB/IS, IB/CS, and some on CB/CS. Statement Options

11. 11 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Joint & Several with Waiver Cardholder is liable when: 1.Cardholder spending is personal 2.Cardholder spending is business related and has been reimbursed 3.Cardholder spend occurred after Amex has been notified of termination of employment or withdrawal of eligibility Company is liable when: 1.Cardholder spending is business related and has not been reimbursed 2.Cardholder spend including personal spend incurred after termination of employment or withdrawal of eligibility, but before Ames has been notified. Standard Payment Options:  International Wire Transfer to an American Express account in Frankfurt (€) or New York ($)  Euro or Dollar cheque Liability

12. 12 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM AMEX Corporate Cards Program Set up Major Steps* (more details available additionally)  Sign contract with American Express, Russia  Complete Corporate Master Agreement for corporate account set up  Send this Pack to AMEX Russia at Usacheva str, 33/1, Attn: Corporate Cards  AMEX notifies you about new Corporate Account number  Complete Individual Application form for the employees, eligible for the cards, sign by authorized Manager of the company.  Send Individual Application form for the employees with attached copy of Foreign passport (1 st page) by fax at +7 495 933-6635.  Employee receives the card by DHL at his office address.  Employees should register on-line to view their statements in the Internet www.americanexpress.com/icc

13. 13 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM AMEX ICC/GCG Support for Customers in Russia  AMEX Customer Service at +7 495 933-6636  AMEX GLOBAL Customer Service at +44 1273 868900  AMEX RUSSIA Account Relationship team based in Moscow Alissa Bourak Office:+7 (495) 933-8400, ext 104 Mobile:+7 (916) 130-5236 E-mail: alissa.a.bourak@aexp.comalissa.a.bourak@aexp.com Anna Smirnova Office: +7 (495) 933-84-00 (ext. 348) Mobile: +7(916) 452-21-34 E-mail: anna.y.smirnova@aexp.comanna.y.smirnova@aexp.com  Business Development Manager ICC/GCG Russia and CIS Andrey Chechin Office:+7 (495) 933-8400, ext 212 Mobile:+7 (916) 960-1372 E-mail: andrey.o.chechin@aexp.comandrey.o.chechin@aexp.com

14. CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM R International Currency Corporate Cards Business Travel Account (specifics)

15. 15 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Suppliers (American Express merchants) i.e. Airlines, Travel Agent Client Process Map of Travel Manager Lodge Card Account 1.Client requests travel agency/supplier to charge transactions to the ATA providing account details 2.Travel agent/ supplier provides invoices as normal. 3.American Express settles with the supplier or Travel Agent within 3 - 5 days. 4.American Express bills client with one monthly statement. 5.Client settles with American Express on a monthly basis within 28 days. 1 2 3 4 5

16. 16 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Business Travel Account / Lodge Card A departmental/lodge account that provides companies with the capability to centrally charge air spend, enabling better control of expenditure. Note: to comply with local conditions plastic must be issued in the name of the person who will be responsible for settlement of the BTA. Useful for contractors / employees who are not eligible for an individual Card. Ideal for volume of air transactions. Electronic billing file to Travel Agent is required for large volume transactions Please note: this is not a true BTA/EBTA - for example, there will not be the option of choosing different statement options with a choice of reference fields. Product Features:  Application process – Corporate Account has a BTA tick box (separate form in progress)  Full Company Liability  Centrally Billed, Centrally Settled only  No pre-set spending limit

17. 17 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM BTA / Lodge Card Reconciliation: With a single departmental/lodge card the monthly statement captures merchant data and charge value, hence the level of transaction detail is determined by the merchant data submitted to Amex – International carriers provide rich data, however, domestic & low cost carriers do not. Please note: if low cost airlines are used, or travel agent acts as the merchant, reconciliation of the central statement may be difficult, because important data such as traveller name may be missing. One solution is to match travel invoices against the ticket number. Consistent Minimum Statement Data*:  Merchant Name i.e. Airline, Travel Agent  Charge Value  Ticket Number*  Date of charge  Traveller Name & routing – depends on airline submission to Amex * (depends on merchant reporting)

18. 18 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Comparison of Data Richness and Reconciliation Process True EBTA: Card + Travel data feed 100% client data capture - Incl. Traveller Name - Date of Travel - Routing Ability to capture 2 reference fields -Cost Centre -Employee ID Facilitates faster client payment Recognised as ‘best in class’ product available (USP) Existing BTA Lodge Card: Card data feed only Reliant on data submitted on ROC by merchant. Unable to guarantee automatic richness of data Cannot automatically capture client reference fields on statement Manual reconciliation. Requires some manual data to be added by Travel Agent

19. 19 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM Benefits & Downsides for Customers/Travel Agency  Dramatic Cash flow improvements  Elimination of prepayment to suppliers  Decrease of Admin. work for payment /cash collection from customers  Travel Insurance for all tickets at BTA (regular flights)  Improvement in data richness, correctness and customization to the needs of Customer  Increase in Admin. Support from Travel Agent to fill in Electronic Data File to reconcile data from BTA statement as per Customer requirements (Employee ID, Cost center, missing travel/ merchant detail)

20. 20 CORPORATE EXPENSE MANAGEMENT SOLUTIONS DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | MAXIMISE CONTROL | DRIVE SAVINGS | BENEFIT EMPLOYEES | MANAGE GLOBALLY | REAL BUSINESS. REAL SOLUTIONS. SM BTA/LODGE CARD SET UP PROCESS  Sign contract with American Express, Russia  Complete Corporate Master Agreement for corporate account set up  Complete Individual Application form in the name of dedicated Company Employee, attach copy of 1 st page of Foreign Passport  Customer & Travel Agent signs with Amex 3d Party Data protection Contract  Send this Pack to AMEX Russia at Usacheva str, 33/1  BTA/Lodge Card will be issued in 10-14 days, delivered to AMEX Moscow office, customer is notified.  AMEX Data Support Group sets up generation and exchange of encrypted Electronic Data Files with Travel Agent.  Travel Agent to complete Signature on File procedure with the BTA/Lodge Card  AMEX Moscow disables the card for non-tickets operations and returns the card to Customer  Customer keeps the card in safe