Complianceopedia Complianceopedia | Page 5

GUIDANCE COMPLIANCEOPEDIA PROCEDURE All employees are required to seek advance approval (to be submitted 5 days prior to the date on which the gift/hospitality would be offered / accepted) if it:  Offering gift/ hospitality exceeding USD 20 to any Government Official;  Offering gift/ hospitality exceeding USD 100 to any third party; or  Accepting hospitality exceeding USD 100 from any third party including government officials. GIFTS AND HOSPITALITY Gifts and hospitality are often a natural part of business relations. When handled correctly, and in accordance with the law and business ethics, gifts and hospitality can demonstrate respect, appreciation, and good etiquette while fostering goodwill and positive working relationships. When such offering or acceptance is made inappropriately it may expose compliance risks for conflict of interest, or worse still, a breach of anticorruption laws. Gifts refer to anything of value provided as a token in recognition of a relationship, including beautiful numbers that are provided free of charge to individuals who are not VimpelCom employees. VimpelCom Employees are permitted to:  Offer gifts/hospitality of a modest value directly related to the promotion, demonstr ation or explanation of the Company's products or services;  Receive hospitality of a modest value directly related to the promotion, demonstration or explanation of third parties’ products or services. Hospitality refer to the provision of travel accommodation and lodging including an invitations or entrance provisions to entertainment focused events, such as dinners, social, cultural and/or sporting events. VimpelCom Employees are:  NOT PERMITTED to receive any gifts / branded gifts / promotional products , from any third party .  FORBIDDEN to offer or receive any form of cash or cash equivalent i.e. gift vouchers, cheque, share or share option to or from any third party. Page 5/10