26. OTHER LOSS

Other losses for the years ended December 31, 2013 and 2012 comprise of the following:

RUB millions

Year ended December 31, 2013

Year ended December 31, 2012

Penalties

(442)

(441)

Provisions (legal, environmental, etc.)

(1,671)

(396)

Impairment

(2,015)

Other

(4,197)

(2,416)

TOTAL OTHER EXPENSE

(6,310)

(5,268)

Notes in Consolidated Statements:

Consolidated Statement of Profit and Loss and Other Comprehensive Income