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Exhibit 8.1
The table below presents our significant subsidiaries, the places of incorporation and our ownership interests therein as of December 31, 2010.
Subsidiary |
| Accounting |
| Ownership |
| Place of |
|
Sibintertelecom |
| Consolidated |
| 100.0 | % | Russia |
|
Dagtelecom |
| Consolidated |
| 100.0 | % | Russia |
|
Russian Telephone Company |
| Consolidated |
| 100.0 | % | Russia |
|
Evrotel |
| Consolidated |
| 100.0 | % | Russia |
|
Multiregion |
| Consolidated |
| 100.0 | % | Russia |
|
Sistema Telecom |
| Consolidated |
| 100.0 | % | Russia |
|
TS-Retail |
| Consolidated |
| 96.0 | % | Russia |
|
Metro-Telecom |
| Consolidated |
| 95.0 | % | Russia |
|
Comstar |
| Consolidated |
| 73.3 | % | Russia |
|
MTS Ukraine (Ukrainian Mobile Communications) |
| Consolidated |
| 100.0 | % | Ukraine |
|
MTS Finance(1) |
| Consolidated |
| 100.0 | % | Luxembourg |
|
Uzdunrobita |
| Consolidated |
| 100.0 | % | Uzbekistan |
|
BCTI |
| Consolidated |
| 100.0 | % | USA |
|
MTS Bermuda(2) |
| Consolidated |
| 100.0 | % | Bermuda |
|
MTS International Funding(3) |
| Consolidated |
| VIE |
| Ireland |
|
K-Telecom |
| Consolidated |
| 80.0 | % | Armenia |
|
MTS Belarus |
| Equity |
| 49.0 | % | Belarus |
|
IntellectTelecom |
| Equity |
| 22.5 | % | Russia |
|
(1) |
| Represents beneficial ownership interest. |
|
|
|
(2) |
| A wholly owned subsidiary established to repurchase our ADSs. |
|
|
|
(3) |
| A private limited company organized and existing under the laws of Ireland for the sole purpose of financing a loan to MTS Group. The company is a variable interest entity of the Group. |
|
|
|
|
| See also Note 2 to our audited consolidated financial statements. |