Independent auditor`s report on the examination of the takeover report

| Source: Eesti Telekom Eesti Telekom 

The independent auditor`s report can be found in the attachment.

Taivo Epner                                                                   
Authorized Public Accountant                                             
Phone: +372  6 268 700

Attachments

teliasonera_arvamus_kpmg_final_eng.pdf