"Both parties shall support the activities of the Joint Stock Company in order to acquire credits for the financing of the transit gas pipeline system, in proportion to the capacity of the pipeline used by the parties". 

B. "Protocol of February 18, 1995 between the Government of the Republic of Poland and the Government of the Russian Federation, on organisational measures leading to the implementation of the Agreement between the Government of the Republic of Poland and the Government of the Russian Federation on the construction of a gas pipeline system for the transit of Russian gas through the territory of the Republic of Poland, and on the supplies of Russian gas to the Republic of Poland dated 25 August 1993". Article 3 of the Protocol provides that: "The Polish party will grant guarantees for the raising and repayment of loans drawn for EuRoPol GAZ s.a. for financing the construction of a transit gas pipeline system on the territory of Poland, in keeping with Article 6 of the Agreement between the Government of the Republic of Poland and the Government of the Russian Federation on the construction of the pipeline system for the transit of Russian gas through the territory of Poland and on the supplies of Russian gas to the Republic of Poland dated 25 August 1993.

C. The four-cornered Agreement on the financing of the transit gas pipeline system on the territory of the Republic of Poland concluded between OAO GAZPROM, PGNiG S.A., Gas-Trading S.A. , and EuRoPol GAZ s.a. of May 20, 1997, in which, under Paragraph 4, point 1, it is established that:

"The source of financing the construction project shall be credits and/or loans granted, or arranged by OAO GAZPROM and PGNiG S.A. on commercial terms. The borrower shall be EuRoPol GAZ s.a.".