Section 3.16(m) Pre-Closing Tax Period
Section 3.16(m) Preferred Stock
Section 3.03(a) Primary Seller Executives
Section 3.23(k) Proceeding
Section
3.14 Property Taxes
Section 9.02(b)(iii) Proxy Statement
Section 3.05(b)
Purchaser
Preamble Purchaser Disclosure Letter
Preamble to Article IV
Purchaser Indemnitees
Section 8.02 Purchaser Insurance Policies
Section
5.01(b) Purchaser Statement
Section 2.04(b) Purchaser Target Debt Amount
Section 2.04(f) Qualified Contingent Securities
Section 1.02 Representatives
Section 5.07(a) Restructuring
Section 5.11 SEC
Preamble to Article III
Securities Act
Section 3.07(b) Seller
Preamble Seller Audited Balance Sheet
Section 2.04(a) Seller Benefit Agreements
Section 3.23(a) Seller Benefit
Plans
Section 3.22 Seller Board
Section 3.04(b) Seller Closing Balance Sheet
Section 2.04(a) Seller Closing Debt
Section 2.04(a) Seller Closing Working
Capital
Section 2.04(a) Seller Contracts
Section 3.13(b)
A-ii
Seller Debt Excess
Section 2.04(e) Seller Disclosure Letter
Preamble to
Article III Seller Financial Statements
Section 3.07(b) Seller Indemnitees
Section 8.01 Seller Insurance Policies
Section 5.02(b) Seller Intellectual
Property
Section 3.12(a) Seller Leased Property
Section 3.11 Seller Material
Adverse Effect
Section 6.02(e) Seller Pension Plan
Section 3.23(a) Seller
Permits
Section 3.14 Seller Reduced Debt Amount
Section 2.04(e) Seller SEC
Documents
Section 3.07(a) Seller Statement
Section 2.04(a) Seller Stock
Options
Section 3.03(e) Seller Stockholders Meeting
Section 5.06(d) Seller
Subsidiaries
Section 3.01 Seller Takeover Proposal
Section 5.07(d) Seller
Target Debt Amount
Section 2.04(e) Seller Target Working Capital
Section
2.04(e) Seller Transaction Fees
Section 2.04(a) Seller Welfare Plan
Section
3.23(a) Seller Working Capital Excess
Section 2.04(e) Seller Working Capital
Shortfall
Section 2.04(e) Share Issuance
Section 3.04(b) Shares
Preamble
Short-term Debt
Section 2.04(g) SLA
Section 6.03(f) Stockholder Approval
Section 3.04(b) Straddle Period
Section 9.02(b) subsidiary
Section 10.05(b)
Superior Proposal
Section 5.07(d) Tax
Section 3.16(m) Tax Return
Section
3.16(m) Taxes
Section 3.16(m) Taxing Authority
Section 3.16(m) Technology
Section 3.12(c) Third Party Claim
Section 8.03(a) Total Debt
Section 2.04(g)
Transactions
Section 1.01 Transfer Taxes
Section 3.16(m) Transferred Assets
Section 5.11 Treasury Regulations
Section 3.16(m) Triggering Events
Section 5.12(b) Triggering Issuance
Section 5.12(b) Triggering Notice
Section 5.12(d) US GAAP
Section 2.04(a) US International Trade Laws
Section
3.18(a) Veto Notice
Section 5.16 Voting Debt
Section 3.03(d)
A-iii
Warrants
Section 3.03(e) Working Capital
Section 2.04(g) WVS-I
Preamble
WVS-I Audited Balance Sheet
Section 2.04(b) WVS-I B.V.
Preamble WVS-I B.V.
Shares
Preamble WVS-I Business
Preamble WVS-I Cash Balance
Preamble WVS-I
Closing Balance Sheet
Section 2.04(b) WVS-I Closing Debt
Section 2.04(b)
WVS-I Closing Working Capital
Section 2.04(b) WVS-I Contracts
Section
4.13(b) WVS-I Debt Excess
Section 2.04(f) WVS-I Financial Statements
Section
4.06(a) WVS-I Intellectual Property
Section 4.12(a) WVS-I Leased Property
Section 4.11 WVS-I Material Adverse Effect
Section 6.03(e) WVS-I Permits
Section 4.14 WVS-I Shares
Preamble WVS-I Subsidiary
Section 4.01 WVS-I
Target Working Capital
Section 2.04(f) WVS-I Transaction Fees
Section
2.04(b) WVS-I US
Preamble WVS-I US Shares
Preamble WVS-I Working Capital
Excess
Section 2.04(f) WVS-I Working Capital Shortfall
Section 2.04(f)
A-iv
SHARE PURCHASE AND SALE AGREEMENT
SHARE PURCHASE AND SALE AGREEMENT dated as of June 21, 2006 (together
with all exhibits and schedules hereto, this "Agreement"), between IBASIS, INC.,
a Delaware corporation ("Seller"), and KPN TELECOM B.V., a private limited
liability company