X0202 3 2007-10-01 0 0001091756 IBASIS INC IBAS 0001106754 KPN TELECOM BV 30000 THE HAGUE THE NETHERLANDS 0 0 1 0 0001001474 KONINKLIJKE KPN N V P.O. BOX 30000 THE HAGUE P7 2500 GA NETHERLANDS 0 0 1 0 Common Stock, par value $0.001 per share 40121074 D Common Stock, par value $0.001 per share 40121074 I See footnote The 40,121,074 shares of common stock (the "Shares") were issued to KPN B.V. pursuant to the Share Purchase and Sale Agreement between KPN B.V., and the Issuer, iBasis, Inc., dated June 21, 2006, as amended, and completed on October 1, 2007 (the "Closing"), and represent, immediately after Closing, 51% of the issued and outstanding shares of the Issuer on a fully-diluted basis. Such Shares are owned directly by KPN B.V., which is a wholly-owned subsidiary of Koninklijke KPN N.V.. Koninklijke KPN N.V., as the owner of 100% of the capital stock of KPN B.V., is an indirect beneficial owner of the Shares. /s/ Craig Allwright, Legal M&A 2007-10-11