Note:
(a) 卡-28 Kamov Ka-27
http://en.wikipedia.org/wiki/Kamov_Ka-27
(Introduction: 1982; currently in service in Russia, Ukraine, Vietnam, South Korea, China, Taiwan and India; Variants include [among others] the Ka-28 downgraded export version; Civilian operators: [among others] Taiwan: Sunrise Airlines Company 中興 operates 1 Ka-32A11BC helicopters (B-77999) for heavy lifting, leasing from Canada VIH company)
(b) 卡-31 Kamov Ka-31
http://en.wikipedia.org/wiki/Kamov_Ka-31
(Introduce: 1995; Developed from: Ka-27; currently in service in Russia and India in the naval airborne early warning role)
(c) Kamov
http://en.wikipedia.org/wiki/Kamov
(Kamov is merging with Mil and Rostvertol to form Oboronprom Corp. in 2006)
All three companies had or has headquarters at Moscow.
(d) Cheap But Effective. Strategy Page, Aug. 5, 2010.
http://www.strategypage.com/htmw/htnavai/articles/20100805.aspx
("This family [Ka-28/31] of naval helicopters do not have the finish, reliability or reputation of Western models, but the Ka-27 type costs a lot less, and still gets the job done")
(e) First photo of the recently ordered Ka-28 in PLAN color. China Defense Blog, Jan. 20, 2010.
http://china-defense.blogspot.com/2010/01/first-photo-of-recently-ordered-ka-28.html