This is the Baikal IZH-27EM-IC in 20g
 
Key Features:
 
26 inch ported barrels, fixed choke (both Improved Cylinder), with mid point silver bead and red fibre optic sight at muzzle.
14 inches length of pull.
43 inches overall length.
Stainless Steel finish on action with gold wash trigger, engraved with a flying clay with stippling effect at the shoulders.
The bluing on the barrels has faded a little but there no major marks or dents.
The stock is generally in good order and the chequering is still sharp.  The stock has the original part wood/part rubber recoil pad.  There are 2 or 3 minor marks on the toe of the stock. 
The stock has a right hand palm swell.
As with most Baikal shotguns, the bottom barrel fires fires unless the trigger is pushed forward to fire the top barrel first and the ejectors can be switched off by rotating the screws at the barrel hinge.