1. RSM Hasner Kjelstrup & Wiggen 21 st November 2013

2. Connect to rsmi.com and connect with success The Company One office located in Oslo – the main business center of Norway –13 partners, total of 96 staff –turnover MNOK 125, approx. 2600 clients –a National provider of services with International capabilities trough our network within RSM International

3. Connect to rsmi.com and connect with success Two legal entities - One service provider RSM Hasner Kjelstrup & Wiggen AS –Authorization for audit RSM Hasner Kjelstrup & Wiggen Services AS –Authorization for bookkeeping RSM Hasner Kjelstrup & Wiggen Services AS is the contractor for tax compliance services not related to audit –most appropriate staff across legal structure used to accomplish assignment

4. Connect to rsmi.com and connect with success The RSM network RSM International is one of the worlds leading audit, tax and advisory networks of independently owned and managed professional services firms. –715 offices –106 countries –32.500 people Values –Excellence, trust, quality, teamwork, agility, stability

5. Connect to rsmi.com and connect with success Main focus Personal contact Availability Continuity of the team Focus on solutions Good communication –quick responses –«no suprises»

6. Connect to rsmi.com and connect with success Eystein O. Hjelme – Partner Partner at RSM Hasner Kjelstrup & Wiggen AS State Authorized Public Accountant (Norway) 20 years of experience from audit and advisory services to public and private companies of all sizes in addition to several foundations. His expertise covers audit, assurance, and advisory services regarding accounting principles, internal control structure, tax and acquisitions. He has a broad experience and has been working with companies in various industries; amongst other technology, manufacturing, retail, shipping, consultancy and services. Eystein joined RSM Hasner Kjelstrup & Wiggen AS January 1, 2006. Before that he held a position as Manager at KPMG in Oslo. He has extensive experience from audit of large and medium sized companies. He has also been in charge of a number of audits of Norwegian subsidiaries of global companies. Additionally, he has experience from working with several large and complex transactions, including mergers and acquisitions. He has gained this experience from the audit of among others Aker Kværner Solutions ASA, Protan AS, Istak hf, FMC BioPolymer AS.

7. Connect to rsmi.com and connect with success Daria Khoteeva – Senior Associate Senior Associate at RSM Hasner Kjelstrup & Wiggen AS Daria obtained a Master degree of Audit and Accounting from the Norwegian School of Economics and Business Administration (Bergen) in 2011. She also has a Master degree of Audit, Analysis and Accounting from the Arkhangelsk State Technical University (2006). She joined RSM Hasner Kjelstrup & Wiggen AS in august 2011. She has been working with companies in various industries such as shipping, real estate, investments, manufacturing, retail, consultancy and services. She has been spending a lot of time with supporting Russian-Norwegian cooperation. She has gained this experience from the audit of among others HAV Shipping AS and its filial in Kaliningrad, Kistefos AS, UNION Gruppen AS, Snefonn AS. Additionally, she has 2 years of experience from working as accountant at JSC Belomortans (Arkhangelsk). RSM Hasner Kjelstrup & Wiggen AS and Daria as its representative has been supporting with advisory services regarding accounting, tax and financial reporting by a Russian company UC Rusal, which has a subsidiary based in Oslo.

8. Connect to rsmi.com and connect with success Our Services Audit TaxVAT Accounting IFRS Bookkeeping Transaction Support Risk Management

9. Connect to rsmi.com and connect with success Our services Audit –Statutory audit –Review –Agreed-Upon Procedures –Other assurance engagements Transaction Support –Due diligence –Merger/demerger –Independent Experts Confirmation –Financial assistance –Valuation Accounting –NGAAP –IFRS –Financial statement –Consolidated statement Bookkeeping –Outsourcing services –VAT –Salary –Bookkeeping –Accountant/CFO for hire

10. Connect to rsmi.com and connect with success Tax compliance services Corporate tax return and tax assessment review Reporting to the shareholder register Payroll services VAT reporting VAT reimbursement Reporting of foreign contractors to COFTA Other corporate and individual tax compliance

11. Connect to rsmi.com and connect with success Tax advisory services Direct and indirect tax planning Direct and indirect tax audit Tax structuring Cross country direct and indirect tax issues Tax appeals, tax ruling and communication with tax authorities Transaction Support Transfer pricing Newsletters Pro active information to clients about changes of particular importence

12. Connect to rsmi.com and connect with success Legislative competence Informal cooperation with a large number of renowned Norwegian law firms. No single law firms are the best for all cases. Our independency ensures that we on objective conditions can select and recommend the best law firm for the actual case.

13. Connect to rsmi.com and connect with success References – audit clients

14. Connect to rsmi.com and connect with success Why RSM Hasner Kjelstrup & Wiggen Personal service Focus on Solution and Cooperation Continuation on team Open communication Quality Appropriate competence Timely delivery Predictability Priority of client Good references

15. Connect to rsmi.com and connect with success Contact details Eystein O. Hjelme audit partner e-mail: eoh@rsmi.noeoh@rsmi.no phone: +47 971 67 912 Daria Khoteeva senior accociate e-mail: dk@rsmi.no@rsmi.no phone: +47 986 89 838