1. UKRAINE AT A GLANCE Group G Anastasiya Chernyshova 25.03.2010

2. Presentation name Page 2 CONTENT Company fact sheet Market position ―Market share ―Clients profiles ―Ratings, membership in professional organizations BDO UKRAINE – Services and Industries ―Priority industries ―Number of clients - sectors Services and Managing Partner & Service Line Partners Business structure by services

3. Presentation name Page 3 BDO IN UKRAINE

4. Presentation name Page 4 COMPANY FACT SHEET In 1993 Balance-Audit, the audit and consulting company, was established. In 1997 it joined the BDO International network. Since then the company is called BDO Balance-Audit. In September 2003 the consulting company BDO Balance-Consulting was founded and registered. BDO Balance-Consulting changed its name. The new one is BDO Consulting. In February 2009 the legal company BDO Legal Ukraine joined the BDO International network. In March 2009 the valuation company BDO Valuation LLC joined the BDO International network. In August 2009 BDO Balance-Audit changed its name. The new one is BDO. Renaming is the result of a new rebranding strategy of BDO International – accounting network, a Member Firm of which we are. Nowadays, BDO companies in Ukraine are represented by three offices in Kiev and Dnepropetrovsk with staff of more then 180 high skilled specialists. Kiev Dnepropetrovsk

5. Presentation name Page 5 BDO IN UKRAINE - MARKET POSITION

6. Presentation name Page 6 MARKET SHARE BDO in Ukraine - 5.00% Market share competitors: Deloitte – 17% E&Y – 10% PwC – 7% KPMG – 6% Grant Thornton – 0,90% The foreign companies of the second echelon (other International audit network) - 30% Ukrainian audit companies (National operators) & auditors, who operate on a private basis – 24.10%

7. Presentation name Page 7 CLIENT PROFILES Number of clients – market positioning: Listed/publicly traded companies – 3 Private/family owned companies – 77 Government/public services – 16 Total number of clients - 96

8. Presentation name Page 8 RATINGS National ranking – 5 Source national ranking (based on the market share) - Audit Chamber of Ukraine Here are the results of the rating performed by Best of Kyiv (rating Kyiv Post) More than 2,000 online voters at kyivpost.com, expert panel pick 2009 Best of Kyiv winners:

9. Presentation name Page 9 MEMBERSHIP IN PROFESSIONAL ORGANIZATIONS European Business Association, American Chamber of Commerce Since February 22, 2010 BDO LLC is a member of European Business Association. Established in 1999, the European Business Association has been operating as a forum to discuss and find solutions to problems affecting business in Ukraine. Currently the EBA, premier organization for foreign business in Ukraine, brings together over 750 European, Ukrainian and multinational companies. European Business Association has six regional offices operating in Dnipropetrovsk, Donetsk, Kharkiv, Lviv, Odesa, Zhytomyr. Since 2005 BDO LLC is a member of American Chamber of Commerce in Ukraine. The American Chamber of Commerce in Ukraine is among the most active and effective non-government, non-profit business organizations operating in Ukraine. The Chamber is an apolitical organization and does not endorse or align with any single political party or personality but instead strives to work across party lines for the benefit of the internationally oriented business community and ultimately the Ukrainian economy. One of the Chamber’s principal activities is to represent the foreign investment community as well as to facilitate the entrance of potential new investors into this market. The Chamber advocates on behalf of the Membership not only to the Ukrainian government, but also to all other governments, which are economic partners of Ukraine, on matters of trade, commerce, and economic reform. Chamber Member companies bring international expertise and business knowledge to Ukraine are among the largest taxpayers in Ukraine and strive to be good corporate citizens.

10. Presentation name Page 10 BDO UKRAINE - SERVICES AND INDUSTRIES

11. Presentation name Page 11 PRIORITY SERVICE LINES BDO (audit) BDO VALUATION BDO CONSULTING BDO LEGAL UKRAINE International structuring Due diligence M&A, Corporate governance Litigation & regulatory issues Legal consulting Corporate finance Organizational changes HR consulting Business planning & budgeting Administrative accounting Technical consulting Strategic consulting Accounting outsourcing Audit IFRS implementation Internal audit Agreed-upon examination procedures Assistance to CFOs Specialized reviews and researches Valuation (in particular, under IVS and IFRS) of: business & integral property complexes securities & corporate rights intangible assets real estate (land plots, buildings, etc.) other property (personal property, vehicles, equipment, cultural heritage sites, etc.) TAX practice Тax consulting support in the process of creating an international company structure. Written tax consulting. Tax audit - consulting support to the clients. Tax consulting support in case of disputes with tax authorities. Assistance in preparation of tax statements. Tax planning and optimization. Verification of tax accounting accuracy, including corporate income tax, VAT, other taxes.

12. Presentation name Page 12 PRIORITY INDUSTRIES agriculture medicine tourism (international hotel chains) financial institutions energy industry telecommunications media mining transportation aviation manufacturing (goods) food industry construction and real estate development business exhibitions real estate

13. Presentation name Page 13 NUMBER OF CLIENTS - SECTORS Real Estate – 10 Manufacturing – 27 Retail – 15 Tourism & Leisure – 1 TMT (Tech, media & telecoms) – 5 Banks & financial services – 11 Insurance services – 12 Not for profit - 15

14. Presentation name Page 14 SERVICES AND MANAGING PARTNER & Service Line Partners BDO (audit) BDO VALUATION BDO CONSULTING BDO LEGAL UKRAINE International structuring Due diligence M&A, Corporate governance Litigation & regulatory issues Legal consulting Corporate finance Organizational changes HR consulting Business planning & budgeting Administrative accounting Technical consulting Strategic consulting Accounting outsourcing Audit IFRS implementation Internal audit Agreed-upon examination procedures Assistance to CFOs Specialized reviews and researches Valuation (in particular, under IVS and IFRS) of: business & integral property complexes securities & corporate rights intangible assets real estate (land plots, buildings, etc.) other property (personal property, vehicles, equipment, cultural heritage sites, etc.) TAX Practice Тax consulting support in the process of creating an international company structure. Written tax consulting. Tax audit - consulting support to the clients. Tax consulting support in case of disputes with tax authorities. Assistance in preparation of tax statements. Tax planning and optimization. Verification of tax accounting accuracy, including corporate income tax, VAT, other taxes. Sergiy A. Balchenko Managing Partner, ILP Nikolay Matyukha, Tax Consulting Service Line Partner Netyksha Oksana, Consulting service manager Sergey Moliboh, Director of BDO Legal Ukraine Andrey Lazarev, Director of Appraisal Company BDO Valuation LLC

15. Presentation name Page 15 THANK YOU!