Zeykan Oksana Director General CJSC “Chto delat Audit” is the incorporated member of the First House of Consulting “Chto delat Consult”, which history of dates back to the beginning of 90s of the last century. Now the Company “Chto delat Consult” is one of the largest consulting associations with number of employees more than 1200 persons. Our company cooperates with the Russian and foreign companies, leaders and newcomers, for instance, “Smurfit Kappa Group” – the world-famous manufacturer of graphocardboard packages, OJSC “Gazprom komplektatsiya” – the centralized supplier of the OJSC “Gazprom” subsidiaries and organizations, the network of cinemas “KRONVERK CINEMA” known to everybody, O’KEY Hypermarkets, and many others. We both take invariably high places in the Russian ratings of the auditor companies, but also we have faultless business reputation among our clients and partners. Our aspiration – to create optimum conditions for the development of our clients’ business. MAIN PERSON IN THE COMPANY IN FACT, NOT IN WORD. DEMANDING OF HER EMPLOYEES. SAGACIOUS. PRAGMATIC.

Legal Services AUDIT IFRS Expert Services Tax Consulting CJSC “Chto delat Audit” is :

AUDIT Kolos Natalya Audit Director POLITE. QUALIFIED. ACCURATE. NO ONE DETAIL PASSES OUT OF HER CAREFUL SIGHT. Compulsory audit Initiative audit Ad hoc audit Tax audit

IFRS Bakhtin Valeriy Audit manager SOLVES PROBLEMS OF ANY DEGREE OF COMPLEXITY. CAREFULLY EXPLORES THE ISSUES. ERUDITE. COMPETENT. Conducting of audit of financial reports in compliance with IFRS Transformation of reports in compliance with the IFRS requirements Consolidation of reports in compliance with IFRS Methodological support of the clients in the process of transformation of their reports in IFRS, including development of recommendations on accounting policy in compliance with IFRS, charts of accounts for bookkeeping, forms of reporting Rendering advisory services associated with the application of IFRS

Expert Services Isakova Larisa Leading Auditor Financial analysis of economic and business activity Restructuring and reorganization advisory support Due diligence Management structure analysis SELF-RESTRAINED. CONCENTRATED. POSSESSES A HUGE PERFORMANCE CAPABILITY.

Legal Services Suvorova Aleksandra Head of Legal Service HAS BEEN WORKING IN THE COMPANY SINCE THE DAY OF ITS FOUNDATION. DIPLOMATIC. QUALIFIED. KNOWS AND LOVES HER JOB. Representation and advocacy of a client in the court instances in case of tax and economic disputes Legal analysis of transactions Drawing up of contracts and other legal documents Support of transactions and negotiations

Tax Consulting Mamonova Natalya Consulting Department Manager IMMEDIATELY COMPREHENDS THE KERNEL OF THE PROBLEM. DYNAMIC. FOCUSES ON ACHIEVING A RESULT. Consultations on topical questions of accounting and taxation Accounting policy making for the purposes of accounting and taxation Tax audit and optimization Legal expert examination of acts and regulatory documents of the tax authorities Evaluation of tax implications of contracts conclusion

They Trust Us Munirova Elvira Auditor «Gaspromkomplektatsiya» Ltd. OJSC «Zapsibgazprom» and its subsidiaries CJSC «Spetsgazremstroy» FSUE «NIISK» SPb SUE «Passazhiravtotrans» CJSC «Peterburg-Vneshtrans» CJSC «Baltic Pearl» CJSC «Dorinda» (O’Key Hypermarkets) Group of companies «Evrosib» Group of companies «KRONVERK CINEMA» Group of companies «TPO Red Media» Group of companies «Kiilto» CJSC «Malthouse Souffle Saint-Petersburg» OJSC «Pharmaceutical Factory of Saint-Petersburg» CJSC «VO Restek» OJSC «Severniy Press» CJSC «Bolshevitchka» «SNF Baltreagent» Ltd. CJSC «Konekreins» OJSC «Akvilon» CJSC «Interplast» CJSC «Mospetrostroy» «SMO Ladoga» Ltd. OJSC «Transmost» and that is still far from the complete list. POSITIVE AND FRANK. CREATIVE. TREATS THE CUSTOMER’S ISSUES IN A PACKAGE.

Our Guarantees Bordacheva Galina Chief Specialist in Administrative Work ENERGETIC. PERSISTENT. CONSIDERS: THERE IS NO PROBLEM, THERE IS A WAY OF SOLVING IT. Licence on using information constituting State secrets Certificate of membership in NCP «Russian Collegium of Auditors» Licence on carrying out auditing activity

Our Guarantees Napolskaya Olga Lawyer ENTHUSIASTIC ABOUT HER JOB. ALWAYS IN THE CENTRE OF ACTIVITIES AND NEWS. IMPROVES HER SKILLS TOGETHER WITH THE COMPANY. Insurance policy Quality assurance 2009 Quality assurance 2006

Saydiganov Oleg Manager Nazarova Anna Manager THE STAFF OF THE CUSTOMER DEPARTMENT IS ALWAYS READY TO KEEP UP A DIALOGUE WITH YOU!!! (812) Ganushkin Andrey Manager

How to reach us: 1, Mirgorodskaya Str. Saint-Petersburg, , Russian Federation

WE THANK FOR YOUR ATTENTION!