© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 Energy Expertise in Ukraine February 2015

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Contents Section Page 1.Who we are3 2.Selected credentials7

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 Section 1 Who we are 01.Who we are 02.Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 Fast facts Around 725 offices worldwide Combined global revenues US$4.7bn 4.6% growth in 2014

16 OFFICES $41m REVENUE 52% REVENUE GROWTH BETWEEN 2013 AND PEOPLE OVER Regional presence ©2015 Grant Thornton International Ltd. All rights reserved 43 OFFICES $61m REVENUE 790 PEOPLE OVER Central eastern Europe Commonwealth of Independent States Ukraine 69 PEOPLE $1.7m REVENUE 2 OFFICES

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Our services to energy sector in Ukraine Grant Thornton Ukraine has extensive experience in rendering a wide range of services to energy sector in Ukraine Advisory services related to reorganization Complex legal and tax and financial advisory support Development of industry- wide costing methodology for Ukrainian oil and gas companies Development of business plans, commercial viability analysis, technical and economic feasibility study and market study Experience in cooperation with financial organizations (European Commission, World Bank, IFC, EBRD, other IFIs and Donors) Monitoring of changes in energy sector in Ukraine and in the World on on- going basis Audit, special audit and due diligence services Who we are

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Other sectors expertise in Ukraine Who we are We provide tailored services in a way which suits each individual business. However, our working with a wide range of businesses provides our clients with services by a first-hand experience team in many areas AdvisoryAdvisory Audit and otherAssurance otherAssurance Accounting Services & Outsourcing Tax & Legal Other industries Agribusiness Municipal and infrastructure Energy Non-for-profit Growth Performance Transmission Technology Financial services Hospitality Retail Manufacturing Transportation Construction

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 Section 2 Selected credentials 01.Who we are 02.Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Oil and Gas industry Services related to general issues of the industry Development of industry-wide costing methodology for oil and gas companies (calculation, accounting and planning of costs of production) NJSC Naftogaz of Ukraine Business advisory services Oil and Gas industry Audit of financial statement (according to Ukrainian GAAP, IFRS ) NJSC Naftogaz of Ukraine Audit Services Oil and Gas industry Stock-taking of public property for the Ministry of energy and coal industry used by 42 distribution system operators in Ukraine NJSC Naftogaz of Ukraine Oil and Gas industry Business advisory services Legal services due to the establishment of a number of foreign projects on the distribution of hydrocarbons NJSC Naftogaz of Ukraine Legal services Oil and Gas industry Commercial analysis of the project sustainability and metrology market research Metrology center NJSC Naftogaz of Ukraine Business advisory services Oil and Gas industry Advices relating to the Ukrainian- Russian negotiations on oil and gas industry NJSC Naftogaz of Ukraine Legal and business advisory services Oil and Gas industry Participation in the European Commission Program "INOGATE" to develop the concept of reforming Ukraine's gas transit system European Commission “Inogate” Business advisory services Oil and Gas Industry Consulting services related to assistance and representation of the client in the process of debt restructuring, including developing plan, tools and techniques for restructuring NJSC Naftogaz of Ukraine Legal services Oil and Gas industry Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Oil and Gas industry Midstream Assisting the Company’s management by advising related to automation of financial statements conversion to IFRS into ERP/SAP-system. Advising on technical accounting matters. Uktransgas PJSC Gas industry, TSO and SSO Business advisory services Audit of financial statements according to Ukrainian GAAP, IFRS Ukrtransgas PJSC Gas industry, TSO and SSO Audit services Financial Statements and projections of gas transmission and storage operators in Ukraine (on-going project) World Bank Business advisory services Gas Industry Consulting related to preparation by JSC Ukrtransgas of Local GAAP first time conversion to IFRS financial statements Ukrtransgas PJSC Gas industry, TSO and SSO Business advisory services Compilation of financial statements in accordance with IFRS Mykolaivgaz Audit services Gas Industry, local DSO Compilation of financial statements in accordance with IFRS Zhitomirgaz Audit services Gas Industry, local DSO Compilation of financial statements in accordance with IFRS Propangaz Audit services Gas Industry, local DSO Compilation of financial statements in accordance with IFRS Khmelnitskgaz Audit services Gas Industry, local DSO Compilation of financial statements in accordance with IFRS Concern Ukrgaz Audit services Gas Industry, holding company, gas trader Consulting related to development of accounting methodology Ukrtransgas PJSC Gas industry, TSO and SSO Business advisory services Compilation of financial reports of oil transmission operator prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Ukrtransnafta PJSC Oil industry, TSO Audit services Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Luhganskgaz Audit services Gas Industry, local DSO Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Oil and Gas industry Upstream and Downstream Compilation of financial reports of the largest gas extraction company in Ukraine (State owned) prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Ukrgazdobycha Audit services Gas Industry, gas extraction Transfer pricing advisory and other tax advisory services to the largest private gas extraction company in Ukraine Naftogasdobycha Tax services Gas Industry, gas extraction Vikoil LTD Audit of financial statements Assurance services Confidential - ongoing Project financing services Services related to the fundraising for Oil extraction company Oil extraction Technical assistance in development of presentation materials to potential investors Narodna AZS Advisory services Petroleum products, retail Gas Industry, gas extraction Midstream (continued) Reorganization and Restructuring consulting Business processes development Financial and tax advisory in order to improve operational efficiency Naftogazmerezhi Restructuring services Gas Industry, local DSO Audit of financial statements Naftogasaliance Audit services Gas Industry, gas trader Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Zaporozhyegaz Audit services Gas Industry, local DSO Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Dnepropetrovskgaz Audit services Gas Industry, local DSO Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Gas of Ukraine Audit services Gas Industry, Gas trader Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb Leading energy companies in Ukraine (selected credentials) Energy Support, advice, valuation and expertise related to financial and legal issues of investment project of nuclear power plant units’ construction (budget > USD 1bn) ATOMPROJECT ENGINEERING Financial modeling preparation services Nuclear energy Audit of financial statement of NNEGC Energoatom (monopolist at Ukrainian nuclear energy market) prepared according to IFRS NNEGC Energoatom Audit services Nuclear energy Technical assistance in project’s economic feasibility development Ukrenergo Business Advisory Services Energy Acting as a legal advisor to one of the leading US engineering companies in the process of implementation of the project of construction of the SFSF Facilities in Ukraine Holtec International Legal services Nuclear fuel and waste management Development of the business plans, technical and economic feasibility study Gas metering Operational improvement services Actaris Metering Systems SA Technology and services companies ATON Group Transaction services Feasibility study and review of Poland Heat Engineering market Heat Engineering Independent financial Due diligence as part of private placement Heating equipment production New Russia Growth Due diligence services Selected credentials

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb District heating and other municipal entities in Ukraine Selected credentials Radisson BLU, Kyiv Production, distribution of heat and heat water in Lutsk region Audit of financial statements according to IFRS and preparation of financial statements according to terms of reference of EBRD SME Lutskteplo Kramatorskteploenergo LLC (Contour Global) Power generating enterprise, created on the base of Kramatorsk CHP Grant Thornton provided audit of financial statements according to US GAAP Teplovodoenergiya PJSC Water and heat supply in Kamyanets- Podylskiy Grant Thornton provided audit of financial statements according to Ukrainian GAAP Assurance services Technical assistance in project’s economic feasibility development (on-going project) Kyivenergo Electricity, Hot water and district heating supply in Kyiv Business advisory services

© 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 Аudit – Tax – Advisory – Law Member firm of Grant Thornton International Ltd. Contacts Oleksandr Chalyi President of Grant Thornton Ukraine T +38 (0) Е