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EY in Ukraine: moving ahead

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Page 1: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

EY in Ukraine: moving ahead

Page 2: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Building a better working worldAt EY we are committed to building a better working world — one with sustainable growth, development of talent in all its forms and superior collaboration. Daily thousands of EY professionals engage in an extraordinary range of activities that assist the economies of all the markets where they operate.

We aid our clients to grow and optimize their business. We give to our local communities, assist entrepreneurs in bringing their products and ideas to fruition, develop and inspire leaders who can play a critical role in giving back to the very communities where they work and live.

Page 3: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

We help our clients deliver on their promises to both their markets and stakeholders. With over 260,000 people in over 152 countries, EY brings together the right teams at the right time, wherever our clients are based. In Ukraine over 400 specialists provide the highest professional services to our clients from our Kyiv office.

Our experience and depth of knowledge have allowed us to support both domestic and international companies as well as state-owned entities in facing the new challenges for a global digital economy. Our clients know that we understand their specific needs and contribute to their success by delivering quality and integrated services. EY is committed to advising Ukrainian companies and helping them develop their businesses, thus contributing to the economic success of Ukraine.

Our investments in world-class learning and development programs give our people the right technical and leadership skills to support clients to achieve their business potential.

We continually invest in methodologies and technologies to promote and deliver seamless, consistent, high-quality client services worldwide. Our unwavering commitment to quality and risk management is supported by a variety of policies, procedures and tools.

Our industry centers draw upon teams of professionals from across our global organization with deep technical and industry experience. They aid clients by recognizing trends, identifying their implications and developing points of view on relevant industry issues.

We recognize that entrepreneurship is an ever-increasing force for positive economic and social change.

Our commitment to promoting entrepreneurial growth helps to address the broader social issues such as unemployment and the growth of local economies in creating a hub where businesses can thrive.

EY in UkraineEY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that have paved the way for improving business performance and profitability.

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EY in Ukraine: moving ahead

Page 4: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Our major services• Assurance• Advisory• Tax & Law• Transactions

Page 5: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

• Performance Improvement• Risk• IT Risk and Assurance• Revenue Improvement Solutions (RIS)• Actuarial Services• Financial Services Risk Management• Robotic Process Automation• Academy of Business

• Business Tax• Tax Policy and Controversy• Transfer Pricing and Operating Model

Effectiveness• Indirect Tax• Global Trade• Transaction Tax• Law• People Advisory Services (PAS)• Private Client Services• Tax Accounting• Tax Performance Advisory• Global compliance and reporting

• External Audit• Accounting Compliance and Reporting• Financial Accounting Advisory Services• Fraud Investigations and Dispute

Services• Cleantech and Sustainability Services• Lead Advisory• Operational Transaction Services• Restructuring• Transaction Support• Transaction Real Estate• Valuation, Modeling & Economics

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Private EquityGovernment & Public Sector

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TAX & LAWADVISORY

TRANSACTIONSASSURANCE

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EY in Ukraine: moving ahead

Page 6: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

AssuranceThe quality of our audits starts with the professionality of EY’s people, to whom we provide the best available ongoing personal and professional development.

• External Audit• Accounting and Financial Reporting• Financial Accounting Advisory Services• Cleantech and Sustainability Services• Fraud Investigation and Dispute Services

Page 7: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

External AuditOur approach in making EY the auditor of choice includes our Global Audit Methodology and broad documentation approach, which combines our methodology and technology tools to assist our professionals in delivering a consistent and high-quality audit.

We strive to achieve the excellence in audit execution and we train our teams to appropriately apply our proven methodologies and tools. Their personal commitment to compliance with the highest professional ethics and standards and our firm’s quality controls, combine to create the foundation of our professional excellence.

EY’s Assurance services are customized to meet all the company’s assurance needs. We conduct audits of financial accounts prepared in accordance with International Financial Reporting Standards (IFRS) and other country-specific accounting standards (e.g., US GAAP) as well as the accounting principles required by Ukrainian law.

Our services also include reviews, compilation services, attestation reports, agreed-upon procedures and capital market assistance.

EY’s experienced professionals are certified in local and international accounting procedures, having Ukrainian statutory licenses and being certified

by CPA, ACCA and ACA. The team in Ukraine is familiar with the requirements of the international markets, including those of the US Securities and Exchange Commission and the Financial Services Authority in the United Kingdom as well as regulatory bodies in Ukraine and all CIS countries.

Accounting and Financial ReportingAs the convergence of accounting and auditing standards around the world continues, access to key accounting and auditing guidance is critical for your business. EY Online gives you access to an extensive library of guidance and provides valuable insights for audit committees, chief financial officers, financial reporting groups and internal audit directors.

In addition, IFRS Centers of Excellence, or IFRS Desks, are established in many countries and regions, we have a high caliber team based in London coordinating all global IFRS work. To assist you with the challenges of converting to or reporting in IFRS EY provides publications, useful tools and IFRS resources as well as up-to-date information on IFRS via our Internet site, newsletters, conferences and industry publications. International GAAP, which is the most comprehensive reference on the implementation of IFRS, is available in both English and Russian.

Financial Accounting Advisory ServicesThe issues involved in preparing financial statements have been and remain quite complex due to frequent changes in statutory principles and IFRS. Our Finance Accounting Advisory Services teams assist clients to use the best practices from accounting, bookkeeping and finance management in their operations, by creating efficient systems for accounting, planning and the use of financial information.

Our Finance Accounting Advisory Services professionals provide clients with accounting support for finance functions, including outsourcing of ongoing accounting operations, assistance in transition to IFRS and the design of processes and tools to streamline the transformation of statutory accounts into IFRS and the preparation of consolidated IFRS financial statements.

Our accounting services include accounting, financial and management reporting; statutory accounting, tax compliance, financial control and development of accounting methodologies and processes.

The quality of our audit starts with our Assurance professionals, who give their breadth of experience that comes from auditing many of the world’s leading and most dynamic companies. We provide a consistent worldwide audit by assembling the right multidisciplinary teams to address the most complex issues, using proven global methodology and the latest high-quality auditing tools and perspectives.

To achieve your business potential, you require tailored services as much as a consistent methodology. We work to give you the benefit of deep sector knowledge from subject matter experts with the latest insights from our global knowledge and experience. This is where EY consistently makes a difference.

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EY in Ukraine: moving ahead

Page 8: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Cleantech and Sustainability ServicesCompanies are paying increased attention to their business reputations given today’s rapidly changing economic environment and the confidence crunch — they are looking to be good and green. Most organizations understand that focusing exclusively on the financial aspects of business is not enough for success. Building up social capital and a proactive approach to corporate social responsibility (CSR) can not only promote a company’s image but also strengthen the trust of shareholders, investors and other stakeholders.

EY has profound experience in dealing with such sustainability issues as environmental footprint (including climate change), health and safety, community involvement and business ethics.

We help clients in assessing the relevant risks and positioning with key stakeholders, in preparing CSR reports, policies and programs and in verifying nonfinancial data like greenhouse gas emissions.

EY experts evaluate the risks and obligations of companies in the field of occupational safety and health and process safety.

Fraud Investigation and Dispute ServicesOur dedicated professionals all over the world (including professionals in Central Europe and the CIS) help companies to manage risk and deal with disputes. Our specialists include trained fraud examiners, forensic accountants and electronic data analysts.

In Ukraine, fraud is perceived differently than in other countries. This means that it is extremely important to take local specifics into account when dealing with fraud-related issues. Our professionals in Ukraine are ready to apply their leading experience and knowledge of local specifics to bring you customized solutions to your dispute and fraud-related issues.

To assist you in dealing with fraud issues effectively, we offer a wide range of services, including Fraud & Investigation Services, Dispute Services and Legal Technology Services.

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Assurance

Page 9: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Alexei KredisovManaging PartnerTel: +380 44 490 3002 [email protected]

Olesya MelnykPartner, AssuranceTel: +380 44 490 3046 [email protected]

Oleg SvetleuschyiPartner, AssuranceTel: +380 44 490 3031 [email protected]

Yulia StudynskaPartner, AssuranseTel: +380 44 490 3033 [email protected]

Vladimir DabizhaPartner, AssuranceTel: +380 44 490 3008 [email protected]

Alexander SvistichPartner, Assurance LeaderTel: +380 44 490 3009 [email protected]

Contacts

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EY in Ukraine: moving ahead

Page 10: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

AdvisoryWe offer insight, innovative ideas and objective advice to help you achieve tangible results wherever you do business.• Performance Improvement• Risk • Advisory for Financial Services• IT Risk and Assurance• Academy of Business• Robotic Process Automation

Page 11: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Performance ImprovementTo meet their potential, organizations must continuously improve the performance of their key business processes while addressing current problems. Complex organizations require an independent view in their assessment of areas for improvement.

EY’s professionals have extensive experience in helping companies in Ukraine and worldwide to achieve performance improvements. We focus on finance, supply chain, customer, people and organization and IT Advisory to help you deliver sustained improvement in the performance of your business.

We advise on the development and implementation of business strategies, management of various models and programs within the company and promote the implementation of important projects, such as setting up a system for managing performance indicators and efficiency, configuration of the ERP system, etc.

RiskEffective risk management not only protects existing value, but also results in better value by connecting risk processes and sharing critical data.

We help our clients to better integrate their risk and control environments to create a competitive advantage through practical yet valuable improvements in the way risk is managed.

Advisory for FinancialServicesWe will help solve the problem of improving the efficiency of risk management, compliance with regulatory requirements by financial, insurance and energy companies and treasury services.

We also provide services for actuarialanalysis, transformation and actuarialoperations.

EY solutions give you the tools tomaximize profits in the key areas of thebanking business with very little impacton the client. Our Revenue ImprovementSolutions (RIS) services are focusedmainly on solving such problems as thecomplexity of banking systems, the largenumber of IT systems, integration errors,incorrect application of commercialpolicies, uncovered discrepancies, a largenumber parameters, complex pricing, etc.

EY has an international team specializingin Revenue Improvement for retailbanks, supported by local teams ofprofessionals with a deep understandingof local financial systems, knowledge andexperience gained in projects with localbanks.

We optimize commissions and interestrevenues from retail banking salesby offering recommendations basedon the successful practices that willincrease bank revenues. Basically, ourrecommendations are tactical changesthat generate income in the short andmedium term. The methodology canbe applied to a full range of bankingproducts. We propose focusing on themajor transactional products that havethe greatest potential (i.e. on currentaccounts and credit cards), and thenextend the methodology to otherproducts.

EY’s Advisory practice has professionals with exceptional experience in addressing a broad spectrum of business tasks. Hundreds of companies trust us to address issues they encounter in doing business.

Our Advisory professionals possess a wealth of experience in bringing performance improvements and business value to our clients, reducing costs, managing risks, operating state-of-the-art IT systems and successfully accomplishing operational and strategic objectives.

A dedicated team will develop each project based on the specific features of the industry and client requirements.

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EY in Ukraine: moving ahead

Page 12: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

IT Risk and Assurance IT operations are vital for the success of any organization today. This is exactly why effectively managing information technology and IT-related risks becomes ever more important for a company’s management and stakeholders.

To this end, EY uses best-in-class tools and methodologies to identify, measure and control IT risks.

Our team includes CISA, CISSP, ITIL and MBCI certified professionals and accounting specialists with extensive experience in integrated projects in various sectors of the economy in Ukraine.

Academy of BusinessThe EY Academy of Business is the foremost leader in the Ukrainian and CIS market for professional education. For over than 25 years the EY Academy of Business offers open training and corporate education (over 150 training topics); preparatory programs for international qualifications (DipIFR (Rus), ACCA, CIMA, CIA, PMP, MBTI).

Our educational programs can be tailored to accommodate industry specifics and topics containing soft skills – trainings for the development of interpersonal skills and improving personal and team efficiency (Leadership, Communication skills, Self-management, Conflict management etc.); hard skills – trainings for the professional development (Financial management, IFRS School, CFO Academy etc.).

The training courses are delivered by lecturing professional instructors with a high level of qualification and a wealth of practical experience. The EY Academy of Business is an ACCA Platinum Approved Learning Partner and an ACCA Registered Continuing Professional Development (CPD) Provider. The EY Academy of Business in Ukraine has a licensed permission to conduct ACCA CBE for the first four Papers ACCA (F1-F4).

Our programs are recognized by international professional organizations (NASBA, OPP Limited) as sponsors of continuing professional education (CPE Sponsor) for specialists with CPA, CMA, CFA and CIA qualifications.

The EY Academy of Business in Ukraine is a world-class educational provider that develops business skills and competencies.

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Advisory

Page 13: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Robotic Process AutomationRobotic process automation (RPAs) must be certainly considered for the fast and reliable execution of routine tasks within any office. Programs can execute repetitive algorithms instead of relying on a human person. It accelerates the processes and achieves 100% accuracy every time.

The office robot can be integrated within the existing IT systems and software. It performs office tasks instead of a person and helps in processing and verifying data entry. The advantages of having an RPA system are lower risks, higher accuracy, speed, reliability and lower costs due to reduced errors.

At EY we have certified professionals who are ready to plan and implement solutions for the RPA with the use of leading industry automation.

Our approach to the RPA is applied in various fields and organizational structures. We can bring customers along the way of the RPA project, from creating the concept to large-scale implementation and further development. Konstantin Neviadomski

Partner, Advisory Leader Tel: +380 44 499 [email protected]

Contacts

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EY in Ukraine: moving ahead

Page 14: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Tax & LawIn many countries, we can provide you with an integrated, consistent, quality service that unlocks the potential of your compliance functions — with tax and legal compliance, statutory account preparation and tax accounting calculation support.• Business Tax• People Advisory Services• Indirect Tax• International Tax• Transfer pricing• Law• Services in the field of project financing,

infrastructure and public-private partnership

• Immigration services• Transaction Tax

Page 15: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Business TaxOur Business Tax Advisory services are designed to meet your business tax compliance and advisory needs. We give you seamless service throughout all the challenges of tax planning, tax compliance, tax accounting and maintaining effective relationships with the tax authorities.

Our market-leading approach combines extensive experience in 150 countries. EY offers an integrated approach to providing tax and legal assistance to clients in Ukraine and abroad.

Tax Accounting and Risk Advisory Services help in supporting regular tax provision calculations, validating tax balance sheet accounts and implementing new IFRS and/or local GAAP accounting standards.

Our tax function performance professionals assist you in improving your operating strategy, organization design, tax process and controls as well as data and systems effectiveness. Our experience gained in managing tax risk can help you identify and prioritize key risks, assisting with controls monitoring and remediation.

EY’s Tax Policy and Controversy group provides support to businesses in tax disputes with the authorities. Our tax and legal professionals have gained extensive experience representing our clients in disputes with tax, customs, and antimonopoly authorities on a wide range of issues.

In the tax area, the most frequently encountered issues include offset of input VAT related to export and domestic sales, VAT and other tax refunds and deductibles of various business expenses.

People Advisory ServicesOur Global Mobility professionals provide a full range of services to help you manage local staff and international assignees while reducing costs and risks and improving our overall service. Supported by an integrated global network of specialists, we can provide support and advice in many areas like global immigration, labor and tax issues as well as obtain permits and provide advice on social security and retirements benefits.

We work with you to develop any policy framework, help you initiate processes to make it happen and create an infrastructure to support the entire program.

Our Performance and Reward specialistscan design compensation programs foremployees and executives that will setyour corporate objectives, includingstaffing requirements, the overallcompensation strategy, benchmarking,employee performance appraisal, designand implementation of incentive plans andassistance with other operational issuesand changes in management.

We can help you create and implementlong-term equity-based reward programsthat improve business performance byaligning employee’s motivation withthe overall business objectives andshareholder interests.

We also can provide outsourcing of payrollcomputation services, reporting andcompliance, assistance with tax auditsand comprehensive payroll health checks.It frees up time for your staff to work onprojects that can benefit.

Our specialists offer due diligence of thewhole HR management function as wellas its major components: recruitment,training and development, employeeperformance appraisal and compensationand benefits.

The People Advisory Services Academydevelops and conducts a number ofopen and corporate training programson various issues of human capitalmanagement.

Your business can achieve its true potential if you build it on a strong foundation and grow it in a sustainable way.

At EY, we believe that managing your tax obligations responsibly and proactively can make a crucial difference.

Our teams of talented people in different countries bring you technical knowledge, business experience and consistent methodologies, all built on our unwavering commitment to quality service, wherever you are and whatever tax services you need.

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EY in Ukraine: moving ahead

Page 16: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Indirect TaxIndirect taxes in particular VAT and customs duties will have an affect on the supply chain and your financial system. Both pose unique challenges to the multinational tax functions and must be managed accurately and in real time. These taxes can be significant in absolute costs and risk exposures.

Our global approach at EY’s Customs and International Trade group brings together our best professional’s global knowledge to serve our clients with the value-driven strategies that can enable you to pay the right amount of tax, avoid risks and speed up your supply chain anywhere in the world. From import and export process design and systems implementation to the use of beneficial customs regimes and trade treaties, we understand that your business needs both a risk management and strategic planning.

International TaxIn the current challenging environment, executives are looking to align their global tax position with their overall business strategy in order to maintain a competitive advantage and provide value to shareholders.

Our multidisciplinary teams help you assess your tax strategies and exposures, assisting with international tax issues – including forward planning and reporting, as well as maintaining effective relationships with the tax authorities.

Our dedicated Cross Border Advisory tax professionals assist our clients with their cross-border tax structuring, planning, reporting and risk management. We work with you to build proactive and truly integrated global tax strategies that address the tax risks of today’s businesses and achieve sustainable growth.

We provide support during tax planning of securities transactions, doing business on capital markets or initial public offerings (IPO).

Our Transfer Pricing and Tax Efficient Supply Chain Management specialists work with you on the supply chain design, business restructuring, systems implications, transfer pricing, direct and indirect tax and customs duties and accounting.

We will help you build and implement a structure that makes sense for your business, improve your processes and manage the cost of trade. Our transfer pricing professionals help you review, document, manage and defend your transfer pricing policies and processes, aligning them with your overall business strategy.

Transfer pricingA team of EY professionals with international experience will provide you with support in implementing the transfer pricing rules (TP). We will help reduce the risks associated with the planning and implementation of the TP policy, comply with the regulatory requirements for reporting, and argue and convey to the controlling authorities the position of the company in case of any tax disputes.

Our professionals are ready to contributeto the construction of internal processesand controls, to train the specialists of theclient company on TP issues, to adviseon the automation of the completion ofthe report on controlled operations andother processes of the TP. We also havethe experience of maintaining agreementson the prior coordination of pricing incontrolled transactions and supporting taxaudits and disputes with tax authorities.

EY Ukraine Tax and Legal Practice hasreceived the award for the "Best TransferPricing Firm" nomination in Ukrainewithin the framework of the prestigiousinternational European Tax Awards.

LawThe regulatory and legal environment in Ukraine is extremely dynamic and transactions are becoming increasingly complex — especially when they involve multiple jurisdictions. Our network of lawyers provides integrated legal and business solutions to clients.

Our attorneys in Ukraine combine an in-depth knowledge of international and domestic laws with a practical understanding of the political, cultural and commercial realities of the Ukrainian market.

Our industry specialization is very diversified and includes the oil and gas industry, financial, Information Technology, real estate and construction, as well as agriculture sectors. The legal services provided are an integral part of our business and help us counsel clients on complex cross-border and domestic transactions.

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Tax & Law

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Services in the field of project financing, infrastructure and public-private partnershipWe offer a full range of independent financial, commercial and legal services for major infrastructure projects.

Our specialists are ready to accompany all stages of the project: from development of the overall strategy to its successful implementation.

At EY we will engage a global network of contacts that unites owners of infrastructure objects, project implementers and investors.

Our multidisciplinary team has significant experience in successful project support in many sectors, including energy, oil and gas, real estate, metallurgy, telecommunications, transport, aviation, utilities, health care, education and defense.

We provide a wide range of services to international and Ukrainian clients, in particular: project financing, valuation and business modeling, legal support of investment and infrastructure projects, support for the development and implementation of reforms, corporate governance structuring, preparation of draft agreements, consultations on corporate, contractual, antimonopoly, financial and other branches of law, legal inspections, legal services in M&A transactions and more.

Immigration servicesOur talented and experienced teamprovides a wide range of immigrationand tax services to individuals who areplanning to move and obtain residencepermits or to invest abroad. If youare looking for a stable environmentfor investing capital, new businessopportunities or want to change yourcitizenship, we make this process efficient and comfortable.

Transaction TaxEvery transaction has tax implications, whether it’s an acquisition, disposal, refinancing, restructuring or initial public offering. Understanding and planning can mitigate transaction risk, enhance opportunity and provide crucial insights.

Our Transaction Tax Services comprise a network of professional advisors, combining diverse cross-border transaction experience with local tax knowledge across a broad spectrum of industry sectors. We can help you make informed decisions and navigate the tax implications of your transaction.

Our local team employs a consistent approach to provide you with a coordinated understanding of the relevant jurisdictional and multidisciplinary tax issues. We can suggest structuring alternatives to balance investor sensitivities, promote exit readiness and help improve prospective earnings or cash flows.

Vladimir KotenkoPartner, Tax & Law Leader Tel: +380 44 490 3006 [email protected]

Albert SychPartner, Law LeaderTel: +380 44 499 2011 [email protected]

Olga GorbanovskayaPartner, People Advisory Services LeaderTel: +380 44 490 3022 [email protected]

Borys LobovykPartner, LawTel: +380 44 490 3047 [email protected]

Igor ChufarovPartner, Transfer Pricing and International Taxation Services LeaderTel: +380 44 492 8231 [email protected]

Contacts

Iryna KalytaAssociate Partner, Tax & Law Tel: +380 44 499 2420 [email protected]

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EY in Ukraine: moving ahead

Page 18: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

TransactionsWe combine our global network with localindustry insights to help you thoroughlyanalyze all aspects of a potential transactionin the context of your business strategy andcapital agenda.• Lead Advisory• Restructuring• Transaction Support• Transaction Real Estate• Valuation, Modeling & Economics• Corporate finance and M&A• EY Start-up Accelerator

Page 19: EY in Ukraine: moving ahead...EY in Ukraine EY has developed for over 27 years in Ukraine. During this time, we have provided critical information and built trusted relationships that

Lead AdvisoryThe EY Lead Advisory team assists clients in raising finance with mergers and acquisitions, as well as with infrastructure and real estate transactions.

Whether you need a buy-side or sell-side transaction, we can help you find the right partner and guide you through the negotiations, structure and closing of the deal. We advise clients on their strategic objectives across mergers and acquisitions, disposals, management buyouts also raising new capital and debt.

Across the world, companies and governments are looking for the right way to finance infrastructure and development projects. Project financing is one of the options available to sponsors of long-term investment projects. Our services include advisory services on Public Private Partnerships, business plan and financial model development, financial analysis and transaction structuring, raising finance and assistance with negotiations.

In close cooperation with the client, we develop strategies for acquiring, developing and disposing of infrastructure and real estate assets. If you are assessing the feasibility of a project, seeking financing, refinancing, acquiring or disposing of infrastructure assets, we are here to assist in structuring and closing your deal.

RestructuringThese services are focused on thefinancial and operational restructuring,where we help companies, their creditorsand investors improve their totalexpected return in times of distress.We support you in managing theturnaround processes and in providingthe information and analysis necessaryfor making the correct decisions.

We can help you improve cash flowsby releasing value in current capitalaccounts (receivables, payables,inventories), improving the overallliquidity and offering effective strategiesfor managing credit lines. We also helpto achieve the overall financing structurethat is right for the business and supportdebt restructuring with steps aimed atincreasing the operational efficiency ofany business.

The specialists of our integrated teamhave more than 27 years of experiencein successful restructuring of the largestcorporate clients in Ukraine and have adeep understanding of local regulation.We provide services based on the"one contact" principle, which gives con-fidentiality, speed and convenience ofcommunications.

Transaction Support Successful transactions can help your company grow, compete and increase profitability. Our global team of experienced professionals can help you achieve your goals with Any type of deal regardless of whether it is acquisition or divestiture, restructuring, joint venture or IPO.

Our transaction support team can help you by assessing the potential value and risks associated with a transaction. We help you to identify key valuation drivers, improve deal structures, mitigate risks and challenge assumptions about future performance. Through an analysis of financial and operational data, transaction support professionals provide insights to key decision makers at transacting companies, helping them to maximize value and reduce the risks and uncertainty surrounding transactions.

We work with many leading organizations, the fastest growing companies and private equity firms on some of the most complex deals in the global market.

Our transaction professionals provide financial, tax, IT, operational, HR, commercial and legal due diligence. We provide an integrated approach to help you make your transaction a success. EY’s local capabilities and global vision help you make the best deal possible. With our global reach, we can help you get the facts you need and expect, wherever you are in the world.

With transaction professionals globally and our experience with thousands of different types of transactions across many markets and industries, we will bring together the people you need, wherever you need them.

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EY in Ukraine: moving ahead

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Transaction Real EstateEY’s Transaction Real Estate group delivers practical advice for your businessneeds. We apply progressive methodologyto our valuation services, as well asprovide independent and objective advice,as we are driven not by transactions in themarket but exclusively by your businessneeds. EY’s professionals have provenexperience working with major real estateusers, investors, developers, owners andoperators in Ukraine.

Our key services include real estatevaluation, preparation of economicfeasibility studies, analysis of highest andbest use, concept creation, optimizationof users’ real estate portfolios,determination of the best businesslocation, hotel business advisory services,real estate financing, services to realestate funds, development and projectmanagement.

Valuation, Modeling & Economics Valuation, Modeling & Economics professionals help you understand the value of your business, securities, intellectual property, capital equipment, brand name, and other assets. Our market-leading Valuation, Modeling & Economics team focuses on your needs to improve growth, profitability and competitiveness. We help you carry out the model building, support and review services you need to make the correct informed strategic decisions.

EY’s professionals can apply their commercial judgments and technical skills to a wide range of complex valuation and business modeling situations, wherever you are in the world. Our major offerings include business valuation, intellectual property valuation, business modeling and asset valuation.

Corporate finance and M&AOur team of professionals provides a full range of services regarding M&A deals and raising of capital. Long-term recognition from our clients and many successful deals showcase EY’s leading position as an investment consultant in Ukraine.

Our integrated approach and effective cross-team cooperation ensure that your business will benefit from M&A, tax and legal services we provide. EY’s competitive differentiation - being a one-stop shop for the projects execution. This eliminates the need to engage consultants from other companies. The list of our services resembles a menu from which we, together with our client, choose options best fitted to deliver a project efficiently while fund-raising, selling or purchasing a business.

Advantages of EY’s integrated approach are direct contacts with leading Ukrainian and foreign investors; deep insight into investors’ expectations, risk management and removing possible transaction obstacles; creating a competitive environment for interested investors; premium asset selling price. Our goal is to help you benefit from all competitive advantages and increase your revenues by successfully closing the deal.

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Transaction

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Bogdan YarmolenkoPartner, Transaction Advisory Services LeaderTel: +380 44 490 3059 [email protected]

Larysa MarchenkoPartner, Transaction Support Leader Tel: +380 44 490 2029 [email protected]

EY Start-up AcceleratorThe digital age is already here and it carries an increasingly dramatic effect on the business environment, bringing new challenges and opening exciting new opportunities. The businesses striving for dynamic development must adapt their activities throughout their operational and administrative structure and employ out-of-the-box approaches.

We are committed to support corporate clients in implementing innovations that will transform and prepare their businesses for the new tech-savvy reality.

EY is equally committed to providing systemic support and advice to high-tech start-up companies. Our diversified expertise in providing solutions to strategic, tax, legal and financial issues that companies may face at any stage of their growth cycle, as well as the unique international experience, allow young start-up teams to focus on developing and evolving their business ideas, becoming market leaders in their respective areas.

Services for corporate clients: innovation readiness and implementation diagnostics; preparation of innovation-related surveys, researches, and public marketing tools; search for

innovative solutions for operational and administrative floors; creation and administration of corporate accelerator and incubator programs.

Accordingly, the EY Ukraine Start-Up Accelerator team backed by global EY expertise is ready to provide strategic and administrative support to implementing innovations and solutions for the Smart Cities / Future Cities concept. It is our firm conviction that only using new technologies and connected environments the cities of the future will truly respond to the day-to-day challenges of its inhabitants and not vice versa.

Rouslan TchebanenkoAssociate Partner, Valuation, Modeling & Economics LeaderTel: +380 44 499 2012 [email protected]

Oleksiy ImasAssociate Director,EY Start-up Accelerator Leader Tel: +380 44 490 3049 [email protected]

Contacts

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Industry expertise• Asset Management• Automotive• Banking & Capital Markets• Consumer Products• Diversified Industrial Products• Government & Public Sector• Insurance• Life Sciences (Biotech, Pharmaceutical and

Medical Technology)• Media & Entertainment• Mining & Metals• Oil & Gas• Power & Utilities• Private Equity• Real Estate (includes Construction,

Hospitality & Leisure)• Retail & Wholesale• Technology• Telecommunications• Transportation

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To achieve your potential, you need fast, easy access to the information and the people who can aid you in making the right decisions. That’s why we’ve invested in dedicated Global Industry Centers around the world — centers that serve as virtual hubs for sharing industry-focused knowledge and experience. Our commitment of time and resources means that we can anticipate market trends, identify implications and develop clear points of view on industry issues.

In the context of market uncertainty, we are ready to provide companies in various industry sectors with balanced corporate management solutions. EY’s team has extensive experience assisting companies in restructuring, managing integration during a downturn and performing express liquidity management analysis. We offer best practices and thought leadership in advising businesses on effective management in the current situation.

Whatever your industry is, our global network of professionals can provide you with unique advice that meets your assurance, advisory, tax and legal and transaction needs. Our industry teams are tailored to best suit your needs while considering the main factors influencing your business.

Doing business wherever you areEY Ukraine is part of the EMEIA Area of our global organization, which operates across Europe, the Middle East, India and Africa and brings together over 107,000 people in 12 regions.

We do business wherever you are and wherever you plan to expand your business.

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EY ContactsKyiv, 01001, Khreshchatyk Street, 19A

Tel: +380 44 490 3000 Fax: +380 44 490 3030

[email protected]

Facebook www.facebook.com/EYUkraine

LinkedIn www.linkedin.com/groups/35678

YouTube https://www.youtube.com/c/EYUkraine

Instagram @eycareersukraine

EY | Assurance | Tax | Transactions | Advisory

About EY

EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

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