Energy Expertise in Ukraine October 2015 © 2015 Grant Thornton LLC (Ukraine) | Energy expertise in Ukraine | Feb 2015 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 Audit, special audit and due diligence services Development of industry-wide costing methodology for Ukrainian oil and gas companies Experience in cooperation with financial organizations (European Commission, World Bank, IFC, EBRD, other IFIs and Donors) Complex legal and tax and financial advisory support Advisory services related to reorganization Monitoring of changes in energy sector in Ukraine and in the World on ongoing basis © 2015 Grant Thornton International Ltd. All rights reserved. Development of business plans, commercial viability analysis, technical and economic feasibility study and market study Selected credentials Oil and Gas industry Services related to general issues of the industry Metrology center NJSC Naftogaz of Ukraine European Commission “Inogate” NJSC Naftogaz of Ukraine Commercial analysis of the project sustainability and metrology market research Participation in the European Commission Program "INOGATE" to develop the concept of reforming Ukraine's gas transit system Consulting services related to assistance and representation of the client in the process of debt restructuring, including developing plan, tools and techniques for restructuring Advices relating to the UkrainianRussian negotiations on oil and gas industry Oil and Gas industry Oil and Gas Industry Oil and Gas industry Oil and Gas industry Business advisory services Business advisory services Legal services Legal and business advisory services NJSC Naftogaz of Ukraine NJSC Naftogaz of Ukraine NJSC Naftogaz of Ukraine NJSC Naftogaz of Ukraine NJSC Naftogaz of Ukraine Audit of financial statement (according to Ukrainian GAAP, IFRS ) Legal services due to the establishment of a number of foreign projects on the distribution of hydrocarbons Development of industry-wide costing methodology for oil and gas companies (calculation, accounting and planning of costs of production) Stock-taking of public property for the Ministry of energy and coal industry used by 42 distribution system operators in Ukraine Oil and Gas industry Oil and Gas industry Oil and Gas industry Oil and Gas industry Audit Services Legal services Business advisory services Business advisory services © 2015 Grant Thornton International Ltd. All rights reserved. Selected credentials Oil and Gas industry Midstream World Bank Financial Statements and projections of gas transmission and storage operators in Ukraine (on-going project) Ukrtransgas PJSC Uktransgas PJSC 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. Audit of financial statements according to Ukrainian GAAP, IFRS Ukrtransgas PJSC Consulting related to preparation by JSC Ukrtransgas of Local GAAP first time conversion to IFRS financial statements Ukrtransgas PJSC Consulting related to development of accounting methodology Ukrtransnafta PJSC Compilation of financial reports of oil transmission operator prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Gas Industry Gas industry, TSO and SSO Gas industry, TSO and SSO Gas industry, TSO and SSO Gas industry, TSO and SSO Oil industry, TSO Business advisory services Business advisory services Audit services Business advisory services Business advisory services Audit services Mykolaivgaz Zhitomirgaz Propangaz Khmelnitskgaz Concern Ukrgaz Luhganskgaz Compilation of financial statements in accordance with IFRS Compilation of financial statements in accordance with IFRS Compilation of financial statements in accordance with IFRS Compilation of financial statements in accordance with IFRS Compilation of financial statements in accordance with IFRS Gas Industry, local DSO Gas Industry, local DSO Gas Industry, local DSO Gas Industry, local DSO Gas Industry, holding company, gas trader Gas Industry, local DSO Audit services Audit services Audit services Audit services Audit services Audit services © 2015 Grant Thornton International Ltd. All rights reserved. Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Selected credentials Oil and Gas industry Midstream (continued) Zaporozhyegaz Naftogasaliance Dnepropetrovskgaz Gas of Ukraine Naftogazmerezhi Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Audit of financial statements Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Compilation of financial reports prepared under IFRS standards (joint project with Ernst & Young LLC (Ukraine) Reorganization and Restructuring consulting Business processes development Financial and tax advisory in order to improve operational efficiency Gas Industry, local DSO Gas Industry, gas trader Gas Industry, local DSO Gas Industry, Gas trader Gas Industry, local DSO Audit services Audit services Audit services Audit services Restructuring services Upstream and Downstream Ukrgazdobycha Naftogasdobycha Vikoil LTD Confidential - ongoing Narodna AZS 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) Transfer pricing advisory and other tax advisory services to the largest private gas extraction company in Ukraine Audit of financial statements Gas Industry, gas extraction Gas Industry, gas extraction Gas Industry, gas extraction Oil extraction Petroleum products, retail Audit services Tax services Assurance services Project financing services Advisory services © 2015 Grant Thornton International Ltd. All rights reserved. Services related to the fundraising for Oil extraction company Technical assistance in development of presentation materials to potential investors Selected credentials Leading energy companies in Ukraine Energy Holtec International NNEGC Energoatom ATOMPROJECT ENGINEERING 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 Nuclear fuel and waste management Audit of financial statement of NNEGC Energoatom (monopolist at Ukrainian nuclear energy market) prepared according to IFRS Support, advice, valuation and expertise related to financial and legal issues of investment project of nuclear power plant units’ construction (budget > USD 1bn) Technical assistance in project’s economic feasibility development Nuclear energy Nuclear energy Energy Audit services Financial modeling preparation services Business Advisory Services Legal services Ukrenergo Technology and services companies New Russia Growth ATON Group Actaris Metering Systems SA Independent financial Due diligence as part of private placement Feasibility study and review of Poland Heat Engineering market Development of the business plans, technical and economic feasibility study Heating equipment production Heat Engineering Gas metering Due diligence services Transaction services Operational improvement services © 2015 Grant Thornton International Ltd. All rights reserved. Selected credentials District heating and other municipal entities in Ukraine SME Lutskteplo Kramatorskteploenergo LLC (Contour Global) Teplovodoenergiya PJSC Kyivenergo Audit of financial statements according to IFRS and preparation of financial statements according to terms of reference of EBRD Grant Thornton provided audit of financial statements according to US GAAP Grant Thornton provided audit of financial statements according to Ukrainian GAAP Technical assistance in project’s economic feasibility development (on-going project) Production, distribution of heat and heat water in Lutsk region Power generating enterprise, created on the base of Kramatorsk CHP Water and heat supply in KamyanetsPodylskiy Electricity, Hot water and district heating supply in Kyiv Assurance services Assurance services Assurance services Business advisory services Radisson BLU, Kyiv © 2015 Grant Thornton International Ltd. All rights reserved. Contacts: Oleksandr Chalyi President of Grant Thornton Ukraine Iryna Filippova Director for business development T +38 (0) 44 461 97 21 E iryna.filippova@ua.gt.com Е info@ua.gt.com www.grantthornton.ua © 2015 Grant Thornton International Ltd. All rights reserved.