International group, EPC contractor

Back-office management (15 subordinates), development of back office (Finance, Accounting, Tax, Legal, Operations, IT, HR) „from scratch‟ for a newly established company, who has started local billing operations in Russia (luxury perfumery and cosmetics): Management development plans for 2008-2010, 2011-2013 are outlined and approved internally. Corresponding 3-years budget plans are approved by Head Office (P&L, headcount, investments, cash-flow, loan plans). Thru 2008-2010, company has multiplied turnover up several times and fully regained market share lost during transition period (operations takeover from 3rd party distributor), while meeting profitability targets set forth by shareholders: breakeven point is achieved 1 year ahead of planned timeline in spite of macroeconomics turbulence. Accounting (both Russian and corporate/IFRS), tax accounting, management accounts are set up and duly maintained. Clean opinions for 2007 - 2011 annual statements have been obtained from KPMG All significantly material business processes are described and drawn up for the purpose of internal and operational controls as well as for the purposes of ERP implementation Company level controls and policies are developed and implemented (accounting policy, HR related policies on recruitment, appraisal and promotions, incentives, purchasing&tendering policy, credit policy, IT security policy, marketing policy) ERP (SAP Business One) and BI (SAP Business Objects) are implemented as operational platforms, project has been duly completed Distributed IT infrastructure is built up (office, warehouse, Head Office, home access), IT security policies are enforced, business continuity plans are developed and implemented Operations are set up (logistics providers are preselected and contracted, products are certified for the purpose of import and sales, customs, warehouse and inland freight processes are developed) Draft sales contracts and commercial condition annexes are worked out, Federal Antimonopoly Service approval is obtained In conjunction with front office management: all key customers are successfully re-contracted for local product supply Important administrative matters are handled (office search and move – twice – and rebuilding IT infra at new locations) Open vacancies are filled in, both in back office and in front office Depts. – the most appropriate recruitment agencies were preselected and contracted with Beauty consultants compensation planning scheme is developed and introduced

Functional scope is similar to previous position Leading Planning&Control team (8 direct subordinates), indirect supervision of Accounting team (10 indirect subordinates) Specific projects/activities: Business model restructuring on Russian market – shift from offshore sales to local billing. Managing finance side of the process: consideration of required changes to ERP systems and customizations; managing separate sub-projects on that finance planning, consideration of restructuring outcomes, borrowing planning, forex hedging development of standard dealership agreements, negotiations with customers on legal and operational matters tax analysis, tax planning, simulation of tax returns Move had been gradually performed (category by category) during year 2007.

Functional scope of responsibilities was typical for CFO/Deputy CFO position. Number of subordinates had increased from 2 in 2005 to 8 direct in 2007. Budgeting and planning, short-term forecasting (P&L, B/S, Inventory, cash-flow, headcount) Period-end closing (trial balance control and endorsement), preparation and submission of financial statement for Sony Corp. consolidation (US GAAP), preparation of management accounts package in accordance with corporate requirements Procurement analysis and inventory control Profitability analysis product-wise and channel-wise, management comments for monthly/quarterly/annual results Ad hoc financial analysis Credit controls, collectability assessment, liaising with credit insurance companies and banks Anti-money laundering policy: compliance control Liaising with audit firms (PwC Russia, PwC Switzerland) Specific projects and achievements: 2006: Managing local „Sarbanes-Oxley‟ project: project scoping, assessment of materiality of business processes and significant accounts documentation development (flowcharts, narratives, risk&control matrices, test plans) on finance related processes managing local project group (4-5 temporary subordinates), control over documentation in other segments internal and external tests of processes and controls remediation for internal control deficiencies, including preventive measures, change management and development of new corporate policies By the end of 2006 fiscal year (March 31st, 2007) all material weaknesses and deficiencies of internal controls had been remedied and external tests had been passed. 2005: Participation in SAP R/3 implementation project: project scoping (FI/CO part) coordination and overseeing changes to standard functionality, required to cater for Russian accounting and tax accounting, participation in development workshops test management coaching and training for users Project successfully went live in January 2006. Company fully shifted to SAP R/3 as operational and accounting platform. Sony award granted “For outstanding contribution to SAP implementation”

Budgeting and planning, short term forecasting per line of business: License, Tech Support, Consulting Period end closings and preparation of monthly reporting package, control over sales recognition policy compliance Sales opportunity analysis and forecasting of license revenue per industry/segment/product Ad hoc financial analysis Overseeing compensation plans, compensation planning, settling commissions Liaising with EMEA cluster finance analysts and internal auditors

Participation in and coordination of process of direct and dealer sales from Finance standpoint Analysis of dealers' activities and financial and operational results, benchmarking, providing both Caterpillar and dealers' management with summarized output Development of schemes of trade financing (Caterpillar Financial, Export Credit Agencies, local and international financial institutions) Corporate reporting analysis (contingent liabilities, credit risk exposure)

Accounting for Internet sales thru Sonystyle.ru (procurement, inventory costing, customs, warehousing, sales to individuals and legal entities) General accounting: GL, AP, AR Bank and treasury (payments, deposits, currency control) Capital lease operations

Sales and promotion of new products Day-to-day support for key accounts

Banking services sales to corporate and private customers Customer’s files review