Companies’/projects specialties: • Water treatment plant construction out of Russia (Import/Export operations) • Oceanarium construction in Nizhny Novgorod city • Textile production under GOZ (44.275 FS), cooperation with Federal Treasury • International trade (agrochemicals supply from Arab states to South America) Responsibilities: • Full range financial support of projects: from managerial accounting and budgeting set-up till financial modelling of majority potential projects; • Complex transaction set-up (transaction modelling, contracts development, financial settlements, primary documents preparation, including promissory notes and mutual settlements); • Projects fund raising – Federal and regional financial support programs search and analysis to be adopted for new and acting projects financing; • Bank communications: accounts opening /closure; project fund raising; international transactions set-up under sanctions; • Foreign exchange operations; currency hedging; • GOZ contracts execution approbation: from Contracting and settlements via Federal Treasury till successful audit pass of executed GOZ contracts. Achievements: • Managerial accounting and reporting were set up and development on the basis of Excel for a number of projects; Standard contracts were introduced as well as monthly budgeting and daily payments on the basis of preapproved payment registers. • Pilot project on textile production under GOZ 44.275 was successfully executed as well as collaboration with Federal Treasury; • Feasibility study was performed for the textile plant construction. Federal and regional financial programs were adopted to finance the project cost of 1,5 bln.roubles; • Ministry of Economics, Trade and Industry and Ministry of Finance of Nizhny Novgorod region granted the Oceanarium project status of first priority projects and thus granted the access to the regional finding support programs like property tax reduction and bank interest rate subsidizing; • Company’s Internal processes were revised and reorganized: organizational and functional structures were developed; financial responsibility centers were set-up; functions and responsibilities were redistributed and fixed by GD letters of attorney; • Bank financing raised: 116 mRUR for short-term operational loans and 960 mRUR investment loan (Bank Credit committee adoption stage) • Foreign currency exchange risks hedging and budget execution control; Reason for Company leave: Мajor projects projects completion.

Lamb Weston Belaya Dacha – Rus/Holland JV – frozen potato French fries and wedges production for McD, BK, KFC and others. Annual turnover ~ 5 bln.roubles; 2 daughter companies; > 300 employees Russia, Lipetsk, www.lwbd.ru Level: GD-1. Subordination – GD / directly to shareholders Number of employees in subordination: >20 Divisions in subordination: • Budgeting department; • Treasury (including controlling and costing departments); • Accounting and reporting department (RAS, IFRS, managerial and tax accounting); • Legal department. Responsibilities: • Costs control and cost cutting (OPEX & CAPEX); • Business processes build-up, standardization and automatization; • Managerial accounting and reporting set up and development; • Budgeting process set-up from “zero” level; • Investment projects appraisal and monitoring; • Economic security set-up and maintanance and other functions Achievements: • Managerial accounting and reporting were set up and development; • typical contract terms were introduced, contract approval process was accelerated and reorganized on the basis of 1C documentation software; • Budgeting process was set-up from “zero” level for the Plant, for agro farm and for trade company (daughter companies) and fully automated; • For all companies financial models were developed till 2035; • Company’s Internal processes were revised and reorganized: organizational and functional structures were developed; financial responsibility centers were set-up; functions and responsibilities were redistributed and fixed by GD letters of attorney; • For multiple investment projects (including production expansion) were organized bank financing; currency hedging; CAPEX cost control procedures; • Compliance system was developed and set-up from “zero” level; • Tender procedures were set-up form “zero” level (e-tender) to control costs and make transparent supply chain; • Financial and Capex control function was set-up form “zero” level that allowed to cut OPEX & CAPEX expenses by 15% in average; • in process of development were the following projects: - “From purchase to payments” project on the basis of 1C ERP system with purpose to have preventive control on budget fulfillment and liquidity planning instrument - Cost accounting: “by order” and “by project” - Electronic documentation workflow set up within the Company and with counterparts - Payroll budget automatization on the basis of IT system 1C ZUP 3.1 • Plenty other projects tasks were introduced Reason for Company leave: Shareholders change

Group of companies on general labor personnel leasing (Private employment agency, outstaffing, outsourcing). Annual turnover ~4 bln. roubles; >300 Projects (Clients); > 10,000 employees Russia, Moscow Level: GD-1. Subordination – directly to shareholders Number of employees in subordination: >60 Task: To lead the Project on building-up business processes, budgeting process introduction and business process automatization within Group of the Companies. Divisions in subordination: • Treasury; • Budgeting department (including controlling and costing departments); • Accounting and reporting department (RAS, managerial and tax accounting); • labor and wages department. Responsibilities: • Business processes build-up, standardization and automatization; • Managerial accounting and reporting recovery and development; • Budgeting process set-up from “zero” level; • Investment projects appraisal and monitoring; • Fund raising and other responsibilities. Achievements: • Liquidity improvement: factoring within Alfa Bank is in the process; typical contract terms were introduced, negotiations with key customers and suppliers were conducted, in result cash receipt terms were reduced, cash payment terms were prolonged; overdue accounts receivable were reduced. • Costs cut-off: project of electronic documentation flow implementation within suppliers and customers was started; contracts control and Budget committee introduction allowed to minimize non-productive expenditures; tax optimization was performed. • Economy and Budgeting: the economic revision on current projects was performed -> some loss-making projects was proposed to close; budgeting process by “from bottom to top” method was introduced; education on budgeting process was performed for Companies personnel; budgeting process automatization on the basis of Excel with Marcos was performed; quarterly budgets for 2018 preparation was started. • Organizational changes: the Board of directors and Budgeting committee were created. New organizational structure for Group of the Companies was created and implemented. Business processes were revised. Personnel register, staff wages were unified within Group of the Companies. Department work and position descriptions are in process of creation. Business processes automatization was started on the basis of 1C «Corporate management». Unique Master database is in process of creation. Managerial accounting was introduced. Financial flows separation and managerial accounting by each project within the Group of the Companies were initiated. Reason for Company leave: Personal decision caused by systematic payroll detention

Consulting services

Level: GD-1. Subordination – directly to shareholders Number of employees in subordination: >250 Divisions in subordination: • Treasury; • Budgeting department (including controlling and costing departments); • Accounting and reporting department (RAS, IFRS, managerial and tax accounting); • IT department; • Purchasing and procurement department Responsibilities: • Loan portfolio refinancing; • Business processes build-up, standardization and automatization; • Non-productive expenses cut-off (including CAPEX); • Personnel optimization; • Investment projects appraisal and monitoring; • Managerial accounting and reporting recovery and development; • Budgeting process set-up from “zero” level and other responsibilities. Achievements: • Liquidity improvement: loan portfolio was refinanced; additional loan limits were attracted (> 600 mln. Roubles); suppliers payment period was increased up to 60 days, advance payments were strictly minimized; typical contract terms were introduces in relation to suppliers. • Costs cut-off: subordinated personnel was reduced by 20%; non-productive expenses were eliminated; IT-support function was outsourced, it’s cost reduced by > 30%; CAPEX and construction processes were formalized and standardized, general construction contracts were introduced via tender procedure that resulted in CAPEX cost reduction. • Economy and Budgeting: each restaurant economy was revised -> dozens of lossmaking ones were proposed to close; budgeting process revision project was initiated; Annual budget 2016 preparation was started. • Organizational changes: Budgeting and Tender committees were founded; Financial division organizational structure was changed; purchasing and procurement function was centralized; suppliers selection process was changed to tender mechanism on e-tender platform. Service Desk service creation was initiated in order to shift quality of operational divisions needs service. • Business processes optimization and automatization: > 30 big projects on business processes unification, standardization and automatization were initiated; managerial accounting and budgeting processes automatization on the basis of “1C” software was started; contracts electronic validation system was introduced; project of electronic documentation flow implementation within suppliers and customers was started; project of Master database creation and implementation within the Group of the companies was launched; were initiated many other projects, aimed to achieve KPIs of the Group. Reason for Company leave: Shareholders change

Level: GD-2. Subordination – to GD and CFO Number of employees in subordination: > 40 Divisions in subordination: • Treasury; • Budgeting department; • Accounting and Reporting department (RAS, IFRS, managerial and tax accounting); Task: Short-term Project on shifting Company’s processes and performance from State way of doing business to commercial one. Responsibilities: • Group annual budget preparation for protection to shareholders and heads of «RZHD»; • Budgeting process optimization; • Break-stone production cost analysis and reduction; • Group finance model actualization and protection to lending bank; • Investment projects valuation; • Finance function centralization and optimization; • Accounting process automatization; • Participation in KPI system development and implementation and other responsibilities Achievements: • Economy and Budgeting: within less than 1 month Group annual budget was created and approved by shareholders. Total production cost was reduced by 15% within 2 months (material expenses – 15%: personnel cost – 20%). Group financial model was actualized and protected to lending bank. Leasing, bank guarantee and other financial expenses were optimized and reduced. • Organizational changes: accounting function was centralized. Quarry supervisors division was created and introduced. Accounting functions automatization project was launched on the basis of “1С” accounting. Reporting period was reduced from 15 to 10 days. Job descriptions, department descriptions and other normative documents were implemented. KPI system was developed and started its implementation. Reason for Company leave: Project head decision to cease project

Level: GD-3. Subordination: Executive Vice-president on Finance and Corporate development -> CFO-> Deputy CFO Number of employees in subordination: >350 Divisions in subordination: • Treasury: - Bank and petty cash department (foreign currency and rouble bank payments, petty-cash operations, payroll card program) - Finance resources analysis and management department (operational forecasting and CFS fulfillment, AR/AP analysis, preparation of presentations, analysis and reports to management); - Managerial accounting department (managerial accounting of whole OJSC «AVTOVAZ», factoring and promissory notes operations, list of payments preparation for validation); • Loan department (funds raising, letter of credits operations, bank guarantees, leasing, loan pledges management); • Contracts validation Center (counterpart documents of entitlement collection, verification and maintenance; OJSC «AVTOVAZ» contracts validation and contract database maintenance; counterparts and contracts master database management, export-import documentation flow organization and management); • Insurance department (all kinds of insurance of OJSC «AVTOVAZ») Responsibilities: • Finance service function cost optimization and effectiveness improvement; • OJSC «AVTOVAZ» Financial operations budget preparation and protection; • Creation of transparent system of financial resources flow and payment process acceleration; • Improve forecast facilities and increase yield from deposit operations; • Decrease period of supply documents validation; • Automatization and improvement of managerial accounting and reporting process; other responsibilities Achievements: • Liquidity improvement: payments speed-up from 2 days to 2 hours resulted in additional financial resources opened for deposits making. Straight-line system of deposits opening was set and resulted in financial yield up to 1 bln. roubles per annum. Treasury function was automated, that allowed to dispatch vehicles to dealers one day earlier - in the same day the payments were received. Factoring schemes with both customers (dealers) and suppliers were worked out and introduced, that allowed to improve counterparts mutual liquidity and decrease financing costs. Project of OJSC «AVTOVAZ” promissory notes emission and their further payments within crisis of 2008-2009 was successfully lunched and finalized. • Government relations: 25 bln. roubles of governmental support gained with help of Rostec Corporation were successfully spent and later inspections of RF Account Chamber and RF Public Prosecution Office were passed. Investment program financing was raised from VEB, Sberbank, VTB. • Economy and Budgeting: Finance division personnel was cut in 6 times (from 350 to 57). AVTOVAZ Financial operations budget was prepared and protected. Tender procedure introduction resulted in significant insurance cost decrease. Bank commissions and cost of funding were decreased. Finance and Resource Committee (RFC) was created at the level of Vice-presidents and relevant directors for board discussion and decision making on major finance and economic topics. • Business process optimization and automaization: IT systems in use of Finance division were reduced from 72 to 3. All functions and processes in Finance feasible for automatization were automated. Acted as one of the major Facilitators in SAP implementation project during 1.5 year period. Payment factory was worked out and implemented. Payment period from payment decision making to execution was reduced from 2 days to 2 hours. Accounting by investment projects was introduced. Suppliers centralized settlements system was made that resulted in decrease of payment documents validation period from 2 weeks to 2 days. A system of personnel motivation and management was worked out and approbated. It became the basis for the whole AVTOVAZ motivation system improvement. The KPI system for Financial division was developed and implemented. There were introduced many other projects related to process straightening, optimization and automatization that allowed AVTOVAZ to save some billions of roubles and release > 1,000 personnel. Reason for Company leave: Shareholders change

Level: GD-1. Subordination: to GD and directly to shareholders duly authorized by Board of Directors and to the President of OJSC «AVTOVAZ». Number of employees in subordination: >20 Divisions in subordination: • Finance department; • Accounting department Tasks: • Major shareholder Company control restoring; • Company financial recovery. Responsibilities: • Regular reports to shareholders on Company’s actual performance and prospects of development; • Budgeting & forecasting system set-up and control; • Loan portfolio refinancing; • Dealer outlets KPI performance analysis and closure proposal making to Board of Directors. • Board of Directors meeting preparation and support; • Liquidity improvement through work capital optimization; • Cost cutting and cost control system set-up; • Financial analysis of operational decisions to be taken; • Participation in KPI system development for employees; • Representative functions and handling the liaison with Finish management and Russian owner. Achievements: • Liquidity improvement: loan portfolio was refinanced, additional loan limits were attracted, swap operations with bank loans were performed to secure interest risk. Balance sheet structure was normalized. Working capital was optimized. System of operating monitoring of operational fulfillment of BS, P&L and CFS was introduced. • Economy and Budgeting: multiple cost-cutting was made through introduction of automated expenditure authorization system and contract validation. Budgeting & forecast system was set up from zero level on the basis of MS Excel. Effective managerial accounting and reporting system was implemented. Outlets performance analysis was made, some of them were proposed to close. Reason for Company leave: Shareholders change. The company was sold to a new owner.

Level: GD-3. Subordination: GD -> CFO-> Department director-> Deputy Department director (the only one) Number of employees in subordination: 15 Tasks: • RAS accounting and reporting recovery; • IFRS reporting preparation for IPO in short period of time Responsibilities: • IFRS audit process management, liaison with external auditors; • Multiple IFRS&GAAP reports preparation and quality control of working papers prepared by department; • Consolidation of holding companies and consulting on business restructuring in a view of its effect on IFRS Financial Statements; • Supervision of managerial accounting and reporting, new restaurants construction cost estimates revision Achievements: • Leading out the fast growing Company to IPO within 7 months period; • Foundation of RAP to IFRS transformation process from zero level. Unification and standardization of IFRS reporting process (unified forms of working papers, transformations and reporting packages) • Active participation in preparation of MD&A and Offering Memorandum. Reason for Company leave: end of the IPO project

Employees in subordination: up tо 10 in one team, up to 3 audit teams simultaneously. Responsibilities: • Audit process planning, staffing, budgeting and governance; • Preparation or inspection of financial statements prepared in accordance with RAS and IFRS. Client’s annual reports analytical analysis; • Understanding and documentation of operating and financial processes, analysis of effectiveness of internal controls of a company, drawing up recommendations of internal control system improvement; • Liaising between Ernst & Young management and the one of a company; • Training, coaching, coordination and monitoring of audit teams Achievements: • Advanced managerial skills development; • Advanced technical and time management skills, allowed to conduct and monitor audit process at up to 7 projects at the same time; • Knowledge and experience of RAP and IFRS application; • Capability to work 80-120 hours per week during several months when needed; • Experience of auditing major companies of transport, manufacturing and retail sectors, such as: OJSC RZHD, EvrazHolding - Nizhny Tagil Iron & Steel Plant, SualHolding – 3 plants (BAZ, NAZ, KUMZ), Confectionery plant SladCo – 2 plants, Tetra Pak, ABB Electroengineering, Alfa Laval Potok, IKEA, Spar Retail, Mcdonalds, Radio 7 and many others; • Advanced communication and lecturing skills. Experience in reading training courses on audit techniques and audit methodology for the group of the first year audit seniors of 30 people. Permanent coaching and knowledge sharing during the audit projects. Reason for Company leave: Was looking for new personal professional and payroll development

Responsibilities: • Giving lectures and seminars on economics, exchange trade and securities and psychology. Carrying out of researches, writing of scientific articles Achievements: • Governance of the team of 15 people during 1.5 years while conducting research on Ministry of Education order with the subject to reveal major deficiencies of higher education system in Russia; • Practice of giving lectures and repots to large audience (up to 150 listeners), conduction of scientific research

Responsibilities: • Preparation of feasibility study, development of operational accounting system in Excel, preparation of analytical reports Achievements: • Gathering experience of feasibility study preparation, improvement of Excel application knowledge to advanced level