Participation as an independent consultant in various projects in the role of acting CFO or project director Main projects: • Business modelling and preparation of the budgets • Review and analysis of existing processes and evaluation of their effectiveness • Evaluation of the effectiveness of the accounting department • Due diligence • Internal audit • Treasury: optimization and set up

The Company manages Duty Free shops in the airports Sheremetyevo and Domodedovo. Acting as temporary CFO for the project of optimizing of the internal processes and controls: • Head of finance of the Company • Introduced new procedures for budget process and preparation of the management accounting in accordance with IFRS. • Prepared the consolidated budget for 2017 • Fast closing of the statutory accounting financial statements. As a result statutory accounting is closed on the 5th day after the reporting month, the management accounting is closed on the 7th day after the reporting month. • Automatization of Cash flow and payment process (on 1C platform).As a result the approval process became more transparent and takes 50% less time. • Efficiency analysis of the current external auditors and tendering for the next financial year • Business valuation. Preparation of the financial model and its submitting to the shareholders and external experts.

The Company is specializing in distribution of aircraft components in the Russian market. • Business modelling, working out of investment models and business strategy. Defended business plan in the headquarter as a result financing was approved and the project was started. • Reporting to the Board on financial and operating issues • Budgeting. Building up budgeting process from nil. Worked out methodology and relevant procedure instructions for budgeting process and preparation of the management accounting. • Supervision over accounting/treasury. Forming the financial department from nil. Hiring of the new employees, delegation of duties and supervision over the performance of the subordinates. • Cash flow management. Monitoring financing inflows and liquidity state. Foreign exchange currency losses were minimized. • Pricing. Setting prices for contracts and defining profitability margin. Prepared all price lists for the sales department. • Negotiations with customers and suppliers. Achieved considerable discounts (up to 30% compared to the average market prices) for transportation, customs and warehousing services. • IT, introduction of ERP system on the 1C platform. Initiated and supervised automatization of the routine and non-routine operating and financial reports. Prepared a technical request for IT experts and supervised the whole process from working out to introduction. • Legal issues and pre contractual work. Worked out an interaction process with the external legal consultants and achieved a significant reduction in costs related to legal issues. • Liaison with internal and external auditors. Carried out a tender and negotiated a considerable discount with fixing a price for the following 3 years. • Tax optimization • Customs issues. Cooperation with customs broker and logistics providers. Set an interaction process with the customs broker as a result customs service took 50% less time. • Setting business processes & their introduction.

Directorate is responsible for issues concerned with research and development of new helicopters of program Mi-8/Mi-17. The directorate is supervising the whole process of cyclical life of the project from the start (research and development) to serial production. • Investing analysis of the projects, finance modelling of projects concerned with production of the modernized helicopters. • Preparing investment budgets, providing support and justification for key performance indicators of budgets. • Preparation of business plans of project, presentation of business plan at project committee. • Control over financing of research and advancement works, monitoring payment schedules. • Analysis of contract terms with counterparties, suppliers of components and services. Negotiating of pricing and payment terms. • Monitoring of project directors of the directorate in terms of economics and finance issues

Position of Project Director accountable to Head of Aviation Department. Aviation Department is represented by airports in Sochi, Anapa, Krasnodar, Eysk, Gelendjik, Kharkov and airlines: Kuban Airlines and Skyexpress • Project financing: control over financing of the key investing projects, providing resources for funding, reservation of the necessary funds and technical implementation of funding schemes. • Transformation projects for newly acquired business units (operational, IT, finance, personnel) • Working out and implementation of the provisions and methodology of preparation of the management accounting in accordance with IFRS. • Introduction of «fast close» procedures for management and statutory accounting. • Supervision over SPV (off-shore and Russian residents) in terms of budgeting, tax optimization, legal issues and document flow. • Optimization of the internal liabilities (trade payables and internal loans) of the business units. Elimination of the liabilities and reduction of tax burden caused by liabilities. • Negotiations with bank-creditors of the airlines in terms of prolongation of the credit products with conditions comfortable for the business. • Interaction with auditors. Preparation of short list of auditors, negotiating of contract terms and monitoring of audit process. Review of audit results and adjustments to FS suggested by auditors. Taking measures to avoid repeating errors in future and minimizing risks of harm to be inflicted by adjustments to Financial statements. • Acting finance director and chief treasurer of airlines in pre liquidation period. Preparing payment registers on daily basis, sequestering and presentation to the management for approval. Optimization of cash flow in terms of blocked/arrested payment accounts and currency regulations. • Participation in sale of property (aircrafts) – negotiating of contract terms, document flow, control over payment schedules. • Budgeting - supervision over budgeting process of airport and air lines businesses. Review and testing of budgets, monitoring interests of managing (parent) company in budgeting process of business units. • Monitoring of group Cash Flow • Analysis of management accounting, factor analysis • Preparation of monthly CEO reports of each business unit. Introduction of methodology of reporting in businesses • Member of Audit Committees. Working out of recommendations to the Board of Directors on operating and financial issues. Member of the Board of Directors of the airport businesses.

Position of finance manager in consulting company specializing in the rendering of financial & accounting services to German and Austrian middle size companies • Planning & budgeting • Implementation of budgeting bottom and upwards • Factor and KPI analysis • Reporting • Financial Expertise (due diligence) of the entities involved in the M&A process. • Preparation of management reports in accordance with IFRS • Assessment of internal controls • General consulting on accounting issues

• Financial Expertise (due diligence) of the entities involved in the M&A process. • Preparation of the vendor due diligence reports • Identification of business, financial and operating risks • Assessment of key business results and their disclosure in the financials • Variance analysis based on the comparison of budgets with the actual output • Assessment of reasonableness of the short-term and long-term forecasts • Overall analytical review of the financial position and performance results • Assessment of EBITDA , net debt, working capital, cash flows etc. As a senior consultant was in charge of full scope due diligence projects related to real estate, leasing, machinery, oil&gas and retail industries. Participation in projects for: SUEK, Poluszoloto, Rossneft etc.

• Auditing financial statements prepared in accordance with IFRS, US GAAP • Auditing financial statements prepared in accordance with Russian legislation • Managing and training of audit teams, coaching junior team members • Supervision of audit engagements, audit of financial statements under IFRS, US GAAP, RAP • Transformation of financial statements from RAP to IFRS/US GAAP • Performing planning and control procedures in audit engagements • Preparation of audit reports Participation in the audit and transformation projects for: LUKOIL, Evrozement, Russkiy Aluminiy, Slavneft etc. Performed as in charge of several projects managing teams of 4-5 auditors