• Management of processes of preparation and passing audits of financial statements of companies in the group in accordance with IFRS; • set-up from scratch and development of IFRS reporting function of companies in the group; • methodological support of companies in the group on the application of IFRS; • participation in preparation of strategies of development of finance and IT functions of companies in the group; • management of processes of automating the preparation of financial statements in accordance with IFRS of companies in the group as a customer; • management of personnel: 10 employees. Achievements: • decreased the time of preparation of financial statements of companies in oil & gas sector from 11 months to 5, from 8 months to 5; • led the process of preparation the financial statements of a major international airport in accordance with IFRS for the years ended 31 December 2022 and 2021 (first-time adoption of IFRS) and successfully passed audit (BIG4).

• Preparation for IPO process, eurobonds issue, raising bank loans, getting ratings from rating agencies; • participation in preparation of management accounts, set up of budgeting process, redesign of cost of sales calculation; • participation in set up of Shared Services Center; • preparation of accounting policy, unified chart of accounts, journal entries; • automation of preparation of financial statements in accordance with IFRS; • preparation of GRI-report; • set up a process of actuarial valuation of employee benefits; • building of team, training and control (15 employees); • management, control and communication with auditors during the audit under the standards of IFRS. Achievements: • prepared IFRS accounting policy, unified chart of accounts, journal entries; • set up a process of preparation of financial statements in accordance with IFRS from scratch; • prepared reports based on IFRS principles (for 2017-2021 on a quarterly basis); • prepared Statement of Financial Position at 01.01.2020 and successfully passed audit (BIG4); • prepared financial statements in accordance with IFRS for the years ended 31 December 2021 and 2020 (first-time adoption of IFRS) and successfully passed audit (BIG4); • prepared GRI-report for 2019-2020.

• Development and implementation of a business development strategy for accounting advisory group; • management of accounting advisory group (14 subordinates); • management of engagements of preparation of financial statements in accordance with IFRS and US GAAP, engagements related to deferred tax assets and liabilities (recalculation of deferred tax assets and liabilities, preparation of tax balance sheet and filling in of tax package); • organization and management of so-called methodological stream of implementation project of IFRS 16 “Leases” in a subsidiary in the Russian Federation of one of the world's largest integrated telecom operators; • preparation of report on the results of implementation of Oracle E-business Suite for preparation of financial statements in accordance with Professional Accounting Standards (further – “OSBU”) of one of the largest stock exchanges in Europe (analysis of methodological requirements and functional design); • preparation of financial statements in accordance with IFRS of one of the largest companies in automotive industry (premium brand, first-time adoption of IFRS); • preparation of proposals on consulting services to the clients (incl. communication with clients); • preparation of engagement budget, control of budget execution; • drawing up a matrix of training for employees of accounting advisory group; • hiring, training and development of employees of accounting advisory group. Achievements: • prepared IFRS financial statements from scratch of one of the largest automotive companies for 4 years and for 6 months together with a small team of 5 colleagues in 5 months (both ones include comparative periods, premium brand, first-time adoption of IFRS); • independently found an opportunity to provide services in the market and made an appropriate proposal to the client in the amount of more than 36 million rubles (VAT included).

• Preparation of methodological documents for unification of SAP ERP for automation of preparation of financial statements in the company of oil and gas sector (sales through agent, research and development, cost of sales); • preparation of accounting policies of professional participants of securities market in accordance with OSBU, accounting entries and unified chart of accounts (fixed assets, intangible assets, inventories, employee benefits, current and deferred income tax, equity, income and expenses); • preparation of letters to Central Bank of RF on accounting issues in accordance with Professional Accounting Standards (further – “OSBU”); • preparation of accounting entries on operating and finance lease in one of the leading airline companies (including preparation of memorandums on methodological issues of classification, IFRS); • preparation of proposals of providing consulting services to clients (including communication with clients); • audit of financial statements in accordance with IFRS and Russian Accounting Standards (further - "RAS") of two insurance companies (management of personnel: 2 employees). Achievements: • Received the highest mark in the department as a result of performance evaluation in 2015 financial year.

• Preparation of methodological documents (incl. chart of accounts and accounting entries) for implementation of SAP BPC for automation of preparation of financial statements in accordance with IFRS in the company of energy sector (cash and cash equivalents, financial instruments, share capital, inventories, accounts payable, consolidation).

• Set up a process of preparation of financial statements in accordance with IFRS from scratch, restoration of accounting during transfer of function from outsourcing company; • automation of preparation of financial statements in accordance with IFRS; • building of team, training and control (5 employees); • set up a process of actuarial valuation of employee benefits; • administrative function (making and approval of memos, methodological recommendations, job descriptions, regulations, contracts and documentation of tenders); • management, control and communication with auditors during the audit under the standards of IFRS. Achievements: • In the shortest possible time (being in the company for 5 months) developed and built the process of preparing financial statements, as well as successfully passed an audit on IFRS standards; • decreased the time of preparation of financial statements from 9 months to 3.

• Preparation of financial statements in accordance with IFRS; • management of personnel: 2 employees. Achievements: • Prepared financial statements (incl. all disclosures) for 2011 year, 3 quarters of 2012; • successfully passed audit of financial statements for 2011 year (auditor - company of "Big 4") acting as Head of IFRS Reporting Department.

• Participation in creation of financial model of business valuation by method of discounted cash flows; • accounting entries on booking sale and lease back of fixed assets (receiving loan in substance), capitalization of borrowing costs that are directly attributable to the construction of fixed assets, entries for their depreciation and revaluation (incl. related deferred tax); • organization of accounting of buildings, constructions and land plots by objects in IFRS; • accounting entries on booking of deferred tax; • preparation of information for property valuers (list of buildings and land plots with their characteristics); • description of business processes of sales and purchases of the Group (the main business process). Achievements: • Prepared financial statements (incl. all disclosures) for 2010 year, 3 quarters of 2011; • successfully passed audit of financial statements for 2010 year (auditor - company of "Big 4") – special audit during IPO process.

• Preparation of financial statements in accordance with IFRS. Achievements: • Created transformation tables to transform financial statements from Russian Accounting Standards (RAS further) to IFRS; • prepared statement of financial position at 31.12.2009, statement of comprehensive income for the year ended 31.12.2009 (61 company, first time adoption of IFRS); • made a disclosure of reconciliations of equity and total comprehensive income in accordance with IFRS 1 First-time Adoption of IFRS.

Auditor of Assurance Department • Audit of fixed assets, intangible assets, accounts receivable, inventories, accounts payable, sales, cost of sales, administrative expenses, selling & distribution expenses (IFRS), tax liabilities and payments (VAT, Property Tax, Land Tax, Personal Income Tax, Unified Social Tax). Quantity of interim reviews: 4, audits: 8. Management of personnel: 1 interim reviews, 3 audits.

• Booking of provision for discontinued operations, contingent liabilities; • organization of fixed assets inventory; • assisting in making statutory reporting (RAS).

• Work with the fixed assets documents (made acts of acceptance, source documents); • preparation for the inventory.

Finance & Credit

The Association of Chartered Certified Accountants