JSC Techsnabexport

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Appendix No. 2. Auditors’ report on accounting (financial) statement

Auditors’ report on accounting (financial) statement for the period from 01 January until 31 December 2013

To Shareholders
of the Joint Stock Company
Techsnabexport

1. Auditee

1.1. Name:

Joint Stock Company Techsnabexport (hereinafter referred to as “JSC Techsnabexport”).

1.2 Location address:

28-3 Ozerkovskaya naberezhnaya, Moscow 115184, Russia.

1.3 State registration:

Registered by the State Institution “Moscow Registration Chamber” on 28 January 1994, Certificate No. 029.427. Entered to the Unified State Register of Legal Entities, Department of MOT of Russia for Moscow, on 11 July 2002, Principal State Registration Number: 1027700018290.

2. Auditor

2.1. Name:

Financial and Accounting Consultants Limited Liability Company (FBK LLC).

2.2. Location address:

44/1, bld. 2AB Myasnitskaya st., Moscow 101990, Russia.

2.3. State registration:

Registered by the State Institution “Moscow Registration Chamber” on 15 November 1993, Certificate: YuZ 3 No. 484.58З RP. Entered to the Unified State Register of Legal Entities on 24 July 2002, Principal State Registration Number: 1027700058286.

2.4. Membership in the self-regulatory organisation of auditors:

Non-profit Partnership “Audit Chamber of Russia”.

2.5. Registered number in the Auditors’ Register of the self-regulatory organisation of auditors:

Certificate of membership in the Non-profit Partnership “Audit Chamber of Russia” No. 5353, ORNZ – 10201039470.

We have audited the accounting (financial) statements of the organisation, hereinafter referred to as “JSC Techsnabexport”, attached hereto, as follows: Statement of Assets and Liabilities as of 31 December 2013, Profit and Loss Statement, Capital Change Statement and Cash Flow Statement for 2013, and notes on financial statements for 2013 of JSC Techsnabexport.

3. Responsibility of the auditee for accounting (financial) statements

The auditee management bears responsibility for the drawing up and the credibility of the said accounting (financial) statements as per the accounting principles of Russia and for the system of internal control required for drawing up accounting (financial) statements that do not contain material misstatements due to fraud or error.

4. Responsibility of the auditor

We assume responsibility for our opinion on the credibility of the accounting (financial) statements as based on the audit conducted. We conducted the audit in accordance with federal auditing standards. These standards require the observance of applicable ethical norms, as well as planning and conducting the audit in order to obtain sufficient confidence that the accounting (financial) statement does not contain material misstatements.

The audit included auditing procedures to obtain audit evidence confirming the numerical values of the accounting (financial) statements and disclosure of information therein. The auditing procedures are selected on our discretion based on an assessment of risk of material misstatements due to fraud or error. In the course of this risk assessment, we reviewed the system of internal control, which ensures drawing up and the credibility of the accounting (financial) statements, in order to select appropriate auditing procedures rather than to express an opinion on the internal control system effectiveness. The audit also included an assessment of appropriateness of the accounting policy in use and of the validity of estimated values obtained by the auditee management, as well as an assessment of the accounting (financial) statement submission procedure as a whole.

We believe the audit evidences obtained through the audit provide sufficient grounds for expressing an opinion on the credibility of the accounting (financial) statements.

5. Auditor’s opinion

In our opinion, the accounting (financial) statements credibly reflect the financial standing of JSC Techsnabexport in all material respects as of 31 December 2013, as well as the results of its financial and economic activities and cash flow in 2013, as per the Russian accounting standards.

Vice President of FBK LLC A. V. Tikhonovsky
By Proxy
No. 4/13 of 15.01.2013

03 March 2014



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