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    BDO Ukraine brochure english version BDO Ukraine brochure english version Document Transcript

    • THE LEADER FOR EXCEPTIONAL CLIENT SERVICE BDO Ukraine International auditors and consultants
    • CONTENTS Letter from the President of BDO in Ukraine BDO International BDO Ukraine Sector and Regional Experience Our Services in Ukraine Preparing for an IPO Sustainability Services Integrated Reporting Partnership Contacts 3 4 6 7 8 10 11 12 13 14
    • BDO ukraine 3 letter from the president of BDO in ukraine Dear colleagues! You are holding a brochure of BDO in Ukraine - the leading auditing and consulting company, the fifth largest in the world. We have tried to collect the most important information about our activities and hope that this will help you make the right choice when looking for a reliable assistant in auditing and consulting. 2013 is a special year for the BDO network – this year, across the world, we are marking our international 50th anniversary and celebrating all that has been achieved in the 50 years since BDO was founded. At BDO, we’re proud that not only have we adapted to the changing operating environment, globalization, needs and expectations of our clients, but that we have grown into a US$ 6 billion business, operating in 144 countries. In the last 10 years alone, our revenues have almost tripled. The changing environment has meant that our clients are looking for more than numbers and standard service delivery. Now, more than ever, trust is vital and companies are expected to grow and deliver commercial value in a way that delivers broader social benefit. We are fully aware that that doesn’t just apply to our clients; it most certainly applies to our firms too. That’s why, to celebrate our 50th year, we have launched a brand new globally-run campaign; BDO 50 for 50. The campaign will see firms across our network providing free practical advice and assistance to charities and organisations within the communities they serve – each providing more than 50 hours of free support to charities or social enterprises. From our foundations, built over the last 50 years, I believe BDO is well positioned to look ahead with confidence. As a network of strong firms, we are on course to strengthen our leading position within the mid-tier of our profession and I am convinced that our growth will continue apace. But it’s not all about growth – it’s the quality of our service delivery that makes the real difference. What’s important is that, while we grow, we continue to live up to our vision, our values and maintain our unique BDO culture – these are the factors that have made us what we are today and what continue to set us apart from our competition. I am proud of the huge amount BDO has achieved so far and feel privileged to be leading BDO in Ukraine forward as we embark on the next 50 years. The global vision of BDO is “To be the leader for exceptional client service”. It means the following: • We anticipate our clients’ needs and are forthright in our views to ensure the best outcome for them • We are clear, open and swift in all our communications • We deliver what we promise – every day, for every client • We provide the right environment for our people and the right people for our clients • We create value through giving clients up to date ideas and valuable insight and advice that they can trust The fact that the company is a part of international network allows our employees to constantly learn from global best practices in auditing and consulting. Through regular meetings of the members-partners of BDO, our experts exchange experiences in all aspects of the company activities, improve their skills and share the national peculiarities of work of each country. The global database, common quality standards and the unique audit methodology of BDO enables delivering the most value to the clients of BDO Ukraine. Alla Savchenko, President of BDO in Ukraine
    • 4 BDO ukraine BDO is the fifth largest international audit and consulting network in the world BDO has 55 000 employees and 1204 offices in 145 countries* The story of BDO development is a perfect example of the rapid response to changing market conditions and customer needs. BDO organization was founded in Europe in 1963, when progressive-minded accounting firms in Germany, Great Britain, the Netherlands, the United States and Canada came together to share and expand their knowledge, and to support cross-national operations and customers. We were known as the Binder Seidman International Group, and since 1973 changed the name to Binder Dijker Otte & Co: BDO. The beginning of the modern world structure of the organization began in 1988 when it was decided to use the acronym in front of the names of local BDO member firms. This, along with the introduction of a new logo and a global brand, clearly demonstrated that the local experience of our member firms has been merged with the international experience and the strength of our international network. Since then, our network has continued to evolve in response to customer needs, which led to a change in our name in 2009 to just BDO. Such transition to a single global name demonstrates our commitment to serve customers on a seamless high level and compete successfully in the international arena. We have selected the best of experience in providing audit and consulting services in different countries and different sectors of the economy. We preach a common approach to service delivery, which also guarantees individuality and professionalism to the customers. Stake on the local experience of BDO partner firms and their geographical proximity to customers is part of the BDO global strategy. Membership of each member-firm in the global network is a guarantee that the services provided comply with the high standards of BDO. BDO member-firms are active in all regions of the world, and the close cooperation among them made it possible to create a common strategy of the BDO that is targeted at meeting the customer needs. Our customers see us as their preferred adviser in matters of auditing, while appreciating the constantly high level of service throughout the world. International executive office is located in Brussels (Belgium). Rating Top 35 International networks, associations and alliances 2013 per level of revenue gain networks by fee income INTERNATIONAL ORGANISATION 1 2 3 4 PwC Deloitte Ernst&Young KPMG International 5 BDO *data for November, 2013 LATEST COMBINED ANNUAL TOTAL INCOME ($M) previous years income ($M) 31,510 31,300 24,420 23,030 29,223 28,800 22,885 22,710 7,8 8,7 6,7 1,4 6,016 5,667 6,2 % change
    • BDO ukraine BDO offers services in every continent and in all economically significant regions Aruba Bahamas Barbados British Virgin Islands Canada Cayman Islands Curaçao Dominican Rep. Jamaica Puerto Rico St Lucia St Maarten St Vincent Grenadines Suriname Trinidad & Tobago USA Argentina Bolivia Brazil Chile Colombia Costa Rica Ecuador El Salvador Guatemala Mexico Panama Paraguay Peru Uruguay Venezuela Albania Algeria Armenia Austria Azerbaijan Belarus Belgium Bulgaria Cape Verde Croatia Cyprus Czech Rep. Denmark & Faroe Islands Estonia Finland France Georgia Germany Gibraltar Greece Greenland Guernsey Hungary Iceland Ireland Isle of Man Israel Italy Jersey Kazakhstan Kosovo Kyrgyzstan Latvia Liechtenstein Lithuania Luxembourg Macedonia Malta Moldova Mongolia Montenegro Morocco Netherlands Norway Poland Portugal Romania Russia San Marino Serbia Slovak Rep. Slovenia Spain Sweden Switzerland Tajikistan Tunisia Turkey Turkmenistan Ukraine United Kingdom Angola Botswana Burundi Comoros Kenya Madagascar Malawi Mauritius Mozambique Namibia Nigeria Rwanda Seychelles South Africa Tanzania Uganda Zambia Zimbabwe Bahrain Egypt Jordan Kuwait Lebanon Oman Qatar Saudi Arabia UAE Australia Brunei Darussalam Cambodia China Hong Kong India Indonesia Japan Korea Macao Malaysia Myanmar New Zealand Pakistan Philippines Singapore Sri Lanka Taiwan Thailand Vietnam 5
    • 6 BDO ukraine BDO in Ukraine Representatives of Ukrainian business have been waiting a long time for a strong company on the market of audit and advisory services, a company that would work in the same style and at the same high quality level, as the world-known auditing and consulting companies, yet which would be domestic one with a deep local knowledge at the same time. BDO in Ukraine dates back to 1993, when the auditing and consulting firm “Balance-Audit” was established in Dnepropetrovsk. In 1997 the company joined international BDO network and was named “BDO Balance-Audit”, which supported the compliance with the highest international standards of BDO. Beginning from 2009, in line with global strategy, we are called BDO Ukraine. The transition to a single global name implies association of local experience member firms with an international network that allows us to compete successfully in the international arena. Establishment of company BDO Balance-Consulting Opening office in Kiev 1993 1994 Foundation of company “Balance-audit” in Dnipropetrovsk 1997 2003 joing BDO International network. Renamed into BDO Balance-audit • Audit • IFRS implementation • Internal audit • Agreed-upon examination procedures • Assistance to CFOs • Specialized reviews and researches • Tax consulting • Accounting Outsourcing 2009 For more than eighteen-years existence of BDO Ukraine we have selected the best from the experience of audit and consulting services in different countries and sectors of economy. Company offices are located in the most major cities of Ukraine: Kiev, Dnipropetrovsk, Donetsk, Lviv, Rivne, Sevastopol and Simferopol with over 200 professionals employed. As a result of a valuation company joing, BDO Valuation Ukraine was formed 2009 As a result of a legal firm joining, BDO Legal Ukraine was formed • Corporate finance • Sector services • Risk management • Business restructuring • Business consulting • Sustainability Services • System integration • Professional Development Programs • Marketing researches • Recruiting of the financial specialists 2009 opening office in Lviv 2010 opening office in Donetsk Transition of all member-firms to the single name BDO. Renaming into BDO LLC, BDO Consulting, BDO Valuation, BDO Legal Ukraine • International Structuring • Wind Power Legal Services • Support of the investments • Due Diligence • Services for foreigners • Litigation & Regulatory • Legal Consulting 2011 2012 opening office in Sevastopol and Rivne Valuation (in particular, under IVS and IFRS) of: • business & integral property complexes • securities &corporate rights • intangible assets • real estate (land plots, buildings, etc.) • other property (personal property, vehicles, equipment, etc.)
    • BDO ukraine Sector and Regional Experience BDO works with the companies of main industries of Ukrainian economy • • • • • • • • • Fuel and energy complex. Agroindustrial complex, food industry. Financial institutes (banks, investment companies). Mining and metallurgical industry. Hotels and tourism. Petrochemical and chemical industry. Mechanical engineering. Industrial manufacturing. Transport. • • • • • • • • Pharmaceutical companies and medical establishments. Insurance companies. Mass Media, telecommunications, high-tech. Construction and real estate. Public and unprofitable organizations. Representative offices of foreign companies. State sector. Trade and service industries. Geography of BDO projects in Ukraine Why the clients choose us • Single quality standards all over the world due to strict procedures of control and risk-management. • Combination of the best world practices and deep understanding of local traditions. • Global base of knowledge, unique methodology of BDO audit. • • Highly skilled specialists with considerable experience of a particular sector. Fixed communication channels, detailed planning during close cooperation with a client. • Considerable participation of partners in the team work. • Audit conclusions, given out by our firm, are acknowledged by all foreign and international companies and organizations. 7
    • 8 BDO ukraine Our Services in Ukraine We accompany business of our clients and provide them with the full range of audit and consulting services, which satisfy high international standards Audit services • Transfer Pricing advice • Financial reporting audit in accordance with IFRS, and National Accounting Standarts of Ukraine. • Developing internal tax accounting policy • Additional value of our services consists of that we give consultation concerning internal financial control and conduct of business improvement. • Expatriate tax services (including tax returns preparation) • Full accounting, tax, payroll and HR outsourcing • Legal services • • Audit of financial reporting to support company to enter international stock exchanges (London Stock Exchange, German Swiss Stock Exchange, etc.). Audit of non-financial accounting. Agreed-upon procedures • Specialized agreed upon procedures related to conducted operations, express-verifications, purchase or sale of business (Due Diligence). IFRS introduction services Accounting Outsourcing • Preparation of accounting registers and tax accounting procedures due to the Ukrainian laws. • Preparation of the Ukrainian mandatory quarterly reporting. • Preparation of statistical and financial reports. • Delivering reports to the Ukrainian statistical and social insurance authorities, pension fund and the tax office. • Making out of tax returns, which must be prepared according to the laws «On the taxation of profits» and «On Value Added Tax». Payroll services. • Consulting on development and introduction of reporting preparation methodology according to IFRS. • • Preparation of IFRS accounts. Specialized reviews and researches concerning • Consulting and training staff on issues of preparation of the foregoing accounts. • Authenticity of mapping in the accounting and reporting of accounts payable and receivable. • Standardization of the financial control system in accordance with the national and international financial reporting standards. Internal audit • Assessment of existing status and optimization of the internal control system. Legal practice of BDO Legal Ukraine • Organization of the internal audit system. • International structuring. • Organization of management control system. • Wind Power Legal Services. Tax practice • Support of the investment. • Tax optimization and tax structuring advice • Due Diligence. • Tax advisory on local issues and cross-border transactions • Services for foreigners. • Review of tax returns on corporate income tax, VAT, other taxes • Litigation&Regulatory. • Buy- and Sell-side Tax Due Diligence and deal structuring • Legal consulting. • Support in tax disputes
    • BDO ukraine Valuation activities of BDO Valuation Sustainability Services • Valuation of assets for international audit in accordance with the International valuation standards (IVS) and IFRS. • Development of Sustainable Development strategy, preparation of reporting. • Business, integral property complexes and securities valuation. • • Intangible assets valuation. Environmental audit, solving carbon emission, wastes recycling problems. • Real estate valuation. • Analysis of external tendencies and normative base influence. • Movables valuation. • 9 Preparation of Integrated reporting. BDO consulting services Corporate finances • Analysis of general, financial, tax and legal aspects of company activities (Due Diligence). • Drafting business plans of investment projects and preparation of investment memorandums. • Assistance in fundraising. • Audit of IT introduction. • Corporate Performance Management and Business Intelligence (CPM/BI). • Establishment of Enterprise Resource Planning system (ERP). • Supply Chain Management (SCM) and Warehouse Management System (WMS). • Customer Relationship Management (CRM). • Establishment of paper flow systems. • Supporting of business-appendixes. • Teaching business-appendixes. Consulting on mergers and acquisition issues. • System integration Sector services • Complex service program for agroholdings. • Development of managing accounting system for managing companies. Professional Development Programs • International Financial Reporting Standards IFRS (IFA) Risk-management • Internal Audit (IFA) • Establishment of internal audit system. • Strategic Management (IFA) • Establishment of internal control and risk-management system. • Business Performance Management (IFA) • Business restructuring. • Financial Management (IFA) • Restructuring and financial recovery. • Prifessional Code of Ethics of Accountants (IFA) • Establishment of corporate management system. • АССА • Development of expenses reduction program. • European Business Competence* License (EBC*L) • Development of business plans and projects of development. • Corporate Training • CSO Audit (corporate social responsibility). Business advisory Marketing researches • Development of the Balanced Scorecard system (BSC). • Market Researches. • Optimization of business-processes. • Development of marketing strategies. • Improvement of company’s/group of companies’ organizational structure. • Formulation of marketing system. • Development of customer service standards. • Development of motivation system. • Establishment of HR system. • Increase of marketing and sales system efficiency. • Development of managing accounting and budgeting system. • Development of managing reporting system (MRS) and Key Performance Indicators (KPI). • Turnover and Cash Management (TCM). • Introduction of expenses management system. • Establishment of accounting by centers of responsibility. • Introduction of financial monitoring and diagnostics procedure. Recruiting of the financial specialists • Standardized approach to the search and selection of highly qualified financial sector professionals - accountants, auditors, financial advisors, tax professionals, CFOs and other professions. • Objective professional testing and psychological assessment: IFRS, NAS, taxation, etc., tests identifying types of personality, level of intelligence and style of communication / management of applicants in compliance with Client’s requirements. • Confirmation of references (recommendations) and professional achievements of applicants from their previous work places. • Arranging interviews and Client assistance in conducting interviews. • Support the process of firing the approved applicant from the previous work place.
    • 10 BDO ukraine Preparing for an IPO We supply a wide range of Services for companies from different sectors, related to holding Initial Public Offering (IPO) Our specialists will help clients at all stages of this process: from decision-making about organizing of IPO to assistance in solving issues which can arise up already after an entry to a stock exchange. Before IPO • Help in creating corporate management and restructuring system, recommendations on taxation. Providing services, related to the holding IPO, we cooperate with the BDO offices in Great Britain, Poland, Holland, Singapore and in other countries. • Development and formulation of accounting and internal control system. • Help in preparation of financial information. • Audit. Recommendation on the reward schemes and payments criteria. BDO work experience with London Stock Exchange: • more than 130 IPO for the last 5 years; • combined market value of transactions is more than 17 milliard pounds; • • primary placement at London Stock Exchange(Main Market and AIM); In the process of IPO • transactions of reverse acquisition, division of companies, secondary placements, Eurobonds issues, transition with AIM to the main market (Official List). • Due diligence with the purpose of determination information to be disclosured in prospectus. • Verification of financial forecasts, helping management to assess key assumptions. BDO work experience with Warsaw Stock Exchange: • since 2005 BDO provided services to more than 110 companies, placed at Warsaw Stock Exchange; • currently there are 271 companies that have listing on the stockexchange with total capitalization in the amount of 219 milliard dollars USA. After IPO • Help in realization financial and tax strategy. • Help in meeting requirements on presentation of the financial reporting, other requirements of a stock exchange and regulators. • Business-advising in the field of operating processes optimization and capital management. • Help in a search and analysis of potential investment objects and other development resources. Actions of BDO Company in Ukraine governance, accelerating process of preparing documents for IPO • Preliminary planning. • Forming team to work comfortably with. • Establishment of realistic schedule of work. • Maintenance of the positive productivity during • Assurance of initial stocks offering process with internal resources. • Documentation in an organized manner. all period of works implementation according to the schedule.
    • BDO ukraine 11 Sustainability Services Companies, which understand their influence on the environment and society and also pay attention not only to the financial side Strategy of sustainable development, accounting and communications of activities, are more likely than all to success in a mid-term • Development of the extended Balanced Scorecard system. • Development of key indexes of efficiency in regard to sustainable development. • Verification of readiness to organize activities on sustainable development. • Writing reports on Sustainable Development and Corporate Social Responsibility (CSO). • Strategy of sustainable development and cooperating with the interested parties (stakeholders). • Analysis of sustainable development influence on the chain of deliveries. • Profiling risks, related to sustainable development. • Preparation of “Consolidated Annual Report” which unites the results of economic, public and ecological activities and their influence. and long-term prospect. It is important for sustainable development of the company to understand the existent social, ecological and financial effects on business and their co-operation. BDO Ukraine possesses the deep understanding of how companies should develop and adapt themselves to the constantly changing environment of risks and possibilities. We will serve as a strategic adviser in the issues of influence of the followings factors on your business: climate change, new achievements in energy and technologies, global tendencies and legislation. Effective management measures on sustainable development will bring your business an additional value and perceptible financial and non-financial advantages. Climate change and energy sector • Energy audit of operations. • Solving carbon emission problem. • Solutions for effective use of energy. • Accompaniment of ecological audit. • Solutions on waste recycling. • Solutions on the use of renewable energy. Practical researches and data gained • Determination what key economic, public and ecological tendencies, news, reports and normative acts relate to your main strategy and activities. • Creation practically feasible, client-oriented economic models, determination priorities among the strategic variants of choice and strategy of co-operating with the interested parties (stakeholders). Assessment of ecological influence • Biological variety and ecological influence of activities accounting.
    • 12 BDO ukraine Integrated Reporting – going beyond financial results What is Integrated Reporting (IR)? IR is a process that results in communication by an organisation, most visibly a periodic integrated report, about how an organisation’s strategy, governance, performance, and prospects lead to the creation of value over the short, medium and long-term. 21st century reporting IR is gaining prominence because today’s corporate reporting does not meet the evolving information needs of diverse stakeholdersgroups including employees, regulators, investors and suppliers. Stakeholders are increasingly calling for enhanced reporting of corporate responsibility and other informationthat impacts business performance including future direction, resource allocation and associated social, environmental and financial impacts. IR seeks to provide stakeholders with additional information to help them make more informed assessments of companies and their longterm prospects. Companies can benefit from thinking about their reporting in an integrated way. This can help them better integrate strategy, governance, risk management and other factors as part of their internal and externalreporting. Stakeholders increasingly expect companies to disclose environmental, social, and governance information through reports or other means, such as websites. And, mandatory sustainability disclosure requirements have been adopted or proposed in many countries including Ukraine, including requirements on specific topics like carbon emissions, waste management and transparency. Ukraine is also increasingly adopting European Union standards and benchmarks including in the area of sustainability and Corporate Social Reporting (CSR). IR has been very positively received across the EU and worldwide with over 100 companies including Rosneft, Coca Cola, SAP and Volvo now future proofing their business models by adopting IR to explain and communicate opportunities and risks on their horizons. Companies that use the IR concepts do producemore transparent reporting and are likely to improve their access to capital, lower their insurance premiums and significantly enhance corporate reputation. IR is applicable across the entire organisational spectrum from SMEs to multinational entities; from NGOs to public sector institutions. BDO - your IR implementation partner Integrated Risk Management BDO is the official representative of the International Integrated Reporting Council (IIRC) in Ukraine ensuring peace of mind regarding IR quality control, tailored application of IR tools and access to the latest developments across the international IR network. Financial Reporting Our IR experts are currently working with many companies including Uralsib, Rosatom and Novo Nordisk to ensure a smooth transition from current reporting practices separating financial and non-financial statements towards an integrated reporting platform. Non-Financial Reporting BDO will help you identify the right external disclosures on the basis of real clarity internally about what your business model is andhow it links to strategic, operational and financial drivers of your business. We will help you identify cost savings, maximising efficiency gains, build effective stakeholder engagement strategies and create consistent internal IR information and data streams. The Integrated Report = telling the full story of value creation over time
    • BDO ukraine 13 partnership АССА (Association of Chartered Certified Accountants) is a worldwide organization of professional accountants. The purpose of organization is to give the proper qualification to specialists, who aspire to the value career in the field of accounting, finances and management, and also possess sufficient capabilities and diligence. BDO possesses Platinum status of the accredited employer for the trainee development stream program, which allows the company to promote the level of staff qualifications by methods and instruments, developed by ACCA. To be accredited at this level, an employer has to give complete sponsorship to the employees receiving ACCA qualification. ACCA considers that business globalization implies the necessity maintain single standards of financial reporting preparation. We prefer the International Financial Reporting Standards (IFRS). EBA European Business Association was founded 1999 as a forum for discussions and solving problems which businessmen encounter in Ukraine. This initiative of companies which saw advantages and benefits from the united actions of European business community in Ukraine was supported by European Commission. Today European Business Association includes more than 800 European, international and Ukrainian organizations, working on the territory of Ukraine. Activities of association include collective protection of interests, possibility to participate in the process of decision-making at the level of the European Union, informative support, adjusting connections between business and political community. in The global compact CPD The CPD Certification Service is the program for permanent professional development. A receipt of Certificate is the proof that trainings and materials for employees preparation which are given by the company, qualify for international standards and also that every employee has his own plan of professional development. The UN Global Compact is a voluntary initiative which calls on companies to unity, general support and activity in different areas of influence with the only purpose to form in common main values in the field of observance for human rights, labor standards, environment protection and fight against corruption. By its decision to join the Global Compact, the BDO as one of the leading businesses in the financial sector of Ukraine demonstrates an example of high civil and social responsibility, as well as shares experiences and knowledge with other companies and organizations that follow similar principles.
    • Contacts Alla Savchenko Sergey Balchenko President/Senior Partner MANAGING PARTNER/ BDO LLC BDO DIRECTOR Mob.: +38 (050) 320 09 93 Mob.: +38 (050) 342 02 31 E-mail: asavchenko@bdo.ua E-mail: sbalchenko@bdo.ua Liliya Dzyuba Victor Nevmerzhitsky RISK MANAGEMENT AND QUALITY Tax Partner CONTROL PARTNER Mob.: +38 (050) 351 77 92 E-mail: ldzyuba@bdo.ua Mob.: +38 (050) 386 07 45 E-mail: vnevmerzhitsky@bdo.ua Nykolay Lysenko Alisa Dubrova CoNsulting Partner/ Legal Consulting Partner/ BDO Consulting Director BDO Legal Ukraine director Mob.: +38 (050) 335 98 26 Mob.: +38 (050) 353 96 95 E-mail: nlysenko@bdo.kiev.ua E-mail: a.dubrova@bdolegal.com.ua valeriy afanasyev Henning Drager Valuation Partner/ Sustainability and CSR Partner BDO Valuation Director Mob.: + 38 (050) 452 20 37 Mob.: +38 (050) 188 10 45 E-mail: hdrager@bdo.ua E-mail: vafanasyev@bdo.kiev.ua Katerina Rafalska IFRS Partner Mob.: +38 (050) 453 11 33 E-mail: krafalska@bdo.ua
    • Head office BDO LLC, BDO Consulting LLC BDO Valuation LLC Office BDO in Dnipropetrovsk 201-203, Kharkivske Road, Kyiv, 02121, Ukraine Tel: +38 (044) 393 26 87 (88) Fax: +38 (044) 393 26 91 E-mail: bdo@bdo.kiev.ua 4, Serova Street, Dnipropetrovsk, 49000, Ukraine Tel: +38 (056) 370 30 43 (44) Fax: +38 (056) 370 30 45 E-mail: office@bdo.com.ua Office BDO in Donetsk 2а, Pushkina Blvd, 5th floor, Donetsk, 83001, Ukraine Tel./Fax: +38 (062) 341 46 60 E-mail: office@bdo.com.ua Office BDO in Rivne: 5a, Lermontova St., office 1 Rivne, 33028, Ukraine Tel: +38 (0362) 26 24 69 Fax: +38 (0362) 26 44 93 E-mail: rivne@bdo.com.ua Office BDO in Lviv: 109, Zelena Street, 3rd floor, Lviv, 79035, Ukraine Tel: +38 (032) 294 96 65 Fax: +38 (032) 294 96 65 E-mail: lviv@bdo.com.ua Office BDO in Sevastopol: 17 Kulakova Street, office 4 Sevastopol, 99011 Tel: +38 (0692) 54 41 42 Fax: +38 (0692) 54 42 20 E-mail: sevastopol@bdo.com.ua Follow us on: Office BDO in Simferopol: 9 Nekrasova Street Simferopol, 95000 Tel: +38 (0652) 62 10 51 Fax: +38 (0652) 62 10 52 E-mail: sevastopol@bdo.com.ua BDO Legal Ukraine LLC 5, Spasska St., office 52, Kyiv, 04071, Ukraine Tel: +38 (044) 220 12 60 Fax: +38 (044) 220 12 63 E-mail: info-request@bdolegal.com.ua www.bdo.ua www.bdointernational.com www.bdolegal.com.ua This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please, contact BDO LLC to discuss these matters in the context of your particular circumstances. BDO LLC, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it. Each of BDO International Limited, Brussels Worldwide Services BVBA and the member firms of the BDO network is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network. BDO is the brand name for the BDO network and for each of the BDO Member Firms. BDO is formed from the first letters of the surnames of company founders: Binder, Dijker and Otte. 2014 BDO LLC. All rights reserved.