IMG Partners Attorneys at Law

1. IMG Partners Attorneys at Law www.imgpartners.com.ua

2. About the company • Mission • Practices • Representative matters • Clients • Key contacts

3. From the moment it was founded in 2000 and to the present, IMG Partners has focused on assisting clients to achieve their goals by guiding through the niceties of laws and avoiding possible legal pitfalls while doing business in Ukraine. • We provide the highest quality legal service applying individual approach to each client. • Over the last years IMG Partners’ lawyers provided their legal support for the projects which were included into “The 55 largest public agreements of Ukraine in 2009” and “50 major public litigation and arbitration cases of Ukraine in 2009” ratings. IMG managing partner Ihor Melnyk was recognized as one of the best among 100 Ukrainian lawyers according to the Customer’s choice 2010/2011 research conducted by Ukraine’s premier legal weekly “Yuridicheskaya Practika”(Legal Practice). In 2012 Ihor Melnyk is recommended as an expert in the field of tax law in Ukraine by Global Law Experts (GLE). • We build a long-term partnership with our clients based • on trust and reliability. • Our experts provide a comprehensive support of the clients’ • business plans and always offer the most effective decisions • inter alia due to: • substantial experience; • comprehensive analysis of the case; • identification of potential risks; • deep understanding of local market; Mission

4. Practices • Taxation • Agrarian and land law • M&A • Corporate and commercial law • Capital markets and assets management • Real estate and construction • Litigation • Bankruptcy and restructuring • International and European law

5. Taxation Ukrainian tax legislation is one of the most dynamic areas of law. IMG Partners’ tax lawyers keep abreast of changes in tax laws, and develop as soon as possible the methods for its effective implementation in the context of our clients’ business. More over, in October 2012 our company signed an agreement on strategic partnership and long-term cooperation with the Cypriot consulting company LSTS Consultants that provides our customers with additional opportunities in effective tax planning, based on compliance with the relevant regulations, laws and other regulatory standards in a range of jurisdictions. IMG Partners has extensive experience both in Ukrainian and international taxation systems. How can we help you • by assisting our clients to integrate effective tax planning into the overall business strategy; • minimizing your tax incidence in a firm compliance with the law; • taxation of different types of transactions, the identification of tax risks, tax structuring transactions; • developing ways to minimize the risks arising of changes in tax law, application of controversial norms; • advising on holdings’ international tax structuring; • representing the clients in disputes with tax authorities.

6. Capital markets and assets management Our company provides legal support in regard to securities issue and turnover, assists in transactions on the capital markets, cooperates with National securities and stock market Commission. Our facilities for your success: • representation of clients in connection with debt and equity capital market transactions; • legal advice with respect to private placement of shares, and IPOs. • due diligence services, structuring and regulatory advice, based on experience and strategy in view of the latest Ukrainian and International practice; • legal advice on the regulation of the securities/derivatives and investment business; • establishment and liquidation of assets management companies, unit funds and stockjobbers. Besides, IMG Partners hasitsown asset management company, serving an additional advantage and tool for effective service for our customers to achieve their business goals. Furthermore, partnership and close cooperation with the Cypriot company LSTS Consultantsopens up extra opportunities for our clients in effective tax planning, based on compliance with the relevant regulations, laws and other regulatory standards in a range of jurisdictions. This, in particular, gives us a possibility to solve a range of problems on the barriers to the export trade in the form of customs clearance obstacles and VAT refunds.

7. International and European Law Over 12 years IMG Partners Attorneys at Law has been successfully working at the legal services market of Ukraine with an aim to foster the prosperous future for our country. In this direction, we’re cooperating with the European Business Association, Ukrainian Chamber of Commerce and Industry, Ukrainian-Iraqi, Ukrainian-Kyrgyz, Ukrainian-Pakistani and other business councils. Ourlawyers provide advice on conducting business in terms of free trade area regimes - Ukraine-Russia, Ukraine-Turkey, Ukraine-EFTA and Ukraine-EU (in terms of future EU-Ukraine Association Agreement ) We provide a whole range of services on supporting foreign investors on the Ukrainian market, as well as Ukrainian companies entering foreign markets. In particular, our company has launched systematic cooperation with the European business, having signed an Agreement with Italian company LeA Consulting. Having regard to prospects and attractiveness of Asian-Pacific market to many Ukrainian exporters, in 2012 IMG Partners Attorneys at Law concluded an Agreement on strategic partnership and long-term cooperation with Thai law firm ABC Asian Legal Service Co.

8. Representative matters • Litigation support of one of the biggest agricultural holdings against tax authorities on the groundless tax commitments in the amount of over USD 17 million; • Full legal support of the foreign investment fund on implementing a large-scale project on housing and shopping complex construction in Ukraine in amount of USD 60 million; • Technical provision support of building and reconstruction of a steel mill in Pakistan in amount of over USD 10 million. Protection of interests of one of the top Ukrainian banks against fraudulent operations while raising a credit by the restaurant network. Transaction amount – USD 70 million. Protection of interests of a large agricultural holding in case on debt collection to a Ukrainian bank under the credit contracts. Transaction amount – USD 37.5 million; Acquisition of an integral property complex (sugar mill) for the benefit of giant Ukrainian agricultural holding. Transaction amount – USD 12 million; Bankruptcy of a huge soybean processing factory with debts restructuring in the amount of over USD 50 million;

9. Our clients IMG Partners Attorneys at Law has significant successful experience in providing legal support to a range of national and foreign companies in: Banking: Agriculture: Transport & logistics: Construction & development: Chemistry & metallurgy: Investment:

10. Key contacts: Ihor Melnyk, managing partner, head of M&A practice Vadym Triukhan, partner, head of International and European law practice Ihor Lynnyk, junior partner, head of Tax law practice We share European values and conduct business according to the European norms and standards. IMG Partners is always open to cooperation! 04070 Ukraine, Kyiv, Ihorivska str., 1/8, phone/fax: +38(044)201-10-66office@imgpartners.com.ua YOUR GUIDE IN LAW