FBK-BEL LLC

Cultural and information Institution "Social film studio”

Offer on performing audit services under the UNESCO Project

Minsk 2020 FBK-BEL LLC

Ref. No. 01-08/605 of June 19, 2020 To: Cultural and information institution "Social film studio"

Dear Sirs,

Auditing company FBK-Bel LLC, a member of the PKF International Limited family of legally independent firms, has an honour to present for Your consideration our offer on performing audit services under the UNESCO Project.

The services will be rendered on the following conditions:

The cost of rendering the services constitutes 2 500,00 (Two thousand five hundred dollars 00 cents) US Dollars excluding VAT.

The specialists of the company are competent in rendering the offered type of services and have wide experience of rendering services within the international projects.

The detailed information on rendering services within the frames of international projects is presented on pages 5-10.

The accumulated experience allows us to understand and correctly evaluate the main tendencies in the contemporary business processes, global economy and the economic system of our country, to correctly understand and feel the inquiries and needs of our clients.

The competitive advantages in rendering services of FBK-Bel LLC are:

 possibility of providing comprehensive quality services in accordance with the Belarusian and International standards;

 International status and high business reputation (FBK-Bel LLC is a member of Forum of Firms), FBK-Bel LLC has one of the leading positions in rating among audit companies in , conducted by the Chief Accountant Journal for the year 2018;

 experience in working with world-class companies;

 high corporate culture, technology, methods, quality standards and personnel meeting the requirements of the market.

Knowledge and experience help us interpret the world where business works and economy develops. We learned it ourselves and want to share our knowledge with our clients.

We are willing to be useful to society, forming business, success, reputation and future of our clients.

Sincerely Yours,

Alexey G. Reneisky Director of FBK-Bel LLC

Legal and postal address of FBK-Bel LLC: FBK-Bel Limited Liability Company 201-11-22A, Logoisky highway, , 220090, Republic of Belarus TIN 690398039, OKPO 293223085000 settlement IBAN: BY82 ALFA 3012 2205 2500 5027 0000 in Alfa-Bank JSC identification code of Alfa-Bank JSC (BIC) - ALFABY2X Bank address: 47-43 Surganova St., Minsk, 220030, Republic of Belarus Phone/fax: 355-42-23 e-mail: [email protected] www.fbk.by

FBK-Bel Limited Liability Company 201-11-22A Logoisky highway | Minsk | 220090 | Republic of Belarus Tel/fax +375 (17) 355 42 23 | E-mail [email protected] | www.fbk.by TIN 690398039

FBK-Bel LLC is a member firm of the PKF International Limited family of legally independent firms

and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. FBK-BEL LLC

About FBK-Bel LLC

Over ten years of successful work FBK-Bel LLC managed to accumulate the creative potential of highly qualified auditors and consultants, who have worked for the leading local and international auditing companies.

Our company is represented by a team of highly qualified professionals with broad expertise in the services we provide. The number of the company’s staff exceeds 60 people, 28 of whom are certified auditors, 21 professionals gained international qualifications in IFRS.

FBK-Bel LLC has been a member of the International network of PKF International Limited since 2009 (www.pkf.com).

PKF International Limited was established in 1969 and combines about 400 offices а member-firms in 150 countries with the implementation of one single methods and quality standards. Total number of PKF partners and personnel is 23 thousand people, the annual revenue is about USD 1.5 bln.

The Mission of PKF International is to provide quality services based on the individual needs of each client.

PKF Membership gives the opportunity:  to issue auditor’s opinion prepared in accordance with the international standards;

 to apply in our work the most advanced international technologies in the sphere of accounting, audit, management and analysis;

 to resolve the tasks related to local and international expansion of our clients’ business.

Forum of Firms is an association formed by International Federation of Accountants (IFAC)

PKF International is a member of the Forum of Firms - an organization that connects 27 International networks rendering audit and advisory services (www.ifac.org).

Formally established in 2002, the Forum of Firms (FOF) is an association of international networks of accounting firms that perform audits of financial statements that are or may be used across national borders. Members of the Forum voluntarily agree to meet certain requirements as detailed in the FOF Constitution. Commitment to the obligations of membership in the Forum contributes to raising the standards of the international practice of auditing in the interest of users of the profession's services.

Members of the Forum can be companies and networks that:  Have experience of conducting transnational audit;  Promote consistent implementation of high quality audit practices worldwide, including the application of International Standards on Auditing;  Support the convergence of national audit standards with International Standards on Auditing;  Agree to comply with the obligations imposed on members of the Forum.

FBK-Bel LLC possesses huge human resources capacity for rendering auditing and professional services, in particular:

 Audit of financial statements in accordance with the national standards  Audit of financial statements in accordance with IFRS  IT audit  Audit of construction objects  Advisory services  Due Diligence  Legal services  Valuation services  Business trainings

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Management of FBK-Bel LLC company cares about provision of the necessary and sufficient assurance to the company’s clients. It means that the company in its activities follows not only requirements and limitations set by the legislation of the Republic of Belarus but also the international norms of auditing and internal standards. The company strictly follows the professional ethical principles.

In working with our clients our main priorities are professionalism, quality of services, reliability and responsibility of the whole company. The advantages of cooperation with FBK-Bel are the experience in different spheres, understanding of business specific features, individual customer approach, team spirit and high professional qualities of our specialist.

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Our Experience and Our Major Clients

The acquired diverse experience of FBK-Bel LLC allows us to conduct audit and to provide audit related services for numerous governmental and non-governmental organisations of Belarus and abroad.

The company has performed numerous audits of the projects selected by the Ministry of Regional Development for EPRD Office for Economic Policy and Regional Development Ltd. in the framework of “Execution of the external audit of projects under the Programme of the European Neighbourhood and Partnership Instrument Poland - Belarus - Ukraine (PBU) 2007-2013 and - Poland - (LPR) 2007-2013”.

FBK-Bel LLC has also been engaged in assignment to perform confirmation procedures of GRANT contract costs within the Cross Border Cooperation Programme Poland-Belarus-Ukraine under the European Neighbourhood and Partnership Instrument 2007-2013.

The company FBK-Bel LLC was one of originators of introduction of International Financial Reporting Standards to a number of Belarusian enterprises, where this system was worked out by its experts with further training of staff in order to apply it in accordance with IFRS in the future.

FBK-Bel LLC has all capabilities to provide services for restatement (transformation) of financial statements prepared in accordance with the legislation of the Republic of Belarus to those that comply with the requirements of International Financial Reporting Standards (IFRS), and for conduct of audit of the transformed statements.

FBK-Bel LLC possesses huge experience in conducting audit of targeted use of recourses of the projects being implemented in the Republic of Belarus financed by the international financial institutions and organisations:

PROJECTS FINANCED BY NORDIC UNITED NATIONS DEVELOPMENT PROGRAM (UNDP) IN THE REPUBLIC OF BELARUS  Renaturalisation and Sustainable Management of Peatlands in Belarus to Combat Land Degradation, Ensure Conservation of Globally Valuable Biodiversity and Mitigate Climate Change (2009);  Spot check to assess the accuracy of financial records for cash transfers to the IP (Ministry of Natural Resources and Environmental Protection of the Republic of Belarus) within the frames of the Project Removing Barriers to Wind Power Development in Belarus, Project number 00075891/00087557 for the period from January 1, 2016 to December 31, 2016, status of the programme and whether there have been any significant changes to applicable internal controls  Micro Assessment of the Institute of experimental botany named V.F. Kuprevich of the National Academy of Science of the Republic of Belarus  Micro Assessment of the Institute of Genetics and Cytology of the National Academy of Science of the Republic of Belarus  Micro Assessment of the Republican Unitary Enterprise "Center for International Environmental Projects, Certification and Audit "Ecologyinvest"  Micro Assessment of the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus  Spot check of the State Scientific Institution “the Institute of Genetics and Cytology of the National Academy of Sciences of Belarus”  Spot check of the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus  Spot check of the Institute of experimental botany named V.F. Kuprevich of the National Academy of Science of the Republic of Belarus  Spot check of the Republican Unitary Enterprise "Center for International Environmental Projects, Certification and Audit "Ecologyinvest  Spot check of State Scientific and Production Amalgamation “The Scientific and Practical Center for Bioresources of the National Academy of Sciences of Belarus”  Capacity assessment of Public Organisation “Akhova ptushak Batskaushchyny”  Capacity assessment of Regional Branch of the Public Association “Belarusian Peace Fund”  Capacity assessment of Regional Organization of the Belarusian Red Cross Society  Capacity assessment of Local Fund for Rural Development “Vozrozhdenie-Agro”

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 Capacity assessment of Educational Establishment “Grodno State University named after Yanka Kupala”  Capacity assessment of Local Development Fund “Start-East”  Capacity assessment of Public Association “Fund Ecomir”  Capacity assessment of Grodno Regional Association of Farmers  Capacity assessment of Public Association “Belarusian Botanic Association”  Capacity assessment of Puhovichi district public association “Puhovichi Region”  Capacity assessment of Republican Forest Industries Association  Capacity assessment of Non-governmental organisation “Green Cross Belarus”  Capacity assessment of Association of European Business  Capacity assessment of Public Association “Green Economy”  Capacity assessment of Belarusian Association “Country Escape”  Capacity assessment of Public Association “Belarusian Ecological Movement”  Capacity assessment of Belarusian Public Association “Ecological Initiative”  Capacity assessment of Information Consulting Institution “Business Promotion”  Capacity assessment of Establishment for Nature Protection “Ecological system”  Capacity assessment of Establishment for Nature Protection “Ecology without limits”  Capacity assessment of Establishment “Brest Transboundary Infocentre”  Capacity assessment of The Mosty District NGO "Belarusian Society of the Disabled"  Capacity assessment of Ministry of Natural Resources and Environmental Protection of the Republic of Belarus;  Capacity assessment of GNE "Republic landscape reserve "Nalibokskiy";  Capacity assessment of SUPE “Brestzelenstroy”  Capacity assessment of Production Unitary Enterprise “Bumazhnaya Fabrika “Goznaka”;  Capacity assessment of Belarus public association “Positive movement”;  Capacity assessment of Forest Regulative Republican Unitarian Enterprise “Belgosles”  and many others

PROJECTS FINANCED BY THE GOVERNMENT OF JAPAN “GRASSROOTS”  ”Grodno Clinical Emergency Hospital” healthcare facility - audit upon completion of the project for the supply of equipment under the ”Grant Assistance for Grassroots Human Security Projects” Programme of the Government of Japan.

PROJECTS FINANCED BY EUROPEAN UNION (TACIS)  State Border Committee of the Republic of Belarus - Audit of designated financial statements of the project Development of Telecommunication Infrastructure at the Belarus-Lithuania Border (BOMBEL-4) under -Lithuania-Belarus Cross-Border Cooperation Programme (2019).

 State historical and cultural institution “M.K. Oginskiy estate museum“ - Audit of statements on implementation of the project “The Actualization and Restoration of the European Cultural Landscape on the Lithuanian/Belarusian Border” under Latvia-Lithuania- Belarus Cross-Border Cooperation Programme (2018, 2019)

City Unitary Enterprise of Housing and Communal Services - Audit of statements on implementation of the project Trakai and Lida districts cooperation for effective management of natural resources and environment protection under Latvia-Lithuania- Belarus Cross-Border Cooperation Programme (2019)

 Unitary Municipal Projecting Repairing Building Enterprise “Grodnoobldorstroj” - Audit of statements on implementation of the project Improvement of road infrastructure in Poviat Sejny and Grodno District under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2019)

 Public Unitary Enterprise of Motorway Roads "Brestautodor" - Audit of designated financial statements of the project Improvement of border region road infrastructure ensuring sustainable access to the border region (modernization and construction of road P-16) under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2019).

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 State Customs Committee of the Republic of Belarus - Audit of designated financial statements of the project Construction and equipment of the border crossing point “Privalka” located at the border of the Republic Belarus with Republic of Lithuania: introduction of a non-intrusive inspection technology under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2010 – 2015).

- Audit of designated financial statements of the project Construction and equipment of the border crossing point «Grigorovshchina» located at the border of the Republic of Belarus with the Republic of Latvia: introduction of a non-intrusive inspection technology under Latvia- Lithuania-Belarus Cross-Border Cooperation Programme (2010 – 2015)

 Scientific and Practical Center of the NAS of Belarus for Bioresources - Audit of designated financial statements of the project establishment of cross-border protected nature territory “Augšdaugava-Braslav lakes” and creating of preconditions for integrated area management under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2013, 2014).

 Braslav Lakes National Park - Audit of designated financial statements of the project establishment of cross-border protected nature territory “Augšdaugava-Braslav lakes” and creating of preconditions for integrated area management under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2013, 2014)

 Belarusian National Technical University - Audit of designated financial statements of the project Improvement of the health service by means of IT technology in dermal and lungs cancer diagnostics under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2013, 2014, 2015).

 Smorgon Regional Executive Committee - Audit of designated financial statements of the project The use of historic farmsteads and their adaptation to contemporary cultural needs under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2012, 2013, 2014).

 Grodno City Executive Committee - Audit of designated financial statements of the project Preservation and promotion of cultural and historical heritage in Daugavpils City and Grodno City under Latvia-Lithuania-Belarus Cross-Border Cooperation Programme (2013, 2014, 2015).

Museum of History and Regional Studies - Audit of designated financial statements of the project Shtetl Routes. Vestiges of Jewish cultural heritage in cross-border tourism under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2014, 2015).

 Grodno Regional Clinical Hospital - Audit of statements on implementation of the project Development of co-operation of medical institutions of Poland and Belarus in order to improve the quality of oncology diagnosis and organization of help in emergency cases under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2015)

 Institution “Gomel Regional Department of the Ministry for Emergency Situations of the Republic of Belarus” - expenditure verification under the “Monitoring System, Forecasting and Firefighting in Ecosystems on the Cross-Border Area” Project under Belarus-Ukraine Cross-Border Cooperation Programme (2018, 2019).

 Znamienka Rural Council of Deputies - Audit of statements on implementation of the project Improving access to the tourist area «Zielawa Valley» and partner communities on the border of Poland, Belarus and Ukraine under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2014, 2015)

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 Executive Committee of Rayon Ivanava - Audit of statements on implementation of the project Cross-border Centres of Cultural Dialogue in Łosice and Varacevičy under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2015)

 Brest Regional Board of the Ministry of Emergency Situations of the Republic of Belarus - Audit of statements on implementation of the project Development of the transgenic cooperation in the aim of the protection of people and environment in the border area of Poland and Belarus under Poland-Belarus-Ukraine Cross-Border Cooperation Programme (2014, 2015)  Ministry of Finance of the Kaliningrad Region, Russian Federation - Audit of statements on implementation of the project Good governance and cooperation - response to common challenges in public finance under Lithuania - Poland - Russia Cross- Border Cooperation Programme (2014, 2015)

 Administration of Kaliningrad City District, Russian Federation - Audit of statements on implementation of the project Development of Tourist-Recreational Infrastructure on the basis of Restoration and Preservation of Historical - Cultural Heritage of the Urban Park under Lithuania - Poland - Russia Cross-Border Cooperation Programme (2015)

 Administration of Sovetsk City District, Russian Federation - Audit of statements on implementation of the project Creation of tourist Route from the Tilsit Peace Treaty of 1807 to Taurogen convention of 1812 under Lithuania - Poland - Russia Cross-Border Cooperation Programme (2014, 2015)

PROJECTS FINANCED BY THE WORLD BANK:  Data Processing Computer Centre of the Ministry of Finance of the Republic of Belarus - Audit of special-purpose financial statements of the project “Enhancement of efficiency and transparency of the state finances management system of the Republic of Belarus” (2015)

 Belcomtehinvest SE - Audit of special-purpose financial statements of the project Additional loan for the project “Water supply and sanitation project” (2011, 2012, 2013, 2014, 2015, 2016)

- Audit of special-purpose financial statements of the project “Water supply and sanitation project” (2015, 2016, 2017, 2018, 2019)

- Audit of special-purpose financial statements of Integrated Solid Waste Management Project (2011, 2012, 2013, 2014, 2015, 2016, 2017)

 Belinvestenergosberezhenie RUE - Audit of special-purpose financial statements of the project “Post-Chernobyl recovery project” (2012, 2013, 2014)

- Audit of special-purpose financial statements of the project “Belarus energy efficiency project” (2012, 2013, 2014) - Audit of financial statements under “Biomass District Heating Project” (2019).

 State Institution “The Republican Scientific and Practical Center of Medical Technologies, Informatization, Management and Economics of Public Health” - audit of special-purpose financial statements under the Project “Modernization of the Healthcare System of the Republic of Belarus” (2017, 2018)

 National Institute of Education of the Ministry of Education of the Republic of Belarus - Audit of special-purpose financial statements of the project “Modernisation of the education system of the Republic of Belarus” (2016г.)

 National Agency of Investment and Privatisation SE - Audit of special-purpose financial statements of the project “Privatization support” (2013, 2014, 2016, 2017)

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 Technology Park Mogilev CJSC - Audit of designated financial statements of the project “Strengthening innovate early-stage enterprises through scaling up existing Business Incubators in Belarus Project” (2013, 2014)

PROJECTS FINANCED BY INTERNATIONAL ORGANIZATION FOR MIGRATION  Office of International Organization for Migration in the Republic of Belarus - Audit of designated financial statements of the project “Enhancement of efficiency of control of the “green” and “water” State Border between the Republic of Belarus and Ukraine” (2012, 2013, 2014)

PROJECTS FINANCED BY INTERNATIONAL CHARITY ORGANIZATION LIONS CLUB  Republican Charity Public Association «Lions Club» - Audit of designated financial statements of the project “Creating a sustainable, self-sufficient system that promotes a more active the participation of fathers in their children's lives” (2014, 2015, 2016, 2017, 2018, 2019). - Audit of financial statements on the Project “The development and implementation of a nationwide system for involving fathers in the upbringing and care of their children in Republic of Belarus” (2018)

PROJECTS FINANCED BY INTERNATIONAL FINANCE CORPORATION  Financial review (an assessment of the financial records and systems) of BELBiz Association and BELBiz LLC (2011).

PROJECTS FINANCED BY EURASIAN DEVELOPMENT BANK Within the frames of the project of Eurasian Development Bank with reference to a credit agreement for construction of Polotsk hydroelectric power station, the company's specialists provided services for restatement of financial statements of RUE "Vitebskenergo", prepared in accordance with the legislation of the Republic of Belarus into the financial statements that comply with the requirements of International Financial Reporting Standards (2012, 2013, 2015, 2016, 2017).

In the framework of financing by Eurasian Development Bank several projects for various industrial branches in the Commonwealth were also carried out, and in this respect, our specialists are familiar with the requirements of the credit agreements of Eurasian Development Bank.

PROJECTS FINANCED BY EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT Within the frames of the credit line of the European Bank for Reconstruction and Development FBK- Bel LLC audited the restated accounts in accordance with ISA of the following enterprises:  CUPE Baranovichi Vodokanal – for 2008, 2009, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018  UE Vitebsk Vodokanal – for 2008, 2009, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018  JSC Vodokanal – for 2008, 2009, 2011, 2012, 2013, 2014, 2015, 2016, 2017  UE Lida GUP JKH – for 2014, 2017, 2018  UE Minskvodokanal- for 2017, 2018, 2019  State enterprise " Vitebsk Spetsavtobaza” - for 2012, 2013, 2014  Unitary enterprise “Zhiltploservice” of the municipal economy of the Pukhovichi district - for 2012, 2013, 2014

PROJECTS FINANCED BY NORDIC INVESTMENT BANK Within the frames of the credit line of the Nordic Investment Bank FBK-Bel LLC audited the restated accounts in accordance with ISA of the following enterprises:  SUCPE Grodno Vodokanal – for 2011, 2012, 2013, 2014, 2015, 2016, 2017  CPUE Brest Vodokanal – for 2011, 2012, 2013, 2014, 2015, 2016

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