Comprehensive support in disputes (Russian aggression)

Comprehensive support in disputes related to the recovery of compensation due to losses incurred as a result of Russian aggression

KPMG Ukraine

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General points Type of losses can be assessed

losses related to material damage

losses related to personnel losses related to intangible assets

lost income (profit)

losses related to the loss of investment opportunities

Available forums 1. National courts 2. Foreign courts 3. International forums (compensation commission or equivivalent and arbitration)

We offer

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Preliminary assessment of the impact of Russian aggression on the client’s business, including review of available documentation, evidences, conducting interviews, etc.

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Calculation of potential amount of damages and lost profits in a flexible model that allows the client to consider various scenarios and outcomes of potential arbitration.

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Preparation of expert witness reports and serving as experts in court on various matters.

We have many years of experience in providing dispute resolution support (both pre-trial and in-court) related to the recovery of compensation for losses.

03 Legal support and consultations with internal or external lawyers on the availability of evidence base, causation matter and other issues necessary for the formation of a legal position and strategy for future court dispute.

06 All services are provided taking into account the standards and rules of leading foreign arbitration courts, as well as Ukrainian courts and established practice.

Our specialists have extensive experience in supporting the client in cases related to claiming damages in Ukrainian courts and arbitration, such as: — Development of legal strategy for cross-border recovery of damages from ultimate beneficial owners of Ukrainian bank being in liquidation — Representation of Scania Ukraine in 2 commercial disputes regarding collection of lost profit and damages, penalty, initiated by the former dealers for the total amount of circa USD 10 million — Providing six expert opinions, including legal, appraisal and forensic, for Ukraine and a leading oil&gas state-owned company in 4 largest arbitration: — Littop Enterprises Limited, Bridgemont Ventures Limited and Bordo Management Limited v. Ukraine — Littop Enterprises Limited, Bridgemont Ventures Limited and Bordo Management Limited v. NAC “Naftogas of Ukraine”, JSC — Krederi Ltd. v. Ukraine — JKX Oil & Gas v. Ukraine © 2022 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

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One firm approach Dispute resolution lifecycle

Pre-trial stage — Early assessment of the client’s position including the legal, economic and financial aspects of the case — Development of comprehensive legal strategy for claiming compensation for damages caused by the Russian aggression, including analysis of (i) the applicable court to settle the potential dispute, (ii) analysis of types of damages and the standard to prove such damages, (iii) possible options of enforcement the decision of the applicable court — Estimation of elements of future compensation resulting from a potential dispute — Modeling scenarios and potential outcomes and determining potential monetary value of losses — Collecting evidence and providing recommendation on documenting damages, including, submission of attorneyat-law’ requests, making documenting of damages, testifying witnesses

Expert support — Provision of credible and objective opinions on quantification of damages in our expert witness reports by using accounting based evidence, in the context of litigation or arbitration., Provision of legal expert opinion on issues related to Ukrainian legislation for examination in foreign judicial institutions or arbitration institutions, in particular, on issues related to legal regulation for claiming damages under the Ukrainian civil legislation, the standard to prove damages, legal regulation of immunity of the russian federation as a state, etc.

— Support by providing forensic technology and corporate intelligence services — Participation in hearings at the national courts of all instances, foreign judicial or arbitration institutions​as an expert (a specialist)

In-court legal support — Preparation and submission of all necessary procedural documents (e.g., a statement of claim, a response to the statement of defence (if any), motions, statements, additional clarifications)​ — Representation of the client’s interest before courts and Ukrainian state authorities — Support the client's position in negotiations with opponents and conduct protection of company's interests (if applicable)

Post-trial stage — Calculation of damages or interest awarded to make sure it is fair and accurate — Provision of asset tracing services across a number of jurisdictions to enable decision enforcement — Legal support in the procedure of enforcement of decision of the applicable court (Ukrainian court decision, arbitral award) in Ukraine and abroad

© 2022 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

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KPMG Contacts

Olena Makarenko

Oleg Neplyakh

Yuriy Katser

Partner, Consulting, Head of Forensic and Sustainability,

Partner, Head of Deal Advisory, Head of Energy & Natural Resources,

Director, Head of Legal Services,

KPMG in Ukraine

KPMG in Ukraine

Т: +38 044 490 5507

Т: + 38 044 490 55 07 (34260)

E: omakarenko@kpmg.ua

E: ONeplyakh@kpmg.com

KPMG in Ukraine Т: + 380 50 355 34 70 E: ykatser@kpmg.ua

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