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External audit

The external audit of the Company was conducted by KPMG Audit LLP. The contract on long-term purchases of audit services for financial statements for 2015-2018 is concluded in accordance with the Model Rules for Procurement of Goods, Works and Services Implemented by the National Managing Holding, National Holdings, National Companies and Organizations, with fifty or more percent of shares (participatory interests) Directly or indirectly belong to the national managing holding, the national holding company, the national company approved by the Resolution of the Government of the Republic of Kazakhstan dated May 28, 2009 No. 787, the Rules for Procurement of Goods, Works and Services by the Joint Stock Company National Control Holding Baiterek and organizations with fifty or more percent of the voting shares (participatory interests) of which are directly or indirectly owned by the National Holding Company Baiterek Joint-Stock Company under ownership or Trust management approved by the Board of Directors of the Customer on September 25, 2013 (Minutes No. 3) (hereinafter referred to as the Rules), on the basis of the protocol on the results of an open tender for long-term purchases According to the audit of the financial statements for 2015-2018.
The list of services includes:
- review of the reduced individual and / or consolidated financial statements of the Customer for the period from 1 January to 30 June of each financial year in the period from 2015 to 2018 prepared in accordance with IAS 34, with the release of the review report in accordance with ISRE 2410 (in the case of Availability of the requirement to conduct it in the Technical Specification);
- conduct of interim audit procedures for the period from January 1 to September 30 of each fiscal year in the period from 2015 to 2018 for the Customer's separate and / or consolidated financial statements with mandatory submission of a report to the management of the Customer on the form of the Auditor signed by the head or authorized by him Persons with a detailed description of the results of the interim audit procedures and with the list of activities required for the timely release of an annual separate and / or consolidated ovannoy financial statements prepared in accordance with IFRS for the period from 2015 and 2018;
- conducting an audit of the Customer's separate and / or consolidated financial statements as of and for the year ending December 31 of each fiscal year from 2015 to 2018, and providing an annual audit report on the Customer's separate and / or consolidated financial statements prepared in Accordance with IFRS;
- review of the individual and / or consolidated financial statements as at 30 June of each fiscal year from 2015 to 2018 (if required to be carried out in the Technical Specification) and auditing the separate and / or consolidated financial statements as at 31 December of each financial Year in the period from 2015 to 2018, drawn up for consolidation purposes in the format approved by the minutes of the meeting of the Board of JSC National Holding Company Baiterek;
- conducting an audit of the Customer's separate and / or consolidated financial statements as of and for the year ending December 31 of each fiscal year from 2015 to 2018 and providing an audit report on the Customer's separate and / or consolidated financial statements in accordance with the list And forms approved by the normative act of the authorized state body of the Republic of Kazakhstan in accordance with the Law of the Republic of Kazakhstan No. 234-III "On Accounting and Financial Reporting".
"Related Services" means auxiliary services provided by the Auditor, necessary for proper and qualitative provision of the Services and fulfillment of obligations under the Agreement provided for by the Contract.
The list of related services includes:
- providing recommendations on the process of preparation of financial statements related to quality improvement, as well as reducing the timing of preparation of financial statements;
- providing recommendations on the methodology and results of the assessment of fixed assets (in the case of its implementation) in accordance with the accounting policy of the Customer;
- providing recommendations on the methodology and results of estimating the fair value of acquiring enterprises (in the case of acquisitions);
- presentation of the results of the Customer's audit for each financial year in the period from 2015 to 2018 for members of the Board of Directors / Audit Committee and the management of the Customer, at the request of any of these authorities;
- submission of proposals for improvement of disclosures in the notes to the financial statements of the Customer;
- Carrying out an annual tax review for each financial year from 2015 to 2018, which consists in attracting tax auditors of the Auditor for the purpose of auditing separate and / or consolidated financial statements, without providing a tax report. The conduct of the tax review should affect accounting and tax procedures, while the main focus should be on those issues where the possibility of occurrence of tax risks is most significant;
- Consulting on accounting and tax accounting during the audit without providing reports on consultations;
-evaluation of accounting and financial reporting (including revaluation of assets and liabilities, and at the request of the Customer methods and procedures for inventorying assets and liabilities, including reconciliation of receivables and payables with suppliers of goods, works and services);
 -evaluation of the adequacy of the system of internal control and risk management of the Customer on issues related to the conduct of accounting and the preparation of financial statements;
-evaluation of the state of software and hardware equipment and reliability of automated information processing systems;
-evaluation of the activities of the internal audit service of the Customer on issues related to the assessment of the internal control system in the conduct of accounting and financial reporting;
-analysis of the organization of control over the activities of the Customer's affiliated entities on issues related to the maintenance of accounting and the preparation of financial statements;
-evaluation of compliance of the Customer's activities with the requirements of the legislation of the Republic of Kazakhstan in the field of accounting and financial reporting;
- in case of detection of violations of the legislation of the Republic of Kazakhstan during the use of budgetary funds, loans, grants, state assets, state-guaranteed loans, disclosure of such violations in accordance with subparagraph 6) of paragraph 2 of article 21 of the Law of the Republic of Kazakhstan No. 304-I " On auditing activities ";
- analysis of the methodology of actuarial calculations used in the preparation of financial statements (if there is a requirement to conduct it).
The total cost of the Agreement amounts to 67,715,172 (sixty seven million seven hundred fifteen thousand one hundred seventy-two) tenge 00 tiyn, including VAT amounting to 7,255,197 tenge, which by years will be:
- for 2015 - 15,710,940 tenge, including VAT amounting - 1,683,315 tenge,
- for 2016 - 16,496,256 tenge, including VAT amounting - 1,767,456 tenge,
- for 2017 - 17 321 220 tenge, including VAT amounting - 1 855 845 tenge,
- for 2018 - 18 186 756 tenge, including VAT amounting - 1 948 581 tenge.

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