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Investor Presentaiton

Extensive governmental response to facilitate Covid-19 impact As a response to economic shock caused by the Covid-19 outbreak, Ukraine introduced a comprehensive stimulus package with policy measures implemented across three main categories: businesses, individuals monetary response Businesses Extension of a number of eligible businesses for 5-7-9% Affordable Loans Program and enhancement of program terms Exemption from import duties and VAT of goods used to combat Covid-19 (medicines, medical devices, equipment, etc.) Cancellation of payment of social security contribution for selected categories of payers and abolishment of penalties for late or incomplete payment or filing Cancelation of penalties for violation of tax legislation for March-May 2020 Local governments are allowed to decide on the single tax rate reduction in 2020 Moratorium on tax audits and inspections for March-May 2020 2 Individuals 300% increase in salaries for medical personnel working with Covid-19 patients One-off pension increase to low-income pensioners and monthly pension top-up for retirees aged 80+ years Deadline for filing income and wealth tax declarations extended until July 1 Moratorium on penalties and disconnection of consumers who are late on utility payments Increase of tax brackets for single tax payers Cancellation of penalties for individuals due to consumer loans overdue for March-April 2020 Launch of UAH 65bn coronavirus response fund within state budget to finance immediate areas to counter the spread of Covid-19 Exemption of non-residential real estate from real estate tax in March 2020 Land rent is not accrued and paid for March 2020 3 Monetary (NBU) Introduced recommendations to banks to deal with borrowers facing financial difficulties as a result of Covid-19 Encouraged banks to refrain from the distribution of dividends Modified calculation of reserve requirements as part of banks' liquidity support Delayed introduction of capital buffers for banks Delayed banks' onsite inspections and stress testing Introduction of long-term refinancing instrument for banks (up to 5 years) Doubled frequency of liquidity tenders Extended deadline for the development and approval of banks' strategies of non- performing assets management Extended deadline for banks to submit their risk tolerance declarations Banks are eligible to apply only one stress test for business recovery plans (the most severe one) rather than 2 tests before Extended deadlines for banks to submit financial accounts for FY 2019 and Q1 2020 July 2020 Sources NBU, CMU, Ukrainelnvest BA 15
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