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Investor Presentaiton

Loosened 2020 fiscal policy to minimize loss in economic growth 2020 state budget revenues split (2020 State budget Law¹) Revised state budget revenues: UAH 976 bn 2020 state budget expenditures split (2020 State budget Law¹) Revised state budget expenditures: UAH 1,266bn Due to Covid-19, the State budget 2020 was revised in April 2020 in Prior to revision Revised ■ VAT 20% 15% 1% Prior to revision ■Social protection Revised 9% 2% 4% 4% 25% 5% the following manner: • Total revenues: UAH 976bn (-11%) ■Personal income tax 25% 7% 8% UAH 1,096 bn 41% 39% UAH 1,182 bn Corporate income tax 8% 21% Total expenditures: 9% UAH 976 bn UAH 1,266 bn UAH 1,266bn (+7%) 20% Other tax revenues 12% Security and defense ■Interbudgetary transfers ■Debt service Health Economic activity 22% Budget deficit2: ■ Education 11% 12% Non-tax revenues 12% 21% 14% UAH 298bn / 7.5% of GDP in 2020 10% 11% 12% Public administration ■ Other (government forecast) Overall state budget balance³, UAH bn Plan Act. Plan Act. Plan Act. (70) (48) (59) (81) (298) (69) || (64) (62) (55) (58) (45) State budget general fund performance³, UAH bn Plan Overall (274) balance Plan Act. (70)|(69) (1.6%) (2.9%) (1.7%) (2.0%) 702 698 843 834 908 880 855 576 575 Notes 1 According to State Budget Law 2020 amended as of Apr 2020 2 Budget deficit defined as revenues minus expenditures and minus net lending 3 Based on historical data for 2017-2019; based on Budget Law revised as of April 2020 and 2020 GDP forecast of the NBU for 2020 2016 2017 2018 Overall balance, UAHbn (0.2)% (1)% (1)% (3)% (1)% (1)% (2)% (3)% (7.5%) (645) (639) (764) (753) (901) (879) (978) (949) 2019 2020 Source State Treasury of Ukraine, NBU Overall balance to GDP, % 2016 ■Revenue (plan) ■ Expenditures and net lending (plan) Source State Treasury of Ukraine ■Revenue (actual) ■ Expenditures and net lending (actual) 2017 2018 2019 (1 130) 2020 July 2020 17
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