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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Financial Statements for the year ended December and Independent Auditors Report Public Disclosure Authorized

2 COTETS Independent Auditors Report Financial statements Statement of receipts and disbursements of funds... 1 Statement of comparison of budget and actual amounts Statement of disbursements by component...45 otes to the financial statements

3 B D O AnmaThi Ka3aXCTaH Ten.: TOO "BDO Kazakhstan" DaKc: yn. Fa6gynHa 6 Al15H4E3 Tel: Fax: BDO Kazakhstan LLP 6 Gabdullin Street ALmaty Kazakhstan Al 5H4E3 Independent Auditors Report To the Management of the Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Opinion We have audited the financial statements of the Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development (hereinafter the "Project") which comprise the statement of receipts and disbursements of funds for the year ended December statement of comparison of budget and actual amounts for the year ended December statement of disbursements by component for the year ended December and a summary of significant accounting policies and other explanatory notes ("Financial Statements"). In our opinion the accompanying financial statements fairly present in all material respects the Project receipts and disbursements for the year ended December and the cash position as at December in accordance with the International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC) as well as in accordance with the requirements of the International Bank for Reconstruction and Development. Basis for Audit Opinion We conducted our audit in accordance with International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report below. We are independent of the Project in accordance with the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA Code) and with the ethical requirements that are relevant to our audit of the financial statements in Kazakhstan and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. BDOKazkhsana lmitd labiityparnerhip reistredundr te lws f te Rpubic f Kzaksta i a member of BDO International Limited a UK copayliiedbygarnee ndfom pr o teinenai BD na ewr o needetmme firms.

4 IDEPEDET AUDITORS REPORT (continued) Emphasis of Matter We draw attention to ote 7 Corporate Income Tax Expenditures in which the Project management discloses information on the corporate income tax paid for a nonresident by cofinancing from the republican budget. Our opinion is not modified with respect to this matter. Responsibility of the Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC) and in accordance with the requirements of the International Bank for Reconstruction and Development and for such internal control as management determines is necessary to enable preparation of the financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements management is responsible for assessing the Projects ability to continue as a going concern disclosing as applicable matters relating to going concern and using the going concern basis of accounting unless management either intends to liquidate the Project or to cease operations or has no realistic alternatives but to do so. Those charged with governance are responsible for overseeing the Project financial reporting process. Auditors Responsibility for the Audit of the Financial Statements Our objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement whether due to fraud or error and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or errors and are considered material if individually or in the aggregate they could reasonably be expected to influence the overall presentation of these financial statements. As part of an audit in accordance with ISAs we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * identify and assess the risks of material misstatement of the financial statement whether due to fraud or error design and perform audit procedures responsive to those risks and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion forgery intentional omissions misrepresentations or the override of internal control; * obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Projects internal control;

5 IDEPEDET AUDITORS REPORT (continued) * evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management; * evaluate the overall presentation structure and content of the financial statement including the disclosures and whether the financial statement represents the underlying transactions and events in a manner that achieves fair presentation. We communicate with those responsible for managing the Project regarding among other matters the planned scope and timing of the audit and significant audit findings including any significant deficiencies in internal control that we identify during our audit. BDO Kazakhstan LLP State License for Auditing Activities o issued by the Committee for Financial Control under the Ministry of Finance of the Republic of Kazakhstan on February D Director May Auoftr Kia)uandykov Audr Qualification Certificate o. M issued by the Qualification Commission for Certification of Auditors of the Republic of Kazakhstan on October Gabdullin St. Almaty Kazakhstan

6 { J ; А 1 Г ^ 1 1 ` и Г и р Г Г и. 0 М 1 и М М L.+ 1 Г st 1 1 й и v L 6 tl У U t Э `1 й Г Г Г Г Г ^ n jy у и п и м ~ s и У Ш д =.+ д > ш У ` Gui д L`~ с w Г Г 1 0 v 1 ш v. o i ic р 1 LA У Г и и с O = м O O I Г Г Г Г Г Е т й ш Г е 1 м м 1 с м м ^ cv v и. р Г. O и 0O. и ` 1 3 Г.. Г е е F У 1 1 Г е 00 м е i Е у м м м м в + с и Е с s 00 Ё > ш ш Е LJ 7 У с Q + J р 1 ^и ^ и = М м р И р" п ^ ^ G_ Z J O М Г ( е UJ Й Г Г у т + д и! и >` +. и Е. G. W и д р ш И 1 i + л +. > т! с + и и с р ; i Z Е Е + и и р й Ф р ч G1 р л Z и и Е л. * д с с Ф у t `.. с ш р й t д ud i ` и G7 у v Й с owc д и й и. L ч w с Lu. ` ` У у м ; и Z с и т " д с ш vi й ai д b v ` \ v 1b : L й Е _j Е + р ` i W i й и s>`.с й Н с Ф Е в Ф 7.^ и и 6 с х >` в и и L U ^ с + ш = j с с и.с + Ф i р g. п ; ; Н.. 4; ш и Q ш с й `L в в в. 4; +" ш = с. Q и n.> с ш n в ш р и и ш ш. ш х и ш ш Е и v 1 ш 71 и > И i _;..... f G И f

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10 v W Г L i ш i м Е в +; с n й t ~ L i6 й. 1 Ш У Е U ` LL м Е : v Е й nj и д `~ al и У Е 6 ; ul sy с pl 1 7 = д = + Е > =.+ р. 7 р LП 1 и Г > т l7 t м..; + i 1 У 1 1 O +л Е " ^? 11 Е й 00 е^ и L Ф У ср 0 7t У ш ar` + и и J G д ` с v.. с е_ д и J. Ci р L и i с? w ~ и ш F ; i? ` и с... с и. т Е и v л " U.i^ L LL1 д.. Q е д ч` Й Ф L ` ` = у 4 w с s Е с д и и; t... ti с с с G _ Е Й й. с L _ ` с i W д и 1V +0+ с 2 у v Х v У с ш + с и Й с +с р и io n и 1s Й v. 1 I _. r `

11 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development OTES TO THE FIACIAL STATEMETS for the year ended December GEERAL PROVISIOS Kazakhstan Business Environment The Project activities are carried out in Kazakhstan. Accordingly the Project is exposed to risks specific to economic and financial markets of Kazakhstan whose economy shows specific features of a developing market economy. The legal tax and regulatory frameworks continue developing but are subject to varying interpretations and frequent changes which together with other legal and financial impediments contribute to the challenges faced by entities operating in Kazakhstan. ature of operations Loan Agreement o. 8477KZ ("Agreement") between the Government of the Republic of Kazakhstan ("Government") and the International Bank for Reconstruction and Development ("IBRY) was signed on August and ratified on December ("Project Start Date"). Pursuant to the Agreement IBRD [ends the amount of US dollars ("Loan") and the Government provides cofinancing of US dollars from the republican budget ("Cofinancing") for the purpose of implementing the Small and Medium Enterprises Competitiveness Project ("Project"). The Loan shall be repayable by the Government on May 15 and ovember 15 in each year beginning May through ovember As per the approved budget for 2017 the Project receipts and disbursements financed out of the proceeds of the Loan and from cofinancing of the external loan by the Government of Kazakhstan were estimated to amount to US dollars and US dollars respectively (2016: US dollars and 3916 US dollars respectively). Project Description The Project objective is to enhance the competitiveness and management capacity of targeted small and medium sized enterprises in Kazakhstan. The Project consists of the following components: Component 1: SME Capacity Building Program Strengthen and expand the existing consulting programs for SMEs as indicated in the project implementation guidelines including the Business Advisors network by providing goods training and consulting services. Component 2: SME Linkages in Competitive Sectors I. Supplier Development Activities: Implementing supplier development activities designed to increase the ability of SMEs to supply inputs into the local operations of multinational corporations large local firms and stateowned enterprises by inter atia upgrading skills of suppliers improving business and management practices facilitating communication and relationships between potential SME suppliers and major buyers and establishment of a supplier development office all through the provision of goods Training and consultants services. 6

12 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development OTES TO THE FIACIAL STATEMETS (continued) 2. Competitive Sectors: Developing higher valueadded production and increased competitiveness of SMEs in nonextractive sectors in and around priority geographic areas by institutional capacity strengthening through the provision of Training and consultants services. 3. Factoring Strategic Assessment: Conducting a detailed assessment for development of factoring and reversefactoring in the territory of the Borrower including an online platform for SMEs to register and verify their accounts receivables. Component 3: Impact Evaluation Et Monitoring of SME Programs Strengthening monitoring and evaluation frameworks publicprivate sector dialogue and transparency of SME policy making through the provision of Training and consultants services. Component 4: Project Management Provision of consultants services and Training and payment of Operating Costs to implement manage and coordinate the Project. The Loan closing date is June BASIS OF PREPARATIO OF THE FIACIAL STATEMETS These financial statements have been prepared in accordance with International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting as published by the International Federation of Accountants and in compliance with the requirements of the International Bank for Reconstruction and Development. 3. SIGIFICAT ACCOUTIG POLICIES The accounting policies described below have been consistently applied in the reporting periods presented in these financial statements. Cash method of accounting Cash method of accounting recognizes transactions and events only when funds under the Project are received or paid. Presentation currency These financial statements are presented in United States dollars ("US dollars"). Transactions in foreign currency Transactions in foreign currencies are translated to the presentation currency at the exchange rates prevailing at the reconversion dates. Proceeds from the IBRD are translated into US dollars at the exchange rates established by the ational Bank of the Republic of Kazakhstan at the date of payment. Proceeds from the Government of the Republic of Kazakhstan are translated into US dollars at the exchange rates established by the ational Bank of the Republic of Kazakhstan as at the date of payment. Exchange differences arising from translation of transactions denominated in other currencies into US dollars are reported as a net value from changes in exchange rates. 7

13 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development OTES TO THE FIACIAL STATEMETS (continued) Expenditure Categories The Agreement specifies the main categories of expenditures financed by the Loan the amount for each category as well as the percentage of expenditures to be financed in each category. According to the Agreement there are the following categories of expenditures: 1) Goods nonconsulting services consultants services and Training for Component 1 of the Project (percentage of expenditures to be financed (exclusive of taxes): 85%); and 2) Goods nonconsulting services consultants services and Training for Components 2 3 and 4 of the Project (percentage of expenditures to be financed (exclusive of taxes): 100%). Funds received Subject to the terms and conditions of the Agreement the Government of the Republic of Kazakhstan shall pay the interest and the principal amount of the Loan. Those payments are recorded in the accounts of the Government and are not recognized in these financial statements. The last installment on the Loan shall be payable by the Government on ovember Allocation of expenditures In the Statement of disbursements by component the expenditures are broken down based on matching the descriptions of works as set forth in the Agreement against those indicated in the primary documents. 4. CASH To perform transactions on Loan o. 8477KZ the following accounts have been opened at the Committee of Treasury of the Ministry of Finance of the Republic of Kazakhstan the city of Astana for making cash payments to suppliers: * o ZO in US dollars; * o. KZ in KZT. Cash balances as at December 31 as well as the transactions of the account for the year ended December are detailed below: in US Dollars Balance as at January RECEIPTS Replenishment of account EXPEDITURES Expenditures under the Project et foreign exchange loss Balance as at December Including those denominated in: US Dollars tenge 26 8

14 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development OTES TO THE FIACIAL STATEMETS (continued) 5. DIRECT PAYMETS AD REPLEISHMET OF THE ACCOUT Direct payments under the Project are made by IBRD and the Government of Kazakhstan directly to the suppliers chosen in accordance with the terms and conditions of the Agreement. Direct payments to Suppliers and replenishment of the account under the Project for the year ended December were based on the following withdrawal applications: US Dollars o. of withdrawal Date of withdrawal Direct Replenishment Total application payments of account ME ME ME ME ME ME ME Total Statement of Expenditures Actual expenditures by category US Dollars Goodsnon Goods non Tta consulting consulting o of o. of amount Total of servicessevc withdrawal Value date the consultants consultants application services and services and Total Application Training for Training for the ProjectPrec Project Component I of Components 2 3 and 4 of the ME ME ME ME ME ME ME Total UUSED PORTIO OF THE LOA As of December the unused portion of the IBRD loan totaled US dollars (2016: US dollars). 7. CORPORATE ICOME TAX EXPEDITURES For Component 2 SME Linkages in Competitive Sectors: under the Consultants services category the corporate income tax to the value of US dollars ( tenge) for a nonresident (PLAET SA under ContractKZ/SMEC/CQS01 of March ) is incorrectly calculated and overpaid through cofinancing from the republican budget. This amount was returned to the budget on April as per Payment Order o and on April as per Payment Order o

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16 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development OTES TO THE FIACIAL STATEMETS (continued) 9. DATE OF ISSUE These financial statements were approved for issuance by the Vice Minister of the Ministry of ational Economy of the Republic of Kazakhstan on May

17 Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Appendix o. 1 Reconciliation between the data provided by Project Management Unit and World Bank payments data US Dollars Application for Date of withdrawal withdrawal As per PMU As per WB Variance ME ME ME ME ME ME ME Total

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