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Vozrozhdeniye Bank

May 20, 2003

International Audit Company PricewaterhouseCoopers has performed an audit of the Bank's financial statements for the year 2002 and confirmed that they are prepared in accordance with IAS.

To the Supervisory Council of Vozrozhdeniye Bank:

1. We have audited the accompanying balance sheet of Vozrozhdeniye Bank (the "Bank") as at 31 December 2002, and the related statements of income, of cash flows and of changes in shareholders' equity for the year then ended. These financial statements are the responsibility of the Bank's Management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by Management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Bank as at 31 December 2002 and the results of its operations and its cash flows for the year then ended in accordance with International Financial Reporting Standards.

PricewaterhouseCoopers
Moscow, Russia
28 April 2003


 

 

 

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