Litesko UAB Expenses for Regulated Activities Covered by Regulated Activities for 2015-2017: Audit of Expenses Statements for Regulated Activities from 01.01.2015 to 31-12-2017 to verify that Litesko UAB holds the regulatory accounting system (RAS) and the RAS inventory meet the requirements of the Heat Pricing Methodology for accounting separation, cost allocation, and regulatory accounting system description, and assess whether the accounting and cost allocation is based on a company-approved RAS inventory.

Audit tasks:

1) assess whether the Company's regulatory accounting (accounting separation and cost allocation) system (hereinafter RAS) and RAS inventory meet the requirements of the Heat Pricing Methodology, accounting separation, cost allocation and regulatory accounting system, and assess whether accounting and the cost allocation is in accordance with the RAS Description approved by the Company;

2) to review the total costs of headquarters and affiliates (separately for affiliates and by regulated activities) and to estimate the cost of affiliated regulated activities (including regulatory profit / return on investment) covered by regulated activities from 2015 onwards. January 1st until 2017 (b) by 31 December 2006, the economic viability;

3) for the period from 2015 January 1st until 2017 December 31. assess the compliance of the headquarters and branches (separately for branches) with the requirements of legal acts (verifying the compliance of the allocation of costs attributable to regulated activities with the requirements of the version of the Heat Pricing Methodology effective January 1, 2014) and the reasonable costs established by the regulator indicators;

4) to assess the costs (if any) unjustifiably attributable to the regulated activities of the Headquarters and branches (individually affiliated companies) covered by the income of the regulated activities from 2015 onwards. January 1st until 2017 31 December, the amount;

(5) assess whether cross-subsidization between regulated activities and between branches has taken place and, if so, quantify inadequately covered costs.

Preliminary General Ledger 2015 January 1st until 2017 December 31. detailed income and expense (not including payroll and depreciation records) - 258,669. (by class, the revenue class would account for about 11 percent of the records, and the cost class for about 89 percent of all records). The number of fixed assets is approximately 10 500 units. Number of primary accounting records (excluding payments on imprest accounts, accruals and provisions) January 1, 2017 December 31. During the cost audit, the service provider must review and verify all transactions (transactions) in the accounting system of the company in detail, ie no method of screening of accounts or other primary accounting documents may be applied, regardless of its level of statistical reliability. When examining the allocation of assets between regulated and non-regulated activities, the reasonableness of the assignment of each asset to the regulated activity shall be evaluated, considering the necessity and causality of the regulated activity.