The audit report of Independent audit of Cash Receipts and Disbursement of Elena Franchuk ANTIAIDS Foundation for the years ended 31 December 2007 and cumulative from the commencement to 31 December 2007 conducted by independent auditors - Ernst & Young Audit Services Limited Liability Company - in accordance with International Standards on Auditing.

The audit report of Independent audit of Cash Receipts and Disbursement of Elena Franchuk ANTIAIDS Foundation for the years ended 31 December 2006 and cumulative from the commencement to 31 December 2006 conducted by independent auditors – Ernst & Young Audit Services Limited Liability Company – in accordance with International Standards on Auditing.

The audit report of Independent audit of Cash Receipts and Disbursement of Elena Franchuk ANTIAIDS Foundation for the year ended 31 December 2005 and cumulative as at that date conducted by independent auditors – Ernst & Young Audit Services Limited Liability Company – in accordance with International Standards on Auditing.

The audit report of Independent audit of Cash Receipts and Disbursement of Elena Franchuk ANTIAIDS Foundation for the period from commencement until 31 December 2004 conducted by independent auditors – CJCS Ernst & Young Ukraudit – in accordance with International Standards on Auditing.