Appendices

Based on the internal audit results of the financial
and operational activities of Joint Stock Company "United Transport and Logistics Company — Eurasian Railway Alliance" (hereinafter referred to as JSC UTLC ERA,
the Company) for 2024

23 April 2025, Moscow

As per Article 85 of Federal Law No. 208 - FZ dated December 26, 1995, "On Joint - Stock Companies,"
and the approved work plan of the Internal Audit Commission of JSC UTLC ERA (Minutes No. 1 from July 30, 2024),
a scheduled audit of UTLC ERA’s financial and operational activities for 2024 was performed
by the Commission consisting of Chairperson E. A. Stepanian and members N. V. Lazuta and Z. B. Baytamaeva.

Based on the audit performed, the Internal Audit Commission confirms the accuracy and reliability
of the information presented in the Company's annual accounting (financial) statements for 2024
and the annual report of JSC UTLC ERA for 2024.

Joint Stock Company “STATUS” Registrar Company”

Location: Ring Park Business Center, Bldg. 1, 23 Novokhokhlovskaya st., Moscow, 109052

OGRN (Main State Registration Number) 1027700003924

TIN: 7707179242

Phone: +7 (495) 280 - 04 - 87

Web address: www.rostatus.ru

Registrar Services License No. 10 - 000 - 1 - 00304
of March 12, 2004, issued by the Federal Service
for Financial Markets of the Russian Federation
for an unlimited period.