Audit and independent audit opinion of the compliance of financial statements and consolidated financial statements prepared in accordance with IFRS for 2025 with International Financial Reporting Standards (IFRS) Presentation of general information about "Restoration, Construction and Management Service in Aghdam, Fuzuli and Khojavend Regions" JSC and its activities. - 523.152.900.00 AZN Presentation of general information about LLC "Technical Control Service for Construction Works" and its activities Disclosure of the main directions of activity Justification of the preparation of financial statements Date of establishment of the LLC 04.05.2023 Turnover - 5.602.131.00 million AZN Preparation of the balance sheet, profit and loss, change in capital and cash flow statements Valuation of fixed assets Valuation of amortization calculation Valuation of intangible assets Valuation of right-of-use assets Valuation of impairment of non-financial assets Financial instruments - review of key valuation methods Valuation of transaction costs Valuation of initial recognition of financial instruments Classification of financial assets and subsequent valuation Impairment of financial assets: valuation of allowances for expected credit losses Valuation of financial asset write-offs Valuation of derecognition of financial assets Valuation of modification of financial assets Valuation categories of financial liabilities Valuation Valuation of derecognition of financial liabilities Valuation of cash and cash equivalents Valuation of trade and other payables Valuation of lease liabilities Valuation of authorized capital and allocations from the state budget Valuation of interest income Valuation of state aid classification and valuation Making significant assumptions and judgments when applying accounting policies Valuation of useful life of fixed assets Valuation of initial recognition of transactions with related parties Valuation of expected credit losses Valuation of amortization of right-of-use assets Assessment of national accounting policy Tax risk assessment Correct calculation of VAT, profit tax and other taxes Social insurance, DSMF deductions Checking of tax returns Determining other tax risks Checking whether the requirements of tax legislation have been met Presentation of financial instruments by assessment categories Providing comments on events after the reporting date

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