INFORMATIONAL GUIDE FACTORING



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AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 1/9 This informational guide also contains terms of factoring for corporate clients. The information is also available at the bank's website www.ameriabank.am. Ameriabank offers to its corporate clients the following types of factoring: Domestic factoring (recourse or non-recourse) 1 Domestic classic factoring (non-recourse) Export factoring (recourse/non-recourse) Import factoring (recourse/non-recourse) Factoring applications are accepted and processed at the bank's headquarters. The amount of financing is disbursed in non-cash form by crediting it to the creditor's (client s) account. Calculation of interest and commission for provision of financing Attention! Factoring interests are calculated on the basis of nominal interest rates. The calculations are based on a 365-day year. The actual annual percentage rate (APR) shows the cost of financing in case of due and timely repayments under the agreement. APR is calculated by the following formula: A = D E%/365(B C) where A annual interest rate of factoring financing D amount of financing E set interest rate B date of payment C date of provision of financing (B-C = number of days elapsed) Commission for provision of financing is calculated as percentage of the ceded amount and charged pursuant to the decision of the bank's authority either upfront or upon maturity. Interest Calculation: Representative Example 1 Recourse factoring is factoring with the right to demand payment from the client if the debtor fails to pay. Non-recourse factoring is factoring without the right to demand payment from the client.

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 2/9 - Amount ceded under factoring AMD 10,000,000 - Financing amount ratio 90% of the ceded amount - Amount of financing AMD 9,000,000 - Annual interest rate 15% - Lump sum commission for disbursement of financing 1% - Factoring term 60 days Daily interest will comprise 7,000,000*15%/365 = AMD 2,876.71 Interest for the whole period of financing will comprise 2,876.71*60=AMD 172,602.73 Lump sum commission for provision of factoring financing will comprise 10,000,000*1% = AMD 100,000 - In case of recourse factoring interest is calculated daily against the amount of financing. The calculations are based on a 365-day year. - In case of non-recourse factoring interest is calculated daily against the amount of ceded monetary claim. The calculations are based on a 365-day year. Security Based on the risk level of transaction the bank's authorized body may demand from the client to secure it by pledge, warranty or guarantee. In case of recourse factoring the client shall pay a fine equal to 0.25% of overdue amount for each day of delay. Change of interest rate The bank can at its sole discretion change the interest rate and lump sum commission for provision of financing during the validity period of the agreement based on the volatility of interest rates of funds raised from or allocated on the financial market and/or if there are actual reasons/preconditions for change of interest rate on the financial market, by giving a 30- day prior notice to the client. ATTENTION! IN CASE OF DEFAULT ON THE CEDED AMOUNT ON THE PART OF THE DEBTOR INFORMATION ABOUT THE DEBTOR WILL BE RECORDED IN THE CREDIT REGISTER.

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 3/9 ATTENTION! IF, AFTER YOU FAIL TO MEET YOUR COMMITMENTS UNDER THE AGREEMENT, THE BANK ENFORCES THE PLEDGE TO SETTLE THEM BUT THE VALUE OF PLEDGE APPEARS TO BE INSUFFICIENT TO COVER ALL YOUR CREDIT COMMITMENTS, OTHER PROPERTY YOU OWN MAY ALSO BE REPOSSESSED TO SETTLE THE CLAIM. ATTENTION! YOUR PROPERTY CAN BE FORECLOSED ON PURSUANT TO LAW, IF YOU FAIL TO REPAY THE LOAN AND INTEREST WHEN DUE. Please bear in mind that foreign-currency denominated factoring repayments may be subject to currency volatilities. Decision on providing financing The bank makes a decision on factoring application maximum within 10 (ten) business days upon receipt of the complete set of documents from the client. Where there is collateral, financing is provided to the client upon execution of security agreements envisaged by the factoring contract. If the client pledges material property to secure the financing, the disbursement of financing shall be subject to proper fulfillment of the following conditions precedent: (i) execution of security agreements pursuant to the legislation of RA, such agreements prepared in form and substance satisfactory to the bank, (ii) insurance of the pledge (upon the bank s request) by an insurance company cooperating with the bank, (iii) fulfilment of other terms and conditions of factoring by the client. Financing is provided to the client 1 (one) business day after all the above requirements have been met. What may help you to get your factoring application approved Financial position Banking/credit history Security Management quality Business environment Activity and credit history of related parties Why your factoring application might be rejected The information (documents and other data) submitted by the client is not trustworthy or complete. The client's declared income is not sufficient to cover the liabilities. The client has bad credit history, delinquent and/or classified liabilities (including to third parties).

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 4/9 Payments required for factoring secured by pledge of property Pledge or additional security may be required from both the creditor and the debtor in order to suppress the risks. The real or movable estate to be pledged should be appraised by an appraisal company cooperating with the bank. The company is selected by the client from the offered list. Appraisal fee AMD 7,000-30,000 depending on the property. From time to time the fee for appraisal of major items of property can be negotiable (on a case-specific basis). Fees payable for financing secured by vehicles or real estate: Notary fee AMD 14,000-16,000 lump-sum (in case of vehicle) Notary fee AMD 13,000-18,000 lump-sum (in case of real estate) Notary fee AMD 13,000-18,000 lump-sum (in case of plant and equipment) Fee for unified statement on encumbrance of the property AMD 10,000 Fee for registration of security interest in the real estate AMD 26,000 Fee of the Police of the Republic of Armenia for lien and pledge of vehicles AMD 5,000 The property is to be insured by a specialized organization which charges commissions and fees pursuant to its tariffs and rates which can change from time to time depending on the market. Insurance premiums are within the following range: Insurance cost % of financing amount Real estate 0.15-0.25 Equipment 0.2-0.35 Working assets 0.3-0.5 Automobile 2.5 Where insurance of pledge is obtained by the bank, the rate of interest is increased by 0.2% if the pledge is real estate, by 2.5% if the pledge is vehicle, or by 0.5% if the pledge is plant and equipment. 1. TERMS OF DOMESTIC # Service Terms and Conditions 1 Application fee (chargeable only if the application is approved) AMD 15,000 1.1 Fee for restructuring of terms* AMD 10,000 (except as otherwise provided for in the agreement) 2. Annual interest rate applied to the amount of factoring financing (less the amount provided to the client after settlement of liabilities under the ceded From 12% claim) 3. Commission for provision of factoring (% of the ceded amount, lump sum) 0.6 3.0%

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 5/9 4. 5. 6. Term of financing (maximum time span between provision of financing and settlement of liabilities 120 days under the ceded claim) Ratio of factoring financing amount to the amount of ceded claim (less the amount provided to the client after settlement of liabilities under the ceded claim) Maximum 90% Collateral Pledge, warranty, guarantee or without additional security 7. Client s account with Ameriabank and factoring amount turnover through it Required 8. Business history of the client At least 1 year of operation after getting registered at the State Register of the RA 9. Payment against the ceded claim Non-cash payment, deferred payments permitted Debtor s late payment fee 0.25% 10. *When approved, the fee for restructuring is to be withheld from the Client's or Debtor's accounts with the Bank based on the conclusion/analysis conducted by the Bank's corresponding unit pursuant to the restructuring application (for the purpose of the given tariff no changes in the terms of signed application for cession of monetary claim shall be deemed as restructuring, unless otherwise provided for in the resolution of the Bank's authorized body). 2. TERMS OF DOMESTIC CLASSIC # Service Terms and Conditions 1. Application fee (chargeable only if the application is approved) Free of charge 1.1 Fee for restructuring of terms* AMD 10,000 (except as otherwise provided for in the agreement) 2. 3. Annual interest rate applied to the amount of factoring financing (calculated from the date of provision of financing for the approved number of days but not more than 120 days inclusive, based on a 365-day year) Minimum amount of financing From 14%, but no less than AMD 20,000 AMD 1,000,000

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 6/9 4. Term of financing (maximum time span between provision of financing and settlement of liabilities under the ceded claim) Up to 120 days inclusive 5. Required condition 6. Type of factoring The Debtor should be on the list of companies approved by the Bank. Non-recourse (without the right to demand payment from the client) 7. Client s account with Ameriabank and factoring amount turnover through it Required *When approved, the fee for restructuring is to be withheld from the Client's or Debtor's accounts with the Bank based on the conclusion/analysis conducted by the Bank's corresponding unit pursuant to the restructuring application (for the purpose of the given tariff no changes in the terms of signed application for cession of monetary claim shall be deemed as restructuring, unless otherwise provided for in the resolution of the Bank's authorized body). 3. TERMS OF EXPORT # Service Terms and Conditions 1. Application fee (chargeable only if the application is approved) AMD 30,000 1.1. Fee for restructuring of terms* AMD 10,000 (except as otherwise provided for in the agreement)

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 7/9 2. Ratio of factoring financing amount to the amount of ceded claim (less the amount provided to the client after settlement of liabilities under the ceded claim) Up to 85% of the invoice amount 3. Annual interest rate From 12% 4. Commission for payment of total amount of factoring, lump sum (non-recourse) Up to 1.5% of the invoice amount 5. Service fee, including: 5.1. Commission for collection of accounts receivable Up to 0.5% of the invoice amount, minimum AMD 20,000 5.2. Commission for review/handling of invoice AMD 5,000 6. Term of financing (maximum time span between provision of financing and settlement of liabilities under the ceded claim) Up to 180 days 7. Collateral Pledge, warranty, guarantee or without additional security 8. Client s account with Ameriabank and factoring amount turnover through it Required 9. Business history of the client At least 1 year of operation after getting registered at the State Register of the RA 10. Payment against the ceded claim Non-cash payment, deferred payments permitted

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 8/9 11. Debtor s late payment fee 0.25% *Including the commission of partner banks *When approved, the fee for restructuring is to be withheld from the Client's or Debtor's accounts with the Bank based on the conclusion/analysis conducted by the Bank's corresponding unit pursuant to the restructuring application (for the purpose of the given tariff no changes in the terms of signed application for cession of monetary claim shall be deemed as restructuring, unless otherwise provided for in the resolution of the Bank's authorized body). 4. TERMS OF IMPORT # Service Terms and Conditions 1. Application fee (chargeable only if the application is approved) AMD 30,000 Fee for restructuring of terms* 1.1. AMD 10,000 (except as otherwise provided for in the agreement) 2. Commission for payment of total amount of factoring, lump sum (non-recourse) Up to 1.5% of the invoice amount 3. Service fee, including: 3.1. Commission for collection of accounts receivable Up to 0.5% of the invoice amount, minimum AMD 20,000 3.2. Commission for review/handling of invoice AMD 5,000 5. Term of financing (maximum time span between provision of financing and settlement of liabilities under the ceded claim) Up to 180 days 6. Fee for financial advisory services Negotiable

AMERIABANK CJSC 11CB.9 SM 72-09-01 Page 9/9 7. Collateral Pledge, warranty, guarantee or without additional security 8. Debtor s account with Ameriabank Required 9. Business history of the Debtor At least 1 year of operation after getting registered at the State Register of the RA *When approved, the fee for restructuring is to be withheld from the Client's or Debtor's accounts with the Bank based on the conclusion/analysis conducted by the Bank's corresponding unit pursuant to the restructuring application (for the purpose of the given tariff no changes in the terms of signed application for cession of monetary claim shall be deemed as restructuring, unless otherwise provided for in the resolution of the Bank's authorized body).