3. METRO Cash & Carry Russia MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Key facts: Operative: Sales 2009, EUR Employees Stores 52 13.000 2.6 bn 2001

4. Content MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Implementation of e-invoice 1 Benefits of e-invoice 2 E-invoice as part of EDI 3 4 Summary

5. 1-3 thousand hectares of forest is cut each year to produce paper for VAT invoices MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010

7. Comparison of e-invoice and paper process MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 ERP system Invoice Documents receiving EDI invoice EDI provider ERP system EDI invoice ERP system ERP system Retail company Supplier Invoice control Paper Process Retail company Supplier EDI Process

8. Benefits of e-invoice MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Paper invoice E-invoice Document delivery - + Lost paper invoices - ++ Invoice entry - ++ Invoice check and approval - + Time for invoice processing - ++ Invoice storage - ++ Master data quality - ++ Investment + -

9. Cost comparison for invoice processing MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010

12. Content MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Implementation of e-invoice 1 Benefits of e-invoice 2 E-invoice as part of EDI 3 4 Summary

13. EDI is a standard of electronic message exchange between supplier and retailer MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 ORDERS – Electronic order RECADV – Confirmation of delivery DESADV – Dispatch advice INVOIC – E-invoice * Together with paper 90% 30% 2%* 30% EDI Provider

14. Content MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Implementation of e-invoice 1 Benefits of e-invoice 2 E-invoice as part of EDI 3 4 Summary

15. Country rollout of EDI Invoice MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 RU TR PL DE HU FR PT ES BE UA Germany Live 01/1989 France Live 12/2005 Belgium Live 12/2005 Hungary Live 10/2007 Russia Live 07/2009 Portugal Test 01/2008 Live 02/2010 Spain Test 11/2008 Live 01/2010 Turkey in progress Poland in progress

17. EDI process together with paper MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Paper invoice Supplier Retail chain Invoice payment Input of total data Goods receiving data Store EDI invoice Paper invoice Reconciliation of EDI and paper invoice Archive

18. Legislation is still an open issue MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 From legislation point of view E-invoice = Paper invoice Make amendments to article 169 of Tax code Make amendments to accounting law

20. E-invoice format should be EDI compatible to be integrated in EDI process MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 ORDERS – Electronic order DESADV – Dispatch advice RECADV – Confirmation of delivery INVOIC – E-invoice

21. Content MADE TO TRADE. Mikhail Sklyarov: June 2010 | © METRO AG 2010 Implementation of e-invoice 1 Benefits of e-invoice 2 E-invoice as part of EDI 3 4 Summary