Summary Special-Purpose Project Financial Statements
Joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
As at 31 December 2018 andfor the period from the Loan Agreement effectiveness
to 31 December2018
Together with Independent Auditors' Report


Contents
Independent Auditors' Report
Summary Special-Purpose Project Financial Statements
Sum m ary  of  Funds  received ceived-- ........ -. --- .-------------------......... -.-............-. -1
Sum m ary  of E xpenditures  .......e...n.. ........ ............ ............... ................................. .....  --2
Statement of Designated Account ount -3_ ----                      . . -                 3
Summary of Statement of Expenditures (SOEs) OE....s...-.-.-.4...  _.__ .-...-. .. ......  4
Notes to the Summary Special-Purpose Project Financial Statementst.5 --.---.-..............  5
Supplemental Information  on  Sub-projects b-p-      .................................. ._ ..........  ..7


Ernst & Young Audit Services LLC  TOB <<EpHCT eHA qHr
19A Khreshchatyk Street  AygHTOpcbKi nocnyrm>>
EY               Kyiv, 01001, Ukraine  syn. XpetwaTHK, 19A
Tel: +380 (44) 490 3000  KM(B, 01001, YKpaTHa
Building a better  Fax: +380 (44) 490 3030  Ten.: +380 (44) 490 3000
workinq world    www.ey.com/ua        ODaKc: +380 (44) 490 3030
Report of the independent auditor on the summary special-purpose project
financial statements
To the Board of Directors of Joint Stock Company "The State Export-Import Bank of Ukraine"
Opinion
The summary special-purpose project financial statements of the Access to Long Term
Finance Project ("ALTFP") administered by Joint Stock Company "The State Export-import
Bank of Ukraine" (the "Bank"), financed under the International Bank for Reconstruction and
Development (the "IBRD") Loan Agreement N28727-UA (the "Loan Agreement"), which
comprise the statement of designated account, the summary of funds received, the summary
of expenditures, and the summary of statement of expenditures (SOEs) for the period from
the Loan Agreement effectiveness to 31 December 2018, and related notes (the "summary
special-purpose project financial statements"), are derived from the audited special-purpose
project financial statements of ALTFP for the period from the Loan Agreement effectiveness
to 31 December 2018.
In our opinion, the accompanying summary special-purpose project financial statements are
consistent, in all material respects, with the audited special-purpose project financial
statements, in accordance with the financial reporting provisions of the "Guidelines: Annual
Financial Reporting and Auditing for World Bank-Financed Activities" issued by the World
Bank and dated 30 June 2003 ("the World Bank's guidelines").
Summary special-purpose project financial statements
The summary financial special-purpose project statements do not contain all the disclosures
required by financial reporting provisions of the World Bank's guidelines. Reading the
summary special-purpose project financial statements and the auditor's report thereon,
therefore, is not a substitute for reading the audited financial statements and the auditor's
report thereon.
The audited special-purpose project financial statements and our report thereon
We expressed an unmodified audit opinion on the audited special-purpose project financial
statements of ALTFP in our report dated 28 May 2019. That report also includes An
Emphasis of matter - basis of accounting and restriction on distribution and use section that
draws attention to Note 2 to the audited special-purpose project financial statements. Note 2
to the audited special-purpose project financial statements describes the basis of accounting
used in preparation of the special-purpose project financial statements. The special-purpose
project financial statements were prepared to assist the Bank in complying with the financial
reporting provisions of the World Bank's guidelines. As a result, the special-purpose project
financial statements may not be suitable for another purpose. Accordingly, we draw attention
(i)
9      A member firm of Ernst & Young Global Limitedf


EY
Building a better
working world
to Note 2 to the summary special-purpose project financial statements, which reproduces
Note 2 to the audited special-purpose project financial statements and describes the basis of
accounting used in the audited special-purpose project financial statements. As a result, the
summary special-purpose project financial statements may not be suitable for another
purpose. Our auditors' report on the special-purpose project financial statements dated
28 May 2019 was intended solely for the Bank and the IBRD and should not be distributed to
or used by parties other than the Bank or the IBRD. Accordingly, our auditors' report on these
summary special-purpose project financial statements is also intended solely for use of those
same parties and should not be distributed to or used by parties other than these specified
parties.
Management's responsibility for the summary special-purpose project financial statements
Management is responsible for the preparation of the special-purpose project financial
statements in accordance with the financial reporting provisions of the World Bank's
guidelines referred to above.
Auditor's Responsibility
Our responsibility is to express an opinion on whether the summary special-purpose project
financial statements of ALTFP are consistent, in all material respects, with the audited
special-purpose project financial statements of ALTFP based on our procedures, which were
conducted in accordance with International Standard on Auditing (ISA) 810 (Revised),
Engagements to Report on Summary Financial Statements.
Yulia St  nska
Partner
For and on behalf of Ernst & Young Audit services LLC
Kyiv, Ukraine
28 May 2019
Ernst & Young Audit Services LLC is included
in the Register of auditors and audit firms,
registration number: 3516.
A member firm of Ernst & Young Global Limited


Joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
Summary Special-Purpose Project Financial Statements
Summary of Funds Received
For the period from the Loan Agreement effectiveness to 31 December 2018
(in US dollars)
For the period from the Loan
Agreement effectiveness to
31 December 2018
FINANCING RECEIVED:
JBRD financing:
Designated Account payments                                                        31,286,747
Front end fee (Note 3)                                                               375,000
Total IBRD financing                                                                 31,661,747
Signed and authorized for release on behalf of the Board
Chairman of the Board                                               Oleksandr Hrytsenko
The accompanyin notes are an integral part of these summag special-purpose projectfinaneial statements
1


Joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
Summary Special-Purpose Project Financial Statements
Summary of Expenditures
for the period from the Loan Agreement effectiveness to 31 December 2018
(in US dollars)
For the period from the Loan
Agreement effectiveness to
31 December 2018
Category 1:
Sub-loans to:
JSC "Ukreximbank"                                                                    16,127,636
Sub-loan 1                                                                          5,893,690
Sub-loan 2                                                                          6,980,569
Sub-loan 3                                                                          1,095,264
Sub-loan 4                                                                            403,664
Sub-loan 5                                                                            103,959
Sub-loan 6                                                                             54,966
Sub-loan 7                                                                            307,563
Sub-loan 8                                                                             85,016
Sub-loan 9                                                                            218,221
Sub-loan 10                                                                           829,560
Sub-loan 11                                                                            55,164
Sub-loan 12                                                                           100,000
Participating Financial Institution 1                                                2,000,000
Sub-loan 13                                                                          2,000,000
Total sub-loans                                                                      18,127,636
Category 2:
Front end Fee (Note 3)                                                                  375,000
Total Project Expenditures                                                            18,502,636
The aecompanying no/es are an integral part of these summay speia/-purpose project financial statements
2


Joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
Summary Special-Purpose Project Financial Statements
Statement of Designated Account
for the period from the Loan Agreement effectiveness to 31 December 2018
(in US dollars)
Account name             Ukreximbank World Bank account
Related loan              8727-UA
Currency                 US dollars
Balance as at 12 June 2018 - principal
Balance as at 12 June 2018 - interest
Add:
Advance payment                                                31,286,747
IBRD replenishments
Total interest earnings                                                 -
31,286,747
Deduct:
Sub-loans disbursed                                           (18,127,636)
Total interest accumulated
Bank commissions
(18,127,636)
Balance as at 31 December 2018 - principal                                             13,159,111
Balance as at 31 December 2018 - interest
The accompanying notes are an integral part of these summag special-purpose projectfinancia/statements
3


' г'^
�
,-.�
С   Q   С
О   О   О
и   и   и
�   �   �
'�   'О   '�
�.
сп   м    �п
�    �
�и   �и   �й
N    N    N
о                          Q    д    д
,�            �,           о    о    о
.С            о            о    о    о
и             �
и             с�           �    �    �
�             �'           N    N    ш
д                                                        ,�
� � � �                                    �
�            й    й    й                   �
Ьд           -д   'д   'д
ч
�   ' у          •ty   С   .b                  �
w   С�           са    м   м                   ti
о            о     о   о                   '�
v   '�                     '�                  �
и            ш     ш   ш                   �
�   С            С     С   С
о   'д           'С    'О   'О                 �
Стч   '�i        'G    'G   '�i                jy
�;
о
�          I    О          О     1�   О     [ �          �
О               О          О     �t   N     V•           �
v
U               О          О     О    N     N            '�
�               .-и-i      N     ы    N     М            �
"�                                                       �
Сб                                                       �
�й                                                       �
�                                                        �
А                                                        �
�                                                            �
р             о      1          1     1   1     о
N             °п_                               о            �
:-�   с�     �л                                и            �.
�             r                                 t�           �
мi                                м            �
�                                                           �
й
ел
�                   �     �                                                     �
д                                                            �
�                                                            �
М                                                            �
^�         О             1     1         о     � о        �            �
.�
�          и     н                       °о    м    й     а�Oо         �
�                             О     О    N     N            �У
W          4J    у                       N     `""'   N   '"i          о
�
'�''    и   • U   (j                                                  �
�       �   �                                                         Н
с�
Г�       �   у
�
О       ,.,   и   ++
`�   �.,"                                          оо
я.      и     �   у   �                                    ,�
�        ; с�   �   �+'   .�                                г°v
�       й      �   а�                                      +�
�        �      ;,б   �   �   оо   оо    оо    оо   �       у
��+
Аа  U Lti'•    у     �1   �   �   N     N     �    �       д
�С  ш[i.�      д,, Q�     �   а   а     а     �    ш р й
v� �            �С    ,�„   w   ��,-,   �,   ги   О   Q о v
� v'о           w о         �   �       ° v       v о� А
о�          �           �м
v  � �'        +-'  а      А              °
� fi,  �        �  *''                  о   v
�� �  �         �  �                    �   �
и
v
�
� � �          � w         о           о �
U о"            w� ч        °           г г� г а v
�1 сл        �' v ~      �к          ^r�C   ^r�C   �r�C   у' �  �
(о   �  �       с�  �".D    "           W      W      W      W ,°  �
[i     г�.    [�.    [�.
� � �          � ��        �           Н      Н      Н      Н « �дΡp
•�   й                                  �      �      �      � I� 6
�  �'  д
�, �С й         и w ��-


joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
Summary Special-Purpose Project Financial Statements
Notes to the Summary Special-Purpose Project Financial Statements
(in US dollai-r unlesi- olbenvise illdicaled)
1. General Information
The Access to Long Term Finance Project (further referred as the "ALTF" or the "Project") is administered by the State
Export-Import Bank of Ukraine (the "Borrower", "Ukreximbank" or the "Bank") under a Loan Agreement with the
International Bank for Reconstiuction and Development (the "IBRD"). The amount of the Loan Agreement #8727-UA
dated 26 June 2017 (the "Loan Agreement") is USD 150,000,000. The Loan Agreement became effective on 12 June 2018
(the Loan Agreement effectiveness).
The objective of the Project is to improve access to long term finance for export oriented small and medium enterprises.
2. Accounting Policies
Basis of preparation
The ALTF summary special-purpose project financial statements have been prepared in accordance with the "Guidelines:
Annual Financial Reporting and Auditing for World Bank-Financed Activities" issued by the World Bank and dated 30
June 2003.
The ALTF special-purpose project financial statements have been prepared on a cash basis in respect of loan funds
received from the IBRD and issued loans to selected beneficiary enterprises.
Revenue and expenditures of the ALTF are accounted for by the Bank on an accrual basis in its separate financial
statements, such incomes and expenditures are not recognised in these ALTF special-purpose project financial statements.
To comply with the requirements of the "Guidelines: Annual Financial Reporting and Auditing for World Bank-Financed
Activities" issued by the World Bank, the following specific schedules have been included as part of these ALTF summary
special-purpose project financial statements:
"     Summary of Funds received for the period from the Loan Agreement effectiveness to 31 December 2018;
"     Summ-ary of Expenditures for the period from the Loan Agreement effectiveness to 31 December 2018;
"     Statement of Designated Account for the period from the Loan Agreement effectiveness to 31 December 2018;
"     Summary of Statement of Expenditures for the period from the Loan Agreement effectiveness to 31 December
2018.
In addition, with respect to Statement of Expenditures ("SOEs") for the period from the Loan Agreement effectiveness
to 31 December 2018, adequate supporting documentation has been maintained to support claims to the IBRD for
replenishments of expenditures incurred. Expenditures claimed for replenishment under the SOE procedure were eligible
for financing under the Loan Agreement #8727-UA. Special-purpose financial statements were prepared for the period
from the Loan Agreement effectiveness to 31 December 2018.
These summary special-purpose financial statements were prepared by the Bank in order to comply with the World Bank
Policy on Access to Information dated 1 July 2010, General Conditions for Loans dated 31 July 2010 and the Loan
Agreement. According to the abovementioned documents, these summary special-purpose project financial statements
shall be made publicly available in a timely fashion and in a manner acceptable to the IBRD and which complies with
prevailing Ukrainian banking laws and regulations. Therefore, these summary special-purpose project financial statements
do not contain information which is not allowed to be disclosed according to the Ukrainian banking laws and regulations.
Reporting currency
These summary special-purpose project financial statements are presented in US dollars ("US dollars") unless otherwise
indicated.
5


Joint Stock Company "The State Export-Import Bank of Ukraine"
Access to Long Term Finance Project
Summary Special-Purpose Project Financial Statements
Notes to the Summary Special-Purpose Project Financial Statements
(in US dollars unless otherwise indicated)
3. IBRD Financing
International Bank for Reconstruction and Development financing is provided through Loan Agreement #8727-UA dated
26 June 2017 between the IBRD, as the Lender, and Ukreximbank, as the Borrower. The obligations of the Borrower
according to the Loan Agreement are guaranteed by the Ukrainian Government.
The Borrower paid to the IBRD a front end fee in the amount equal to 0.25% of the amount of the loan. On the date of
the Loan Agreement becoming effective the IBRD, on behalf of the Borrower, withdrew from the loan account and paid
to itself the front end fee of USD 375,000 not using Designated Account.
According to the Loan Agreement, the interest rate is calculated as the Reference Rate for the Loan Currency plus the
Variable Spread. The interest is paid on 15 March and 15 September each year. The principal is to be paid by installments
semi-annually on 15 March and 15 September beginning on 15 March 2022 through 15 March 2052. The closing date of
the ALTF is 31 March 2022. The closing date is the date specified in the Loan Agreement, after which the IBRD may, by
notice to the Borrower, terminate the right to make withdrawals.
The Project consists of the following:
Part A. Credit facility to provide financing to export oriented SMEs;
(i)     Ukreximbank on-lending through Participating Financial Institutions (the "PFI").
The establishment and operation of a credit facility within Ukreximbank for the provision of financing (through Subsidiary
Financing Agreements) to selected PFIs to provide financing (through Sub-financing) to private export oriented SMEs to
finance the cost of carrying out Sub-projects.
(ii)    Ukreximbank direct lending as PFI.
The establishment and operation of a credit facility within Ukreximbank for the provision of Sub-loans to private export
oriented SMEs to finance the cost of carrying out Sub-projects.
The table below sets forth the categories of items to be financed out of the proceeds of the loan:
Category                    Description of Category                         Part of the Project
(1)       Sub-Loans                                                           Part A
(2)       Front end Fee
Details of the IBRD financing as at 31 December 2018 are as below:
Total line of credit  Amounts disbursed    Amounts undisbursed
Sub-Loans                                    149,625,000           18,127,636             131,497,364
Front end Fee                                   375,000               375,000
Balance of Designated Account                         -             13,159,111            (13,159,111)
Total                                        150,000,000            31,661,747            118,338,253
4. Reconciliation of Amounts Shown as Received from the IBRD to Actual Expenditures Incurred
The supporting schedule to the reconciliation of amounts shown as received from the IBRD to actual expenditures of the
ALTF as at 31 December 2018 is as follows:
Category 1     Category 2     Designated        Total
Account
Accounted according to the IBRD data             16,286,747        375,000     15,000,000    31,661,747
According to the Bank data                       18,127,636         375,000    13,159,111    31,661,747
Difference*                                       1,840,889              -     (840,889)
*   The proceeds of the loan were used by Ukreximbank for financing under Category 1. The stterment of expenditures for USD 1,840,899 was scnt
to IBRD on 30 january 2019. The 1BRD transferred the proceeds of the Loan to the Designated Account in 2019.
6


•   в
У                                                                                                                               �
Г                           1       ,1      1       1       _       1        '�     1       1
�         ^.Г  �       ^гС`.      ^r     Г       Г       Г       r       ^Г      г�`.     г�'.,   r      r        r
r            Р          .J     �       А       А       J-7     '�      Р        .�      Р      А        �
аа        Е �          Е          Е      Е       Е       �       Е       Е       Е        Е       Е      Е        Е
Е         � с^         7          r      �       i       r       7       J       i        7.      7      7        i
са        � и._        �ч`'.      i'.    н       ?'.     ч`'.    й               С'.      ь`'.    н      ь`',     s''.
^�        .С   Г       .1         1      1       1       1       1       1       .1       .1      ,1     '�       1
'V        r    �       �          �      �       �       �       �       �       �        �       �      �        �
Г.
�              _       �          'l.    '1.     '1.     'l.     'l.     �       'l.      �       :Г.    Т        J:
_                              _                                "'�    _"i      1
U  �
О  уА          .,      ..         ..,    :.7     ._.     ..      ...     ...     �.       v       ..     ..       �..
О  �
W   V
N
и
�
у7             и       о          о      и       о       о       о       и       и        о       о      a        о
��             и       и          и      и       и       и       и       и       и        и       и      и        и
�•             й       й          i�     й       й       й       й       й       й        i�      й      й        й
0. о           �       r          r      r.      r       �ч      r       �       �        п       гs     т        �г
w Р.           G       С.         С-     С       G       G       �       G       С.       `L      С.     G        G
О
F           г       �3         r      г3      г       Гг'.,   г       г       г�       г3      Г      гу       н
��             у       н          уи,    уи,     уи.,    уи,     ьи.,    ьи.,    н        н       ьи,    ьи.,     н
и
О              и       и          о      о       и       и       о       ai      и        и       и      и        и
�   �          �       �          �      �       �       �       �       �       �        �       �               �
О .            С       �          �      �       �       �       �       �       �        С       �      �        �
� 3            .,      v          .,     „       :�      .,      .,      .,      .,       с�      v      v        �;
v
�
� v
и �
а р
v к
О а а1         ai      ëi         :i     й       й       й       ;i      c:i     ^i       v       а`i    a.i      й
0. V �         �"      i"         }�     i"      i'      i'      i"      �"      �-'      i'      �'     �-'      i'
�р      у  �  U
.-�     ь,  к
N       U �3
н
v
�СΡ
Я                      С                                   С                     '�
�                      fj                                                        С
U                                                          ycJ,                  С
�                      �      СА                 Z,        и             СА      СА                                       СА
Г�                                                                             С.     С   �       �'     .       �'   .�А        С       �       и        и       и      �'       �
Н          �           �      �  �'       ^J     С       ^J   н  и       U       �       �        �       �      .�       U
�      ..                                               С
р          •�          С      С.�         �С     tA      �С   о.С-       G       р       coi      й       _й     �С       �
а.+        �           С      �  С        '�     С       'О   С  �       .О      С       �+       k       �А.    '�       , J
�                      ' и    с3  �       �      С       С    С и        С       С       `�       �       �      о        С
,а                        'G      -    �          �       �                               L',      �
L'.                    '°     ^                  �
�                      °                                      °                  й
•�                     �'                                     с.                 Г.
и
�
W                                         G�     7       7      G�       �:      м,      �^.              О      �        <7.      V'
G        G�        �      �:      �:     и        �.^.    `.               Г1      �.     �v^      О        м
W        д   С         о       `.         и      Г1      `.    с�        с�      и       о        Гi      и               о       �п
С          �   р       ^             м    -"     �n      м."             v       г�      �л       ос      с�     �л       о      t�
с            �     �      �       �     ,-.       и       м       х        c�i     �      и        �       •-ry-
N          �д
�          v   �       Гf           �л    �^     .•                                                                 оо
�                                                                                                        н
v          � й
н          F .:�.
�i         д  0.
�
�                      ^            и     с�     �       �     �         �;      м,      �                О      и        С   t�
w           О           д'     �:             �:              �:      `.               !�1     �:     7        О   N
�          о й         �            �     и      гi      .�    г�        �       и       с        Гi      и      r        о   n
v                    �^     �-"    и                       �       r       �п       ос      с�     �        с
�          � О         с           �      сс     с�      о     с�7       и       с       х                Г1     м        сч   �
�                      G           х      С�.    G       �     �:                м                (Ч      х      �--�     м    рр
�                                        о  ?.       c�f         .^     .;     ,-.                                                                           �
�и        �                             w          �  �
�
�            �                          О
�'                         r                                                                                   �,
сд                         ш
�       й                          °ч
�     и   �                        �                                                                                   '�  F
и           й                                      _             _            _      _      �
�     �   �                 и    w           •о          �       �          �      �   с      с      с      �?   с      с  � '�     �      w
�                 +,   bA                    _   �            �  _
U    С,"          ip"           n             �  '°     �   �             �      �      �   �             �   н  �  �      са  �  r
�         �   [Li                                р         _г:      _�      _.-  �      _G   � .�         � .�   С- �       0..           С. �...  �..     У  .
о          �'J                 �    и           °         F�    ��  =' л r� с С �'7  Г'�  с�  с} С'�  С С  с Е'� �
U               � О   С          и         i7  :   й � v       � т�          С"  � �'  ��'  й н'а  г и  �'  у•У�  � i Fi        �
а          и v                 аа    �          w            й      :      �          W     "     W      и        �" Е�  _ а      й          й"
�        '�                    А.    �          °         с�  с� с4.     С         С.      с`'                    , с•  С��  А     А   °
сд                  1     ц          О         �   С    ц    С�       С:i     с`i   С   �   ;i   С   Ч`�   �       ci      ���       �   н   С    ;
F-i         . и   �             �     �                    ..   и    ,,   и.^     :'   "`•      r�   г�  �   r,.    и   С   �   С   �   � v  ..    и   с   и' V
l'"'-i     L.,'                �     �+ч        R.            с�      ci  у  2  � ..с '-       s    ..С  '  .t  �  г7   �  .t   `�  .�       �  гs  �  с`1   у
о          � и                 и                          ��  ��-'        �                    �    �   �     �      :      й � с   s   � w
*�         �                     �          �             й       �   �   С                о    7      �          й       а     °.     :.     �      �   v
дч  U                          �н    Ш                        С         7       7       ..�i   .°i'   �       �      С      �        � 0.�            7       7
W • °' [г'      �-' �           о     �          А             �         �       �                         �   �  J      �                                     �  v
° � о.�              �     �                                                                        �r         Е
°�' р-,  и �'-�  �             о     �                                                                                   v
�
�         а�  О   �'�          с�б   aui                                                                      ��         г�°
с/�        и  >а ' �  • й                                                                                                 ¢
.    и         � �   и              �     о                                                                                   С
'г"ч       �   й   Д+ • й       ь'�   а+                                                                                  О
Е-� w о и  �                    w     �                                                                                   а
.    � l           s-   �+ �        1--1   �                                                                                  v
�-i                                                                                                            �
к         Q�J  �   Г-�   �,    +�+    �                                                                                  р
Д' Н               �'    о,    S'.    'b                                                                                 �:
/    р ьА � й  �j             S     �      �         �о                                                                       о о
U О и               v�          _у     •,��      �,                                                                       •v  v
)              �1 и .�              �                                                                  _      ,_              а
.�'                    v               С         F                                                                    ^i   �.   д
и о                   о        Д.     �         й          �      �,i   м.    �      и     `     r       х     �   ,-   �   s Е
О             �    О�          о      ' I7-r                и        и   й    и      и      й      й      й   й    й   й   i�   й   и
о        о      о      о      о      о      о      о   о   о   о   о   о   и
1   �`�п'  �� ы��                   и      �                     С        С     С     С     С     С          С     С   с    С   с   °   С   ° А
J    �ч   V        '-'  'J                 О                     G        L       С.      С       С       С.      G       G   G   G   G   G   С'   к.-ч
•    с�  � о                           �,.а                  а        а    а     а     а     а     а                  а    а   а    а   а   а     м
��ti и Z�                       И      С                     С        °     °     �     С     �       °               С    С   С    °   С   С   ° о
�                                          ,-,                   1        1    f     1     r     �:    �:                 r    1   r    r   s   �,   Е-�