ARTICLE 1: - emits - ESA

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ESA/REG/001, rev.2 Annex II, rev.1 Page 8 ARTICLE 2.4.4: Territory on which the work is carried out The company will be requested to provide evidence where the work is actually performed. Such evidence may vary depending on whether the review relates to the determining the nationality of the company as a whole, or whether it concerns a review on specific work packages. The audit evidence requested by the ESA auditor will be tailored to the scope of the audit, but could include elements such as corporate income taxes, and/or social security contribution related payments. In the case the scope of the audit would be a review on the location of where specific work packages are effectively performed, proof from the company’s accounting records could be requested. In the case where the legal entity’s cost structure is heavily burdened by costs / charges originating from related companies located in other countries, evidence may be requested on the content / purpose of such costs / charges. Further reviews may be performed on the basis of the additional criteria set in specific cases, as per Art. 1. ARTICLE 3: AUDIT PROCESS The audit process related to the determination of the nationality of companies will be as follows: Upon approval of the audit plan by the Director of Resources Management and Industrial Matters, the company concerned will be informed by letter that the Agency wishes to conduct a nationality audit of the company and/or of certain work share contracted to the company. The notification will recall the criteria against which the nationality will be judged, including additional evaluation elements (if needed), and will formalise the written information requested from the company. Upon receipt of the information / documentation, ESA will inform the company if an on-site audit review is necessary. If such on-site audit review is considered required, therefore, interviews will be conducted with the appropriate management levels, such being arranged in close coordination with the company concerned. Upon careful considerations of all relevant elements ESA will make its recommendation on the nationality(ies) to be considered for ESA industrial return purposes and on the relevant split and will substantiate its findings in a draft audit report. The draft audit report will indicate the applicable date of its findings on the ESA industrial return statistics, and where relevant shall define the date for the retroactive implementation on ESA’s industrial return statistics.
ESA/REG/001, rev.2 Annex II,rev.1 Page 9 The audited company concerned will be requested to provide comments to the draft audit report within a period of 4 weeks after its release. Based on its initial findings and the comments provided by audited company, ESA will finalise its report and implement follow-up actions where relevant. In case the nationality of the company and/or the nationality aspects related to specific work packages and/or cost elements of ESA contracts awarded are not changed the ESA industrial return statistics will not be changed and the relevant delegation(s) will be informed accordingly. In case the nationality of the company and/or the nationality aspects related to specific work packages and/or cost elements of ESA contracts awarded are changed, the company and the relevant delegation(s) will be informed accordingly prior to implementing the changes in the ESA industrial return statistics. ESA will furthermore inform the company and the relevant delegation(s) of the possibility to appeal against the decision within one month of the notification by ESA of the decision to the firm. Such an appeal will be addressed to the IPC Chairman, copy to the Head of the Procurement Department. In case no appeal is presented, the decision will be implemented at the end of the notification period. In case an appeal is presented, the decision is deferred until the IPC, acting under the authority delegated to it by council, has pronounced its final decision. ARTICLE 4: ENTRY INTO FORCE The implementing instruction will enter into force on the date of its issuance for a period of 3 years. At the end of the 3 year period the audit process will be re-evaluated by the IPC and based on its findings the Executive will extend the implementing instruction and/or will amend it.
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ARTICLE 1: - emits - ESA

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