ARTICLE 1: - emits - ESA

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ESA/REG/001, rev.2 Annex I,rev.1 Page 10 ANNEX A EXAMPLE DOCUMENTATION TO BE PROVIDED FOR ESA AUDITS Examples of documentation to be provided for Rate Audits 1 GENERAL FINANCIAL AND ORGANISATIONAL DOCUMENTATION 1.1. Published Statutory Accounts / Audited Financial Statements . 1.2. Detailed Profit & Loss accounts. 1.3. Reconciliation of Profit & Loss accounts to the Total Cost Base claimed through the rates and – where relevant - to the total materials and total services base for material and subcontractor overhead calculations. 1.4. Organisation chart. 2 DETAILED RATE PROPOSAL DOCUMENTATION 2.1. The company’s own proposed rate calculation model for the relevant reference years. 2.1.1. Explanation of the year-by-year rate variations quoting, inter alia, the impact of inflation, average salary increases, investments, changes in productivity and business volume variations. 2.1.2. Cost centre list, by legal entity, if relevant, and by cost centre type (direct/indirect / partly direct/partly indirect). The list should indicate the allocation of cost centres to the various rates (G&A, handling of materials and subcontractors or other allocated costs). 2.1.3. For each direct cost centre: direct salary, social and pension charges (e.g. Senior Engineers, Engineers, Junior Engineers), other allocations from overheads, headcount expressed in full time equivalent (FTE) and the actual/forecast sellable hours versus available hours i.e. productive time (standard hours contracted/head e.g. 52 weeks at 40 hrs/week, less holidays, sickness, training, etc.),and treatment of overtime. 2.1.4. For each indirect cost centre: salary, social & pension charges by function e.g. CEO, Finance, HR, etc, or other allocated costs. 2.1.5. Facility rates: value, content (e.g. manpower / depreciation / utilities) and allocation mechanism / rates. 2.1.6. G&A: value, content (e.g. G&A cost centres) and allocation mechanism if not already explicitly covered in point 2.1.4.
ESA/REG/001, rev.2 Annex I,rev.1 Page 11 2.1.7. R&D: value, content (e.g. list of projects) and allocation mechanisms broken down into own-funded R&D, own-funded and co-funded product development. 2.1.8. Material and sub-contractor overhead: value, content (e.g. dedicated cost centres), allocation mechanisms, including the methodology for possible intra-company (multinationals / subsidiaries & legal entities) work allocation (arm’s length principle applied). 2.1.9. Corporate or Head Office charges: value, content (e.g. nature of charges) and allocation mechanism if not already explicitly covered in 2.1.4. 2.1.10. Interest charges / financial costs / leasing costs and their allocation mechanism if not already explicitly covered in 2.1.4. 2.1.11. Company investment / depreciation policies (both for financial and cost accounting, if different) and – where relevant – the accounting treatment of investments not owned by the company. 2.1.12. Company travel policy including rules for recording travel time in terms of sellable or non-sellable hours. 3 ESCALATION OF PROPOSED RATE 3.1. Latest Mid-Term Plan explaining the company’s future assumptions and estimations (e.g. macroeconomic and business outlook influencing future activity levels and staff evolution; if relevant, restructuring or rejuvenation costs; mergers & acquisitions; etc.). 3.2. Proposal for escalation of the company rates in the subsequent 3 years, and reconciliation to macroeconomic forecasts (i.e. inflation) and productivity improvements.
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ARTICLE 1: - emits - ESA

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