財務制度sky.01.project development management policy項目開發(fā)管理策略

1、項目開發(fā)管理策略Project Development Management Policy1Objectives/目的This policy is defined to standardize management of project development pros, define eachdepartments roles and responsibilities in project development, and reduce business risks.為了規(guī)范項目開發(fā)過程的管理，明確項目開發(fā)過程中職責要求，降低業(yè)務風險，特制定本制度。2Scopes/適用范圍This poli

2、cy is appd to project development pros of business regions under Sky Solar Holding.本策略適用于天華陽光控股下屬各業(yè)務大區(qū)項目開發(fā)過程。3Business Procedure/業(yè)務流程The project development management procedure is as following chart:項目開發(fā)管理流程如下圖所示：流程名稱Policy Name項目開發(fā)管理策略Project Development Management Policy文件Doc NoSKY.01.01版本Ver1.0生

3、效日期Effective Date2012-07-01流程責任人Policy Owner流程批準人Approved By4Management Pros of Entry New Market Stage/進入新市場階段管理流程There are a lot unknown i accuray clarify unknown ibusiness operation.es and risks in new market. So it is most important to quickly andes for project development and EPC to reduce uncer

4、tay about our和風險。因此最為重要的是快速準確地澄清項目開發(fā)和 EPC 相在一個新的市場中存在大量未知關的未知問題，從而降低業(yè)務運營的不確定性。1)Market Research and Development Procedure Confirmation/市場和開發(fā)步驟確定When the business development team just entry a new market, there are a lot of information areunknown for the business region to understand wholcture of pro

5、ject development, financing andEPC operation. But the business region still can go to the market to start project development work in order to get direct information and material via project development operation handled by us. Andduring this period, the business region must collect and clarify the

6、project development and EPCrelated information, including policies and procedures, finanl information, Tax policy,ersupply market soperationus and cost/price, legal information, in order to reduce uncertay of business當業(yè)務開發(fā)團隊剛剛進入一個新的市場，對于他們來說會有大量情況是不清晰的，以至于無法理解項目開發(fā)、融資和 EPC 運營的全部情況。但是業(yè)務大區(qū)還是可以進入市場開始嘗試項

7、目開發(fā)工作，以通過自己管理的項目開發(fā)工作得到直接的第信息和資料。在這個期間，業(yè)務大區(qū)需要收集并澄清項目開發(fā)和EPC 業(yè)務相關的信息(包括政策和流程、財務信息、稅務政策、能源供應市場情況和成本/價格，法律信息等)從而降低業(yè)務運營的不確定性。In 6 months after the business region entry a new market or before major investment/payment forthe market, the business region need submit a marketysis report including:在業(yè)務大區(qū)進入新市場后

8、6 個月內或者在這個市場進行投資或者款項支付之前，業(yè)務大區(qū)需要正式提交一個市場分析，并包含以下信息：ysis and our business related policy業(yè)務相關的政策介紹Market overall市場整體分析和roductionlEconomicysis withed cost estimation breakdown for project development and EPClas reference the cost estimation validation. These cost estimation need some supporting material

9、 as reference to prove the accuracy.經濟可行性分析，并附帶詳細的項目開發(fā)和 EPC 成本預估明細，以作為成本估算檢查的基準。這些成本估算需要支持性材料作為參考以證明其準確性。Project development procedure includinged task and licenses authorization list. And thelreport also need provide estimated period and risk/costysis for each task, and identifywhich permits are ke

10、ytones to identify project development sucs rate.項目開發(fā)步驟流程，需要列出詳細的任務和時間周期和成本/風險估算，并標示哪幾個 Major risks and action plan主要風險和對應方案計劃審批。同時針對每一個任務需要提供預估的將作為可用于識別項目開發(fā)成功率的關鍵里程碑。lThe marketysis report need be submitted to corporate top management, EPC managementdepartments and CIO department for review.該市場分析需要

11、提交給高管和CIO 部門審閱。2)Economicysis/經濟性分析Based on the marketysis result from regional team, the CIO department will useernalresource or 3rd party independent firm/agency to make market legal and finanl due diligence inorder to collect the accurate and completed market and finanl information like cost, tax

12、, legaloperation, accounting policy and etc. And the corporate EPC management departments need helpto confirm the EPC cost.基于大區(qū)團隊提交的市場分析結果，CIO 部門需要使用內部資源或者第獨立的事務所或來對新市場進行法律和財務盡職以得到準確完整的市場和財務信息如成本、稅務、法律、會計制EPC 管理部門需要協(xié)助確認EPC 成本。度等。Then the CIO department need prepare a finanl mto simulate the project

13、finanlperformance. The finanl mneed include the calculation rules based on local finanl/Taxoperation rules and key figures a FiT and etc. These key figurestracking.mption like average cost estimation, tax rate, bwill be baseline for future each project finanrental rate,performancel然后 CIO 部門需要準備一個財務模

14、型來模擬項目的財務績效。這個財務模型需要包含基于當?shù)刎攧?稅務運營規(guī)則的計算規(guī)則，以及關鍵參數(shù)數(shù)值的假設(如平均成本預估、稅率、利率和補貼電價等)。這些關鍵參數(shù)數(shù)值定義將作為未來每個項目財務績效的基準。5Project Development/項目開發(fā)1)Country Policy and Development Procedure Update/國家政策和開發(fā)步驟更新During project development execution, the business region need update country policy anddevelopment procedure cha

15、nges to corporate departments. The changes could be fromernment policy change在項目開發(fā)執(zhí)行過程et more accurate information during project execution. And:務大區(qū)需要向相關部門更新當?shù)貒蚁嚓P政策和開發(fā)流程的變化。這個變化可能是政策的修改或者是應為在開發(fā)過程中得到準確信息：l The major changes(like changes with development procedures or there are impacts to finanlmfore

16、cast) must be updated to corporate departments immediay變更(如開發(fā)流程變化，或財務模型需要調整)需要立即通知相關部門l The business region must provide regular country policy update to corporate departments byquarterly.業(yè)務大區(qū)需要每個季度向相關部門提交日常國家政策2)Finanl MUpdate/財務模型更新The corporate CIO department will check the development cost estim

17、ation provided by businessregion and EPC cost estimation validated by corporate EPC departments, and review the country policy and other market situation changes for eaarket. Then CIO department need validate theeaarket finanl mcalculation rules and related parameters figure amption to alignwith the

18、 market actual situation.CIO 部將檢查業(yè)務大區(qū)提交的開發(fā)成本估算，及由EPC 管理部門檢查過的EPC 成本估算，并審核各個市場國家政策和市場情況的變化。然后CIO 部需要檢查每個市場的財務模型計算規(guī)則和相關參數(shù)數(shù)值假設條件以適應市場的實際情況。And the finanl mneed be quarterly reviewed and updated to regional team and corporatedepartments. It will be also baseline of project budget approval.財務模型必須每個季度被重新審

19、核，并更新給大區(qū)團隊和基準。相關部門。這也將作為項目預算審批的3)Project Sourcing and Setup/項目尋找并立項Based on the business development strategy and plan, the business region will source suitableprojects or lands for project development and update overall sus to corporate departments.業(yè)務大區(qū)將基于業(yè)務開發(fā)策略和計劃尋找合適的項目或者土地作為項目開發(fā)的基礎，并總體狀態(tài)給部門。If t

20、here are any of the following scenarios happened, the business region must setup the project andupdate projectdepartments ced informationhe corporate project database in order to allow corporatenow about the projected sus:當有任何以下場景中的一種情況發(fā)生時，業(yè)務大區(qū)必須進行項目立項并在項目數(shù)據(jù)庫中進行更新項目的詳細信息，以讓相關部門可以了解項目的詳細狀態(tài)：l If there

21、 is major project payment requirement, the business region need provide setup projectand provide project code to finance department as payment reference如果有項目付款需求，業(yè)務大區(qū)必須進行項目立項，并提供項目編碼給財務部作為付款依據(jù)。l Primary development project/一級開發(fā)項目:üThere is major permit is approved有重要的被批準üThe project land i

22、s locked via agreement/pre-agreement with landlord項目已經通過和土地業(yè)主簽訂協(xié)議或者預協(xié)議的方式鎖定土地l Secondary development project/二級開發(fā)項目:üMOU or exclusive clause is signed with project seller已經和項目賣家簽訂諒解備忘錄或排他性協(xié)議4)Development Project Budget/項目開發(fā)預算After the project is setup, the business region need submit the projec

23、t budget to corporate financedepartment for approval. And during the project development period, the corporate financedepartment will work together with business region to control the project budget. Theedproject budget management pros is referred to “Project Budget Management Policy”.當項目立項以后，業(yè)務大區(qū)需要

24、提交項目預算給財務部審批。在項目開發(fā)期間，財務部將和業(yè)務大區(qū)一起控制項目預算。詳細的項目預算管理流程可參見項目預算管理策略。5)Project Development Plan/項目開發(fā)計劃And the business region also need submit schedule plan for the project development and regularlyupdate actual development sus in corporate project database. And the schedule plan need bereviewed and update

25、d by monthly.同時業(yè)務大區(qū)還需要在項目數(shù)據(jù)庫中提交項目開發(fā)的進度計劃，并定期更新實際開發(fā)狀態(tài)。進度計劃需要每個月進行審核和更新。6)Project Development/項目開發(fā)Theed project development management pros is referred to “SKY.01.02 - SecondaryDevelopment Project Management Policy” and “SKY.01.03 - Primary Development Management Policy”. And during the project develo

26、pment period, the business region need:詳細的項目開發(fā)過程管理流程可參見SKY.01.02 二級開發(fā)項目管理策略和SKY.01.02 一級項目開發(fā)管理策略。在項目開發(fā)期間，業(yè)務大區(qū)需要：Update project schedule plan and actual sus及時更新項目進度計劃和實際完成狀態(tài)lUpload the project relateddatabases and approved licenses scan copy to corporate projectl在項目數(shù)據(jù)庫中上載項目相關文件和審批的文件掃描件6Final Stage o

27、f Project Development/項目開發(fā)后期When all major licenses is approved (some small licenses can still be missed) or there are only 3 months left before planned completion date for primary development project, this stage will be looked as final stage of project development. On this stage, the project develo

28、pment team need track project closely in order to close the project within project schedule and reduce project risks.And other related departments will also start the preparation of EPC/Project Financing/Sales.當所有主要被批準(一些小的可以沒有完成)或者針對一級開發(fā)項目離計劃完成日期還有 3 個月時間的時候，這就被認為到了項目開發(fā)的最后階段。在這個階段，項目開發(fā)團隊需要緊密項目狀態(tài)以保證

29、項目按時完成并盡可能的降低項目風險。同時其他相關部門也需要開始 EPC、項目融資和項目銷售的準備工作。1)Preparation of EPC, Project Financing and Sales/項目EPC、融資和銷售準備The corporate departments will work together with regional teams to start the preparation works ofEPC, project financing and sales. The related management proses can be referred to “EPCm

30、anagement policy”, “Project Financing management policy” and “Project sales management policy”.相關部門將和大區(qū)團隊一起共同開始項目 EPC、融資和銷售的前期工作。相關管理流程可參見EPC 管理策略、項目融資管理策略和項目銷售管理策略。2)EPC Capital Arrangement/EPC 資金安排Because the EPC payment is big amount and schedule strict, the capital plan is very important forEPC project. The corporate EPC and CIO departments need update overall EPC, project financing and sales project schedule plan with re