Document:

Exhibit 10.1

 

CONFIDENTIALITY NOTICE:  This agreement is
confidential to Accenture and VIA NET.WORKS

 

CONFIDENTIAL TREATMENT HAS BEEN REQUESTED FOR
PORTIONS OF THIS EXHIBIT. THE COPY FILED HEREWITH OMITS THE INFORMATION SUBJECT
TO THE CONFIDENTIALITY REQUEST. OMISSIONS ARE DESIGNATED BY {*****}. A COMPLETE
VERSION OF THIS EXHIBIT HAS BEEN FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION.

 

 

MASTER SERVICES AGREEMENT

 

 

DATED 30th July 2003

 

VIA NET.WORKS, INC.

 

and

 

ACCENTURE LLP

 

 

ACCENTURE

 

London

 

 

CONTENTS

 

Clause

 

	
  PART
  A - INTERPRETATION

  
	
  1.

  	
  Interpretation

  
	
  PART
  B - STRUCTURE, SCOPE, TERM, EMPLOYEES AND GOVERNANCE

  
	
  2.

  	
  Structure and Scope

  
	
  3.

  	
  Term

  
	
  4.

  	
  Employees

  
	
  5.

  	
  Governance

  
	
  PART C - SERVICES

  
	
  6.

  	
  Operational Services

  
	
  7.

  	
  Project Services

  
	
  8.

  	
  Not Used

  
	
  9.

  	
  Charges, Invoicing and Payment

  
	
  PART D
  - CLIENT AND SERVICE PROVIDER OBLIGATIONS

  
	
  10.

  	
  Responsibilities and
  Dependencies

  
	
  11.

  	
  Client Assets

  
	
  12.

  	
  NOT
  USED

  
	
  13.

  	
  Regulatory Compliance

  
	
  14.

  	
  Security Requirements

  
	
  15.

  	
  Health and Safety

  
	
  16.

  	
  Business
  Continuity and Contingency Plan

  
	
  17.

  	
  Change Control

  
	
  18.

  	
  Regulatory Change

  
	
  19.

  	
  Records and Rights to Audit

  
	
  20.

  	
  Confidentiality

  
	
  21.

  	
  Key Personnel

  
	
  22.

  	
  Non-Solicitation

  
	
  23.

  	
  Intellectual Property

  
	
  24.

  	
  Use of Client Data

  
	
  25.

  	
  Intellectual Property
  Indemnity

  
	
  26.

  	
  Representations and
  Warranties

  
	
  PART E - LIABILITY

  
	
  27.

  	
  Force Majeure

  
	
  28.

  	
  Limitations of
  Liability and Excuse

  
	
  PART F - TERMINATION

  
	
  29.

  	
  Termination

  
	
  30.

  	
  Exit Plan and
  Consequences of Termination

  
	
  PART G - MISCELLANEOUS

  
	
  31.

  	
  Announcements

  
	
  32.

  	
  Assignment and
  Subcontractors

  
	
  33.

  	
  Notices

  
	
  34.

  	
  Whole Agreement

  
	
  35.

  	
  Disputes

  
	
  36.

  	
  General

  
	
  37.

  	
  Governing Law and
  Jurisdiction

  

 

Master
Services Agreement – Execution Copy

Issue Date
29/07/03

 

2

 

	
  Schedules

  
	
   

  
	
  1.

  	
  Operational Services,
  Project Services and Retained Services

  
	
  2.

  	
  Principles for
  Service Level Agreements

  
	
  3.

  	
  Client
  Responsibilities

  
	
  4.

  	
  Client Group

  
	
  5.

  	
  Charges and Payment
  Terms

  
	
  6.

  	
  Service Provider
  Assumptions

  
	
  7.

  	
  Governance Structure

  
	
  8.

  	
  Key Personnel

  
	
  9.

  	
  Termination
  Assistance

  
	
  10.

  	
  Employees

  
	
  11.

  	
  Data Protection

  
	
   

  	
   

  
	
  Appendices

  
	
   

  
	
  Appendix
  1 - Transition Plan

  
	
  Appendix
  2 - Not Used

  
	
  Appendix
  3 - Security Policy and Standards

  

 

3

 

THIS AGREEMENT is
dated 30th July 2003

 

BETWEEN:

 

(1)           VIA
NET.WORKS, INC.,
a company registered under the laws of the State of Delaware (FEIN number
84-1412512), whose registered office is at 2711 Centerville Road, Suite 400 Wilmington, DE
19808 (Client);
and

 

(2)           ACCENTURE LLP, an Illinois general partnership registered as a limited liability
partnership with offices at 1661 Page Mill Road, Palo Alto, CA 94304,USA (Service
Provider).

 

BACKGROUND

 

(A)          Client
carries on business as a provider of managed internet services and other
related services.  It currently provides
its finance and administration services in-house and for and within its
Affiliates.

 

(B)           Service
Provider is a leading provider of global management and technology services.

 

(C)           Service
Provider has agreed to provide Client and the Client Group with transaction
processing for Client’s finance function, involving accounts payable, accounts
receivable, general accounting (such as cash and banking services).  These services include services that Client
currently provides to itself.

 

(D)          The
services will be provided to Client and the Client Group from, and received by
Client and the Client Group in, a number of countries.

 

(E)           Client
and the Client Group will grant Service Provider and its Affiliates access to
certain assets (including hardware and software licences) currently used by
Client and the Client Group to provide services to themselves.

 

 (F)          Service
Provider will provide the services to Client and Client Group using proprietary
service management processes and tools.

 

PART A - INTERPRETATION

 

1.             INTERPRETATION

 

1.1           In
this agreement:

 

Acceptance Criteria means, for any Project Services, the acceptance criteria specified
in the applicable Project Work Package;

 

Acceptance Procedure means, for any Project Services, the procedure for satisfying the
Acceptance Criteria specified in the applicable Project Work Package;

 

Acceptance Procedure
Period means, for any Project Services, the
period for the Acceptance Procedure specified in the applicable Project Work
Package;

 

Affiliate means in relation to an entity any company, partnership or other
entity which from time to time Controls, is Controlled by or is under the
common Control

 

4

 

with
that party.  For these purposes Control
means the beneficial ownership of more than 50 per cent. of the issued share
capital or the legal power to direct or cause the direction of the general
management of the company, partnership or other entity in question; and Controls
shall be construed accordingly;

 

Assets means the hardware and software and Intellectual Property Rights
owned or leased by Client, or licensed by a Third Party or an Affiliate of
Client to Client, and required for the provision of the Operational Services,
including hardware and software and Intellectual Property Rights used by or on
behalf of Client in the provision of services equivalent to the Operational
Services immediately prior to the Commencement Date (unless the parties agree
that these are not, or are no longer, required by Service Provider);

 

Business Continuity and
Contingency Plan means Client’s plan for the
continued operation of Client Business in the event of a business interruption
event or disaster event, as in existence at the Commencement Date and notified
to Service Provider prior to the Commencement Date or as implemented thereafter
in accordance with Clause 16 and amended from time to time through Change
Control;

 

Business Day means a day (other than Saturday or Sunday) on which banks are open
for general business in London;

 

Change has the meaning given to that term in clause 17;

 

Change Control means the procedure for changes to this agreement and any Services
as set out in clause 17;

 

Change Control Note has the meaning given to that term in clause 17.3;

 

Change Proposal has the meaning given to that term in clause 17.2;

 

Change Request means any written request by either party for a change pursuant to Change
Control;

 

Charges means the charges payable by Client for the provision of the
Services as set out in Schedule 5;

 

Client Business means the business of Client, being the provider of managed
internet services and other related services;

 

Client Data means all data, information, text, drawings or other materials of
Client that are used, delivered, compiled or processed  by Service Provider in the provision of the
Services;

 

Client Group means the Affiliates of Client for which certain Services shall be
provided as set forth in Schedule 4;

 

Client Operating Services means the services Client will provide to Service Provider to
enable Service Provider to provide the Services to Client, as agreed between
the parties during the Transition Period and/or as set out in Schedule 3;

 

Client Responsibilities means the responsibilities of Client described in clause 10 and
Schedule 3;

 

5

 

Commencement Date(s) means 12.01 a.m. on  1 July 2003;

 

Confidential Information has the meaning given to that term in clause 20;

 

Contract Year means the 12 month period starting on January 1, 2004 and each
succeeding 12 month period;

 

Countries means the countries set out in Schedule 4 and any other
countries or regions agreed in writing between the parties from time to time;
and Country
means one of them;

 

Data Protection Directives means the European Union Directive entitled “Directive 95/46/EC of
the European Parliament and of the Council of 24th October 1995 on the
protection of individuals with regard to the processing of personal data and on
the free movement of such data” and the European Union Directive entitled
“Directive 97/66/EC concerning the processing of personal data and the
protection of privacy in the telecommunications sector”;

 

Data Protection
Legislation means any legislation in force
from time to time in which implements the Data Protection Directives and is
applicable to the provision of the Services pursuant to this agreement;

 

Data Subject means a natural person who can be
identified, directly or indirectly, in particular by reference to an
identification number or one or more factors specific to his/her physical,
physiological, mental, economic, cultural or social identity.

 

Employment Regulations means the Acquired Rights Directive 77/187/EEC (as amended) and any
legislation implementing the provisions of that Directive as amended from time
to time in the UK and other Countries and any similar legislation in the Czech
Republic;

 

Executable Code means computer programs and/or data which can be interpreted and
acted upon by a hardware platform/operating system without the need for any
external modification;

 

Exit Plan means the plan for the orderly transition of the Services from
Service Provider to Client or a Replacement Supplier in the event of
termination of this agreement, as agreed between the parties in accordance with
clause 30.1;

 

Force Majeure Event has the meaning given to that term in clause 27.1;

 

Go-Live Date means the date for each Country as
specified “Go-Live” in clause 4 of Appendix 1.

 

Governance Structure means the structure for managing and monitoring the performance of
this agreement and the on-going relationship between the parties, as detailed
in Schedule 7;

 

Initial Term means January 1, 2004 through December 31, 2006;

 

Intellectual Property
Rights means:

 

6

 

(a)           copyright, patents,
database rights, rights in know-how and confidential information, and rights in
trade marks and designs (whether registered or unregistered);

 

(b)           applications for
registration and the right to apply for registration, for any of the above; and

 

(c)           all other intellectual
property rights and equivalent or similar forms of protection existing anywhere
in the world.

 

Joint Review Board has the meaning given to that term in Schedule 7;

 

Key Performance Indicators has the meaning given to that term in Schedule 2;

 

Losses suffered by a party means any liabilities, obligations, losses,
damages, fines, penalties, judgments, costs or expenses (including, without
limitation, reasonable legal costs and expenses [including those arising under
clause28.2]) of any kind or nature that may be imposed on or incurred by that
party;

 

Management Services means the services described in Part 1 of Schedule 1;

 

Nominated Representative has the meaning given to that term in Schedule 7;

 

Operating Level Agreements means the agreements which specify operating level metrics,
operating level targets and the way in which operating level performance is
measured for the Client Operating Services, as agreed between the parties
during the Transition Period;

 

Operational Deliverables means any and all materials created by or on behalf of Service
Provider or the Subcontractors in connection with the performance of the
Operational Services which may include, without limitation, Software,
documents, services, reports, processes, designs, methods, System, System
Designs, System Documentation and day-to-day reports prepared for Client or any
other information, equipment or materials, but excluding the Service Provider
Software and the Service Provider Tools and Methodologies;

 

Operational Services means the services described in Part 1 of Schedule 1;

 

Personal Data means all data and other information about or pertaining to Client
employees or individuals who are customers which is processed by Service
Provider and/or the Subcontractors in connection with the provision of the
Services, whether that data or information is in oral, visual or written form
or is recorded in any other medium. For the purposes of this definition, processing
has the meaning given to that term by the Data Protection Legislation and processed
shall have a corresponding meaning;

 

Project means a project to perform certain services agreed to be provided by
Service Provider to Client in accordance with the terms of this agreement and
the applicable Project Work Package;

 

Project Deliverables means any and all materials created by or on behalf of Service
Provider or the Subcontractors for or as a result of a Project which may
include, without limitation, Software, documents, services, reports, processes,
designs, methods, System, System Designs, System Documentation or any other
information,

 

7

 

equipment
or materials but excluding the Service Provider Software, the Service Provider
Tools and Methodologies and the Operational Deliverables;

 

Project Services means the performance by Service Provider of the services in
relation to Projects and described in Part 2 of Schedule 1;

 

Project Services Charges means the charges payable by Client for the relevant Project
Services as set out in the applicable Project Work Package;

 

Project Work Package means the agreement between Service Provider and Client for the
performance of a Project, or a discrete phase or part of a Project, by Service
Provider for Client;

 

Regulator means any body having regulatory or supervisory authority over any
part of Client Business;

 

Regulatory Change means any change in law, enactment order, regulation, regulatory
policy or guideline which impacts on the performance of the Services;

 

Replacement Services means any services in whole or in part which are substantially
similar to any of the Services and which Client or its Affiliates either
undertake itself or themselves or Client procures in substitution for any of
the Services in whole or in part following the termination of this agreement,
whether those services are provided by Client internally and/or by any Third
Party;

 

Replacement Supplier means any Third Party service provider of Replacement Services
appointed by Client from time to time;

 

Restraining Event has the meaning given to that term in clause 11.3;

 

Retained Intellectual
Property means all Intellectual Property
Rights owned by Client or any member of the Client Group and used by Service
Provider or any Affiliate of either of them in connection with provision of the
Services;

 

Retained Services means the services to be retained, carried out and provided by
Client, as set out in Schedule 1;

 

Security Policy  and Standards means Client’s security policy and guidelines
set out in Appendix 3 and as amended from time to time through Change Control;

 

Service Level Agreements means the service level agreements for Operational Services agreed
under clause 6.5;

 

Service Level Metric means a measure of the quality of all or part of the Operational
Services, such as:

 

(a)           the availability of a
particular service;

 

(b)           the volume of a particular
type of transaction which is able to be processed within a specified period of
time; and

 

(c)           responsiveness of a
service;

 

8

 

Service Level Performance means the level of performance of the Operational Services,
measured in terms of the Service Level Metrics for those Operational Services,
in a particular time period;

 

Service Provider Group means Service Provider and its Affiliates;

 

Service Provider Key
Personnel means the people set out in
Schedule 8, as amended from time to time in accordance with clause 21;

 

Service Provider Personnel means all employees, agents, consultants and contractors of Service
Provider and/or of any Subcontractor that are engaged in the provision of
Services from time to time;

 

Service Provider Software means all Software:

 

(a)           in which the Intellectual
Property Rights are owned by Service Provider and/or any Subcontractor as at
the date of this agreement; or

 

(b)           which is developed by or
for Service Provider or any Subcontractor independently of this agreement; or

 

(c)           which Service Provider or
any Subcontractor can reasonably demonstrate was developed at its sole cost,

 

(excluding
any Service Provider Tools and Methodologies) and which is used by or for
Service Provider and/or any Subcontractor in the provision of the Operational
Services and/or the Project Services;

 

Service Provider Tools and
Methodologies means all methodologies,
Software development tools, ideas, methods, processes, templates, reports,
concepts and techniques and other materials (including any enhancements
thereto) owned by or licensed to Service Provider (other than by Client) and
used by or for Service Provider and/or any Subcontractor (a) in the development
of Operational Deliverables and/or the Project Deliverables, and/or (b) in the
provision of the Operational Services and/or Project Services and/or (c)
internally by or for Service Provider and/or any Subcontractor;

 

Services means the Operational Services, the Project Services and other
services agreed to be provided by Service Provider to Client under this
agreement;

 

Significant Business Event means any change in the size, business or structure of Client which
will significantly change Client’s requirements for Services including, without
limitation:

 

(a)           the purchase or sale, or
similar acquisition or disposition of another company (or other entity) or
business by Client; or

 

(b)           the restructuring or
re-organisation of Client; or

 

(c)           a merger, consolidation or
other similar business combination involving Client and an unaffiliated entity;
or

 

(d)           the commencement of a new
business, or material change to the existing business (or method of carrying on
that business), by Client.

 

9

 

Software means computer programs and/or data in Executable Code and Source
Code form, together with any technical information and documentation necessary
for the use of such programs and/or data;

 

Source Code means computer programs and/or data in human-readable form and on
suitable media in such form that it can be translated or interpreted into
equivalent Executable Code together with all technical information and
documentation necessary for the use, reproduction, modification and enhancement
of such programs and/or data;

 

Subcontract means any contract or agreement between Service Provider and any
person, whereby that party agrees to provide, the Services or any part of them,
or information technology facilities or information technology services used in
the provision of the Services or any part of them;

 

Subcontractor means a subcontractor of Service Provider engaged by Service
Provider under a Subcontract;

 

Supervisory Authority means the United Kingdom
Information Commissioner or any other relevant data protection authority in the
United Kingdom from time to time appointed or their equivalent in any other
Country;

 

System means the hardware, firmware, equipment, Software and other
electronic, computer and telecommunications devices and equipment supplied
and/or developed and/or used by Service Provider and/or any Subcontractor for
the provision of the Services;

 

System Designs means designs showing the overall structure and material components
of any System;

 

System Documentation means all documentation relating to each System and/or which has
been or is otherwise developed in the provision of the Services (including, but
not limited to, any modifications or enhancements made to such documentation in
the course of such Services);

 

Termination Assistance means the termination transition services to be provided by Service
Provider under the Exit Plan;

 

Termination Period means (i) the period of 6 months where notice to terminate is given
under clause 27.4, 29.1, 29.2 or 29.4commencing on the date specified in clause
30.4 or (ii) or the applicable time frame set forth in clause 29.5 when notice
the terminate is provided thereunder;

 

Third Party means any person or entity which is not a party to this agreement
excluding as Third Parties any Affiliates of either party;

 

Third Party Software means Software in which the Intellectual Property Rights are owned
by a Third Party and which is used by Service Provider and/or any Subcontractor
in the provision of the Services;

 

Transition Period means the period from the Commencement Date until 31
December 2003;

 

10

 

Transition Plan means the plan set out in Appendix 1 describing the methods for (a)
the provision and measurement of Operational Services in accordance with clause
6.5(a), (b) the review of the Business Continuity and Contingency Plan (if any)
in accordance with clause 16.2, and (c) the preparation of an Exit Plan in
accordance with clause 30.1;

 

Use means the ability to load, execute, store, transmit, display, copy,
amend, modify, and enhance.

 

1.2           In
this agreement:

 

(a)           the
singular includes the plural and vice versa; and

 

(b)           references
to a person include a body corporate and an unincorporated association of
persons.

 

1.3           In
this agreement any reference, express or implied, to an enactment, includes
references to:

 

(a)           that
enactment as re-enacted, amended, extended or applied by or under any other
enactment (before, on or after the date of this agreement);

 

(b)           any
enactment which that enactment re-enacts (with or without modification); and

 

(c)           any
subordinate legislation made (before, on, or after the date of this agreement)
under that enactment, as re-enacted, amended or extended or applied as
described in paragraph (a), or under any enactment referred to in paragraph
(b);

 

and enactment
includes any statutory laws, legislation and regulations in any jurisdiction.

 

1.4           The
headings in this agreement do not affect its interpretation.

 

1.5           If
there is any conflict or inconsistency between:

 

(a)           the
terms of the general provisions in this agreement and any Schedule or
Appendix, the general provisions in this agreement will prevail (unless
explicitly stated in the relevant Schedule or Appendix that the intention
is for that Schedule or Appendix (or part of it) to override the general
provisions of this agreement); or

 

(b)           the
terms of the general provisions in this agreement, any Schedule or
Appendix and the terms of a Project Work Package, the terms of the Project Work
Package will prevail (if explicitly stated in the relevant Project Work Package
that the intention is for the Project Work Package to override the general
provisions of this agreement) otherwise the agreement or applicable
Schedule or Appendix will prevail).

 

1.6           The
Schedules and Appendices and each Project Work Package form part of this
agreement and references to “this agreement” include its general

 

11

 

provisions,
Schedules and Appendices and each Project Work Package, as amended from time to
time by agreement of the parties (including by means of Change Control).

 

PART B - STRUCTURE,
SCOPE, TERM, EMPLOYEES AND GOVERNANCE

 

2.             STRUCTURE
AND SCOPE

 

2.1           This
agreement covers the provision of the Services (and related arrangements) by
Service Provider to Client and the Client Group.

 

2.2           The
scope of the Services to be provided by Service Provider is described in
Schedule 1.

 

3.             TERM

 

3.1           This
agreement will commence on the Commencement Date and will continue unless and
until terminated in accordance with the provisions of this agreement.  Such termination is without prejudice to the
provisions of this agreement which are expressed to survive any such
termination.

 

4.             EMPLOYEES

 

4.1           Each
party will perform and discharge all its obligations in accordance with
Schedule 10.

 

5.             GOVERNANCE

 

The parties
will manage this agreement and the Services in accordance with the Governance
Structure.  The parties will ensure that
the various committees established under the Governance Structure are empowered
to make appropriate decisions to the obligations set forth in Schedule 7.

 

PART C - SERVICES

 

6.             OPERATIONAL
SERVICES

 

6.1           Service
Provider will provide the Operational Services to Client in accordance with
this agreement.

 

6.2           The
extent to which the Operational Services are to be provided to the Client Group
is described in Schedule 1.

 

6.3           During
the Transition Period, Service Provider will provide each of the Operational
Services for each member of the Client Group at a level at least as consistent
to that which was being performed by or on behalf of Client in respect of that Operational
Service on average in the 12 months immediately prior to the Commencement Date.
Thereafter Service Provider will provide each of the Operational Services in
accordance with the Service Level Performance as agreed in the Transition Plan
which shall at a minimum be consistent with the principles set forth in
Schedule 2.

 

6.4           Service
Provider will be the sole and exclusive supplier of the Operational Services to
Client to the extent such Operational Services are agreed in

 

12

 

Schedule 1
as of the Commencement Date for a member of the Client Group during the term of
this agreement.

 

6.5           During
the Transition Period, the parties will perform their respective obligations as
set out in the Transition Plan and will:

 

(a)           measure
the Service Level Performance under clause 6.3 and following that measurement
exercise, endeavour to agree Service Level Agreements for the Operational
Services that reflect the principles set out in Schedule 2;

 

(b)           develop
and agree Operating Level Agreements; and

 

(c)           review
(and will review regularly during the term of this agreement) the information
and assumptions contained in Schedule 6 and where appropriate agree and
make any necessary amendments to this agreement.

 

6.6           The parties
may amend the Operational Services from time to time, including adding any new
services, as agreed through Change Control, and will use reasonable endeavours
to promptly agree as applicable amendments to the relevant Service Level
Agreements and the Operating Level Agreements through Change Control.  The parties will keep the Service Level
Agreements and the Operating Level Agreements under regular review through the
Service Delivery Review meetings set out in Schedule 7.

 

6.7           Service
Provider will measure Service Level Performance against the agreed Service
Level Agreements and Client’s performance against the agreed Operating Level
Agreements and report to Client on a regular basis in accordance with the
principles set forth in Schedule 2.

 

6.8           Service
Provider will co-operate and liaise with Client and co-operate with all other
suppliers of related services to Client to the extent reasonably necessary to
facilitate the provision of the Operational Services to Client.

 

6.9           Service
Provider will assume responsibility for the management of all Service Provider
Personnel and the acts and omissions of all Subcontractors in the provision of
the Services.

 

6.10         Where
Service Provider uses its own personnel in the provision of the Services,
Service Provider will ensure that those personnel are suitable, appropriately
qualified, appropriately experienced and competent personnel in the provision
of the Services.

 

6.11         Where
any agreed Service Level Agreement includes Key Performance Indicators and
Service Provider fails to meet any Key Performance Indicator, Service Provider
will:

 

(a)           as
part of its obligation to provide the Operational Services, use all reasonable
endeavours to correct the fault which caused the failure to meet the Key
Performance Indicator at its own cost;

 

(b)           arrange
such additional resources as are reasonable and necessary to perform the
Operational Services in accordance with the Key

 

13

 

Performance
Indicator(s) taking into account the circumstances at the time; and

 

(c)           Provide
credits and/or refunds as agreed by the parties in accordance with the
principles set forth in Schedule 2.

 

7.             PROJECT
SERVICES

 

7.1           The
parties may from time to time agree upon Projects to be undertaken by Service Provider.  All of these Projects will require Project
Work Packages.

 

7.2           As
agreed by the parties, Service Provider will prepare detailed Project Work
Packages in respect of each Project and submit those Project Work Packages to
Client for review.  The parties will
promptly discuss and agree the content of the Project Work Packages (including
the Project Services and the Charges for the Project Services) and, on
agreement, Service Provider will perform the Project Services in accordance
with the terms of the Project Work Packages and this agreement.

 

7.3           If the
parties fail to reach an agreement on any issues related to finalizing a
Project Work Package, either party may escalate the matter for resolution in
accordance with Schedule 7.

 

7.4           Service
Provider is entitled to charge a reasonable fee for preparing the Project Work
Packages in accordance with Schedule 5.

 

7.5           Client
will ensure that it commits appropriate resources to undertake the Client
Responsibilities to facilitate the completion and implementation of all
Projects.

 

8.             NOT USED

 

9.             CHARGES, INVOICING AND PAYMENT

 

9.1           Client
will pay Service Provider the Charges in accordance with the pricing mechanisms
and procedures set out in Schedule 5.

 

9.2           In
respect of any Project Work Package, Client will pay Service Provider the
Charges as set out in the applicable Project Work Package.

 

9.3           If a
Significant Business Event occurs during the term of this agreement the parties
will use all reasonable endeavours to determine whether that Significant
Business Event will have an effect or impact on the human and/or other
resources and assets which would be required by Service Provider, and the
amount of any or indirect costs or expenses which would be incurred by Service
Provider, to perform the Services.  The
parties agree to adjust, through Change Control, the Charges to reflect the
effect or impact, if any, caused by the Significant Business Event.

 

9.4           Service
Provider will invoice the Charges to Client in accordance with
Schedule 5.  Invoices will include an
allocation of the Charges by Country and each Affiliate and sufficient detail
and information to enable the accuracy of the invoice to be verified.

 

14

 

9.5           Client
will make payment to Service Provider at the address specified in the invoice
and in the manner agreed in Schedule 5.

 

9.6           Notwithstanding
clause 9.5 but subject to clause 9.7, if Client has a dispute in respect of any
invoice (in whole or in part) Client will, provided that it has notified the disputed
amount and the nature of the dispute to Service Provider prior to the due date
for payment of the relevant invoice, be entitled to withhold payment of the sum
in dispute but will pay the undisputed portion.  The parties will negotiate in good faith to resolve the
dispute.  Failing resolution within five
Business Days after receipt by Service Provider of Client’s notification, the
dispute will be referred immediately to dispute resolution in accordance with Schedule 7.  Any adjustment to invoiced amounts arising
as a result will be reflected, so far as practicable, in Service Provider’s
next invoice to Client.

 

9.7           Where
an invoice the subject of dispute relates to services being provided by a Third
Party supplier, and payment of the Third Party supplier is critical to ensure
that the Third Party supplier continues to provide services in order to avoid a
material disruption to the provision of the Operational Services, Service
Provider may pay the relevant Third Party supplier and Client will reimburse
Service Provider for that payment (through the Charges or otherwise).  Such payment will not prevent Client from
subsequently disputing any of these Charges enforcing any of the provisions of
this agreement.

 

9.8           All
sums payable by Client to Service Provider under this agreement will be
exclusive of value added tax and other indirect or consumptive taxes (if any)
which will be paid, in addition to those sums, by Client on issue by Service
Provider of a valid tax invoice at the rate and in the manner for the time
being prescribed by law.

 

9.9           This clause has been intentionally deleted.

 

9.10         If there
are any particular tax issues in respect of this agreement, the parties will
use their respective reasonable endeavours to mitigate any adverse tax effect
on either party, provided that nothing in this clause 9 will require either
party to prejudice its own tax position or any of its rights or remedies under
this agreement.

 

9.11         Without
prejudice to its other rights and remedies, if any undisputed sum due for payment
under this agreement is not paid on the due date or if any disputed sum, which
is withheld by Client in accordance with clause 9.6, is subsequently determined
to have been properly invoiced, Service Provider will be entitled to charge,
and Client will pay, interest on the unpaid amount from the due date to the
date of actual payment calculated on a monthly basis at the rate per annum of 2
per cent. above Barclays Bank plc’s base rate for the time being.   If it is determined that Client has been
overcharged in respect of any invoice that has been paid by Client, Service
Provider will repay to Client the amount which should not have been invoiced
together with interest on that amount from the date of payment by Client to the
date of repayment by Service Provider at the rate of interest referred to in
this clause 9.11.

 

15

 

9.12         Any
service credits owed to Client pursuant to a Service Level Agreement will be
credited in accordance with Schedule 5.

 

PART D - CLIENT AND SERVICE PROVIDER OBLIGATIONS

 

10.          RESPONSIBILITIES AND DEPENDENCIES

 

10.1         Service
Provider will perform its responsibilities set out in this agreement,
including, in particular, Schedule 1, the Service Level Agreements and the
Exit Plan.  Client acknowledges that
Service Provider’s ability to perform its responsibilities may be impacted by
the Client’s failure to perform its obligations under this clause 10.  In such case, Client acknowledges that Service
Provider’s shall be excused from its failure to perform to the extent that such
failure is dependent upon the Client’s performance of its obligations under
this Agreement.

 

10.2         Client
will perform its responsibilities set out in this agreement, including, in
particular, Schedule 3 and in the Operating Level Agreements.

 

10.3         Client
is responsible for, and will perform, the Retained Services.

 

10.4         Notwithstanding
that the Service Provider will provide the Operational Services from its own
premises, if Service Provider Personnel are required to work on the Client’s or
any Client Group premises from time to time, the Client will procure that such
personnel are provided with suitable office accommodation and services access
to computing facilities required by Service Provider to fulfil its obligations
under this agreement.  The Client is
responsible for the provision of suitable environmental conditions, including
electrical supplies, at such premises.

 

10.5         Service
Provider will notify Client as soon as reasonably practicable after it becomes
aware of any failure or likely failure by Client to perform the Client
Responsibilities and Client will promptly remedy that failure.

 

11.          CLIENT ASSETS

 

11.1         Client
grants Service Provider, and will procure that any relevant Affiliate or Third
Party grants Service Provider, the right to use the Assets as set forth in
Schedule 3 or as agreed during the Transition Period.

 

11.2         Client
will, at its cost, execute and do (or, to the extent that it is reasonably
able, procure to be executed and done by any other necessary party) all such
deeds, documents, acts and things as Service Provider may from time to time
reasonably require in order to acquire for Service Provider the right described
in clause 11.1.

 

11.3         Without
prejudice to any other provision of this clause 11 if, at any time following
the Commencement Date, a Third Party succeeds in restraining, or Service
Provider reasonably believes that a Third Party is reasonably likely to
restrain, Service Provider or any of the Subcontractors from using any of the Assets
(a Restraining
Event), Service Provider will promptly raise the matter with Client
and the parties will promptly negotiate a solution, including jointly with that
Third Party, to enable Service Provider and the Subcontractors to use the
relevant Assets.  The one-off and
ongoing amounts

 

16

 

agreed to be
paid to the Third Party and any reasonable costs incurred by Service Provider
in obtaining a valid licence from the Third Party or, if that licence cannot be
obtained, in replacing the relevant Assets (including by purchasing new
replacement items) will be borne by Client.

 

12.          NOT USED

 

13.          REGULATORY
COMPLIANCE

 

13.1         Client
will be responsible, unless otherwise agreed in writing by the parties, for all
communications and correspondence with any Regulator in relation to this
agreement, and Service Provider will direct all enquiries from any Regulator
relating to this agreement to Client unless otherwise agreed in writing by the
parties.

 

13.2         Service
Provider will promptly provide Client with any information reasonably requested
by Client for the purpose of complying with any applicable law, statutory and
regulatory requirements.

 

13.3         Client
will promptly provide Service Provider with any information reasonably required
by Service Provider which is in Client’s possession and provide all reasonable
assistance requested by Service Provider for the purpose of complying with
applicable law, statutory and regulatory requirements including in connection
with any investigation or review by, or decision of, a Regulator which could
impact adversely on the provision of the Services by Service Provider.

 

13.4         Pursuant
to instructions provided by Client (unless there is a statutory obligation to
do so), Service Provider will allow any Regulator and its authorised
representatives audit and access rights to premises, employees and relevant
records lawfully required by the Regulator in the course of carrying out the
Regulator’s regulatory functions for a period of 10 days (or such longer period
as Service Provider and the Regulator may agree).

 

13.5         Client
acknowledges that Economic and Monetary Union preparation and compliance, both
generally and in relation to particular systems and processes, is a matter that
remains Client’s responsibility.

 

13.6         Client
and Service Provider will comply with all applicable laws and regulations.

 

13.7         Client
acknowledges that Service Provider’s services do not include the provision of
legal, financial or investment advice.

 

14.          SECURITY
REQUIREMENTS

 

14.1         Service
Provider will not wilfully or negligently carry out any act or make any
omission which has or could reasonably be expected to have an adverse impact on
the security of the Services or to the security of the Client Group.

 

14.2         Without
limiting Service Provider’s obligations under this agreement, Service Provider
will comply and procure that the Subcontractors and each of the Service
Provider Personnel comply, with:

 

17

 

(a)           the
Security Policy and Standards;

 

(b)           all
reasonable site-specific security requirements generally applicable to the
Client Premises, as are notified to Service Provider by Client in writing from
time to time;

 

(c)           Service
Provider’s own internal security standards; and

 

(d)           any
security requirements specified in any relevant Project Work Package.

 

14.3         Service
Provider will co-operate with any investigation of Client’s systems or the
Client Premises relating to security which is carried out by or on behalf of
Client, including providing any information or material in its possession or
control, to the extent reasonably requested by Client.  To the extent that Service Provider will
incur additional costs in respect of that co-operation, Service Provider may
raise a Change Request in respect of that additional work, which must not be
unreasonably refused or delayed by Client.

 

15.          HEALTH AND
SAFETY

 

15.1         Service
Provider will use reasonable endeavours to comply and procure that the
Subcontractors and each of the Service Provider Personnel comply with all
Client’s health and safety policies and procedures (as notified to Service
Provider by Client in writing from time to time) whilst on any Client
Premises.  Service Provider will comply
and procure that the Subcontractors and each of the Service Provider Personnel
comply with all applicable health and safety regulations and Service Provider’s
health and safety policies and procedures while performing the Services at its
Premises.

 

15.2         Service
Provider will notify Client of any health and safety hazards (including
anything which might cause death or any form of injury to any person) of which
Service Provider becomes aware in connection with the performance of the
Services.

 

15.3         Client
will notify Service Provider of any health and safety hazards of which Client
becomes aware and which may exist or arise at the Client Premises and which may
affect Service Provider.  Service
Provider will draw these hazards to the attention of those Service Provider
Personnel and Subcontractors engaged in the performance of the Services at the
Client Premises as soon as practicable and will instruct those persons in
connection with any necessary associated safety measures.

 

15.4         If
either party’s premises fail to comply with any applicable laws or regulations,
that party will promptly take all action necessary to remedy the failure and
ensure full compliance.

 

16.          BUSINESS CONTINUITY AND CONTINGENCY PLAN

 

16.1         Service
Provider will continue to maintain and test the Business Continuity and Contingency
Plan (if any) that Client has in place at the Commencement Date or established
thereafter in accordance with Clause 16.2 as amended from time to time in
accordance with Change Control in accordance with Client’s usual procedures and
frequency (subject to a maximum of two times

 

18

 

per year) for
maintenance and testing.  Service
Provider will not, unless otherwise agreed, be responsible for the adequacy or
completeness of the Business Continuity and Contingency Plan.

 

16.2         During
the Transition Period Service Provider will review the Business Continuity and
Contingency Plan (if any) and make general recommendations for improvement, in
either or both of the terms of, or the procedures for maintaining and testing,
the Business Continuity Plan.  If no
Business Continuity and Contingency Plan exists, Service Provider will make
general recommendations for the preparation of one.  If, as a result of those recommendations or otherwise, Client
wishes to make changes to, or (if none exists) prepare, the Business Continuity
and Contingency, Client may request those changes or the preparation by making
a Change Request under clause 17.

 

16.3         Each
party will notify the other party if it believes that there has been a material
disruption to business continuity that requires the implementation of the
Business Continuity and Contingency Plan as recommended by the Service Provider
in clause 16.2.  The parties will then
immediately implement the Business Continuity and Contingency Plan and Service
Provider will perform its obligations as set out in that Plan.

 

16.4         Service
Provider has a business continuity and contingency plan which it shall maintain
during the term of this agreement.

 

17.          CHANGE CONTROL

 

17.1         If
either party wishes to propose any amendment or modification to this agreement
(including, the scope or details of the Services (or any part of them) (a Change)
then it will notify the other party of that fact by sending a Change Request to
the other party’s Nominated Representative, specifying in as much detail as is
reasonably practicable the nature of the Change.

 

17.2         As soon
as reasonably practicable (but in any event within 14 days) after the sending
or receipt of a Change Request, Service Provider will provide Client with a
brief written proposal in relation to the relevant Change (a Change
Proposal) including, but not limited to:

 

(a)           a
summary of the scope of the Change;

 

(b)           brief
details of the likely impact, if any, of the Change Request on any existing Services;

 

(c)           a
statement of the cost of investigating and preparing a detailed written
proposal in respect of the Change; and

 

(d)           an
estimate of the likely cost of implementation and/or on-going operation of the
relevant Change, including any increase of or reduction in the Charges or
additional Charges payable for the proposed Change, which will be commensurate
with the change in Service Providers cost to deliver the revised scope .

 

17.3         If,
following receipt of the Change Proposal under clause 17.2, Client wishes to
proceed with the proposed Change it will notify Service Provider in

 

19

 

writing, who
will as soon as reasonably practicable and in any event within 30 days (or such
longer period as the parties may, acting reasonably, agree) after receiving
Client’s written notice to proceed with the proposed Change, provide Client
with a detailed written proposal (a Change Control Note) including, but not
limited, to the following matters:

 

(a)           full
details of the proposed subject matter of the Change Request including any
outline specifications, special conditions or other variations to the agreement
required;

 

(b)           details
of the impact, if any, of the Change Request on any existing Services;

 

(c)           a
statement of the cost of implementation and/or on-going operation of the
relevant Change, including any increase of or reduction in the Charges or
additional Charges payable for the proposed Change, which will be commensurate
with the change in Service Providers cost to deliver the revised scope; and

 

(d)           a
timetable for the implementation, together with any proposals for acceptance,
of the Change Request.

 

17.4         If
Client wishes to proceed with the proposed Change and it has notified Service
Provider in accordance with clause 17.3, Service Provider may charge Client,
and Client will pay, the amount stated pursuant to clause 17.2(c) for the
preparation of a Change Control Note.

 

17.5         Client
will review the proposed Change Control Note as soon as reasonably possible (but
in any event no later than 10 days) after its receipt and will either accept or
reject the proposed Change Control Note or propose changes to the Change
Control Note.  If Client accepts the
proposed Change Control Note, Service Provider will make the change in
accordance with that Change Control Note. 
Both parties must act reasonably in relation to Change Requests, and
Client will not unreasonably withhold or delay any consent in relation to them
if they adversely affect the provision of the Services.  If the parties cannot reach agreement on any
Change Control Note, either party may escalate the matter for resolution in
accordance with Schedule 7.

 

17.6         Notwithstanding
the procedure in clauses 17.1 to 17.5, if any Changes are necessary to respond
to an emergency situation that will materially affect the provision of the
Services and it is not reasonably practical to agree the contents of that
Change in advance in accordance with the foregoing provisions, then (a) the
affected party will notify the other party of the need for an urgent Change,
(b) Service Provider will immediately or as soon as reasonably practicable make
that Change, (c) Service Provider will then document the Change as soon as
reasonably practicable and (d) the parties will use their respective reasonable
endeavours to agree the relevant Change Control Note as soon as reasonably
practicable.  If the parties cannot
agree that Change Control Note within 14 days after it has been submitted by
Service Provider to Client, either party may escalate the matter for resolution
in accordance with Schedule 7.

 

20

 

17.7         Except
as set out in clause 17.6, neither party will have any obligation to commence
work in connection with any Change until the relevant Change Control Note is
agreed by the parties in writing.

 

17.8         If any
Change results in a Project the parties will prepare and agree a Project Work
Package in respect of that Project in accordance with clause 7.

 

18.          REGULATORY
CHANGE

 

If a
Regulatory Change is specific to the provision of services that are the same or
similar to the Operational Services then the Client shall be responsible for
the cost of compliance for that Regulatory Change. It is agreed that Regulatory
Change as used in this Clause 18 does not refer to changes to the Service
Provider’s costs of employment of staff, maintaining its infrastructure and
taxes.

 

19.          RECORDS

 

19.1         Service
Provider will keep during the term of this agreement and for a period of 3
years from the date of termination or expiry of this agreement relevant records
of the Services and of the performance of its obligations under this agreement
(“Records”).

 

19.2         Client
shall have the right to inspect, upon reasonable prior notice, the Records at
Client’s expense.  Service Provider
shall permit Client or an independent third party access to Records to review
and verify the Service Level Performance by Service Provider.

 

19.3         Service
Provider shall permit Client access to the Service Provider’s premises from
which the Services are performed (the “Centre”) in order to review the Centre’s
controls, processes and procedures as are deemed necessary to review and assess
the integrity of such controls as may be required in the reasonable discretion
of Client to comply with or determine Client’s obligations under regulations,
laws, governmental orders and judicial decrees, including the Sarbanes-Oxley
Act and Data Protection Legislation. 
Such review will include but not be limited to assessment the ability to
access the Centre without authorization and the protection of Client Data.
Service Provider shall use reasonable endeavours to offer Client assistance
with this review.

 

20.          CONFIDENTIALITY

 

20.1         All
information, whether commercial, financial, technical or otherwise, relating to
the business, affairs or methods which is contained in or discernible from any
form whatsoever (including, without limitation, data, drawings, film, documents
and computer readable media and Client Data in the case of the Client) of one
party (Disclosing
Party) or of its Affiliates or any person associated with that
party, given in respect of this agreement to the other party of any of its
Affiliates (Recipient) or otherwise obtained by the Recipient (except for
information which is in or enters the public domain other than by breach of
this clause 20, or is received from a Third Party which is not under any
confidentiality obligation to the Disclosing Party, or is independently
developed by one party without use of the other party’s confidential information)
and which is marked or designated as confidential or which it is reasonable to
assume is confidential (Confidential

 

21

 

Information) will,
subject to clauses 20.2 and 20.3, be treated by the Recipient as confidential
by applying the standard of care used by the Recipient for its own confidential
information which in no event shall be less than reasonable care and must not
be used other than for the benefit of the Disclosing Party nor disclosed to Third
Parties without the prior written consent of the Disclosing Party. Service
Provider’s Confidential Information excludes Operational Deliverables and
Project Deliverables and any information prepared by Service Provider for the
Client in the performance of the Services.

 

20.2         The
Recipient may disclose Confidential Information on a “need to know” basis to:

 

(a)           any
legal adviser(s) and statutory auditor(s) which it has engaged for itself;

 

(b)           any
Affiliate of the Recipient, or any director, officer or employee of the
Recipient, provided that, in each case, the Recipient must first advise that
person of the Recipient’s obligation to keep the Confidential Information
confidential and ensure that that person is bound by obligations of confidence
in respect of the Confidential Information no less onerous than those contained
in this clause 20; and

 

(c)           where
the Recipient is Service Provider, any of the Subcontractors who has entered
into a confidentiality agreement with the Recipient in respect of the Confidential
Information on substantially the same terms as those contained in this clause
20.

 

20.3         The
Confidential Information of the Disclosing Party may be disclosed by the
Recipient to the extent required by law or any regulatory authority, provided
that the Recipient has given the Disclosing Party prompt written notice of the
requirement to disclose and where possible given the Disclosing Party a
reasonable opportunity to prevent the disclosure through appropriate legal
means.

 

20.4         Each
party will ensure the compliance by its employees, agents and contractors
(which, in the case of Service Provider, includes procuring the same from the
Subcontractors) with the obligations of confidence assumed by that party in
relation to the other party.

 

20.5         Each
party acknowledges that the other party’s Affiliates may enforce the
obligations of confidence contained in this clause 20.

 

20.6         In
conducting the Operational Services, Service Provider will procure that all
data or reports, whether embodied in tangible or electronic form, will be
labeled and legended as confidential to Client.

 

21.          KEY PERSONNEL

 

21.1         Service
Provider will use reasonable endeavours to ensure that each of the Service
Provider Key Personnel is committed to the provision of the Services, to the
extent reasonably necessary to fulfil that individual’s role in

 

22

 

the provision
of the Services, for the period specified against that individual’s name in
Schedule 8.

 

21.2         Service
Provider will only change Service Provider Key Personnel:

 

(a)           for
adverse performance or disciplinary or career development reasons; or

 

(b)           as a
result of illness or resignation; or

 

(c)           if the
Services which they are performing are complete; or

 

(d)           where
Client consents to the change, which consent must not be unreasonably withheld
or delayed; or

 

(e)           after
expiry of the relevant period specified in Schedule 8.

 

21.3         Prior to
the replacement of any Service Provider Key Personnel by Service Provider or
any of the Service Provider Key Personnel ceasing to be involved in the
provision of the Services, Service Provider will notify Client of that fact and
will consult with Client in relation to the selection of any replacement.  Service Provider will take reasonable
consideration of Client’s views.

 

22.          NON-SOLICITATION

 

22.1         Neither
party will, without the prior written consent of the other party, directly
induce or attempt to induce from the employment of the other party, or offer
employment to, any person employed in the provision or the receipt and/or
administration of the Services while that person is so employed and for a
period of six (6) months after the date on which that person ceased to be so
employed in connection with the Services.

 

22.2         Clause
22.1 will not apply to restrict either party from employing (or offering to
employ) any employee of the other party who has responded to general
recruitment advertising.

 

22.3         For the
purpose of this clause 22 a person employed by Service Provider
includes any employee of Service Provider’s Affiliates and a person employed by
Client includes any employee of the Client Group.

 

23.          INTELLECTUAL
PROPERTY

 

23.1         All
Intellectual Property Rights belonging to a party prior to signing of this
agreement will remain vested in that party.

 

23.2         Service
Provider retains all Intellectual Property Rights in the Service Provider
Software and the Service Provider Tools and Methodologies.  Service Provider grants, and will procure
that the Subcontractors grant, to Client a royalty-free, non-exclusive, non-transferable
and irrevocable licence to Use the Service Provider Software and the Service
Provider Tools and Methodologies to the extent necessary in order to receive
the Services or use the Non-Project Deliverables and the Project Deliverables.

 

23

 

23.3         As
between Client and Service Provider, Service Provider will own all Intellectual
Property Rights in the Operational Deliverables and the Project
Deliverables.  Service Provider grants
to Client, a royalty-free, non-exclusive, non-transferable and irrevocable
licence to Use the Operational Deliverables and the Project Deliverables to the
extent necessary in order to receive the Services or Replacement Services.  Notwithstanding anything in this clause 23.3
to the contrary, Service Provider shall not own any Intellectual Property
Rights in any Confidential Information disclosed by Client in the creation of
any Operational Deliverable or Project Deliverables. Notwithstanding anything
herein to the contrary, Service Provider shall not own any Intellectual
Property Rights in any reports prepared by Service Provider that are comprised
of information provided by Client.

 

23.4         Client
grants to Service Provider a royalty-free, non-exclusive, non-transferable and
irrevocable licence to use (including the right to sub-license the use thereof
to Service Provider Affiliates) the Retained Intellectual Property for the sole
purpose of providing the Services during the term of this Agreement; provided
that Service Provider agrees to adhere to the provisions of the licenses of
third party software provided as Assets hereunder as set forth on
Schedule 3.

 

23.5         Client
retains all Intellectual Property Rights in the Client Data.  Service Provider assigns all Intellectual
Property Rights in the Client Data which may arise in the future and vest in
Service Provider, to Client.  Service
Provider will execute, and will procure that the Subcontractors execute, such
documents and do such things as are reasonably necessary to give effect to this
clause 23.5.  Client grants to Service
Provider, a royalty-free, non-exclusive, non-transferable licence to use
(including the right to sub-license the use thereof to Service Provider
Affiliates) the Client Data for the purposes of providing the Services during
the term of this agreement.

 

23.6         Subject
to clause 20, nothing in this agreement will preclude Service Provider and/or
the Subcontractors from developing for itself, or for Third Parties, materials
which are competitive with those produced as a result of the Services,
irrespective of their similarity to materials which may be delivered to Client
under this agreement.  Furthermore, the
parties agree that subject to clause 20 Service Provider and the Subcontractors
will be free to use its general knowledge, skills and experience and any ideas,
concepts, know-how, methodologies and techniques related to the scope of this
agreement, the Services, any Operational Deliverables or any Project
Deliverables.

 

24.          USE OF CLIENT
DATA

 

24.1         Service
Provider will not delete or remove any copyright or database right notices
contained within or relating to the Client Data.

 

24.2         Service
Provider may not store, copy, disclose or use the Client Data except as
expressly authorised by Client and necessary for the performance by Service
Provider of its obligations under this agreement or any Project Work Package.

 

24.3         If, at
any time and from time to time, through the provision of the Services, Service
Provider is deemed by virtue of the Copyright and Rights in Databases
Regulations 1997 or similar legislation under the applicable laws

 

24

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT
HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

of the Czech
Republic to be the first owner of the database right in any of the Client Data,
Service Provider will, at Client’s expense, promptly assign all Intellectual
Property Rights in that Client Data to Client.

 

24.4         In
performing its obligations under this agreement, Service Provider and Client
will comply with the Data Protection Legislation and any notifications or
registrations made by Client under that legislation. Service Provider also
agrees to adhere to the processing requirements set forth in Schedule 11.

 

24.5         Service
Provider may use and disclose Client Data for purposes connected with this
agreement and the provision of the Services to Client and the Client Group.  Client acknowledges and agrees that Service
Provider may for these purposes transfer Client Data to any country within the
European  Economic
Area (EEA) and to the Czech Republic (or any country deemed adequate by the
Commission pursuant to Article 25(6) Directive 95/46/EC).

 

24.6         Except
as set forth in Schedule 11, the parties agree that, in processing
Personnel Data, Client retains the position of Data Controller and Service
Provider will process Personal Data in accordance with Client’s instructions.
Client will indemnify Service Provider against any Losses incurred by Service
Provider as a result of any claim or action against Service Provider in respect
of the processing of Personal Data in accordance with Client’s instructions.

 

25.          INTELLECTUAL
PROPERTY INDEMNITY

 

25.1         Subject to clauses 25.2, 25.4 and 25.5, Service Provider undertakes to
indemnify defend and hold Client harmless from and against any claim or action
that the use or possession of any Operational Deliverables, any Project
Deliverables, the Service Provider Software or the Service Provider Tools and
Methodologies or the receipt of any Services or any other materials made
available by Service Provider and/or the Subcontractors to Client (Service
Provider Supplied Materials), or any part of them, infringes (a) in the case of
the Service Provider Supplied Materials existing as at the Commencement Date,
{*****} in relation to which Services are being provided of any person and (b)
in the case of Service Provider Supplied Materials created during the term of
this agreement, {*****} in relation to which Services are being provided of any
person (each a Service Provider IPR Claim) and will indemnify and keep
indemnified Client from and against any Losses finally awarded against Client
or agreed by Service Provider in final settlement as a result of, or in
connection with, that Service Provider IPR Claim.

 

25.2         Client
agrees that:

 

(a)           it
will, as soon as reasonably practicable, notify Service Provider in writing of
any Service Provider IPR Claim of which it has notice;

 

25

 

(b)           it
will not make any admission as to liability in relation to, or agree to any
settlement of or compromise, that Service Provider IPR Claim without the prior
written consent of Service Provider which must not be unreasonably withheld or
delayed; and

 

(c)           Service
Provider will, at Service Provider’s request and expense, be entitled to
conduct all negotiations and litigation, and settle all litigation, arising
from any Service Provider IPR Claim and Client will give Service Provider all
reasonable assistance in connection with those negotiations and litigation.

 

25.3         If any
Service Provider IPR Claim is made, or in Service Provider’s reasonable opinion
is likely to be made against Client, Service Provider will promptly and at its
cost either:

 

(a)           ensure
that Client has and, to the extent required to be used by Service Provider for
the purpose of providing the Services, Service Provider and the Subcontractors
have, the right to continue using and possessing the Service Provider Supplied
Materials and Client has the right to continue receiving the Services; or

 

(b)           modify
or replace the infringing part of the Service Provider Supplied Materials or
the Services so as to avoid the infringement or alleged infringement.

 

25.4         The
undertaking and indemnity given under clause 25.1 does not apply to the extent that any
infringement has arisen directly from:

 

(a)           any
modifications of the Service Provider Supplied Materials and/or the Services
made by Client without Service Provider’s consent or authorisation; or

 

(b)           the
use of the Service Provider Supplied Materials in combination with any other
materials, software, equipment or systems not supplied or approved by Service
Provider and in a manner not contemplated by this agreement or the relevant
Project Work Package; or

 

(c)           Client’s
failure to use any corrections or enhancements of the Service Provider Supplied
Materials and/or the Services that are made available to Client by Service Provider
within ninety (90) days after receipt thereof provided that Service Provider
informed Client that the corrections or enhancements were required in order to
avoid the infringement of any third party Intellectual Property rights; or

 

(d)           Client’s
distribution, marketing or use of the Service Provider Supplied Materials
and/or the Services to Third Parties other than Client’s Affiliates.

 

25.5         The
undertaking and indemnity under clause 25.1 does not apply to any Third Party
Software or other materials from any Third Party (including any hardware,
software or other infrastructure supplied to Client as set forth on
Schedule 3) made available to Client or used or supplied by Service
Provider

 

26

 

and/or the Subcontractors
in the performance of the Services. 
Service Provider will, and will procure that the Subcontractors will, to
the extent legally possible, enforce any intellectual property indemnity in
respect of that Third Party Software or those Third Party materials where there
is a claim of any infringement.  For the
avoidance of doubt, nothing in this clause 25.5 shall excuse the Service
Provider from its obligations at clause 6 to continue to provide the Operational
Services to the Client and the Client Group.

 

25.6         Subject
to clause 25.7 and 25.9 Client undertakes to indemnify defend and hold Service
Provider harmless from and against any claim or action that the use or
possession of any materials (including the Retained Intellectual Property) made
available by Client to Service Provider (Client Supplied Materials) infringes (a) in
the case of Client Supplied Materials existing as at the Commencement Date, the
rights of any Intellectual Property rights, including but not limited to
copyright or database rights or trade marks or patents in any jurisdiction in
relation to which Services are being provided of any person and (b) in the case
of Client Supplied Materials created during the term of this agreement, the
rights of any Intellectual Property rights, including but not limited to
copyright or database rights or trade marks in any jurisdiction in relation to
which Services are being provided of any person (each a Client IPR Claim) and will
indemnify and keep indemnified Service Provider from and against any Losses
finally  awarded against Service
Provider or agreed by Client in final settlement as a result of, or in
connection with, that Client IPR Claim.

 

25.7         Service
Provider agrees that:

 

(a)           it
will, as soon as reasonably practicable, notify Client in writing of any Client
IPR Claim of which it has notice; and

 

(b)           it
will not make any admission as to liability in relation to, or agree to any
settlement of or compromise, that Client IPR Claim without the prior written
consent of Client which must not be unreasonably withheld or delayed; and

 

(c)           Client
will at Client’s request and expense, be entitled to conduct all negotiations
and litigation, and settle all litigation, arising from any Client IPR Claim
and Service Provider will give Client all reasonable assistance in connection
with those negotiations and litigation.

 

25.8         If any
Client IPR Claim is made, or in Client’s reasonable opinion is likely to be
made against Service Provider, Client will promptly and at its cost either:

 

(a)           ensure
that, to the extent required to be used by it, Service Provider has the right
to continue using and possessing the Client Supplied Materials; or

 

(b)           modify
or replace the infringing part of the Client Supplied Materials so as to avoid
the infringement or alleged infringement.

 

25.9         The
undertaking and indemnity given under clause 25.6 will not apply to the extent
that any infringement has arisen directly from:

 

27

 

(a)           any
modifications of the Client Supplied Materials made by Service Provider except
where Client has directed those modifications are to be made or they are
otherwise made in accordance with this agreement; or

 

(b)           the
use of the Client Supplied Materials in combination with any other materials,
software, equipment or systems not supplied or approved by Client or in a
manner not contemplated by this agreement or the relevant Project Work Package;
or

 

(c)           Service
Provider’s distribution, marketing or use of the Client Supplied Materials to
third parties other than Service Provider Affiliates and subcontractors other
than in connection with the provision of services to Client and Client’s
Affiliates.

 

25.10       The
undertakings in this clause 25 are the sole and exclusive remedies of either
party in relation to the infringement of the Intellectual Property Rights of
any Third Party.

 

26.          REPRESENTATIONS
AND WARRANTIES

 

26.1         Each
party represents and warrants that:

 

(a)           it has
the capacity and authority to enter into and to perform this agreement;

 

(b)           it has
not entered into any agreement which would prevent it from entering into this
agreement and that this agreement has been executed by a duly authorised
representative of that party;

 

(c)           there
are no actions, suits or proceedings pending or, to that party’s knowledge,
threatened against or affecting that party before any court or administrative
body or arbitral tribunal that might affect the ability of that party to meet
and carry out its obligations under this agreement;

 

(d)           once
duly signed this agreement will constitute its legal, valid and binding
obligations;

 

and
Service Provider represents and warrants that:

 

(e)            the
Services will be rendered in a professional and workmanlike manner and will be
fit for the purpose described in Schedule 1.

 

26.2         With
respect to all Third-Party products and services purchased by Service Provider
for Client in connection with the provision of the Services, Service Provider
shall pass through or assign to Client the rights Service Provider obtains from
the manufacturer(s) and/or supplier(s) of such products and services (including
warranty and indemnification rights), all to the extent that such rights are
assignable.  If pass-through warranties
and indemnities reasonably acceptable to Client are not available from a
manufacturer(s) and/or supplier(s) whose services or products are dedicated to
Client, or that are not provided in a shared environment, then Service Provider
will discuss the matter with Client prior to engaging the particular
manufacturer(s) and/or

 

28

 

supplier(s),
and the parties will mutually determine to either accept the terms available
from such  manufacturer(s) and/or
supplier(s), in which case Service Provider will enforce the applicable
warranty or indemnity on behalf of Client as provided below, or deal with
another manufacturer(s) and/or supplier(s) of comparable products or services
that will provide warranties and indemnities reasonably acceptable  to
Client.  In the event of a Third-Party
software or hardware nonconformance, Service Provider will coordinate with, and
be the point of contact for resolution of the problem through, the applicable
manufacturer(s) and/or supplier(s) and, upon becoming aware of a problem, will
notify such manufacturer(s) and/or supplier(s) and will use commercially
reasonable efforts to cause such manufacturer(s) and/or supplier(s) to promptly
repair or replace the nonconforming item in accordance with such
manufacturer(s) and/or supplier(s)’ warranty. 
If any warranties or indemnities may not be passed through, Service
Provider shall, upon the request of Client, take commercially reasonable action
to enforce any applicable warranty or indemnity that is enforceable by Service
Provider in its own name.  However,
Service Provider will have no obligation to resort to litigation or other
formal dispute resolution procedures to enforce any such warranty or indemnity.

 

26.3         Except
as may be set forth in any Schedule, the express obligations and warranties
made by the Service Provider in this agreement and any Project Work Package are
in place of and to the exclusion (to the fullest extent permitted by law) of
any other warranty, representation, condition, term or undertaking of any kind,
express or implied, statutory or otherwise, including (without limitation) as
to the condition, performance, fitness for purpose or satisfactory quality of
the Services or any Projects or any part of them.

 

PART E - LIABILITY

 

27.          FORCE MAJEURE

 

27.1         Neither
party will be liable to the other for any delay or non-performance of its
obligations under this agreement to the extent to which such delay or
non-performance arises from any event (including, without limitation, any act
or omission of any Third Party) beyond its (or its contractor’s or
Subcontractor’s or Affiliate’s) reasonable control which could not reasonably
be planned for or avoided including but not limited to:

 

(a)           act of
God, governmental intervention, war, fire, flood, explosion, civil commotion,
armed hostilities, act of terrorism, revolution (including in another country);
or

 

(b)           blockade,
embargo, strike, lock-out, sit-in, industrial or trade dispute to the extent to
which those things do not involve employees of the party (or its contractor’s
or Subcontractor’s or Affiliate’s) claiming relief; or

 

(c)           adverse
weather or disease; or

 

(d)           act or
intervention of a competent judicial or regulatory authority; or

 

(e)           failure
in the public supply of electrical power or public telecommunications
equipment.

 

29

 

(each a Force
Majeure Event).

 

27.2         A party
whose performance is affected by a Force Majeure Event (Affected Party) will:

 

(a)           promptly
notify the other party in writing of the Force Majeure Event and the cause and
the likely duration of any consequential delay or non-performance of the
Affected Party’s obligations; and

 

(b)           use
reasonable endeavours to avoid or mitigate the effect of such event on the
other party and the performance of the Affected Party’s obligations and resume
full performance of the Affected Party’s obligations as soon as reasonably
possible.

 

27.3         Subject
to clause 27.4, if the Affected Party has met the conditions in clause 27.2,
its performance of any affected obligation under this agreement will be
suspended for the period that the Force Majeure Event continues and the
Affected Party will have an extension of time for performance equal to the
period of delay or failure, but the Affected Party will continue to perform all
other obligations that are not prevented by the Force Majeure Event.

 

27.4         If any Force Majeure Event
under clause 27.1 substantially prevents, hinders or delays performance of (i)
the Services necessary for the performance of functions reasonably identified
by the Client as critical for more than 20 days or (ii) any Services for more
than 60 days Client may terminate this agreement without liability to Service
Provider for termination (other than liability to pay amounts in respect of
Services already provided) as of a date specified by Client in a written notice
of termination to Service Provider.

 

27.5         Client
will not be required to pay for any Services not performed during the period
that a Force Majeure Event continues to the extent the period exceeds thirty
(30) days.

 

28.          LIMITATIONS OF LIABILITY AND EXCUSE

 

28.1         Neither
party excludes or limits liability to the other party for:

 

(a)           death
or personal injury caused by its negligence or that of its employees, agents or
subcontractors (as applicable); or

 

(b)           any
breach of the warranties or conditions implied by section 12 Sale of Goods
Act 1979 or section 2 of the Supply of Goods and Services Act 1982; or

 

(c)           its
own fraud; or

 

(d)           liability
to pay Charges.

 

30

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT
HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

28.2         Subject
to clause 28.1, {*****}, the total aggregate liability of Service Provider and
its Affiliates, whether arising from negligence, breach of contract or
otherwise under or in connection with this agreement will not in respect of any
single event or series of connected events exceed an amount equivalent to US$
{*****} during the Transition Period or US${*****} in any Contract Year during
the term of this Agreement for the following Losses:

 

(a)   Losses resulting
from claims of {*****} and further provided that:

 

(i)            The
maximum amount the Client may claim {*****} is US$ {*****}; and

 

(ii)           {*****}are resumed as soon as commercially
possible upon the correction of the error by Service Provider, assuming
{*****};

 

(iii)          Client was not aware that Service
Provider’s failure to properly {*****} was incorrect at the time of the
{*****};

 

(iv)          Client has complied will all of its
obligations under this agreement to the extent that such obligations would have
enabled Service Provider to properly {*****}; and

 

(iv)          any suspension of the {*****}.

 

(b)       Losses resulting from
claims of {*****}the provision of its services to the Client provided that:

 

(i)            The
maximum amount the Client may claim {*****} is US$ {*****}; and

 

(ii)           Service
Provider is provided notice of {*****} or is immediately notified in writing by
Client of any notice received from {*****} of the suspension and/or termination
of the {*****} for {*****};

 

(iii)          Client
has complied will all of its obligations under this agreement to the extent
that such obligations would have enabled Service Provider to properly arrange
for the {*****} when due to the {*****}; and

 

31

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT
HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

(iv)          any
suspension of services by the {*****} is (a) strictly in accordance with the
terms and conditions of the existing contract in place between the Client and
{*****} or to the extent there is no written agreement then {*****}; and (b) if
permitted by {*****} immediately upon correction of the error by Service
Provider.

 

(c)           Losses incurred by Client
relating to the {*****} to the extent resulting from {*****} provided that:

 

(i)            Client
has complied with all of its obligations under this agreement affecting Service
Provider’s ability to {*****} and has notified Service Provider of any {*****}
received from Service Provider as soon as it has is aware or should reasonable
have become aware of the {*****}; and

 

(ii)           the
recovery of Losses subject to the limitations under the clause 28.2 is the sole
and exclusive remedy of the Client as a result of incorrect or delayed
information supplied by Service Provider.

 

The minimum
claim that can be made pursuant to this clause 28.2 in any {*****} month period
is US${*****}.  Any liability arising
under this clause 28.2 must relate to the Service provided by Service Provider
as of the Go-Live Date for each Affiliate until the termination of this agreement.

 

For the
purposes of this clause 28.2,

 

(i)            “Client” shall refer to Client or any Affiliate of
Client;

(ii)           “{*****}” means a third party who has entered into a {*****} with Client for the provision of {*****};

(iii)          “{*****}” means an agreement entered into between a {*****}and Client for the provision of {*****};

(iv)          “{*****} Services” means the services provided by Client to {*****};

(v)           “{*****}” means {*****} by
Client under a {*****}, which will be
calculated by reference to the remaining term of the {*****}, not
to exceed {*****};

(vi)          “{*****}” means a {*****}
required to be {*****}, including but
not limited to, by way of example only, {*****};

(vii)         “{*****}” means services provided by {*****} to Client; and

(viii)       “{*****}” means a third party who supplies services to Client enabling the Client
to provide {*****}.

 

28.3         Subject
to clauses 28.1 and 28.2, the total aggregate liability of either party and its
Affiliates for Losses incurred by the other party, whether arising from
negligence, breach of contract or otherwise under or in connection with this
agreement  (a) during any Contract Year
in respect of any single event or series of connected events will not exceed,
in aggregate, an amount equivalent to {*****} and (b) during the Transition Period,
in respect of any single event or series of connected events will not exceed,
in aggregate, an amount equivalent to the {*****}; provided however that any
liability incurred by Service Provider under clause 28.2 shall be exclusive to
Service Provider’s obligations arising under this clause 28.3.

 

32

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT
HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

28.4         The
total aggregate liability of Service Provider under clauses 28.2 and 28.3 shall
not exceed US${*****} in any twelve month period.

 

28.5         Any
amount paid or payable by Client to Service Provider under this agreement by
way of reimbursement of expenses, or any interest on them will not count
towards any calculation of total liability.

 

28.6         Subject
to clauses 28.1 and 28.2, neither party will be liable to the other party for:

 

(a)           loss
of profits, business, revenue, goodwill, expended management time or
anticipated savings;

 

(b)           Losses
arising from one party terminating the employment relationship with any of its
employees except as set forth in Schedule 10; and/or

 

(c)           indirect
or consequential loss or damage.

 

28.7         Without
limiting clause 28.6 but subject to clauses 28.1, Service Provider will not be
liable to Client for any loss or damage to the extent arising from or as a
result of any of the following circumstances due to the acts or omissions of
Client or its employees, agents, customers, suppliers, contractors (other than
Service Provider) and subcontractors: or

 

(a)           errors
in the coding of information provided by or on behalf of Client;

 

(b)           illegible
data or information in source documents provided by or on behalf of Client; or

 

(c)           the
late delivery or non-delivery of data; or

 

(d)           data
supplied that is incorrect, out-of-date, out of specified sequence, in the
wrong form or at variance with the relevant specifications; or

 

(e)           errors
in operating instructions supplied by or on behalf of Client; or

 

(f)            computer
media that are faulty, damaged, or incorrectly prepared at the time of supply
to Service Provider; or

 

(g)           a
failure to comply with any operating documentation or other reasonable
instructions of Service Provider in relation to the Services.

 

provided that
nothing in this clause 28.7 will relieve Service Provider of any liability for
negligently failing to advise in a timely manner an appropriate representative
of Client of the occurrence of any event described in this clause 28.7.

 

Service
Provider will, in addition to the Charges, be entitled to charge Client at its
applicable rates for any work that arises from any of these errors or defects,
including rework necessitated by inaccurate, incomplete or out of date Client
Data or erroneous or incomplete instructions supplied by or on behalf of
Client, where such work is necessary to enable Service Provider to supply the
Services in accordance with this agreement; and where resources are available
Service Provider shall use resources currently dedicated to Client to perform
such work

 

33

 

unless such
resources cannot perform such work or rework in a timely fashion.
Notwithstanding the foregoing, if information provided by Client was the result
of any work provided by the Service Provider, either pursuant to a Project Work
Package or otherwise, then Client shall not be deemed presumptively liable for
any additional work that may arise due to the errors and defects referred to
above. In this clause 0 applicable
rates means rates agreed between Service Provider and Client or, if none
have been agreed, rates that are competitive for similar work supplied to
corporations similar to Client in the same industry as Client and as
appropriate to the rates charged in the location where the Services are
performed.

 

28.8         Neither
party may assert a claim or commence proceedings (other than a claim or
proceedings relating to the death of or injury to any person) against the other
party in connection with this agreement more than 3 years after the time at
which the claiming party first became aware or ought reasonably to have become
aware of the facts or other circumstances that gave rise to the claim or
proceedings.

 

28.9         The
parties agree that if any exclusion, limitation or provision contained or
expressly referred to in this clause 28 is held to be invalid under any
applicable statute or rule of law it will to that extent be deemed omitted.

 

28.10       Nothing in
this clause 28 will be taken as in any way reducing or affecting a general duty
to mitigate loss suffered by a party.

 

28.11       The
parties agree that they have negotiated this clause 28 and it represents a fair
and equitable position in relation to risk, reward and pricing having regard to
all relevant factors, including the nature of the Services, the negotiated
Charges.

 

28.12       Without
limiting any other provision of this clause 28, Service Provider will not be in
breach of any of its obligations under this agreement to the extent that the
breach is as a result of any of the following actions or events, but only to
the extent that if Service Provider is aware or reasonably should have been
aware of the actions or events, Service Provider has brought the action or
event to the attention of a responsible person in Client’s organisation:

 

(a)           Client’s
failure to perform its obligations under this agreement (including the Client
Responsibilities); or

 

(b)           any
changes, modifications, updates or enhancements made to the Operational
Services or System other than by, or with the written approval of, Service
Provider in accordance with Change Control; or

 

(c)           any
inaccuracy, delay, interruption or error caused by any interface of Client or a
Third Party with the Operational Services or System unless those interfaces are
approved by  Service Provider; or

 

(d)           a Restraining Event; or

 

(e)           any of
the information or assumptions contained in Schedule 6 being materially
incorrect; or

 

(f)            any
security investigation under clause 14.3.

 

34

 

If Service
Provider incurs additional costs in performing the Operational Services in any
of the circumstances described in clauses 28.12, Service Provider will be
entitled to raise a Change Request, which shall be reviewed in accordance with
clause 17; provided however that where resources are available Service Provider
shall use resources currently dedicated to Client to perform such work unless
such resources cannot perform such work or rework in a timely fashion.

 

28.13       The
exclusions and limitations of liability under this clause 28 will operate to
the benefit of Subcontractors and Affiliates of the parties under this
agreement to the same extent that such provisions operate to the benefit of the
parties.  Any limitations of liability
under this agreement will be computed for Service Provider and Subcontractors
in the aggregate. Subcontractors and Affiliates of the parties may enforce the
terms of this clause 28.13 under the Contracts (Rights of Third Parties) Act
1999.

 

PART F - TERMINATION

 

29.          TERMINATION

 

29.1         Either
party will have the right, without prejudice to its other rights or remedies,
to terminate this agreement immediately by written notice to the other party,
if the other party becomes insolvent or an order is made or a resolution passed
for the liquidation, administration, winding-up of dissolution of the other
party (otherwise than for the purposes of a solvent amalgamation or
reconstruction) or an administrative or other receiver, manager, trustee,
liquidator, administrator, or similar officer is appointed over all or any
substantial part of the assets of the other party or the other party enters
into or proposes any composition or arrangement with its creditors generally or
anything similar to the foregoing occurs in any applicable jurisdiction.

 

29.2         Service
Provider will have the right, without prejudice to its other rights or
remedies, to terminate this agreement immediately by written notice to Client
if Client fails to pay undisputed Charges owing to Service Provider in
accordance with clause 9 within 14 days after receipt of written notice which
refers to this clause 29.2 and requiring it to pay such Charges after the due
date for payment (or, if later, 30 days after the date on which payment was
first due).

 

29.3         In the
circumstances described in clause 29.2, Service Provider may, in its
discretion, suspend the provision of the Services until such time as payment
has been made.

 

29.4         Service
Provider will have no liability under this agreement as a result of termination
in accordance with clause 29.2 or suspension of the Services in accordance with
clause 29.3.

 

29.5         Either
party will have the right, without prejudice to its other rights or remedies,
to terminate this agreement immediately by written notice to the other party
where the other party is in material breach of this agreement (being a single
event or a series of events which are together a material breach) and either
such breach is not capable of remedy or, if the breach is capable of remedy,
the other party has failed to remedy the breach within 30

 

35

 

days after
receiving written notice requiring it to do so.  The 30 day period will be extended by another 30 days if the
first party is reasonably satisfied that the other party has taken reasonable
steps to remedy the breach and the first party reasonably believes the breach
will be remedied in a further 30 day period. 
The rights enumerated under clause 29.4 shall be without
prejudice to the rights of the parties under law to seek recoupment or recovery
against the other party for Losses incurred by the party resulting from the
breach or non-performance of this agreement or any provision under this
agreement whether such breach or non-performance is deemed material or not.

 

29.6         Either
party will have the right to terminate this agreement for convenience on giving
the other party not less than 12 months’ written notice in the case of the
Service Provider and not less than 3 months’ written notice in the case of the
Client provided that the written notice of termination will not expire during
the Initial Term.

 

29.7         Service
Provider will have the right, without prejudice to its other rights or
remedies, to terminate this agreement upon not less than 12 months’ written
notice to Client if the average number of full time equivalent employees (FTEs)
utilised in performing the Services during a Contract Year is less than 50% of
the Agreed Number as referred to in Schedule 5.

 

29.8         Client
will have the right to terminate this agreement for convenience on giving the
other party not less than 3 months’ written notice during the Initial Term
subject to the Termination Charges set forth in Schedule 5.

 

30.          EXIT PLAN AND CONSEQUENCES OF TERMINATION

 

30.1         Service
Provider will, during the Transition Period, produce an Exit Plan based on the
principles set out in Schedule 9 for the orderly transition of Services
from Service Provider to Client or any Replacement Supplier in the event of
expiration or termination of this agreement for any reason.  Within 30 days after the submission of that
Exit Plan, the parties will meet and use their respective reasonable endeavours
to agree the contents of that Exit Plan, based on the principles set out in
Schedule 9.  Service Provider will update
the Exit Plan to reflect changes in the Services at the commencement of the
second Contract Year and once every year after that date (or at such other
frequency as may be agreed between Service Provider and Client).  In each case Service Provider will submit
the revised Exit Plan to Client for review. 
Within 30 days after the submission of the revised Exit Plan, the
parties must meet and use their respective reasonable endeavours to agree the
contents of that revised Exit Plan, based on the principles set out in
Schedule 9 and the changes that have occurred in the Services since the
Exit Plan was last agreed.

 

30.2         Any
termination of this agreement will not affect any accrued rights or liabilities
of either party nor will it affect the coming into force or continuation in
force of any other clauses and provisions of the agreement which are expressly
or by implication intended to come into force or continue in force on or after
that termination.

 

30.3         Following
notice of termination of this agreement, Service Provider will at the request
of Client continue to provide, or procure that the Subcontractors continue to
provide the Services (as applicable) and will provide the

 

36

 

Termination
Assistance for the Termination Period or such shorter period as Client may
require.  During the Termination Period
Client will continue to pay the Charges to Service Provider in accordance with
Schedule 5.

 

30.4         Where
notice to terminate is given under clause 27.4 or 29.1 or 29.2 or 29.4 or 29.5,
the Termination Period will commence with effect from the date of issue of that
notice provided that Service Provider will not be required to provide the
Services or the Termination Assistance unless and until Client has paid to Service
Provider (i) all Charges and other amounts owing to Service Provider by Client
under this agreement minus any set-off in accordance with clause 9.6, and (ii)
all Charges for Operational Services provided as of the date of the notice of
termination.

 

30.5         Within
14 days after service of notice of termination by either party, Service
Provider will submit an updated Exit Plan to Client for review and
approval.  The parties will use their
respective reasonable endeavours to agree the contents of that plan (including
whether or not Employment Regulations will apply on the award of a new contract
to the Replacement Supplier or the transfer of the Services to Client), based
on the principles set out in Schedule 9. 
Until the agreement of the Exit Plan, Service Provider will provide the
Termination Assistance in good faith to Client as set out in the previous Exit
Plan to the extent applicable or in accordance with the principles set out in
Schedule 9.

 

30.6         Where
there is any dispute between the parties regarding, or failure to agree, the
manner in which the services set out in Schedule 9 are to be performed or
the content of the Exit Plan, either party may on written notice to the other,
refer that issue for resolution pursuant to the dispute resolution procedures
set out in Schedule 7.

 

30.7         During
the Termination Period, Service Provider will, in addition to providing the
Services and the Termination Assistance, provide to Client any reasonable
assistance requested by Client to allow the Services to continue without
interruption or adverse effect following the termination of this agreement and
to facilitate the orderly transfer of responsibility for and conduct of the
Services to Client, or a Replacement Supplier nominated by Client.  Any additional costs incurred by Service
Provider in providing such reasonable assistance which is not already in the
scope of the Termination Assistance or the Exit Plan will be the subject of a
Change Request by Service Provider, which must not be unreasonably withheld or
delayed by Client. If Service Provider will incur additional costs the parties
will negotiate a Change Request at the rates set out in Schedule 5.

 

30.8         All
Projects underway at the time of termination or expiration of this agreement
will be reviewed on a case by case basis by the parties.  Either party will have the option to
terminate the relevant Project Work Package by written notice to the other
party with effect from the termination or expiration of this agreement.  Unless so terminated, the relevant Project
Work Package will continue until terminated in accordance with its terms.

 

30.9         At the
time of termination or expiration of this agreement Service Provider shall
promptly return any Client Data.

 

37

 

PART G - MISCELLANEOUS

 

31.          ANNOUNCEMENTS

 

31.1         Subject
to clauses 31.2 and 31.3, all media releases, public announcements or public
disclosures relating to this agreement or its subject matter, including any
promotional material but excluding any announcement intended solely for
internal distribution or any disclosure required by law (including by
accounting or regulatory requirements) must be co-ordinated between, and
approved in writing by, the parties prior to release.

 

31.2         The
parties will agree a press release relating to this agreement promptly
following the signing of this agreement.

 

31.3         From
time to time upon prior written approval by Client, Service Provider may refer
to Client as a reference site for other clients of Service Provider.

 

32.          ASSIGNMENT
AND SUBCONTRACTORS

 

32.1         Subject
to clauses 32.2, 32.3 and 32.4, neither party may assign, sub-license, transfer
or otherwise dispose of any of its rights, transfer or otherwise dispose of any
of its obligations under this agreement without the prior written consent of
the other party which must not be unreasonably withheld or delayed.

 

32.2         Service
Provider is entitled to assign this agreement to its successor in business
provided that either:

 

(a)           the
successor is an “equivalent entity” to Service Provider, meaning that:

 

(i)            the
successor is equally able to perform Service Provider’s obligations under this
agreement, including obligations to pay any sums for which it may be liable to
Client as a result of any breach or under any indemnity; and

 

(ii)           assignment
to the successor would not adversely affect Client’s ability to enjoy all of
its rights and remedies under this agreement (including rights to recover sums
under any indemnity) or to enforce those rights and remedies; or

 

(b)           the
successor is not an equivalent entity to Service Provider, but Service Provider
has provided Client with evidence satisfactory to Client (acting reasonably)
that the successor has in place (and has undertaken, for the benefit of Client,
to maintain) insurance policies covering the performance of all of the
successor’s obligations and liabilities to Client under this agreement, until
such time (if any) that Client reasonably determines that the successor is an
equivalent entity to Service Provider.

 

32.3         Service
Provider is entitled to enter into agreements with Subcontractors, and will
remain responsible to Client for the acts and omissions of those Subcontractors
as if they were the acts or omissions of Service Provider.

 

32.4         Client
is entitled to assign this agreement to a successor in interest provided that
the successor is equally able to pay all of Client’s obligations arising

 

38

 

hereunder,
subject to the prior written consent of Service Provider which must not be
unreasonably withheld or delayed.  The
Client shall remain liable for the obligations of its successor to the extent
the successor is unable to fulfil its obligations to Service Provider.

 

32.5         Client
will grant to each Subcontractor all rights granted, and comply, as regards
each Subcontractor, with all obligations assumed, by Client under this
agreement to the extent necessary to enable the Subcontractor to provide the
Services subcontracted to it.

 

32.6         For the
assignment set forth in 32.2, Service Provider shall remain liable for the
obligations of its successor during the then current Term to the extent the
successor is unable to fulfil its obligations to Client.

 

33.          NOTICES

 

33.1         Any
notice or other document to be served under this agreement may be delivered or
sent by registered post or fax to the party to be served as follows:

 

	
  (a)

  	
  to
  Service Provider at:

  	
  (b)

  	
  to
  Client at:

  
	
   

  	
  60 Queen
  Victoria Street

  London

  EC4N 4TW

  Fax: +44 207 844 4444

  	
   

  	
  H. Walaart
  Sacrestraat 401-403

  1117 BM Schiphol

  (SCHIPHOL OOST)

  The Netherlands

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Marked for
  the attention of:

  Service Provider Client Partner

  	
   

  	
  Marked for
  the attention of:

  Legal Counsel

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  In the case of Service Provider:

  	
   

  	
  In the case of Client:

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  A
  copy of the notice

  	
   

  	
  A
  copy of the notice to go to:

  
	
   

  	
  to go
  to:

  	
   

  	
   

  
	
   

  	
  General
  Counsel

  	
   

  	
  FAO:
  Legal Counsel

  
	
   

  	
  Accenture
  LLP

  	
   

  	
  VIA
  NET.WORKS

  
	
   

  	
  1661
  Page Mill Road

  	
   

  	
  Old
  Bridge House

  
	
   

  	
  Palo
  Alto

  	
   

  	
  40
  Church Street

  
	
   

  	
  CA
  94304 USA

  	
   

  	
  Staines,
  Middlesex

  
	
   

  	
   

  	
   

  	
  TW18
  4EP

  
	
   

  	
   

  	
   

  	
  tel:
  +44 (0)1784 898958

  
	
   

  	
   

  	
   

  	
  fax:
  +44 (0)1784 898849

  

 

or at such
other address or facsimile number or to such other person as it may have
notified to the other party in accordance with this clause 33.1.  Any notice or other document sent by post
must be sent by prepaid first class post.

 

33.2         In
proving service of a notice or document it will be sufficient to prove that
delivery was made or that the envelope containing the notice or document was
properly addressed and posted as a prepaid first class or equivalent recorded
delivery letter or that the facsimile message was properly addressed and
despatched, as the case may be.

 

39

 

34.          WHOLE AGREEMENT

 

34.1         This
agreement contains the whole agreement between the parties relating to the
transactions contemplated by this agreement and supersedes all previous
agreements, arrangements and understanding between the parties relating to
those transactions or that subject matter. 
No purchase order or other ordering document will add to or vary the
terms of this agreement.  Service
Provider will deal with any document of that kind for invoicing purposes only.

 

34.2         Subject
to clause 34.3, each party acknowledges that in entering into this agreement it
has not relied on any representation, warranty, collateral contract or other
assurance (except those set out or referred to in this agreement) made by or on
behalf of any other party before the signature of this agreement.  Each party waives all rights and remedies
which, but for this clause 34.2, might otherwise be available to it in respect
of any such representation, warranty, collateral contract or other assurance.

 

34.3         Nothing
in clause 34.2 limits or excludes any liability for fraudulent
misrepresentation.

 

35.          DISPUTES

 

35.1         Any
dispute arising under or in relation to this agreement (Dispute) will be promptly
referred to the correct escalation process and bodies for resolution as set out
in Schedule 7.

 

35.2         Either
party may commence legal proceedings in respect of any Disputes arising under
clauses 20, 22, 23 without referring the Dispute to the dispute resolution
process set forth in Schedule 7, including in respect of urgent
interlocutory relief related thereto.

 

36.          GENERAL

 

36.1         Amendments:  Any amendment or waiver of
this agreement or any Project Work Package will not be binding on the parties
unless set out in writing, expressed to amend or waive this agreement, and
signed on behalf of each of the parties. No amendments or waivers to this
agreement shall be authorized by Client unless signed by its Vice President,
President or CFO.

 

36.2         Severability:  If a provision of this
agreement or any Project Work Package is or becomes illegal, invalid or
unenforceable that will not affect the legality, validity or enforceability of
any other provision of this agreement or any Project Work Package, that
provision will be deemed to be modified to the extent necessary (in the court’s
opinion) to render it enforceable, and the parties’ rights and obligations will
be construed accordingly.

 

36.3         No partnership or agency:  Nothing in this agreement
or any Project Work Package will be deemed to constitute a partnership between
the parties, nor constitute either party the agent of the other party for any
purpose.

 

36.4         Third Party Rights:  No third party or other
person who is not a party to this agreement or any Project Work Package may
enforce any of its terms under the Contracts (Rights of Third Parties) Act 1999
except to the extent stated expressly to the contrary in this agreement.

 

40

 

36.5         Waivers:  A waiver (whether express
or implied) by one of the parties of any of the provisions of this agreement or
any Project Work Package or of any breach of or default by the other party in
performing any of those provisions will not constitute a continuing waiver and
that waiver will not prevent the waiving party from subsequently enforcing any
of the provisions of this agreement not waived or from acting on any subsequent
breach of or default by the other party under any of the provisions of this agreement
or any Project Work Package.

 

36.6         Further Assurance:  Each party will execute
all documents and do all other acts, which may be necessary to give full effect
to its obligations under this agreement or any Project Work Package. Each party
will use all reasonable endeavours to consider the needs, concerns and views of
the other party when making any decision as to the giving or withholding of
consent or approval, or when exercising any other discretion under this
agreement.

 

36.7         Costs:  Except as provided in this
agreement, each party will pay its costs and expenses incurred by it in
connection with the entering into of this agreement or any Project Work
Package.

 

36.8         Authority:  Except as provided in
writing or where expressly authorised in writing, neither party will have any
authority to act or make representations on behalf of the other party and
nothing will impose any liability on either party in respect of any liability
incurred by the other party.

 

36.9         Provision of similar services:  Nothing in this agreement
prohibits Service Provider from providing services similar to the Services to
any Third Party.  For the avoidance of
doubt, the Service Provider will continue to be subject to the provisions of clause
20.

 

36.10       Set-off:  Except as set forth in
clause 9.6 neither party will be entitled to set off any undisputed amounts
owed to the other party under this agreement against amounts owing to it by the
other party under any other agreement.

 

36.11       Notifications:  Notwithstanding any other
provision of this agreement, no provision of this agreement that is of such a
nature as to make this agreement liable to notification to the European
Commission or to registration with any competition law authorities will take
effect until the day after that on which all necessary particulars have been
furnished to the European Commission and/or all of such authorities.  The parties will co-operate fully in the
timely preparation and submission of any notification or registration.  Each party will bear its own costs of doing
so.  If any regulatory or similar
authority investigates or gives formal notice that it intends to investigate
any aspect of this agreement, the parties will consult with a view to
negotiating alternative provisions that substantially give effect to the
parties’ original intentions and satisfy the concerns of the authority
concerned.  All other provisions of this
agreement will remain in full force and effect, regardless of whether any of
the provisions of this agreement are held to be void or unenforceable or
whether the parties are able to agree on mutually satisfactory alternative
provisions.

 

36.12       The party
whose approval or consent is requested by the other party to fulfil its
obligations under this agreement shall not unreasonably withhold or delay
giving that approval, consent or agreement.

 

41

 

37.          GOVERNING
LAW AND JURISDICTION

 

This agreement
is governed by English law.  The parties
agree that the courts of England will have exclusive jurisdiction to settle any
disputes arising out of or in connection with this agreement and the parties
accordingly submit to the exclusive jurisdiction of the English courts.

 

42

 

SIGNATORIES

 

This agreement has been entered into on the
date stated at the beginning of this agreement.

 

 

	
  SIGNED for VIA NET.WORKS,

  INC. by:

  
	
   

  
	
   

  
	
  /s/ Fraser Park

  	
   

  
	
   

  
	
  Signature

  
	
   

  
	
  Fraser Park

  
	
   

  
	
  Name

  
	
   

  
	
  CFO

  
	
   

  
	
  Title 

  

 

 

	
  SIGNED for ACCENTURE LLP by:

  
	
   

  
	
  /s/ James M. Ellis

  	
   

  
	
   

  
	
  Signature

  
	
   

  
	
  James M. Ellis

  
	
   

  
	
  Name

  
	
   

  
	
  Partner

  
	
   

  
	
  Title

  

 

43

 

Schedule 1

 

OPERATIONAL SERVICES,
PROJECT SERVICES AND RETAINED

SERVICES

 

1

 

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  PURCHASE TO PAY PROCESS

  
	
  Purchase

  Requisition

  	
  Purchase

  Order

  	
  Receipt

  	
  Receive

  Invoice

  	
  Match
  Invoice

  	
  Resolve

  Discrepancy

  	
  Make Payment

  

 

	
  Baseline
  Service Item

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Accenture

  	
   

  	
  Via

  Networks

  	
   

  	
  Frequency

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-MGMNT

  	
   

  	
  As Required

  	
   

  	
  Via Networks defines the {*****}

  	
   

  	
  Accenture will administrate the Policy

  	
   

  	
  1.1  Review and update {*****} as they relate
  to the Purchase to Pay processes

  1.2  Identify any missing {*****} from
  the activity 1.1 above which are required to support the FSSC standard
  processes, and define and document them.

  1.3  Include in policies a {*****} to allow
  them to be kept up to date in future

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****}, {*****} and {*****} of {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
  Enter {*****} request

  	
   

  	
   

  	
   

  	
  VIA-ALL

  	
   

  	
  Daily

  	
   

  	
  The requestor requires a {*****} and/or
  {*****}

  	
   

  	
  The requester enters a {*****} into the
  system

  	
   

  	
  2.1  Identify {*****} and {*****}, identify
  vendor according to {*****} and {*****}, either from {*****}, existing
  approved {*****} or by sourcing a new {*****}

  2.2  Classify purchase as {*****}
  purchase, or Capex or other Opex, and identify as {*****}

  2.3  Departmental “requestor” enters
  details of {*****}, including identification of new {*****} on system if
  appropriate (see activity 4 below), GL coding must be entered

  2.4  Appropriate manager approves
  {*****} and {*****} request

  2.5  Optionally, purchase requests may
  be used to manage {*****} or quotations from alternate suppliers

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
  Create {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Accenture receives the {*****} on the
  {*****}

  	
   

  	
  Accenture sends {*****} to approved
  {*****}

  	
   

  	
  3.1  The {*****} is automatically generated or
  keyed into the system, {*****}

  3.2  {*****} available to appropriate managers
  to authorise, or triggered from workflow

  3.3  Subject to authority/approval
  levels, users {*****} as required

  3.4  Requestor receives notification that
  {*****}

  3.5  Requestor prints / despatches {*****} as
  required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
  Manage and check
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Accenture receives a fully {*****} and
  completed new {*****} form

  	
   

  	
  Accenture will update and manage the
  {*****} in accordance with Via Networks requests

  	
   

  	
  4.1  Local OpCos apply {*****} to select
  vendors for approval

  4.2  Local OpCos complete {*****} form and get
  approved, then forward {*****} to FSSC

  4.3  FSSC update {*****} with vendor, product
  and pricing details as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
  Receive {*****} and
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-ALL

  	
   

  	
  Daily

  	
   

  	
  {*****} are delivered by the vendor

  	
   

  	
  The recipient or purchaser will enter
  {*****}

  	
   

  	
  5.1  Ordered {*****} and {*****} are received
  by local OpCo

  5.2  {*****} and {*****} are examined on
  receipt and matched with / compared to {*****}

  5.3  Local OpCo indicates {*****} and {*****}
  as “received” on {*****} using {*****}

  5.4  Identify under- or over-{*****}, partial
  {*****}, to amend PO or leave open as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Receive Invoice (gather and compile data)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
  Receive invoices (in
  {*****})

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Invoices are sent to Accenture from
  supplier, or through the {*****} organisation

  	
   

  	
  Accenture opens mail, date stamps, scans
  and distributes

  	
   

  	
  6.1  Purchase Invoices received by {*****} sent
  to {*****} for processing

  6.2  FSSC {*****} and {*****}

  6.3  FSSC key in details of {*****} received
  into CODA-Procurement, including those that are {*****}

  6.4  Identify {*****} as authorised or
  non-authorised

  6.5  Un-authorised {*****} made available to
  appropriate managers for authorisation, preferably triggered by {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7

  	
  Reject to {*****} that
  are incorrectly addressed or are missing PO references

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} invoices

  	
   

  	
  Invoice returned to {*****} with reason
  for {*****}

  	
   

  	
  7.1  Log all {*****} received

  7.2  Identify {*****} invoices

  7.3  Return to {*****} with reason for {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Matching {*****} with {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8

  	
  Match invoice with
  {*****} on system

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} and {*****} entered on {*****}
  system, Invoice logged

  	
   

  	
  Match on the system

  	
   

  	
  8.1  Match invoice, either using {*****} or
  manually matching {*****} to {*****}. 
  If not matched, see {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9

  	
  Prepare invoice coding
  for {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  After {*****}

  	
   

  	
  Check and prepare coding

  	
   

  	
  9.1  Determine appropriate {*****} for {*****}

  9.2  Enter appropriate coding on {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

3

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  10

  	
  Contact Requestor to
  resolve {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Invoice does NOT {*****} with {*****} and
  {*****} Data

  	
   

  	
  Return to purchaser {*****} that do not
  {*****} + the reason for the {*****}

  	
   

  	
  10.1  Where {*****} cannot be {*****}, contact
  the {*****} to explain and authorise the {*****}

  10.2  Return the explanation and appropriate
  action to FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  11

  	
  Obtain {*****} approval
  in case of {*****}

  	
   

  	
   

  	
   

  	
  VIA-ALL

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  Follow up of {*****} that do not {*****}

  	
   

  	
  11.1  Local OpCo ({*****} or {*****}) agrees
  {*****} of {*****} with {*****} / {*****}

  11.2  Local OpCo notifies FSSC of
  outcome with {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  12

  	
  Complete information on
  unmatched {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Accenture receives data from {*****}

  	
   

  	
  If not already completed, Accenture
  completes

  	
   

  	
  12.1  Make alterations as required to match
  {*****} with {*****}, including amending {*****} on system, {*****}, raise ,
  write-off, add freight, etc as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  13

  	
  Key {*****} into the AP
  System

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} fully and correctly completed

  	
   

  	
  Accenture accounts for invoice

  	
   

  	
  13.1  Where Invoices have been keyed into
  {*****} (see step 6.3 above), post from {*****} directly into AP or In-tray
  as required

  13.2  For other invoices not handled
  through , manually key {*****} into AP ledger

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  14

  	
  Update {*****} and
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  Post data to {*****}

  	
   

  	
  14.1  Update {*****} and {*****} as required.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Check and Key {*****} without {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  15

  	
  Send the {*****} for
  approval to the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} is coded

  	
   

  	
  Data is send to the Via Networks approver
  for {*****}

  	
   

  	
  15.1  Identify {*****} that are not related to a
  {*****} on the system (Note:  in the
  initial months of the FSSC, most {*****} will fall into this category, being
  the result of legacy processes)

  15.2  Identify OpCo and {*****}
  responsible

  15.3  Forward copy of {*****} to
  responsible {*****} with request for {*****} (using {*****})

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

4

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  16

  	
  Obtain {*****} approval

  	
   

  	
   

  	
   

  	
  VIA-MGMNT

  	
   

  	
  Daily

  	
   

  	
  Data is sent to company

  	
   

  	
  Follow up list of {*****} for which
  {*****} is outstanding

  	
   

  	
  16.1  VIA Manager  checks {*****} and approves for {*****} after performing
  {*****} ({*****} / {*****} received, properly authorised, payment due)

  16.2  If recurring {*****}, ensure
  {*****} entered in system for future {*****} (status non-matchable)

  16.3  Notify FSSC that {*****} OK to
  pay

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  17

  	
  Prepare the {*****}
  coding

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  After receipt of the {*****}

  	
   

  	
  Prepare {*****} coding based on {*****}
  and posting information provided by the business

  	
   

  	
  17.1  prepare {*****} coding as instructed by
  local OpCo

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18

  	
  Key {*****} into the AP
  System

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  When info complete

  	
   

  	
  Accenture accounts for {*****}

  	
   

  	
  18.1  Manually key {*****} into AP ledger

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Stop / Release {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  19

  	
  Block {*****} on
  Business Request

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Via Networks request {*****} block

  	
   

  	
  Accenture executes  and follows {*****} process

  	
   

  	
  19.1  FSSC produce {*****} predicting {*****}
  over next 30-60 days, and submit to OpCo. 
  List clearly identifies previously blocked or delayed {*****}.

  19.2  Local management review {*****}, and
  indicate {*****} to be blocked, and previously blocked payments to be
  released.

  19.3  Blocked {*****} list returned to FSSC.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  20

  	
  Release {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Via Networks approves release

  	
   

  	
  Accenture executes

  	
   

  	
  20.1  FSSC receive cleared {*****}, including
  released previously blocked {*****}, and mark for {*****}.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Make
  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Generate {*****} by {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  {*****} are due

  	
   

  	
  Execution of {*****} runs  {*****}on due
  date or on date authorised by {*****}  Execute {*****} on {*****}

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  21

  	
  Select {*****} to be
  paid

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
   

  	
   

  	
  {*****} due payment list produced

  	
   

  	
  21.1  From {*****} schedule produced by
  activity 19.1, and {*****} by local management under activity 19.2, select
  {*****} to be paid in next payment run where {*****} is {*****}.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

5

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  22

  	
  Approve the {*****}
  list

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
   

  	
   

  	
  Authorised pay file

  	
   

  	
  22.1  Check {*****} to determine if {*****} can
  be made, according to {*****}

  22.2  Approve {*****} to be paid in next {*****}
  run

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  23

  	
  Check the {*****} list

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Authorised {*****} file

  	
   

  	
  Payment schedule

  	
   

  	
  23.1  Conduct final check of {*****} to be made
  against blocked {*****} list and {*****}

  23.2  {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  24

  	
  Prepare the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  24.1  Prepare {*****} file for bank

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  25

  	
  Send data to bank

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  25.1  Send {*****} file to bank for action

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  26

  	
  Send {*****} to {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  26.1  Generate and print {*****} advice to
  {*****}

  26.2  Despatch {*****} advise to {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Generate 
  {*****} by {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  {*****} are due

  	
   

  	
  Execution of payment runs  {*****} at due date  Execute urgent
  payments on demand

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  27

  	
  Select {*****} to be
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
   

  	
   

  	
  Invoice due payment list produced

  	
   

  	
  27.1  From {*****} produced by activity 19.1,
  and {*****} by local management under activity 19.2, select {*****} to be
  paid in next {*****} run where {*****} is {*****}.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

6

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  28

  	
  Approve the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
   

  	
   

  	
  Authorised pay file

  	
   

  	
  28.1  Check {*****} to determine if {*****} can
  be made, according to defined criteria

  28.2  Approve {*****} to be paid in next {*****}
  run

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  29

  	
  Check the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Authorised pay file

  	
   

  	
  Payment schedule

  	
   

  	
  29.1  Conduct final check of {*****} to be made
  against blocked {*****} list and {*****}

  29.2  {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  30

  	
  Print {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  30.1  Generate and {*****} automatic {*****} to
  be sent to {*****}

  30.2  Generate and print {*****} and collate
  with {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  31

  	
  Prepare {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  31.1  Write {*****} to be sent to {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  32

  	
  Key manual {*****} in
  the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Payment schedule

  	
   

  	
   

  	
   

  	
  32.1  Input details of {*****} into system

  32.2  Generate and print {*****} and collate
  with {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  33

  	
  Arrange {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  {*****}

  	
   

  	
   

  	
   

  	
  33.1  Group manual and automatic {*****} and
  collate with {*****}

  33.2  Check and sign {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

7

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  34

  	
  Send {*****} to {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  34.1  Despatch {*****} with {*****} to {*****}

  34.2  Update Accounts Payable and General
  Ledgers

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  35

  	
  Validate {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To schedule by
  country

  	
   

  	
  Supplier announces {*****}

  	
   

  	
  Accenture checks and approves  the payment

  	
   

  	
  35.1  Check for changes to {*****}, {*****}
  (alterations, additions, cancellations)

  35.2  Receive notification of {*****}
  or {*****} from banks

  35.3  Match {*****} and {*****}
  payments against AP Ledger and {*****} on {*****}

  	
  )

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Manage
  {*****} payments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  36

  	
  At period end, produce
  a {*****} from company

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Document produced for  affiliate  delivering {*****} services

  	
   

  	
   

  	
   

  	
  36.1  Identify and list {*****} ({*****} to
  {*****} on {*****})

  36.2  Produce {*****} breakdown of
  {*****} purchases

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  37

  	
  Reconcile this {*****}
  with AP Balance

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Document received

  	
   

  	
  Check and Reconcile with  AP Balance

  	
   

  	
  37.1  Reconcile {*****} breakdown with AP
  balance

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  38

  	
  Request missing {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  No Reconciliation

  	
   

  	
  Request missing invoices

  	
   

  	
  38.1  Request / collect missing {*****}

  38.2  Identify non-Invoice {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  39

  	
  Accrue for missing
  {*****} in the system

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  No Reconciliation

  	
   

  	
  Account for missing invoices

  	
   

  	
  39.1  {*****} for missing {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  40

  	
  Determine {*****}
  differences

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Calculate and account for  exchange differences

  	
   

  	
  40.1  Calculate {*****} differences for {*****}
  charges

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

8

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  41

  	
  Check and send {*****}
  to corporate finance team

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Document and send to corporate finance

  	
   

  	
  41.1  produce consolidated report for {*****}
  and send to corporate finace team

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  42

  	
  Determine {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
  Note that most {*****} are generated when
  the {*****} are receipted in the system. The business has to provide a list
  of {*****} for {*****} and {*****} received without {*****} and for which the
  {*****}has not yet arrived

  	
   

  	
  {*****} report

  	
   

  	
  42.1  Identify {*****} and {*****} received
  without  {*****} in the procurement
  system

  42.2  Inform FSSC of {*****} to be made in
  systems

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  43

  	
  Post {*****} to G/L

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  List of {*****} provided by Via Networks

  	
   

  	
  Account and Post list

  	
   

  	
  43.1  Receive list of {*****} and {*****} received
  by OpCo

  43.2  Run period end {*****} routine in
  CODA-Procurement / CODA-Financials

  43.3  Enter details of non-PO receipt {*****}
  supplied by OpCos

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Others

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  44

  	
  Manage {*****} dispute

  	
   

  	
   

  	
   

  	
  VIA-FIN  VIA-COM

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  44.1  FSSC notify VIA-Finance of {*****}
  disputes

  44.2  VIA-Finance or Commercial contact {*****}
  to resolve dispute

  44.3  Inform FSSC of resolution and follow-up actions

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  45

  	
  Answer  {*****} regarding payments

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Vendor inquiry

  	
   

  	
  Inquiry resolution

  	
   

  	
  45.1  Receive {*****} relating to payments

  45.2  Log, categorise and resolve enquiry

  45.3  Document results

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  46

  	
  Research and recover
  {*****} and {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Notification of {*****}

  	
   

  	
  Create debit note

  	
   

  	
  46.1  Recognise {*****}, from
  {*****}notification or from analysis of AP Ledger

  46.2  Recover {*****} payments

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  47

  	
  Manage {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Properly authorised and completed request

  	
   

  	
  Accenture will execute and keep track
  of  {*****}

  	
   

  	
  47.1  Make {*****} as directed by VIA OpCo
  (properly authorised

  47.2  Record all {*****} and account
  appropriately

  	
  )

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

9

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  48

  	
  Manage {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
  {*****} request

  	
   

  	
   

  	
   

  	
  48.1  Issue {*****} as required

  48.2  Retain {*****} vouchers

  48.3  Reconcile {*****} vouchers to float, and
  top-up as necessary

  48.4  Issue cheque for cash to top up {*****}

  48.5  Expense {*****} vouchers

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  49

  	
  Arrange {*****}
  Facilities

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
  Authorised {*****} request

  	
   

  	
   

  	
   

  	
  49.1  OpCo manage {*****} for each location

  49.2  Periodically review and agree changes to
  {*****} in each location

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  50

  	
  Appoint agencies for {*****}
  recovery

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As  Required

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  50.1  Select and appoint local agencies as
  necessary for {*****} recovery

  50.2  Where a local agency is not to be used for
  {*****} recovery, define recovery rules and parameters in line with local
  legislation

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  51

  	
  Manage {*****} recovery

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  {*****} reports

  	
   

  	
  Recovery reports by country

  	
   

  	
  51.1  Apply rules to recover {*****}

  51.2  Compile and produce {*****} recovery
  reports and files for each country

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  52

  	
  Reconciliation {*****}
  to {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  According to Accounting Principles

  	
   

  	
  Reconciliation Report

  	
   

  	
  51.1  Investigate any reconciling items

  51.2  Review aging profile of outstanding
  {*****} balances

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  53

  	
  Reconciliation of
  {*****} against the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  According to Accounting Principles

  	
   

  	
  Reconciliation Report

  	
   

  	
  52.1  Reconcile all {*****} to {*****} based on
  coding

  52.2  Produce {*****} reconciliation report

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  54

  	
  Reconciliation of
  {*****} statements

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  As requested by the business

  	
   

  	
   

  	
   

  	
  53.1  Reconcile every statement received

  53.2  Quaterly, reconcile top 20 {*****} by
  {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  55

  	
  Determine and book  realised / unrealised {*****} and {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  According to {*****} Rules

  	
   

  	
  Calculate and Book

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																		

 

10

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  56

  	
  File and archive

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  The Business asks to archive

  	
   

  	
  Accenture Files and Archives data and
  documents

  	
   

  	
  56.1  File and archive all {*****} related
  documentation

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****} and {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  57

  	
  Develop &
  Communicate {*****} policy

  	
   

  	
   

  	
   

  	
  VIA-MNGMNT

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Via Networks  develops and communicates the {*****} policy

  	
   

  	
  57.1  Review, update and agree {*****} policy

  57.2  Publish agreed {*****} policies

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  58

  	
  Set-up and maintain
  {*****} in system

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
  Identification of a “Traveller”

  	
   

  	
  Creation and maintenance of the Employee
  account in the Finance system

  	
   

  	
  58.1  For all new employees, or changing
  employee circumstances, set up or update employee accounts in system

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  59

  	
  Manage updates of
  {*****} rates

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Updates from country and from Via Networks

  	
   

  	
  Update rate schedules

  	
   

  	
  59.1  Maintain {*****} and {*****} tables in
  system I.a.w. policy revisions

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  60

  	
  Posting {*****} data to
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  60.1  Post {*****} data to {*****}, using
  {*****} coding where corporate {*****} are charged to country operation

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  61

  	
  Handle and Follow-up
  {*****} cards

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
  The “Traveller” formulates a demand

  	
   

  	
  Accenture manages the relationship with
  the {*****} and handles all administration

  	
   

  	
  61.1  Reconcile company {*****} against {*****}
  claims and invoices

  61.2  Identify issues and resolve

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  62

  	
  Manage {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Advance Request

  	
   

  	
  Accenture checks the request, transfers
  the money and accounts for the transaction

  	
   

  	
  62.1  Receive requests for advances of {*****}
  expenditure

  62.2  Check request for approval authority

  62.3  Pay {*****}

  62.4  Account for {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  63

  	
  Prepare and approve
  {*****} report

  	
   

  	
   

  	
   

  	
  VIA-ALL

  	
   

  	
  Ad Hoc

  	
   

  	
  The “Traveller” prepares his {*****}

  	
   

  	
  The “Traveller” seeks approval of his
  {*****} report

  	
   

  	
  63.1  Complete {*****} expense claim

  63.2  Expense claims authorised by appropriate
  manager

  63.3  Forward authorised expense claim to
  VIA-FIN

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																		

 

11

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  64

  	
  Ensure compliance with
  {*****} rules

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad Hoc

  	
   

  	
  The “Traveller” sends his {*****}

  	
   

  	
  Accenture collects the report and checks
  {*****}

  	
   

  	
  64.1  Receive authorised {*****} claims

  64.2  Code expense claim line items I.a.w.
  policies

  64.3  Caculate applicable tax

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  65

  	
  Collect {*****} reports

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
  The “Traveller” sends his {*****}

  	
   

  	
  Accenture collects the report and checks
  {*****}

  	
   

  	
  65.1  Receive authorised, coded {*****} report

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  66

  	
  Control {*****} reports

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
  {*****} is collected

  	
   

  	
  Accenture reconciles the {*****} with the
  {*****} and asks through the local finance dept for missing documents

  	
   

  	
  66.1  Check report against {*****}

  66.2  Recover missing {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  67

  	
  Reimburse {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
  {*****} is checked

  	
   

  	
  Accenture enters the data in the system
  and {*****} to the bank

  	
   

  	
  67.1  Settle {*****} through {*****} or direct
  to employees bank account I.a.w. policy

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  68

  	
  Archive {*****} reports
  and {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
   

  	
   

  	
  {*****} reports are {*****} locally

  	
   

  	
  68.1  Archive and file

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  69

  	
  Create & produce
  {*****} and {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Accenture creates {*****} and {*****}

  	
   

  	
  69.1  Generate and distribute standard reports

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  70

  	
  Answer queries

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad Hoc

  	
   

  	
  The Business ask for particular report and
  Queries

  	
   

  	
  Accenture will provide a {*****} to answer
  to specific demands

  	
   

  	
  70.1  Handle enquiries

  70.2  Generate ad hoc reports as requested

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																		

 

12

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  ORDER TO CASH PROCESS

  
	
  Raise Order

  (Sales Process -

  out-of-scope)

  	
  Receive and

  Capture Order

  (OM process)

  	
  Provision Order

  (out-of-scope)

  	
  Raise Invoice

  	
  Receive and

  Allocate

  Payments

  	
  Resolve Issues /

  Other

  Administration

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Set Policies and Procedures

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
  Define company policies
  and procedures including {*****} policies

  	
   

  	
   

  	
   

  	
  VIA-Mgmnt

  	
   

  	
  As Required

  	
   

  	
  Via Networks defines the company policies and procedures

  	
   

  	
  Accenture will administrate the Policy

  	
   

  	
  1.1  Review and {*****} Policies Manual and
  {*****} as they relate to the Order to Cash processes

  1.2  Identify any missing Policies
  from the activity 1.1 above which are required to support the FSSC standard
  processes, and define and document them.

  1.3  Include in policies a {*****} and
  configuration mechanism to allow them to be kept up to date in future

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Raise
  order (Sales Process - out-of-scope)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
  Receive {*****}

  	
   

  	
   

  	
   

  	
  VIA-Sales

  	
   

  	
  Daily

  	
   

  	
  Customer send {*****}

  	
   

  	
  Sales process (out-of-scope) kicks in and {*****}

  	
   

  	
  2.1  Receive, validate {*****} against {*****}
  if {*****}.  If non-standard, conduct
  a {*****} review to determine if we can {*****} the {*****}, and whether we
  want to do the {*****}

  2.2  Discuss {*****} if necessary

  2.3  Check {*****} for services
  ordered

  2.4  Log prospect on {*****} if not
  already logged, and assess probability of closure

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
  Determine appropriate
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-PM

  	
   

  	
  Daily

  	
   

  	
  customer service representative access product catalogue and price
  list

  	
   

  	
   

  	
   

  	
  3.1  Apply local rules to determine applicable
  {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

13

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
  Approve special {*****}

  	
   

  	
   

  	
   

  	
  VIA-PM  VIA-Bill

  	
   

  	
  Daily

  	
   

  	
  Special {*****} are agreed by Sales and authorised as appropriate by
  the country MD

  	
   

  	
  Authorised sales order form ready to send to customer

  	
   

  	
  4.1 Apply any {*****}

  4.2 obtain and document appropriate authority, after calculating {*****} if
  required)

  4.3 include full {*****} details in completed order form prior to sending to
  customer for signature.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
  Check {*****} status
  {*****} (produce {*****} report)

  	
   

  	
  Y

  	
   

  	
  VIA-Sales

  	
   

  	
  Ad-hoc

  	
   

  	
  Global Finance Policies and local rules for {*****} checking

  	
   

  	
  Updated {*****} for new or existing customer

  	
   

  	
  5.1 In accordance with
  the {*****} Finance Policy, VIA local management select new customers and
  appropriate existing customers to do one of the following:· Obtain and review
  {*****}, OR· Obtain and review a minimum of {*****}, OR· Perform a {*****}

  5.2  For the latter {*****}, request a
  {*****} report from FSSC using the ticketing system

  5.3  FSSC perform {*****} and deliver
  results to Local management

  5.2  File and maintain {*****} for all
  customers who have had {*****} performed.

  5.3  For existing {*****}, confirm
  {*****} is not “stopped” or “blocked” on CRM system.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
  Review {*****} position

  	
   

  	
   

  	
   

  	
  VIA-Mgmnt

  	
   

  	
  Daily

  	
   

  	
  Updated {*****} for new or existing customer

  	
   

  	
  Via Networks will validate Via Networks Criteria and the {*****}. Via
  Networks decides “{*****}”

  	
   

  	
  6.1 Company Managers
  are responsible for reviewing the output of activities 5.1, 5.2 and 5.3 and
  deciding to {*****} or not.

  6.2 Document decisions and file

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

14

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7

  	
  Create {*****}

  	
   

  	
   

  	
   

  	
  VIA-Sales

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  customer service representative 
  manages sales orders or Self care channel manages order

  	
   

  	
  7.1  Finally check all details of completed
  {*****} and {*****} form

  7.2  Print / despatch completed
  {*****} to {*****}

  7.3  The documents comprising the
  completed {*****} MUST include {*****}, etc.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Receive and {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8

  	
  Process {*****}

  	
   

  	
   

  	
   

  	
  VIA-Ops

  	
   

  	
  Daily

  	
   

  	
  {*****} returns signed {*****}, or {*****} and/or {*****} demand for
  {*****}

  	
   

  	
  New {*****} or {*****} requests are handled by the {*****} and/or
  {*****}

  	
   

  	
  8.1  However received, new {*****} are checked
  for {*****} (other documentation often required such as {*****}), existing or
  new customer.

  8.2  Enter {*****} details into
  provisioning systems, update {*****}

  8.3  If new customer, create new
  {*****} as required.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****} Order (out of scope)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9

  	
  Fulfil {*****} /
  dispatch {*****}

  	
   

  	
   

  	
   

  	
  VIA-Ops

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  Provisioning enables  the services

  	
   

  	
  9.1 provision the
  {*****} (Country specific)

  9.2 notify billing when provisioned and billing can commence

  NOTE:  for {*****}, some {*****} (e.g.
  {*****}  router), whilst others may
  take {*****} (e.g. {*****}).  At what
  point do we {*****}?  Do we {*****}?  Is it at the {*****}?

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

15

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Raise {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  10

  	
  Resolution of {*****}
  issues and ongoing {*****}

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Customer care/ billing {*****}  Product catalogue error log

  	
   

  	
  Document resolution and inform customer care, sales or operations as
  appropriate

  	
   

  	
  10.1 On an on-going
  basis, conduct {*****}, including reconciliation between {*****}, etc.

  10.2 Produce {*****} report

  10.3 Analyse and produce and document resolutions

  10.4 Inform appropriate departments of actions for resolution of issues

  10.5 Resolve issues and inform FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  11

  	
  Produce {*****}
  schedule

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Mediation control reports

  	
   

  	
  Validated check list

  	
   

  	
  11.1 Import usage data
  to billing system if applicable

  11.2 Run {*****} i.a.w. country schedules

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  12

  	
  Random {*****} to
  validate {*****} and other random events

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Mediation control reports

  	
   

  	
  Validated check list

  	
   

  	
  12.1  Validate {*****} by performing {*****},
  including {*****} validation of {*****}

  12.2  Specific {*****} need to be
  performed to validate {*****}, I.e. check {*****} to ensure {*****}, check {*****}
  is accurate, check {*****} service i.a.w. T&Cs

  12.2  Document results of {*****} run
  and checks / controls performed

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  13

  	
  Investigate
  discrepancies and rectify with Via Networks

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Discrepancies identified

  	
   

  	
  Document resolution and inform customer care, sales or operations as
  appropriate

  	
   

  	
  13.1 Highlight
  discrepancies and report to Country managers

  13.2 Receive confirmation of resolution, or add to suspension list

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

16

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  14

  	
  Produce {*****}
  schedule

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
  Wholesale/Resseller schedule  Via Networks schedule

  	
   

  	
  14.1 Run {*****} run

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  15a

  	
  Generate {*****}
  customers

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  15a.1 Produce interim
  report and validate for customers with {*****} run)

  15a.2Update billing history on other systems as required

  15a.3 Update customer accounts on CODA

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  15b

  	
  Generate reports and
  {*****}

  	
   

  	
  Y

  	
   

  	
  VIA-Fin

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  {*****} to be defined on a country basis

  	
   

  	
   

  	
   

  	
  15b.1 Generate reports
  and {*****} customers

  15b.2 Send {*****} reports for {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  16

  	
  Validate {*****} report

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  {*****} report

  	
   

  	
  Document resolution and forward to Accenture or Via as appropriate

  	
   

  	
  16.1 check {*****}
  reports or {*****} reports for {*****}

  16.2 if {*****}, resubmit {*****} and check again for {*****}

  16.3 produce list of {*****}

  16.4 update CODA and other systems for received {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

17

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE
OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  17

  	
  For {*****} database

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  17.1 update database
  and other systems, including CODA, to show {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18

  	
  Send customer
  notification for {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  {*****} policy

  	
   

  	
   

  	
   

  	
  18.1 Generate “{*****}”
  letters i.a.w. Policy (to be defined) to customer requesting {*****}

  18.2 Despatch {*****} letters to customers

  18.3 Receive customer responses to first {*****} letter, or {*****} and
  continue to second reminder

  18.4 If necessary, generate and despatch second {*****} and {*****}

  18.5 Receive customer responses to second {*****}, or {*****} and move on to
  {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  19

  	
  Update details as per
  customer response

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  19.1 update customer
  records i.a.w. response from customer

  19.2 process new {*****} as required using new details

  19.3 ensure new {*****} to show {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  20

  	
  Recommend {*****} if
  applicable

  	
   

  	
  Y

  	
   

  	
  VIA-Sales

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
  Notification to Via Networks customer service representative

  	
   

  	
  20.1 In event of no
  response to first and second {*****}, or if second {*****}, trigger {*****}
  as required, and i.a.w. country policies, after notifying {*****}

  20.2 Update systems as required

  20.3 Annotate {*****} accordingly

  20.4 put customer account od “{*****}” to prevent {*****} until resolved

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

18

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  21

  	
  Maintain standard
  {*****} data, {*****} data

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  As Required

  	
   

  	
  Data updates from Via Networks operations, sales or customer service
  representatives

  	
   

  	
  Updated database

  	
   

  	
  21.1  Maintain local {*****}, updating as
  required for new {*****}, etc.

  21.2  Implement local {*****} changes
  in Billing System

  21.3  Define policy for implementing
  {*****} at {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  22

  	
  Create {*****} run

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
   

  	
   

  	
  Create {*****}

  	
   

  	
  22.1  print {*****} for {*****} and {*****}

  22.2  filter out any {*****} list
  customers to avoid sending {*****} as required

  22.3  generate any required {*****} as
  notified by VIA management

  22.4  stuff bill envelopes and add
  postage, using most cost effective mechanism for delivery

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  23

  	
  Send {*****}

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Documents are raised

  	
   

  	
  Documents are sent by local Via Networks Admin team

  	
   

  	
  23.1  Despatch {*****} as appropriate

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

19

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  24

  	
  Calculate {*****}

  	
   

  	
   

  	
   

  	
  VIA-Fin  VIA-Bill

  	
   

  	
  Billing cycles to country schedule

  	
   

  	
  Local country exceptional requirements to be determined

  	
   

  	
   

  	
   

  	
  24.1  Local OpCos produce {*****} schedule for
  {*****}, and forward to VIA-Billing  

  24.2  VIA-Billing inputs {*****} information on
  Billing System

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  25

  	
  Generate and send
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-Bill

  	
   

  	
  Daily

  	
   

  	
  {*****} request from business

  	
   

  	
  {*****} are sent to customer

  	
   

  	
  25.1  Generate and print {*****}

  25.2  Stuff envelopes and add postage

  25.3  Despatch {*****} to customers as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  27

  	
  Reconcile {*****} with
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
  Accenture receives sales {*****}

  	
   

  	
  Accenture will check and post documents against {*****}

  	
   

  	
  27.1  Import Billing details from billing system
  to CODA

  27.2  Validate data transfer is
  correct and complete

  27.3  Post documents to {*****}
  accounts on CODA

  27.4  Sign-off Billing and communicate
  to Finance {*****} is closed

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  28

  	
  Input of {*****}

  	
   

  	
  Y

  	
   

  	
  VIA-Fin

  	
   

  	
  As Required

  	
   

  	
  Accenture receives {*****} and credit notes (NOT booked NOTE:  Credit Note policy to be defined)

  	
   

  	
  Accenture will account for documents raised manually

  	
   

  	
  28.1  VIA Finance generate list of {*****} to be
  applied and forward to FSSC

  28.2  FSSC input {*****} to billing systems,
  generate and despatch {*****} to customers

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  29

  	
  Apply {*****} with
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  A {*****} must match against an {*****}

  	
   

  	
   

  	
   

  	
  29.1  Import {*****} details from Billing System
  to CODA, match to {*****} and post to customer account

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

8

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Receive and Allocate {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Manual
  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  30

  	
  Receive document and
  send {*****}

  	
   

  	
   

  	
   

  	
  VIA-Fin

  	
   

  	
  As Required

  	
   

  	
  {*****} can arrive directly in Accenture, within the company or Via
  Networks {*****}

  	
   

  	
  Via Networks sends {*****} with copy to Accenture

  	
   

  	
  30.1  Receive {*****}, copy and {*****} take
  original  to {*****}

  30.2  Send copy of {*****} to FSSC

  30.3  {*****} received direct by FSSC will be
  sent to bank

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  31

  	
  Match and post {*****}
  accounts

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Accenture receives {*****} from the {*****} and/or company

  	
   

  	
  {*****} Allocated & booked

  	
   

  	
  31.1  Match {*****} to {*****} and post to
  customer account

  31.2  Update {*****} information in PRISM

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  32

  	
  Lodge {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  {*****} forms

  	
   

  	
  {*****} receipt

  	
   

  	
  32.1  For {*****} received direct by FSSC,
  {*****} with {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  33

  	
  Update {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} have to be posted

  	
   

  	
  {*****} Posted

  	
   

  	
  33.1  Post {*****} and update {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Generate
  and Receive {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

9

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  35

  	
  Receive {*****} and
  information from the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  To billing schedule

  	
   

  	
  The {*****} sends data through the {*****} system

  	
   

  	
  Accenture collects data from the {*****}

  	
   

  	
  35.1  Collect {*****} information from the local
  {*****}

  35.2  match to declined {*****} list to identify
  errors

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  36

  	
  Receive information
  from the customer

  	
   

  	
  Y

  	
   

  	
  VIA-Fin

  	
   

  	
  To billing schedule

  	
   

  	
  The Customer will send additional information to Via Netrworks. Via
  Networks transfers this info to Accenture

  	
   

  	
  {*****} Advices Allocated

  	
   

  	
  36.1  Local OpCo receive additional information
  from customer

  36.2  Collate information and send to FSSC  

  36.3  FSSC posts as appropriate to customer
  ledger.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  37

  	
  Match and post {*****}
  accounts

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  {*****} are allocated

  	
   

  	
  {*****} Booked

  	
   

  	
  37.1  Match {*****} received to {*****} ledger
  and book {*****}

  37.2  Update {*****} history on PRISM

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  38

  	
  Update  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  {*****} Posted

  	
   

  	
  38.1  Post {*****} and {*****}

  38.2  Update {*****} history on PRISM

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Resolve
  Issues / Other Administration

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Unmatched
  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  39

  	
  Transfer data to
  dedicated persons and  active  follow-up of response and actions

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  In some cases Customers will not make full or correct {*****} (e.g.
  deduction of {*****}, etc.) Or customers make unannounced {*****})

  	
   

  	
  Accenture will inform Via Networks of unmatched {*****} and will ask for
  additional info.

  	
   

  	
  39.1  Run un-matched {*****} report to identify
  unmatched {*****}

  39.2  Request further information / resolution
  from local OpCo staff, using “Ticketing system” to log request

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

10

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  40

  	
  Solve issue and send answers to Accenture

  	
   

  	
   

  	
   

  	
  VIA-Fin  VIA-CS

  	
   

  	
  As Required

  	
   

  	
  Via Networks receives an inquiry from Accenture

  	
   

  	
  Via Networks answers ASAP

  	
   

  	
  See Issue Resolution

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  {*****} Issues

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  41

  	
  Identify reason for
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  {*****} issues identified

  	
   

  	
  {*****} issues documented

  	
   

  	
  41.1  Identify {*****} from {*****} list, or as
  a result of {*****} through the Customer Services desks

  41.2  Investigate issues (review notes
  on customer account in CODA) and call client contact if required

  41.3  Document results of
  investigation

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  42

  	
  Contact relevant
  “resolver” within Via Networks with suggested resolution plan

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Suggested resolution plan

  	
   

  	
   

  	
   

  	
  42.1  Propose a resolution strategy

  42.2  identify appropriate resolver within local
  VIA company

  42.3  Raise trouble ticket to trigger resolution

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  43

  	
  Approve Resolution Plan

  	
   

  	
   

  	
   

  	
  VIA-All

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Agreed resolution plan

  	
   

  	
  43.1  Review suggested resolution plan

  43.2  Approve resolution plan

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  44

  	
  Chase outstanding
  approvals

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Outstanding approvals report

  	
   

  	
   

  	
   

  	
  44.1  Monitor outstanding {*****} resolution
  tickets and chase as required for approval

  44.2  Escalate as required according to policy
  rules

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  45

  	
  Action approved plan

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Agreed resolution plan

  	
   

  	
   

  	
   

  	
  45.1  Action approved resolution plans

  45.2  Update tickets as required
  during resolution

  45.3  Close ticket after completing
  resolution plan

  45.4  Update systems after resolution
  ({*****})

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

11

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Process
  {*****} and Issue {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  46

  	
  Process {*****} and
  issue {*****}

  	
   

  	
   

  	
   

  	
  VIA-Fin

  	
   

  	
  As Required

  	
   

  	
  Via Networks will address the issue and communicate and/or send
  {*****} and/or {*****}

  	
   

  	
  Accenture will account for these {*****}

  	
   

  	
  46.1  Communicate with customers as required,
  and agree resolution

  46.2  Local OpCo authorises {*****} I.a.w. local
  and {*****} Policy

  46.3  Local OpCo communicates credit notes and
  adjustments to FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  47

  	
  Account for the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  47.1  FSSC generate, print and despatch {*****}

  47.2  FSSC post {*****} and {*****} to customer
  ledger

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Manage
  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  48

  	
  At period end, produce
  a {*****} breakdown by affiliate

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Accenture will produce {*****} from affiliates

  	
   

  	
  Accenture analyse {*****} and manage {*****}

  	
   

  	
  48.1  Complete full reconciliation of {*****}
  between each entity and corporate, and each entity with each other

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  49

  	
  Send balances to
  corporate finance

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Accenture will send balances to the corporate finance team

  	
   

  	
  49.1  Send balance confirmation to each entity

  49.2  Local entity identifies and
  reports any discrepencies

  49.3  Resolve disputes or issues (see
  step 51)

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  50

  	
  Process and apply
  {*****} to {*****} receivables

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Accenture will process and apply {*****}

  	
   

  	
  50.1  After reconciliation and confirmation,
  corporate makes {*****} to {*****} to the whole value of the receivable
  account

  50.2  Manage transfers {*****} as required.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  51

  	
  Manage Disputes process
  as per Issue Resolution

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  Disputes can arise {*****}

  	
   

  	
  Accenture will manage the “accounting” side of the dispute

  	
   

  	
  51.1  On an ad-hoc basis, manage disputes and
  arbitrate as necessary for {*****}

  51.2  Document and archive disputes and
  resolutions for future reference.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

12

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Prepare
  and make {*****} to {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  52

  	
  Prepare and send list of
  customers with {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
  Some customer accounts show {*****}

  	
   

  	
  Accenture will provide a report of the {*****} and send them to Via
  Networks for decision

  	
   

  	
  52.1  Run report to generate list of {*****}
  with {*****}

  52.2  Investigate {*****} to determine cause

  52.3  Send list of {*****} with {*****} to local
  OpCo

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  53

  	
  Decide on a {*****} of
  the {*****}

  	
   

  	
   

  	
   

  	
  VIA-Fin

  	
   

  	
  Weekly

  	
   

  	
  Via Networks receives the report

  	
   

  	
  Via Networks will decide on a {*****} and communicate its decision to
  Accenture

  	
   

  	
  53.1  Analyse reasons for {*****}

  53.2  Decide on course of action in
  each case ({*****}, ignore, other)

  53.3  Advise FSSC on action to be
  taken

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  54

  	
  Prepare and send
  payment to the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
  Via Networks makes decision on refund

  	
   

  	
  Accenture will prepare the refund

  	
   

  	
  54.1  Receive instructions for course of action
  from local OpCo

  54.2  Process refunds as instructed and post to
  customer ledger

  54.3  Document action taken in CODA

  54.4  Adjustments and Credit Notes to be done in
  PRISM

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  55

  	
  Inform customer

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
   

  	
   

  	
  Accenture will inform the originator

  	
   

  	
  55.1  Generate {*****} advise and covering
  letter for {*****} where necessary

  55.2  Print and despatch advise note to customer

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Others

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  56

  	
  Produce Reports and
  answer Queries

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  The {*****} ask for a particular report and raises Queries

  	
   

  	
  Accenture will provide a helpdesk to answer specific demands

  	
   

  	
  56.1  Generate and make available standard
  reports for OpCos i.a.w. reporting schedule

  56.2  On request from local OpCo, generate and
  make available ad-hoc reports

  56.3  Manage helpdesk, including logging all
  queries in a trouble ticketing system

  56.4  Manage {*****} process, logging requests
  for enhancements, prioritising requests in conjunction with VIA Management,
  and implementing enhancements as agreed

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

13

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE
COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE
OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  57

  	
  Reports for Management
  Review

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  The Customer and/or Business ask for a particular report and raises
  Queries

  	
   

  	
  Accenture will provide a helpdesk to answer specific demands

  	
   

  	
  57.1  Generate and distribute standard reports
  for VIA Corporate Management Review I.a.w. standard reporting schedule

  57.2  On request by Corporate
  Management, Internal Audit, or External Audit, generate and make available
  ad-hoc reports as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  58

  	
  File and archive

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks requests documents to be archived

  	
   

  	
  Accenture will File and Archive data and documents

  	
   

  	
  58.1  File and archive OpCo and Corporate
  reports

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  59

  	
  Determine and book  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  According to Via Networks Rules

  	
   

  	
  Calculate and Book

  	
   

  	
  ???

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  60

  	
  Reconciliation {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Reconciliation Report

  	
   

  	
   

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  61

  	
  Reconciliation between
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  According to Accounting Principles

  	
   

  	
  Reconciliation Report

  	
   

  	
  61.1  Compare balance on {*****} to {*****}
  account

  61.2  List and investigate differences

  61.3  Process journal entries if required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

14

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

ORDER TO CASH PROCESS
- CREDIT & COLLECTION MANAGEMENT

	
  New Customer

  	
  Maintain Customer Data

  	
  Manage Collection Process

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
  Steps and Activities

  	
   

  	
  Country Applicability

  	
   

  	 

	
  Baseline

  Service  Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  62

  	
  Establish and update
  {*****} Policy

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
  Via Networks establishs the
  {*****} policy

  	
   

  	
  Via Networks will
  administrate the  Policy

  	
   

  	
  62.1  Review and update {*****} Policies Manual
  and {*****} as they relate to the Order to Cash processes 

  62.2  Identify any missing Policies
  from the activity 1.1 above which are required to support the FSSC standard
  processes, and define and document them.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  63

  	
  Receive {*****} enquiry

  	
   

  	
   

  	
   

  	
  VIA CS VIA-FIN VIA-Bill

  	
   

  	
  Daily

  	
   

  	
  A {*****} contacts Via
  Networks with a {*****} query

  	
   

  	
  Via Networks will activate
  the  policy

  	
   

  	
  63.1  Receive, log and categorise {*****}
  enquiry 

  63.2 Discuss enquiry with {*****} if necessary 

  63.3  Check PRISM for information 

  63.4  Resolve issue if possible, if
  not, escalate to 2nd Line {*****} for resolution

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  64

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  65

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  66

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  67

  	
  Maintain and update {*****}
  file {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Via Networks communicates
  the decision to Accenture

  	
   

  	
  Accenture updates the
  {*****} file

  	
   

  	
  67.1  VIA notifies FSSC of {*****} decisions for
  new and existing {*****} 

  67.2  FSSC updates {*****} status of
  {*****} on systems

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  68

  	
  Produce {*****} Reports
  (updates for existing {*****})

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Via Networks asks for a
  {*****} report

  	
   

  	
  Accenture will deliver the
  report based on an agreed format

  	
   

  	
  68.1  Examine {*****} history of existing
  {*****} 

  68.2 Assess {*****} regularly based on {*****} history and exposure to
  {*****} (to an agreed business rules matrix) 

  68.3 Update {*****} status on systems as a result, blocking accounts as
  required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Manage
  Collection Process

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  69

  	
  Establish {*****} Policies

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As

  Required

  	
   

  	
  Via Networks establishes a
  {*****} policy

  	
   

  	
  Accenture will administrate
  the Policy

  	
   

  	
  69.1  Define, agree and document a standard
  {*****} policy.  {*****} policy must
  include standard conditions for sending {*****}, etc. 

  69.2  Communicate the agreed {*****}
  policy to Accenture

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																			

 

15

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  70

  	
   

  	
  Identify reason for {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Non {*****} issues
  identified

  	
   

  	
  {*****} issues documented

  	
   

  	
  70.1  Recognise {*****} from {*****} reports and
  receipts matching activities 

  70.2  Produce report of {*****} 

  70.3  Contact customer to determine
  reason for {*****} 

  70.4  Document reason for {*****} 

  70.5  Define and documment a suggested
  resolution plan on report

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  71

  	
   

  	
  Contact relevant
  "resolver" within Via Networks with suggested resolution plan

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Suggested resolution plan

  	
   

  	
   

  	
   

  	
  71.1  FSSC contacts appropriate resolver in VIA
  to discuss and agree resolution plan 

  71.2  Appropriate resolver will be
  identified by reference to business rules matrix based on importance / value
  of {*****}, etc.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  72

  	
   

  	
  Approve Resolution Plan

  	
   

  	
   

  	
   

  	
  VIA-MGMNT

  	
   

  	
  Daily

  	
   

  	
   

  	
   

  	
  Agreed resolution plan

  	
   

  	
  72.1  VIA resolver authorises agreed resolution
  plan

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  73

  	
   

  	
  Chase outstanding approvals

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Outstanding approvals report

  	
   

  	
   

  	
   

  	
  73.1  FSSC monitor progress on approvals 

  73.2  FSSC chase overdue approvals

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  74

  	
   

  	
  Action approved plan

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Agreed resolution plan

  	
   

  	
   

  	
   

  	
  74.1  FSSC action approved plans

  74.2  FSSC document actions and
  results 

  74.3  Report metrics of action
  effectiveness

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  75

  	
   

  	
  Produce {*****} Report

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
   

  	
   

  	
  Accenture will issue reports on a agreed format and communicate them
  to Via Networks

  	
   

  	
  75.1  Daily review of {*****} aged {*****} 

  75.2 Extract {*****} information to Excel, reformat data as required to
  facilitate {*****} process 

  75.3

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

 

 

16

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Steps and Activitie

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  76

  	
   

  	
  Send {*****} (before and/or
  after due date)

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Policy defining {*****} and {*****} for each segment

  	
   

  	
  Based on the Collection Policy, Accenture will issue and send {*****}
  Statements

  	
   

  	
  76.1  Identify {*****} to be sent statements
  from activity 75 and I.a.w. the agreed {*****} policy 

  76.2  De-dupe statements list against
  current {*****} list 

  76.3  Print statements 

  76.4  Validate statements for
  accuracy  ({*****} initially, reducing
  to sample once billing accuracy verified) 

  76.5  Despatch statements 

  76.6  Deal with {*****} resulting from
  receipt of statements (expect {*****} as a guide) 

  76.7  Action resolutions, update
  systems and {*****} list, document results

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  77

  	
   

  	
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Policy defining {*****} and
  {*****} segmentation and {*****} for each segment When overdue, the {*****}
  will receive {*****} I.a.w. the policy

  	
   

  	
  According to the {*****}
  Policy, Accenture will send {*****}

  	
   

  	
  77.1  Identify {*****} to be sent {*****} from
  activity 75 and I.a.w. the agreed {*****} policy 

  77.2  De-dupe {*****} list against
  current {*****} list 

  77.3  Print {*****} 

  77.4  Validate {*****} for
  accuracy  ({*****} initially, reducing
  to sample once billing accuracy verified) 

  77.5  Despatch {*****} 

  77.6  Deal with {*****} resulting from
  receipt of {*****} (expect {*****} as a guide 

  77.7  Action resolutions, update
  systems and {*****} list, document results

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  78

  	
   

  	
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Weekly

  	
   

  	
  Policy defining {*****}
  segmentation and {*****} strategy for each segment The {*****} has  passed

  	
   

  	
  Via Networks Collects,
  Accenture prepares the documents

  	
   

  	
  78.1  Identify {*****} to be sent {*****} from
  activity 75, 76 and I.a.w. the agreed {*****} policy

  78.2  De-dupe {*****} list against
  current {*****} list 

  78.3  Print {*****} 

  78.4  Validate {*****} for
  accuracy  ({*****} initially, reducing
  to sample once billing accuracy verified) 

  78.5  Despatch {*****} 

  78.6  Deal with {*****} resulting from
  receipt of {*****} (expect {*****} as a guide) 

  78.7  Action resolutions, update
  systems and {*****} list, document results

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

17

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  79

  	
   

  	
  {*****} Collection

  	
   

  	
   

  	
   

  	
  {*****}

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Via Networks will handle
  {*****}

  	
   

  	
  79.1  Initiate local country {*****} process 

  79.2  Document results 

  79.3  {*****} 

  79.4  {*****} as appropriate

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  80

  	
   

  	
  Decide on {*****} / {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
  Via Networks have to decide
  to account for {*****} and/or {*****}

  	
   

  	
  Via Networks had decided

  	
   

  	
  80.1  Apply criteria to {*****} I.a.w. global
  finance and local policies 

  80.2  List {*****} and authorise by
  local OpCo management

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  81

  	
   

  	
  Account for {*****} /
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks decision is
  sent to Accenture

  	
   

  	
  Accenture {*****} in
  accordance with the  business decision

  	
   

  	
  81.1  Do journal entry to post {*****} 

  81.2  Match to general provision as
  appropriate

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

18

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  ORDER TO CASH PROCESS – CASH
  AND BANK

  
	
   

  	
  Manage Bank Accounts

  	
  Process Bank Transaction

  	
  Cash Forecasting

  	
  Bank Reconciliations

  	
   

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  82

  	
   

  	
  Manage {*****} relations
  for {*****} accounts

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  82.1  Deal with {*****} customer service centres
  in the event of questions or issues 

  82.2  Interface with {*****} Manager
  on an ad-hoc basis, e.g. setting up {*****}, etc 

  82.3  Locally manage {*****} accounts
  as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  83

  	
   

  	
  Establish and control
  {*****} accounts

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
  Via Networks  {*****} and
  {*****} policy

  	
   

  	
   

  	
   

  	
  83.1  On a daily basis, reconcile {*****} to the
  {*****} 

  83.2  Reconcile other {*****} account
  statements to {*****} monthly 

  83.3  Close {*****} accounts on ad-hoc
  basis as part of {*****} account rationalisation, involves informing
  customers of changing circumstances / details

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  84

  	
   

  	
  Manage {*****}-related
  activities

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
  Via Networks  bank and
  treasury policy

  	
   

  	
   

  	
   

  	
  84.1  Monthly, complete {*****} instructions to
  {*****} for {*****} 

  84.2  Respond to {*****} call-backs
  relating to {*****} 

  84.3  Receive paper notification  of transaction, and process related
  charges and account for transaction

  84.4  Manage {*****} from {*****} and
  other {*****} customers

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
  Process
  non Coded Transactions

  	
   

  

 

19

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  85

  	
   

  	
  {*****} : account for non
  coded  transactions

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad Hoc

  	
   

  	
  Via Networks sends account
  info through the {*****} system

  	
   

  	
  Via Networks checks the
  data, identifies non coded operations and accounts for them

  	
   

  	
  85.1  Check {*****}, etc to non-suppliers for
  non-coded items 

  86.2  Check receipts on {*****} that
  cannot be allocated to a customer to identify non coded transactions 

  86.3  FSSC provide list of uncoded
  items to local OpCo for definition of action / resolution  Needs to be done on a daily basis.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
  {*****}
  Forecasts

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  86

  	
   

  	
  Provide {*****} information
  on Accounts {*****} 

  Accounts {*****} 

  {*****} matters managed by Accenture

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks asks {*****}
  for {*****}

  	
   

  	
  Accenture can provide
  forecasts based upon data available in the accounting System.

  	
   

  	
  86.1  {*****} and as required, {*****} for up to
  {*****} days based on outstanding {*****} and {*****} logged on CODA, plus
  other known events, e.g. VAT, PAYE, {*****}, other non PO outgoings 

  86.2  {*****}, and as required,
  {*****} for up to {*****} days based on {*****}, local knowledge, {*****} 

  86.3  Map information from 86.1 and
  86.2 onto corporate {*****} template and provide to corporate and local
  management as required

  86.4  Weekly, update corporate {*****}
  statements and distribute.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  87

  	
   

  	
  Monthly Forecast

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks asks for
  cash  forecasts

  	
   

  	
  Accenture gathers all
  information and prepares the Forecast

  	
   

  	
  As above

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  88

  	
   

  	
  Six Monthly Forecast

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  6 

  Monthly

  	
   

  	
  Via Networks asks for
  cash  forecasts

  	
   

  	
  Accenture gathers all
  information and prepares the Forecast

  	
   

  	
  Not done

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  {*****}
  Reconciliation

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
																																			

 

 

20

 

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  89

  	
   

  	
  Reconcile {*****}
  Statements

  	
   

  	
  Y

  	
   

  	
   

  	
  Monthly

  	
   

  	
  {*****} Statements arrive

  	
   

  	
  Accenture has to reconcile
  the {*****} Statements

  	
   

  	
  89.1  On a daily basis, reconcile {*****} to the
  {*****} 

  89.2  Reconcile other {*****} account
  statements to {*****} monthly 

  89.3  Close {*****} accounts on ad-hoc
  basis as part of {*****} account rationalisation, involves informing
  customers of changing circumstances / details

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																																

 

21

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  ORDER TO CASH PROCESS –
  SUBSCRIPTION RENEWALS

  
	
  Identify

  Upcoming Renewals

  	
  Customer

  Renewals

  Process

  	
  Supplier

  Renewals

  Process

  	
  Raise

  Invoice

  	
  Receive and Allocate

  Payments

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  90

  	
   

  	
  Define company policies and
  procedures relating to {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
  As
  Required

  	
   

  	
  Via Networks defines the
  company policies and procedures

  	
   

  	
  Accenture will administrate
  the Policy

  	
   

  	
  90.1 Review existing
  policies for {*****} 

  90.2  Examine existing {*****} to
  identify standards and what policies can be supported with minimum disruption
  to business 

  90.3  Define standard policy to be
  implemented by FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
  Identify
  Upcoming Renewals

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  91

  	
   

  	
  Generate {*****} renewal
  lookahead forecast based on our own data

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
   

  	
  CRM / Billing system report
  on forthcoming {*****}

  	
   

  	
   

  	
   

  	
  91.1  Generate report (standard) identifying
  forthcoming {*****} based on data from CRM / Billing

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  92

  	
   

  	
  Generate {*****} lookahead
  forecast based on data from {*****}, where applicable

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  )

  	
  {*****} reminders from
  suppliers where available ({*****} Information), partner web site portals
  with suppliers ({*****} information

  	
   

  	
   

  	
   

  	
  92.1  Collect and collate {*****} information
  where available

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  93

  	
   

  	
  Reconcile VIA information
  with {*****} information and resolve, correct differences

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
   

  	
  Consolidated and agreed
  third party {*****} information

  	
   

  	
   

  	
   

  	
  93.1  Reconcile VIA {*****} with {*****} where
  appropriate 

  93.2  Identify and list conflicts with
  our data and {*****} information

  93.3  Resolve data conflicts, updating
  source data as appropriate

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  94

  	
   

  	
  Produce Master {*****}
  lookahead list for {*****} days ahead.

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
   

  	
  Master {*****} lookahead
  list

  	
   

  	
   

  	
   

  	
  94.1  based on output from activities 91, 92 and
  93, produce a master {*****} lookahead list

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
  {*****}
  and {*****} Processes

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  95

  	
   

  	
  Send first {*****} to
  customers

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
   

  	
  Master {*****} lookahead
  list

  	
   

  	
  First {*****}

  	
   

  	
  95.1  Based on master {*****} list, send first
  {*****} to customers {*****} days in advance of {*****} 

  95.2  Include cancellation form and
  new payments detail form with reminder

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  96

  	
   

  	
  Send {*****} to customers

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
   

  	
  Master {*****} list and
  customer responses to {*****}

  	
   

  	
  Second {*****}

  	
   

  	
  96.1  If no response from customers to {*****},
  send {*****} letter {*****} days in advance of {*****} 

  96.2  Include threat and consequences
  of cancellation with {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																															

 

 

 

 

22

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
  Responsibility

  	
   

  	
  Dependencies

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via Networks

  	
   

  	
  Frequency

  	
   

  	
  Inputs

  	
   

  	
  Outputs

  	
   

  	
  Sub-steps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  97

  	
   

  	
  Log and action {*****} to
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Customer responses to {*****}

  	
   

  	
   

  	
   

  	
  97.1  If customers cancel {*****}, trigger
  future cancellation process for cancelled {*****}, suspend billing from
  cancellation date, cancel {*****}, block payment to {*****} for cancelled
  {*****}

  97.2 If customers renew {*****}, update payment details and renewal date on
  CRM / Billing systems, mark {*****} as OK to say 97.3 If no response, proceed
  as directed by policy

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  98

  	
   

  	
  Cancel or Renew {*****} for
  {*****} services

  	
   

  	
   

  	
   

  	
  VIA-Prov

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  98.1  Follow supplier-specific processes for
  cancellation / renewal of {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
																																			

 

 

23

 

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  RECORD TO REPORT - GENERAL
  ACCOUNTING

  
	
   

  	
  Maintain Chart of

  Accounts

  	
  Closing Process

  	
  Reconciliations

  	
  Reviews

  	
  Queries and Statistics

  	
   

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1

  	
  Define Chart of Accounts

  a. Check accounts that
  should be created

  b. Define codes and validate with management

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Chart of Accounts

  	
   

  	
  1.1  Review existing chart of accounts, across
  all countries

  1.2  Update chart of accounts as
  necessary in light of new systems / processes

  1.3  Check consistency of COA across
  all countries

  1.4  Approve and publish revised chart
  of accounts

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
  Maintain Chart of Accounts

  - create accounts in
  General Ledger

  	
   

  	
  Y

  	
   

  	
  {*****}
  through 2003

  	
   

  	
  As Required

  	
   

  	
  Chart of Accounts template

  	
   

  	
  GL accounts created

  	
   

  	
  2.1  Receive authorised request for change to
  COA from OpCo (element 2 or above only)

  2.2  Check compliance of request
  against rules / policy

  2.3  Check impact of change (I.e.
  updates of standing Cognos Reports, CRM/Database changes)

  2.4  Update COA as necessary, and
  initiate any other necessary changes to other systems

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3

  	
  Maintain
  mapping tables

  	
   

  	
  Y

  	
   

  	
  {*****}
  through 2003?

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Updated mapping tables in CODA

  	
   

  	
  3.1  Update mapping tables as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Monitor the  {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
  Coordinate
  interface with and upload data from sub-systems

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  interfaces with other systems on a country
  by country basis (e.g billing, banks)

  	
   

  	
  Accenture will check the data from the
  interfaced systems for accuracy

  	
   

  	
  4.1  Import data from {*****}

  4.2  Validate correct data received
  through interfaces by carrying out validation checks and reports as required

  4.3  Investigate differences

  4.4  Post to books

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
  Prepare
  and Validate {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Document detailling {*****}

  	
   

  	
  5.1  Enter non-recurring {*****} and {*****}
  and other accounting adjustments into {*****}

  5.2  Validate {*****} types ({*****}),
  journal balances, codes, and authorisation as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
  Account
  and Post non-{*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
   

  	
   

  	
  Via Networks  Books the {*****}

  	
   

  	
  6.1  Run {*****} uploader if required, or
  manually enter {*****} entries into CODA, either through in-tray or directly
  into books

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

1

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7

  	
  Manage data and accruals of {*****} charges

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Each country will agree and transfer the
  list of {*****} at the beginning of the financial year

  	
   

  	
  Accenture manage and accounts for these {*****}

  	
   

  	
  7.1  Enter any {*****}
  and {*****} and other
  accounting adjustments into {*****}

  7.2  Validate {*****}
  balances, codes, and authorisation as required

  7.3  Post recurring {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  8

  	
  Define {*****} and
  related rates

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
  Charges have to be {*****} to Cost and profit Centres

  	
   

  	
  Via Networks defines the {*****} rules and tables

  	
   

  	
  8.1  Define policies and rules for each type of
  expense

  8.2  As required, define cost centres and pools

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  9

  	
  Set-up and Maintenance
  of rates  Accounting
  and posting of {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Accenture receives the {*****} rules and tables

  	
   

  	
  Accenture prepares the system, accounts and posts the {*****}

  	
   

  	
  9.1  Receive policies and rules and cost centre
  information from VIA-Finance

  9.2  Update CODA tables as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  10

  	
  Accounting and posting
  of allocations

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Accenture receives the {*****} rules and tables

  	
   

  	
  Accenture prepares the system, accounts and posts the {*****}

  	
   

  	
  10.1  Allocate {*****} to expense

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  11

  	
  Prepare {*****} with
  relevant information

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  {*****} request from country FD

  	
   

  	
  Accenture prepares at months end, or when asked, {*****}

  	
   

  	
  11.1  Run {*****}  report in Cognos

  11.2  Distribute {*****} report as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****} Reconciliation

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  12

  	
  Check and reconcile
  accounts for which the Business is responsible  {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
  At {*****} need to be reconciled

  	
   

  	
  {*****} complete

  	
   

  	
  12.1  Check and {*****}

  12.2  Carry out {*****} count at each quarter
  end of inventory, {*****} as necessary

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  13

  	
  Check and {*****}
  accounts for which the SSC is responsible  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  At {*****} need to be reconciled

  	
   

  	
  {*****} complete

  	
   

  	
  13.1  Check and {*****}

  13.2  Confirm {*****} to VIA-FIN

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Reviews

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  14

  	
  Review of accounts

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
   

  	
   

  	
  Result has to be defined

  	
   

  	
  Via Networks will validate the result and review the accounts

  	
   

  	
  14.1  Run {*****} prior months

  14.2  Conduct {*****}

  14.3  {*****} and {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  {*****} Preparation

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  15

  	
  Prepare {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Monthly

  	
   

  	
  Depending on the information required, it will be the SSC who answers
  according to a pre-defined format

  	
   

  	
  Report

  	
   

  	
  15.4  Complete {*****} analysis and submit to
  corporate

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  16

  	
  Answer queries and
  prepare {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  As Required

  	
   

  	
  The Business asks for a particular report and Queries

  	
   

  	
  Accenture will provide a helpdesk to answer to specific demands

  	
   

  	
  16.1  Handle and respond to queries

  16.2  Run {*****} reports and distribute {*****}
  pack

  16.3  Run corporate reports as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  17

  	
  Assist auditors during
  visits to SSC

  	
   

  	
  Y

  	
   

  	
  VIA-FIN

  	
   

  	
  As Required

  	
   

  	
  Annual audit schedule to be agreed in advance

  	
   

  	
   

  	
   

  	
  17.1  Assist auditors as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Reporting and Consolidation

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  18

  	
  Monthly
  & Quarterly Reporting  a. Compilation of information

  b. upload data in
  reporting system

  c. prepare written comments
  / analysis

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  18.1  Validate that all data has been imported
  to allow generation of reports

  18.2  Run {*****} reports for {*****}

  18.3  Internally review {*****}, amend as
  appropriate by processing necessary {*****} in CODA

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

3

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  19

  	
  Generation &
  Distribution of corporate {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  19.1  Complete {*****} report and submit to
  corporate (see step 15 above)

  19.2 Complete {*****} as required to corporate

  19.3  Generate and submit other ad hoc
  reports as requested on a quarterly basis

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  20

  	
  Preparation, review and
  submit {*****} reports

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  See above

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  21

  	
  Preparation, review and
  submission of external financial information

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  22

  	
  Liaise with {*****} for
  activities retained in SSC

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  22.1  Reconcile and report supporting
  documentation and provide to auditors 
  for {*****}.

  22.2  Answer any audit queries

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  23

  	
  Generation &
  Distribution of {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  23.1  Produce {*****} pack as required for local
  management team (detailed {*****})

  23.2  Generate and distribute {*****}
  for each functional manager

  23.3  Generate and distribute other
  ad-hos reports as required by local and functional management teams.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  24

  	
  Preparation of {*****}
  reporting (Compile and prepare data)

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  24.1  Provide information as required to
  external auditors to generate {*****} reports

  24.2  Annually, produce {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  25

  	
  Review and deliver
  {*****} reporting

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  To Reporting Timetable

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

4

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  RECORD TO REPORT - FIXED
  ASSETS

  
	
   

  	
  Creation

  	
  Maintenance

  	
  Depreciation

  	
  Period Closing

  	
  Retirement

  	
   

  

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  26

  	
  Define
  {*****} Policy

  	
   

  	
   

  	
   

  	
  VIA-MGMNT

  	
   

  	
  As Required

  	
   

  	
   

  	
   

  	
  Via Networks defines {*****} Policy

  	
   

  	
  26.1  Review, update and publish {*****}
  Policies

  26.2  Update and make available forms
  ({*****}, transfer)

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  27

  	
  Prepare
  {*****} Budget

  a. Collect all projects

  b. Calculate
  profitability

  c. Select Projects

  d. Establish Investment
  Budget

  e. Send the forms to
  the decision centre

  f. Receive the approved
  investment budget

  	
   

  	
   

  	
   

  	
  VIA-MGMNT

  	
   

  	
  Annually

  	
   

  	
   

  	
   

  	
  Via Networks prepares projects and budgets

  	
   

  	
  27.1 Collect all
  projects

  27.2 Calculate
  profitability

  27.3 Select Projects

  27.4 Establish {*****}
  Budget

  27.5 Send the forms to
  the decision centre

  27.6 Receive the
  approved investment budget

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  28

  	
  {*****} approval

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
  Via Networks approves {*****} requests

  	
   

  	
  28.1  See P2P process

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  29

  	
  Management
  of {*****} process including {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
  Project business case

  	
   

  	
  28.1  See P2P process

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  30

  	
  Collect
  and approve {*****} requests

  a. Receive {*****}
  Request form from the local country teams

  b. Check / Complete
  information and {*****} appraisal

  c. Determine / Check
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
  Via Networks prepares investment file and seeks  approval

  	
   

  	
  28.1  See P2P process

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  30

  	
  Receive
  approval

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
  Authorised business case

  	
   

  	
  28.1  See P2P process

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via
 Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  31

  	
  Define
  structure of {*****} and set-up system for {*****} follow-up Set-up a number for the
  project and for the {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Approval is obtained

  	
   

  	
  Company sets rules and guidelines for {*****} follow-up + system
  set-up

  	
   

  	
  31.1  Set up project cost centres

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  32

  	
  Account
  for {*****}  a. Receive invoices from {*****}  b. Check the right {*****} to the project  c. Post invoices / perform journal entries  d. Key information in the {*****} system  e. Report and monitor {*****} vs budget

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Daily

  	
   

  	
  Once approval is obtained, Accenture  will receive an {*****} number

  	
   

  	
  Accenture books invoices and {*****} data.

  	
   

  	
  See P2P process

  32.1  Key information into the CODA {*****}
  system

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  33

  	
  Decide
  on {*****} Go Live

  Decide to {*****}
  amounts : from {*****} in progress to {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
  The {*****} is finalised and request for capitalisation is passed to
  Accenture

  	
   

  	
  The company decides on the {*****} Go Live

  	
   

  	
  This approach may be a
  change to the way we work currently, and more discussion is required to
  identify the applicability of this project based approach.

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  34

  	
  Confirm commencement of
  {*****}

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  34.1  Current policy - {*****} commences the
  month following acquisition  see note above

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  35

  	
  Calculate {*****} and
  post (rules are set-up in the policy)

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Accenture receives approval

  	
   

  	
  Accenture calculates depreciation

  	
   

  	
  35.1  Apply standard policies, and any special
  depreciation rules defined and authorised by OpCo

  35.2  Calculate depreciation

  35.3  Post depreciation to P&L account

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  36

  	
  Activate {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Via  Networks provide
  notification of {*****} Go Live

  	
   

  	
   

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  37

  	
  Maintain {*****} :
  modify, sell and scrap Decision Process

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
  Via Networks decides on the modification, selling or scrapping of an
  {*****}

  	
   

  	
  Via Networks communicates the decision to Accenture

  	
   

  	
  37.1  Apply policy to modify, sell, scrap or
  dispose of {*****} after proper authorisation

  37.2  Complete appropriate forms and send to
  FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  38

  	
  Maintain
  {*****} : modify, sell and scrap  Accounting Process

  a. Receive filled and
  signed form from Management

  b. Find the concerned
  {*****}

  c. Determine the
  {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Accenture receives a form approving a maintenance operations

  	
   

  	
  Accenture accounts and posts the maintenance operation

  	
   

  	
  38.1  Receive properly authorised forms from
  OpCo

  38.2  Account for {*****}

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  39

  	
  Perform
  {*****} activities  a. Determine {*****} b. Post {*****}

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Periodically Accenture has to calculate {*****} according to other
  {*****}

  	
   

  	
  Accenture will determine {*****} and post to {*****}

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  40

  	
  Perform physical
  {*****} inventory

  	
   

  	
   

  	
   

  	
  VIA-FIN

  	
   

  	
  Ad hoc

  	
   

  	
  Locally when necessary

  	
   

  	
   

  	
   

  	
  40.1  Receive list of {*****} from FSSC with
  location

  40.2  VIA-FIN conduct physical check of
  inventory

  40.3  Report discrepencies and
  explanations to FSSC

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  41

  	
  Audit {*****}

  	
   

  	
   

  	
   

  	
  VIA-IA

  	
   

  	
  Ad hoc

  	
   

  	
  Audit Department

  	
   

  	
   

  	
   

  	
  ??

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  42

  	
  Prepare
  reports  a.
  Project Reports  b. Reconciliation Reports  c. {*****} lists

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks request on a follow-up reports

  	
   

  	
  Accenture prepares follow-up reports as agreed

  	
   

  	
  42.1  Generat and distribute reports as required
  (opening balance, additions, disposals, {*****}, closing balance)

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  43

  	
  Answer queries

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Ad hoc

  	
   

  	
  Via Networks ask for particular report and Queries

  	
   

  	
  Accenture will provide a helpdesk to answer to specific demands

  	
   

  	
  43.1  receive, log, handle queries though FSSC
  help desk

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

3

 

	
   

  	
   

  	
  Responsibility

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Country Applicability

  	
   

  
	
  Baseline
  Service Item

  	
   

  	
  Accenture

  	
   

  	
  Via 

  Networks

  	
   

  	
  Frequency

  	
   

  	
  Dependencies

  	
   

  	
  Substeps and Activities

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Italy

  	
   

  	
  Netherlands

  	
   

  	
  Portugal

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  UK

  	
   

  	
  US

  	
   

  
	
  Inputs

  	
   

  	
  Outputs

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  44

  	
  File and archive data

  	
   

  	
  Y

  	
   

  	
   

  	
   

  	
  Monthly

  	
   

  	
  Via Networks asks to archive

  	
   

  	
  Accenture must File and Archive data and documents

  	
   

  	
  44.1  File and archive as required

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  	
  Y

  	
   

  

 

4

 

Schedule 2

 

PRINCIPLES FOR
PERFORMANCE MEASUREMENT

 

1.             Introduction

 

1.1           This
Schedule outlines the principles involved for the setting up and operation
of the regime to measure the performance of the Services and to incentivise
Service Provider to meet the performance standards required by Client.

 

1.2           The
performance measurement regime will apply after the end of the Transition
Period.  During the Transition Period
the parties will carry out a service baselining exercise to establish the
current quality of service and to allow future service quality measures to be
set.

 

2.             Service
Level Agreements

 

2.1           During the Transition Period, the
Parties shall work together to develop a Service Level Agreement (“SLA”).  The SLA will define the Service Level
Metrics that the Service Provider should achieve in providing the Operational
Service.

 

3.             Operating
Level Agreements

 

3.1           During the Transition Period, the
Parties shall work together to develop an Operating Level Agreement (“OLA”).

 

4.             Key
Performance Indicators

 

4.1           During
the Transition Period the Parties will agree a maximum of ten Key Performance
Indicators (“KPIs”) that together provide a measure of the performance of the
cross-section of Operational Services that are being performed by Service
Provider.  Attachment 2-A includes examples of KPIs which shall form
the basis KPIs to be agreed during the Transition Period.

 

4.2           Each
KPI shall be capable of being measured on a monthly basis.

 

4.3           For
each KPI the Parties shall agree the level of service that must be achieved
(“Normal Service Level”).  The Normal
Service Level is the minimum acceptable level of performance for that process
and is not intended to provide stretch or aspirational targets. In all
circumstances the measure of service should be an objective measure so that it
can be readily ascertained as to whether the Normal Service Level has been
achieved or not.

 

4.4           For
each KPI the Parties may choose to agree a level of service below the Normal
Service Level below which Service Provider will be deemed to have substantially
failed to achieve the necessary service level (“Substantial Failure Service
Level”).

 

4.5           Each
KPI shall be assigned a weighting that reflects its importance to the delivery
of the Services.  The aggregate
weighting of all KPIs shall be 100%.  No
weighting attached to a KPI shall exceed 20% or be less than 5%.

 

4.6           Where
Service Provider has failed to meet a Substantial Failure Service Level
associated with a KPI then in the month of such failure the weighting of the
KPI shall be 200% of the weighting assigned pursuant to paragraph 4.5.

 

1

 

*****CERTAIN INFORMATION ON THIS PAGE HAS
BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION.
CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED
PORTIONS.*****

 

4.7           Where
Service Provider has failed to meet the Normal Service Level for {*****} then
{*****} the weighting of the KPI shall be {*****} of the weighting assigned
pursuant to paragraph 4.5.

 

4.8           In any
given month the weighting of a KPI may be increased by {*****} the adjustments
set out in paragraphs 4.6 and 4.7 above. 
Accordingly, the weighting of a KPI cannot be increased above {*****}%
of the weighting assigned pursuant to paragraph 4.5.

 

4.9           Where
in relation of a particular KPI Service Provider has {*****} all KPIs for that
month.

 

4.10         Where in
relation of a particular KPI Service Provider has {*****}.

 

5.             Service
Credits

 

5.1           From 1
January 2004 if Service Provider fails to meet a KPI then a service credit
may be payable in accordance with this Schedule.  The parties confirm that the payment of Service Credits is
{*****}, but a {*****}.

 

5.2           Within {*****} of the end of each month Service Provider shall
provide to Client a report setting out the level of performance achieved for
each KPI.  The report shall set out the
KPI Failure Percentage which shall be the lower of:

 

(a)           The
sum of the weightings of those KPIs, as calculated pursuant to section 4
of this schedule, that have been failed in the month; and

 

(b)           {*****}%.

 

5.3           The
Service Credit payable by Service Provider shall be the KPI Failure Percentage
multiplied by {*****} of the Operational Service Charge for the month.

 

5.4           If a
Service Credit is payable by Service Provider pursuant to paragraph 5.3 then
the {*****}of the Service Credit.

 

6.             CHANGES TO WEIGHTINGS OF KEY PERFORMANCE
INDICATORS

 

6.1           Client may, not more than once in each three-month
period, request a change to the weightings attached to the Key Performance
Indicators by sending a written notice to Service Provider, giving details of
the proposed change.  Any proposed
change must

 

(a)           maintain
the total percentage weightings at 100%; and

 

(b)           not
increase any individual percentage weighting above 20% or reduce any individual
percentage weighting below 5%.

 

2

 

6.2           Service Provider will respond in writing to Client’s
notice within 20 Business Days, either:

 

(a)           accepting
Client’s proposed change, in which case the proposed change will take effect
from the beginning of the next month; or

 

(b)           proposing
a meeting with Client to discuss Client’s proposed change.

 

6.3           Where Service
Provider sends a response under paragraph 6.2(b), the parties will meet as soon
as practicable and endeavour to agree mutually satisfactory changes to the
percentage weightings, as well as the time at which the agreed changes will
take effect.  If the parties are unable
to agree on the changes, then the matter will be escalated for resolution in
accordance with Schedule 7.

 

6.4           Without
limiting paragraph 6.1, the parties will, within 30 Business Days after the end
of each Contract Year, meet to discuss whether the then existing Key
Performance Indicators should be amended or replaced and whether the weightings
of the then existing Key Performance Indicators should be adjusted.

 

3

 

 

Attachment 2-A

 

 

1

 

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ACTUAL QUARTER AVERAGE SCORES

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Functional
  area

  	
   

  	
  ID

  	
   

  	
  Description

  	
   

  	
  Comments

  	
   

  	
  Weighting

  	
   

  	
  Score

  Awarded

  	
   

  	
  Total

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Netherlands

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  Portugal

  	
   

  	
  UK

  	
   

  	
  CORPORATE

  	
   

  	
  Target

  KPI

  Perf.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  RANGE

  
	
  -3

  	
   

  	
  -2

  	
   

  	
  -1

  	
   

  	
  0

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Purchase To Pay

  	
   

  	
  APK0

  	
   

  	
  Contribution to
  achieving Business Objectives for Purchase to Pay processes

  	
   

  	
  Quarterly assessment of
  meeting major business objectives and targets in:

  {*****}
  at end of period

  {*****} by {*****}, (number and amount)

  {*****} with no {*****} by {*****} (number and amount)

  Frequency of urgent / escalated {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ?

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  APK1

  	
   

  	
  % {*****} from {*****}
  ({*****}={*****} days)

  	
   

  	
  DPO measured as total
  value of {*****} at quarter end divided by (value of {*****} less than
  {*****} days old multiplied by {*****} and divided by {*****}).

  Can be automatically
  measured for each country

  Target DPO initially
  set at {*****} days but can be reset as appropriate

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  48-72 days

  	
   

  	
  >50%

  	
   

  	
  <50%

  	
   

  	
  <33%

  	
   

  	
  <20%

  	
   

  	
  <15%

  	
   

  	
  <10%

  	
   

  	
  <5%

  	
   

  
	
   

  	
   

  	
  APK2

  	
   

  	
  % of {*****} and
  {*****} to Purchase Orders raised in quarter, after allowing for VIA business
  decision caused complaints

  	
   

  	
  Measured by counting
  total number of {*****} and {*****} logged on systems, subtracting {*****}
  resulting from business decisions outside control of FSSC, and dividing by
  the total number of {*****} / {*****} area concerned in the same quarter.

  Can be measured
  automatically

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  <5%

  	
   

  	
  >10%

  	
   

  	
  <10%

  	
   

  	
  <7%

  	
   

  	
  <5%

  	
   

  	
  <3%

  	
   

  	
  <2%

  	
   

  	
  <1%

  	
   

  
	
   

  	
   

  	
  APK3

  	
   

  	
  % of {*****} and
  {*****} unresolved after {*****} days

  	
   

  	
  Measured as a count of
  all {*****} at end of quarter that are still open and more than {*****} days
  old, divided by the total number of {*****} logged on the system during the
  quarter.

  Can be calculated
  automatically on a country by country or functional area basis

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  <5%

  	
   

  	
  >10%

  	
   

  	
  <10%

  	
   

  	
  <7%

  	
   

  	
  <5%

  	
   

  	
  <3%

  	
   

  	
  <2%

  	
   

  	
  <1%

  	
   

  
	
   

  	
   

  	
  APK4

  	
   

  	
  % error free postings

  	
   

  	
  Can be measured by
  running a report against {*****} in {*****} to identify the total number of
  {*****} in the quarter, and the total number of cancelled or amended {*****}
  in the quarter.  Need to also include
  {*****} or {*****} to determine errors not corrected.  Errors include {*****} in wrong {*****}, wrong
  {*****}, wrong {*****}, wrong {*****}.

  Can be calculated
  automatically once the correct reports have been defined.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  97%

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  96

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  99

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
  APK5

  	
   

  	
  % of authorised {*****}
  processed within {*****} days of receipt

  	
   

  	
  Measured as time
  difference between receipt of {*****} in FSSC and {*****} through adjustment
  to payroll or issuance of {*****} to {*****}.  Can be measured automatically if expense claims
  forwarded to FSSC through ticketing system?

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  95%

  	
   

  	
  85

  	
   

  	
  90

  	
   

  	
  93

  	
   

  	
  95

  	
   

  	
  97

  	
   

  	
  99

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
  APK6

  	
   

  	
  % of authorised {*****}
  processed within agreed time period from receipt

  	
   

  	
  Measured as time
  difference between receipt of a properly authorised {*****} in the FSSC and
  the issuance of a {*****} as recorded on the CODA-Procurement system.

  Can be automatically
  calculated once an appropriate report is set up

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  97%

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  96

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  99

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Order To Cash

  	
   

  	
  OCK0

  	
   

  	
  Contribution to
  achieving {*****} for {*****} processes

  	
   

  	
  Quarterly assessment of
  meeting major {*****} and targets in:

  {*****}
  accurately and timely

  {*****} as a percentage of billings

  Reduction in {*****}

  Reduction in {*****} as a percentage of {*****}

  {*****} (number and amount) and {*****} (billing accuracy)

  Volumes of customer {*****}, legal {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  OCK1

  	
   

  	
  % deviation from target
  {*****} (TDSO={*****} days)

  	
   

  	
  DSO measured as total
  value of {*****} at quarter end divided by ({*****} less than {*****} days
  old multiplied by {*****} and divided by {*****}).

  Can be automatically
  measured for each country

  Target DSO initially
  set at {*****} days but can be reset as appropriate

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  32-48 days

  	
   

  	
  >50%

  	
   

  	
  <50%

  	
   

  	
  <33%

  	
   

  	
  <20%

  	
   

  	
  <15%

  	
   

  	
  <10%

  	
   

  	
  <5%

  	
   

  
	
   

  	
   

  	
  OCK2

  	
   

  	
  % of {*****} and
  {*****} unresolved after {*****} days

  	
   

  	
  Measured as a count of
  all {*****} and {*****} at end of quarter that are still open and more than
  {*****} days old, divided by the total number of {*****} and {*****}

  logged on the system
  during the quarter.

  

  Can be calculated
  automatically on a country by country or functional area basis

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  <5%

  	
   

  	
  >10%

  	
   

  	
  <10%

  	
   

  	
  <7%

  	
   

  	
  <5%

  	
   

  	
  <3%

  	
   

  	
  <2%

  	
   

  	
  <1%

  	
   

  
	
   

  	
   

  	
  OCK3

  	
   

  	
  % error free postings

  	
   

  	
  Can be measured by
  running a report against {*****} in CODA to identify the total number of
  postings in the quarter, and the total number of {*****} or {*****} in the
  quarter.  Need to also include
  feedback from {*****} or {*****} to determine errors not corrected.  Errors include postings in wrong {*****}, wrong
  {*****}, wrong {*****}, wrong {*****}.

  Can be calculated
  automatically once the correct reports have been defined.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  97%

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  96

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  99

  	
   

  	
  100

  	
   

  

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ACTUAL QUARTER AVERAGE SCORES

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Functional
  area

  	
   

  	
  ID

  	
   

  	
  Description

  	
   

  	
  Comments

  	
   

  	
  Weighting

  	
   

  	
  Score

  Awarded

  	
   

  	
  Total

  	
   

  	
  France

  	
   

  	
  Germany

  	
   

  	
  Netherlands

  	
   

  	
  Spain

  	
   

  	
  Switzerland

  	
   

  	
  Portugal

  	
   

  	
  UK

  	
   

  	
  CORPORATE

  	
   

  	
  Target

  KPI

  Perf.

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  RANGE

  
	
  -3

  	
   

  	
  -2

  	
   

  	
  -1

  	
   

  	
  0

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  OCK4

  	
   

  	
  % of {*****} for
  {*****} processed within agreed time frame from receipt

  	
   

  	
  Measured as time
  difference between {*****} request in FSSC and issuance of {*****} to
  requestor, as measured on ticketing system.  Can be measured automatically if requests forwarded
  to FSSC through ticketing system?

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  97%

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  96

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  99

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
  OCK5

  	
   

  	
  % of {*****} contacted
  in agreed timeframe

  	
   

  	
  Measured as as
  percentage of {*****} ({*****}) within {*****} days of trigger for contact
  based on {*****} overdue against an agreed {*****}.

  May require some manual consolidation of information

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  95%

  	
   

  	
  85

  	
   

  	
  90

  	
   

  	
  93

  	
   

  	
  95

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
  OCK6

  	
   

  	
  % of {*****} and
  {*****} not processed at quarter end

  	
   

  	
  Measured as number of
  requests for {*****} / {*****} not processed at period end divided by total
  number of such requests received during the period.

  Can be measured
  automatically if requests raised using ticketing system

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  <5%

  	
   

  	
  >10%

  	
   

  	
  <10%

  	
   

  	
  <7%

  	
   

  	
  <5%

  	
   

  	
  <3%

  	
   

  	
  <2%

  	
   

  	
  <1%

  	
   

  
	
   

  	
   

  	
  OCK7

  	
   

  	
  % of scheduled {*****}
  delivered within {*****} working {*****} of scheduled delivery

  	
   

  	
  Measured as total
  number of reports not delivered within {*****} working {*****} of scheduled
  delivery divided by total number of reports scheduled for delivery during the
  period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  97%

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  96

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  99

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Accounting

  	
   

  	
  GLK0

  	
   

  	
  Contribution to
  achieving {*****} for Accounting processes

  	
   

  	
  Quarterly assessment of
  meeting major {*****} and targets in:

  {*****}
  for legal entities are accurately {*****} and {*****} in a {*****}

  Responsiveness to {*****} from VIA-Finance at a corporate and local level

  Support {*****} and {*****} and {*****} processes

  Maintain proper {*****} and {*****} documents ({*****}, etc.)

  Maintain accurate {*****} documentation

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK1

  	
   

  	
  % legal entity {*****}
  and on time, according to agreed schedule

  	
   

  	
  Measured as total
  number of entity {*****} and {*****} within {*****} working {*****} of
  scheduled delivery divided by total number of Trial balances scheduled for
  delivery during the period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  100

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  98

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK2

  	
   

  	
  % {*****} completed on
  time

  	
   

  	
  Measured as total
  number of {*****} delivered complete and accurate within {*****} working
  {*****} of scheduled delivery divided by total number of Reconciliations
  scheduled for delivery during the period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  100

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  98

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK3

  	
   

  	
  % of {*****} at quarter
  and year end

  	
   

  	
  Measured as total
  number of {*****} made at end of appropriate period as a percentage of the
  total number of {*****} made during the period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  100

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  98

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK4

  	
   

  	
  % of {*****} issued to
  the agreed timetable (i.e. {*****}, {*****} etc)

  	
   

  	
  Measured as total number
  of {*****} delivered complete and accurate within {*****} working {*****} of
  scheduled delivery divided by total number of {*****} scheduled for delivery
  during the period

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  100

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  98

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK5

  	
   

  	
  % {*****} completed by
  month end

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  100

  	
   

  	
  90

  	
   

  	
  95

  	
   

  	
  98

  	
   

  	
  100

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  GLK6

  	
   

  	
  % of queries from
  corporate or local finance teams resolved in agreed timescales (action plan
  in place)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  95

  	
   

  	
  85

  	
   

  	
  90

  	
   

  	
  93

  	
   

  	
  95

  	
   

  	
  97

  	
   

  	
  98

  	
   

  	
  100

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Customer Satifaction

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  CSK1

  	
   

  	
  Annual Customer
  Satisfaction Survey

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  3

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  2.5

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  4.5

  	
   

  	
  5

  	
   

  

 

3

 

Schedule 3

 

CLIENT
RESPONSIBILITIES

 

1.     OPERATIONAL
SERVICES

 

a)     Specific requirements from Client in order
for Service Provider to carry on the Operational Services are documented as VIA
NET.WORKS dependencies or inputs in Schedule 1. Where not stated
explicitly, Client will provide the same level of service as provided in the 12
month period prior to the Commencement Date. In the case of provision of a new
service such as that provided through the new billing system and purchase order
system, the level of service provided should be in line with the expectations
for these systems prior to implementation.

 

b)    In accordance with Clause 6.5 of the
Agreement, Service Provider and Client will work together to define a detailed
Operating Level Agreement (OLA) and associated targets for the provision of the
Operational Services.  Until these OLAs
and targets are clearly defined, documented and agreed, Client will provide the
same level of service as provided in the 12 months prior to the Commencement
Date. In the case of provision of a new service such as that provided through
the new billing system and purchase order system, the level of service provided
should be in line with the expectations for these systems prior to
implementation.

 

c)     Client will provide reasonable notice to
Service Provider of any requirements for changes in the Operational Services
and these changes will be implemented through Change Control.

 

d)    Service Provider and Client will work together to define OLAs and
targets with Client’s IT function for the provision of IT services during the
first Contract Year.  Until these OLAs
and targets are clearly defined, documented and agreed, Client will provide the
same level of IT service as has been provided during the 12 months prior to the
Commencement Date.  Specific IT OLAs
include:

 

i.          Ensuring an adequate level of systems and network infrastructure
availability and response times to enable Service Provider to access Client’s
systems required to perform the Services at the same average level as provided
to Client and its Affiliates as measured over the 12 months prior to the
Commencement Date.

 

ii.         Ensuring the systems and network infrastructure are adequately
maintained and kept up-to-date to enable Service Provider to access Client’s
systems required to perform the Services at the same average level as has been
provided to Client and its Affiliates as measured over the 12 months prior to
the Commencement Date.

 

iii.        Ensuring suitable available software and systems support where
required, including training as and when required on new or upgraded systems.

 

e)         Client and Service Provider shall establish connectivity using an
Internet Virtual Private Network (IP VPN) solution.  Client will provide and manage the VPN devices that will

 

1

 

terminate
this network. Service Provider will grant Client the necessary access to
maintain this device within the Prague Centre. Client will implement access
control and authentication mechanisms as necessary to control access to their
applications for Service Provider employees.

 

f)         Client is currently in the process of upgrading their billing
systems which are currently used by each Country to a single global solution
(“Billing System”).  It is currently
expected that the Billing System will be implemented prior to the completion of
the Transition Period and will significantly contribute to the reduction of the
required effort associated with post bill production activities including
revenue recognition.  The key
expectations at this stage are:

 

1.     This Billing System shall be maintained and supported by Client

2.     This Billing System shall be paid for by Client

 

g)        Client is planning to implement a purchasing system as part of
implementing a global procurement process (“Purchasing System”).  It is currently expected that the Purchasing
System will be implemented prior to the completion of the Transition Period and
will significantly contribute to simplifying the effort associated with receiving
and processing AP invoices.  The key
expectations at this stage are:

 

1.     This Purchasing System shall be maintained and supported by Client

2.     This Purchasing System shall be paid for by Client

 

If either of
these systems is not implemented then the parties agree to develop a
contingency plan.

 

2.     TRANSITION
SERVICES

 

Appendix 1 outlines the Transition Plan and sets out any specific
obligations for both Client and Service Provider.

 

3.  ASSETS

 

Inovaware

CODA

Crescendo

 

Remainder to
be defined during the Transition Period. 
A copy of each license agreement shall be provided to Service Provider
during the Transition Period.

 

2

 

Schedule 4

Client Group

 

CLIENT

VIA NET.WORKS, Inc. (referred to as “Inc.” in
Schedule 1)

 

Country Operations (with reference as used
in Schedule 1)

VIA NET WORKS FRANCE S.A. (“France”)

VIA NET.WORKS Deutschland GmbH  (“Germany”)

VIA
NET.WORKS  Nederland B.V.
(“Netherlands”)

VIA NET.WORKS Portugal-Technologias de Informação, S.A. (“Portugal”)

VIA NET.WORKS Espana, S.L. (“Spain”)

VIA NET.WORKS (Schweiz) AG
(“Switzerland”)

VIA NET.WORKS Services AG (“Swiss Services”)

VIA NET.WORKS UK Limited (“UK”)

VIA NET.WORKS USA, Inc. (“USA”)

 

Additional
corporate entities for which Service Provider may provide Services as specified
in Schedule 1 (with reference as used in Schedule 1):

VIA NET.WORKS Europe Holding B.V. (“VNWEH”)

VIA NET.WORKS Holdco, Inc. (“Holdco”)

VIA NET.WORKS NY Corp. (“VNWNY”)

VIA NET.WORKS Holdings Cayman (“VNWCay”)

VIA NET.WORKS UK Holding Ltd (“UK Holding”)

 

1

 

*****CERTAIN
INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED
WITH RESPECT TO THE OMITTED PORTIONS.*****

 

Schedule 5

CHARGES AND PAYMENT TERMS

 

1.             Operational Services Charge – Transition Period

 

1.1           The
Operational Services Charge for the Initial Period shall be ${*****}.  Such amount shall be invoiced by Service
Provider to Client in instalments as set out in the table below:

 

	
  Month

  	
   

  	
  July

  	
   

  	
  August

  	
   

  	
  September

  	
   

  	
  October

  	
   

  	
  November

  	
   

  	
  December

  	
   

  
	
  Amount

  	
   

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  
																				

 

1.2           {*****}

 

1.3           The
rebate referred to in clause 1.3 above shall be netted off the invoice for Operational
Services issued by Service Provider on 1 February, 2004.

 

2.             OPERATIONAL SERVICE CHARGES

 

2.1           The Operational Service
Charge for each Contract Year commencing on or after 1 January 2004 shall
be calculated prior to the beginning of that year using the following formula:

 

A x B where:

 

A = {*****}; and

 

B = the number of full time equivalent
employees (“FTEs”)  that the parties
agree in accordance with clause 2.2 below 
is the Starting FTEs for the Contract Year.

 

2.2           One month prior to the
commencement of each Contract Year the parties shall agree the following:

 

(a)           The number of FTEs required to perform the
Operational Services at the commencement of the Contract Year (“Starting
FTEs”).  For the year commencing
January 1, 2004 the Starting FTEs shall be deemed to be {*****}.

 

(b)           The number of FTEs that the Parties are
targeting to be performing the services at the end of the Contract Year
(“Ending FTEs”).

 

(c)           A plan to achieve the headcount reductions,
if any, implicit in the target set out in (b) above.

 

(d)           The target number of {*****}
above (“Target Months”).

 

3.             ANNUAL
ADJUSTMENT

 

3.1           At the
end of each Contract Year the Final Operational service Charge for the Year
shall be calculated as follows:

 

1

 

*****CERTAIN INFORMATION ON THIS PAGE HAS
BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION.
CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED
PORTIONS.*****

 

(a)           Where the number of person months utilised by
Service Provider during the Contract Year 
in providing the Operational Services (“Actual Months”) was less than
the Target Months then the Final Operational Service Charge shall be calculated
as:

 

{*****}

 

(b)           Where the number of person months utilised by
Service Provider during the Contract Year in providing the Operational Services
(“Actual Months”) was more than the Target Months then the Final Operational
Service Charge shall be calculated as:

 

{*****}

 

3.2       Where the Final
Operational Services Charge is less than the amount invoiced for the Contract
Year pursuant to clause 2.1 above then Service Provider shall refund the
difference to Client.

 

3.3       Where the Final
Operational Services Charge is more than the amount invoiced for the Contract
Year pursuant to clause 2.1 above then Client shall pay the difference to
Service Provider.

 

4.         TRANSITION CHARGES

 

4.1       Client shall
pay Service Provider the Transition Charges of ${*****} in accordance
with the following schedule:

 

	
  Month

  	
   

  	
  July

  	
   

  	
  August

  	
   

  	
  September

  	
   

  	
  October

  	
   

  	
  November

  	
   

  	
  December

  	
   

  
	
  Amount

  	
   

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	
  $

  	
  {*****

  	
  }

  	 

																					

 

4.2       The Transition
Charges are based on an estimated number of man days required to perform the
transition activity of {*****}.  To the
extent that fewer man days are used to perform the transition then Service
Provider shall pay a rebate to Client of ${*****} for every man day fewer
utilised.

 

4.3       Where the
number of man days required to perform the transition exceeds {*****} days then
Service Provider shall be entitled to invoice Client an additional ${*****} for
each additional day used.  In no
circumstances shall this additional charge exceed ${*****}.

 

4.4       For the
avoidance of doubt the charges set out in paragraph 4.1 and the man days set
out in paragraph 4.2 exclude the charges and man days contained within the
interim agreements between VIA NET.WORKS, Inc. and Accenture (UK) Limited dated
24 March 2003 and 19 June 2003.

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

5.     INFLATION ADJUSTMENT

 

5.1   At the
beginning of each Contract Year the amounts set out in clauses 2.1, 3.1,  6.1 and 7.1 shall be amended to take account
of inflation as represented by the change in the Inflation Index since the
beginning of the previous Contract Year. 
In relation to any amendment to the charges for the year commencing on 1
January 2004, the change in the Inflation Index over the Transition Period
shall be used.

 

5.2   Where the
movement in the Inflation Index in any one Contract Year or, where appropriate,
the Initial Period exceeds 4% then the adjustment under Clause 5.1 shall be
limited to 4% plus one-half of the amount by which the movement exceeds
4%.  The maximum adjustment in respect
of any one Contract year shall not exceed 7%.

 

5.3   For the
purposes of this Schedule Inflation Index means the Czech Index of “Employees
and their average monthly gross wages and salaries in the civil sector of the
national economy – Other Business Activities”.

 

6.     TERMINATION CHARGES

 

6.1   Where Client
terminates this agreement pursuant to clause 29.7 of the agreement then the
following termination charges shall be payable:

 

{*****}

 

7.     TERMINATION ASSISTANCE CHARGES

 

7.1   The charges for
services provided pursuant to Schedule 9 shall, unless otherwise stated in
that Schedule 9 to be provided free of charge, be calculated using the
following rates:

 

(a)           Operational Staff - ${*****} per day

(b)           Project Manager - ${*****} per day

(c)           Unit
Lead - ${*****} per day.

 

8      INVOICING AND PAYMENT TERMS

 

8.1   Invoices for
the Operational Service Charge shall be delivered to Client on the first day of
the month preceding the month to which then charge relates.

 

8.2   The
Operational Service Charge for each Contract Year shall be invoiced in equal
monthly instalments throughout that Full Contract Year.

 

8.3   Invoices for
Transition Charges shall be issued to Client on the last day of the month to
which the charge relates.

 

8.4   Where an
amount is due from Client pursuant to clause 3 of this Schedule then an
invoice shall be delivered to Client thirty days after the end of the relevant
Contract Year.

 

8.5   Where an
amount is due from Client pursuant to clause 6 of this Schedule then an
invoice shall be delivered to Client thirty days before the date on which this
agreement terminates.

 

3

 

8.6   Where an
amount is due to Client pursuant to clauses 1 or 3 or 4.2 of this
Schedule then the value of the next monthly invoice for the Operational
Service Charge shall be reduced by the amount so due.

 

8.7   Invoices for
any other amounts payable by Client under the terms of this Agreement shall be
invoiced at the end of the month in which the amount becomes payable.

 

8.8   Client shall
pay Service Provider the amounts set out in any invoice issued no later than 30
days after the date that the invoice is delivered to Client.

 

8.9   All invoices will be expressed, and must be
paid, in United States dollars ($). 
Payment will be made by BACS or other mutually agreeable form of wire
transfer to an account specified by Service Provider in writing.

 

4

 

Schedule 6

 

SERVICE PROVIDER ASSUMPTIONS

 

1.     PURPOSE

 

This Appendix defines the key assumptions that underpin the commercial
model, the transition approach and solution design.

 

For the purposes of this Schedule 6, VIA or VIA NET.WORKS shall be
used interchangeably with Client and Accenture shall be used interchangeably
with Service Provider.

 

	
  Area

  	
   

  	
  Assumption

  
	
  TRANSITION

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Close Down Timings

  	
   

  	
  All agreed VIA staff within
  scope will exit following completion of the parallel run phase and agreed
  close reporting.

  
	
   

  	
   

  	
  Certain agreed roles will be
  retained by VIA post transfer for a minimum period of 6 months to assist with
  post transfer stabilisation in the larger countries.

  
	
   

  	
   

  	
  In France, Spain and Portugal,
  the local Finance Director will be expected to support the stabilisation
  activities.

  
	
   

  	
   

  	
   

  
	
  Ramp Up

  	
   

  	
  All new staff will be
  recruited 2 months prior to service transfer in order to allow sufficient
  time for training, planning knowledge transfer.  All recruited staff (in accordance with the agreed ramp up
  schedule) will be billable to VIA NET.WORKS immediately upon starting work
  for Accenture

  
	
   

  	
   

  	
   

  
	
  Knowledge Transfer

  	
   

  	
  The knowledge transfer plan
  has been based on the following effort estimates:

  
	
   

  	
   

  	
  • A
  maximum of 4 weeks preparation and planning in country

  
	
   

  	
   

  	
  • 8
  weeks execution based on 2 weeks staff induction, 4 weeks shadowing, 2 weeks
  parallel run, including a week of final setup/mobilisation

  
	
   

  	
   

  	
   

  
	
  Backlog’s

  	
   

  	
  In general, the assumption is
  that services will be transferred to Accenture in reasonable order defined as
  including:

  
	
   

  	
   

  	
  •
  Key account reconciliation’s are complete and up to date

  
	
   

  	
   

  	
  •
  The accounts to be transferred are reconciled by the client at transfer date
  or a plan is in place for the client to clear backlog in a defined timeframe

  
	
   

  	
   

  	
  •
  Customer and supplier account subledgers balances should be reasonable with
  any backlog identified and actions in place to clear outstanding issues

  
	
   

  	
   

  	
  •
  Accenture will only take responsibility for accounting entries made after
  transfer date when the account does not reconcile at transfer date.

  
	
   

  	
   

  	
   

  
	
  Resourcing

  	
   

  	
  The VIA NET.WORKS contract
  manager will be in place on June 16,2003  to support the transition process.  This individuals role will be not only to manage the contract,
  but also to take responsibility for driving change within the countries

  
	
   

  	
   

  	
   

  
	
  SOLUTION DESIGN

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Retained Costs

  	
   

  	
  Client Systems support and
  administration, licenses (provided as an Existing Contract), system training
  are a retained Client cost

  

 

1

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL
TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

	
  Area

  	
   

  	
  Assumption

  
	
  Redundancy & Retention

  	
   

  	
  Client are wholly responsible
  for the redundancy and retention costs associated with existing Client staff

  
	
   

  	
   

  	
   

  
	
  Billing System

  	
   

  	
  The following assumptions are
  being made on the implementation of the new Billing system (exact timings to
  be confirmed):

  
	
   

  	
   

  	
  •
  {*****} interfaces in place requiring {*****} interventions

  
	
   

  	
   

  	
  •
  Legacy master data has been {*****} i.e the status quo is at least
  maintained.

  
	
   

  	
   

  	
   

  
	
  Financial System

  	
   

  	
  The following assumptions have
  been made on the core CODA financial system:

  
	
   

  	
   

  	
  •
  {*****} with all countries operating on a common platform

  
	
   

  	
   

  	
  •
  {*****} implemented including {*****} functionality. Delivered in accordance
  with the FSSC go live dates

  
	
   

  	
   

  	
   

  
	
  Treasury

  	
   

  	
  The Treasury project being led
  and implemented by VIA NET.WORKS will develop a plan to consolidate local
  banking arrangements over a period of time post service transfer.  In addition the Interim corporate
  Treasurer will implement a central disbursement account for the use by
  Accenture.  This will include definition
  and provision of tools, systems interfaces and banking relationship
  management

  
	
   

  	
   

  	
   

  
	
  Procurement ‘To Be’ Processes

  	
   

  	
  Roll out and compliance with
  the ‘To Be’ procurement process will happen over a period of 12 months as
  existing commitments lapse and are renewed.  VIA NET.WORKS will identify an owner of
  the Procurement process. This person will work with Accenture to define
  relevant policies and co-ordinate strategic sourcing activities across VIA
  NET.WORKS

  
	
   

  	
   

  	
   

  
	
  Domain & Telco Invoices

  	
   

  	
  The VIA NET.WORKS provisioning
  team will work with Accenture to identify how Telco invoices and Domain
  requests can, where possible, be electronically reconciled with the
  provisioning system

  
	
   

  	
   

  	
   

  
	
  Reporting Requirements

  	
   

  	
  All new Cognos reports
  required to support the services provided by Accenture will be produced by
  the VIA NET.WORKS systems administration team to a mutually agreed schedule

  
	
  DSO Reporting

  	
   

  	
  The status of DSO and the
  calculation methodology will be documented as part of service transfer

  
	
   

  	
   

  	
   

  
	
  Customer Segmentation

  	
   

  	
  Customer segmentation will
  drive the appropriate processes for credit checking. VIA NET.WORKS will
  appoint a business owner to define policy and business rules. Accenture will
  operate on ‘As Is’ basis until this has been completed and rolled out

  
	
   

  	
   

  	
   

  
	
  CRM

  	
   

  	
  Accenture will require access
  to CRM trouble ticketing workflow. VIA NET.WORKS will be responsible for
  providing access, licenses and training, ongoing applications management as
  detailed within the Operating Level Agreement

  
	
   

  	
   

  	
   

  
	
  Invoice Process & Approval

  	
   

  	
  All AP invoices will be sent
  to Prague, via an in country PO Box, scanned and approved using workflow
  technology. Original documents will be archived locally on a periodic
  basis.  VIA NET.WORKS will bear the
  cost of any additional requirements such as postage to support this process

  
	
   

  	
   

  	
   

  
	
  Document Management

  	
   

  	
  A standard document management
  system will be rolled out as part of the CODA Procurement solution to allow
  invoice imaging.  VIA NET.WORKS will
  bear the cost of any additional requirements to support this process

  
	
   

  	
   

  	
   

  
	
  Customer Renewals

  	
   

  	
  The process for dealing with
  customer renewals will be defined as part of O2C process and agreed with the
  sales/customer care team prior to service transfer

  
	
   

  	
   

  	
   

  
	
  Cancellations/ Suspensions/ 

  	
   

  	
  The process for dealing with
  service cancellations (deprovisioning), renewals and suspensions will be
  defined and agreed prior to service transfer

  

 

2

 

	
  Area

  	
   

  	
  Assumption

  
	
  Renewals

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Reseller and Referrals
  Billing, Commissions Operating Model

  	
   

  	
  VIA NET.WORKS will confirm the
  Reseller and Referrals operating model for each country and provide the
  required tools for Accenture to support this process

  
	
   

  	
   

  	
   

  
	
  Audit Support

  	
   

  	
  VIA will provide Accenture
  with the Auditors recommendations for each country pertaining to the Services
  to be provided by Accenture (internal and external). VIA and Accenture will
  jointly develop an action plan to address the recommendations that impact the
  services provided by Accenture

  
	
   

  	
   

  	
   

  
	
  CODA Training

  	
   

  	
  All CODA training will be
  provided in English by the VIA NET.WORKS systems team.  VIA NET.WORKS will bear the cost required
  to deliver such training

  
	
   

  	
   

  	
   

  
	
  Legacy System Training

  	
   

  	
  All Legacy system  training will be provided in Country by
  appropriately experienced VIA NET.WORKS personnel.  VIA NET.WORKS will bear the cost of any additional specialist
  training  required.

  
	
   

  	
   

  	
   

  
	
  Credit & Collections

  	
   

  	
  Each country will have a
  defined credit & collections policy and tools and reports in CODA.  This will be superseded over time as the
  corporate policy is developed

  
	
   

  	
   

  	
   

  
	
  Asset Register Management

  	
   

  	
  VIA NET.WORKS will be
  responsible for maintaining in country a register of assets. The register
  will need to be validated on an annual basis as part of meeting the statutory
  reporting requirements

  
	
   

  	
   

  	
   

  
	
  Regulatory Environment

  	
   

  	
  Client is responsible for
  managing the relationship with regulatory authorities  in the Countries, including making any
  application/notification as required to allow Service Provider to comply with
  its obligations under this Agreement.

  
	
   

  	
   

  	
   

  
	
  Postal Renewals

  	
   

  	
  If a postal renewals process
  is implemented, the associated cost will be for Via’s account

  
	
   

  	
   

  	
   

  
	
  Expense Processing

  	
   

  	
  Expenses processing will be transferred on
  an as is basis and future consideration will be given to implementation of a
  new Corporate Expenses policy to channel all expense claims through Accounts
  Payable (i.e through the FSSC)

  

 

3

 

Schedule 7

GOVERNANCE  STRUCTURE

 

1.             PURPOSE

 

1.1     This
schedule outlines the principles involved for the setting up and operation
of the governance structure, which will be used to ensure that the Services
provided by Service Providers are consistent with the joint strategy of the two
parties. Governance should also ensure that Service Provider delivers the
Services to an acceptable level of performance in accordance with the agreement
(while also ensuring that the required inputs from Client are met) from the day
to day operational level through supervisory and Centre management levels to
the Joint Review Board. Further to that goal, a dispute resolution process has
also been included to facilitate the resolution of any disputes.

 

2.             GOVERNANCE STRUCTURE

 

 

The
above diagram indicates the required interactions to ensure that parties remain
aligned at all levels, and gives a brief summary of responsibilities at those
levels.

 

3.             JOINT REVIEW BOARD

 

3.1           Each party shall
appoint representatives to the Joint Review Board. The JRB should at a minimum
be comprised of the Client sponsor and the Service Provider Client Partner.
This forum is principally charged with giving direction to the relationship
between Client and Service Provider in order to ensure that Service Provider
remains aligned to Client’s strategy. Service Provider will coordinate
quarterly reviews for this group in order to:-

 

(a)   Review the progress
of the Services

(b)   Manage resolution to
escalated contractual issues (subject to Clause 7 below)

(c)   Validate that the
arrangement is still aligned to Client’s strategic direction

 

1

 

Participation
of the Nominated Representatives from each Party is required at these meetings.

 

As implied by
the name, each party has an equal input into these meetings, in line with the
need for the two Parties to work closely together to maximise quality and
efficiency in the execution of the services.

 

4.             MANAGEMENT ARRANGEMENTS

 

4.1     Each Party will
appoint a named representative charged with day-to-day management of the
relationship (the “Nominated Representative”). 
Initially, the Service Provider Nominated Representative will be
Michaela Oharkova and the Client Nominated Representative will be Nigel Tuppen.

 

4.2     Each Party may change
its Nominated Representative during the course of this Agreement by giving
written notice to that effect to the other Party.

 

5.             SERVICE REVIEW MEETINGS AND REPORTING

 

5.1     The Nominated
Representatives will form the basis of the monthly Service Delivery Review
(SDR) meeting, described below:-

 

(a)           Only one such meeting
will take place each month, to review the performance of Service Provider in
delivering the services to all of the Countries.

(b)           Other individuals may
be involved by invitation and agreement.

(c)           The basis of this
meeting shall be a monthly Service Performance Report, to be produced by
Service Provider. The Service Performance Report is described later in this
schedule.

(d)           The meeting shall
focus on issue and risk management and objective setting, with both parties
utilising the resources reasonably available to them within the scope of the
contract to resolve or improve any arising issues.

(e)           The meeting may be
used to review recommendations and suggestions by either Party regarding the
modification, enhancement or expansion of the Operational Services.

(f)            In the event that
either Party shall consider any interim meeting necessary such a meeting shall
take place at a location to be agreed between Parties. The purpose of such
meetings shall be to maintain clear channels of  communications that serve to
minimise problems and facilitate planning.

 

5.2     The Service
Performance Report, to be provided by Service Provider, is described below:-

 

(a)           On a monthly basis
Service Provider will prepare a written report summarising (i) their
performance against the Key Performance Indicators (KPIs) set out in the
Service Level Agreement (SLA) and (ii) the corresponding Operating Level
Indicators for which Client is responsible (based upon information provided by
Client).

 

2

 

(b)           review, analyse and
recommend for approval (if appropriate) to the appropriate person(s), or
propose any amendments or modifications to the terms of this Agreement.

(c)           Only one report,
consolidating the performance of Service Provider and Client in delivering the
services to all of the client’s countries within scope, will be produced per
month. This report will be submitted to Client in advance of the SDR, in order
that it might be used in setting the agenda for this meeting.

 

The format and content of the SPR will be
agreed between the Nominated Representatives, but will not require
significantly more effort than that to record and report on the agreed KPIs and
OLIs, and to raise specific issues in relation to service delivery.

 

5.3           A written record of
the Service Review meetings shall be made and agreed by the Nominated
Representatives.  Such meetings shall
have a set of defined formal agenda items agreed by the Nominated
Representatives from time to time which shall as a minimum include:-

 

(a)           Updated on documented
actions from previous meeting

(b)           Contract performance

(c)           Performance
standards;

(d)           Quality of service;

 

and, from time to time,

 

(e)           Charges; and

(f)            Change control

 

6.             USER GROUPS AND DAY TO DAY INFORMAL CONTACT

 

6.1           Service Provider will
work with Client to identify the key stakeholders in each transferred process
in order to create a small number of Key User Groups to be mutually agreed by
the parties. The focus of these groups will be to identify ways in which processes
can be improved in order to improve the delivery of the Services, by dealing
with operational issues that cause problems on BOTH sides of the hand-offs from
Client to Service Provider and from Service Provider to Client. User Groups
will implement identified improvements where possible, but will seek the
approval of the Nominated Representatives in changing the definition of the
Services provided, or in suggesting process changes which have a cost or
quality impact to the Services. In line with the principle of the Shared
Service Centre, improvements should not be considered on a country basis unless
unavoidable, as all processes and activities should remain standardised across
Client.

 

6.2           Informal operational
contact directly related to the provision of the Services must be maintained by
Service Provider and Client to ensure effective provision of the Services to
the agreed levels of quality. However, Service Provider may implement a Help
Desk function in order to filter requests for ad-hoc information or assistance,
prioritising them effectively with the caller to ensure that service delivery
personnel

 

3

 

are
not distracted from their core service delivery activities, thus minimising the
impact of such requests on KPI performance.

 

7.             DISPUTE RESOLUTION

 

7.1           Any question or difference which
may arise concerning the construction, meaning, or effect of this Agreement or
any dispute arising out of or in connection with this Agreement including but
not limited to (i) the proper number of FTEs to use in subsequent Contract
Years; (ii) the failure of the parties to agree on a Change Control request or
Note; (iii) billing disputes or service credits; or (iv) the failure of the
parties to agree upon the initial or revised SLAs or the Key Performance
Indicators used by the parties to measure the performance of the Service; and (v) the assessment of Losses incurred by a
party due to the non-performance of the other party of its obligations under
this agreement will,
in the first instance, be referred to the parties’ Nominated Representatives
for discussion and resolution at or by the next SDR meeting held pursuant to
Clause 5 above or at an earlier date if so requested by either party.  If the dispute is not resolved at that
meeting, the dispute will be referred to the second management level who, in
the absence of some other form of contact, must meet within 3 Business Days of
the reference to attempt to resolve the dispute.  If the dispute is not resolved within such period, the escalation
will continue with the same maximum time interval up to the third management
level.  If the unresolved dispute is
having a material effect on the Services, the parties will use their respective
best endeavours to reduce the elapsed time in reaching a resolution of the
dispute.

 

7.2           The
levels of escalation are:

 

	
   

  	
   

  	
  Provider

  	
   

  	
  Customer

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  First Level

  	
   

  	
  Nominated Representative

  	
   

  	
  Nominated Representative

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Second Level

  	
   

  	
  Client Sponsor

  	
   

  	
  Service Provider Client Partner

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Third Level

  	
   

  	
  Joint Review Board

  	
   

  	
  Joint Review Board

  

 

If any of the above are unable to attend a meeting, a substitute may
attend, provided that such substitute is authorised to settle the unresolved
dispute.  Each party will use all
reasonable endeavours to reach a negotiated resolution through the above
dispute resolution procedure.  The
specific format for such resolution will be left to the reasonable discretion
of the relevant management level, but may include the preparation and
submission of statements of fact or of position.

 

7.3           If the
dispute has not been resolved at the third management level, either party may
(at such meeting or within fourteen (14) days of its conclusion) propose to the
other in writing that structured negotiations be entered into with the
assistance of a neutral adviser or mediator (“Neutral Adviser”) before
resorting to litigation.

 

7.4           If the
parties are unable to agree on a Neutral Adviser or if the Neutral Adviser
agreed upon is unable or unwilling to act, either party may apply to the Centre
for Dispute Resolution (“CEDR”) in London to appoint a Neutral
Advisor.

 

7.5           The
parties will within (14) days of the appointment of the Neutral Adviser meet
with him/her in order to agree a programme for the exchange of any relevant
information and the structure to be adopted for the negotiation, to be held in
London.  If

 

4

 

considered appropriate, the parties may at
any stage seek assistance from CEDR to provide guidance on a suitable procedure.

 

7.6           All
negotiations connected with the dispute will be conducted in complete
confidence and the parties undertake not to divulge details of such
negotiations except to its professional advisers who will also be subject to
such confidentiality and will be without prejudice to the rights of the parties
in any future proceedings.

 

7.7           If the
parties accept the Neutral Adviser’s recommendations or otherwise reach
agreement on the resolution of the dispute, such agreement will be reduced to
writing and, once it is signed by their duly authorised representatives, will
be final and binding on the parties.

 

7.8           Failing
agreement, any of the parties may invite the Neutral Adviser to provide a
non-binding but informative opinion in writing as to the merits of the dispute
and the rights and obligations of the parties. Such opinion will be provided on
a without prejudice basis and will be private and confidential to the parties
and may not be used in evidence in any proceedings commenced pursuant to the
terms of this Agreement without the prior written consent of all the parties.

 

7.9           If the parties fail to reach
agreement in the structured negotiations within 30 days of the Neutral Adviser
being appointed, such a failure will be without prejudice to the right of any party
thereafter to refer any dispute or difference to litigation but the parties
agree that before resorting to litigation, structured negotiations in
accordance with this Schedule 7 will have taken place.

 

5

 

Schedule 8

KEY PERSONNEL

 

The parties agree that the following roles will be considered Key
Personnel:

 

•      Client Service
Lead

•      Service Manager

•      Operations
Manager

 

At any time in
Client’s reasonable discretion that it is dissatisfied with the performance of
any of these positions, the Nominated Representative (as defined in
Schedule 7) shall contact Service Provider to discussion resolution to the
dissatisfaction. If Client requests to remove any of the individuals identified
as Key Personnel then the parties agree to submit the matter to the Governance
Structure in Schedule 7 unless Service Provider agrees in writing to the
request.

 

When a
replacement is requested by Client, Service Provider shall submit to Client the
name and resume and/or resume of the proposed replacement and such replacement
shall be equally or more qualified than his/her predecessor.

 

All other review shall be in accordance with
clause 21 of the agreement.

 

All Service Provider personnel shall have
language capabilities to support Client, e.g. French speakers will support VIA
NET.WORKS France.

 

1

 

Schedule 9

 

TERMINATION
ASSISTANCE

 

1.     PURPOSE

 

This Schedule defines the principles of the Exit Plan and how it
shall be developed and revised to ensure that it can be used at any time upon
termination of this agreement. Where only the principles of the Exit Plan are
set out in this Schedule, the parties shall develop the Exit Plan in accordance
with clause 30 of the agreement by respecting such principles. Any subsequent
revisions made to the Exit Plan shall not be unreasonably delayed or withheld
by either party and shall also adhere to the principles set forth below.

 

The Exit Plan shall take effect following
notice of termination properly given in accordance with Clause 29 “Termination” of the Agreement.

 

2.     EXIT MANAGEMENT

 

In the event that the Exit Plan is invoked, transition of carrying out
of the Operational Services back to Client or to a Replacement Supplier shall
be vested in a Transition Manager appointed by Service Provider and a Project
Manager appointed by Client.

 

Service Provider shall, at Client’s cost (unless specified otherwise in
Clause 8.7 below), such cost to be calculated using the rates set out in
Schedule 5, provide reasonable co-operation and resources to Client or to
Replacement Supplier in order to assist in the seamless transition of
responsibility for the carrying on of the Operational Services to Client or to
a Replacement Supplier.  The Operational
Services shall continue to be carried on (as may be amended from time to time
through Change Control) in accordance with the agreed service and cost targets
until the date of termination takes effect.

 

Service Provider shall, if required by Client, provide reasonable
on-going support and other ancillary assistance (at its then current rates) for
a period of up to 3 months after transfer of the carrying on of the Operational
Services so as to assist Client or a Replacement Supplier with continuity of
the carrying on of the Operational Services. 
Requests for such support will be made in writing giving reasonable
notice.

 

3.     RECORDS

 

In order to facilitate implementation of the Exit Plan, Service
Provider shall maintain:

 

•      Documentation
on the employees carrying out the Operational Services including cost and
service baseline information

 

•      A
schedule of Third Party Contracts where details of these have been
provided to Service Provider by Client in accordance with the Agreement

 

Service Provider shall allow Client or the
Replacement Supplier reasonable access to review these records.

 

4.     TRANSFER OF ASSETS

 

On termination or expiry of this Agreement:

•      Service
Provider shall at its discretion offer to Client at the then net book value any
equipment owned by Service Provider which is used by Service Provider solely
for the purpose of providing the Operational Services

 

1

 

•      Service
Provider shall transfer to Client any current documentation and management
information only relating to the Agreement including System Designs and System
Documentation.

 

5.     LICENCES AND CONTRACTS

 

Where such licences or other third party agreements are also used for
the purposes of providing services to Service Provider or to any other clients
of Service Provider, Service provider will upon request provide reasonable
assistance to Client, at Client’s cost, in its efforts to obtain alternative
licences or other third party agreements.

 

6.     COMMUNICATION

 

Arrangements for communication with staff, relevant trade unions,
suppliers and customers shall be made so as to comply with all applicable legal
obligations and so as to avoid any detrimental impact upon the parties’
business as a result of undertaking any transfer contemplated by the Exit Plan.  The Parties shall agree prior to any
communication the manner and timing of such communication.

 

7.     PROVISION OF INFORMATION

 

Each Party undertakes to return to the other all confidential
information and other data belonging to the other Party which it has no legal
right to retain and shall if requested by the other Party give a written
undertaking that no copies of any such confidential information have been
retained. The provisions of Clause 20
of the Agreement shall apply to all such confidential information.

 

8.     EXIT PLAN RESPONSIBILITIES

 

Client or its appointed agent will

 

•      be responsible for the programme
management of the service transfer.

 

•      appoint a Project Manager to
oversee all reverse transition activities.

 

•      have sole responsibility for managing
the following elements of the reverse transfer:-

 

1.     Recruitment of necessary staff

 

2.     Induction of staff

 

3.     Planning and preparation for knowledge transfer process and
activities

 

4.     Provision of staff to whom Service Provider should transfer knowledge
in line with the plan.

 

5.     Technical and operational set up of the new location(s) for
provision of the services.

 

6.     All technological transfer and integration of systems to enable the
services to be provided from the new location.

 

7.     Client will be solely responsible for all costs associated with the
above.

 

2

 

*****CERTAIN INFORMATION ON THIS PAGE HAS BEEN OMITTED
AND FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL
TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS.*****

 

Service Provider will:

 

•      Make available at {*****} the
operational staff to support the necessary knowledge transfer that will be
required by Client.  Such knowledge
transfer shall be limited to on the {*****} activities during the Termination
Period.  Client may require that Service
Provider provide {*****} under the terms of this clause a number of days
calculated as {*****} multiplied by {*****} providing the Services.

 

•      provide any additional  operational staff that are required to
effect the knowledge transfer and baselining

 

•      provide a Project Manager to
oversee all reverse transition activities.

 

•      appoint a single point of
contact to liaise with the Client’s transition manager to ensure that issues
and risks are managed as effectively as possible during the transition.

 

9.     GENERAL

 

For the purposes of this schedule, it is assumed that the transition
back to Client or to a Replacement Supplier is undertaken in a single wave in
order to ensure a clean cut off date for the change of responsibilities. On
this basis, the transition is assumed to take no more than 4 months from start
to finish.

 

In the event that the reverse transition occurs on a different basis,
or that it requires more input and resourcing from Service Provider, the cost
of this support should be agreed prior to the incremental resource being
supplied.

 

3

 

Schedule 10

 

EMPLOYEES

 

1.             It is acknowledged that Service Provider will from the relevant Go-Live
Date provide the Services from Prague, Czech Republic.  Client shall, and will procure that its
Affiliates will, prior to the relevant Go-Live Date, terminate the employment
of the Employees or re-deploy the Employees to other of Client’s or its
Affiliates’ activities which do not form part of the Services.

 

2.             Client and the relevant Client Affiliate shall indemnify Service Provider
and its relevant Affiliates against any Losses arising from any breach of
clauses 1 above by Client and/ or the relevant Client Affiliate.

 

3.             Client and the relevant Client Affiliate shall indemnify and continue to
keep indemnified Service Provider and its relevant Affiliates against all
Employment Liabilities arising from any claim or assertion made by or on behalf
of any Employee or representative of such Employee or any other employee of
Client or its Affiliates who is not an Employee or any employee or worker of a
Third Party that the employment of such individual transfers or should have transferred
to Service Provider or its Affiliates by operation of any of the Employment
Regulations.

 

4.             The indemnities in this Schedule 10 extend to include all costs and
expenses suffered or reasonably incurred in connection with Service Provider
and its relevant Affiliates enforcing the rights under this Schedule 10.

 

5.             Prior to the relevant Go-Live Date Service Provider agrees to review,
without
obligation, the applications of any Employees together with other applications
received by Service Provider for positions advertised in Prague for work on the
Operational Services.

 

6.             Client shall indicate
to all Employees that the Service Provider has no obligation to hire any
Employees. Client shall inform all Employees that should they be hired by
Service Provider their employment relationship shall first be terminated by
Client and any employment relationship entered into with Service Provider shall
be pursuant to a new contract of employment under Service Provider’s terms and
conditions.

 

7.             In this
Schedule 10:

 

7.1           “Employees” means those individuals employed by
Client and its Affiliates who are currently providing the services which shall
be replaced by the Services.

 

7.2           “Employment Liabilities” means all claims (including
but not limited to claims for redundancy payments, unlawful deduction of wages,
unfair, wrongful or constructive dismissal compensation, compensation for sex,
race or disability discrimination, claims for equal pay, compensation for less
favourable treatment of part-time workers, awards for failure to inform or
consult, claims arising in respect of any collective or workforce agreements,
and any claims whether in tort, contract or statute or otherwise), demands,
actions or proceedings (whether actual or threatened) and any award, compensation,
damages, tribunal awards, fine, loss, order penalty, payment made by way of
settlement and costs and expenses reasonably incurred in connection with a
claim or investigation (including without limitation any investigation by the
Equal Opportunities Commission, the Disability Rights Commission or the
Commission for Racial Equality or any other enforcement, regulatory or
supervisory body

 

1

 

and of implementing any requirements which may arise from
any such investigation) and any reasonable legal costs and expenses

 

6.3           “Employment Regulations” means the Acquired Rights
Directive 77/187/EEC (as amended) and any legislation implementing the
provisions of that Directive as amended from time to time in the UK, Germany,
Netherlands, France, Portugal or Spain and any equivalent or similar
legislation in Switzerland and the Czech Republic.

 

2

 

Schedule 11

 

DATA PROTECTION

 

1  Data Protection Overview

 

1.1  Subject to
clause 1.2, in relation to all Personal Data that the Client controls, the
Client shall at all times comply with the Data Protection Legislation, as a
data controller, including maintaining a valid and up to date registration or
notification in each country which subject to the relevant Data Protection
Legislation in which the Client is established and from which the Personal Data
is transferred.

 

1.2  Service
Provider shall at all times  ensure that
its processing of Personal Data does not put the Client in breach of the
applicable Data Protection Legislation when acting as a data processor on the
Client’s behalf.

 

2  Processing of Personal Data

 

The Service Provider shall:

 

2.1  process
Personal Data belonging to the Client only on and in accordance with the
instructions of the Client (subject to compliance with applicable law);

 

2.2  only
undertake processing of Personal Data reasonably required for the purposes of
providing the Services and shall not transfer any Personal Data to any country
or territory outside the European Economic Area other than as set forth in
clause 24.5;

 

2.3  use all
reasonable endeavours to procure that all relevant Subcontractors comply with
this Schedule 11.  For the
avoidance of doubt a relevant Subcontractor is one that processes Personal Data
belonging to the Client.

 

and in the event that it cannot
comply with this clause for any reason whatsoever, it will inform the Client as
soon as reasonably practicable, who is then entitled to suspend the transfer of
Personal Data and/or terminate this Agreement in accordance with Clause 29.4.

 

3  Disclosure of Personal Data

 

The Service Provider shall not disclose
Personal Data to any third parties other than:

 

3.1  to
employees and Subcontractors to whom such disclosure is reasonably necessary in
order for the Service Provider to carry out the Services; or

 

3.2 
to the extent required under a court order or to comply with a law
provided that the Service Provider shall give notice in writing to the Client
of any disclosure of Personal Data which it or a Subcontractor is required to
make under this clause 3.2
as immediately it is aware of such a requirement.

 

The Service Provider shall promptly notify
the Client with full details of any accidental or unauthorised access or
disclosure by any person whatsoever.

 

4  Technical Measures to Protect
Personal Data

 

4.1   The Service Provider shall bring
into effect and maintain, and shall use all reasonable endeavours to ensure
that all relevant Subcontractors have in effect and maintain all appropriate
technical and organisational measures necessary to prevent unauthorised or
unlawful processing of or access to Personal Data and accidental loss or
destruction of, or damage to, Personal Data including but not limited to taking
reasonable steps to ensure the reliability and probity of staff having access
to the Personal Data.

 

4.2   The Client may, at reasonable
intervals during the Agreement and for a period of six (6) months following
termination or expiry of the Agreement, request a written description of the
technical and organisational methods employed by the Service Provider and the

 

3

 

relevant Subcontractors referred to in clause 4.1. Within
seven days of such a request, the Service Provider shall supply written
particulars of all such measures as it is maintaining detailed to a reasonable
level such that the Client can determine whether or not, in connection with the
Personal Data, it is compliant with the Data Protection Legislation. The Service
Provider shall use all reasonable endeavours to ensure that the Subcontractors
also comply with such request from the Client.

 

4.3   Service
Provider’s current policies regarding data protection are attached hereto as
Attachment Sch11-A.

 

5  Subject Access

 

5.1 If under the Data Protection Legislation, the
Client is required to provide information to a Data Subject in relation to
Personal Data when such data is in the possession or under the control of the
Service Provider; and the Client informs the Service Provider in writing that
this is the case; then the Service Provider shall guarantee reasonable and
prompt co-operation to the Client in meeting its obligations under the Data
Protection Legislation including making copies of the relevant Personal Data to
the extent the same are in its possession or control.

 

5.2 Each party shall provide the other as soon as
reasonably practicable, with such information in relation to Personal Data and
their processing as the other party may reasonably request in writing and the
party asked to provide the relevant data may reasonably be able to provide in
order for the other party to:

 

5.2.1 comply with its obligations under this clause
and the Data Protection Legislation; and

 

5.2.2 assess whether the processing of these Personal
Data in connection with this Agreement is breaching or may breach the Data
Protection Legislation in a manner that is material and not effectively
sanctioned by any guidance statement issued by the applicable Supervisory
Authority.

 

5.3 The Service Provider will:

 

5.3.1 co-operate with the Client in complying with any
enquiry made, investigation or assessment of processing instigated by the
Regulator or relevant Supervisory Authority in relation to the Personal Data;
and

 

5.3.2  when
notified by the Client in writing from time to time, comply with any agreement
between the Client and a Data Subject in relation to any processing of their
Personal Data which causes or is likely to cause substantial and unwarranted
damage or distress to the individual, or any Court order requiring the
rectification, blocking, erasure or destruction of any Personal Data.

 

6 Data Management

 

6.1 The Service Provider and the Client shall each
take appropriate precautions (having regard to the nature of their respective
obligations under this Agreement) to preserve the integrity of the Client Data
and to prevent any corruption or loss of the Client Data.

 

6.2 The Service Provider shall ensure that a back-up
copy of the Client Data is made on a daily basis and that such copy is recorded
on media from which the Client Data can be re-loaded in the event of any
corruption or loss of the Client Data.

 

6.3 In the event that the Client Data is corrupted or
lost as a result of any breach by the Service Provider of any of its obligations
under this Agreement, any act or omission of the Service Provider or negligence
of the Service Provider, its agents or Subcontractors then, without prejudice
to the other rights and remedies of the Client:

 

6.3.1 the Service Provider shall at its own expense
restore or procure the restoration of the Client Data using the back-up copy
referred to in this clause 6;
and

 

6.3.2 if the Service Provider fails to do so within a
reasonable period (which shall be determined with regard to the severity of the
corruption or loss of data, but which shall not in

 

4

 

any event exceed seven days), the Client may itself at
the Service Provider’s cost and expense restore or procure the restoration of
the Client Data using the back-up copy referred to in this clause 6.

 

7 Audit

 

7.1 In accordance with clause 13
of the Agreement, the Service Provider agrees that it will at the request of
the Client submit its facilities for processing Personal Data under this
Agreement for:

 

7.1.1 any audit required by any
Regulator or Supervisory Authority and their authorised representatives; and

 

7.1.2 audit by the Client and
its authorised representatives, provided that:

 

(a) reasonable notice is given
by the Client;

(b) the audit is conducted
during the Service Provider’s normal business hours;

(c) the Client uses all
reasonable endeavours to keep disruption to the Service Provider’s day to day
activities to a minimum when conducting such audit; and

(d) such right to audit is not
exercised unreasonably by the Client.

 

5

 

Attachment Sch11-A

Service Provider’s Data
Protection Policies

 

DATA PRIVACY POLICY 90

 

1.  Scope and Application

 

This policy regulates the way in which
Accenture (the company) obtains, uses, holds, transfers and otherwise processes
personal data about individuals and ensures all its employees understand the
rules about protecting personal data. 
It also explains individuals’ rights in relation to their personal data
processed by the company.  In addition,
the policy regulates the circumstances in which one Accenture entity processes
personal data on behalf of another Accenture entity. This policy does not apply
to processing of personal data on behalf of clients of the company and other
third parties.

 

The company also abides by localized
variances to this policy.  Such
variances are designed to regulate the processing of personal data in
accordance with a country’s specific local laws, where they exist.  These localized variances, together with
this policy, ensure that all Accenture employees understand the company’s
obligation to abide by the data privacy laws and regulations of all of the
countries in which the company operates. 
The localized variances are available as country supplements to this
policy.

 

Guidelines are available to help employees
interpret and act in accordance with this policy.  The internal global guidelines are provided in the supporting
documentation to this policy. The localized versions of these guidelines exist
for a number of countries, where they have localized the global policy.  It is advisable therefore to contact the
country’s local Data Privacy Officer to ascertain if localized policies and
therefore localized guidelines apply.

 

Where the company controls other company
entities (whether by virtue of contract, partnership, ownership of shares or
otherwise), that other company will be required to abide by the principles set
in this policy.

 

The company processes personal data about its
employees, the employees of its clients and suppliers and any other
individuals, including job applicants, former partners and former employees,
for a number of business purposes, including:

 

Scheduling

Recruitment

Employee performance management and
professional development

Payroll, fund management and accounting

Business and market development

Building and managing external relationships

Planning and delivery of business integration
capabilities

Research and development

Technology infrastructure and support and
facilities management

Travel management

Knowledge management

Other purposes required by law or regulation

 

2.  The company’s duties

 

To protect the personal data that comes into
the company’s possession, all company entities will observe the following
policy guidelines:

 

(a)         The company will process personal data
fairly and lawfully.  In particular, the
company will not process personal data at all unless one of the following
conditions is met:

(i)          the individual concerned has consented to
the processing;

 

Appendix 1 –
Transition Plan

Master
Services Agreement – Execution Copy

 

6

 

(ii)         the company needs to carry out the
processing (1) to perform, or take steps with view to entering into, a contract
with the individual concerned (2) to comply with legal obligation or (3) to
protect the vital interests of the individual concerned in a ‘life or death’
situation; or

(iii)        the company needs to carry out the
processing to pursue the company’s legitimate interests, and those interests
are not overridden because the processing prejudices the interests or
fundamental rights and freedoms of the individual concerned.

 

(b)         When an individual gives the company
personal data about him or herself, the company will make sure that the
individual knows who they are and what they intend to do with the data
provided.  The company will also observe
procedures designed so that individuals giving the company their personal data
are provided with any additional information that may be necessary so that the
processing of the data is fair.

 

(c)         Where collecting personal data about an
individual indirectly (for example, from a published source), the company will
inform the individual that the company holds the data and what the company
intends to do with the data.  The
company will also observe procedures designed so that the individual is
provided with any additional information that may be necessary so that the
processing of the data is fair.

 

This information will not be provided where the effort
involved would be disproportionate to the value to the individual of being
informed.

 

(d)         The
company does not generally seek to collect data relating to the following: 

Racial or ethnic origin

 

Political
opinions

 

Religious or
other similar beliefs

 

Trade union
membership

 

Physical or
mental health

 

Sexual life

 

Criminal
record.

 

The
company will not collect such data at all unless:  (i)  the individual
concerned agrees in writing that the company may do so, on the basis of a full
understanding of why the company is collecting the data, or ii) the company
needs to do so to meet its obligations or exercise its rights under employment
law, or iii)  in exceptional
circumstances such as where the processing is necessary to protect the vital
interests of the individual concerned.

 

The
company may in some exceptional circumstances rely on consent given on behalf
of the individual, for example by a company employee on behalf of a family
member.

 

(e)       The company will have
procedures and systems to ensure that:

(i)    it does not collect excessive personal
data; and

(ii)   the personal data it holds are adequate
(given the purposes for which they are collected), relevant to those purposes,
accurate, up to date and

(iii)  it processes personal data only for the
purposes specified in this policy or in information given to the individual
concerned.

 

(f)        The company will observe
retention policies and procedures designed so that it deletes personal data
after a reasonable time, given the purposes for which the personal data are
held, except where, given those purposes, it is necessary to keep the personal
data indefinitely, or another law requires the data to be kept for a certain
time.   When the company no longer needs
to keep personal data for the purposes for which they are held it will destroy
them as soon as practicable.

 

7

 

(g)       The company will have in
place organizational, physical and technical security arrangements in relation
to all of the personal data that it holds.  It will ensure those arrangements are appropriate to the risks
represented by the processing it carries out of those personal data and the
nature of those personal data.   Where
appropriate, these arrangements will include arrangements for ‘need to know’ access
to personal data.

 

The company recognizes, in particular, that adequate security
is important where it arranges for outside service providers to process
personal data on its behalf.  Where the
company establishes such arrangements they will ensure that the service
providers are bound by written contracts under which they agree to act only on
the company’s instructions and to have appropriate security arrangements in
place to protect the personal data.

 

(h)   The company recognizes that personal data
needs to be treated with care in countries which do not have data protection
laws, or whose data protection laws do not provide as high a level of
protection as has become the accepted standard in the European Union.  In those countries the company will not transfer
personal data to third parties for further processing (other than merely for
processing on the company’s behalf) unless they make a binding contractual
commitment to abide by a data privacy standard at least as high as this policy
in relation to the data.  The only
exceptions are where:

 

(i)    the transfer is necessary 1) to protect the
vital interests of the individual concerned in a ‘life or death’ situation, or
2) to enter into or perform a contract with (or for the benefit of) that
individual; or

(ii)   that individual has consented to the
transfer.

 

3.  An individual’s rights

 

3.1 Right of access

 

(a)   On written request by an individual, and
where the company have or are given sufficient information to allow the company
to identify the individual making the request and decide whether the company
holds personal data about him or her, the company will:

 

(i)            Inform that individual whether the company
holds personal data about him or her;

(ii)           Describe the data it holds, the reason for
holding the data and the categories of person to whom it may disclose the data;
and

(iii)          Provide the individual with copies of the
personal data held about him or her, together with an indication of the
source(s) of the data.

 

(b)   The company will provide this information
and these copies within a reasonable period after the individual’s request, or
within any specific period that may be required by local law in any country.

 

(c)   The company may, however, refuse to provide
an individual with information where disclosure of that information would
reveal information about another individual (in which case the company will
provide much of the information as possible without revealing information about
the other individual), unless the other individual agrees that the company may
release the information or the company decides that it is reasonable to provide
the information without the other individual’s agreement.

 

In addition, in some countries localized policies may provide
for other legitimate reasons for refusing an individual’s request for access,
in accordance with national data protection law.

 

3.2          Right of
correction

 

(a)   Individuals
may request that the company corrects the personal data it holds about
them.  If the company agrees that the
data are incorrect, it will delete or correct the data.  If it does not agree that the data are
incorrect, it will, nevertheless, record in the relevant file(s) the fact that
the individual considers the data to be incorrect.

 

8

 

3.3          Right to object to direct marketing

 

(a)   The company
will abide by any request from an individual not to use his or her personal
data for direct marketing purposes.

 

3.4          Right to object to processing for compelling reasons

 

(a)   Where the
company relies on the ‘balance of interests’ condition in paragraph 2 (a)(iii)
above to justify the processing of personal data, the company will abide by any
justified request from an individual to stop that processing of his or her data
if the individual objects to the processing on compelling and legitimate
grounds.

 

3.5          Rights in relation to automated decision taking

 

(a)   The company
will not generally take decisions that significantly affect an individual
solely on the basis of automatic processing of data that evaluates personal
aspects of the individual (such as his or her performance at work,
creditworthiness, reliability or conduct). 
Where the company does use such decision-making techniques it will
observe procedures providing adequate safeguards to protect the legitimate
interests of the individual.

 

Ensuring compliance with this policy

 

(a)   Accenture has internal arrangements in
place to ensure compliance with this policy, to allow effective exercise of
individuals’ rights guaranteed in the policy and to deal with any complaints
from individuals that the company may not have complied with the policy.  All individuals can call upon these
arrangements and/or exercise their rights by contacting their local Data
Privacy Officer.

 

When one Accenture entity processes personal data on behalf of another
Accenture entity

 

Where a
company entity processes personal data (the “Processed Data”) on behalf of
another company entity, the first such entity is referred to in this policy as
the “Processor “ and the second as the “Controller”.

 

(a)       The Processor will:

 

(i)        process the Processed
Data only on the written instructions of the Controller;

 

(ii)       implement appropriate
technical and organizational measures to protect the Processed Data against
accidental or unlawful destruction or accidental loss, alteration, unauthorized
disclosure or access, in particular where the processing involves the
transmission of data over a network, and against all other unlawful forms of
processing;

 

(iii)      process the Processed
Data fairly and lawfully;

 

(iv)      make all reasonable
efforts to maintain the Processed Data so that they are accurate and up to date
at all times;

 

(v)       make all reasonable
efforts to delete the Processed Data after a reasonable time, given the
purposes for which they are held, unless it is appropriate to keep them
indefinitely;

 

(vi)      not disclose the
Processed Data to any person except as required or permitted by any agreement
between the Controller and the Processor or with the Controller’s written
consent;

 

(vii)     provide full cooperation
and assistance to the Controller in allowing the individuals to whom the data
relate to:

 

9

 

(1)   have access to those data; or

(2)   require that those data are deleted or
corrected if they are incorrect (or, if the Controller does not agree that they
are incorrect, to require the fact that the individual considers the data to be
incorrect to be recorded); and

 

(viii)    not process the Processed
Data except to the extent reasonably necessary to the performance of any
agreement between the Controller and the Processor in relation to the Processed
Data.

 

(b)         Section 5
of this policy (when one Accenture
entity processes personal data on behalf of another Accenture entity) constitutes a written instruction from the Controller to the
Processor, subject to paragraph (a), to take such steps in the processing of
the Processed Data as:

 

(i)        the Processor reasonably
considers necessary or desirable for the performance of any agreement between
the Controller and the Processor in relation to the Processed Data; and

(ii)       Are consistent with the
Processor’s obligations under any such agreement and any other applicable laws
and regulations.

 

Definitions

‘company’ - 
Accenture Ltd. (an exempted company registered in Bermuda under Number
EC 30090) and any Accenture Affiliate, which together comprise the Accenture
Group.  “Accenture Affiliate” shall mean
any entity, whether incorporated or not, that is controlled by or under common
control with Accenture Ltd. and subscribes generally to the policies and
procedures of the Accenture Group, and “control” (or variants of it) shall mean
the ability whether directly or indirectly to direct the affairs of another by
means of ownership, contract or otherwise

 

‘personal data’ - Information about living
individuals which is held in automatically processable form (for example, on a
computer) or in a structured manual filing system.

 

10

 

Appendix 1

 

TRANSITION
PLAN

 

1.     PURPOSE

 

This Appendix defines the principles of the
Transition Plan and Services to be provided thereunder and how the plan shall
be developed and revised to ensure that it remains up to date throughout the
Transition Period. Where only the principles of the Transition Plan are set out
in this Schedule, the parties shall develop the Transition Plan by using
reasonable endeavours to reach agreement on detailed terms and conditions in
respect of such principles and such agreement shall not be unreasonably delayed
or withheld.

 

The Transition
Plan shall be developed and finalised following contract signature by both
Service Provider and Client. Any subsequent amendment to the plan must be
mutually agreed between the Nominated Representatives of each party.

 

2.     TRANSITION MANAGEMENT &
REPORTING

 

A Steering Committee shall govern the overall
Transition Plan. The parties involved in this group shall be the Client
Sponsor, Client CFO, and key Client stakeholders identified in advance and the
Service Provider Project Lead. Involvement from the transition management group
will also be required. The Steering Committee shall meet once every week,
unless it’s deemed not necessary by the Nominated Representatives of both
parties, to:-

 

(a)           Review the status update provided by
Transition Management

 

(b)           Ensure that the project remains on track to
deliver the benefits

 

(c)           Ensure that the project remains aligned to
Client business needs

 

(d)           Resolve any issues escalated to them by the
Transition Management

 

(e)           To act as a key point of coordination
within  Client

 

Transition of the Baseline Services will be
managed on a day-to-day basis by a Transition Lead appointed by Service
Provider and a Project Manager appointed by Client.

 

Client shall, if required by Service
Provider, provide reasonable on-going support and other ancillary assistance
(at its own cost) after transfer of the carrying on of the Baseline Services so
as to assist Service Provider with continuity of the carrying on of the
Baseline Services in accordance with the assumptions set forth in
Schedule 6.  Requests for such
support will be made in writing giving reasonable notice.

 

Effort required to report on the Transition
Services is absorbed into the time required to undertake each task. However, it
is assumed that review and reporting management effort does not exceed one man
day per week.

 

11

 

*****CERTAIN
INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED
WITH RESPECT TO THE OMITTED PORTIONS.*****

 

3.     TRANSITION TEAM STRUCTURE
& ORGANISATION

 

The transition team is attached hereto as
Attachment App1-A.

 

4.     HIGH-LEVEL TRANSITION
PLAN

 

The above milestone diagram indicates the
timescales anticipated for the completion of service transfer of all in scope
activities.

 

{*****}

 

5.     TRANSITION
PLANNING

 

Detailed transition planning will be
undertaken by the Service Provider Transition Lead, Service Transfer Lead and
the Client Group Country Finance Directors and Client Project Manager. Planning
activities to be undertaken will include:-

 

(a)           Service Provider staff recruitment and
induction

 

(b)           In-country introductions and orientation for
Service Provider staff

 

(c)           Explanation of country in-scope processes

 

(d)           Review of standard process solutions

 

(e)           Identification of high level country
deviations from the standard process solutions

 

(f)            Planning of Service Provider and Client resource availability over the two months of service
transfer activity

 

(g)           Agreement on daily activity
plans

 

12

 

*****CERTAIN
INFORMATION ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE
SECURITIES AND EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED
WITH RESPECT TO THE OMITTED PORTIONS.*****

 

6.     SERVICE TRANSFER

 

Service Provider and Client shall adopt a
standard approach for the transfer of Services for each Country whose
activities are being transferred to Service Provider. This standard approach shall
include:-

 

•      Daily activity checklist for
knowledge transfer in country

 

•      Daily Client and Service Provider
Transition Management sign-off approval of effective completion of tasks

 

•      Standardised
service baselining templates to capture:-

 

(a)   Detailed {*****} transferring tasks, and how
to complete them

 

(b)   Recording of all {*****} to complete the
agreed activities

 

(c)   Required {*****} to complete {*****}

 

(d)   Existing performance on {*****} including
{*****}

 

•      Identification
and management of service continuity risk through maintenance of a Risk Log

 

•      Weekly
status update reports into the Transition Team

 

•      Client shall, at Client’s cost,
provide reasonable co-operation and resources to Service Provider in order to
ensure a mutually acceptable transition process in which responsibility for the
execution of the Baseline Services passes from Client to Service Provider.  The Baseline Services shall continue to be
carried on by  Client until the date of
service transfer takes effect.

 

•      Client shall provide the Service
Provider service transfer teams full access to offices and facilities at
Client’s cost during the service transfer process. This shall include provision
of fixed desk space, network and telephone connectivity in the transferring
country’s office.

 

•      No activities shall transfer to
Service Provider until ALL processes and procedures, baselines, resource
requirements and infrastructure requirements have been clearly identified,
communicated and signed off by BOTH parties. Approved signatories shall be
Service Provider Service Transfer Lead and Client Country Finance Director and
Client CFO.

 

7.     PARALLEL RUN

 

Following successful, signed off completion
of all Service Transfer activities in country, a period of parallel running has
been built into the plan to identify any remaining issues that exist with the
transferring services. This will involve Client continuing to be responsible
for the services, but Service Provider will be shadowing, ensuring effective
interfaces, systems, communications and

 

1

 

training have been successfully
implemented.  It is expected that this
parallel run will continue for two weeks, but may be extended by mutual
agreement of both parties.

 

All other issues identified at this stage
will be added to the Risk and Issues Log for the joint attention of the Client
Project Lead and Service Provider Transition Lead in order to identify what
corrective action is required prior/post service transfer.

 

8.        DEPENDENCIES

 

Given the number and complexity of strategic
initiatives underway in  Client, close
communication is required across all initiatives. Client shall appoint a
Program Manager who shall:-

 

(a)   Provide a documented and consolidated view of
key milestones identified with each project impacting the FSSC initiative in
order that the critical path and key dependencies can be clearly understood and
managed by  Client.

 

(b)   Ensure that dependencies and slippages across
all projects are effectively and promptly communicated.

 

(c)   Ensure effective prioritisation is
undertaken on all projects with respect to activities impacting on other
initiatives to minimise disruption and costs incurred from down time or delayed
implementation.

 

9.        COMMUNICATION

 

Arrangements for communication with staff,
relevant trade unions, suppliers and customers shall be made by Client so as to
comply with all applicable legal obligations and so as to avoid any detrimental
impact upon the parties’ business as a result of undertaking any transfer contemplated
by the Transition Plan.  Client retains
sole responsibility for the effective timing and communication to employees
regarding the service transfer.

 

10.      PROVISION OF INFORMATION

 

Each Party
undertakes to provide all necessary information required to successfully
complete the transfer of services. In the even that the provision of such
information is clearly identified as confidential, each Party will respect the
confidentiality of this information with respect to other third parties.

 

11.      TRANSITION ESIMATED RESOURCE
REQUIREMENTS

 

Please see attached spreadsheet for
details, attached hereto as Attachment App1-B.

 

Note that the transition effort estimates
excludes operational resources recruited pre-service transfer and their time to
complete induction, knowledge transfer and handover activities.  This will be covered through the service
ramp-up plan.

 

2

 

Attachment App1-A

 

Transition Team

 

{*****}

 

1

 

 

VIA
NET.WORKS

The Transition Team

 

	
  Technical
  and Work

  Environment

  	
   

  	
  Service Transfer

  	
   

  	
  Finance

  	
   

  	
  Unit Operations &

  Service Management

  	
   

  	
  People

  
	
  Accenture

  	
   

  	
  Accenture

  	
   

  	
  Accenture

  	
   

  	
  Accenture

  	
   

  	
  Accenture

  
	
  Ian Hayes

  	
   

  	
  Adalberto Donati

  	
   

  	
  Ivana Sramkova

  	
   

  	
  Michaela Oharkova

  	
   

  	
  Jakub Kolinsky

  
	
  Graham Startin-Field

  	
   

  	
  Lies Timmer

  	
   

  	
   

  	
   

  	
  Graham Startin-Field

  	
   

  	
   

  
	
   

  	
   

  	
  VIA Country FDs

  	
   

  	
  VIA NET .WORKS

  	
   

  	
  Michal Melichar

  	
   

  	
  VIA NET.WORKS

  
	
  VIA NET.WORKS

  	
   

  	
  Andrew Smith (De)

  	
   

  	
  Nigel Tuppen

  	
   

  	
   

  	
   

  	
  Rebecca Markovits

  
	
  Leon Fazakerley

  	
   

  	
  Edwin Busker (Nl)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Piers Schreiber

  
	
  (Security/ connection)

  	
   

  	
  Franck Perez (F)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Jamie Bodenham

  	
   

  	
  Elisabete Pimenetel (Pt)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  (Software)

  	
   

  	
  Pedro Pablo Souto (Es)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Adrian Jones (UK)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Juerg Amrein (Ch)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  VIA Corporate Finance

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Jeff Marshall

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Transition Management

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Accenture

  	
   

  	
  Alasdair Glen

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  VIA NET.WORKS

  	
   

  	
  Nigel Tuppen

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Steering Committee

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Accenture

  	
   

  	
  Anoop Sagoo

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  VIA NET.WORKS

  	
   

  	
  Matt Gough, Aharon Naftali, Danny Ramdhan, Jamie Bodenham, Adrian
  Jones

  	
   

  	
   

  

 

©
Accenture 2003. All Rights Reserved.

 

2

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

Transition Activities And Effort

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Estimated Effort

  	
   

  	
   

  
	
  Ref

  	
   

  	
  Area/Key Activities

  	
   

  	
  Detailed Tasks

  	
   

  	
  Deliverables/Outcome

  	
   

  	
  Accenture

  Resource

  mandays

  	
   

  	
  VIA

  Resource

  mandays

  	
   

  	
  Comments/Assumptions

  
	
  1

  	
   

  	
  Project Management

  (PMO)

  	
   

  	
  Managing the transition
  project and expectations of all key stakeholders

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.01

  	
   

  	
  PMO

  	
   

  	
  •  Project
  planning & status reporting

  •  Deliverables management

  •  Steering
  groups preparation and execution

  	
   

  	
  •  Detailed
  {*****}

  •  {*****}

  •  Steering
  groups presentations

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2

  	
   

  	
  Service Transfer

  •  Wave 1 - Germany, Netherlands

  •  Wave 2 - France, Portugal, Spain

  •  Wave 3 - UK, Switzerland

  	
   

  	
  Recruitment of staff and
  {*****} to enable {*****} by outsourced employees

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.01

  	
   

  	
  Recruitment

  	
   

  	
  •  Scoping
  of required roles

  • 
  Identification of required organisational structure

  • 
  Advertising of roles

  • 
  Screening of applications

  • 
  Interviewing and issue of offers and contracts

  	
   

  	
  •  Job
  Specifications

  •  New
  Accenture recruits

  • 
  Organisational structure

  	
   

  	
  {*****}

  	
   

  	
   

  	
   

  	
  No material direct involvement from Via -
  just reporting on progress

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.02

  	
   

  	
  Induction (incl. preparation)

  	
   

  	
  •  Preparation (incl. materials)

  •  Orientation

  • 
  Introduction to Accenture

  • 
  Execution of induction training period

  	
   

  	
  •  {*****}

  • 
  Alignment with the objectives of the relationship between Accenture
  and VIA

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
  Induction will be executed along with each
  Wave and not by country

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.03

  	
   

  	
  Knowledge Transfer Management (including
  preparation)

  	
   

  	
  •  Documentation of all existing processes in scope

  •  Detailed
  documentation of how tasks are undertaken

  • 
  Documented business controls

  •  {*****}
  demonstrating the role to new Accenture recruits

  •  {*****}

  	
   

  	
  • 
  Documented processes

  •  Business
  rule and guidelines for operation

  •  Trained
  Accenture personnel

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.04

  	
   

  	
  {*****}

  	
   

  	
  Ongoing delivery of service by in-house
  functions, with Accenture delivery {*****}

  	
   

  	
  Documentation of {*****} and {*****}

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
  Parallel run exact timings to be confirmed

  

 

3

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Estimated Effort

  	
   

  	
   

  
	
  Ref

  	
   

  	
  Area/Key Activities

  	
   

  	
  Detailed Tasks

  	
   

  	
  Deliverables/Outcome

  	
   

  	
  Accenture

  Resource

  mandays

  	
   

  	
  VIA

  Resource

  mandays

  	
   

  	
  Comments/Assumptions

  
	
  3

  	
   

  	
  Unit
  Operations

  	
   

  	
  Operational enablement and integration of Accenture
  processes to enable the {*****}

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.01

  	
   

  	
  Unit Mobilisation

  	
   

  	
  • 
  Documentation of internal processes and procedures

  •  {*****}

  • 
  Formalisation of underpinning processes such as {*****} solutions

  • 
  Implement unit organisational structure

  	
   

  	
  •  {*****}
  from Centre

  • 
  Formalised {*****} of service provision

  •  {*****}
  plans in place

  •  Unit
  organisation

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
  Time from Via to agree operational
  requirements from Via

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.02

  	
   

  	
  Functional Interfaces

  	
   

  	
  • 
  Identification of necessary functional interfaces to enable service
  delivery {*****}

  	
   

  	
   

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4

  	
   

  	
  Finance

  	
   

  	
  Implementation of the
  financial infrastructure required to support the deal

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.01

  	
   

  	
  Financial Infrastructure

  	
   

  	
  • 
  Implementation of all necessary internal {*****} in line with the
  outcome of negotiations with VIA including {*****}

  	
   

  	
  • 
  Accenture internal opex budgets

  •  Charging
  & reporting mechanism

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
  Time from Via to agree operational
  management requirements

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5

  	
   

  	
  Technology & Work
  Environment

  	
   

  	
  •  To review and establish the necessary {*****} and
  {*****} within the ESC for effective operation as set out below including
  {*****}between VIA and Accenture

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.01

  	
   

  	
  Define requirements

  	
   

  	
  • 
  Implement Accenture {*****} and {*****} (e.g. {*****})

  •  Identify
  {*****} requirements

  	
   

  	
  • 
  Infrastructure consistent with Accenture standards

  •  Connectivity
  requirements agreed with VIA

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.02

  	
   

  	
  Implement VPN connectivity

  	
   

  	
  • 
  Procurement and implementation of VPN

  	
   

  	
  •  VPN implemented

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.03

  	
   

  	
  Review and implement Accenture software
  and connectivity

  	
   

  	
  • 
  Implement connectivity of VIA to Accenture network as well as {*****}
  (e.g. {*****}, {*****})

  	
   

  	
  • 
  Implementation of appropriate Accenture software

  • 
  Connectivity to Accenture network

  • 
  Connectivity to Via Systems

  •  VPN
  connections implemented

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
  Effort focused on lead up times to start
  date for recruits for each wave, principally Wave 1

  

 

4

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Estimated Effort

  	
   

  	
   

  
	
  Ref

  	
   

  	
  Area/Key Activities

  	
   

  	
  Detailed Tasks

  	
   

  	
  Deliverables/Outcome

  	
   

  	
  Accenture

  Resource

  mandays

  	
   

  	
  VIA

  Resource

  mandays

  	
   

  	
  Comments/Assumptions

  
	
  5.04

  	
   

  	
  Define ongoing VIA / Accenture
  responsibilities

  	
   

  	
  •  Define
  VIA/Accenture dependencies

  •  Review
  existing {*****} and define ongoing IT roles, responsibilities including
  connection to VIA IT organisation

  	
   

  	
  •  Contract
  schedules {*****}

  •  Ongoing
  Accenture IT roles and responsibilities

  •  IT OLA
  between VIA and Accenture

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6

  	
   

  	
  Service Management

  	
   

  	
  •  To identify and implement all processes necessary to
  underpin the relationship and service delivery between VIA and Accenture from
  the setting of Service Level agreements and measurable KPIs to the governance
  structure

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.01

  	
   

  	
  Service Baselining

  	
   

  	
  • 
  Measurement of {*****} and {*****} to be used in setting {*****}
  between Accenture and VIA

  	
   

  	
  • 
  Identification of {*****} and {*****} against KPIs {*****}.

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.02

  	
   

  	
  Service Level Agreement / Operating Level
  Agreement

  	
   

  	
  • 
  Documentation of each party’s area of responsibility and the
  performance expected of them in delivering or supporting the services

  	
   

  	
  •  Agreed
  responsibilities in delivering the service

  •  {*****}
  to be used as a basis for service reporting and balanced scorecard evaluation

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.03

  	
   

  	
  Service Model

  	
   

  	
  • 
  Definition of how Accenture will deliver the services to VIA, and the
  rules that will govern the service delivery

  	
   

  	
  • 
  Schematic identifying all necessary interfaces in delivering the services

  •  Agreed
  processes and procedures for these interfaces to ensure clarity of
  information and appropriate prioritisation

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.04

  	
   

  	
  Service Management Framework

  	
   

  	
  •  Development of the processes
  that will monitor and control the performance of the services

  	
   

  	
  •  Internal
  communications model

  •  Development
  and implementation of a help desk function Establishment of reporting
  requirements and processes (including Service Performance Report,
  Satisfaction Surveys and Balanced Scorecards)

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  

 

5

 

*****CERTAIN INFORMATION
ON THIS PAGE HAS BEEN OMITTED AND FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO
THE OMITTED PORTIONS.*****

 

	
  Ref

  	
   

  	
  Area/Key Activities

  	
   

  	
  Detailed Tasks

  	
   

  	
  Deliverables/Outcome

  	
   

  	
  Estimated Effort

  	
   

  	
  Comments/Assumptions

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Accenture

  Resource

  mandays

  	
   

  	
  VIA

  Resource

  mandays

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.05

  	
   

  	
  Governance Model

  	
   

  	
  • 
  Identification, communication and implementation of an effective
  governance model to underpin the operations

  	
   

  	
  • 
  Documented governance structure

  •  Named
  individuals with documented responsibilities and ways of working 

  • 
  Identification of required levels of communications and formalisation
  of these

  • 
  Implementation of a Joint Review Board.

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.06

  	
   

  	
  Quality Control Manual

  	
   

  	
  • 
  Identification and documentation of all {*****} to be undertaken by
  Accenture on behalf of VIA 

  • 
  Identification of {*****}, and the need to {*****}

  • 
  Identification of techniques for {*****} and the objective of the
  {*****}

  •  High
  level risk assessment for {*****} and procedures

  	
   

  	
  Fully documented processes made available
  to all Accenture employees to ensure that {*****} and VIA financial processes
  are followed in a consistent manner by Accenture

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7

  	
   

  	
  Communications

  	
   

  	
  To plan and execute all
  communications to all necessary stakeholders throughout the transition
  process

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.01

  	
   

  	
  Via Employee Communications

  	
   

  	
  Identification of affected individuals,
  communication to affected employees regarding outsourcing process, affected,
  identification of key individuals, retention and incentivisation packages,
  leaving dates of affetcd employees

  	
   

  	
  Headcount reduction in line with {*****}.

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  7.02

  	
   

  	
  FSSC Stakeholder Communications

  	
   

  	
  Status and planning communicatons, process
  communications, interfaces and operational processes to ensure smooth
  transition and handover

  	
   

  	
  Country readiness for transition /
  participation

  	
   

  	
  {*****}

  	
   

  	
  {*****}

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  SUB-TOTAL

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  CONTINGENCY 10%

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  TOTAL RESOURCE

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  

 

6

 

 

Appendix 2

 

Not Used

 

1

 

Appendix 3

 

Security Policy and Standards

 

To be agreed
between the parties during the Transition Period.

 

1EXHIBIT 10.5

 

AMENDED AND
RESTATED

MANAGEMENT
AGREEMENT

 

This AMENDED AND RESTATED
MANAGEMENT AGREEMENT (this “Agreement”) is entered into as of this
        day of
                               ,
         by and between Tennant
Company, a Minnesota corporation (the “Company”), and
                                    
(the “Executive”).

 

WITNESSETH:

 

WHEREAS, the Company and
the Executive desire to amend and restate the terms of the Management Agreement
between them dated as of
                         ,
200  , as set forth in this Agreement; and(1)

 

WHEREAS, the Executive is
a key member of the management of the Company and is expected to devote
substantial skill and effort to the affairs of the Company, and the Company
desires to recognize the significant personal contribution that the Executive
has made and is expected to continue to make to further the best interests of
the Company and its shareholders; and

 

WHEREAS, it is desirable
and in the best interests of the Company and its shareholders to continue to
obtain the benefits of the Executive’s services and attention to the affairs of
the Company; and

 

WHEREAS, it is desirable
and in the best interests of the Company and its shareholders to provide
inducement for the Executive (A) to remain in the service of the Company in the
event of any proposed or anticipated change in control of the Company and (B)
to remain in the service of the Company in order to facilitate an orderly
transition in the event of a change in control of the Company; and

 

WHEREAS, it is desirable
and in the best interests of the Company and its shareholders that the
Executive be in a position to make judgments and advise the Company with
respect to proposed changes in control of the Company without regard to the
possibility that the Executive’s employment may be terminated without
compensation in the event of certain changes in control of the Company; and

 

WHEREAS, it is desirable
and in the best interests of the Company and its shareholders to protect
confidential, proprietary and trade secret information of the Company, to
prevent unfair competition by former executives of the Company following
separation of 

 

(1)  Included in agreements with
members of management who had previously signed management agreements with the
Company.

 

 

their employment with the Company and to secure cooperation from former
executives with respect to matters related to their employment with the
Company; and

 

WHEREAS, the Executive
desires to be protected in the event of termination of the employment of the
Executive by the Company without Cause (as defined in Section 10) or
termination of employment by the Executive for Good Reason (as defined in
Section 10); and

 

WHEREAS, for the reasons
set forth above, the Company and the Executive desire to enter into this
Agreement.

 

NOW, THEREFORE, in
consideration of the foregoing and the mutual covenants and agreements
contained herein, the Company and the Executive agree as follows:

 

1.             Employment. The
Executive shall remain in the employ of the Company for the Term (as defined in
Section 22) of this Agreement, as
                                        
of the Company, and shall have all duties customarily associated with such
office and shall perform such other duties as may be specified by the Board of
Directors and/or the Chief Executive Officer of the Company; provided, however,
that either the Executive or the Company may terminate the employment of the
Executive with the Company at any time prior to the expiration of the Term,
with or without Cause and for any reason whatever, in the manner provided in
Section 4, subject to the right of the Executive to receive any payment
and other benefits that may be due pursuant to the terms and conditions of
Section 5 or 6 (as the case may be). 
While the Executive is employed by the Company hereunder, the Executive
shall devote substantially all of Executive’s business time and energy to the
performance of the Executive’s duties hereunder and shall not accept other
employment with or engage in or render services to any other business or
enterprise, except that Executive may participate in charitable activities and
personal investment activities to a reasonable extent, and Executive may serve
as a director of business organizations subject to any guidelines for such directorships
that may be established by the Company from time to time, so long as such
activities and directorships do not interfere with the performance of
Executive’s duties and responsibilities hereunder.

 

2.             Compensation.

 

(a)           During
the Term, the Executive shall receive such base salary (the “Base Salary”) per
Employment Year (as defined in Section 10), prorated for any partial Employment
Year, as the Board of Directors and/or the Executive Compensation Committee of
the Board of Directors shall from time to time determine.  The Executive’s Base Salary shall be payable
in accordance with the Company’s regular payroll practices.  The Board of Directors and/or the Executive
Compensation Committee of the Board of Directors will review the Executive’s
Base Salary at the beginning of each Employment Year commencing after
December 31, 2003, to determine whether a change in the annual amount
thereof is merited.  In no event shall
the Executive’s Base Salary be decreased in any Employment Year by more 

 

2

 

than 15% of the amount of Base Salary paid by the Company to the
Executive for the immediately preceding Employment Year.

 

(b)           Subject
to all terms and conditions hereof, while the Executive is employed by the
Company hereunder, the Executive shall participate in the STIP, as defined in
Section 10.

 

3.             Fringe
Benefits.

 

(a)           While
the Executive is employed by the Company hereunder during the Term, the Company
shall provide to the Executive and the Executive’s dependents such medical,
dental and life insurance and disability, retirement savings, vacation, sick
leave and other employee and fringe benefits as are provided from time to time
by the Company to its senior executives and their dependents, in accordance
with the general benefits practices of the Company then in effect; provided,
however, that the benefits provided to the Executive and the Executive’s
dependents hereunder during employment with the Company shall in no event be
less favorable to them, on an aggregate basis, than the benefits provided by
the Company to the Executive and the Executive’s dependents on the date
hereof.  Notwithstanding anything stated
in this Section 3(a), coverage of the Executive and the Executive’s dependents
under medical, dental, and life insurance and disability plans, programs and
benefits shall be available only if the Executive and the Executive’s
dependents satisfy applicable waiting periods under such plans, programs and
benefits.

 

(b)           The
Company shall promptly reimburse the Executive for all reasonable travel and
other expenses that are incurred by the Executive during the Term in connection
with the conduct of the business of the Company while the Executive is employed
by the Company hereunder and for which the Executive furnishes appropriate
documentation in accordance with the Company’s general expense reimbursement
practices then in effect.

 

4.             Termination.  The Executive’s employment by the Company
hereunder shall terminate and be effective upon:

 

(i)            receipt by the Company
of the Executive’s written resignation from the Company (which resignation
shall specify whether it is with or without Good Reason (as defined in
Section 10) and, if with Good Reason, shall set forth in reasonable detail
the basis therefor);

 

(ii)           three business days
following receipt by the Executive of written notice from the Company of
termination of the Executive’s employment (which notice shall specify whether
such termination is with or without Cause and, if with Cause, shall set forth
in reasonable detail the basis therefor);

 

(iii)          the Executive’s death or
Disability (as defined in Section 10); or

 

3

 

(iv)          expiration of the Term,

 

and the date on which the
Executive’s employment by the Company hereunder ends shall be the “Termination
Date”.

 

5.             Payments
Upon Termination Prior to a Change in Control.  If the Executive’s employment by the Company hereunder ends
pursuant to Section 4 prior to the occurrence of any Change in Control (as
defined in Section 10) and:

 

(a)           if such
employment by the Company hereunder ends prior to the expiration of the Term by
reason of resignation by the Executive without Good Reason or termination by
the Company for Cause, then:

 

(i)            the Company shall pay
to the Executive, in accordance with Section 2(a), the Executive’s Base
Salary through and including the Termination Date;

 

(ii)           if the Termination Date
occurs on or after the last day of any Plan Year (as defined in Section 10) but
prior to the date payment of the Executive’s award, if any, under the STIP for
such Plan Year has been made, the Company shall pay the full amount of such
award to the Executive no later than the date awards under the STIP for such
Plan Year are paid to the other participants in the STIP; and

 

(iii)          the Company shall pay to
the Executive, in accordance with Section 3(b), all amounts due thereunder
for reimbursement of expenses.

 

(b)           if
such employment by the Company hereunder ends by reason of the Executive’s
death or Disability prior to the expiration of the Term or if such employment
terminates upon the expiration of the Term, then:

 

(i)            the Company shall pay
to the Executive (or the Executive’s legal representative), in accordance with
Section 2(a), the Executive’s Base Salary through and including the last
day of the month in which the Termination Date occurs (in the event employment
hereunder ends by reason of death or Disability) or through and including the
Termination Date (in the event employment hereunder ends by reason of the
expiration of the Term);

 

(ii)           if the Termination Date
occurs on or after the last day of any Plan Year but prior to the date payment
of the Executive’s award, if any, under the STIP for such Plan Year has been
made, the Company shall pay the full amount of such award to the Executive (or
the Executive’s legal 

 

4

 

representative) no later
than the date awards under the STIP for such Plan Year are paid to the other
participants in the STIP;

 

(iii)          if the Termination Date
occurs on any day of a Plan Year other than the last day, the Company shall pay
to the Executive (or the Executive’s legal representative) a pro rata portion
of the award that would have been payable to the Executive under the STIP for
such Plan Year had the Executive remained employed by the Company hereunder for
the duration of such Plan Year, which payment shall be made no later than the
date awards under the STIP for such Plan Year are paid to the other
participants in the STIP; and

 

(iv)          the Company shall pay to
the Executive (or the Executive’s legal representative), in accordance with
Section 3(b), all amounts due thereunder for reimbursement of expenses.

 

(c)           if
such employment by the Company hereunder ends prior to the expiration of the
Term by reason of resignation by the Executive for Good Reason or termination
by the Company without Cause, then:

 

(i)            the Company shall
continue to pay to the Executive, in accordance with, and at the times provided
in, Section 2(a), the Executive’s Base Salary through and including the
first anniversary of the Termination Date;

 

(ii)           if the Termination Date
occurs on or after the last day of any Plan Year but prior to the date payment
of the Executive’s award, if any, under the STIP for such Plan Year has been
made, the Company shall pay the full amount of such award to the Executive no
later than the date awards under the STIP for such Plan Year are paid to the
other participants in the STIP;

 

(iii)          if the Termination Date
occurs on any day of a Plan Year other than the last day, the Company shall pay
to the Executive the full amount of the award that would have been payable to
the Executive under the STIP for such Plan Year had all performance targets
been met and the Executive remained employed by the Company hereunder for the
duration of such Plan Year, which payment shall be made no later than the date
awards under the STIP for such Plan Year are or would have been paid to the
other participants in the STIP;

 

(iv)          for a period from the
Termination Date through the first anniversary of the Termination Date, and
except to the extent essentially equivalent and no less favorable benefits are
provided to the Executive by a 

 

5

 

subsequent employer, the Company shall pay to the
Executive or on the Executive’s behalf a portion of the premiums required for
the Executive to maintain continuation coverage under the Company’s medical,
dental and life insurance plans in which the Executive was a participant
immediately prior to the Termination Date (such portion equal to the amount of
each premium the Company would pay if the Executive were still employed by the
Company), and shall provide to the Executive disability benefits comparable to
such disability benefits under any plan or program of the Company in which the
Executive was a participant immediately prior to the Termination Date; and

 

(v)           the Company shall pay
to the Executive, in accordance with Section 3(b), all amounts due
thereunder for reimbursement of expenses.

 

6.             Payments
upon Termination in Connection with, or Following, a Change in Control.  If any Change in Control shall occur during
the Term of this Agreement and the Executive’s employment by the Company shall
end at the time of, or at any time after, the occurrence of the earliest Change
in Control to occur (the “First Change in Control”) and prior to the end of the
Transition Period (as defined in Section 10), then the Company or its successor
(which term as used herein shall include any person acquiring all or substantially
all of the assets of the Company) shall pay cash to the Executive and provide
other benefits on the following basis (it being understood that if the
Executive’s employment by the Company terminates voluntarily or involuntarily
during the Term, but prior to the occurrence of the First Change in Control,
the Executive shall be entitled to no cash payment or benefits under this
Section 6, but shall be entitled to payments and benefits to the extent
provided in Section 5):

 

(a)           If at the time of, or
at any time after, the occurrence of the First Change in Control and prior to
the end of the Transition Period, the employment of the Executive with the
Company is voluntarily or involuntarily terminated for any reason (unless such
termination is a voluntary termination by the Executive other than for Good
Reason or is on account of the death or Disability of the Executive or is a
termination by the Company for Cause), the Executive (or the Executive’s legal
representative), subject to the limitations set forth in Section 6(b),

 

(i)            shall be entitled to
receive from the Company or its successor, on the Termination Date (or, in the
event of termination by the Executive for Good Reason, within five days after
the Termination Date), a cash payment in an amount equal to (A) three times (or
one time in the case of a voluntary termination by the Executive during the
Window Period, as defined in Section 10(e)(iii)(E), which, but for Section
10(e)(iii)(E), would not constitute a termination for Good Reason) the average
annual compensation payable by the Company and includible in the gross income
for Federal Income Tax 

 

6

 

purposes of the Executive during the shorter of the
period consisting of (1) the most recent five completed taxable years of the
Executive ending before the First Change in Control (other than a Change in
Control described in Section 10(b)(v) unless the Executive is terminated prior
to the occurrence of a Change in Control described in clause (i), (ii), (iii)
or (iv) of Section 10(b)) or (2) that portion of such five-year period
during which the Executive was employed by the Company (for which purpose
compensation for a partial year shall be annualized before determining average
annual compensation for the period in accordance with temporary or final
regulations promulgated under Section 280(G)(d) of the Internal Revenue Code of
1986 (the “Code”) or any successor provision thereto), less (B) $1.00, such
payment to be made to the Executive by the Company or its successor in a lump
sum; and

 

(ii)           shall, together with
the Executive’s dependents, be entitled until the end of the Transition Period
(or for one year after the Termination Date in the case of a voluntary
termination by the Executive during the Window Period, as defined in Section
10(e)(iii)(E), which, but for Section 10(e)(iii)(E), would not constitute a
termination for Good Reason) to participate in any medical, dental and life
insurance and disability plans, programs and benefits in which they were
entitled to, and did, participate immediately prior to the First Change in
Control as if the Executive were an employee of the Company until the end of
the Transition Period or such one-year period, as the case may be (or, in the
event their participation in any such plan, program or benefit is barred
because the Executive is not an employee of the Company, the Company, at its
sole cost and expense, shall arrange to provide the Executive and the
Executive’s dependents with benefits that are no less favorable to them than
the benefits under such plan, program or benefit), except to the extent
essentially equivalent and no less favorable benefits are provided by a
subsequent employer.

 

(b)           Notwithstanding
any provision to the contrary contained herein except the last sentence of this
Section 6(b), if the lump sum cash payment due and the other benefits to which
the Executive shall become entitled under Section 6(a), either alone or
together with other payments made pursuant to this Agreement or any other agreement
between the Executive and the Company or any compensation plan or program that
are in the nature of compensation to the Executive and are contingent on a
change in the ownership or effective control of the Company or in the ownership
of a substantial portion of the assets of the Company or otherwise, would
constitute a “parachute payment” as defined in Section 280G of the Code or any
successor provision thereto, such lump sum payment and/or such other benefits
and payments shall be reduced (but not below zero) to the largest aggregate
amount as will result in no portion thereof being subject to the excise tax
imposed under Section 4999 of the Code (or any successor provision thereto) or
being non-deductible to the Company for Federal Income Tax purposes
pursuant to Section 280G of the Code (or any successor provision thereto).  Within ten days after the Company informs
the Executive of 

 

7

 

the necessity of reducing the payments or benefits to avoid the excise
tax or non-deductibility or promptly after the Executive otherwise becomes
aware of the necessity of such a reduction, the Executive in good faith shall
determine the amount of any reduction to be made pursuant to this Section 6(b)
and shall select from among the foregoing benefits and payments those which
shall be reduced. No modification of, or successor provision to, Section 280G
or Section 4999 subsequent to the date of this Agreement shall, however, reduce
the benefits to which the Executive would be entitled under this Agreement in
the absence of this Section 6(b) to a greater extent than they would have been
reduced if Section 280G and Section 4999 had not been modified or superseded
subsequent to the date of this Agreement, notwithstanding anything to the
contrary provided in the first sentence of this Section 6(b).

 

(c)           The
Company shall pay to the Executive, in accordance with Section 2(a), the
Executive’s Base Salary through and including the Termination Date.

 

(d)           If
the Termination Date occurs on or after the last day of any Plan Year but prior
to the date payment of the Executive’s award, if any, under the STIP for such
Plan Year has been made, the Company shall pay the full amount of such award to
the Executive (or the Executive’s legal representative) no later than the date
awards under the STIP for such Plan Year are paid to the other participants in
the STIP.

 

(e)           If
the Termination Date occurs on any day of a Plan Year other than the last day,
the Company shall pay to the Executive (or the Executive’s legal
representative) a pro rata portion of the award that would have been payable to
the Executive under the STIP for such Plan Year had all performance targets
been met and the Executive remained employed by the Company hereunder for the
duration of such Plan Year, which payment shall be made no later than the date
awards under the STIP for such Plan Year are or would have been paid to the
other participants in the STIP.

 

(f)            The
Company shall pay to the Executive (or the Executive’s legal representative),
in accordance with Section 3(b), all amounts due thereunder for
reimbursement of expenses.

 

7.             Interpretations.

 

(a)           For
purposes of determining any amounts payable under Section 5 or Section 6,
the Executive’s Base Salary at any time after the Termination Date shall be
deemed to equal the Executive’s Base Salary as in effect on the Termination
Date.

 

(b)           In
the event the Executive’s employment hereunder is terminated on any day of an
Employment Year or a Plan Year other than the last day and payment is required
hereunder of a pro rata portion of any sum due with respect to such Employment
Year or Plan Year, such pro rata portion shall be determined based on the
number of days in such Employment Year or Plan Year occurring on or before, and
after, the Termination Date.

 

8

 

(c)           Nothing
in Section 5 or Section 6 shall limit any obligation of the Company
to the Executive or his dependents upon termination of the Executive’s
employment hereunder (i) as a matter of law (including but not limited to
any obligation of the Company to pay Executive for unused vacation time accrued
through the Terminate Date), (ii) under any other provision of this
Agreement or, except as otherwise expressly provided in this Agreement, any
other agreement between the Executive and the Company, or (iii) in the
event of termination by reason of the Executive’s death or Disability, under
life or disability insurance policies then in effect.  Notwithstanding the foregoing, the payments required by Section 5
or Section 6 shall be reduced by an amount equal to (x) any amounts Executive
is eligible to receive pursuant to Paragraph H of the Employee Agreement
attached hereto as Exhibit A, plus (y) any severance pay that the Executive
is eligible to receive from the Company, its subsidiaries or its successors
under any policy or agreement of the Company, other than this Agreement, in the
event of the Company’s termination of the Executive’s employment with the
Company.

 

(d)           The
Executive shall not be required to mitigate the amount of any payment or other
benefit provided for in Section 5 or Section 6 by seeking employment
with another employer or otherwise; nor shall the amount of any payment or
other benefit provided for in Section 5 or 6 be reduced by any
compensation earned by the Executive as the result of the Executive’s
subsequent employment by another employer, except as otherwise expressly
provided in Section 5 or 6.

 

(e)           The
obligations of the Company under Section 5 and Section 6, if otherwise payable
thereunder because of the termination of the Executive’s employment with the
Company, shall survive any termination of employment of the Executive pursuant
to Section 4.

 

8.             Directors’
and Officers’ Indemnification; Stock Based Compensation.  While the Executive is employed by the
Company hereunder, the Company shall not, without the prior written consent of
the Executive, amend its articles of incorporation or by-laws to prohibit
or limit the indemnification of, or advances of expenses to, its directors and
officers or to impose conditions on such indemnification or advances of
expenses in addition to those provided by law. 
While the Executive is employed by the Company hereunder, the Company
shall not modify any stock based incentive plan or agreement to which the
Executive is a party (or is subject) to limit or otherwise affect the
acceleration of vesting or exercisability of stock options of the Executive in
the event of a Change in Control, the lapse of restrictions on restricted stock
of the Executive in the event of a Change in Control, or any other acceleration
of, or increase in benefits under, any stock based benefit in the event of a
Change in Control.

 

9.             Non-Competition,
Non-Solicitation and Non-Disclosure. 
The parties agree to be bound by the terms of the Employee Agreement
attached hereto as Exhibit A, which Employee Agreement is incorporated
herein by reference.

 

9

 

10.           Certain
Definitions.  As used in this Agreement,
the following defined terms have the meanings indicated below:

 

(a)           “Cause”
for termination of the Executive’s employment at the instance of the Company
means termination for:

 

(i)            prior to a Change in
Control, the Executive’s material breach of this Agreement, which is not
remedied within 30 days after receipt of written notice thereof;

 

(ii)           prior to a Change in
Control, an act or acts of dishonesty undertaken by the Executive and intended
to result in gain or personal enrichment of the Executive at the expense of the
Company;

 

(iii)          persistent failure by
the Executive to perform the duties of the Executive’s employment, which
failure is demonstrably willful and deliberate on the part of the Executive and
constitutes gross neglect of duties by the Executive and which is not remedied
within 90 days after receipt of written notice thereof; or

 

(iv)          the indictment or
conviction of the Executive for a felony if the act or acts constituting the
felony are substantially detrimental to the Company or its reputation.

 

(b)           “Change in Control”
shall be deemed to have occurred if:

 

(i)            a
majority of the directors of the
Company shall be persons other than persons

 

(A)          for whose
election proxies shall have been solicited by the Board of Directors of the
Company, or

 

(B)           who are
then serving as directors appointed by the Board of Directors to fill vacancies
on the Board of Directors caused by death or resignation (but not by removal)
or to fill newly created directorships,

 

(ii)           30% or
more of the outstanding voting stock of the Company is acquired or beneficially
owned (as defined in Rule 13d-3 under the Securities Exchange Act of 1934, as
amended, or any successor rule thereto (the “Exchange Act”)) by any individual,
entity or group (within the meaning of Section 13(d)(3) or 14(d)(2) of the
Exchange Act), provided, however, 

 

10

 

that the following acquisitions
and beneficial ownership shall not constitute Changes in Control pursuant to
this Section 10(a)(ii):

 

(A)          any
acquisition or beneficial ownership
by the Company or a subsidiary of the Company, or

 

(B)           any
acquisition or beneficial ownership by any employee benefit plan (or related
trust) sponsored or maintained by the Company or one or more of its
subsidiaries, or

 

(C)           any
acquisition or beneficial ownership by the Executive or any group that includes
the Executive, or

 

(D)          any
acquisition or beneficial ownership by a parent corporation of the Company
(after giving effect to the merger or statutory share exchange) or its
wholly-owned subsidiaries, as long
as they shall remain wholly-owned subsidiaries, of 100% of the outstanding
voting stock of the Company as a result of a merger or statutory share exchange
that complies with Section 10(b)(iii)(A)(2) or the exception in Section
10(b)(iii)(B) in all respects,

 

(iii)          the
Company consummates

 

(A)          a merger
or consolidation of the Company with or into another corporation (other than
(1) a merger or consolidation with a subsidiary of the Company or (2) a merger in which

 

(i)            the Company is the surviving corporation,

 

(ii)           no
outstanding voting stock of the Company (other than fractional shares) held by
shareholders immediately prior to the merger is converted into cash,
securities, or other property (except into (I) voting stock of a parent
corporation of the Company (after giving effect to the merger) owning directly,
or indirectly through wholly-owned subsidiaries, both beneficially and of
record 100% of the voting stock of the Company immediately after the merger or
(II) cash upon the exercise by holders of voting stock of the Company of
statutory dissenters’ rights),

 

(iii)          the
persons who were the beneficial owners, respectively, of the outstanding common
stock and outstanding voting stock of the Company immediately prior to such
merger beneficially own, directly or indirectly, immediately after 

 

11

 

the merger, more than 70% of,
respectively, the then outstanding common stock and the then outstanding voting
stock of the surviving corporation in the merger or its parent corporation, and

 

(iv)          if voting
stock of the parent corporation of the Company (after giving effect to the
merger) is exchanged for voting stock of the Company in the merger, all holders
of any class or series of voting stock of the Company immediately prior to the
merger have the right to receive substantially the same per share consideration
in exchange for their voting stock of the Company as all other holders of such
class or series),

 

(B)           an exchange, pursuant to a statutory exchange of shares of voting stock
of the Company held by shareholders of the Company immediately prior to the
exchange, of shares of one or more classes or series of voting stock of the
Company for cash, securities or other property, except for (a) voting stock of
a parent corporation of the Company (after giving effect to the statutory share
exchange) owning directly, or indirectly through wholly-owned subsidiaries, both beneficially and of record
100% of the voting stock of the Company immediately after the statutory share
exchange if (I) the persons who were the beneficial owners, respectively, of
the outstanding common stock and outstanding voting stock of the Company
immediately prior to such statutory share exchange own, directly or indirectly,
immediately after the statutory share exchange more than 70% of, respectively,
the then outstanding common stock and the then outstanding voting stock of such
parent corporation, and (II) all holders of any class or series of voting stock
of the Company immediately prior to the statutory share exchange have the right
to receive substantially the same per share consideration in exchange for their
voting stock of the Company as all other holders of such class or series or (b)
cash with respect to fractional shares of voting stock of the Company or
payable as a result of the exercise by holders of voting stock of the Company
of statutory dissenters’ rights,

 

(C)           a sale
or other disposition of all or substantially all of the assets of the Company
(in one transaction or a series of
transactions),

 

unless a majority of the voting
stock (or the voting equity interest) of the surviving corporation or its
parent corporation or of any corporation (or other entity) acquiring all or
substantially all of the assets of the Company (in the case 

 

12

 

of a merger, consolidation or
disposition of assets) or the Company or its parent corporation (in the case of
a statutory share exchange) is, immediately following the merger,
consolidation, statutory share exchange or disposition of assets, beneficially
owned by the Executive or a group of persons, including the Executive, acting
in concert,

 

(iv)          the
shareholders of the Company approve a definitive agreement or plan to liquidate
or dissolve the Company, or

 

(v)           (A)          the
Company enters into an agreement in principle or a definitive agreement
relating to a Change in Control described in clause (i), (ii) or (iii) above
which ultimately results in such a Change in Control described in clause (i),
(ii) or (iii) hereof,

 

(B)           a tender
or exchange offer or proxy contest is commenced which ultimately results in a
Change in Control described in clause (i) or (ii) hereof, or

 

(C)           there
shall be an involuntary termination of employment of Executive or a termination
by the Executive of employment for Good Reason prior to an event that would
otherwise constitute a Change in Control, and Executive reasonably demonstrates
that such event (x) was requested by
a third party that has previously taken other steps reasonably calculated to
result in a Change in Control described in clause (i), (ii) or (iii) above and
which ultimately result in a Change in Control described in clause (i), (ii) or
(iii) hereof or (y) otherwise arose in connection with or in anticipation of a
Change in Control described in clause (i), (ii), (iii) or (iv) above that
ultimately occurs.

 

(c)           “Disability”
means a continuing condition of Executive that has been determined to meet the
criteria set forth in the Company’s Long Term Disability Plan, or similar
successor long-term disability insurance plan, to render a participant eligible
for long-term disability benefits under such plan, whether or not Executive is
in fact covered by such plan.  The
determination shall be made by the insurer of the plan or, if Executive is not
covered by the plan, by the Company in its sole discretion.

 

(d)           “Employment
Year” shall mean the 12-month period ending on December 31, 2003, and each
succeeding year during the Term, or such portion of such 12-month period as the
Executive is employed by the Company under this Agreement.

 

(e)           “Good
Reason” for termination of the Executive’s employment at the instance of
Executive means termination for:

 

13

 

(i)            Company’s material
breach of this Agreement, which is not remedied within 30 days after receipt of
written notice thereof;

 

(ii)           the assignment to the
Executive, without the Executive’s written consent, of duties and
responsibilities that are substantially inconsistent with, or materially
diminish, the Executive’s position as
                                        
of the Company other than for Cause or on account of Disability; or

 

(iii)          in the event of a
termination of the Executive’s employment with the Company at the time of or
after the First Change in Control, and prior to the end of the Transition
Period

 

(A)          the Executive shall not
be given substantially equivalent or greater title, duties, responsibilities
and authority or substantially equivalent or greater salary and other
remuneration and fringe benefits (including paid vacation), in each case as
compared with the Executive’s status immediately prior to the First Change in
Control, other than for Cause or on account of Disability,

 

(B)           the Company shall have
failed to obtain assumption of this Agreement by any successor as contemplated
by Section 11,

 

(C)           the Company shall
require the Executive to relocate to any place other than a location within
twenty-five miles of the location at which the Executive performed his duties
immediately prior to the First Change in Control or, if the Executive performed
such duties at the Company’s principal executive offices, the Company shall
relocate its principal executive offices to any location other than a location
within twenty-five miles of the location of the principal executive offices
immediately prior to the First Change in Control,

 

(D)          the Company shall
require that the Executive travel on Company business to a substantially
greater extent than required immediately prior to the First Change in Control,
or

 

(E)           subject to the
limitations contained in Section 6(a)(i), the Executive shall terminate
employment with the Company during the thirty-day period (the “Window Period”)
immediately following the first anniversary of the First Change in Control
(provided that for purposes of this Section 10(e)(iii)(E) only, all references
in the definition of Change in Control in Section 10(b) (as used in the
definition of “First Change in Control” in 

 

14

 

Section 6) to 30% and 70%
shall instead be deemed to be references to 50%), and such termination would
not otherwise constitute a termination for Good Reason.

 

(f)            “Plan
Year” shall mean the plan year with respect to which awards are determined
under the STIP.

 

(g)           “person”
shall mean an individual, partnership, corporation, limited liability company,
estate, trust or other entity.

 

(h)           “STIP”
shall mean the Company’s Short-Term Incentive Plan as in existence at the date
hereof or any successor plan.

 

(i)            “Transition
Period” shall mean the three-year period commencing on the date of the earliest
to occur of a Change in Control described in clause (i), (ii), (iii) or (iv) of
Section 10(b) (the “Commencement Date”) and ending on the third anniversary of
the Commencement Date.

 

(j)            “voting
stock” shall mean all outstanding shares of capital stock entitled to vote
generally in the election of directors, considered for purposes of this
Agreement as one class, and all references to percentages of the voting stock
shall be deemed to be references to percentages of the total voting power of
the voting stock.

 

11.           Successors
and Assigns.

 

(a)           This
Agreement is binding on and inures to the benefit of the Executive and
Executive’s heirs, legal representatives and permitted assigns, and on the
Company and its successors and permitted assigns.  No rights or obligations of the Executive or the Company
hereunder may be assigned, pledged, disposed of or transferred by such party to
any other person or entity without the prior written consent of the other
party.

 

(b)           The Company will
require any successor (whether direct or indirect, by purchase of a majority of
the outstanding voting stock of the Company or all or substantially all of the
assets of the Company, or by merger, consolidation or otherwise), by agreement
in form and substance satisfactory to the Executive, to assume expressly and
agree to perform this Agreement in the same manner and to the same extent that
the Company would be required to perform it if no such succession had taken
place. Failure of the Company to obtain such agreement prior to the
effectiveness of any such succession (other than in the case of a merger or
consolidation) shall be a breach of this Agreement and shall entitle the
Executive to compensation from the Company in the same amount and on the same
terms as the Executive would be entitled hereunder if the Executive had
otherwise terminated the Executive’s employment for Good Reason, except that
for purposes of implementing the foregoing, the date on which any such
succession becomes effective shall be deemed the Termination Date. As used in
this Agreement, “Company” shall mean the Company as 

 

15

 

hereinbefore defined and any successor to its business and/or assets as
aforesaid which is required to execute and deliver the agreement provided for
in this Section 11(b) or that otherwise becomes bound by all the terms and
provisions of this Agreement by operation of law.

 

12.           Separate
Representation.  The Executive
hereby acknowledges that he has sought and received independent advice from
counsel of his own selection in connection with this Agreement and has not
relied to any extent on any officer, director or shareholder of, or counsel to,
the Company in deciding to enter into this Agreement.

 

13.           Governing
Law.  This Agreement shall be
construed under and governed by the laws of the State of Minnesota.

 

14.           Withholding
of Taxes, Etc.  All payments to the
Executive hereunder are subject to withholding of income and employment taxes
and all other amounts required by law.

 

15.           Specific
Performance.  Each of the parties
acknowledges and agrees that the other party would be damaged irreparably in
the event any of the covenants contained in this Agreement are not performed in
accordance with their specific terms or otherwise are breached.  Accordingly, each of the parties agrees that
the other party shall be entitled to an injunction or injunctions to prevent
breaches of such covenants and to enforce specifically such covenants in any
action instituted before a proper forum in addition to any other remedy to
which such other party may be entitled under this Agreement or at law or in
equity.

 

16.           Arbitration.  Except for disputes or claims arising under
or relating to the occurrence of Changes in Control or payments required or
alleged to be required pursuant to Section 6, the Executive and the Company
agree that any dispute or claim that relates to or arises out of Executive’s
employment with the Company shall be resolved by the Rules of Arbitration set
forth in Exhibit B to this Agreement. 
Disputes and claims encompassed by this Agreement include all applicable
federal, state and local employment related claims, whether based on common law
(such as breach of contract or defamation) or statutes (such as the Americans
With Disabilities Act, Title VII of the Civil Rights Act of 1964, the Age
Discrimination in Employment Act, and the Minnesota Human Rights Act).  The Rules of Arbitration are intended to be
exclusive and awards issued pursuant to the rules are final and binding.  The Executive and the Company acknowledge
and agree that this arbitration provision is beneficial to both parties because
it provides a quick, less expensive and confidential manner of resolving
finally any dispute or claim.  The cost
of any arbitration, including attorneys’ fees and arbitration expenses of both
the Company and the Executive, and the cost of any court proceedings permitted
by this Agreement, including attorneys’ fees and court costs of both the
Company and the Executive, shall be paid by the Company.  Notwithstanding anything to the contrary
provided in this Section 16 and without prejudice to the above procedures,
either party may apply to any court of competent jurisdiction for temporary
injunctive or other provisional judicial relief if in such party’s sole
judgment such 

 

16

 

action is necessary to avoid irreparable damage or to preserve the
status quo until such time as the arbitration award is rendered or the
controversy is otherwise resolved.

 

17.           Notices.  All notices hereunder shall be delivered by
hand or sent by registered or certified mail, return receipt requested, postage
prepaid, to the party to receive the same at the address set forth with the
signature of such party hereto or at such other address as may have been
furnished to the sender by notice hereunder.

 

18.           Counterparts.  This Agreement may be executed in counterparts,
each of which when so executed shall be deemed to be an original, and such
counterparts shall together constitute but one and the same instrument.

 

19.           Entire
Agreement.  This Agreement and the
documents and instruments referred to herein contain the entire understanding
of the parties hereto with respect to the employment of the Executive by the
Company.

 

20.           Amendments
and Waivers.  No provision hereof
may be altered, amended, modified, waived or discharged in any way whatsoever
except by written agreement executed by both parties.  No delay or failure of either party to insist, in any one or more
instances, upon performance of any of the terms and conditions of this
Agreement or to exercise any rights or remedies hereunder shall constitute a waiver
or a relinquishment of such rights or remedies or any other rights or remedies
hereunder.

 

21.           Severability;
Severance. In the event that any portion of this Agreement is held to be
invalid or unenforceable for any reason, it is hereby agreed that such
invalidity or unenforceability shall not affect the other portions of this
Agreement and that the remaining covenants, terms and conditions or portions
hereof shall remain in full force and effect, and any court of competent
jurisdiction or arbitrator, as the case may be, may so modify the objectionable
provision as to make it valid, reasonable and enforceable. In the event that
any benefits to the Executive provided in this Agreement are held to be
unavailable to the Executive as a matter of law, the Executive shall be
entitled to severance benefits from the Company, in the event of an involuntary
termination of employment of the Executive by the Company (other than a
termination on account of the death or Disability of the Executive or a
termination for Cause) or a termination by the Executive for Good Reason during
the Term occurring at the time of, or following, the occurrence of a Change in
Control, at least as favorable to the Executive (when taken together with the
benefits under this Agreement that are actually received by the Executive) as
the most advantageous benefits made available by the Company to employees of
comparable position and seniority to the Executive during the five-year
period prior to the First Change in Control.

 

22.           Term. This Agreement
shall commence on the date of this Agreement and shall terminate, and the term
of this Agreement (the “Term”) shall end, on (A) December 31,
                   ,
provided that such period shall be automatically extended for one year, and
from year to year thereafter, until written notice of termination of this
Agreement is given by the

 

17

 

Company or the Executive to the other party hereto at least 60 days
prior to December 31,
                  
or the extension year then in effect, or (B) if the Commencement Date occurs
prior to December 31,
                   
(or prior to the end of the extension year then in effect), the third
anniversary of the Commencement Date.

 

23.           Replacement of Prior
Agreement(s).  This Agreement
replaces and supersedes all prior Management Agreement(s) between the Company
and the Executive of any nature whatsoever, including without limitation the
Management Agreement between them dated as of
                         ,
200  , which agreement(s) shall be of no further force or effect. (1)

 

IN WITNESS WHEREOF, the parties hereto have caused
this Agreement to be duly executed on the date and year first above written.

 

	
  EXECUTIVE

  	
  TENNANT COMPANY

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
	
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(1)  Included in agreements with
members of management who had previously signed management agreements with the
Company.

 

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