财务制度sky.01.project development management policy项目开发管理策略

1、项目开发管理策略Project Development Management Policy1Objectives/目的This policy is defined to standardize management of project development pros, define eachdepartments roles and responsibilities in project development, and reduce business risks.为了规范项目开发过程的管理，明确项目开发过程中职责要求，降低业务风险，特制定本制度。2Scopes/适用范围This poli

2、cy is appd to project development pros of business regions under Sky Solar Holding.本策略适用于天华阳光控股下属各业务大区项目开发过程。3Business Procedure/业务流程The project development management procedure is as following chart:项目开发管理流程如下图所示：流程名称Policy Name项目开发管理策略Project Development Management Policy文件Doc NoSKY.01.01版本Ver1.0生

3、效日期Effective Date2012-07-01流程责任人Policy Owner流程批准人Approved By4Management Pros of Entry New Market Stage/进入新市场阶段管理流程There are a lot unknown i accuray clarify unknown ibusiness operation.es and risks in new market. So it is most important to quickly andes for project development and EPC to reduce uncer

4、tay about our和风险。因此最为重要的是快速准确地澄清项目开发和 EPC 相在一个新的市场中存在大量未知关的未知问题，从而降低业务运营的不确定性。1)Market Research and Development Procedure Confirmation/市场和开发步骤确定When the business development team just entry a new market, there are a lot of information areunknown for the business region to understand wholcture of pro

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

6、project development and EPCrelated information, including policies and procedures, finanl information, Tax policy,ersupply market soperationus and cost/price, legal information, in order to reduce uncertay of business当业务开发团队刚刚进入一个新的市场，对于他们来说会有大量情况是不清晰的，以至于无法理解项目开发、融资和 EPC 运营的全部情况。但是业务大区还是可以进入市场开始尝试项

7、目开发工作，以通过自己管理的项目开发工作得到直接的第信息和资料。在这个期间，业务大区需要收集并澄清项目开发和EPC 业务相关的信息(包括政策和流程、财务信息、税务政策、能源供应市场情况和成本/价格，法律信息等)从而降低业务运营的不确定性。In 6 months after the business region entry a new market or before major investment/payment forthe market, the business region need submit a marketysis report including:在业务大区进入新市场后

8、6 个月内或者在这个市场进行投资或者款项支付之前，业务大区需要正式提交一个市场分析，并包含以下信息：ysis and our business related policy业务相关的政策介绍Market overall市场整体分析和roductionlEconomicysis withed cost estimation breakdown for project development and EPClas reference the cost estimation validation. These cost estimation need some supporting material

9、 as reference to prove the accuracy.经济可行性分析，并附带详细的项目开发和 EPC 成本预估明细，以作为成本估算检查的基准。这些成本估算需要支持性材料作为参考以证明其准确性。Project development procedure includinged task and licenses authorization list. And thelreport also need provide estimated period and risk/costysis for each task, and identifywhich permits are ke

10、ytones to identify project development sucs rate.项目开发步骤流程，需要列出详细的任务和时间周期和成本/风险估算，并标示哪几个 Major risks and action plan主要风险和对应方案计划审批。同时针对每一个任务需要提供预估的将作为可用于识别项目开发成功率的关键里程碑。lThe marketysis report need be submitted to corporate top management, EPC managementdepartments and CIO department for review.该市场分析需要

11、提交给高管和CIO 部门审阅。2)Economicysis/经济性分析Based on the marketysis result from regional team, the CIO department will useernalresource or 3rd party independent firm/agency to make market legal and finanl due diligence inorder to collect the accurate and completed market and finanl information like cost, tax

12、, legaloperation, accounting policy and etc. And the corporate EPC management departments need helpto confirm the EPC cost.基于大区团队提交的市场分析结果，CIO 部门需要使用内部资源或者第独立的事务所或来对新市场进行法律和财务尽职以得到准确完整的市场和财务信息如成本、税务、法律、会计制EPC 管理部门需要协助确认EPC 成本。度等。Then the CIO department need prepare a finanl mto simulate the project

13、finanlperformance. The finanl mneed include the calculation rules based on local finanl/Taxoperation rules and key figures a FiT and etc. These key figurestracking.mption like average cost estimation, tax rate, bwill be baseline for future each project finanrental rate,performancel然后 CIO 部门需要准备一个财务模

14、型来模拟项目的财务绩效。这个财务模型需要包含基于当地财务/税务运营规则的计算规则，以及关键参数数值的假设(如平均成本预估、税率、利率和补贴电价等)。这些关键参数数值定义将作为未来每个项目财务绩效的基准。5Project Development/项目开发1)Country Policy and Development Procedure Update/国家政策和开发步骤更新During project development execution, the business region need update country policy anddevelopment procedure cha

15、nges to corporate departments. The changes could be fromernment policy change在项目开发执行过程et more accurate information during project execution. And:务大区需要向相关部门更新当地国家相关政策和开发流程的变化。这个变化可能是政策的修改或者是应为在开发过程中得到准确信息：l The major changes(like changes with development procedures or there are impacts to finanlmfore

16、cast) must be updated to corporate departments immediay变更(如开发流程变化，或财务模型需要调整)需要立即通知相关部门l The business region must provide regular country policy update to corporate departments byquarterly.业务大区需要每个季度向相关部门提交日常国家政策2)Finanl MUpdate/财务模型更新The corporate CIO department will check the development cost estim

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

18、 market actual situation.CIO 部将检查业务大区提交的开发成本估算，及由EPC 管理部门检查过的EPC 成本估算，并审核各个市场国家政策和市场情况的变化。然后CIO 部需要检查每个市场的财务模型计算规则和相关参数数值假设条件以适应市场的实际情况。And the finanl mneed be quarterly reviewed and updated to regional team and corporatedepartments. It will be also baseline of project budget approval.财务模型必须每个季度被重新审

19、核，并更新给大区团队和基准。相关部门。这也将作为项目预算审批的3)Project Sourcing and Setup/项目寻找并立项Based on the business development strategy and plan, the business region will source suitableprojects or lands for project development and update overall sus to corporate departments.业务大区将基于业务开发策略和计划寻找合适的项目或者土地作为项目开发的基础，并总体状态给部门。If t

20、here are any of the following scenarios happened, the business region must setup the project andupdate projectdepartments ced informationhe corporate project database in order to allow corporatenow about the projected sus:当有任何以下场景中的一种情况发生时，业务大区必须进行项目立项并在项目数据库中进行更新项目的详细信息，以让相关部门可以了解项目的详细状态：l If there

21、 is major project payment requirement, the business region need provide setup projectand provide project code to finance department as payment reference如果有项目付款需求，业务大区必须进行项目立项，并提供项目编码给财务部作为付款依据。l Primary development project/一级开发项目:üThere is major permit is approved有重要的被批准üThe project land i

22、s locked via agreement/pre-agreement with landlord项目已经通过和土地业主签订协议或者预协议的方式锁定土地l Secondary development project/二级开发项目:üMOU or exclusive clause is signed with project seller已经和项目卖家签订谅解备忘录或排他性协议4)Development Project Budget/项目开发预算After the project is setup, the business region need submit the projec

23、t budget to corporate financedepartment for approval. And during the project development period, the corporate financedepartment will work together with business region to control the project budget. Theedproject budget management pros is referred to “Project Budget Management Policy”.当项目立项以后，业务大区需要

24、提交项目预算给财务部审批。在项目开发期间，财务部将和业务大区一起控制项目预算。详细的项目预算管理流程可参见项目预算管理策略。5)Project Development Plan/项目开发计划And the business region also need submit schedule plan for the project development and regularlyupdate actual development sus in corporate project database. And the schedule plan need bereviewed and update

25、d by monthly.同时业务大区还需要在项目数据库中提交项目开发的进度计划，并定期更新实际开发状态。进度计划需要每个月进行审核和更新。6)Project Development/项目开发Theed project development management pros is referred to “SKY.01.02 - SecondaryDevelopment Project Management Policy” and “SKY.01.03 - Primary Development Management Policy”. And during the project develo

26、pment period, the business region need:详细的项目开发过程管理流程可参见SKY.01.02 二级开发项目管理策略和SKY.01.02 一级项目开发管理策略。在项目开发期间，业务大区需要：Update project schedule plan and actual sus及时更新项目进度计划和实际完成状态lUpload the project relateddatabases and approved licenses scan copy to corporate projectl在项目数据库中上载项目相关文件和审批的文件扫描件6Final Stage o

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

28、pment team need track project closely in order to close the project within project schedule and reduce project risks.And other related departments will also start the preparation of EPC/Project Financing/Sales.当所有主要被批准(一些小的可以没有完成)或者针对一级开发项目离计划完成日期还有 3 个月时间的时候，这就被认为到了项目开发的最后阶段。在这个阶段，项目开发团队需要紧密项目状态以保证

29、项目按时完成并尽可能的降低项目风险。同时其他相关部门也需要开始 EPC、项目融资和项目销售的准备工作。1)Preparation of EPC, Project Financing and Sales/项目EPC、融资和销售准备The corporate departments will work together with regional teams to start the preparation works ofEPC, project financing and sales. The related management proses can be referred to “EPCm

30、anagement policy”, “Project Financing management policy” and “Project sales management policy”.相关部门将和大区团队一起共同开始项目 EPC、融资和销售的前期工作。相关管理流程可参见EPC 管理策略、项目融资管理策略和项目销售管理策略。2)EPC Capital Arrangement/EPC 资金安排Because the EPC payment is big amount and schedule strict, the capital plan is very important forEPC project. The corporate EPC and CIO departments need update overall EPC, project financing and sales project schedule plan with re