Other appendices

Specification of the information that must appear on the statement of account for the payment of an advance

The statement of account must highlight all of the following elements:

a) Where applicable, the amount of the advance paid. a) Where applicable, the amount of the advance paid

. For each of the following items, it must show the amount of the total services provided, the cumulative breakdown of previous invoices and the breakdown of the advance payment:

b) The amount exclusive of VAT in terms of the price of the services provided. b) The amount (excluding VAT) in basic prices of the work carried out or services provided under the initial contract and the documents amending the contract;

> c) Where applicable, the amount of the advance payment made to the contractor. c) Where applicable, the updating/revision of prices (cf. attached statement of account drawn up in accordance with Annex E);

d) Where applicable, the amount of the work carried out or services provided under the initial contract and the documents amending the contract d) Where applicable, the amount of the premiums (1) and, where applicable, the updating/revision (see appendix E);

e) The VAT on the sum of the following items listed above: b + c + d;

> f) The amount of work carried out or to be carried out on the property. f) The amount of work carried out or services provided, including VAT (b + c + d + e).

It also shows any deductions to be made:

> g) The works guarantee deduction g) Withholding tax on work carried out or services rendered, inclusive of tax but excluding price variations;

> h) Reduction in the level of unemployment in the country of origin. h) Repayment of the advance;

> i) Total to be deducted (including VAT) i) The total to be deducted (g + h) ;

j) The total sum remaining due (f - i);

> k) The sum due to the (x) k) The sum due to the subcontractor(s) (2) (3) (see attached certificate);

l) The sum due to the contractor (2) (3) (see attached certificate);

m) The sum due to the contractor (3) (see attached certificate) l) The sum due to the contractor (j - k) (subject to the application of penalties);

> m) The penalties applicable to the contractor (j - k) (subject to the application of penalties) m) The penalties applicable to the contractor (1);

n) The sum to be paid to the contractor (2) n) The sum to be paid to the contractor (l - m).

(1) These amounts are further substantiated by attached statements containing the calculations used to set the amount.

(2) Only the sums due to the subcontractor entitled to direct payment must appear in this section.

(3) In the case of contractors entitled to direct payment, these amounts must also be substantiated by attached statements containing:

1° The nature of the various services performed, their total amount excluding tax, their amount including tax and, where applicable, the amount of the price variations excluding tax and including tax. The cumulative sums paid to the subcontractor, excluding any impact of the price variation, must not exceed the maximum amount provided for in the special subcontracting agreement, which does not take account of this same price variation.

In the event of delegation of payment, the subcontractor must be informed of the amount of the price variation. 2° In the event of delegation of payment to the second-tier subcontractor, an indication of the sum to be paid to the first-tier subcontractor and the sum to be paid to the second-tier subcontractor, taking account of the delegation.