of Local Content

Transcription

of Local Content

Capa
Brazilian Local Content Requirement
september, 2013
Macro Process
Brazilian Local Content Requirement can be divided by the following process
Suppliers
Qualification &
Register
Calculation
Methodology
Bidding
Process
Certification
Process
Macro Process
Suppliers
Qualification &
Register
Calculation
Methodology
Bidding
Process
Certification
Process
Suppliers Qualification & Register
Corporate Register
Corporate Register Flow Chart
Identification
http://www.petronect.com.br
Identification
CONTACT INFORMATION
 At the identification phase, the company should indicate a Commercial
Representative. It is not mandatory, but it is advisable indicate someone of the
own company, or the same legal representative.
LOCAL REPRESENTATIVE
FOR SERVICES:
 It’s essential to any company who wants to perform any commercial activity in
Brazilian territory to submit to one of the alternatives according to Brazilian Civil
Code.
1 – Require authorization by executive branch wich will authorize a subsidiary to operate
in Brazil
2 – Register a new company according to the brazilian law.
 The subsidiary must prove technology transfer by register at National Industrial
Property Institute
 For more information please refer to the link below:
http://www.brasilglobalnet.gov.br/arquivos/publicacoes/manuais/pubguialegali.pdf
Criteria
Criteria
TECHNICAL REQUIREMENTS
FOR MATERIALS & EQUIPMENT:
 Tradition (Main Sales, Reference Letters);
 Facilities for technical assistance (in the case of Automation Systems, Rotating
Machinery, etc);
 Mandatory product certification (API, ASME, ...); and
 Other specific requirements, depending on the material or equipment.
FOR SERVICES:
 Tradition (List of Services Provided – continuity and Reference Letters);
 List of equipment relating to services provided;
 Main personnel curricula vitae; and
 Other specific requirements, depending on the services criticality.
Criteria
LEGAL REQUIREMENTS
 Proof of being duly established and registered in the country of origin;
 Legal Representative in Brazil – the company must provide its legal
representative in Brazil (Power of Attorney to an individual or to other company);
 Letter stating that the company is not bankrupt or in debt; and
 Accordance Term - Commitment Letter – Through this document the company
shall formalize its intention of being included in PETROBRAS’ Corporate
Register.
ECONOMIC REQUIREMENTS
 Annual Reports with Audited Financial Statements; or
 Balance Sheet and Income Statement.
Note: Financial statements must be prepared under IFRS (International Financial Reporting
Standards) or US GAAP (Generally Accepted Accounting Principles).
Criteria
MANAGEMENT
GOODS SUPPLIERS:
 ISO-9001 certification is mandatory.
SERVICES PROVIDERS:
 Compliance to the requirements of ISO-9001 is ranked from 0 to 10 points certification is valued.
HEALTH, SAFETY AND ENVIRONMENT
 ISO-14001; and
 OHSAS-18001.
Note: Certification is not mandatory. Petrobras evaluates how the suppliers implement
these standards requirements (ranking from 0 to 10 points).
Macro Process
Suppliers
Qualification &
Register
Calculation
Methodology
Bidding
Process
Certification
Process
Calculation Methodology
Local Content Booklet (“Cartilha”) – Main Concept
• The “Cartilha” (booklet) is the official methodology for measuring local
content, published by the ANP in 2007 – Resolution ANP n. 19;
• It aims to identify the added value of national components or manpower
that compose each:
Goods




Adicionar
Moeda(s)
Cliente
Fornecedor
Adicionar Componente:
Diretamente pelo Fabricante
Bem




In-house labor
Contracted labor
Consultancy Services
Software




Systems
Pieces of Equipment
Boats and Ships
Drilling Rigs
Ground and Air Logistics
 Combinations of
goods, services and
temporary goods in
the same certification
process
• For the booklet, an item is not simply "national“, but has "x%" of Local
Content.
Ferramenta para Cálculo do Conteúdo
Local de Bens
SALVAR
Diretamente pelo Comprador
Pieces of Equipment
Parts
Raw Materials
Chemicals
Goods for
temporal use
Services
Data da emissão da Nota Fiscal de venda
Principal moeda de origem
Taxa de conversão para R$
3os Mercado Interno
3os e incorporados a itens
COMPONENTES
Componentes Nacionais
Ver Resultado
Identificação
(código do
material)
Quantidade
(a)
(b)
Valor FOB Valor FOB Valor CIF
Valor CIF
unitário
Total
unitário
total (moeda Moeda
(moeda de (moeda de (moeda de
de origem)
origem)
origem) origem)
(c)
(d)
(e)
(f)
(g)
Preço de
Preço de
Valor CIF + Valor CIF + aquisição
Valor CIF Imposto de
aquisição
I.Importação I.Importação unitário
unitário Importação
total s/IPI e Fornecedor
unitário
total
s/IPI e
(R$)
(R$)
s/ICMS
(R$)
(R$)
s/ICMS
(R$)
(R$)
(h)
(i)
(j)
(k)
(l)
(m)
(n)
Fabricante
DOCUMENTO
(DI/NF)
(o)
(p)
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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1
1
1
Cliente
Local de Equipamentos
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PREÇO TOTAL DE VENDA DO BEM (valor da NF)
Fornecedor
VALOR DO IPI
Bem
VALOR DO ICMS
PREÇO DO BEM COMPLETO, SEM IPI E ICMS
Excel tool
-
VALOR TOTAL DOS COMPONENTES IMPORTADOS (R$)
CONTEÚDO LOCAL % (CLb)
NÃO APLICÁVEL
NÃO APLICÁVEL
NÃO APLICÁVEL
NÃO APLICÁVEL
NÃO APLICÁVEL
NÃO APLICÁVEL
NÃO APLICÁVEL
0
Data da emissão da Nota Fiscal
0
01/01/1904
VOLTAR
LEGENDA
Informações sobre produtos, quantidades, preços, fornecedores,
fabricantes e tipos de documentos.
Resultados decorrentes das fórmulas encontradas na planilha. Não pode
ser digitado (cálculo automático).
0
0
0,00000
Conteúdo Local
VALOR DO IPI
-
VALOR DO ICMS
-
-
0,00%
-
0,00%
Goods (%) = 1-
cost of imported inputs
selling price without taxes
Services (%) = cost of local labor
cost of total labor
*Source: Cartilha de Conteúdo Local - 2007
x 100
x 100
Local Content Booklet (“Cartilha”) – Calculation Tool
Input spreadsheet: cost components
There are different spreadsheets that, once
filled, automatically calculate local content of
goods, goods for temporal use, services,
systems and sub systems
Local de Bens
Cliente
Fornecedor
Bem
SALVAR
Adicionar
Moeda(s)
3os Mercado Interno
Identificação
(código do
material)
COMPONENTES
• For goods (CLb), the spreadsheet should be filled
with components’ cost data, divided into national
and imported components. Imported components
should be divided into categories: purchased directly
by the buyer (client), by the manufacturer (supplier),
or by third parties;
Ver Resultado
(a)
Preço de
Preço de
Valor CIF + Valor CIF + aquisição
Valor CIF Imposto de
aquisição
I.Importação I.Importação unitário
unitário Importação
unitário
total
s/IPI e
(R$)
(R$)
s/ICMS
(R$)
(R$)
s/ICMS
(R$)
(R$)
Valor CIF
unitário
Total
unitário
Quantidade
total (moeda Moeda
de origem)
origem)
origem) origem)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m)
Fabricante
DOCUMENTO
(DI/NF)
(o)
(p)
(n)
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
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NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
1
1
• For goods for temporal use (CLa), the local content
should be calculated by multiplying the local content
of goods (CLb) by the contract total value;
1
LEGENDA
VALOR DO IPI
VALOR DO ICMS
-
• For services (CLs), the spreadsheet should be filled
with the contracts in Brazilian currency (R$) and
contracts in foreign currency;
• For systems and sub systems, the spreadsheet should
gather all the pieces of equipment, materials and
services with their respective local content values
(calculated with CLb, CLa or CLs formulas);
Download spreadsheets from ANP website
Conteúdo Local
0,00%
Output spreadsheet: Calculated Local Content
Local de Equipamentos
Cliente
0
Data da emissão da Nota Fiscal
Fornecedor
0
01/01/1904
0
Bem
0
0,00000
VOLTAR
VALOR DO IPI
-
VALOR DO ICMS
-
-
-
0,00%
ILLUSTRATIVE
Local Content Booklet (“Cartilha”) – Application – Example #1
Example: how to calculate the local content of a Good (Process Tower)
Process Tower
1 Calottte
Carbon
Steel
1
2
3
4
5
2
3
Adicionar
Moeda(s)
Cliente
Fornecedor
Bem
Special
Steel
5
COMPONENTES
Ver Resultado
Identificação
(código do
material)
Quantidade
(a)
(b)
Valor CIF
unitário
Total
unitário
total (moeda Moeda
de origem)
origem)
origem)
origem)
(c)
(d)
(e)
(f)
(g)
Valor CIF
unitário
(R$)
(h)
Valor CIF +
Valor CIF +
Imposto de
I.Importação I.Importação
Importação
unitário
total
(R$)
(R$)
(R$)
(i)
(j)
(k)
Preço de
aquisição
unitário
s/IPI e
s/ICMS
(R$)
Preço de
aquisição
s/ICMS
(R$)
(l)
(m)
(n)
Fabricante
DOCUMENTO
(DI/NF)
(o)
(p)
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
-
-
-
NÃO APLICÁVEL
-
-
-
-
-
-
-
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-
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NÃO APLICÁVEL
-
-
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-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
-
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NÃO APLICÁVEL
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NÃO APLICÁVEL
1
1
1
Base
Carbon
Steel
-
Nozzle
4 Internal
3os Mercado Interno
100
100
Carbon
Steel
Local de Bens
SALVAR
Hull
Carbon
Steel
Note:
Local content
calculation is done
considering all the
components of the
equipment
100
LEGENDA
Components /
Raw Materials





Calotte
Hull
Nozzle
Internal
Base
100
Indirect
Costs
 Construction
and Assembly
 Management
150
Profit
50
50
Taxes
Final
Price
80
80
80
100
Out of LC
calculation
150
100
600
100
400
VALOR DO IPI
VALOR DO ICMS
-
Conteúdo Local
0,00%
Foreign content
National content
CLb = 1-
500
cost imported inputs
x 100 = 1- 100
x 100 = 85.71%
selling price without taxes
780 - 80
780
ILLUSTRATIVE
Local Content Booklet (“Cartilha”) – Application – Example #2
Example of how to calculate the local content of a System
Goods* (CLb)
Services (CLs)
260
100
80
80
900
100
Total Cost
Technical Assistance
(US $)
Inspection and
Certification (BRL R$)
Modules Assembly
(BRL R$)
Process Tower
600
80
120
200
960
Drum
Water Separator
1,160
CLb
CLs
%LC= 1- cost imported inputs x100
selling price w/o txs
= 1- 100 x 100 = 88.9%
900
Foreign content
* Taxes already deducted
National content
%LC = cost of local labor x 100 =
cost of total labor
= 160 x 100 = 61.5%
260
= 88,9% x 900 + 61,5%x260
(900+260)
= 82,8%
Macro Process
Suppliers
Qualification &
Register
Calculation
Methodology
Bidding
Process
Certification
Process
Petrobras Local Content Management
Planning and Contracting Local Content
Petrobras Rule
Local Content Planning
 Definition of Local Content
targets based on the complete
list of goods and services for
each project
 Cartilha (Local Content
Booklet) methodology
 Use of historic certificates,
suppliers declarations of origin
and industry studies
 Estimate of Local Content
focusing on competitive price,
delivery time and quality.
Inclusion of Local Content
contractual clauses with
certificate requirement
 Upstream: ANP Requirement
 Downstream and Gas &
Power: Global Local Content
by project
Petrobras Contracting Strategies
ILLUSTRATIVE
Own and Chartered Units
There are different relationships between Petrobras, Shipowners,
EPC and Suppliers
Oil Company
Goods and Services
providers
Critical items
Petrobras
LC INV
 Multiple EPC contractors combined
among contracts for hull construction /
conversion, modules construction and
topside integration
Shipyard /
Assembler / Integrator
Supplier
EPC
Petrobras
LC INV
LC INV
Drilling Rig
Petrobras
Shipowner
Sete Brasil
FPSO
Petrobras
EPC
LC INV
LC INV
Shipowner
EPC
LC INV
LC INV
EPC Contract
Third Party Order
Supply
Chartering Contract
Local Content Certificate
INV
Good/Service Invoice
Goods/Services Supply Contract
 Drilling Rig construction contracts are
done between Sete Brasil and EPC
 Petrobras signed long term contract for
drilling rigs chartering with Sete Brasil
 Usually unique unit chartering contracts
with local content requirement
FPSO
Labels
LC
Supplier
Shipyard /
Charterer
LC INV
Petrobras Order
Chartered Units
Shipyard /
Drilling Rig
LC INV
Own Units
 Critical items (eg. offshore cranes,
compressors, turbogenerators), are
usually contracted directly by Petrobras
(in single contract or in batch)
Supplier
FPSO
Petrobras Contracting Strategies
Supplier
 Charterers tend to perform their
construction, but can sub-contract
 Petrobras follows-up FPSO and require
local content certification at the end of
the construction phase
Macro Process
Suppliers
Qualification &
Register
Calculation
Methodology
Bidding
Process
Certification
Process
Petrobras Local Content Management
Planning and Monitoring Local Content
Inclusion of Local Content
contractual clauses with
certificate requirement
Measuring, Monitoring, and
Certification of Local Content
EPC
Suppliers
Petrobras Rule
 Upstream: ANP Requirement
 Downstream and Gas &
Power: Global Local Content
by project
 Tracking and Monitoring
of Local Content
through S-Curve
 Certification
Requirement
 Report quarterly their
investments to ANP
 Contractual Penalties
ILLUSTRATIVE
Brazilian Local Content Regulation
Certification across the Supply Chain
The certification process shall occur through the whole supply chain in order to effectively support
Oil Companies Quarterly Local Content Reports to ANP
National
Petroleum Agency
Shipyard /
Oil Company
Goods and Services providers
1st tier
QLCR
QIR
2nd tier
LC INV
Supplier 1
LC INV
Supplier 2
Supplier 1
LC INV
LC INV
LC INV
O&G Operator
LC
Local Content
Certificate
INV Good/Service
Invoce
LC INV
EPC
Supplier 2
LC INV
Supplier 3
LC INV
Supplier 1
QLCR Quarterly Local
Content Report
QIR
Quarterly
Investment Report
LC
LC INV
Supplier n
Local Content Certificate
 Issued by a third party entity (certifier authorized by ANP => www.anp.gov.br/?id=554)
 Issued to a good / service and not to a supplier
 Goods: valid for four years, since there is no change
in specification, method of production or composition
 Services: should be issued quarterly
 Not necessary for components, parts and raw materials
with NCM < 84 * (for those, invoice and provenance are enough)
 Documentation needed:
 List of raw materials (components) or service contracts
 Raw materials invoices
 Raw materials certificates
* Note: The Mercosur Common Nomenclature (NCM) is a system of classification of goods used in the trade between member countries of Mercosur and is derived from the
Harmonized System (HS) which is the system of classification of goods used in the context of the World trade Organization (WTO).
Detailed Local Content Requirements
 Resolution ANP n. 39 defines that Operators must report quarterly their investments in Exploration and Development
phases in an itemized way.
 Specific targets for each item are declared by Operators
(example of LC targets)
Subsystem
I - Drilling,
Assessment and
Completion
Subsystem
Item Subitem
I.1 Dri l l i ng Ri g Cha rteri ng
I.2 Dri l l i ng + Compl etion
I.2.1 Wel l hea d
I.2.2 Ca s i ng
I.2.3 Production Tube
I.2.4 Wel l equi pment
I.2.5 Dri l l
I.3 Auxi l i a ry Sys tems
I.3.1 El ectri c Sys tem
I.3.2 Automa tion Sys tem
I.3.3 Tel ecommuni ca tion Sys tem
I.3.4 Fi s ca l Mea s urement Sys tem
I.3.5 Fi el d Ins trumenta tion
I.4 Logi s tic Support
I.5 Chri s tma s Tree
Item Subitem
II.1 Umbi l i ca l s
II.2 Ma ni fol ds
II.3 Fl exi bl e Producti on/Injecti on Li nes
II.4 Ri gi d Producti on/Injecti on Li nes
II – Production
II.5 Fl owl i nes
Collection System
II.6 Underwa ter Control Sys tem
II.7 Ba s i c Engi neeri ng
II.8 Deta i l ed Engi neeri ng
II.9 Ma na gement, Cons tructi on a nd As s embl y
Source: ANP
% LC
50
49
60
50
50
50
5
40
60
60
40
60
40
50
70
% LC
55
70
56
50
100
0
50
95
80
(example of LC targets)
Subsystem
III - SPU
Item Subitem
% LC
III.1 Ba s i c Engi neeri ng
65
III.2 Deta i l ed Engi neeri ng
65
III.3 Ma na gement, Cons tructi on a nd As s embl y
65
III.4 Hul l
70
III.5 Ja cket
n/d
III.6 Na va l Sys tems
65
III.7 Si mpl e Anchori ng Sys tems
65
III.8 Mul ti pl e Anchori ng Sys tems
65
III.9 Modul es Integra ti on
65
III.10 Pre-Ins ta l l a ti on a nd Hook-up of Anchori ng Li nes 65
III.11 Pl a nts - Ba s i c Engi neeri ng
65
III.12 Pl a nts - Deta i l ed Engi neeri ng
65
III.13 Pl a nts - Servi ce Ma na gement
65
III.14 Pl a nts - Equi pment a nd Ma teri a l s
71
III.11.4.1 Pres s ure Ves s el s
85
III.11.4.2 Forges
80
III.11.4.3 Ta nks
90
III.11.4.4 Proces s Towers
85
III.11.4.5 Cool i ng Towers
85
III.11.4.6 Hea t Excha ngers
15
III.11.4.7 Pumps
70
III.11.4.8 Stea m Turbi nes
80
III.11.4.9 Rota ry Screw Ai r Compres s ors
70
III.11.4.1 Al terna ti ve Compres s ors
70
III.11.4.11 Di es el Engi nes (up to 6 HP)
80
III.11.4.12 Va l ves (Up to 24")
90
III.11.4.13 Fi l ters
85
III.11.4.14 Fl a re Sys tem
80
III.11.4.15 Ca thodi c Protecti on
90
III.11.4.16 El ectri c Sys tem
60
III.11.4.17 Automa ti on Sys tem
60
III.11.4.18 Tel ecommuni ca ti on Sys tem
40
III.11.4.19 Fi s ca l Mea s urement Sys tem
60
III.11.4.20 Fi el d Ins trumenta ti on
40
III.15 Pl a nts - Cons tructi on a nd As s embl y
65
Download the Resolution from ANP website
ILLUSTRATIVE
Fine Calculation after 7th Bid
Bidding Round
1 and 2
3 and 4
5 and 6
7, 9 ,10 and 11
Transfer of Rights
(1998 – 1999)
(2000 – 2002)
(2003 – 2004)
(2005 – 2013)
(2010)
200%
50% to 200%
20% to 50%
Fine (%)
60% to 100%
Note: fine is calculated over the Non Realized Local Content
(difference between the LC contracted and realized)
Fine Calculation Example
Case 1
If 0 < NR(%) < 65%, then
Fine = 60% x LC NR
Value Contracted: R$ 1,000 mi
LC Contracted: 80% = R$ 800 mi
Case 2
If NR(%) ≥ 65%, then
Fine = (1.143 X NR – 14.285)% x LC NR
•
•
•
•
MFine,
ulta, F(%)
M (% )
100
Case 2
80
Case 1
Case 1
60
Case 2
40
20
0
0
LC realized: 70%
NR (%) = (80%-70%)/80% = 12.5%
LC NR (R$) = R$ 800 mi x 12.5% = R$ 100 mi
Fine = 60% of R$ 100 mi = R$ 60 mi
20
40
60
80
100
ofo Non
% d o C o n te ú d %
o L
c a l Realized
N ã o R e aLC,
liz aNR(%)
d o - N R (% )
LC NR = LC not realized
NR(%) = (%LC contracted - % LC realized) / % LC contracted
•
•
•
•
LC realized: 20%
LC NR (%) = (80%-20%)/80% = 75%
LC NR (R$) = R$ 800 mi x 75% = R$ 600 mi
Fine = [(1.143 x 75) – 14.285]% x R$ 600 mi = R$ 428.64
mi

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