{"text_format":"3","workbook":"xlsx","n_sheets":14,"sheets":["Sheet1","Original Scope ","Detailed scope ","Summary Sheet","Meetings","IFRS Price List 03.02.26 All","BESS.","BESS","Electric Vehicles."," Electric Vehicles","Microgrids."," Microgrids"," SolarPV","SolarPV."],"not_rendered":{"defined_names":20},"read":"whole","date_system":"1900"}

{"sheet":"Sheet1","index":0,"n_rows":68,"n_cols":1,"rows_kept":68,"hidden":true}
["Consultant Scope of Work (Activities-Based)"]
[]
["Purpose & Objectives"]
["Provide expert review, planning, and support for decommissioning, rehabilitation, and related financial provisioning for:"]
["1) Battery Energy Storage Systems (BESS) Plants, and"]
["2) Electric Vehicles (EVs), Microgrid Containers, and Solar PV Rooftops,"]
["including environmental and costing assumptions, cost estimates per activity per site, IFRS accounting implications, review for  adequacy in terms of provision completeness, closure cost cash flows (present value), useful life assumptions for asset componens of these plants, audit support, quantity surveying, and valuation for the end-of-life (where applicable), with formal reporting in September and March (disclosures required for March only)."]
[]
[]
[]
["1) Workstream A — BESS Plant"]
["A1. Environmental and IFRS Compliance Review"]
["To review the environmental, legal and IFRS requirements in terms of the BESS, Electric Vehicles, Microgrid Containers, Solar PV Rooftops and provide an opinion of the environmental and accounting implications."]
[]
["A2. Environmental Assumptions Review"]
["Review the adequacy of environmental and other operational assumptions made for the BESS, Electric Vehicles, Microgrid Containers, Solar PV Rooftops sites e.g., Disposal of materials etc."]
[]
["A2. Costing Assumptions Review"]
[]
["Review the costing assumptions e.g., quantities, rates, benchmarks, best practices used in respect of decommissioning/rehabilitation activities for Battery Energy Storage Systems e.g. demolition, removal/dissemble, rigging and lifting, transportation, disposal, recycling, rehabilitation, contingencies and scrap value calculations etc. (not limited to this list of activities)."]
[]
["A3. Component Coverage (BESS)"]
[]
["This includes all BESS plant components for example (not limited to this list):"]
[]
["Power Conversion Systems (PCS)"]
["Battery Racks (LFP-based, supplied by CATL)"]
["Energy Management Systems (EMS)"]
["Network Integration Equipment (NIE), including:"]
["Auxiliary and Inverter Transformers"]
["Ring Main Units (RMU)"]
["Indoor Switchgear"]
[]
["A4. Provision Review — Compliance & Closure Planning"]
[]
["A review of the provision, specifically to ascertain compliance with current environmental legislation, accounting IFRS treatments and closure planning of the BESS plants."]
[]
["A5. Provision Completeness Review"]
[]
["Review the completeness of the provision with respect to the items detailed above (Ensure all decommissioning and rehabilitation activities and costs related to the BESS plants have been accurately updated and complete)."]
[]
["A6. Closure Cost & Cash Flow Assessment"]
[]
["An assessment and review of the closure cost assumptions and cash flows as applied in determining the present value gross liability at the BESS plant end of life is required."]
[]
["A7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
[]
["Initial and subsequent cost estimations based on BESS plant commissioning dates (i.e. going back to prior financial years based on date the plant was brought into commercial operation)."]
[]
["A8. Decommissioning Plan Development"]
[]
["Development of BESS plant decommissioning plan that is adequately and frequently reviewed and updated."]
[]
["A9. Accounting Support (IFRS)"]
[]
["Assistance, review and support of the accounting implications related to BESS plant decommissioning activities, including opinion as per IFRS requirements."]
[]
["A10. Useful Life Review"]
[]
["Review and assessment of the BESS plant useful life assumption used for each site."]
[]
["A11. Audit Engagement Participation"]
[]
["To engage and participate in internal and external audit engagements until audit finality is reached for BESS decommissioning deliverables and to have availability of the technical expert teams (in person when required and via MS Teams – number of meetings not limited)."]
[]
["A12. Quantity Surveying"]
[]
["The above scope of work includes quantity surveying at each station. This should be used to estimate quantities for demolition, rehabilitation, and scrap."]

{"sheet":"Original Scope ","index":1,"n_rows":94,"n_cols":5,"rows_kept":94,"hidden":true}
["1.     BESS Plant:"]
[]
["·        Review the adequacy of environmental assumptions e.g., Disposal of materials etc."]
["·        Review the costing assumptions e.g., quantities, rates, benchmarks, best practices used in respect of decommissioning/rehabilitation activities for Battery Energy Storage Systems e.g. demolition, removal/ dissemble, rigging and lifting, transportation, disposal, recycling, rehabilitation, contingencies and scrap value calculations etc. (not limited to this list of activities). "]
[]
["This includes all BESS plant components for example (not limited to this list):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        A review of the provision, specifically to ascertain compliance with current environmental legislation, accounting IFRS treatments and closure planning of the BESS plants. "]
["·        Review the completeness of the provision with respect to the items detailed above (Ensure all decommissioning and rehabilitation activities and costs related to the BESS plants have been accurately updated and complete)."]
["·        An assessment and review of the closure cost assumptions and cash flows as applied in determining the present value gross liability at the BESS plant end of life is required. "]
["·        Initial and subsequent cost estimations based on BESS plant commissioning dates (i.e. going back to prior financial years based on date the plant was brought into commercial operation)."]
["·        Development of BESS plant decommissioning plan that is adequately and frequently reviewed and updated. "]
["·        Assistance, review and support of the accounting implications related to BESS plant decommissioning activities, including opinion as per IFRS requirements. "]
["·        Review and assessment of the BESS plant useful life assumption used for each site. "]
["·        To engage and participate in internal and external audit engagements until audit finality is reached for BESS decommissioning deliverables and to have availability of the technical expert teams (in person when required and via MS teams – number of meetings not limited)."]
["The above scope of work includes quantity surveying at each station. This should be used to estimate quantities for demolition, rehabilitation, and scrap."]
[]
["2.     Electric Vehicles, Microgrid Containers, and Solar PV Rooftops"]
["Review the adequacy of environmental assumptions e.g., disposal, recycling, and rehabilitation of materials and components across EVs, Microgrid Containers, and Solar PV Rooftops."]
["Review the costing assumptions e.g., quantities, rates, benchmarks, best practices used in respect of decommissioning/rehabilitation activities for EVs, Microgrid Containers, and Solar PV Rooftops e.g., dismantling, removal/disassembly, rigging and lifting, transportation, disposal, recycling, rehabilitation, contingencies and scrap value calculations etc. (not limited to this list of activities)."]
["This includes all relevant components for example (not limited to this list):"]
["Electric Vehicles:"]
["Battery Packs (e.g., LFP, NMC)"]
["Electric Drive Units (EDUs)"]
["Power Electronics (Inverters, Converters)"]
["Vehicle Control Units"]
["Charging Interfaces"]
["Microgrid Containers:"]
["Container Structures"]
["Switchgear and Protection Equipment"]
["Control Systems"]
["Transformers and Power Distribution Units"]
["HVAC and Fire Suppression Systems"]
["Solar PV Rooftops:"]
["PV Modules (e.g., monocrystalline, polycrystalline)"]
["Inverters and Power Optimizers"]
["Mounting Structures"]
["Cabling and Junction Boxes"]
["Monitoring and Control Systems"]
["A review of the provision, specifically to ascertain compliance with current environmental legislation, accounting IFRS treatments and closure planning of EVs, Microgrid Containers, and Solar PV Rooftops."]
["Review the completeness of the provision with respect to the items detailed above (Ensure all decommissioning and rehabilitation activities and costs related to EVs, Microgrid Containers, and Solar PV Rooftops have been accurately updated and complete)."]
["An assessment and review of the closure cost assumptions and cash flows as applied in determining the present value gross liability at the end of life of EVs, Microgrid Containers, and Solar PV Rooftops is required."]
["Initial and subsequent cost estimations based on commissioning dates of EVs, Microgrid Containers, and Solar PV Rooftops (i.e., going back to prior financial years based on date the assets were brought into commercial operation)."]
["Development of decommissioning plans for EVs, Microgrid Containers, and Solar PV Rooftops that are adequately and frequently reviewed and updated."]
["Assistance, review and support of the accounting implications related to decommissioning activities for EVs, Microgrid Containers, and Solar PV Rooftops, including opinion as per IFRS requirements."]
["Review and assessment of the useful life assumptions used for each EV fleet, Microgrid Container site, and Solar PV Rooftop installation."]
["To engage and participate in internal and external audit engagements until audit finality is reached for EVs, Microgrid Containers, and Solar PV Rooftops decommissioning deliverables and to have availability of the technical expert teams (in person when required and via MS Teams – number of meetings not limited)."]
["The above scope of work includes quantity surveying at each relevant site or asset group. This should be used to estimate quantities for demolition, rehabilitation, and scrap."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value, reuse potential, and integration into closure cost models."]
[]
["Deliverable: "]
["·        Reports and support to be provided for major reporting periods, September and March (to be received timeously before the relevant reporting timelines – Disclosures required for March period only)."]
[]
[]
["The following BESS plants will be assessed over the 5-year period:"]
[]
["Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
["Hex","Hex","Hex","Hex","Hex"]
["Pongola","Pongola","Pongola","Pongola","Pongola"]
["Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
["N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
["N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
["N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
["N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
["N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
["N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["*Subject to change and based on available information to date"]
[]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"Detailed scope ","index":2,"n_rows":146,"n_cols":6,"rows_kept":146,"hidden":true,"merged":[[2,0,2,1],[108,0,119,0]]}
["Services Required: ","BESS AND OTHER ENVIRONMENTAL PROVISIONS/OBLIGATIONS CONSULTING SERVICES (END OF LIFE ACTIVITIES – DECOMMISSIONING AND REHABILITATION PROVISIONS)."]
["Division: ","DISTRIBUTION DIVISION"]
["Scope Detail"]
[]
["Phase 1: Planning & Mobilization"]
[]
["1. Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work."]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders."]
[]
["2. Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
["1) Battery Energy Storage System (BESS)"]
["2) Electric Vehicle Components"]
["3) Microgrid Containers"]
["4) Solar PV Rooftops"]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["3. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
["(1) All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["(2) All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)"]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies."]
[]
["4. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition"]
["Removal/disassembly"]
["Rigging and lifting"]
["Transportation"]
["Disposal"]
["Recycling"]
["Rehabilitation"]
["Contingencies"]
["Scrap value calculations"]
[]
["5. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["6. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[]
["7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[]
["8. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[]
["9. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[]
["10. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\n- Augmentation vs Replacement (IFRS Treatment): Augmentation adds new battery racks to restore capacity and does not replace or derecognize existing racks. Consultants must confirm the correct IFRS treatment, including recognition and componentisation of augmentation assets. Advise on how augmentation affects the decommissioning asset, provision, and subsequent measurement under IFRIC 1. Confirmation that Augmentation does not trigger interim disposal.\n- Single vs multiple Decommissioning Events: All battery racks (original + augmented) are removed only once at the end of the 20‑year life. Consultants must advise on how to model timing, cost build‑up and present‑value liability for this single event. Advise on IFRS disclosure, unwinding and recognition of changes in expected cost or timing.\n- Depreciation Policy for Decommissioning Asset: Depreciation of the decommissioning asset must align with the 20‑year plant lifespan. Augmentation restores capacity and does not extend functionality or require a new depreciation basis. Consultants must provide IFRS guidance and draft policy wording for audit and disclosure.\n- Provide advice and support on the componentisation of assets in accordance with IFRS requirements, including assessment of whether the asset classes and component groupings in the Fixed Asset Register (FAR) are appropriately aligned to IFRS standards. \n- Annual Battery Degradation & Impairment Screening: Consultants must support annual testing of battery condition and state‑of‑health (SOH). Where material degradation exists, quantify and advise if impairment is required under IAS36. Provide guidance on updating useful life, residual value and provision estimates based on results."]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[]
[]
[]
["11. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[]
["12. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["13. Quantity Surveying"]
["Conduct quantity surveying at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must perform an asset verification exercise for Battery Energy Storage System (BESS) battery components to assess their physical condition, performance levels, and any degradation since installation. This must include independent technical testing, capacity and state‑of‑health (SOH) measurements, comparison to manufacturer specifications, and assessment against original commissioning data. Where degradation is identified, the consultants must quantify the extent of deterioration and provide recommendations on the impairment of the affected portion of the asset in accordance with IFRS (including IAS 36 and IAS 16 componentisation requirements). The assessment must also determine the impact of degradation on remaining useful life, residual value, and future decommissioning cost estimates  (i.e. impact on the decom provisions and assets)"]
[]
["14. Scenario and stress testing"]
["The consulting experts must perform a comprehensive scenario analysis to assess the sensitivity of decommissioning and rehabilitation cost estimates under varying conditions, including a base‑case scenario reflecting the most likely assumptions, a stressed‑cost scenario incorporating adverse cost, operational, and regulatory factors, and an accelerated‑closure scenario reflecting earlier‑than‑planned decommissioning requirements. For each scenario, experts must provide clearly articulated assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on the financial implications and key risk drivers, to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["15. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):","Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,"Hex","Hex","Hex","Hex","Hex"]
[null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Supporting E-Band Manager"]
["Name and Surname: Jayalakshmi Govender"]
["Designation: Senior Manager Central East Cluster (KZN and FS FBC)"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

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[null,"IFRS Price Lists"]
[null,"Summary Sheet","Year 1","Year 2","Year 3","Year 4","Year 5","Total"]
[null,"Meetings"]
[null,"Project Kick-off & Mobilization",{"$nulls":5},{"$f":"SUM(C4:G4)","v":0}]
[null,"Audit Engagement Participation",{"$nulls":5},{"$f":"SUM(C5:G5)","v":0}]
[null,"Sub Total",{"$f":"SUM(C4:C5)","v":0},{"$f":"SUM(D4:D5)","v":0},0,0,0,0]
[null,"Projects"]
[null,"Battery Energy Storage System (BESS)",{"$nulls":5},{"$f":"SUM(C8:G8)","v":0}]
[null,"Electric Vehicle Components",{"$nulls":5},0]
[null,"Microgrid Containers",{"$nulls":5},0]
[null,"Solar PV Rooftops",{"$nulls":5},0]
[null,"Sub Total",{"$f":"SUM(C8:C11)","v":0},{"$f":"SUM(D8:D11)","v":0},0,0,0,0]
[]
[null,"TOTAL",{"$f":"C6+C12","v":0},{"$f":"D6+D12","v":0},0,0,0,0]

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["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,null,null,{"$f":"B8*C8*D8","v":0},null,{"$f":"D8*1.08","v":0},{"$f":"G8*C8*B8","v":0},null,{"$f":"G8*1.08","v":0},{"$f":"J8*C8*B8","v":0},null,{"$f":"J8*1.08","v":0},{"$f":"M8*C8*B8","v":0},null,{"$f":"M8*1.08","v":0},{"$f":"P8*C8*B8","v":0},{"$f":"Q8+N8+K8+H8+E8","v":0}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,null,null,{"$f":"B9*C9*D9","v":0},null,{"$f":"D9*1.08","v":0},{"$f":"G9*C9*B9","v":0},null,{"$f":"G9*1.08","v":0},{"$f":"J9*C9*B9","v":0},null,{"$f":"J9*1.08","v":0},{"$f":"M9*C9*B9","v":0},null,{"$f":"M9*1.08","v":0},{"$f":"P9*C9*B9","v":0},0]
[]
[]
["2.10 Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,{"$f":"G13*1.08","v":0},{"$f":"J13*C13*B13","v":0},null,{"$f":"J13*1.08","v":0},{"$f":"M13*C13*B13","v":0},null,{"$f":"M13*1.08","v":0},{"$f":"P13*C13*B13","v":0},{"$f":"Q13+N13+K13+H13+E13","v":0}]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
[{"$nulls":4},{"$f":"SUM(E8:E15)","v":0},null,null,{"$f":"SUM(H8:H15)","v":0},null,null,{"$f":"SUM(K8:K15)","v":0},null,null,{"$f":"SUM(N8:N15)","v":0},null,null,{"$f":"SUM(Q8:Q15)","v":0},{"$f":"Q16+N16+K16+H16+E16","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"IFRS Price List 03.02.26 All","index":5,"n_rows":201,"n_cols":18,"rows_kept":201,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,null,null,{"$f":"B8*C8*D8","v":0},null,{"$f":"D8*1.08","v":0},{"$f":"G8*C8*B8","v":0},null,{"$f":"G8*1.08","v":0},{"$f":"J8*C8*B8","v":0},null,{"$f":"J8*1.08","v":0},{"$f":"M8*C8*B8","v":0},null,{"$f":"M8*1.08","v":0},{"$f":"P8*C8*B8","v":0},{"$f":"Q8+N8+K8+H8+E8","v":0}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,null,null,{"$f":"B9*C9*D9","v":0},null,{"$f":"D9*1.08","v":0},{"$f":"G9*C9*B9","v":0},null,{"$f":"G9*1.08","v":0},{"$f":"J9*C9*B9","v":0},null,{"$f":"J9*1.08","v":0},{"$f":"M9*C9*B9","v":0},null,{"$f":"M9*1.08","v":0},{"$f":"P9*C9*B9","v":0},0]
[]
["1.2 Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B14*C14*D14","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["2.1 Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B24*C24*D24","v":0},null,{"$f":"D24*1.08","v":0},{"$f":"G24*C24*B24","v":0},null,{"$f":"G24*1.08","v":0},{"$f":"J24*C24*B24","v":0},null,{"$f":"J24*1.08","v":0},{"$f":"M24*C24*B24","v":0},null,{"$f":"M24*1.08","v":0},{"$f":"P24*C24*B24","v":0},{"$f":"Q24+N24+K24+H24+E24","v":0}]
[". Electric Vehicle Components",1,null,null,{"$f":"B25*C25*D25","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["2.1.1.  All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["2.1.2 All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",{"$nulls":16},0]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B42*C42*D42","v":0},null,{"$f":"D42*1.08","v":0},{"$f":"G42*C42*B42","v":0},null,{"$f":"G42*1.08","v":0},{"$f":"J42*C42*B42","v":0},null,{"$f":"J42*1.08","v":0},{"$f":"M42*C42*B42","v":0},null,{"$f":"M42*1.08","v":0},{"$f":"P42*C42*B42","v":0},{"$f":"Q42+N42+K42+H42+E42","v":0}]
[". Electric Vehicle Components",1,null,null,{"$f":"B43*C43*D43","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["2.2. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B50*C50*D50","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B51*C51*D51","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["2.3. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B59*C59*D59","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B60*C60*D60","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["2.4. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B77*C77*D77","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B78*C78*D78","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.5. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B84*C84*D84","v":0},null,{"$f":"D84*1.08","v":0},{"$f":"G84*C84*B84","v":0},null,{"$f":"G84*1.08","v":0},{"$f":"J84*C84*B84","v":0},null,{"$f":"J84*1.08","v":0},{"$f":"M84*C84*B84","v":0},null,{"$f":"M84*1.08","v":0},{"$f":"P84*C84*B84","v":0},{"$f":"Q84+N84+K84+H84+E84","v":0}]
[". Electric Vehicle Components",1,null,null,{"$f":"B85*C85*D85","v":0},null,0,{"$f":"G85*C85*B85","v":0},null,0,{"$f":"J85*C85*B85","v":0},null,0,{"$f":"M85*C85*B85","v":0},null,0,{"$f":"P85*C85*B85","v":0},0]
[". Microgrid Containers",1,null,null,{"$f":"B86*C86*D86","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.6. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B92*C92*D92","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B93*C93*D93","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.7. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B102*C102*D102","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B103*C103*D103","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.8. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B110*C110*D110","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B111*C111*D111","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.9. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B118*C118*D118","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B119*C119*D119","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.10. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,null,null,{"$f":"B124*C124*D124","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["2.11. Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B129*C129*D129","v":0},null,{"$f":"D129*1.08","v":0},{"$f":"G129*C129*B129","v":0},null,{"$f":"G129*1.08","v":0},{"$f":"J129*C129*B129","v":0},null,{"$f":"J129*1.08","v":0},{"$f":"M129*C129*B129","v":0},null,{"$f":"M129*1.08","v":0},{"$f":"P129*C129*B129","v":0},{"$f":"Q129+N129+K129+H129+E129","v":0}]
[". Electric Vehicle Components",1,null,null,{"$f":"B130*C130*D130","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["2.12. Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[".Battery Energy Storage System (BESS)",1,null,null,{"$f":"B139*C139*D139","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.13. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B145*C145*D145","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Electric Vehicle Components",1,null,null,{"$f":"B146*C146*D146","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Microgrid Containers",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[". Solar PV Rooftops",1,null,null,0,null,0,0,null,0,0,null,0,0,null,0,0,0]
[{"$nulls":4},{"$f":"SUM(E8:E148)","v":0},null,null,{"$f":"SUM(H8:H148)","v":0},null,null,{"$f":"SUM(K8:K148)","v":0},null,null,{"$f":"SUM(N8:N148)","v":0},null,null,{"$f":"SUM(Q8:Q148)","v":0},{"$f":"Q149+N149+K149+H149+E149","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"BESS.","index":6,"n_rows":162,"n_cols":18,"rows_kept":162,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work."]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders."]
[]
["1.2 Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,{"$f":"G13*1.08","v":0},{"$f":"J13*C13*B13","v":0},null,{"$f":"J13*1.08","v":0},{"$f":"M13*C13*B13","v":0},null,{"$f":"M13*1.08","v":0},{"$f":"P13*C13*B13","v":0},{"$f":"Q13+N13+K13+H13+E13","v":0}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["2.1 Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B21*C21*D21","v":0},null,{"$f":"D21*1.08","v":0},{"$f":"G21*C21*B21","v":0},null,{"$f":"G21*1.08","v":0},{"$f":"J21*C21*B21","v":0},null,{"$f":"J21*1.08","v":0},{"$f":"M21*C21*B21","v":0},null,{"$f":"M21*1.08","v":0},{"$f":"P21*C21*B21","v":0},{"$f":"Q21+N21+K21+H21+E21","v":0}]
["2.1.1 All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["2.1.2 All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",{"$nulls":16},0]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B36*C36*D36","v":0},null,{"$f":"D36*1.08","v":0},{"$f":"G36*C36*B36","v":0},null,{"$f":"G36*1.08","v":0},{"$f":"J36*C36*B36","v":0},null,{"$f":"J36*1.08","v":0},{"$f":"M36*C36*B36","v":0},null,{"$f":"M36*1.08","v":0},{"$f":"P36*C36*B36","v":0},{"$f":"Q36+N36+K36+H36+E36","v":0}]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["2.2 Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B41*C41*D41","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["2.3 Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B47*C47*D47","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["2.4 Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B62*C62*D62","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.5 Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B66*C66*D66","v":0},null,{"$f":"D66*1.08","v":0},{"$f":"G66*C66*B66","v":0},null,{"$f":"G66*1.08","v":0},{"$f":"J66*C66*B66","v":0},null,{"$f":"J66*1.08","v":0},{"$f":"M66*C66*B66","v":0},null,{"$f":"M66*1.08","v":0},{"$f":"P66*C66*B66","v":0},{"$f":"Q66+N66+K66+H66+E66","v":0}]
[]
["2.6 Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B71*C71*D71","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.7 Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B78*C78*D78","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.8 Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B83*C83*D83","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.9 Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B88*C88*D88","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.10 Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["2.11 Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B96*C96*D96","v":0},null,{"$f":"D96*1.08","v":0},{"$f":"G96*C96*B96","v":0},null,{"$f":"G96*1.08","v":0},{"$f":"J96*C96*B96","v":0},null,{"$f":"J96*1.08","v":0},{"$f":"M96*C96*B96","v":0},null,{"$f":"M96*1.08","v":0},{"$f":"P96*C96*B96","v":0},{"$f":"Q96+N96+K96+H96+E96","v":0}]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["2.12 Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B103*C103*D103","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.13 Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[". Battery Energy Storage System (BESS)",1,null,null,{"$f":"B109*C109*D109","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[{"$nulls":4},{"$f":"SUM(E8:E109)","v":0},null,null,{"$f":"SUM(H8:H109)","v":0},null,null,{"$f":"SUM(K8:K109)","v":0},null,null,{"$f":"SUM(N8:N109)","v":0},null,null,{"$f":"SUM(Q8:Q109)","v":0},{"$f":"Q110+N110+K110+H110+E110","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"BESS","index":7,"n_rows":149,"n_cols":18,"rows_kept":149,"hidden":true,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"BESS AND OTHER ENVIRONMENTAL PROVISIONS/OBLIGATIONS CONSULTING SERVICES (END OF LIFE ACTIVITIES – DECOMMISSIONING AND REHABILITATION PROVISIONS)."]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1. Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,4,{"v":1961,"d":"R1,961"},{"$f":"B8*C8*D8","v":{"v":47064,"d":"R47,064"}},null,{"$f":"D8*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G8*C8*B8","v":{"v":50829.12,"d":"R50,829"}},null,{"$f":"G8*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J8*C8*B8","v":{"v":54895.44960000001,"d":"R54,895.45"}},null,{"$f":"J8*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M8*C8*B8","v":{"v":59287.08556800001,"d":"R59,287.09"}},null,{"$f":"M8*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P8*C8*B8","v":{"v":64030.05241344001,"d":"R64,030.05"}},{"$f":"Q8+N8+K8+H8+E8","v":{"v":276105.70758144005,"d":"R276,106"}}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,2,{"v":1961,"d":"R1,961"},{"$f":"B9*C9*D9","v":{"v":23532,"d":"R23,532"}},null,{"$f":"D9*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G9*C9*B9","v":{"v":25414.56,"d":"R25,415"}},null,{"$f":"G9*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J9*C9*B9","v":{"v":27447.724800000004,"d":"R27,447.72"}},null,{"$f":"J9*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M9*C9*B9","v":{"v":29643.542784000005,"d":"R29,643.54"}},null,{"$f":"M9*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P9*C9*B9","v":{"v":32015.026206720006,"d":"R32,015.03"}},{"v":138052.85379072002,"d":"R138,053"}]
[]
["2. Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
["1) Battery Energy Storage System (BESS)",1,3,{"v":1961,"d":"R1,961"},{"$f":"B13*C13*D13","v":{"v":5883,"d":"R5,883"}},null,{"$f":"D13*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G13*C13*B13","v":{"v":6353.64,"d":"R6,354"}},null,{"$f":"G13*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":6861.931200000001,"d":"R6,861.93"},null,{"$f":"J13*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":7410.885696000001,"d":"R7,410.89"},null,{"$f":"M13*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":8003.756551680001,"d":"R8,003.76"},{"v":34513.213447680006,"d":"R34,513"}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["3. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
["(1) All BESS sites and components (including but not limited to):",1,3,{"v":1961,"d":"R1,961"},{"$f":"B21*C21*D21","v":{"v":5883,"d":"R5,883"}}]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["(2) All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",1,3,{"v":1961,"d":"R1,961"},{"$f":"B33*C33*D33","v":{"v":5883,"d":"R5,883"}}]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["4. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
["1) Battery Energy Storage System (BESS)",1,40,{"v":1961,"d":"R1,961"},{"$f":"B39*C39*D39","v":{"v":78440,"d":"R78,440"}},null,{"$f":"D39*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":84715.20000000001,"d":"R84,715"},null,{"$f":"G39*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":91492.41600000001,"d":"R91,492.42"},null,{"$f":"J39*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":98811.80928000002,"d":"R98,811.81"},null,{"$f":"M39*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":106716.75402240001,"d":"R106,716.75"},{"v":460176.17930240004,"d":"R460,176"}]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["5. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
["1) Battery Energy Storage System (BESS)",1,40,{"v":1961,"d":"R1,961"},{"$f":"B45*C45*D45","v":{"v":78440,"d":"R78,440"}},null,{"$f":"D45*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":84715.20000000001,"d":"R84,715"},null,{"$f":"G45*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":91492.41600000001,"d":"R91,492.42"},null,{"$f":"J45*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":98811.80928000002,"d":"R98,811.81"},null,{"$f":"M45*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":106716.75402240001,"d":"R106,716.75"},{"v":460176.17930240004,"d":"R460,176"}]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["6. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
["1) Battery Energy Storage System (BESS)",1,10,{"v":1961,"d":"R1,961"},{"$f":"B60*C60*D60","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D60*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":21178.800000000003,"d":"R21,179"},null,{"$f":"G60*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":22873.104000000003,"d":"R22,873.10"},null,{"$f":"J60*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":24702.952320000004,"d":"R24,702.95"},null,{"$f":"M60*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
["1) Battery Energy Storage System (BESS)",1,10,{"v":1961,"d":"R1,961"},{"$f":"B64*C64*D64","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D64*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G64*C64*B64","v":{"v":21178.800000000003,"d":"R21,179"}},null,{"$f":"G64*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J64*C64*B64","v":{"v":22873.104000000003,"d":"R22,873.10"}},null,{"$f":"J64*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M64*C64*B64","v":{"v":24702.952320000004,"d":"R24,702.95"}},null,{"$f":"M64*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P64*C64*B64","v":{"v":26679.188505600003,"d":"R26,679.19"}},{"$f":"Q64+N64+K64+H64+E64","v":{"v":115044.04482560001,"d":"R115,044"}}]
[]
["8. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
["1) Battery Energy Storage System (BESS)",1,10,{"v":1961,"d":"R1,961"},{"$f":"B69*C69*D69","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D69*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":21178.800000000003,"d":"R21,179"},null,{"$f":"G69*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":22873.104000000003,"d":"R22,873.10"},null,{"$f":"J69*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":24702.952320000004,"d":"R24,702.95"},null,{"$f":"M69*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["9. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
["1) Battery Energy Storage System (BESS)",1,20,{"v":1961,"d":"R1,961"},{"$f":"B76*C76*D76","v":{"v":39220,"d":"R39,220"}},null,{"$f":"D76*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":42357.600000000006,"d":"R42,358"},null,{"$f":"G76*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":45746.208000000006,"d":"R45,746.21"},null,{"$f":"J76*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":49405.90464000001,"d":"R49,405.90"},null,{"$f":"M76*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
[]
["10. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
["1) Battery Energy Storage System (BESS)",1,20,{"v":1961,"d":"R1,961"},{"$f":"B81*C81*D81","v":{"v":39220,"d":"R39,220"}},null,{"$f":"D81*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":42357.600000000006,"d":"R42,358"},null,{"$f":"G81*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":45746.208000000006,"d":"R45,746.21"},null,{"$f":"J81*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":49405.90464000001,"d":"R49,405.90"},null,{"$f":"M81*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
[]
["11. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
["1) Battery Energy Storage System (BESS)",1,20,{"v":1961,"d":"R1,961"},{"$f":"B86*C86*D86","v":{"v":39220,"d":"R39,220"}},null,{"$f":"D86*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":42357.600000000006,"d":"R42,358"},null,{"$f":"G86*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":45746.208000000006,"d":"R45,746.21"},null,{"$f":"J86*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":49405.90464000001,"d":"R49,405.90"},null,{"$f":"M86*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
[]
["12. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,10,{"v":1961,"d":"R1,961"},{"$f":"B89*C89*D89","v":{"v":58830,"d":"R58,830"}},null,{"$f":"D89*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":63536.40000000001,"d":"R63,536"},null,{"$f":"G89*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":68619.312,"d":"R68,619.31"},null,{"$f":"J89*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":74108.85696,"d":"R74,108.86"},null,{"$f":"M89*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":80037.56551680001,"d":"R80,037.57"},{"v":345132.13447680004,"d":"R345,132"}]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["13. Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["14. Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
["1) Battery Energy Storage System (BESS)",1,20,{"v":1961,"d":"R1,961"},{"$f":"B100*C100*D100","v":{"v":39220,"d":"R39,220"}},null,{"$f":"D100*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":42357.600000000006,"d":"R42,358"},null,{"$f":"G100*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":45746.208000000006,"d":"R45,746.21"},null,{"$f":"J100*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":49405.90464000001,"d":"R49,405.90"},null,{"$f":"M100*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
[]
["15. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
["1) Battery Energy Storage System (BESS)",1,20,{"v":1961,"d":"R1,961"},{"$f":"B106*C106*D106","v":{"v":39220,"d":"R39,220"}},null,{"$f":"D106*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":42357.600000000006,"d":"R42,358"},null,{"$f":"G106*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":45746.208000000006,"d":"R45,746.21"},null,{"$f":"J106*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":49405.90464000001,"d":"R49,405.90"},null,{"$f":"M106*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
[{"$nulls":4},{"$f":"SUM(E8:E106)","v":{"v":558885,"d":"R558,885"}},null,null,{"$f":"SUM(H8:H106)","v":{"v":590888.5199999999,"d":"R590,889"}},null,null,{"$f":"SUM(K8:K106)","v":{"v":638159.6015999999,"d":"R638,160"}},null,null,{"$f":"SUM(N8:N106)","v":{"v":689212.369728,"d":"R689,212"}},null,null,{"$f":"SUM(Q8:Q106)","v":{"v":744349.35930624,"d":"R744,349"}},{"$f":"Q107+N107+K107+H107+E107","v":{"v":3221494.8506342396,"d":"R3,221,495"}}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Supporting E-Band Manager"]
["Name and Surname: Jayalakshmi Govender"]
["Designation: Senior Manager Central East Cluster (KZN and FS FBC)"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"Electric Vehicles.","index":8,"n_rows":161,"n_cols":18,"rows_kept":161,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work."]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders."]
[]
["1.2 Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
[". Electric Vehicle Components",1,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,{"$f":"G13*1.08","v":0},{"$f":"J13*C13*B13","v":0},null,{"$f":"J13*1.08","v":0},{"$f":"M13*C13*B13","v":0},null,{"$f":"M13*1.08","v":0},{"$f":"P13*C13*B13","v":0},{"$f":"Q13+N13+K13+H13+E13","v":0}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["2.1 Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
[". Electric Vehicle Components",1,null,null,{"$f":"B21*C21*D21","v":0},null,{"$f":"D21*1.08","v":0},{"$f":"G21*C21*B21","v":0},null,{"$f":"G21*1.08","v":0},{"$f":"J21*C21*B21","v":0},null,{"$f":"J21*1.08","v":0},{"$f":"M21*C21*B21","v":0},null,{"$f":"M21*1.08","v":0},{"$f":"P21*C21*B21","v":0},{"$f":"Q21+N21+K21+H21+E21","v":0}]
["2.1.1 All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["2.1.2 All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",{"$nulls":16},0]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
[". Electric Vehicle Components",1,null,null,{"$f":"B36*C36*D36","v":0},null,{"$f":"D36*1.08","v":0},{"$f":"G36*C36*B36","v":0},null,{"$f":"G36*1.08","v":0},{"$f":"J36*C36*B36","v":0},null,{"$f":"J36*1.08","v":0},{"$f":"M36*C36*B36","v":0},null,{"$f":"M36*1.08","v":0},{"$f":"P36*C36*B36","v":0},{"$f":"Q36+N36+K36+H36+E36","v":0}]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["2.2 Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
[". Electric Vehicle Components",1,null,null,{"$f":"B41*C41*D41","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["2.3 Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
[". Electric Vehicle Components",1,null,null,{"$f":"B47*C47*D47","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["2.4 Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[". Electric Vehicle Components",1,null,null,{"$f":"B62*C62*D62","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.5 Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[". Electric Vehicle Components",1,null,null,{"$f":"B66*C66*D66","v":0},null,{"$f":"D66*1.08","v":0},{"$f":"G66*C66*B66","v":0},null,{"$f":"G66*1.08","v":0},{"$f":"J66*C66*B66","v":0},null,{"$f":"J66*1.08","v":0},{"$f":"M66*C66*B66","v":0},null,{"$f":"M66*1.08","v":0},{"$f":"P66*C66*B66","v":0},{"$f":"Q66+N66+K66+H66+E66","v":0}]
[]
["2.6 Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[". Electric Vehicle Components",1,null,null,{"$f":"B71*C71*D71","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.7 Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[". Electric Vehicle Components",1,null,null,{"$f":"B78*C78*D78","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.8 Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[". Electric Vehicle Components",1,null,null,{"$f":"B83*C83*D83","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.9 Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[". Electric Vehicle Components",1,null,null,{"$f":"B88*C88*D88","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.10 Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",{"$nulls":3},{"$f":"B91*C91*D91","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["2.11 Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
[". Electric Vehicle Components",1,null,null,{"$f":"B96*C96*D96","v":0},null,{"$f":"D96*1.08","v":0},{"$f":"G96*C96*B96","v":0},null,{"$f":"G96*1.08","v":0},{"$f":"J96*C96*B96","v":0},null,{"$f":"J96*1.08","v":0},{"$f":"M96*C96*B96","v":0},null,{"$f":"M96*1.08","v":0},{"$f":"P96*C96*B96","v":0},{"$f":"Q96+N96+K96+H96+E96","v":0}]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["2.12 Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["2.13 Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[". Electric Vehicle Components",1,null,null,{"$f":"B108*C108*D108","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[{"$nulls":4},{"$f":"SUM(E8:E108)","v":0},null,null,{"$f":"SUM(H8:H108)","v":0},null,null,{"$f":"SUM(K8:K108)","v":0},null,null,{"$f":"SUM(N8:N108)","v":0},null,null,{"$f":"SUM(Q8:Q108)","v":0},{"$f":"Q109+N109+K109+H109+E109","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":" Electric Vehicles","index":9,"n_rows":148,"n_cols":18,"rows_kept":148,"hidden":true,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"BESS AND OTHER ENVIRONMENTAL PROVISIONS/OBLIGATIONS CONSULTING SERVICES (END OF LIFE ACTIVITIES – DECOMMISSIONING AND REHABILITATION PROVISIONS)."]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1. Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,4,{"v":1961,"d":"R1,961"},{"$f":"B8*C8*D8","v":{"v":47064,"d":"R47,064"}},null,{"$f":"D8*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G8*C8*B8","v":{"v":50829.12,"d":"R50,829"}},null,{"$f":"G8*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J8*C8*B8","v":{"v":54895.44960000001,"d":"R54,895.45"}},null,{"$f":"J8*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M8*C8*B8","v":{"v":59287.08556800001,"d":"R59,287.09"}},null,{"$f":"M8*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P8*C8*B8","v":{"v":64030.05241344001,"d":"R64,030.05"}},{"$f":"Q8+N8+K8+H8+E8","v":{"v":276105.70758144005,"d":"R276,106"}}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,2,{"v":1961,"d":"R1,961"},{"$f":"B9*C9*D9","v":{"v":23532,"d":"R23,532"}},null,{"$f":"D9*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G9*C9*B9","v":{"v":25414.56,"d":"R25,415"}},null,{"$f":"G9*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J9*C9*B9","v":{"v":27447.724800000004,"d":"R27,447.72"}},null,{"$f":"J9*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M9*C9*B9","v":{"v":29643.542784000005,"d":"R29,643.54"}},null,{"$f":"M9*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P9*C9*B9","v":{"v":32015.026206720006,"d":"R32,015.03"}},{"v":138052.85379072002,"d":"R138,053"}]
[{"$nulls":6},0,null,null,0,null,null,0,null,null,0]
["2. Regulatory & Accounting Framework Review",{"$nulls":5},0,null,null,0,null,null,0,null,null,0]
["Review applicable environmental legislation and IFRS standards for the following asset categories:",{"$nulls":5},0,null,null,0,null,null,0,null,null,0]
["1) Electric Vehicle Components",1,3,{"v":1961,"d":"R1,961"},{"$f":"B13*C13*D13","v":{"v":5883,"d":"R5,883"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G13*C13*B13","v":{"v":6353.64,"d":"R6,354"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":6861.931200000001,"d":"R6,861.93"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":7410.885696000001,"d":"R7,410.89"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":8003.756551680001,"d":"R8,003.76"},{"v":34513.213447680006,"d":"R34,513"}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["3. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
["(1) All BESS sites and components (including but not limited to):",1,3,{"v":1961,"d":"R1,961"},{"$f":"B21*C21*D21","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["(2) All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",1,3,{"v":1961,"d":"R1,961"},{"$f":"B33*C33*D33","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["4. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
["1) Electric Vehicle Components",1,40,{"v":1961,"d":"R1,961"},{"$f":"B39*C39*D39","v":{"v":78440,"d":"R78,440"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":84715.20000000001,"d":"R84,715"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":91492.41600000001,"d":"R91,492.42"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":98811.80928000002,"d":"R98,811.81"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":106716.75402240001,"d":"R106,716.75"},{"v":460176.17930240004,"d":"R460,176"}]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["5. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
["1) Electric Vehicle Components",1,20,{"v":1961,"d":"R1,961"},{"$f":"B45*C45*D45","v":{"v":39220,"d":"R39,220"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":42357.600000000006,"d":"R42,358"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":45746.208000000006,"d":"R45,746.21"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":49405.90464000001,"d":"R49,405.90"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["6. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
["1) Electric Vehicle Components",1,5,{"v":1961,"d":"R1,961"},{"$f":"B60*C60*D60","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"v":57522.022412800005,"d":"R57,522"}]
[]
["7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
["1) Electric Vehicle Components",1,5,{"v":1961,"d":"R1,961"},{"$f":"B64*C64*D64","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G64*C64*B64","v":{"v":10589.400000000001,"d":"R10,589"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"$f":"J64*C64*B64","v":{"v":11436.552000000001,"d":"R11,436.55"}},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"$f":"M64*C64*B64","v":{"v":12351.476160000002,"d":"R12,351.48"}},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"$f":"P64*C64*B64","v":{"v":13339.594252800001,"d":"R13,339.59"}},{"$f":"Q64+N64+K64+H64+E64","v":{"v":57522.022412800005,"d":"R57,522"}}]
[]
["8. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
["1) Electric Vehicle Components",1,5,{"v":1961,"d":"R1,961"},{"$f":"B69*C69*D69","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"v":57522.022412800005,"d":"R57,522"}]
[]
["9. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
["1) Electric Vehicle Components",1,10,{"v":1961,"d":"R1,961"},{"$f":"B76*C76*D76","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D76*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":21178.800000000003,"d":"R21,179"},null,{"$f":"G76*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":22873.104000000003,"d":"R22,873.10"},null,{"$f":"J76*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":24702.952320000004,"d":"R24,702.95"},null,{"$f":"M76*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["10. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
["1) Electric Vehicle Components",1,10,{"v":1961,"d":"R1,961"},{"$f":"B81*C81*D81","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["11. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
["1) Electric Vehicle Components",1,10,{"v":1961,"d":"R1,961"},{"$f":"B86*C86*D86","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["12. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,10,{"v":1961,"d":"R1,961"},{"$f":"B89*C89*D89","v":{"v":58830,"d":"R58,830"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":63536.40000000001,"d":"R63,536"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":68619.312,"d":"R68,619.31"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":74108.85696,"d":"R74,108.86"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":80037.56551680001,"d":"R80,037.57"},{"v":345132.13447680004,"d":"R345,132"}]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["13. Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["14. Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["15. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
["1) Electric Vehicle Components",1,10,{"v":1961,"d":"R1,961"},{"$f":"B105*C105*D105","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[{"$nulls":4},{"$f":"SUM(E8:E105)","v":{"v":372590,"d":"R372,590"}},null,null,{"$f":"SUM(H8:H105)","v":{"v":389689.92,"d":"R389,690"}},null,null,{"$f":"SUM(K8:K105)","v":{"v":420865.1136,"d":"R420,865"}},null,null,{"$f":"SUM(N8:N105)","v":{"v":454534.322688,"d":"R454,534"}},null,null,{"$f":"SUM(Q8:Q105)","v":{"v":490897.0685030399,"d":"R490,897"}},{"$f":"Q106+N106+K106+H106+E106","v":{"v":2128576.42479104,"d":"R2,128,576"}}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Supporting E-Band Manager"]
["Name and Surname: Jayalakshmi Govender"]
["Designation: Senior Manager Central East Cluster (KZN and FS FBC)"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"Microgrids.","index":10,"n_rows":161,"n_cols":18,"rows_kept":161,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work."]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders."]
[]
["1.2 Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
[". Microgrid Containers",1,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,{"$f":"G13*1.08","v":0},{"$f":"J13*C13*B13","v":0},null,{"$f":"J13*1.08","v":0},{"$f":"M13*C13*B13","v":0},null,{"$f":"M13*1.08","v":0},{"$f":"P13*C13*B13","v":0},{"$f":"Q13+N13+K13+H13+E13","v":0}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["2.1. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
[". Microgrid Containers",1,null,null,{"$f":"B21*C21*D21","v":0},null,{"$f":"D21*1.08","v":0},{"$f":"G21*C21*B21","v":0},null,{"$f":"G21*1.08","v":0},{"$f":"J21*C21*B21","v":0},null,{"$f":"J21*1.08","v":0},{"$f":"M21*C21*B21","v":0},null,{"$f":"M21*1.08","v":0},{"$f":"P21*C21*B21","v":0},{"$f":"Q21+N21+K21+H21+E21","v":0}]
["2.1.1 All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["2.1.2 All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",{"$nulls":16},0]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
[". Microgrid Containers",1,null,null,{"$f":"B36*C36*D36","v":0},null,{"$f":"D36*1.08","v":0},{"$f":"G36*C36*B36","v":0},null,{"$f":"G36*1.08","v":0},{"$f":"J36*C36*B36","v":0},null,{"$f":"J36*1.08","v":0},{"$f":"M36*C36*B36","v":0},null,{"$f":"M36*1.08","v":0},{"$f":"P36*C36*B36","v":0},{"$f":"Q36+N36+K36+H36+E36","v":0}]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["2.2 Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
[". Microgrid Containers",1,null,null,{"$f":"B41*C41*D41","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["2.3 Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
[". Microgrid Containers",1,null,null,{"$f":"B47*C47*D47","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["2.4 Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[". Microgrid Containers",1,null,null,{"$f":"B62*C62*D62","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.5 Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[". Microgrid Containers",1,null,null,{"$f":"B66*C66*D66","v":0},null,{"$f":"D66*1.08","v":0},{"$f":"G66*C66*B66","v":0},null,{"$f":"G66*1.08","v":0},{"$f":"J66*C66*B66","v":0},null,{"$f":"J66*1.08","v":0},{"$f":"M66*C66*B66","v":0},null,{"$f":"M66*1.08","v":0},{"$f":"P66*C66*B66","v":0},{"$f":"Q66+N66+K66+H66+E66","v":0}]
[]
["2.6 Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[". Microgrid Containers",1,null,null,{"$f":"B71*C71*D71","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.7 Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[".Microgrid Containers",1,null,null,{"$f":"B78*C78*D78","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.8 Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[". Microgrid Containers",1,null,null,{"$f":"B83*C83*D83","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.9 Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[". Microgrid Containers",1,null,null,{"$f":"B88*C88*D88","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.10 Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["2.11 Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
[". Microgrid Containers",1,null,null,{"$f":"B96*C96*D96","v":0},null,{"$f":"D96*1.08","v":0},{"$f":"G96*C96*B96","v":0},null,{"$f":"G96*1.08","v":0},{"$f":"J96*C96*B96","v":0},null,{"$f":"J96*1.08","v":0},{"$f":"M96*C96*B96","v":0},null,{"$f":"M96*1.08","v":0},{"$f":"P96*C96*B96","v":0},{"$f":"Q96+N96+K96+H96+E96","v":0}]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["2.12 Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["2.13 Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[". Microgrid Containers",1,null,null,{"$f":"B108*C108*D108","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[{"$nulls":4},{"$f":"SUM(E8:E108)","v":0},null,null,{"$f":"SUM(H8:H108)","v":0},null,null,{"$f":"SUM(K8:K108)","v":0},null,null,{"$f":"SUM(N8:N108)","v":0},null,null,{"$f":"SUM(Q8:Q108)","v":0},{"$f":"Q109+N109+K109+H109+E109","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":" Microgrids","index":11,"n_rows":148,"n_cols":18,"rows_kept":148,"hidden":true,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"BESS AND OTHER ENVIRONMENTAL PROVISIONS/OBLIGATIONS CONSULTING SERVICES (END OF LIFE ACTIVITIES – DECOMMISSIONING AND REHABILITATION PROVISIONS)."]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1. Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,4,{"v":1961,"d":"R1,961"},{"$f":"B8*C8*D8","v":{"v":47064,"d":"R47,064"}},null,{"$f":"D8*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G8*C8*B8","v":{"v":50829.12,"d":"R50,829"}},null,{"$f":"G8*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J8*C8*B8","v":{"v":54895.44960000001,"d":"R54,895.45"}},null,{"$f":"J8*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M8*C8*B8","v":{"v":59287.08556800001,"d":"R59,287.09"}},null,{"$f":"M8*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P8*C8*B8","v":{"v":64030.05241344001,"d":"R64,030.05"}},{"$f":"Q8+N8+K8+H8+E8","v":{"v":276105.70758144005,"d":"R276,106"}}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,2,{"v":1961,"d":"R1,961"},{"$f":"B9*C9*D9","v":{"v":23532,"d":"R23,532"}},null,{"$f":"D9*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G9*C9*B9","v":{"v":25414.56,"d":"R25,415"}},null,{"$f":"G9*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J9*C9*B9","v":{"v":27447.724800000004,"d":"R27,447.72"}},null,{"$f":"J9*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M9*C9*B9","v":{"v":29643.542784000005,"d":"R29,643.54"}},null,{"$f":"M9*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P9*C9*B9","v":{"v":32015.026206720006,"d":"R32,015.03"}},{"v":138052.85379072002,"d":"R138,053"}]
[]
["2. Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
["1) Microgrid Containers",1,3,{"v":1961,"d":"R1,961"},{"$f":"B13*C13*D13","v":{"v":5883,"d":"R5,883"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G13*C13*B13","v":{"v":6353.64,"d":"R6,354"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":6861.931200000001,"d":"R6,861.93"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":7410.885696000001,"d":"R7,410.89"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":8003.756551680001,"d":"R8,003.76"},{"v":34513.213447680006,"d":"R34,513"}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["3. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
["(1) All BESS sites and components (including but not limited to):",1,3,{"v":1961,"d":"R1,961"},{"$f":"B21*C21*D21","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["(2) All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",1,3,{"v":1961,"d":"R1,961"},{"$f":"B33*C33*D33","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["4. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
["1) Microgrid Containers",1,40,{"v":1961,"d":"R1,961"},{"$f":"B39*C39*D39","v":{"v":78440,"d":"R78,440"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":84715.20000000001,"d":"R84,715"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":91492.41600000001,"d":"R91,492.42"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":98811.80928000002,"d":"R98,811.81"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":106716.75402240001,"d":"R106,716.75"},{"v":460176.17930240004,"d":"R460,176"}]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["5. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
["1) Microgrid Containers",1,20,{"v":1961,"d":"R1,961"},{"$f":"B45*C45*D45","v":{"v":39220,"d":"R39,220"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":42357.600000000006,"d":"R42,358"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":45746.208000000006,"d":"R45,746.21"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":49405.90464000001,"d":"R49,405.90"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["6. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
["1) Microgrid Containers",1,5,{"v":1961,"d":"R1,961"},{"$f":"B60*C60*D60","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"v":57522.022412800005,"d":"R57,522"}]
[]
["7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
["1) Microgrid Containers",1,5,{"v":1961,"d":"R1,961"},{"$f":"B64*C64*D64","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G64*C64*B64","v":{"v":10589.400000000001,"d":"R10,589"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"$f":"J64*C64*B64","v":{"v":11436.552000000001,"d":"R11,436.55"}},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"$f":"M64*C64*B64","v":{"v":12351.476160000002,"d":"R12,351.48"}},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"$f":"P64*C64*B64","v":{"v":13339.594252800001,"d":"R13,339.59"}},{"$f":"Q64+N64+K64+H64+E64","v":{"v":57522.022412800005,"d":"R57,522"}}]
[]
["8. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
["1) Microgrid Containers",1,5,{"v":1961,"d":"R1,961"},{"$f":"B69*C69*D69","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"v":57522.022412800005,"d":"R57,522"}]
[]
["9. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
["1) Microgrid Containers",1,10,{"v":1961,"d":"R1,961"},{"$f":"B76*C76*D76","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D76*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":21178.800000000003,"d":"R21,179"},null,{"$f":"G76*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":22873.104000000003,"d":"R22,873.10"},null,{"$f":"J76*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":24702.952320000004,"d":"R24,702.95"},null,{"$f":"M76*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["10. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
["1) Microgrid Containers",1,10,{"v":1961,"d":"R1,961"},{"$f":"B81*C81*D81","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["11. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
["1) Microgrid Containers",1,10,{"v":1961,"d":"R1,961"},{"$f":"B86*C86*D86","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["12. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,10,{"v":1961,"d":"R1,961"},{"$f":"B89*C89*D89","v":{"v":58830,"d":"R58,830"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":63536.40000000001,"d":"R63,536"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":68619.312,"d":"R68,619.31"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":74108.85696,"d":"R74,108.86"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":80037.56551680001,"d":"R80,037.57"},{"v":345132.13447680004,"d":"R345,132"}]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["13. Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["14. Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["15. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
["1) Microgrid Containers",1,10,{"v":1961,"d":"R1,961"},{"$f":"B105*C105*D105","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[{"$nulls":4},{"$f":"SUM(E8:E105)","v":{"v":372590,"d":"R372,590"}},null,null,{"$f":"SUM(H8:H105)","v":{"v":389689.92,"d":"R389,690"}},null,null,{"$f":"SUM(K8:K105)","v":{"v":420865.1136,"d":"R420,865"}},null,null,{"$f":"SUM(N8:N105)","v":{"v":454534.322688,"d":"R454,534"}},null,null,{"$f":"SUM(Q8:Q105)","v":{"v":490897.0685030399,"d":"R490,897"}},{"$f":"Q106+N106+K106+H106+E106","v":{"v":2128576.42479104,"d":"R2,128,576"}}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Supporting E-Band Manager"]
["Name and Surname: Jayalakshmi Govender"]
["Designation: Senior Manager Central East Cluster (KZN and FS FBC)"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":" SolarPV","index":12,"n_rows":148,"n_cols":18,"rows_kept":148,"hidden":true,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"BESS AND OTHER ENVIRONMENTAL PROVISIONS/OBLIGATIONS CONSULTING SERVICES (END OF LIFE ACTIVITIES – DECOMMISSIONING AND REHABILITATION PROVISIONS)."]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1. Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work.",6,4,{"v":1961,"d":"R1,961"},{"$f":"B8*C8*D8","v":{"v":47064,"d":"R47,064"}},null,{"$f":"D8*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G8*C8*B8","v":{"v":50829.12,"d":"R50,829"}},null,{"$f":"G8*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J8*C8*B8","v":{"v":54895.44960000001,"d":"R54,895.45"}},null,{"$f":"J8*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M8*C8*B8","v":{"v":59287.08556800001,"d":"R59,287.09"}},null,{"$f":"M8*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P8*C8*B8","v":{"v":64030.05241344001,"d":"R64,030.05"}},{"$f":"Q8+N8+K8+H8+E8","v":{"v":276105.70758144005,"d":"R276,106"}}]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders.",6,2,{"v":1961,"d":"R1,961"},{"$f":"B9*C9*D9","v":{"v":23532,"d":"R23,532"}},null,{"$f":"D9*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"$f":"G9*C9*B9","v":{"v":25414.56,"d":"R25,415"}},null,{"$f":"G9*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"$f":"J9*C9*B9","v":{"v":27447.724800000004,"d":"R27,447.72"}},null,{"$f":"J9*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"$f":"M9*C9*B9","v":{"v":29643.542784000005,"d":"R29,643.54"}},null,{"$f":"M9*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"$f":"P9*C9*B9","v":{"v":32015.026206720006,"d":"R32,015.03"}},{"v":138052.85379072002,"d":"R138,053"}]
[]
["2. Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
["1) Solar PV Rooftops",1,3,{"v":1961,"d":"R1,961"},{"$f":"B13*C13*D13","v":{"v":5883,"d":"R5,883"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G13*C13*B13","v":{"v":6353.64,"d":"R6,354"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":6861.931200000001,"d":"R6,861.93"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":7410.885696000001,"d":"R7,410.89"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":8003.756551680001,"d":"R8,003.76"},{"v":34513.213447680006,"d":"R34,513"}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["3. Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
["(1) All BESS sites and components (including but not limited to):",1,3,{"v":1961,"d":"R1,961"},{"$f":"B21*C21*D21","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["(2) All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",1,3,{"v":1961,"d":"R1,961"},{"$f":"B33*C33*D33","v":{"v":5883,"d":"R5,883"}},{"$nulls":12},{"v":5883,"d":"R5,883"}]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["4. Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
["1) Solar PV Rooftops",1,40,{"v":1961,"d":"R1,961"},{"$f":"B39*C39*D39","v":{"v":78440,"d":"R78,440"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":84715.20000000001,"d":"R84,715"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":91492.41600000001,"d":"R91,492.42"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":98811.80928000002,"d":"R98,811.81"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":106716.75402240001,"d":"R106,716.75"},{"v":460176.17930240004,"d":"R460,176"}]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["5. Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
["1) Solar PV Rooftops",1,20,{"v":1961,"d":"R1,961"},{"$f":"B45*C45*D45","v":{"v":39220,"d":"R39,220"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":42357.600000000006,"d":"R42,358"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":45746.208000000006,"d":"R45,746.21"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":49405.90464000001,"d":"R49,405.90"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":53358.377011200006,"d":"R53,358.38"},{"v":230088.08965120002,"d":"R230,088"}]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["6. Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
["1) Solar PV Rooftops",1,5,{"v":1961,"d":"R1,961"},{"$f":"B60*C60*D60","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"v":57522.022412800005,"d":"R57,522"}]
[]
["7. Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
["1) Solar PV Rooftops",1,5,{"v":1961,"d":"R1,961"},{"$f":"B64*C64*D64","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"$f":"G64*C64*B64","v":{"v":10589.400000000001,"d":"R10,589"}},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"$f":"J64*C64*B64","v":{"v":11436.552000000001,"d":"R11,436.55"}},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"$f":"M64*C64*B64","v":{"v":12351.476160000002,"d":"R12,351.48"}},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"$f":"P64*C64*B64","v":{"v":13339.594252800001,"d":"R13,339.59"}},{"v":57522.022412800005,"d":"R57,522"}]
[]
["8. Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
["1) Solar PV Rooftops",1,5,{"v":1961,"d":"R1,961"},{"$f":"B69*C69*D69","v":{"v":9805,"d":"R9,805"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":10589.400000000001,"d":"R10,589"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":11436.552000000001,"d":"R11,436.55"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":12351.476160000002,"d":"R12,351.48"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":13339.594252800001,"d":"R13,339.59"},{"$f":"Q69+N69+K69+H69+E69","v":{"v":57522.022412800005,"d":"R57,522"}}]
[]
["9. Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
["1) Solar PV Rooftops",1,10,{"v":1961,"d":"R1,961"},{"$f":"B76*C76*D76","v":{"v":19610,"d":"R19,610"}},null,{"$f":"D76*1.08","v":{"v":2117.88,"d":"R2,117.88"}},{"v":21178.800000000003,"d":"R21,179"},null,{"$f":"G76*1.08","v":{"v":2287.3104000000003,"d":"R2,287.31"}},{"v":22873.104000000003,"d":"R22,873.10"},null,{"$f":"J76*1.08","v":{"v":2470.2952320000004,"d":"R2,470.30"}},{"v":24702.952320000004,"d":"R24,702.95"},null,{"$f":"M76*1.08","v":{"v":2667.9188505600005,"d":"R2,667.92"}},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["10. Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
["1) Solar PV Rooftops",1,10,{"v":1961,"d":"R1,961"},{"$f":"B81*C81*D81","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["11. Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
["1) Solar PV Rooftops",1,10,{"v":1961,"d":"R1,961"},{"$f":"B86*C86*D86","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[]
["12. Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops.",3,10,{"v":1961,"d":"R1,961"},{"$f":"B89*C89*D89","v":{"v":58830,"d":"R58,830"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":63536.40000000001,"d":"R63,536"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":68619.312,"d":"R68,619.31"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":74108.85696,"d":"R74,108.86"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":80037.56551680001,"d":"R80,037.57"},{"v":345132.13447680004,"d":"R345,132"}]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["13. Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["14. Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["15. Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
["1) Solar PV Rooftops",1,10,{"v":1961,"d":"R1,961"},{"$f":"B105*C105*D105","v":{"v":19610,"d":"R19,610"}},null,{"v":2117.88,"d":"R2,117.88"},{"v":21178.800000000003,"d":"R21,179"},null,{"v":2287.3104000000003,"d":"R2,287.31"},{"v":22873.104000000003,"d":"R22,873.10"},null,{"v":2470.2952320000004,"d":"R2,470.30"},{"v":24702.952320000004,"d":"R24,702.95"},null,{"v":2667.9188505600005,"d":"R2,667.92"},{"v":26679.188505600003,"d":"R26,679.19"},{"v":115044.04482560001,"d":"R115,044"}]
[{"$nulls":4},{"$f":"SUM(E8:E105)","v":{"v":372590,"d":"R372,590"}},null,null,{"$f":"SUM(H8:H105)","v":{"v":389689.92,"d":"R389,690"}},null,null,{"$f":"SUM(K8:K105)","v":{"v":420865.1136,"d":"R420,865"}},null,null,{"$f":"SUM(N8:N105)","v":{"v":454534.322688,"d":"R454,534"}},null,null,{"$f":"SUM(Q8:Q105)","v":{"v":490897.0685030399,"d":"R490,897"}},{"$f":"Q106+N106+K106+H106+E106","v":{"v":2128576.42479104,"d":"R2,128,576"}}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname: Nadia Alli "]
["Designation: Senior Advisor Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: Ivanke Van Der Linde"]
["Designation: Middle Manager Financial Accounting and Compliance"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  Supporting E-Band Manager"]
["Name and Surname: Jayalakshmi Govender"]
["Designation: Senior Manager Central East Cluster (KZN and FS FBC)"]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: Thomas Jacobs"]
["Designation: "]
["Signature: "]
["Date: "]

{"sheet":"SolarPV.","index":13,"n_rows":161,"n_cols":18,"rows_kept":161,"merged":[[0,2,0,17],[1,2,1,17],[3,2,3,4],[4,2,4,4],[4,6,4,7],[4,9,4,10],[4,12,4,13],[4,15,4,16]]}
["Services Required: ",null,"Review of the decommissioning costs and componentisation in terms of International Financial Reporting Standard (IFRS) for the rehabilitation of Battery Energy Storage Systems (BESS) sites including the assessment, accounting and valuation of environmental provisions for Electric Vehicles, Solar PV and Microgrid containers within the Distribution Division for a period of 5 years. "]
["Division: ",null,"DISTRIBUTION DIVISION"]
["Scope Detail","Number of Consultants","Number of Hours","Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price",null,"Rates","Price","5 Years Total"]
[]
["Phase 1: Planning & Mobilization",null,"Year 1",{"$nulls":3},"Year 2",null,null,"Year 3",null,null,"Year 4",null,null,"Year 5"]
[]
["1.1 Project Kick-off & Mobilization"]
["Confirm and define the project objectives, deliverables, timelines, and reporting requirements in line with the approved scope of work."]
["Establish communication protocols for the full reporting cycle to ensure efficient coordination and information flow across all project stakeholders."]
[]
["1.2 Regulatory & Accounting Framework Review"]
["Review applicable environmental legislation and IFRS standards for the following asset categories:"]
[". Solar PV Rooftops",1,null,null,{"$f":"B13*C13*D13","v":0},null,{"$f":"D13*1.08","v":0},{"$f":"G13*C13*B13","v":0},null,{"$f":"G13*1.08","v":0},{"$f":"J13*C13*B13","v":0},null,{"$f":"J13*1.08","v":0},{"$f":"M13*C13*B13","v":0},null,{"$f":"M13*1.08","v":0},{"$f":"P13*C13*B13","v":0},{"$f":"Q13+N13+K13+H13+E13","v":0}]
["Confirm and advise on compliance requirements for expected end‑of‑life activities and the decommissioning provisions to be raised by Eskom."]
["Provide advice on the related accounting, environmental and legal obligations applicable to Eskom for these activities."]
[]
["Phase 2: Technical & Environmental Assumptions/Costing "]
[]
["2.1 Environmental, Operational and End of Life Assumptions"]
["Provide and assess the technical, environmental, operational and end‑of‑life assumptions applied, or to be applied, for all decommissioning, disposal, recycling and rehabilitation activities for which Eskom will have an obligation. This includes reviewing assumptions and methodologies for all components of the following assets:"]
[". Solar PV Rooftops",1,null,null,{"$f":"B21*C21*D21","v":0},null,{"$f":"D21*1.08","v":0},{"$f":"G21*C21*B21","v":0},null,{"$f":"G21*1.08","v":0},{"$f":"J21*C21*B21","v":0},null,{"$f":"J21*1.08","v":0},{"$f":"M21*C21*B21","v":0},null,{"$f":"M21*1.08","v":0},{"$f":"P21*C21*B21","v":0},{"$f":"Q21+N21+K21+H21+E21","v":0}]
["2.1.1 All BESS sites and components (including but not limited to):"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
["·        Balance of Plant"]
[]
["2.1.2 All components of Electric Vehicles, Microgrid Containers, and Solar PV Rooftops (breakdown of components to be confirmed)",{"$nulls":16},0]
["Consultants must confirm and recommend best‑practice approaches for decommissioning, disposal, recycling and rehabilitation, and provide advice on the valuation methodologies, technical approaches, and assessment of decommissioning/recycling/rehabilitation techniques currently applied."]
[". Solar PV Rooftops",1,null,null,{"$f":"B36*C36*D36","v":0},null,{"$f":"D36*1.08","v":0},{"$f":"G36*C36*B36","v":0},null,{"$f":"G36*1.08","v":0},{"$f":"J36*C36*B36","v":0},null,{"$f":"J36*1.08","v":0},{"$f":"M36*C36*B36","v":0},null,{"$f":"M36*1.08","v":0},{"$f":"P36*C36*B36","v":0},{"$f":"Q36+N36+K36+H36+E36","v":0}]
["Include assessment of site rehabilitation requirements at the end of useful life for all relevant assets (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), ensuring that environmental, land‑restoration, and site‑reinstatement obligations are fully identified and incorporated into end‑of‑life assumptions and methodologies. (provide relevant benchmarks and best practices)."]
[]
["2.2 Costing  and Activities Estimates and Assumptions"]
["Provide and assess all costing assumptions and estimates used to determine end‑of‑life decommissioning and rehabilitation obligations, including quantities, rates, contingency allowances, discounting considerations, cash‑flow estimates and timing, rehabilitation and disposal costs (basis and benchmarks applied, other costing benchmarking, and best‑practice methodologies applicable to renewable energy assets .Battery Energy Storage Systems, Electric Vehicles, Microgrid Containers and Solar PV Rooftops. This includes providing expert advice on appropriate costing techniques and methodologies."]
[". Solar PV Rooftops",1,null,null,{"$f":"B41*C41*D41","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Activities may include but not limited (BESS plant activitities included below for illustrative purposes but are not limited):"]
["Demolition,Removals/disassembly,Rigging and lifting,transportation,Disposal,Recycling, Rehabilitation,Contingencies,Scrap value calculations"]
[]
["2.3 Component Coverage "]
["Provide and assess in terms of the completeness of component coverage in terms of activities and costing for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, including all associated activities and costs linked to decommissioning, rehabilitation and recycling."]
[". Solar PV Rooftops",1,null,null,{"$f":"B47*C47*D47","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
["Provide and confirm, based on best practice, whether all applicable end‑of‑life activities and cost and activities categories have been appropriately included (proof of best practice and benchmarking to be provided)."]
["BESS example: (may not be limited)"]
["·        Power Conversion Systems (PCS)"]
["·        Battery Racks/ Battery Cabinet (LFP-based, supplied by CATL)"]
["·        Energy Management Systems (EMS)"]
["·        Network Integration Equipment (NIE), including:"]
["·        Auxiliary and Inverter Transformers"]
["·        Ring Main Units (RMU)"]
["·        Indoor Switchgear"]
["·        AC cabinet"]
["·        DC combiner"]
[]
["2.4 Provision Completeness "]
["Review and advise in terms of the completeness of the provision to ensure all decommissioning, disposal, rehabilitation, and end‑of‑life activities and associated costs for BESS plants, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are adequately identified and included."]
[". Solar PV Rooftops",1,null,null,{"$f":"B62*C62*D62","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.5 Initial & Subsequent Cost Estimation (by Commissioning Date)"]
["Prepare initial and subsequent cost estimations (including contingency costs) based on commissioning dates of each site or plant, including estimations applicable to prior reporting periods (e.g., FY2025) based on the date each asset was brought into commercial operation."]
[". Solar PV Rooftops",1,null,null,{"$f":"B66*C66*D66","v":0},null,{"$f":"D66*1.08","v":0},{"$f":"G66*C66*B66","v":0},null,{"$f":"G66*1.08","v":0},{"$f":"J66*C66*B66","v":0},null,{"$f":"J66*1.08","v":0},{"$f":"M66*C66*B66","v":0},null,{"$f":"M66*1.08","v":0},{"$f":"P66*C66*B66","v":0},{"$f":"Q66+N66+K66+H66+E66","v":0}]
[]
["2.6 Closure Cost & Cash Flow "]
["Assess, review and advise on the assumptions used to determine closure costs, the related cash flows, timing of cash flows, discounting matters thereof, for purposes of calculating the present‑value gross liability associated with BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Provide and advise on the best‑practice approaches for escalating these costs up to the point of executing end‑of‑life activities"]
[". Solar PV Rooftops",1,null,null,{"$f":"B71*C71*D71","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.7 Decommissioning Plan Development"]
["Develop and provide support in maintaining a comprehensive decommissioning plan for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure the plan is reviewed and updated frequently and remains aligned with technical, environmental, and financial considerations."]
["The consulting experts must prepare a decommissioning risk assessment for each asset category (BESS, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops), identifying all relevant financial, environmental, operational, and regulatory risks associated with end‑of‑life activities, assessing the probability and impact of each risk together with applicable mitigation measures and financial implications, evaluating how these risks may influence decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, and providing expert recommendations on mitigation strategies to support effective, compliant, and cost‑efficient execution of decommissioning and rehabilitation activities."]
["Assess and provide advice on the period in terms of the end of life dates. "]
[". Solar PV Rooftops",1,null,null,{"$f":"B78*C78*D78","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.8 Accounting Support (IFRS)"]
["Provide assistance and support relating to the accounting implications nuance matters in terms of the  decommissioning and rehabilitation and end of life activities for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops. These include but is not limited to:\nAugmentation vs Replacement: Confirm the correct IFRS treatment for augmentation, ensuring no derecognition of existing racks and advising on impacts to the decommissioning asset and provision.\nSingle Decommissioning Event: Confirm that all racks are decommissioned once at end of plant life with no interim disposals, and advise on modelling, timing, liability build‑up, unwinding and disclosure.\nDepreciation Policy: Confirm depreciation of the decommissioning asset over the plant life, considering augmentation, and provide IFRS‑aligned policy guidance.\nComponentisation (FAR Alignment): Review asset components and confirm that the Fixed Asset Register aligns with IFRS componentisation and classification requirements.\nBattery Degradation & Impairment: Support annual SOH (state of health/health index) testing and advise on impairment, useful life, and residual value adjustments where degradation is identified"]
["Provide IFRS‑compliant disclosures for relevant provisions and decomissioning assets raised at each year‑end."]
[". Solar PV Rooftops",1,null,null,{"$f":"B83*C83*D83","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.9 Useful Life Review"]
["Review, assess and advise on the useful life assumptions in terms of the decommissioning asset side of the provision applied to BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops, ensuring alignment with component‑level asset lifespans."]
["Valuation of assets at end-of-life for EVs, Microgrid Containers, and Solar PV Rooftops, including assessment of residual value and integration into closure cost models."]
[".Solar PV Rooftops",1,null,null,{"$f":"B88*C88*D88","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[]
["2.10 Audit Engagement Participation"]
["Engage and participate in internal and external audit processes until audit completion for all decommissioning‑related deliverables for BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops."]
["Ensure availability of technical experts as required (in‑person or via MS Teams; number of meetings not limited)."]
[]
["2.11 Plant Health Assessment"]
["Conduct plant health assessment at each station where BESS sites, Electric Vehicles, Microgrid Containers, and Solar PV Rooftops are located."]
[". Solar PV Rooftops",1,null,null,{"$f":"B96*C96*D96","v":0},null,{"$f":"D96*1.08","v":0},{"$f":"G96*C96*B96","v":0},null,{"$f":"G96*1.08","v":0},{"$f":"J96*C96*B96","v":0},null,{"$f":"J96*1.08","v":0},{"$f":"M96*C96*B96","v":0},null,{"$f":"M96*1.08","v":0},{"$f":"P96*C96*B96","v":0},{"$f":"Q96+N96+K96+H96+E96","v":0}]
["Use this to estimate quantities and confirm decommissioning and rehabilitation (end‑of‑life) activities and cost estimates for relevant activities and processed. This also includes assessing the asset condition, environmental risks, on‑site dismantling/decommissioning constraints."]
["The consulting experts must verify the condition of all BESS battery components to assess their physical state, performance, and any degradation since installation. This includes independent technical testing, capacity and state‑of‑health (SOH) measurements, and comparison to manufacturer specifications and original commissioning data. If degradation is found, the consultants must quantify it and recommend any required impairment in line with IFRS (IAS 36 and IAS 16). The assessment must also show how the degradation affects remaining useful life, residual value, and future decommissioning costs."]
[]
["2.12 Scenario and stress testing"]
["The consulting experts must perform a scenario analysis to assess how changes in key assumptions may affect decommissioning and rehabilitation cost estimates. For each scenario considered, the experts must provide clear assumptions, updated cost models, revised cash‑flow projections, and IFRS‑aligned present‑value calculations, together with expert commentary on financial impacts and key risk drivers to support robust valuation, audit defensibility, and management decision‑making."]
["Possible re‑valuation may be required where errors are identified, or where audit findings, risk assessments, or changes in business or plant requirements necessitate correction or re-evaluation. Such re‑valuation must be undertaken accordingly; however, any costs arising from errors made by the consultants will not be borne by Eskom."]
[]
["2.13 Deliverable"]
["Provide valuation reports and support for the major reporting periods (September and March of the contract period) in accordance with the above scope. Reports must include decommissioning costs, closure liabilities, cash‑flow timing, or overall provision estimates, authoritative positions, assumptions, benchmarks, and methodologies applied by the consulting experts etc., and must be submitted timeously before the relevant reporting deadlines."]
["Where necessary - written reports for accounting positions/guidance/advice, scenario's and risk assessments etc. "]
["Note: Disclosures submissions are required for the March reporting period only for the duration of the contract"]
[". Solar PV Rooftops",1,null,null,{"$f":"B108*C108*D108","v":0},null,0,0,null,0,0,null,0,0,null,0,0,0]
[{"$nulls":4},{"$f":"SUM(E8:E108)","v":0},null,null,{"$f":"SUM(H8:H108)","v":0},null,null,{"$f":"SUM(K8:K108)","v":0},null,null,{"$f":"SUM(N8:N108)","v":0},null,null,{"$f":"SUM(Q8:Q108)","v":0},{"$f":"Q109+N109+K109+H109+E109","v":0}]
[]
["The following BESS plants will be assessed over the 5-year period (subject to change based on business needs):",null,"Year 1 (2026)","Year 2 (2027)","Year 3 (2028)","Year 4 (2029)","Year 5 (2030)"]
[null,null,"Hex","Hex","Hex","Hex","Hex"]
[null,null,"Pongola","Pongola","Pongola","Pongola","Pongola"]
[null,null,"Elandskop","Elandskop","Elandskop","Elandskop","Elandskop"]
[null,null,"N/A","Skaapvlei ","Skaapvlei ","Skaapvlei ","Skaapvlei "]
[]
[null,null,"N/A","Paleisheuwel","Paleisheuwel","Paleisheuwel","Paleisheuwel"]
[null,null,"N/A","Graafwater  ","Graafwater  ","Graafwater  ","Graafwater  "]
[null,null,"N/A","N/A","Melkhout ","Melkhout ","Melkhout "]
[null,null,"N/A","N/A","Rietfontein Bess ","Rietfontein Bess ","Rietfontein Bess "]
[]
[null,null,"N/A","N/A","Rietfontein Solar PV","Rietfontein Solar PV","Rietfontein Solar PV"]
["Assessment  for EV's ( Lithium iron batteries environmental provision)",null,"Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)","Electric Vehicles( EV's)"]
["Assessment for Microgrids environmental provision",null,"Microgrids","Microgrids","Microgrids","Microgrids","Microgrids"]
["Assessment  for Solar PV Roof Tops environmental provision",null,"Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops","Solar PV Roof Tops"]
[]
["Electric Vehicles, Microgrid Containers, and Solar PV Rooftops component and projects/sites to be advised "]
[]
["Prepared by:  (End User of the Contract)"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:"]
["Designation:"]
["Signature: "]
["Date: "]
[]
["Supported and Approved by:  ( End user of Contract ) "]
["Name and Surname:  "]
["Designation: "]
["Signature: "]
["Date: "]
["Supported and Approved by:  Contract Manager"]
["Name and Surname: "]
["Designation:"]
["Signature: "]
["Date: "]
["Supported and Approved by:  Senior Manager End User"]
["Name and Surname:"]
["Designation: "]
["Signature: "]
["Date: "]
[]
["Supported by Approved:  Technical Specialist /Engineering Expert "]
["Name and Surname: "]
["Designation: "]
["Signature: "]
["Date: "]