MECHANISM FOR DETERMINATION OF PROLONGATION

COSTS
1 BACKGROUND

The Lot I Contractor has been requested by the Engineer pursuant to Sub-Clause 13.3
[Variation Procedure], to submit a Variation Proposal for the Re-Sequencing of the Lot I Civil
Works Contract, due to the delayed award of the Lot III contract works.
The Engineer’s request for Variation Proposal incorporated Supplementary Bills of Quantities
which included five (5) Sub-Bill Headers as follows
- Bill No. 1 Acceleration Back Filling Work
- Bill No. 2 Change in Sequence of The Works
- Bill No. 3 Site Office Facilities.
- Bill No. 4 Insurances and Securities
- Bill No. 5 Method Related Charges

Bill No. 3 Site Office Facilities incorporates costs for the resequencing of the Works related
to the extended period of operation of the Contractor’s Facilities. The costs contained in Bill
Item No 3 are essentially the prolongation costs incurred by the Contractor to ensure the
proper management and administration of the Works.

This short note provides an explanation of the mechanisms for pricing and estimate of
Supplementary Bill No. 3 Site Office Facilities.

2 REQUIREMENT FOR BILL NO. 3 SITE OFFICE FACILITIES

For the original period of execution of the works the Contractor’s costs for management and
administration of the Works would be recovered within the Contractor’s Overhead and Profit
Percentage that is applied to each Bill of Quantity item.

The re-sequencing of the Civil Works Contract does not change the principal bills of quantities
volume., this means there is no increase in the excavation or concrete quantities. Hence, the
total allocated amount of within the Contractor’s Contract Amount for operation of the Site
Facilities and management and administration of the Works is not increased to cover the
extended 9-month Contract period due to the resequencing.

Therefore, Supplementary Bill No. 3 Site Office Facilities is included in the Variation to allow
the additional costs to incorporate the Management and Supervision Costs and Vehicles and
Equipment Costs. These costs may include, inter-alia,
Management and Supervision Costs Vehicles and Equipment Costs
- Project Managers - Standby Generator (only at Site office
facilities not erection areas)
- Commercial Managers - Saloon cars.
- Programmer. - Mini Bus
- Construction Manager - Fork Lift
- Accounting and Payroll - Truck Crane
- Document Controller - Fuel
- Secretaries - Maintenance
- Security - Vehicle Licensing, safety certification,
insurances and the, like.
- Drivers and Mechanics
- Store keeper
- Housekeeper and cleaning staff
- Cooks

It is noted that Supplemental Bill No. 3 Site Office Facilities includes existing Bill items
contained in the General Requirements Bill No 1 for the Operation and Maintenance of Site
Office Facilities, these items include Building Facilities Maintenance, Power Supply, Water
Supply etc. These items are measured per month and are already “Time Related”, thus the
increase in the period of operation of the Contract means that these items will just be
extended and paid at the rates in the Contract.

3 OPTIONS FOR COSTING SITE OFFICE FACILITIES

3.1 GENERAL

The request for Variation Specification Measurement and Payment item for the items
contained in Supplemental Bill No. 3 Site Office Facilities, stated that the items for
Management and Supervision items and Vehicles and Equipment items shall be priced by
the Contractor for payment on a monthly rate basis. The Engineer provided guidance as to
what shall be included within these costs including the cost items described above.

Therefore, it was assumed that the Contractor shall review the costs included within his
original bid, estimate the monthly cost for these items and thus define monthly Lump Sums
for Management and Supervision costs and Vehicles and Equipment costs to be paid
monthly for the extended period of the Works. The options for estimating these Management
and Supervision items and Vehicles and Equipment items are considered in the following
sections.

3.2 OPTION 1 – BREAKDOWN OF ITEMS

The estimate of the costs for the Management and Supervision items and Vehicles and
Equipment items may be undertaken by breaking down the requirements for each person
required for the management and supervision and each vehicle and item of equipment
required for the operation of the Contractor’s facilities. The rates to be applied for each item
may be reasonably considered based on the actual costs.

It is important to note that the costs will define a Monthly Lump Sum for the Variation Order.
This shall not be the actual costs incurred by the Contractor in undertaking the execution of
the Contract to date.

The development of the Monthly Lump Sum should be to define a price proposal and the
development of this price should be similar to that when submitting the Bid Proposal.
Further, pursuant to Conditions of Contract, the evaluation of rates for Variation shall reflect
the unit rates contained in the Bid, where similar rates are available. However, as there are
no similar rates the Contractor is at liberty to propose the personnel, vehicles, plant and
equipment that they deem necessary.

However, as these Varied Works are not competitively priced, the Contractor (and Engineer
for the Engineer’s Estimate) must be able to justify the requirements, period and number in
addition the rates to be applied shall, pursuant to Sub-Clause 12.3 [Evaluation], be a
reasonable Cost.

There will also be a requirement to provide documentary evidence of the rates utilised to the
develop the Lump Sums, thus for example the charge rates for administrative staff or
management staff will need to referenced the local salaries or where these are expatriate
staff shall be reflective of the cost of for the provision of the resource. The provision of
documentary evidence of rates and the justification for each and every proposed item will
likely be very difficult.

Again, it is important to note that the development of the Monthly Lump Sum amounts for a
Variation is not the same as the presentation of actual costs incurred when presenting a
recovery of Claim Costs. Thus, the philosophy of pricing and evaluation is not the same.

The Contractor has proposed to reference the average of the actual costs he has incurred
for a one-year period to justify the numbers of personnel and then used costs for the
assignment of these personnel.
The Contractor’s proposed mechanism would be open to many questions and require
extensive clarification for example

- Are the number of personnel the same as the organisation contained in the Bid
Organisation?
- If not, why did you need to mobilise and assign these additional personnel for the
Works?
- What is the reference for the rates proposed
- Are the rates proposed the real cost for assignment, if so, can you provide the
payment slips of contracts?

The Contractor has submitted some payroll data and journal data to justify these costs.
However, this would be the norm for the recovery of Claim Costs. Some of the data may be
valid, however, the justification of the personnel and the rates will be very difficult to agree
especially with the State Auditor. In addition, some of the data from payroll will include
proprietary information that is subject to privacy regulations and thus would be difficult for the
Contractor to expose to the Employer or Engineer.

3.3 OPTION 2 FIDIC SHORT FORM FORMULA

The FIDIC Short Form (Green Book) 2nd Edition was published in 2021, the Green Book has
been updated and is no longer presented as dedicated to only simple works, short duration
works or limited value Contracts. The Green Book provides an alternative to the Red and
Yellow Books where mobilisation of extensive contract administration and management
resources is not required to the same extent as the other FIDIC Forms.

In particular, the 2nd Edition Green Book introduces a new concept of Prolongation Cost to
allow Costs to be awarded for compensable delay, which gives rise to entitlement for both
Time and Costs.

The Green Book defines Prolongation Costs as indirect costs suffered by the Contractor in
case of Critical delay and that they cover both on-Site and off-Site overheads. The Guidance
Notes for the Green Book states the following
On-Site overheads are typically those incurred by the Contractor on Site for the performance
of its obligations: Site offices, local management, secretarial and assistance services,
warehouses and storage areas, security, car pool. They are easily identifiable as costs
specifically incurred for the execution of a project.

Off-Site overheads are typically head office overheads, representing the contribution that
each project is meant to generate to the financing of the head/supervising office functions of
the Contractor which are required to run its business: general management, business
development, human resources policies, financing & accounting, insurance, health & safety,
quality assurance, etc. They are not easily identifiable as costs specifically incurred for the
execution of a project, because they have a horizontal nature serving all activities carried out
by the Contractor under all of its projects.

The FIDIC Guidance Notes also state the following with respect to verifying these costs.
In practice, proving causation and providing substantiation for Prolongation Costs can prove
to be an arduous task. There is often extensive debate between the Parties as to what is and
what is not an eligible expenditure under such a heading, and the likelihood of this resulting
in a dispute is significant.

Therefore, the Green Book predetermines the Prolongation Cost by use of a Formula within
the Contract, wherein the amount will be dependent on when the delay occurs in the project
cycle and the average weight that overheads carry in the Contract Price. Thus, where the
delay event arises in the early stage of the Contract when the Contractor has not mobilised
all their indirect cost facilities the entitlement to Prolongation Cost will be less than at the
peak of construction activities. The formula and application stated in the Particular Conditions
of the Green Book are as follows
 The Contractor shall be entitled to Prolongation Cost as follows, depending on the
value of the Works (below, “V”), as certified under Sub-Clause 8.4.1, carried out at
the time when the event (whether a Variation under Clause 7 or a claim under Clause
13) giving rise to an EOT occurs.

If V = 0, PGC = 25% of W per day of EOT

If V > 0 and V < 33% of the Contract Price stated in the Contract Agreement, PGC =
60% of W per day of EOT
If V >= 33% and V < 66% of the Contract Price stated in the Contract Agreement,
PGC = 125% of W per day of EOT
If V >= 66% of the Contract Price stated in the Contract Agreement, PGC = 60% of
W per day of EOT

Where W is the average Weight (W) of the on-Site and off-Site overheads per day, and
W= 20% of the Contract Price stated in the Contract Agreement, divided by the Time
for Completion for the Works

The Variation Supplementary Bill No. 3 Site Office Facilities cost head is clearly analogous
to the provision for Prolongation Costs and covers the items considered for Management and
Supervision Costs and Vehicles and Equipment Costs.

The utilisation of an internationally recognised formula such as that contained in the Green
Book to determine the amounts Supplementary Bill No. 3 Site Office Facilities presents
extensive advantages in simplifying the determination of the amount itself but also avoids the
requirements for clarification and justification of cost elements as described in Section Error!
Reference source not found. and proving causing and substantiation as noted in the FIDIC
Guidance Notes for the Green Book.

4 PRELIMINARY ASSESSMENT OF SITE OFFICE FACILITIES

4.1 CONTRACTOR’S SUBMISSION

The Contractor has submitted the Costs which relate to the Site Office Facilities and other
indirect costs that are outside of the Bill of Quantities items as shown in Table 4-1.

Table 4-1 : Contractor’s Indirect Cost Amounts

Ref Particulars JPY USD IDR Equiv. USD

Expenses Associated with Site
03 117,557,234 69,388,412,349 5,641,997
Office Overheads
Expenses Associated with The
07 Prolonged Period of 26,621,885,610 1,815,706
Subcontracts
The Head Office Overheads and
08 173,668,072 1,073.82 16,142,783,023 2,445,625
Profit
Total Amount Indirect Costs 291,225,306 1,073.82 112,153,080,982 9,903,328

The Contractor has assumed the average the Site office overhead taking average monthly
average expenses incurred during the fiscal year 2020/2021, i.e., April 2020 to March 2021
since this represents the complete cost data during that period was available. However, the
Contractor contends that the actual impacted period of the resequencing is the nine (9) month
period between March 2021 to November 2021. As previously noted, the Contractor has
submitted some payroll data and journal data to justify these costs.

The Contractor also contends that the due the extended period of the Works the
Subcontracts for aggregate and concrete supply production and civil works in the open areas
have also been extended. Thus, the Contractor has included indirect costs for these
Subcontractor’s overheads.

Finally, the Contractor has requested payment for Head Office Overheads referencing the
total sales of the Joint Venture companies over the impacted period to define these amounts.

4.2 ENGINEER’S ASSESSMENT

In undertaking the assessment of the Indirect Site Office Management and supervision costs
the Engineer has provided a notional list of staff whose employment he believes will be
extended. To these personnel the Engineer has applied composite salary rates that he
considers reasonably be expected for a project of this magnitude in this location.

The change in sequencing and acceleration of some elements of the works, the Engineer
believes, will result in some additional management and supervision requirements.
However, the Engineer considers the overall organization of the Contractor’s operation will
not be significantly different to the organization proposed in the Contractor’s Technical
proposal.

Therefore, the notional list of staff reflects the Contractor’s Technical Bid Proposal
organization with additional staffing for example for Building Works supervision and
management at the Power station, where the change in sequencing of the concreting works
requires additional specialist resources. Similarly, additional Civil Engineering supervision
and planning input is necessary to manage the change in sequencing and parallel operations
as a result on the delay in the execution of the Lot III works and the changed sequencing of
the Lot II Works.

Salaries for some local staff listed have been based on actual costs for a comparable project
in Sumatra or from published data from HR Provider. The base date of these historic costs
from the comparable project is February 2016 and therefore a has been allowed to bring the
2016 costs in line with the revised base date of February 2021.

With respect to the requirement for vehicles and plant, this covers the extended requirement
for retaining on-site saloon cars, pick-up trucks, truck crane, fork lift and the like being
vehicles and equipment used for all general-purpose work and not used directly towards
carrying out permanent works. Included in this section is all the fuel, maintenance and
insurances in connection with the running of the vehicles and equipment.

There are no Bill rates that can be applied to cover all these items of equipment because
such costs are deemed to be included in the Contractor’s Overheads percentage (15%)
applied to all Unit Rates included in the Bills of Quantities. Some equipment has been
identified within the Breakdown of Rates and Prices included in P-3 of the Contract
documents. Likewise, these costs have been escalated from the Contract Base date of June
2018 to the revised base date of February 2021 and equates to an addition of 13.5%. Where
rates have been used from a similar project in Indonesia with a base date of February 2016,
then the rates have been escalated.

With respect to Head Office Overhead these costs relate to the costs relating to the
management and financing of the Works from the Contractor’s Head Office. Typically, they
are deemed to cover the loss of opportunity as the Contractor’s Head Office resources are
being diverted to assist with the delay events and the Contractor is having to finance the
project whilst there are delay in payments due to a delay event.

However, as the resequencing variation has not resulted in any significant delay to the
disbursement of payments and there is no significant loss of productivity the Engineer has
not considered that there is any requirement for additional resources at the Head Office of
the Contractor’s JV Partners and thus has not considered these costs in the estimation.
The Engineer’s estimate for the management, administration supervision and operation of
plant and equipment for the 9-month period of extended working due to the resequencing of
the works is shown in Table 4-2

Table 4-2 : Engineer’s Estimate of Indirect Cost Amounts

Particulars JPY USD IDR Equiv. USD

Management & Supervision 1,382,400 7,804,392,133 1,914,687

Transportation Vehicles etc. 10,432,896,336 711,560

The Head Office Overheads and
- - - -
Profit
Total Amount Indirect Costs 1,382,400 18,237,288,469 2,626,247

The assumption of the Engineer and the Contractor with respect to the pricing of the indirect
costs are very different and therefore the costs assigned to this Work Item in the Variation
are very different, with the Contractor’s amount being nearly 4 times the Engineer’s Estimate.

It is noted that the Engineer’s Estimate for these Indirect Costs also incorporates several
assumptions with respect to the number of personnel and especially the rates, that whilst
based on similar projects, may still be open to argument as for example these project
contractor’s may not be from the same country, the escalation applied may not reflect the
escalation in Indonesia or the country of the Contractor.

Whilst the assumptions may be deemed reasonable, experience has shown that the State
Auditor in particular requires evidentiary data to justify the rates and costs and the experience
and judgement of the Engineer, is not sufficient, even though the Contract provides for such
judgement, through Sub-Clause 3.5 [Determination] to be made as part of any evaluation.

As the Resequencing is being costed as a Variation, the principle of pricing is very different
to the verification of a Claim for Delay, wherein the Contractor is entitled to the recovery of
“actual costs reasonably incurred”.

Pursuant to Sub-Clause 12.3 [Evaluation] where no rates exist for varied works “…it shall be
derived from the reasonable Cost of executing the work, together with profit, taking account of any
other relevant matters.”. The definition of reasonableness is always a matter for debate and
dispute and it is clear that the Contractor’s consideration of what are reasonable number of
staff, personnel and operational requirement are very different from that of the Engineer.

As noted in the Green Book Guidance Notes for providing substantiation on the Contractor’s
part and attaining agreement will be exceedingly difficult, should the mechanism for the
determining these costs be based on Option 1 – Breakdown of Costs.

4.3 FIDIC GREEN BOOK ASSESSMENT

In undertaking the assessment of the Indirect Cost Assessment based on the Green Book
the following basic conditions shall be agreed
- The original Time for Completion of the Works
- The period of delay
- “W” average weight of the on-Site and off-Site overheads
- “V” value of the executed Works at the time of delay.

The Time for Completion of the Works is defined in the Contract Data as 48 months. The
Commencement Date was the 28th March 2019, and thus the completion date is the 27th
March 2023, a period of 1,461 days.
The period of delay is defined the by the revised Time for Completion defined by the delay
of the Lot III Electromechanical Works. The revised completion date is 27th December 2023.
Hence the delay period is from 27th March 2023 to 27th December 2023, a period of 275 days.

The default “W” average weight of the on-Site and off-Site overheads in the Green Book is
20%. However, Guidance Notes state that this shall be amended based on the Site
conditions. In the case of the Lot, I Civil Works the breakdown of the unit rates for the Works
defines the Overheads as 15%. Therefore, this agreed 15% value shall be utilised.

The Green Book formula determines the amount of indirect costs based on value of the
Works when the critical delay occurs, on the assumption that the number of overheads is not
fixed but is time dependent.

The initial consideration of the implementation of a Variation for resequencing was started in
February and March 2021. However, the Variation Specification, including the Supplemental
Bills of Quantities was not agreed and issued to the Contractor until June 2021, with the
Contractor’s submission in October 2021. Thus, the start of the period of critical delay could
be considered between March 2021 to June 2021.

The Engineer’s review of the Certified amounts during these periods indicates that the value
of the executed Works in March 2021 was 29.65% of the Accepted Contract Amount,
determining the Indirect Costs as 60% of “W” per day. Whereas in June 2021 the value of
the certified amounts was 36.01% of the Accepted Contract Amount, determining the Indirect
Costs as 125% of “W” per day.

The foregoing percentages are in equivalent currency terms. However, the Lot I Civil Works
Contract Amount is defined in three (3) currencies, thus the determination of the amount of
Indirect Costs shall be determined based on these values of the executed works in these
currencies. Table 4-3 details the calculation based on review of the executed works in each
currency.

Table 4-3 – Determination of Average Weight of the on-Site and off-Site overheads
YEN USD IDR Equiv. USD
Contract Price Exc. VAT 5,545,982,306 6,805,014.70 2,144,984,203,441 210,848,873.83

Interim Payment Certificate No 22 (March 2021)

Certified Amount 155,877,549 282,960.05 45,087,794,278 4,930,008.60
Executed Works Exc. Variations 2,069,755,104 3,228,413.47 564,994,848,127 62,521,444
%V 37.32% 47.44% 26.34% 29.65%
Applicable % of W/day 125% 125% 60% 60%

Interim Payment Certificate No 25 (July 2021)

Certified Amount 89,096,566 122,351.97 30,722,458,600 3,132,876.92
Executed Works Exc. Variations 2,480,724,087 3,924,366.22 690,288,980,762 75,928,823
%V 44.73% 57.67% 32.18% 36.01%
Applicable % of W/day 125% 125% 60% 125%

Note: 1 JPY = USD 109.77, 1 USD = IDR 13,972, 1 JPY = IDR 127.28

Based on the above basic conditions Table 4-4 shows the calculation of the Indirect Costs
using the FIDIC Green Book Formula, for the following scenarios
- Scenario 1 - Date of Critical Delay March 2021 with applicable percentage of W/day
defined by Equivalent USD Amount
- Scenario 2 - Date of Critical Delay June 2021 with applicable percentage of W/day
defined by Equivalent USD Amount
 - Scenario 3 - Date of Critical Delay March 2021 with applicable percentage of W/day
defined by each currency. (Note for this scenario the applicable percentage of W/day
is the same for each currency irrespective of the Critical Delay Date.)

Table 4-4 – Calculation of Indirect Cost Amounts

JPY USD IDR Equiv. USD

Accepted Contract Amount 5,545,982,306 6,805,014.00 2,144,944,203,441 210,846,010.26

Amount of on-Site and off-Site overheads 831,897,346 1,020,752.10 321,741,630,516 31,626,901.54

Amount of on-Site and off-Site overheads/day 569,403 698.67 220,220,144 21,647.43

Indirect Cost Amount

Scenario 1 (Applicable Percentage = 60%) 93,951,446 115,280.01 36,336,323,775 3,571,826.66

Scenario 2 (Applicable Percentage = 125%) 195,732,178 240,167.69 75,700,674,531 7,441,305.55

Scenario 3 (125% for FC & 60% for LC) 195,732,178 240,167.69 36,336,323,775 4,623,931.46

Note The original Time for Completion of the Works = 1,461 days
The period of delay = 275 days
“W” average weight of the on-Site and off-Site overheads = 15%

5 CONCLUSION & RECOMMENDATION

The request for Variation Proposal Specification and Supplementary Bill of Quantities
includes the provision for the Contractor to price Site Offices Facilities for the management
and administration of the Works as a result of the resequencing. The Site Office Facilities are
analogous to the Indirect Costs for on-Site and off-Site Overheads.

The mechanism for pricing the Site Office Facilities is somewhat ambiguous and may be
open to differing opinions with regards to what shall and shall not be included within the
pricing, should this be priced on the basis of breakdown of items.

The FIDIC Green Book identified the problematic nature of this pricing and incorporated a
formula to determine Indirect Costs based on the percentage of overhead within the original
Contract Amount and a Gaussian distribution of overheads over the Contract Duration.

Table 5-1 below details and summarises the assessment of the Indirect Costs based on the
Contractor’s proposal submission, the Engineer’s Estimate using assumed breakdown of the
Costs and the FIDIC Green Book Formula.

The range of amounts identified by the various mechanisms shown in Table 5-1 illustrates
the difficulty of estimating and agreeing the indirect Costs.
 Table 5-1 : Summary of Indirect Cost Amounts Estimates

JPY USD IDR Equiv. USD

Contractor’s Proposal 291,225,306 1,073.82 112,153,080,982 9,903,328

Engineer’s Estimate – Cost Breakdown 1,382,400 18,237,288,469 2,626,247

FIDIC Green Book Formula

Scenario 1 (Applicable Percentage = 60%) 93,951,446 115,280.01 36,336,323,775 3,571,826.66

Scenario 2 (Applicable Percentage = 125%) 195,732,178 240,167.69 75,700,674,531 7,441,305.55

Scenario 3 (125% for FC & 60% for LC) 195,732,178 240,167.69 36,336,323,775 4,623,931.46

The Engineer considers that the Green Book Formula, provides the most suitable mechanism
to agree these costs and avoids the requirement to prove causation and substantiation of
individual cost items. Scenario 3 for determining the percentage for the average cost per day
to be applied appears to be most reasonable.

The applicable percentages to the average cost per day shall be subject to discussion and
agreement as the Contractor is likely to contend that the threshold between application of
60% or 125% of W, may have been impacted by the previous delays incurred on the Works.
This is particularly true of the Local Currency Portion, wherein it may be argued that the
accepted delay due to the access issues caused by PT INALUM, meant that the Contractor
was unable to execute the excavation and open works activities in the Intake Area which are
predominantly priced in Local Currency.

The Engineer recommends that discussion with the Contractor is held to agree the use of
the Green Book Formula to allow the earliest agreement on the Costs for the Resequencing
Variation.
 NB – Reviewed Engineer’s Estimate

Scenario 3.

Bill Description Yen USD IDR Equiv. USD

1 Acceleration 2,092,235 734 2,116,007,425 171,240.45

2 Changed Sequence 35,676,485 15,599 33,911,354,054 2,767,704.01

3a Site Office Facilities (Indirect Costs) 195,732,178 240,167 36,336,323,775 4,623,931.46

3b Site Office Facilities (BQ Costs) 9,308,682 3,982 9,339,660,855 757,239.65

4 Insurances & Bank Securities 62,164,145 28,218 13,555,876,970 1,564,748.06

5 Method related charges 0 177,395 17,191,268,359 1,407,803.56

Totals 304,973,725 466,095 112,450,491,438 11,292,667.19

Contractor's Proposal 413,380,267 22,550 140,700,550,601 13,858,606

Scenario 2.

Bill Description Yen USD IDR Equiv. USD

1 Acceleration 2,092,235 734 2,116,007,425 171,240.45

2 Changed Sequence 35,676,485 15,599 33,911,354,054 2,767,704.01

3a Site Office Facilities (Indirect Costs) 195,732,178 240,167 75,700,674,531 7,441,305.55

3b Site Office Facilities (BQ Costs) 9,308,682 3,982 9,339,660,855 757,239.65

4 Insurances & Bank Securities 62,164,145 28,218 13,555,876,970 1,564,748.06

5 Method related charges 0 177,395 17,191,268,359 1,407,803.56

Totals 304,973,725 466,095 151,814,842,194 14,110,041.28

Contractor's Proposal 413,380,267 22,550 140,700,550,601 13,858,606

Contractor’s Proposal (corrected)

Ref Particulars JPY USD IDR Equiv. USD

1. Expenses Associated with Acceleration of the Works 1,800 5,065,208,324 362,542

2. Expenses Associated with The Changed Sequence of Works 64,534,588 2,896,126,756 795,188

3. Expenses Associated with Site Office Overheads 117,557,234 69,388,412,349 6,037,189

4. Operations of Site Facilities 5,483,450 2,337 8,705,150,895 675,334

5. Extension of the Security Bonds, Insurance policies 38,408,817 1,424,185,652 451,834

6. Loss Associated with Delay Release of Retention Moneys 13,726,306 19,139 10,456,797,992 892,596

7. Expenses Associated with The Prolonged Period of Subcontracts 26,621,885,610 1,905,374

8. The Head Office Overheads and Profit 173,668,072 1,074 16,142,783,023 2,738,549
Total Amount for Resequencing of Works and Amendment
413,380,267 22,550 140,700,550,601 13,858,606
of Key Dates and Coordination Event (Excl. VAT)