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The Single Source Contract Regulations 2014

Type Statutory-Instrument

Publication 2014-12-17

Last updated 2024-04-01

State In force

Department King's Printer of Acts of Parliament

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(f) a quantified analysis of the causes of variance (explaining not less than 90% of the total variance) between any estimated costs used to determine the contract price and the total actual and forecast costs;

(g) a forecast of any TCIF adjustment or any final price adjustment (regulation 16) which the contractor expects will be made;

(h) a description of any event that has occurred, or circumstances which have arisen, since the contract was entered into, that have had or are likely to have a material effect in relation to the contract, including—

(i) the date on which the contractor became aware of the event or circumstances;

(ii) whether the event or circumstances are covered by any contingency element of the contract price;

(iii) the effect that the event or circumstances have had on the costs already incurred; and

(iv) the forecast effect that the event or circumstances will have on the forecast costs which it is expected will be incurred;

(i) a list of—

(i) all delivery milestones set out in the contract;

(ii) where the contract sets an expected date for a delivery milestone to be completed, that date; and

(iii) the actual or expected delivery date for each delivery milestone;

(j) a description of any actual or intended sub-contracts which the primary contractor has entered into, or intends to enter into, for the purposes of enabling it to perform its obligations under the qualifying defence contract (including the total proportion of the contract price of the qualifying defence contract which the contractor expects to sub-contract); and

(k) in relation to each such sub-contract into which the primary contractor has entered in the period covered by the report, or intends to enter in the calendar quarter following the period covered by the report, and which has or is expected to have a value of not less than £1,000,000 ...—

(i) if the sub-contractor is a registered company, its registered name and company number, and the address of its registered office;

(ii) if the sub-contractor is not a registered company, its name;

(iii) whether the sub-contractor is associated with the primary contractor;

(iv) whether the sub-contractor is an SME;

(v) a brief description of the goods, works or services that will be provided under the sub-contract;

(vi) the date on which the sub-contract was, or is expected to be, entered into;

(vii) the contract completion date (or, if that date is not known, the expected contract completion date);

(viii) the (actual or estimated) price payable under the sub-contract; and

(ix) if an assessment has been made under regulation 61(1) or (4), the outcome of that assessment;

(l) in relation to each sub-contract which the primary contractor has entered into, or intends to enter into, and which has or is expected to have a value of not less than £15,000,000, if the primary contractor has made an assessment that the contract would not be a qualifying sub-contract—

(i) the outcome of the negative assessment;

(ii) confirmation of whether the award of the contract is not, or would not be, the result of a competitive process; and

(iii) confirmation of whether the contract enables the performance of contracts other than a qualifying defence contract or qualifying sub-contract.

(6A) Where the contract contains a component which was not priced in accordance with a contract pricing method under which costs are indistinguishable from profits, the report must also contain the relevant component information.

(6B) Where a component mentioned in paragraph (6A) has a value of less than £50,000,000, the report need only contain the relevant component information—

(a) on each of—

(i) a date agreed between the primary contractor and the Secretary of State at the time of agreement which is no more than five years following the time of agreement; and

(ii) such further dates before the expected contract completion date as may be agreed between them, each date to be no more than five years after the date agreed under paragraph (i); or

(b) if no agreement is made under sub-paragraph (a)—

(i) on the date which is three years after the last day of the calendar quarter during which the initial reporting date fell; and

(ii) on the date which is each third anniversary of that date.

(6C) In paragraphs (6A) and (6B), “relevant component information” means the following information in relation to the component so far as it is different from the information provided in relation to the contract in accordance with paragraph (6)—

(a) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters which have been, or are expected to be, taken into account in determining the contract price of the component—

(i) any risk contingency element included in the allowable costs of the component;

(ii) planned amounts of profit in respect of the component, excluding any amount resulting from an adjustment determined under step 3 of regulation 11; and

(iii) the maximum amount of profit in respect of the component resulting from an adjustment determined under step 3 of regulation 11;

(b) an annual profile of the estimated costs of the component (split by the contractor reporting structure) at the time of agreement;

(c) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters—

(i) any risk contingency element in respect of the component;

(ii) planned amounts of profit in respect of the component, excluding any amount resulting from an adjustment determined under step 3 of regulation 11; and

(iii) the expected maximum amount of profit in respect of the component resulting from an adjustment determined under step 3 of regulation 11,

that reflect the costs already incurred in respect of the component and the forecast costs which are expected to be incurred in respect of the component, indicating for each year whether those costs have been incurred, are forecast, or a combination of both;

(d) an annual profile of the costs already incurred in respect of the component and the forecast costs which are expected to be incurred in respect of the component, split by the contractor reporting structure and indicating for each year whether those costs have been incurred, are forecast, or a combination of both;

(e) a breakdown of the costs already incurred in respect of the component and the forecast costs of the component by reference to the calendar quarters of each of—

(i) the financial year in which the calendar quarter to which the report relates falls;

(ii) the previous financial year; and

(iii) the next financial year,

split by the contractor reporting structure;

(f) a quantified analysis of the causes of variance (explaining not less than 90% of the total variance) between any estimated costs used to determine the contract price for the component and the total actual and forecast costs of the component;

(g) a forecast of any TCIF adjustment or any final price adjustment (regulation 16) which the contractor expects will be made in respect of the component;

(h) a description of any event that has occurred, or circumstances which have arisen, since the component was entered into, that have had or are likely to have a material effect in relation to the component, including—

(i) the date on which the contractor became aware of the event or circumstances;

(ii) whether the event or circumstances are covered by any contingency element of the contract price of the component;

(iii) the effect that the event or circumstances have had on the costs already incurred in respect of the component; and

(iv) the forecast effect that the event or circumstances will have on the forecast costs of the component which it is expected will be incurred; and

(i) an explanation of whether, and if so how, each delivery milestone set out in the contract relates to the component.

(6D) Where the price of the contract or a component of the contract is determined entirely in accordance with a contract pricing method under which costs are indistinguishable from profits, the report must contain the following information in relation to the contract or component—

(a) the current estimate of the price; and

(b) details of any variance between the current estimate of the price and previous estimates of the price, and the reasons for that variance.

(7) In this regulation, “contractor reporting structure” means the breakdown of contract or component costs into the categories used by the contractor for its own internal contract management purposes.

Interim contract report

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(1) The primary contractor must provide an interim contract report for the qualifying defence contract within two months after each reporting date.

(2) If the value of the qualifying defence contract is less than £50,000,000, the reporting dates are—

(a) either—

(i) a date agreed between the primary contractor and the Secretary of State at the time of agreement which is no more than five years following the time of agreement; and

(ii) such further dates before the expected contract completion date as may be agreed between them, each date to be no more than five years after the previous reporting date; or

(b) if no agreement is made under sub-paragraph (a)—

(i) the date which is three years after the last day of the calendar quarter during which the initial reporting date fell; and

(ii) the date which is each third anniversary of that date.

(3) Otherwise, the reporting dates are—

(a) either—

(i) a date agreed between the primary contractor and the Secretary of State at the time of agreement which is no more than three years following the time of agreement; and

(ii) such further dates before the expected contract completion date as may be agreed between them, each date to be no more than three years after the previous reporting date; or

(b) if no agreement is made under sub-paragraph (a)—

(i) the date which is 12 months after the last day of the calendar quarter during which the initial reporting date fell; and

(ii) the date which is each anniversary of that date.

(3A) Where the contract contains components—

(a) the primary contractor and the Secretary of State may agree different reporting dates for each component in accordance with whichever of paragraph (2)(a) or (3)(a) applies to the contract;

(b) where no different reporting dates are agreed in accordance with sub-paragraph (a) in relation to a component, the reporting dates for that component are the same as the reporting dates for the contract under paragraph (2) or (3) (as the case may be).

(4) Subject to paragraphs (4B) to (4E), the report must contain the following information—

(a) a list of the key deliverables specified in the contract, with a brief description of each;

(b) the estimated quantum of those deliverables, expressed using the output metrics set out in the contract reporting plan;

(c) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters which have been, or are expected to be, taken into account in determining the contract price—

(i) any risk contingency element included in the allowable costs;

(ii) planned amounts of profit, excluding any amount resulting from an adjustment determined under step 3 of regulation 11; and

(iii) the maximum amount of profit resulting from an adjustment determined under step 3 of regulation 11;

(d) an annual profile of any estimated costs (split by the defined pricing structure) at the time of agreement;

(e) except where the component is priced using a contract pricing method under which costs are indistinguishable from profits, the total amount of non-recurring costs at the time of agreement (split by defined pricing structure);

(f) an annual profile of the estimated amount of each cost recovery base set out in the contract reporting plan;

(g) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters—

(i) any risk contingency element,

(ii) planned amounts of profit, excluding any amount resulting from an adjustment determined under step 3 of regulation 11, and

(iii) the expected amount of profit resulting from an adjustment determined under step 3 of regulation 11,

that reflect the costs already incurred and the forecast costs which are expected to be incurred, indicating for each year whether those costs have been incurred, are forecast, or a combination of both;

(h) an annual profile of the costs already incurred and the forecast costs which are expected to be incurred, split by the defined pricing structure and indicating for each year—

(i) whether the costs have been incurred, are forecast, or a combination of both; and

(ii) the amount of each cost recovery base set out in the contract reporting plan;

(i) a quantified analysis of the causes of variance (explaining not less than 90% of the total variance) between any estimated costs used to determine the contract price and the total actual and forecast costs;

(j) a list of all payments exceeding £100,000 or 1% of the contract price (whichever is the greater) that have been or are expected to be made by the Secretary of State under the contract, including—

(i) the amount, or expected amount, of each payment;

(ii) the date on which each payment did or is expected to fall due; and

(iii) if the contract requires the payment to be made in any currency other than sterling, the currency in which the payment was or is to be made;

(k) if the contract requires payment to be made in sterling, an annual profile of all such payments made, or which the contractor expects the Secretary of State will make; ...

(l) if the contract requires payment to be made in any currency other than sterling, an annual profile for each such currency of all payments made, or which the contractor expects the Secretary of State will make; and

(m) where the report is provided on a reporting date for a component of the contract, the relevant component information in relation to that component.

(4A) In paragraph (4)(m), “relevant component information” means the following information in relation to the component so far as it is different from the information provided in relation to the contract in accordance with paragraph (4)—

(a) an explanation of which of the key deliverables specified in the contract relate to the component;

(b) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters which have been, or are expected to be, taken into account in determining the contract price of the component—

(i) any risk contingency element included in the allowable costs of the component;

(ii) planned amounts of profit in respect of the component, excluding any amount resulting from an adjustment determined under step 3 of regulation 11; and

(iii) the maximum amount of profit in respect of the component resulting from an adjustment determined under step 3 of regulation 11;

(c) an annual profile of the estimated costs of the component (split by the defined pricing structure) at the time of agreement;

(d) except where the component is priced using a contract pricing method under which costs are indistinguishable from profits, the total amount of non-recurring costs for the component at the time of agreement (split by defined pricing structure);

(e) an annual profile of the estimated amount of each cost recovery base set out in the contract reporting plan in respect of the component;

(f) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters—

(i) any risk contingency element in respect of the component;

(ii) planned amounts of profit in respect of the component, excluding any amount resulting from an adjustment determined under step 3 of regulation 11; and

(iii) the expected maximum amount of profit in respect of the component resulting from an adjustment determined under step 3 of regulation 11,

(g) an annual profile of the costs already incurred in respect of the component and the forecast costs which are expected to be incurred in respect of the component (split by the defined pricing structure) and indicating for each year—

(i) whether those costs have been incurred, are forecast, or a combination of both; and

(ii) the amount of each cost recovery base set out in the contract reporting plan in respect of the component; and

(h) a quantified analysis of the causes of variance (explaining not less than 90% of the total variance) between any estimated costs used to determine the contract price of the component and the total actual and forecast costs of the component.

(4B) If the contract price for a contract or component is determined entirely in accordance with regulation 19A (commercial pricing)—

(a) the requirements in paragraph (4) are modified as follows in relation to a contract—

(i) the estimated quantum of deliverables required by paragraph (4)(b) need not be expressed using the output metrics set out in the contract reporting plan;

(ii) the report need not contain the information specified in paragraphs (4)(c)(i) and (ii), (d) to (f), (g)(i) and (h);

(iii) paragraph (4)(i) has effect as if for the words from “any estimated costs” to the end there were substituted “the estimated price of the contract determined in accordance with regulation 19A(5) (method of determining commercial price) and the current estimated price”;

(b) the requirements in paragraph (4A) are modified as follows in relation to a component—

(i) the report need not contain the information specified in paragraphs (4A)(b)(i) and (ii), (c) to (e), (f)(i) and (g);

(ii) paragraph (4A)(h) has effect as if for the words from “any estimated costs” to the end there were substituted “the estimated price of the component determined in accordance with regulation 19A(5) (method of determining commercial price) and the current estimated price”.

(4C) If the contract price for a contract or component is determined entirely in accordance with regulation 19B(3) (prices determined in accordance with law)—

(a) the requirements in paragraph (4) are modified as follows in relation to a contract—

(i) the estimated quantum of deliverables required by paragraph (4)(b) need not be expressed using the output metrics set out in the contract reporting plan;

(ii) the report need not contain the information specified in paragraphs (4)(c) to (h);

(iii) paragraph (4)(i) has effect as if for the words from “any estimated costs” to the end there were substituted “the estimated price of the contract determined in accordance with regulation 19B(3) (method of determining price determined in accordance with law) and the current estimated price”;

(b) the requirements of paragraph (4A) are modified as follows in relation to a component—

(i) the report need not contain the information specified in paragraphs (4A)(b) to (g);

(ii) paragraph (4A)(h) has effect as if for the words from “any estimated costs” to the end there were substituted “the estimated price of the component determined in accordance with regulation 19B(3) (method of determining price determined in accordance with law) and the current estimated price”.

(4D) If the contract price for a contract or component is determined entirely in accordance with regulation 19C (previously agreed price) the report need not contain the information specified in paragraph (4) (in relation to a contract) or (4A) (in relation to a component), and must instead contain the following information in relation to the contract or component—

(a) the current estimate of the price; and

(b) details of any variance between the current estimate of the price and previous estimates of the price, and the reasons for that variance.

(4E) If the contract price for a contract or component is determined entirely in accordance with regulation 19E (competed rates applied to uncompeted volumes), paragraphs (4)(f) and (h)(ii) (in relation to a contract) and (4B)(e) and (g)(ii) (in relation to a component) have effect as if references to “cost recovery base” were references to “competed rates”.

(5) Subject to paragraphs (7) to (9), if the value of the qualifying defence contract is less than £50,000,000, the report must also contain the following information—

(a) a forecast of any TCIF adjustment or any final price adjustment (regulation 16) which the contractor expects will be made;

(b) a description of any event that has occurred, or circumstances which have arisen, since the contract was entered into, that have had or are likely to have a material effect in relation to the contract, including—

(i) the date on which the contractor became aware of the event or circumstances;

(ii) whether the event or circumstances are covered by any contingency element of the contract price;

(iii) the effect that the event or circumstances have had on the costs already incurred (paragraph (4)(h)); and

(iv) the forecast effect that the event or circumstances will have on the forecast costs which it is expected will be incurred (paragraph (4)(h));

(i) all delivery milestones set out in the contract;

(ii) where the contract sets an expected date for a delivery milestone to be completed, that date; and

(iii) the actual or expected delivery date for each delivery milestone;

(d) a description of any actual or intended sub-contracts which the primary contractor has entered into, or intends to enter into, for the purposes of enabling it to perform its obligations under the qualifying defence contract (including the total proportion of the contract price which the primary contractor expects to sub-contract); and

(e) in relation to each such sub-contract which has or is expected to have a value of not less than £1,000,000 ...—

(i) if the sub-contractor is a registered company, its registered name and company number, and the address of its registered office;

(ii) if the sub-contractor is not a registered company, its name;

(iii) whether the sub-contractor is associated with the primary contractor;

(iv) whether the sub-contractor is an SME;

(v) a brief description of the goods, works or services that will be provided under the sub-contract;

(vi) the date on which the sub-contract was, or is expected to be, entered into;

(vii) the contract completion date (or, if that date is not known, the expected contract completion date);

(viii) the (actual or estimated) price payable under the sub-contract; and

(ix) if an assessment has been made under regulation 61(1) or (4), the outcome of that assessment.

(f) in relation to each sub-contract which the primary contractor has entered into, or intends to enter into, and which has or is expected to have a value of not less than £15,000,000, if the primary contractor has made an assessment that the contract would not be a qualifying sub-contract—

(i) the outcome of the negative assessment;

(ii) confirmation of whether the award of the contract is not, or would not be, the result of a competitive process; and

(iii) confirmation of whether the contract enables the performance of contracts other than a qualifying defence contract or qualifying sub-contract; and

(g) where the report is provided on a reporting date for a component of the contract, the relevant component information in relation to that component.

(6) In paragraph (5)(g), “the relevant component information” means, subject to paragraphs (7) to (9), the following information in relation to the component so far as it is different from the information provided in relation to the contract in accordance with paragraph (5)—

(a) a forecast of any TCIF adjustment or final price adjustment (regulation 16) which the contractor expects will be made in relation to the component;

(b) a description of any event that has occurred, or circumstances which have arisen, since the component was entered into, that have had or are likely to have a material effect in relation to the component, including—

(i) the date on which the contractor became aware of the event or circumstances;

(ii) whether the event or circumstances are covered by any contingency element of the contract price for the component;

(iii) the effect that the event or circumstances have had on the costs already incurred in respect of the component (paragraph (4A)(g)); and

(iv) the forecast effect that the event or circumstances will have on the forecast costs which it is expected will be incurred in respect of the component (paragraph (4A)(g)); and

(7) If the contract price for a contract or component is determined entirely in accordance with regulation 19A (commercial pricing)—

(a) the requirements in paragraph (5) are modified as follows in relation to a contract—

(i) the report need not contain the information specified in paragraph (5)(a) and (d) to (f);

(ii) paragraph (5)(b)(iii) has effect as if for “costs already incurred” there were substituted “price payable”;

(iii) paragraph (5)(b)(iv) has effect as if for “costs which it is expected will be incurred” there were substituted “price payable”;

(b) the requirements in paragraph (6) are modified as follows in relation to a component—

(i) the report need not contain the information specified in (6)(a);

(ii) paragraph (6)(b)(iii) has effect as if for “costs already incurred” there were substituted “price payable”;

(iii) paragraph (6)(b)(iv) has effect as if for “costs which it is expected will be incurred” there were substituted “price payable”.

(8) If the contract price for a contract or component is determined entirely in accordance with regulation 19B(3), (prices determined in accordance with law)—

(a) the requirements in paragraph (5) are modified as follows in relation to a contract—

(i) the report need not contain the information specified in paragraph (5)(a) and (d) to (f);

(ii) paragraph (5)(b)(iii) has effect as if for “costs already incurred” there were substituted “price payable”;

(b) the requirements in paragraph (6) are modified as follows in relation to a component—

(i) the report need not contain the information specified in paragraph (6)(a);

(ii) paragraph (6)(b)(iii) has effect as if for “costs already incurred” there were substituted “price payable”.

(9) If the contract price for the contract or component is determined in accordance with regulation 19C (previously agreed price)—

(a) the requirements in paragraph (5) are modified as follows in relation to a contract—

(i) paragraph (5)(b)(iii) has effect as if for “costs already incurred” there were substituted “price payable after the contract has become a qualifying defence contract”;

(ii) paragraph (5)(c)(i) has effect as if at the end there were inserted “after it became a qualifying defence contract”;

(iii) the report need not contain the information specified in paragraph (5)(d) to (f);

(b) paragraph (6)(b)(iii) has effect in relation to a component as if for “costs already incurred” there were substituted “price payable after the contract has become a qualifying defence contract”.

Contract completion report

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(1) The primary contractor must provide a contract completion report within six months after the contract completion date of the qualifying defence contract.

(2) Subject to paragraphs (3) to (7), the report must contain the following information—

(a) a list of the key deliverables specified in the contract, with a brief description of each;

(b) the actual quantum of those deliverables, expressed using the output metrics set out in the most recent contract reporting plan;

(ba) where the contract contains components, an explanation of which of those deliverables relate to which component;

(c) an annual profile (or, if the contractor is of the view that it is not possible to express these matters in an annual profile, the total amount) of the following matters—

(i) any risk contingency element included in the allowable costs and, where the contract contains components, an explanation of which parts of any risk contingency element relate to which component;

(ii) any actual risk contingency element and, where the contract contains components, an explanation of which parts of any actual risk contingency element relate to which component;

(iii) the maximum amount of profit for the contract and, where the contract contains components, for each component that could have resulted from the incentive adjustment (step 3 of regulation 11) at the time of agreement;

(iv) the actual incentive adjustment for the contract and, where the contract contains components, for each component;

(v) the planned amount of profit for the contract and, where the contract contains components, for each component, excluding any amount resulting from the incentive adjustment; and

(vi) the actual amount of profit for the contract and, where the contract contains components, for each component, excluding any amount resulting from the incentive adjustment;

(d) an annual profile of any estimated costs for the contract and, where the contract contains components, for each component at the time of agreement (split by the defined pricing structure);

(e) the total amount of non-recurring allowable costs (split by the defined pricing structure) for the contract and, where the contract contains components, for each component of the contract, except where the contract or component was priced using a contract pricing method under which costs are indistinguishable from profits;

(f) an annual profile of the estimated amount of each cost recovery base set out in the contract reporting plan at the time of agreement;

(g) an annual profile of the actual costs (split by the defined pricing structure) for the contract and, where the contract contains components, each component of the contract;

(h) an annual profile of the actual amount of each cost recovery base set out in the contract reporting plan;

(i) a quantified analysis of the causes of variance (explaining not less than 90% of the total variance) between any estimated costs used to determine the contract price of the contract and, where the contract contains components, each component of the contract and the total actual and forecast costs;

(j) a description of any event that has occurred, or circumstances which have arisen, since the contract was entered into, that have had or are likely to have a material effect in relation to the contract or, where the contract contains components, a component of the contract, including—

(i) the date on which the contractor became aware of the event or circumstances;

(ii) whether the event or circumstances were covered by any contingency element of the contract price for the contract or component; and

(iii) the effect that the event or circumstances have had on the costs already incurred or forecast to be incurred under the contract or component;

(k) a forecast of any TCIF adjustment or any final price adjustment (regulation 16) which the contractor expects will be made;

(l) a list of all payments exceeding £100,000 or 1% of the contract price (whichever is the greater) that have been or are expected to be made by the Secretary of State under the contract, including—

(i) the amount, or expected amount, of each payment;

(ii) the date on which each payment did, or is expected to, fall due; and

(iii) if the contract requires the payment to be made in any currency other than sterling, the currency in which the payment was or is to be made;

(m) if the contract requires payment to be made in sterling, an annual profile of all such payments made, or which the contractor expects the Secretary of State will make;

(n) if the contract requires payment to be made in any currency other than sterling, an annual profile for each such currency of all payments made, or which the contractor expects the Secretary of State will make;

(o) a list of—

(i) all delivery milestones set out in the contract;

(ii) where the contract sets an expected date for a delivery milestone to be completed, that date;

(iii) the actual or expected completion date for each delivery milestone; and

(iv) a description of the causes of any variance between the expected date for a delivery milestone set out in the contract, and the actual or expected completion date; and

(oa) where the contract contains components, an explanation of which delivery milestones relate to which component;

(p) in relation to each sub-contract which the primary contractor has entered into for the purposes of enabling it to perform its obligations under the qualifying defence contract which has or is expected to have a value of not less than £1,000,000 ...—

(i) if the sub-contractor is a registered company, its registered name and company number, and the address of its registered office;

(ii) if the sub-contractor is not a registered company, its name;

(iii) whether the sub-contractor is associated with the primary contractor;

(iv) whether the sub-contractor is an SME;

(v) a brief description of the goods, works or services provided under the sub-contract;

(vi) the date on which the sub-contract was entered into;

(vii) the contract completion date (or, if that date is not known, the expected contract completion date);

(viii) the (actual or estimated) price payable under the sub-contract; and

(ix) if an assessment has been made under regulation 61(1) or (4), the outcome of that assessment;

(q) in relation to each sub-contract which the primary contractor has entered into, or intends to enter into, and which has or is expected to have a value of not less than £15,000,000, if the primary contractor has made an assessment that the contract would not be a qualifying sub-contract—

(i) the outcome of the negative assessment;

(ii) confirmation of whether the award of the contract is not, or would not be, the result of a competitive process; and

(iii) confirmation of whether the contract enables the performance of contracts other than a qualifying defence contract or qualifying sub-contract; and

(r) a description of any component completion reports provided under regulation 27A.

(3) If the contract price for the contract or component is determined entirely in accordance with regulation 19A (commercial pricing) or regulation 19B(3) (prices determined in accordance with law) the requirements in paragraphs (2) are modified as follows in relation to the contract or component—

(a) the actual quantum of deliverables required by paragraph (2)(b) need not be expressed using the output metrics set out in the contract reporting plan;

(b) the report need not contain the information specified in paragraphs (2)(c)(i), (ii), (v) and (vi), (b) to (h), (k), (p) and (q);

(c) paragraph (2)(i) has effect as if for the words from “any estimated” to the end there were substituted “the contract price of the contract or component estimated at the time of agreement and the actual contract price of the contract or component”;

(d) paragraph (2)(j)(iii) has effect as if for “costs already incurred or forecast to be incurred under the contract or component” there were substituted “price payable, together with a quantified analysis of the variance”.

(4) If the contract price for the contract or component is determined entirely in accordance with regulation 19C (previously agreed price) the requirements in paragraphs (2) are modified as follows in relation to the contract or component—

(a) paragraph (2)(a) has effect as if at the end there were inserted “which were deliverable after the contract has become a qualifying defence contract”;

(b) paragraph (2)(b) has effect as if after “expressed” there were inserted “in respect of those deliverables that were deliverable after the contract became a qualifying defence contract”;

(d) paragraph (2)(i) has effect as if for the words from “any estimated” to the end there were substituted “the contract price for the contract or component estimated at the time of agreement and the actual contract price for the contract or component”;

(e) paragraph (2)(j) has effect as if for “was entered into” there were substituted “became a qualifying defence contract”;

(f) paragraph (2)(m) has effect as if at the end there were inserted “after the contract became a qualifying defence contract”;

(g) paragraph (2)(n) has effect as if at the end there were inserted “after the contract became a qualifying defence contract”;

(h) paragraph (2)(o) has effect as if—

(i) in paragraph (2)(o)(i) at the end there were inserted “after the contract became a qualifying defence contract”;

(ii) paragraph (2)(o)(ii) were omitted.

(5) If the contract price for the contract or component is determined entirely in accordance with regulation 19E (competed rates applied to uncompeted volumes) in relation to the contract or component—

(a) paragraph (2)(f) has effect as if for “cost recovery base” there were substituted “competed rates”;

(b) paragraph (2)(h) has effect as if for “cost recovery base” there were substituted “competed rates”.

(6) The report need not separately identify any information in relation to a component which has been provided in a report under regulation 27A (component completion report).

Contract costs statement

29

(1) The primary contractor must provide a contract costs statement—

(a) within 12 months after the contract completion date of the contract; and

(b) where the component completion date of a component of the contract is more than 12 months before the expected contract completion date of the contract, within 12 months after the component completion date of the component.

(1A) Where a statement is provided in accordance with—

(a) paragraph (1)(a), the statement must contain the information required by this regulation in relation to the contract and, where different, in relation to each component of the contract in respect of which no statement has been provided in accordance with paragraph (1)(b);

(b) paragraph (1)(b), the statement must contain the information required by this regulation in relation to the component in respect of which the statement is provided.

(2) If the contract or component is not priced entirely in accordance with a contract pricing method under which costs are indistinguishable from profits, the statement must contain the following information—

(a) the start and end dates of the contractor's accounting period;

(b) if there has been any agreement between the contractor and the Secretary of State as to the cost allocation and apportionment methodology to be used in the contract cost statement, a description of that agreement and any deviations from the methodology;

(c) an annual profile of the actual allowable costs for the contract or, where the statement is provided in relation to a component, for the component, showing—

(i) all purchased items, services and expenses (including payments to sub-contractors) which are direct costs;

(ii) any other direct costs; and

(iii) all indirect costs, showing each cost recovery rate charged and the quantum of the corresponding cost recovery base;

(iv) the total actual costs which the contractor claims are allowable costs;

(d) if there is any variance between the total actual costs (sub-paragraph (c)(iv)) and the costs described in sub-paragraph (c)(i) to (iii), an explanation of the reason for that variance;

(e) if there is any variance between a cost recorded in the most recent information provided in response to a direction under regulation 30(1) or (3)(d) and the amount reported for the same cost in sub-paragraph (c)(i) to (iv), an explanation of the reason for that variance; and

(f) the percentage of the allowable costs included in the statement which are still estimated rather than actual.

(2A) If the contract or component is priced entirely in accordance with a contract pricing method under which costs are indistinguishable from profits, the statement must contain the following information—

(a) an annual profile of the actual price payable under the contract or component, and where the contract or component was priced in accordance with regulation 19E (competed rates applied to uncompeted volumes) the annual profile must show—

(i) all competed rate costs showing each competed rate charged and the quantum of the corresponding volume; and

(ii) the actual volumes delivered under the contract or component; and

(b) if there is any variance between the total price estimated at the time of agreement and the actual total price payable under the contract or component, an explanation of the reason for that variance.

(3) Up to 2% of—

(a) the actual allowable costs required by paragraph (2)(c) may, without explanation, be estimated costs;

(b) the actual price payable required by paragraph (2A)(a) may, without explanation, be estimated price;

(4) 2% or more of the actual allowable costs, actual price payable or actual volumes mentioned in paragraph (3) may be estimated costs, price or volumes, if an explanation is given of—

(a) why it is not possible to provide actual costs, price or volumes at the time the statement is provided; and

(b) when the actual costs, price or volumes will be available.

(4A) Where estimated costs, price or volumes are provided in accordance with paragraph (4), the primary contractor must provide the actual costs, price or volumes as soon as reasonably practicable after that information becomes available.

(5) In this regulation—

(za) “competed rate” means the competed rate or price in accordance with the terms of the relevant framework agreement;

(zb) “competed rate costs” means costs which—

(i) the contractor claims are allowable costs under the contract; and

(ii) have been calculated by applying a competed rate to a volume;

(a) “direct costs” means costs which—

(i) the contractor claims are allowable costs under the contract; and

(ii) have not been calculated using a cost recovery rate;

(b) “indirect costs” means costs which—

(i) the contractor claims are allowable costs under the contract; and

(ii) have been calculated using a cost recovery rate.

On-demand contract report

30

(1) Within one month of the initial reporting date of the qualifying defence contract, the Secretary of State may by written direction require the primary contractor to provide the information described in regulation 29(2) (contract costs statement) for one or more specified periods, each such period ending on a date before—

(a) where the information is required in relation to the contract, the contract completion date;

(b) where the information is required in relation to a component of the contract, the component completion date for that component.

(2) The contractor must provide the information required under paragraph (1) within 12 months after the last day of each period specified in the written direction.

(3) Before the contract completion date or the component completion date of a component of the contract, the Secretary of State may by written direction require the primary contractor to provide the information described in any of—

(a) regulation 23(2) (contract pricing statement);

(b) regulation 24(2) (contract reporting plan);

(d) regulation 29(2) (contract costs statement).

(4) The Secretary of State may make more than one written direction under paragraph (3) in relation to the contract or component.

(5) The contractor must provide the information required under paragraph (3)(a) or (b)—

(a) if the contractor and the Secretary of State agree a date which is no more than three months after the date of receiving the written direction, by that date; or

(b) if no such agreement is made, within one month of receiving the written direction.

(6) The contractor must provide the information required under paragraph (3)(c)—

(a) if the contractor and the Secretary of State agree a date which is no more than six months after the date of receiving the written direction, by that date; or

(b) if no such agreement is made, within two months after receiving the written direction.

(7) The contractor must provide the information required under paragraph (3)(d)—

(a) if the contractor and the Secretary of State agree a date which is no more than 18 months after the date of receiving the written direction, by that date; or

(b) if no such agreement is made, within six months after receiving the written direction.

PART 6 — Reports on overheads and forward planning etc

Application of this Part

31

(1) This Part applies where—

(a) a person (“P”) is party to a qualifying defence contract; and

(b) the ongoing contract condition is met in relation to a financial year (“the relevant financial year”).

(2) Paragraph (1) is subject to section 25(4) (minimum value of qualifying defence contract for reporting requirement to be imposed), and the amount specified for the purposes of that subsection is—

(a) for the financial years ending on 31 March 2016 and 31 March 2017, £20,000,000;

(b) for subsequent financial years, £50,000,000.

(2A) In determining the value of a qualifying defence contract for the purposes of this Part, any part of the contract the price of which was determined in accordance with a contract pricing method under which costs are indistinguishable from profits (within the meaning of regulation 22(10)(aa)) is to be disregarded.

(3) The reference in paragraph (1) to the ongoing contract condition being met in relation to a financial year has the meaning given by section 25(5).

(4) The reference in paragraph (1) to a financial year does not include the financial year ending on 31 March 2015.

Interpretation

32

(1) In this Part, “QBU” (qualifying business unit) means—

(a) a unit to which paragraph (3) applies in respect of a relevant period;

(b) an undertaking to which paragraph (4) applies in respect of a relevant period; or

(2) A period is relevant if it ends on a day falling within the relevant financial year.

(3) This paragraph applies to a unit in respect of any period if—

(a) the unit carries on any activities for the purposes of an undertaking which is, or is associated with, the designated person;

(b) separate financial accounting statements are produced in respect of it for that period;

(c) in that period it provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and

(d) the total value of what it provides for those purposes in that period is at least £10,000,000.

(4) This paragraph applies to an undertaking in respect of any period if—

(a) no unit is a QBU in respect of that period by virtue of carrying on activities for the purposes of that undertaking;

(b) the undertaking is, or is associated with, the designated person;

(d) in that period it provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and

(e) the total value of what it provides for those purposes in that period is at least £10,000,000.

(5) This paragraph applies to a group of undertakings in respect of any period if—

(a) no unit is a QBU in respect of that period by virtue of carrying on activities for the purposes of any of those undertakings;

(b) none of those undertakings is a QBU in respect of that period;

(d) a single set of financial accounting statements is produced in respect of the group for that period, separate from those of the parent undertakings of any of those undertakings;

(e) in that period the group provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and

(f) the total value of what the group provides for those purposes in that period is at least £10,000,000.

(6) In this Part—

(a) “defence contract” means—

(i) any contract to which the Secretary of State is a party which is for, or substantially for, defence purposes (within the meaning of regulation 3); or

(ii) any contract entered into for the purpose of enabling a contract within paragraph (i), or this paragraph, to be fulfilled;

(b) “the designated person” means—

(i) where the person mentioned in regulation 31(1) (“P”) is associated with one or more other persons, the ultimate parent undertaking in relation to P and those other persons,

(ii) otherwise, P,

and section 25(9) (definition of “ultimate parent undertaking”) applies for the purposes of this sub-paragraph as it applies for the purposes of section 25(3);

(d) “pricing QBU” means a QBU in relation to which a cost recovery rate has been used for determining the price payable under any contract mentioned in paragraph (3)(c), (4)(d) or (5)(e), as the case may be;

(e) “the relevant accounting period”, in relation to a QBU, means the period in respect of which paragraph (3), (4) or (5) applies to the QBU.

General requirements

33

(1) Every report provided under this Part must contain the following information—

(a) the name, position and contact details of—

(i) the individual submitting the report; and

(ii) an individual to be notified if any compliance notice or penalty notice is given in relation to the report;

(b) the date the report is due;

(d) the relevant financial year to which the report relates.

(2) A report provided under any of regulations 34 to 39 must contain the following information—

(a) the name of the QBU to which it relates;

(b) the relevant accounting period to which the report relates; and

(3) Where a report requires an analysis of staffing costs, that must include—

(a) the total number of employees;

(b) the proportion of the cost of employing those employees recovered through cost recovery rates, and the proportion recovered through direct costs;

(d) the proportion of the cost of engaging those contractors recovered through cost recovery rates, and the proportion recovered through direct costs.

(4) In this regulation, “contractor” means any individual who provides services under contract for the purposes of activities undertaken by a QBU, but who is not employed by the designated person or any person associated with the designated person.

(5) All reports provided under this Part must be provided to the Secretary of State and to the SSRO.

(6) All reports under this Part, except a strategic industry capacity report (regulation 40), must be provided in electronic form.

(7) A strategic industry capacity report must be provided either in electronic form or in hard copy.

(8) In preparing reports, the designated person must have regard to any relevant guidance issued by the SSRO.

Actual rates claim report

34

(1) The designated person must provide, for each relevant financial year, an actual rates claim report for each pricing QBU in that relevant financial year.

(2) The actual rates claim report must be provided either—

(a) three months after either—

(i) the end of the relevant accounting period, or

(ii) the date on which the ongoing contract condition was first met in relation to the relevant financial year,

whichever is the later; or

(b) if the designated person and the Secretary of State agree a date which is within three months after the end of the period described in paragraph (a), by that date.

(3) The report must contain the following information—

(a) a list of all cost recovery rates which have been calculated for that QBU and for which a claim relating to the relevant accounting period has been or will be made;

(b) a list of all the cost recovery bases that have been used to calculate the cost recovery rates described in sub-paragraph (a);

(d) the QBU's financial accounting statements and supporting accounting schedules for the relevant accounting period;

(e) a quantified analysis of the adjustments made between those financial accounting statements and costs claimed for recovery through cost recovery rates;

(f) a quantified analysis of any adjustments for costs—

(i) incurred in the relevant accounting period that have been or will be included in a claim relating to a period other than the relevant accounting period;

(ii) incurred in a period other than the relevant accounting period that have been or will be included in a claim relating to the relevant accounting period;

(g) a quantified analysis of QBU costs recovered as direct costs under any qualifying defence contract, qualifying sub-contract or other defence contract;

(h) a quantified analysis of QBU costs allocated to each cost recovery base listed under sub-paragraph (b);

(i) a calculation of the amount of each such cost recovery base; and

(j) a calculation of each cost recovery rate, including, for each such rate—

(i) the total cost claimed and the cost recovery base which has been used to calculate it; and

(ii) the amount of each such cost recovery base.

QBU actual cost analysis report

35

(1) The designated person must provide, for each relevant financial year, a QBU actual cost analysis report for each QBU in that relevant financial year.

(2) In the case of a pricing QBU, the report must be provided with the actual rates claim report for that pricing QBU for that relevant financial year.

(3) In any other case, the report must be provided either—

(a) three months after either—

(i) the end of the relevant accounting period, or

(ii) the date on which the ongoing contract condition was first met in relation to the relevant financial year,

whichever is the later; or

(b) if the designated person and the Secretary of State agree a date which is within three months after the end of the period described in paragraph (a), by that date.

(4) The Secretary of State may by written notice require the designated person to provide a further QBU actual cost analysis report for any one or more QBU for the relevant financial year.

(5) The designated person must provide a further QBU actual cost analysis report within a month of receiving a notice under paragraph (4).

(6) The Secretary of State may only require one further QBU actual cost analysis report for any one QBU in a relevant financial year.

(7) The report must contain the following information (“costs analysis information”) for the relevant accounting period —

(a) a quantified analysis of the total actual operating costs incurred by the QBU, showing the amount of each type of cost (including activity costs) and, for each type of cost, the amount attributable to each business function;

(b) an analysis of staffing costs relative to business function;

(i) revenue from any qualifying defence contract or qualifying sub-contract;

(ii) revenue from any other defence contract;

(iii) any other revenue;

(d) actual values for all cost recovery bases that have been used to calculate the cost recovery rates which have been calculated for that QBU and for which a claim relating to the relevant accounting period has been or will be made; and

(e) actual values for the cost recovery rates.

(8) If a QBU estimated cost analysis report (regulation 37) was required for the QBU in relation to the financial year immediately preceding the relevant financial year, the report must contain—

(a) the costs analysis information as estimated in the previous report; and

(b) an explanation of any material difference between the costs analysis information as estimated in the previous report and the costs analysis information in this report.

Estimated rates claim report

36

(1) The designated person must provide, for each relevant financial year, an estimated rates claim report for each pricing QBU that was a pricing QBU of the designated person in relation to the financial year immediately preceding the relevant financial year.

(2) The estimated rates claim report must be provided either—

(a) three months after either—

(i) the end of the relevant accounting period, or

(ii) the date on which the ongoing contract condition was first met in relation to the relevant financial year,

whichever is the later; or

(b) if the designated person and the Secretary of State agree a date which is within three months after the end of the period described in paragraph (a), by that date.

(3) The report must contain the following information for the accounting period immediately following the relevant accounting period—

(a) a list of all cost recovery rates which will be calculated for that QBU and for which it is anticipated that a claim will be made during a future relevant accounting period;

(b) a list of all the cost recovery bases that have been used to calculate the cost recovery rates described in sub-paragraph (a);

(d) the QBU budgeted cost and budgeted volume data;

(e) a quantified analysis of the adjustments made between the budget and costs claimed for recovery through cost recovery rates;

(f) a quantified analysis of any adjustments for costs incurred in or forecast for one relevant accounting period but recovered in other relevant accounting periods;

(g) a quantified analysis of QBU costs estimated to be recovered as direct costs under any qualifying defence contract, qualifying sub-contract, or other defence contract;

(h) a quantified analysis of QBU estimated costs allocated to each cost recovery base listed under sub-paragraph (b);

(i) a calculation of the estimated amount of each such cost recovery base; and

(j) a calculation of each estimated cost recovery rate, including, for each such rate—

(i) the total estimated cost claimed and the cost recovery base which has been used to calculate it; and

(ii) the estimated amount of each such cost recovery base.

QBU estimated cost analysis report

37

(1) The designated person must provide, for each relevant financial year, a QBU estimated cost analysis report for each QBU that was a QBU of the designated person in the relation to the financial year immediately preceding the relevant financial year.

(2) In the case of a pricing QBU, the report must be provided with the estimated rates claim report for that pricing QBU for that relevant financial year.

(3) In any other case, the report must be provided either—

(a) three months after either—

(i) the end of the relevant accounting period, or

(ii) the date on which the ongoing contract condition was first met in relation to the relevant financial year,

whichever is the later; or

(b) by agreement with the Secretary of State, a date within three months after the end of the period described in paragraph (a).

(4) The Secretary of State may by written notice require the designated person to provide a further QBU estimated cost analysis report for any one or more QBU for the relevant financial year.

(5) The designated person must provide a further QBU estimated cost analysis report within a month of receiving a notice under paragraph (4).

(6) The Secretary of State may only require one further QBU estimated cost analysis report for any one QBU in a relevant financial year.

(7) The report must contain the following information (“costs analysis information”) for the relevant accounting period—

(a) a quantified analysis of the total estimated operating costs for the QBU, showing the amount of each type of cost (including activity costs) and, for each type of cost, the amount attributable to each business function;

(b) an analysis of estimated staffing costs relative to business function;

(i) revenue from any qualifying defence contract or qualifying sub-contract;

(ii) revenue from any other defence contract;

(iii) any other revenue;

(d) estimated values for all cost recovery bases that have been used to calculate the cost recovery rates which will be calculated for that QBU and for which it is anticipated that a claim will be made during a future relevant accounting period; and

(e) estimated values for the cost recovery rates.

(8) The report must contain—

(a) an explanation of any material differences between the actual costs analysis information in relation to the financial year immediately preceding the relevant financial year and the estimated costs analysis information for the relevant financial year; and

(b) a description of material future initiatives that may be included in any future actual rates claim report or estimated rates claim report, and for each initiative an explanation of the estimated impact on the costs analysis information over the next five periods in respect of which financial accounting statements are expected to be produced for the QBU.

Estimated rates agreement pricing statement

38

(1) The designated person must, for each relevant financial year, provide an estimated rates agreement pricing statement for each pricing QBU that was a pricing QBU of the designated person in relation to the financial year immediately preceding the relevant financial year.

(2) The designated person must provide the estimated rates agreement pricing statement for each pricing QBU with the estimated rates claim report for that pricing QBU for the same relevant financial year.

(3) The Secretary of State may by written notice require the designated person to provide a further estimated rates agreement pricing statement for any one or more pricing QBU for the relevant financial year.

(4) The designated person must provide an estimated rates agreement pricing statement within three months of receiving a notice under paragraph (3).

(5) The Secretary of State may only require one further estimated rates agreement pricing statement for any one pricing QBU in a relevant financial year.

(6) The report must contain the following information—

(a) a description of the facts and assumptions used in calculating each cost recovery base listed in the estimated rates claim report (regulation 36(3)(b));

(b) whether the amount of each cost recovery base (regulation 36(3)(j)(ii)) has been estimated in a manner consistent with equivalent estimates in previous years and, if not, a description of any changes;

(d) a description of indices and rates used in calculating the estimated costs included in the estimated rates claim report, including for each—

(i) its source (including that source's version or date); and

(ii) an explanation of why its use was considered to be appropriate; and

(e) a description of all material assumptions—

(i) regarding changes to costs relating to employment;

(ii) used to derive any estimated staff head count upon which estimated costs in the estimated rates claim report are based;

(iii) used in calculating any costs relating to decreasing over-capacity that have been included in the cost recovery rates (regulation 36(3)(a)); and

(iv) regarding significant costs that have been included in the cost recovery rates and that are novel or unusual.

Rates comparison report

39

(1) The Secretary of State may, for any relevant financial year, by written notice require the designated person to provide a rates comparison report for any one or more pricing QBU for that relevant financial year.

(2) The designated person must provide a rates comparison report within two months after receiving a notice under paragraph (1).

(3) The Secretary of State may only require one rates comparison report for any one QBU in a relevant financial year.

(4) The report must contain the following information—

(a) a list of all qualifying defence contracts and qualifying sub-contracts—

(i) that have a contract completion date on or after the first day of the relevant accounting period;

(ii) to which the designated person or any person associated with it is party; and

(iii) the price of which have been or will be calculated using a cost recovery rate which relates to the costs of the QBU;

(b) for each of those contracts—

(i) any unique identifying number allocated to the contract by the contractor;

(ii) any unique identifying number allocated to the contract by the Secretary of State;

(iii) any title given in the contract;

(iv) the date on which the contract was entered into;

(v) the contract pricing method or methods used in determining the price payable under the contract; and

(vi) whether the contract is a qualifying defence contract or a qualifying sub-contract;

(c) a list of all the cost recovery rates used in any of those contracts, and the actual value of each of those rates as provided in the QBU actual cost analysis report; and

(d) for each cost recovery rate used in determining the contract price under regulation 10 (or, if the price has been re-determined in accordance with the Schedule, used in the most recent determination)—

(i) the actual amount of the cost recovery base attributable to the contract;

(ii) the amount of the cost recovery base used in determining the contract price; and

(iii) the cost recovery rate used in determining the contract price.

Strategic industry capacity report: general requirements

40

(1) The designated person must provide, for each relevant financial year, a strategic industry capacity report either—

(a) 12 months after either—

(i) the end of the time period in relation to which financial accounting statements are prepared for the designated person and which ends on any day falling within the relevant financial year (“designated person's accounting period”), or

(ii) the date on which the ongoing contract condition was first met in relation to the relevant financial year,

whichever is the later; or

(b) if the designated person and the Secretary of State agree a date which is within six months after the end of the period described in paragraph (a), by that date.

(2) The report must contain the information specified in regulations 41 to 44 and (unless otherwise specified) that information must relate to the designated person's accounting period.

(3) For the purposes of regulations 41 and 42(1), a person is a qualifying supplier if—

(a) it is associated with the designated person;

(b) during the designated person's accounting period to which the report relates, the person provides anything for the purposes of a qualifying defence contract or qualifying sub-contract—

(i) to which the designated person, or any person associated with it, is party; and

(ii) which has its contract completion date on or after the first day of the designated person's accounting period.

Strategic industry capacity report: corporate structure

41

The strategic industry capacity report must contain—

(a) a list of any undertakings associated with the designated person;

(b) for each such undertaking—

(i) if it is a registered company, its registered name and company number, and the address of its registered office;

(ii) any trading name (if that is different to its registered name);

(iii) its accounting period; and

(iv) whether it is a qualifying supplier of the designated person;

(d) in the case of a QBU which is a QBU by virtue of regulation 32(1)(a) or (c)—

(i) the undertaking, or a list of the undertakings, that are listed in that QBU; and

(ii) for each of those undertakings, the approximate proportion of its costs that are included in the QBU's financial accounting statements;

(e) for each QBU and qualifying supplier of the designated person, a description of its revenue, showing the proportion derived from—

(i) any qualifying defence contract or qualifying sub-contract;

(ii) any other defence contract;

(iii) all other sources; and

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