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Process Scope This guide is published to support the IBM Business Partners System Integrators and is applicable to all IBM Systems Hardware brands across countries operating within the Europe Integrated Operating Team (IOT). QMX online version is the Master. Any hard copy versions of this document are for REFERENCE ONLY. QMX link: https://d01db034.pok.ibm.com/q_dir/qmx/ww/qd7pro.nsf/procnum/CoE-PCD-00811

Last updated 1

st April 2016

= EXTERNAL USE =

https://d01db034.pok.ibm.com/q_dir/qmx/ww/qd7pro.nsf/procnum/CoE-PCD-00811

CSI Growth Fund Program_v15a_EXTERNAL_1Apr16_clean Page 2 of 25

KEY FACTS

Program Objective and Overview The CSI Growth Fund Program (henceforth called “the Program”) is an expense based investment program for IBM System Integrators (SI) covering z Systems, Power (p and i) and Storage hardware brands. It is intended to fund fully documented pre-approved activities that have been submitted by the IBM System Integrator.

Process Overview The Program and its Operations Guide (separate document) has been designed by the WW Systems Hardware Channels Management team, and its execution is owned by the IMT CSI Leader or, where not available, by the IMT Global Business Partners (GBP) Leader. It is the responsibility of the IMT owner to ensure that the Program is implemented in accordance with the guidelines. CSI Growth Funds committed to the IBM System Integrators without using the approved process as defined in this document will be treated as an unauthorised commitment. Throughout this document, the below abbreviations will be used with the following meanings: SI = System Integrators CSI = Computer Services Industry SISC = System Integrators Sales Centre For the rest of the abbreviations, please see the glossary at the end of the document.

Table of Contents

1. EXECUTIVE SUMMARY .................................................................................................................................... 4

2. ROLES AND RESPONSIBILITIES .................................................................................................................... 5

2.1. GROWTH FUND REQUESTS SUBMITTED BY SYSTEM INTEGRATORS .................................................................... 5

3. PROGRAM RULES ............................................................................................................................................ 6

3.1. BP ELIGIBILITY .............................................................................................................................................. 6 3.2. CSI GROWTH FUND ACTIVITY APPLICATIONS .................................................................................................. 6 3.3. CSI GROWTH FUND CLAIMS ........................................................................................................................... 7 3.4. OTHER PROGRAM RULES ................................................................................................................................ 8 3.5. EXCEPTIONS .................................................................................................................................................. 9

4. BEST PRACTICES .......................................................................................................................................... 10

5. IMPORTANT NOTES ....................................................................................................................................... 10

6. APPROVALS ................................................................................................................................................... 11

7. PROCESS FLOWCHARTS.............................................................................................................................. 11

8. TOOLS SUPPORTING THE PROCESS .......................................................................................................... 13

9. KEY CONTROL ITEMS.................................................................................................................................... 13

10. CONTACT NAMES ........................................................................................................................................ 13

APPENDIX 1: GLOSSARY .................................................................................................................................. 14

APPENDIX 2: GENERAL TERMS & CONDITIONS ........................................................................................... 14

APPENDIX 3: INELIGIBLE EXPENSES ............................................................................................................. 16

APPENDIX 4: DETAILED SPENDING CATEGORY GUIDELINES ................................................................... 17

REVISION HISTORY ............................................................................................................................................ 23


1. Executive Summary System Integrators, especially the global and large national System Integrators (SI), play a significant role in influencing and recommending the Information Technology spending choices of businesses. In doing so, the SI Business Partners may have to invest resources in developing technical capabilities on the IBM hardware products or promote IBM hardware products to their end-users. IBM is pleased to assist by contributing to SI Business Partners’ efforts to win business with IBM content. The primary aim of this Program is to reimburse funds spent by the SI Business Partners for pre-approved activities that subscribe to the goal described above. The Growth Funds will be granted where the SI Business Partners can demonstrate accomplished activities for developing technical capabilities or promoting IBM hardware products. IBM is committed to integrity in everything it does and in no circumstances can we take any action which could in any way potentially be construed as an attempt to influence a business decision in our favour. The practice of paying funds to other parties assisting IBM in gaining a business advantage can present us with increased legal risks especially in the light of the US Foreign Corrupt Practices Act and any equivalent or similar legislation in other countries. As such, IBM needs to be very careful that there are suitably robust business cases in place to back up any decision to pay a System Integrator a growth fund under the CSI Growth Fund Program. Business Partner is responsible for ensuring that any and all funds earned under this program are used only for lawful purposes and in compliance with the terms of the IBM Business Partner Agreement, Business Partner Code of Conduct and this document. This includes, for example, ensuring that all business amenities (e.g., gifts and meals/refreshments) offered or provided to a “Government Party” are lawful to offer and provide under all applicable laws, including, without limitation, local and agency government regulations and ethics policies, as well as all anti-bribery laws (such as the U.S. Foreign Corrupt Practices Act). Business Partner represents and warrants to IBM that it will fully comply with all such applicable laws, including, without limitation, local and agency government regulations and ethics policies and all anti-bribery laws (such as the US Foreign Corrupt Practices Act) and that neither Business Partner nor any of its employees will, directly or indirectly, make or offer bribes, kickbacks or other payments of money or anything of value (including travel, offers of employment, gifts or entertainment) to anyone, including any Government Party or any other person, to obtain, retain or direct business.

A "Government Party" includes any officer, director, employee or representative of any:

country, federal, national, provincial, regional, state, municipal, territorial, local or other level of government, including any department or agency of any such government, or

government enterprise or instrumentality, including any government owned or controlled entity, such as any:

o public hospital, school, utility or organization licensed to provide public services, o public international organization (e.g., the United Nations or World Health Organization), or o other entity, whether privately held, publicly traded or otherwise constituted, if a government, a

public international organization or a Government Party owns or has the ability to exercise control over such entity.

Additionally, IBM Business Partner is responsible for ensuring that any and all advertising being performed hereunder and/or by use of funds provided by IBM hereunder shall comply with any and all applicable laws regarding advertising including, without limitation, any local laws in the country/ies in which such advertising will take place. Please see Appendix 2 for the detailed terms and conditions applicable to this program.

2. Roles and Responsibilities

2.1. Growth Fund requests submitted by System Integrators

CSI Growth Fund - Activity Registrations

Role Responsible Task

System Integrator

System Integrator Complete CSI Growth Fund Request Form with appropriate activities Submit form to the Pan-IOT SISC at [email protected]

Pan-IOT SISC

Check if the SI listed on the CSI Growth Fund Request Form is eligible to participate in the program (see section 3.1.)

Review CSI Growth Fund Request Form for accuracy and completeness. The review will also aim to identify ineligible activities and exclude them from the GF request as much as possible before going to approvers.

Upon satisfactory review, send the CSI Growth Fund Request Form to the relevant approvers

Obtain approvals from the IMT Systems HW Leader and the IMT CSI Leader.

IMT Systems Hardware Leader (or delegate)

Activity Approval Approve the CSI Growth Fund activities, ensuring they are in line with the

Program Rules (see section 3). Return CSI Growth Fund Request Form and approval or rejection to the

Europe SISC, including a reason for any rejections. If some activities are approved and some are rejected, ensure that this is clearly noted.

IMT CSI Leader (or delegate)

Activity Approval Approve the CSI Growth Fund activities, ensuring they are in line with the

Program Rules (see section 3). Track the expense requested against the overall budget available. Return the CSI Growth Fund Request Form and approval or rejection to the

Europe SISC, including a reason for any rejections. If some activities are approved and some are rejected, ensure that this is clearly noted.

Pan-IOT SISC

If there are any discrepancies between the activities approved and rejected by the two approvers, notify the other approver and ask him/her to agree in writing.

Any changes required by the approvers must be also communicated back to the SI and asked to be complied with

The result of the approval process (approval or rejection) will be communicated back to the SI copying the Client Manager. In case of rejection, the reasons behind that decision should be included.

CSI Growth Fund - Claims

Role Responsible Task

System Integrator

Update the approved CSI Growth Fund Request Form with the claim information.

Provide documentation which supports the completion of the activity Submit updated form and supporting documentation to Pan-IOT SISC at

[email protected].

Pan-IOT SISC

Verify that the form submitted is accurate and complete. Verify that the supporting documentation is complete. Send claim to the applicable IMT approvers for approval, including the funding

approved in the application form by platform, the previously claimed amounts by platform and the amounts being claimed in this request.

IMT CSI Leaders (or delegate)

Approve the CSI Growth Fund Claims, ensuring they are in line with the original approval and Program Rules for claims (see section 3).

Send approval or rejection email to the Pan-IOT SISC, including a reason for any rejections.

mailto:[email protected]

mailto:[email protected]


IMT Systems Hardware F&P Leader (or delegate)

Approve the CSI Growth Fund Claims, ensuring that the expense is accounted for correctly.

Send approval or rejection email to the Pan-IOT SISC, including a reason for any rejections.

Pan-IOT SISC If claim is approved: o include all documentation, including approvals, in the file for the

applicable CSI Growth Fund Request. o instruct BPSO to pay the appropriate monies as approved.

Inform the SI if their form is approved/rejected (including the reason), copying the Client Manager.

System Integrator

Based on the claim approved by IBM, SI will issue an invoice for the amount approved along with activity details

BPSO Follow the standard payment process and pay the SI as instructed by the Pan-IOT SISC.

Charge the applicable amount to the applicable accounting details of the IMT ledger.

3. Program Rules

3.1. BP Eligibility

3.1.1. This program is open for active CSI IBM System Integrator Business Partners with Remarketer and/or Complementary Terms attachments, who are authorized to sell at least one of the eligible brands: z Systems, Power (p and i) and Storage. 3.1.2. CSI System Integrator Business Partners operating under Complementary Terms need to have at least one Strategic Project Plan for fee reward approved by IBM in the last year preceding the Growth Fund request for any of the hardware brands and CSI Business Partners operating under Remarketer terms need to have at least one active opportunity registered with an opportunity management system (SalesConnect/GPP/etc.) in the last year preceding the Growth Fund request for any of the hardware brands. Exception from this rule may be granted to requests supported by the JBDA (Joint Business Development Agreement), by the WW CSI Sales Leader. 3.1.3. For Systems Integrators that do not have a signed SI Business Partner Agreement with IBM or has historically transacted no/minimal IBM revenue, the JBDA (Joint Business Development Agreement) can be used to support requests for enablement funding. Refer to the attached guide

1:

http://d12db054.de.ibm.com/q_dir/qmx/em/qd8dl.nsf/procnum/EM-BPJBD-0003 Such companies need to be registered in PartnerWorld and have a Country Enterprise ID (CEID) as a pre-requisite.

3.2. CSI Growth Fund Activity Applications

3.2.1. Planned activities must match one of the approved spending categories as follows:

Solution and Product Support SI Practice Enablement Marketing Campaigns and Events Demo Equipment and Solutions Dedicated Resources

Note: Travel is not a separate category; it is included as an eligible expense when it is submitted for funding at the same time as expenses for the associated approved activity (education, enablement, marketing events, etc.), with the only exception of dedicated resources travel. (For more details, see Appendix 4.)

1 The JBD Agreement template is stored in C2S2; if you do not have access to C2S2, please contact BPCM (see section 6

of the JBDA process document – contact list) to receive the agreement.

http://d12db054.de.ibm.com/q_dir/qmx/em/qd8dl.nsf/procnum/EM-BPJBD-0003


3.2.2. The activities must adhere to the criteria specified in the applicable Spending Category guidelines in Appendix. Several activities are restricted to Solution Business Proposals. 3.2.3. The activity must not have been started before the growth fund request for funding is approved by IBM. The Growth Fund application should be submitted with IBM with at least 5 working days before the start of the planned activity to allow time for collecting the IBM approvals. IBM will not reimburse costs of an activity which was not fully approved before being started (see section 3.5. for required approvals for exceptions from this rule).

3.2.4. All activities must document a completion date. After that date if the initiative or activity has not been completed, the System Integrator will need to re-apply or ask for period extension, which cannot exceed the end of the year when the Growth Fund application was initially submitted. Activities must be performed and completed during the current calendar year.

3.2.5. If the Growth Fund request doesn’t match any applicable Spending Category or there is a mistake, the exception process is activated, refer to section 3.5. 3.2.6. The Growth Fund request should be fully approved during a period of 30 days. If a Growth Fund request is still not fully approved at the end of this period, it will be rejected by the SISC team, to ensure that the subject activities are still a valid goal. Payments cannot be made for activities that are already started (or even completed) at the time of the Growth Fund submission or before the final approval.

3.3. CSI Growth Fund Claims

3.3.1. All claims (request for payment) must be submitted by any SI within 45 calendar days of the end of the quarter in which the activity was completed. If request for payment is received beyond this deadline, IBM will NOT pay any Growth Fund to the SI. This is to be understood as the latest due date for claiming, as the SI Company can also claim earlier, as soon as the Growth Fund application’s goal is met. 3.3.2. The activity must have been completed before submission for claim approval. 3.3.3. The claims submitted for reimbursement may not exceed the pre-approved amount. 3.3.4. The claim must not include items detailed in the list of ineligible expenses from Appendix 2. 3.3.5. Claims must be submitted with the required documentation to provide assurance that the activity has been completed. (See the applicable Spending Category guidelines in Appendix 3.) 3.3.6. The reimbursement being claimed must relate only to costs actually incurred in this activity. 3.3.7. All activities must have been completed before the documented completion date. 3.3.8. One Growth Fund Request may lead to several claims/requests for payment under the following conditions:

a. each individual request for payment must clearly refer to the unique Growth Fund request reference b. each individual request for payment must be supported by specific supporting documents (e.g. invoice,

etc.): c. each request for payment must not include any item of the other growth fund requests for payment. d. in no way can the total of all individual requests for payment exceed the original growth fund request

amount of funding unless well documented and approved by IMT Systems Leader. Should one of the above conditions not been met, then such Growth Fund request is not allowed to be split into several requests for payment. 3.3.9. Once the Growth Fund claim is approved and the SI BP is informed, the SI has to send an invoice for the approved reimbursement payment in maximum 30 days from the date it was communicated. If IBM does not receive the SI invoice for payment within the above deadline, no payment will be made to the SI BP.


3.4. Other program rules

3.4.1. Internal payment There are mainly two cases when an internal payment should be done with no need for a SI claim: 1st case: SI asks IBM to perform the activity related to the Growth Fund request. Any SI may ask IBM to perform the activity related to the Growth Fund request, in which case the SI must formally send a notification to IBM. Therefore there is no need for any invoice from SI or third party to IBM. The recommended process is as follows: The SI works with the IBM organization performing the activity in order to define the scope of work and to assess the cost of the activity to be performed. As a result, a quotation must be submitted to the IMT CSI leader along with the Growth Fund request. - Assuming the cost of the activity is within the Growth Fund budget of the IMT, the Growth Fund request is

submitted to the IMT CSI leader and to IMT Systems leader for approval: o Once IMT Systems Hardware leader approval is given and growth fund budget allocation is

authorized, the activity can take place. o The internal payment will occur between the paying IMT Systems Hardware F&P department and

the IBM organization performing the activity. o No claim or invoice is allowed from SI to IBM.

2nd

case: IBM decides to organize an activity (e.g.: CSI interchange event or a CSI workshop) that is dedicated to System Integrators (see also section 3.4.4. for other specific scenario under “Internal payment”) In this case, an internal payment will occur between the IBM Systems Hardware unit holding the Growth Fund budget and the IBM organization performing the Growth Fund related activity. It may involve one or several IMTs. The recommended process is as follows: The IBM organization planning a dedicated event with SI’s informs the CSI program manager (at IMT or IOT level, depending if the event is organized in one IMT only or cross-IMTs). - In parallel this organization must work with the IBM unit performing the event to assess the total cost of the

event in order to plan the growth fund budget allocation accordingly. - Assuming the total cost of the event is within Growth Fund budget, the IOT/IMT CSI program manager will

address the request for approval to the IOT/IMT Systems Hardware F&P leader. - Similar to any Growth Fund request an approval from IMT Systems Hardware leader (or IOT Systems

Hardware management if the event is a cross-IMT event) is required prior to providing approval to the IBM organization performing the event.

- Once IMT Systems Hardware leader’s approval is given (according to the precedent phrase) and growth fund budget allocation is authorized, there are two ways how the payment can be handled:

o Either once the activity is fully completed (standard) o Or an upfront payment can be set-up to cover expenses if the IBM organization performing the

event requires it (the quotation must be sent to the IOT/IMT CSI program manager and to the IOT/IMT Systems Hardware F&P Leader; once the event has taken place, an adjustment may occur in order to address any discrepancy between the quotation and the actual expenses, linked for example to hotel bills or any other event related expenses that a quotation cannot anticipate.

3.4.2. Growth fund activity overlapping two different years In case a SI wishes to apply for an activity to be performed partly during year n (e.g. 2016) and partly during year n+1 (e.g. 2017) then the following rules apply:

a) Funding: Funding is only known and available for the current year, therefore the Growth Fund request must be split in 2 parts: the Growth Fund supporting the cost of the activity to be performed in year n (e.g. 2016) and the part to be performed in year n+1 (e.g. 2017); in 2016, accruals will only be possible for the cost of the activity to be performed in 2016. The cost of the activity to be performed in 2017 will be supported by the 2017 Growth Fund.

b) Growth Fund Application: The Growth Fund application can be approved for the current year or less. This is due to growth fund budgets visibility, which cannot go beyond one year. IBM cannot commit for budgets that are not yet approved (e.g. for year n+1). Should the SI Company have an activity that covers 2 years, the SI Company has to submit a separate Growth Fund request for each separate year. These requests will also be separately approved by the approvers.


3.4.3. Growth Fund and Solution Business Proposal (SBP) As part of the IBM Systems Hardware New Route program, the Solution Business Proposal (SBP) includes funding from Global IBM Systems Hardware (WW New Routes team) to support sales enablement activities (“IBM Give”) helping SIs achieve their revenue commitments to IBM (“IBM Get”). When the New Routes funds are seen as not sufficient and a System Integrator is involved with the subject SBP, it is possible that the SI applies for Growth Funds, providing that the activities they want to perform are eligible under this program. Every time the SI wants to get access to the funding associated with the sales enablement activity referenced into the SBP, the SI must:

comply with the eligibility criteria of the Program

only request funds for eligible activities as listed in the Program

submit a Growth Fund (GF) request; where a clear reference to the SBP must be included into the application form, namely

a) the SI name b) the SBP title c) the IBM contact related to the SBP

Once the sales enablement is performed, the SI must submit a Growth Fund claim (request for payment) according to the standard Growth Fund program guide. A clear reference to the SBP (see above a to d c) must be included into the Growth Fund claim (request for payment). CSI Growth Fund Program is just one of the programs that SBPs can use for funding. Apart from the CSI GF program, the SI can also use the Co-Marketing program to be reimbursed for their SBP activities. If they already use it for activities funded by New Routes, it is recommended that they also use it instead of the CSI GF program for funding out of CSI budget, so that the SI has not to deal with two different programs/processes for the same SBP. In this case, the IMT CSI organisation would transfer the funds to the IMT Co-Marketing team.

3.5. Exceptions

An exception is any situation where the requirements of the standard process are not met. The Program allows the possibility of having an exceptional approval for such cases, where they might be the result of simple human error. Here are the most frequent reasons for asking exceptional approval, for which the exception approval must be obtained as follows:

Error Exception approvers Comments

Spending category is different than proof/invoice shows

IMT CSI Leader IMT Systems HW F&P Leader

Explanations should be asked from the SI prior to asking for approvals

Multiple spending categories where there is only one pre-approved category


Explanations should be asked from the SI prior to asking for approvals

Activity started before being approved by IBM


Strong business justification must be provided to explain why the activity started before being approved; confirmations from IBM involved persons can be collected to support the case; all proofs should be gathered before presenting the case to the approvers

In-house costs that are not among the eligible in-house activities

IMT Systems Leader IMT Systems HW F&P Leader

In-house costs should be detailed in order order for the IBM Systems approvers to be able to evaluate their value and if justified for the scope

Errors like receiving not-itemized invoices or the date on the 3rd party invoice is before final GF registration approval (proof that the activity started before it was approved by IBM) should not be accepted and be rejected upfront.


In case of doubt, the SISC team can follow the below steps: a) The SISC sends a mail to the Europe CSI Program Manager with details about the reason(s) for the exception b) The Europe CSI Program Manager assesses the reason(s) with 2 alternatives:

i. the reason(s) is(are) not reasonable (e.g. substantially different from the original Growth Fund. request), therefore the SISC is requested to reject the claim and to recommend that it is forwarded to the Out Of Policy team.

ii. the reason(s) is(are) reasonable, then the SISC is asked to proceed, some specific approvals may however be necessary, as requested by the Europe CSI Program Manager.

4. Best Practices

The following management considerations are offered to maximise the effectiveness of the CSI Growth Funds: 4.1. In order for the approver to make a decision on whether the activity should be approved and that the expenses are eligible, the activity description should explain how the funds will be spent and show a breakdown of the expenses. The approver is entitled to reject the activity if the description does not contain sufficient information to assess its merit or contains unacceptable expenses. 4.2. When considering activities for approval, consideration should be given to:

a) on-going approved activities from previous quarters which will affect the SI’s capacity to execute more activities.

b) the reasonableness of the proposal – its cost, ROI, time span and do-ability. c) the amount and value of approved activities in any platform with any one SI compared with the

approvals for the same platform with other SIs. 4.3. Use the right tool for the purpose. CSI Growth Funds are just one of the available tools for funding activities for SIs and it should not become a catch-all for all funding requirements. 4.4. Where there is a multiple SI event being held, certain elements may be funded from the Growth Fund expense and paid as an internal IBM transfer. (e.g. 1 - an event held in an IBM lab where several SI’s are attending the same event, the central event cost can be paid internally in IBM.; e.g. 2 - An IBM specialist is flown into an IMT to run a number of one on one workshops with multiple SIs, the specialists costs can be picked up as a single internal transfer).

5. Important Notes

5.1. CSI Growth Fund monies cannot be used to fund activities which IBM has rejected. 5.2. By submitting a CSI Growth Fund Request Form with applicable activities, the IBM System Integrators will be bound by all guidelines. The IBM System Integrator remains solely and fully responsible for its expenditures and any associated 3rd party claims or obligations, including compliance with all applicable laws and regulations. 5.3. If a SI starts an activity prior to gaining approval, their claim will be rejected. However, depending on the availability of a strong business justification, such a claim can be subject of exceptional approval (see point 3.5.). 5.4. All activities should be focused on and limited to Marketing, Channel Development and Sales Support of IBM Systems Hardware products and services. 5.5. Ineligible activities listed in Appendix 3 will not be funded nor will any expense incurred that does not directly support the intent of the spending category 5.6. All claims are subject to validation by IBM. 5.7. IBM System Integrators are required to keep all supporting claim documentation. Relevant claim documentation and financial records must be kept on file for two years in the event that IBM, or an independent


auditor, elects to conduct a review of these records. It is strongly recommended that separate files be maintained for each claim so that the information is readily available upon request. 5.8. In the case that an invoice is submitted as proof of performance to multiple funding programs (ex. System Integrator Growth Fund and Software Group Program), it should be clearly noted which specific expense is associated with each funding program. The same expense can not be claimed and submitted to multiple funding programs.

6. Approvals

For Growth Fund requests submitted by System Integrators CSI Growth Fund - Activity Registrations:

Approvers for Hardware

- IMT Systems Hardware Leader - IMT CSI Leader

CSI Growth Fund - Claims:

Approvers for Hardware

- IMT CSI Leader - IMT Systems Hardware F&P Manager

For CEE countries, additional approvals from Legal and Trust & Compliance functions are necessary for the Activity Applications, and they have to be collected first. If rejected by these approvers (see their names in the Contact Names section), the decision remains final and the rejected applications cannot be sent further to the next approvers (IMT CSI and Systems HW Leaders).

For Growth Fund requests submitted by Accenture for hardware activities funded at Europe IOT level2 CSI Growth Fund - Activity Registrations:

Approvers

IOT Systems Hardware Leader IOT CSI Leader

CSI Growth Fund - Claims:

Approvers

IOT CSI Leader IOT Systems Hardware F&P Manager

6.1. Confirmation of approval of activities will be received within 3 working weeks of submission. 6.2. All of the above approvals may be delegated. The approvers should take pro-active action and designate a stand-in for their out of office periods before leaving the office. 6.3. All approvals must be in place before the related communication goes out to the SI or any participant to the approved activities.

7. Process Flowcharts

Note: The diagrams below illustrate the CSI Growth Fund process flow and are aimed to assist the reader in their understanding of the process. Please be aware that due to the organisational structure in some countries,

2 When growth fund budgets are managed at IOT level. For budgets managed at IMT level, the usual approvals apply.


a different role may complete the tasks defined below. Please see section 2 “Roles and Responsibilities" of this document which clearly defines what roles complete each task. CSI Growth Fund – Activity Registrations:

CSI Growth Fund – Claims:


8. Tools Supporting the Process

Name of Tool Location of Tool

EMEA CSI Team Room Server: D06DBL70/06/A/IBM Filename: n_dir/ne000329.nsf

EMEA BPSO & Direct Team Room Server: D06DBL054/06/A/IBM Filename: v_dir/ve008397.nsf

Growth Fund Section in the Europe SI Comp Fee Database

Server: D01DBR09/01/A/IBM Filename: e_dir/emsicfee.nsf

WW Process Library Control (QMX) Server: D01DB034/01/A/IBM Filename: q_dir/qmx/ww/qd7proc.nsf https://d01db034.pok.ibm.com/q_dir/qmx/ww/qd7pro.nsf/procnum/CoE-PCD-00811

Notes: 1. The names of the CSI Growth Fund Approvers are stored in the EMEA CSI Team Room. 2. CSI Growth Fund documentation and approvals are stored in the Europe SI Comp Fee database, the

Growth Fund section. 3. The CSI Growth Fund Request form can be found on the WW Process Library Control (QMX) Record Retention:

Document Storage Location Retention Period

1. CSI Growth Fund Request Form 2. CSI Growth Fund Claim Form 3. Supporting documentation 4. CSI Growth Fund Approvals for both requests and claims

EMEA SI Comp Fee Database (active or archive section)

8 years

9. Key Control Items

1. The IBM System Integrator must meet the Eligibility Criteria. 2. The CSI Growth Fund applications must be approved by all required approvers (see section 6) 3. The CSI Growth Fund claims must be approved by the required approvers (see section 6) before any

payments are made. Approvals of CSI Growth Fund applications are tested under the SOX BP Disbursement Control Point 008.

The back-end disbursement validation and payment approval are tested under the following SOX BP Disbursement Control Points:-

• 003 Disbursement Validation • 004 Payment Approval • 005 Disbursement Reconciliation • 006 Disbursement Duplicate Payments

10. Contact Names

Role Reviewer

WW Systems Channels Management – Process Design Owners

Colin Reid (Ch. Mgmt. VP), Jes Miller (Ch. Mgmt. & Enablement), Claire Deacy (Practices & Policies), Magdalena Ludwig-Menold (Program Manager)

Pan-IOT SISC (System Integrators Sales Centre) Karin Mlynkova (manager)

Legal Adam Zakrzewski




Appendix 1: Glossary

Acronym Meaning Description

BPSO Business Partner Support Organisation

Department who handles claims and payments to IBM Business Partners

CSI Computer Services Industry IBM Department (Sector and Route to Market)

F&P Finance & Planning IBM Department (Billings/Budget/Forecast etc.)

GBP Global Business Partners IBM organisation that manages the IBM channel

IBM Systems Hardware

Hardware brands IBM business organisation that manages all hardware products

IMT Integrated Marketing Team Countries in Europe IOT are grouped in territorial units called IMTs

IOT Integrated Operating Team Europe IOT is considered for the EMEA geography

SI Systems Integrator Type of Business Partner

SISC Systems Integrators Sales Centre Centre which supports SIs in submission of their CSI Growth Fund Request Forms and claims

Appendix 2: General Terms & Conditions

A Business Partner's participation in this Program is subject to the terms and conditions of any applicable agreements, such as the IBM Business Partner Agreement, IBM PartnerWorld Agreement and this Program.

This offer is void wherever prohibited or restricted by law.

All decisions by IBM are final.

IBM reserves the right to review a Business Partner’s compliance with this offer. In the case of noncompliance, IBM has the right to terminate a Business Partner’s participation with the offer and recover from the Business Partner any amounts due to IBM.

IBM reserves the right to withhold or adjust, and the Business Partner will refund to IBM any payments, rebates, or incentives paid under the offer in case of any breach of the IBM Business Partner Agreement.

IBM and Business Partners agree to comply with all withholding tax obligations, as applicable.

The charges / consideration payable under this offering are inclusive of all indirect taxes, not limited to service tax, value added tax, etc.

The IBM CSI Growth Fund Program (the "Program") (which includes the services and materials made available under the Program) is available to eligible IBM Business Partners (“Business Partner”), as determined by IBM. For those eligible, participation in the Program is governed exclusively under the terms and conditions of the IBM agreement(s) establishing their Business Partner relationship with IBM (that is, IBM Business Partner Agreement), in addition to the CSI Growth Fund Program and the terms and conditions contained in this document.

In the event of a conflict between the terms and conditions set forth in this document and the above mentioned agreement(s) the terms and conditions set forth in the IBM agreement(s) as they pertain to the Business Partner's participation in the Program shall take precedence over those in this document.

For the avoidance of doubt, any proof of performance for demand generation activities shall be in addition to and not in lieu of such which are included in the IBM CSI Growth Fund Program, which govern all IBM funded demand generation activities (whether fully or partially funded by IBM).

Participation in the Program is voluntary and is not required by IBM. Participation in the Program, as indicated by the first submission of a CSI Growth Fund Form to IBM shall signify the Business Partner's acceptance of the terms and conditions contained in this document.

The Program (including the terms and conditions) is subject to change or withdrawal by IBM at any time without prior notice to the Business Partner, and any such changes or withdrawals may apply retroactively at IBM's sole discretion. IBM reserves the right to resolve any disputes, remove participants from the Program, withdraw the Program or to make any payment decisions in its own sole discretion.


Notwithstanding any statements or actions to the contrary, IBM makes no warranties, guarantees or representations with regard to the services and materials provided to the Business Partner under the Program. Such services and materials are provided to the Business Partner on an "as-is" basis.

Any growth funds made available hereunder will be subject to adherence of the marketing activity with applicable law.

IBM assumes no liability for damages or injury caused to any third party or to the Business Partner with respect to the marketing activity. By acceptance of these terms and conditions the Business Partner agrees to indemnify IBM for any and all claims associated with failure by the Business Partner or by the marketing activity to meet such terms.

If the IBM agreement(s) under which the Business Partner's eligibility for the Program participation is based is subsequently terminated or not renewed, the Business Partner will no longer be eligible to participate in the Program upon the effective date of the termination or non-renewal.

IBM reserves the right to reject a transaction or to disqualify the Business Partner from participation in the Program for non-compliance with the terms and conditions of the Program. Additionally, IBM reserves the right to recover amounts paid to the Business Partner, or otherwise due IBM, as a result of fraudulent or duplicative claims, incorrect information regarding completed activities, an IBM mistake (including overpayment), or non-compliance with the terms and conditions of the Program, by offsetting such amounts against Program funds, as well as other credits or amounts owed or available to the Business Partner under the Program, in addition to any other rights or remedies IBM may have at law or equity. If it is determined that the Business Partner has breached the terms and conditions of the Program, IBM may, in addition to any other rights or remedies available to IBM at law or equity, terminate the Business Partner's eligibility to participate in the Program. In addition, and at IBM's sole discretion, such a breach shall also serve as grounds for IBM to terminate, for cause, the IBM agreement(s) establishing the IBM Business Partner relationship.

Failure by IBM to insist upon strict performance or to exercise a right when entitled, does not prevent IBM from doing so at a later time, either in relation to that breach or default or any subsequent breaches or defaults. Program funds as well as other credits or amounts available to the Business Partner under the Program, are the sole property of IBM until such are redeemed for authorised and approved services and materials under the terms and conditions of the Program.

As such, CSI Growth Funds, including other credits or amounts available to the Business Partner under the Program, are not and should not be considered an asset of the Business Partner and therefore cannot be bartered, traded, sold, etc. CSI Growth Funds including other credits or amounts available to the Business Partner under the Program, may only be used in accordance with the terms and conditions of the Program, may only be used in support of the relationship for which the Business Partner earned the CSI Growth Funds, and cannot be used by the Business Partner to reduce their accounts payable or any other indebtedness to IBM or for the benefit of any other firm.

It is the Business Partner's responsibility to ensure that any use of a business name or logo does not violate trademarks or infringe copyrights. IBM reserves the right to the originals of any paperwork submitted.

If ownership of the Business Partner's business changes, IBM reserves the right to cancel or adjust the CSI Growth Funds as it deems necessary.

Record Keeping and Audit Rights Business Partner must retain the documentation that demonstrates satisfaction of its obligations under this document for two years from the date of document creation. IBM, or an auditor that IBM retains, may periodically review and audit compliance with those obligations. Towards that end, Business Partner agrees to provide IBM or its auditor with such documentation and other relevant records on request, which IBM or its auditor may reproduce and retain. If IBM determines at any time that Business Partner has failed to comply with any of its obligations, then in addition to IBM’s rights under the law, IBM may do any, some or all of the following:

withdraw CSI Growth Funds that relate to such failure,

require the Business Partner to promptly refund all amounts paid by IBM that relate to such failure (or IBM may offset such amounts against payments IBM owes the Business Partner), or


on written notice terminate with immediate effect the Business Partner’s participation in this CSI Growth Funds Program (upon such termination marketing funds will no longer be available for the Business Partner’s use).

The terms and conditions set forth above and in the IBM agreement(s) establishing the Business Partner relationship with IBM and the CSI Growth Fund Program are the complete and exclusive statements of the agreement between the Business Partner and IBM relating to their participation in the Program, and, as such, supersede all proposals or other prior agreements, oral or written, and all other communications relating to their participation in the Program. The terms and conditions of the Program are governed by the law of the country which governs the Business Partner Agreement.

Appendix 3: Ineligible Expenses

Entertainment events for IBM Business Partners, such as cruises, musical concerts, theatre tickets, sightseeing tours, etc.

Gifts of any kind

Social events not associated with an approved, focused marketing activity. This includes meals and beverages, venue expenses, etc.

Personal meals and per diems related to travels which are part of a pre-approved activity. The only exception is represented by meals reimbursed (according to IBM Travel procedures) for CSI business and technical workshops centrally organized by IBM (e.g.: in Montpellier, by an IMT CSI org., etc.) or catering and business meetings meals related to the pre-approved main activities (e.g.: technology seminars, education, dedicated resources, etc.). No alcohol or tobacco can be reimbursed.

Penalty or cancellation charges for missed, late or changed bookings

Marketing activities where companies that compete with IBM are also present unless the IBM costs or funding are pre-approved in the registration phase (e.g total cost of event 10k of which IBM portion 2k)

Legal, tax consulting or accounting fees, unless specifically identified as allowable

Charges for lost assets

System Integrator fees for Associations

BP personnel salaries and related expense, that supports normal business operations (for example, conference calls, organisation of events, coordination of events, etc.) and were not engaged especially for the pre-approved activity (e.g.: new hired personnel dedicated to the pre-approved activity, temporary addition of new tasks on top of the usual job description to support the pre-approved activity, creation effort of the BP technical staff related to technology solutions and demos, and similar).

Costs for standard office stationery, such as business cards or other business forms that are not used in support of a specific marketing campaign

Fees for hardware or software implementation

Non-IBM features, hardware and/or software

The recoverable VAT or GST portion of expenses

Charges that have already been claimed for reimbursement through a different IBM relationship. If such double payments would come to IBM’s attention, IBM has the right to clawback.

Any activity that would be perceived to be a sweepstakes, lottery, or element of chance to win a significant prize

Any expense incurred that does not directly support the intent of the spending category.

Relocation and related temporary living expenses

Any element of a claim which is not directly compensating the cost incurred in the execution of the activity, for example any mark up of the expenses actually incurred or profit element added (e.g.: the SI would claim not only the cost of the 3rd party services, but also the VAT applied to it or the SI would have a margin included in the in-house costs presented in the claim).

Note: Though designed on a best effort basis, the list above can not include all possible expenses deemed to be non-eligible, therefore IBM reserves the right to decide if an new expense must should be considered as eligible or not at the time when it is presented to IBM (either at the application or at the claiming stage), according to IBM‘s internal financial and ethical rules of business.


Appendix 4: Detailed Spending Category Guidelines

Common rules for all spending categories: Eligible products for which Appendix 4 applies are IBM Systems Hardware brands z Systems, Power (p and i) and Storage. For ineligible expenses, refer to the complete list of Ineligible Expenses in Appendix 3. Travel expense includes transportation and accommodation (where local regulations allow to be reimbursed) and may also include visa fees and travelling agency’s fees. Personal meals and per diem which are part of the travel expenses of the SI and customer participants are not reimbursed. The only exception is represented by meals reimbursed (according to IBM Travel procedures) for CSI business and technical workshops centrally organized by IBM (e.g.: in Montpellier, by an IMT CSI org., etc.) and business meetings meals as eligible under Technology Seminars and Dedicated Resources categories (see further). Meals (other than those organized and funded for all participants) and per diems of IBM employees participating to such events are not reimbursed by the CSI Growth Fund and should follow the normal IBM Travel procedure for reimbursement. It is also accepted that tips may be reimbursed for business meals within a reasonable limit of max. 5%-10%, as customary locally (to be checked upfront if such reimbursement is allowed in the country, as local regulations take precedence). Travel expenses should be attached to a main activity they accompany (e.g. someone travelling to an education session where we also reimburse education fee or course materials, etc.) and not be independently reimbursed, except for travel for SI dedicated resources which are part of signed SBPs, where the main activity (sales effort, IT architecture work) is reimbursed by New Routes. Third party invoices must be detailed enough to allow the validation of performed activities, as pre-approved. In case of an internal payment for a Growth Fund related activity (re to Section 2. Program Rules), there is no need for a claim nor an invoice between the SI (or a third party acting on its behalf) and IBM. Worksheets presented as evidence for in-house activities must show itemised costs, so that the nature of those costs can be determined. The breakdown should include: name of the activity performed, name of the person working for that activity, job role, number of hours worked for the subject activity, hourly price for the activity work. Customer expenses must be invoiced to and paid by the IBM Business Partner for activities organised by the Business Partner. No direct reimbursement of customer expenses by IBM is allowed. IBM will not reimburse the same expense twice. For example, if a brochure is produced that will be used both as an agenda item for a Marketing Seminar and for distribution during the Marketing Campaign, only the costs relevant to each category may be claimed but the one-time cost of the artwork production may only be claimed under one category. If necessary, a written confirmation from the IBM Support Manager or IBM Client Manager confirming the support taken or the performed activity should be obtained. Such confirmation should provide details about the support provided or about the activity performed, including when it was done, who performed it, what audience was included, etc. The below lists of documents to be provided with the SI claim should not be limited to the listed items, they represent a minimum; requirements should be adapted to the nature of the subject activity.


Eligible activities and expenses These activities are supposed to be performed as a support of the sales activities, helping to win new business and customers, creating awareness about the IBM products and services, assisting the SI companies to build IBM skills and capabilities that would result in attracting more business for IBM.

Cat. # Spending Category – Pre-sales activities

1.1. Solutions and Product Support

Description System Integrator activities that are in support of a specific IBM hardware product.

Eligible activities / expenses

White paper creation for IBM value proposition (thought leadership), including production and creative fees attached to a specific approved deliverable (white papers, case studies, guidelines, technical presentations and similar)

Analysis and collection of statistical and system data in support of creating guidelines, white paper, studies, etc.

IBM Systems Lab Services and associated fees (with participation of technical advocates, architects)

Benchmarking/Design Centre activity and associated fees

Creation of customised solutions for customers and development of new solutions on IBM products and platforms (including technical architect hours spent to support development of IBM solutions based on Systems technology)

Re-engineering of IBM solution to accommodate customer's needs

Additional conditions Required documents

Itemized third party invoices from the providers of any of the deliverables mentioned above

Evidence of the deliverables created in support of the enablement activities

Worksheets showing itemised costs for in-house activities (services were performed by the SI personnel)

Written confirmation from the SI’s client exec regarding the in-house activity performed, if there is not enough material evidence to prove it (e.g.: customer meetings, sales calls, etc.)

1.2. SI Practice Enablement

Description

Education and training provided by IBM or an approved vendor, to develop IBM product-related or business skills for the System Integrator. Certification services provided by IBM to the SI's technical staff. Education types include:

IBM product marketing

IBM Technical

Solution Assurance/Quality Best Practices

Certification

Conference/seminar attendance including IBM PartnerWorld registration conference fees

IBM Education Cards (discount or free places on IBM Education Courses, provided by IBM Systems or GBP)


Education and certification seminars, dedicated to SI personnel, no customer participation


Enrolment fees

Certification testing fees

Course development and materials and their associated fees (course customised to IBM needs, especially created on-demand)

Briefing Centre services and associated specific marketing program / activities (production of newsletters, sales support materials, etc.)

Facility rental, catering and associated food expense (no restaurants)

Audio/Video equipment rentals

Related seminar materials such as: o Brochures o Specification sheets o Catalogues o Application briefs

IBM product literature

Travel to and from education event


Funds’ payment is contingent upon the IBM System Integrator’s successful completion of the course or certification program. The education or training must be pertinent to eligible products.

Costs of satellite equipment or services other than the IBM Learning subscription are not eligible. This is related to having access remotely to IBM hardware and software technology, which the CSI could pay to use using a private virtual connection. IBM would not pay for this if it was being used in a Production environment, IBM would only pay for such expense for enablement / education benefits, e.g.: testing, development, etc.

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Itemized third party invoices for tuition fees and testing fees

Copy of course certificate (except for courses taken with IBM education cards)

For conferences, a copy of the registration or online confirmation receipt

Evidence of successful completion of the course or certification program

Invoice for course development with description of course content

Evidence of the deliverables created in support of the enablement activities (e.g.: newsletters, sales support materials, etc.)


1.3.

Marketing Campaigns and Events

Description

Marketing campaign services received from IBM or an external agency to drive sales of System Integrator products and services in conjunction with IBM Systems hardware products. Sales events with technology content only (no pure social events), where customer participation is allowed. Such marketing campaigns and events would aim to create awareness of IBM hardware, to gain new customers, to drive sales in general, as a pre-sale


activity.


Marketing campaigns:

Campaign Designer – IBM campaign offering (conceptual work)

Sales and marketing activities for creation of marketing proposition (customer meetings, presentations, videos, etc.)

Development of targeted mailing lists

Telemarketing/Internet Marketing for campaign follow-up

Direct mail including e-mail

Internal (IBM is performing) and external production costs (an external agency is performing), like design costs, printing costs, distribution costs, etc.

List of qualified prospects

IBM product literature

Mail campaign or related collateral materials such as: o Brochures/Sales flyers o Specification sheets o Catalogues o Application and solution briefs o Whitepapers

3

o Sales Kits4

o IBM product literature Technology Seminars:

Events, seminars, web casts, customer briefings

Enrolment fees (Conference/seminar attendance, including IBM PartnerWorld registration conference fees)

SI's speaker (own or hired) at end-user conferences and IT fairs on IBM technology

Facility rental, including the use of restaurants, catering and associated food expense

List of qualified prospects

Audio/Video equipment rentals

Travel to and from the event

Related seminar materials such as: o Brochures o Specification sheets o Catalogues o Application briefs o Sales Kits o Sales flyers o IBM product literature


At the time of activity approval, estimated leads and revenue must be provided

If a seminar covers multiple vendors that compete with an IBM product or service, the IBM product or

3 Technical / business documents promoting the use of IBM offerings within the SI Company’s solutions

4 Packaged printed material presenting the company, its products and services; it may include a sales letter, brochures

presenting the company, services or products and the industries or types of consumers the company serves, recent and relevant press releases such as new client acquisitions, new services/products and recently completed projects, white papers and client testimonials, digital sales presentations on CD or DVD, etc.


service must be the primary product marketed Communication materials must comply with the

IBM Business Partner Program Emblem Usage Guidelines and Guidelines for Marketing Materials

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Third party invoices for the telemarketing, internet marketing services, direct mail, event organisation, etc.

Evidence of the deliverables created in support of the enablement activities (e.g.: examples of mail campaign or related collateral materials, IBM product literature, brochures, etc.)

Seminar invitation and agenda

Listing of attendees by company name and title


Written confirmation from the SI’s client exec regarding the in-house activity performed, if there is not enough material evidence to prove it (e.g.: customer meetings, sales calls, etc.)

1.4. Demo Equipment and Solutions

Description

IBM demonstration equipment to be acquired by the SI, in order to promote IBM product and solutions as covered by the program. Demo solutions and versions associated with the promoted machine.


IBM Systems Hardware demo equipment purchase value

Creation of demo scenarios to accommodate customer’s needs

Prototype / Showcase development

POC / POT (Proof of Concept / Proof of Technology)


IBM invoice with relevant information related to demo equipment

Written proof of created demo scenarios


Written confirmation from the SI’s client exec regarding the in-house activity performed, if there is not enough material evidence to prove it (e.g.: existence of the prototypes, showcases, POCs and/or POTs and their presentation to the customer, etc.)

1.5. Dedicated Resources

Description

SI sales or technical personnel dedicated to IBM business. Typically, a sales dedicated resource would work to create market awareness on IBM products, to develop IBM business, to acquire new customers for IBM products and solutions, etc., while a dedicated technical resource would work to create new IT solutions around IBM products and services, analyse the impact of the IBM products in various environments, would test the validity of IBM solutions for SI’s customers and propose amendments if needed, etc.


Sales meetings, account planning, business reviews, etc.

Travel incurred when attending to IBM business and scope (sales meetings, account planning,


business reviews, etc.)

Cost of materials needed to conduct their work scope as dedicated resources for IBM business, such as: o Office supplies o Audio/video rentals for meetings o Non-alcoholic beverages and catering for

business meetings, etc. (tips may be included up to 5%-10% of the meal’s value, according to local customs)


The dedicated resources should be the subject of an agreement signed between the SI and IBM (usually using the JBDA template), where the CSI Growth Fund program would be the vehicle to pay for the IBM commitment regarding the SI’s dedicated resource.

The Growth Fund initial application should contain information about the name of the dedicated resource, the scope and duration of his/her assignment

------------------------------------------------------------------------

Plane tickets, hotel invoices, taxi receipts

3rd

party invoices for office supplies, rentals, catering, etc., used for business meetings

Written agenda and description of the business meetings’ scopes

Worksheets showing itemised costs for in-house activities (typically for the technical dedicated resources)

Proof of deliverables from the dedicated technical resource

Written confirmation from the SI’s client exec that the activities performed by the dedicated resources were delivered

Written quarterly acceptance of the IBM review team regarding the fulfilment of the wider scope of the agreement signed with the SI, related to the business performance resulted from the activities of the dedicated resources (to be provided by the client exec)

Revision History

Revision Number

Revision Date

Summary of Changes Document Owner

V15a 1 April 2016 - Section 10 was updated with the name of the new Program Manager

Magdalena Ludwig-Menold

V15 1 January 2016 - Cloud brand was removed from the program Cateluta Cucu

V14b 1 October 2015 - The Development Manager was replaced by the Ops & Programs Manager as approver for the IBM Cloud applications and claims

Cateluta Cucu

V14a 13 August 2015 - IBM Cloud Managed Services name was changed for IBM Cloud and IBM Systems was replaced by IBM Systems Hardware throughout the document. The validity of this document remains starting on 1 August 2015.

Cateluta Cucu

V14 1 August 2015 - IBM Cloud Managed Services were added to the eligible brands and the program was updated to reflect this throughout (responsibilities, approvers, flowcharts, etc.) - Main spending category “2.1. SBP related activities” was removed

Cateluta Cucu

V13 16 April 2015 - Following System x divestiture and System z change of name, the former was deleted from the guide while for the latter the name was updated. - Name of STG organisation was updated to IBM Systems throughout the document - Section 1 “Executive Summary” was updated with wording related to BPs’ legal responsibilities in this program - New rules regarding the timing of the GF application submission and the deadline for the sending of the BP invoice following the GF claim approval were included in sections 3.2. and 3.3. - A clarification was added to section 3.4. regarding the use of this program for New Routes SBPs - Additional clarifications were added for activity funding across multiple years in paragraph 3.4.2. - Additional approvals were added for CEE GF applications in Section 6 “Approvals” - Paragraph 6.2. was updated with a recommendation related to designation of stand-ins for approvers. - Details about the CTEBA process applicability were updated in paragraphs 6.4. to 6.7. - Section 10 “Contact Names” was updated for the SISC, Legal and Trust & Compliance contacts - Appendix 2 “General Terrns & Conditions” was added - Appendices 3 and 4 were updated with clarifications regarding business meals and tips - Activity “Salaries of the dedicated resources” from the main spending category 1.5. “Dedicated Resources” was withdrawn (to use “Personnel Salaries” spending category from the Co-Marketing process instead)

Cateluta Cucu

V12 17 March 2014 - All references to GMT and GMU were Cateluta Cucu


eliminated (following the inclusion of the CEE GMT into Europe IOT and disabling of the GMU organisation) - New requirements were added to the “Dedicated Resources” main spending category

V11 1 Jan 2014 - A new approval structure was included specifically for growth fund requests from Accenture at Europe level

Cateluta Cucu

V10 1 Oct 2013 - EMEA Ch. Mgmt. CoE and BPO were changed for WW STG Ch. Mgmt. CoE and GBP throughout - The spending category 1.5. “Dedicated Resources” was added - The “Contact Names” table was updated

Cateluta Cucu

V9 20 March 2013 - Requirements for the BP eligibility were updated - The role & responsibilities and approvals for IOT technology seminars (MOP Lab) were modified to correctly reflect the real process - Clarifications were added for the CTEBA applicability - The list of ineligible activities was updated - The list of eligible activities was completely re-organised and several common rules were added - GF requests which are not fully approved in 30 days will be rejected and will have to be resubmitted if necessary - New in-policy exception handling was added for activities started before being approved - Contact names were updated

Cateluta Cucu

V8 10 Sept. 2012 - Legal wording was added to the Executive Summary (re FCPA) - section 1 - New sections re steps for approving IOT GF requests and claims were included (section 2) - Clarifications were added re GF applications (points 3.2.1 and Appendix 2 - meals and per diems - and point 3.2.3.) - An in-policy exception approval procedure was added for most frequent errors and other clarifications were included (section 3.5.) - The approval of the IMT/GMT BPO Exec for GF applications was eliminated and approvals’ deadlines were strengthen (section 6)

Cateluta Cucu

V7 January 2012 - Section: Program Rules/Phase 1/Note: Travel expense includes (transportation, accommodation, meals as per IBM definition) - Other Program rules: event organised by IBM

and performed by a third party organisation - Section: Other Program rules: event

organised by IBM: one shot payment for hotel bills and dinner so to avoid SIs to individually send growth fund requests - Section: Other Program rules: Growth Fund

and Solution Business Proposal: enhancements - Section: Appendix 3: 4. Technology

Seminars: SI attending seminars as standalone participant is eligible

Michel Froissard


- Section: Appendix 3: SBP only: Migration Activities

V6 October 2011 - Section 5: CTEBA Travel rules do NOT apply to CSIs - Section 2: Other program rules: Growth Fund and Solution Business Proposal (SBP) - Various minor updates: wording consistency

Michel Froissard

V5 June 2011 - Section 2: Claim submission: back to 45 days

Michel Froissard

V4 June 2011 - Section 2. Claim submission: 14 days (instead of 45 days) - Section 5/Approvals => Notes

Michel Froissard

V3 Dec. 10, 2010 - Eligibility criteria and PartnerWOrld - CTEBA: paragraph to be moved to an into the “Approval” section

Michel Froissard

V2 30 July 2010 - Revision history - Section 2. Phase 1: + White papers and any

collateral supportive of STG products - Section 2. BP Eligibility: Growth Fund request

must comply to IBM CTEBA rules (Client Travel Entertainment and Business Amenities)

- Section 2 Phase 2: item 1: No payment by IBM if request for payment is received beyond deadline mentioned

- Section 2 Phase 2: 1 Growth Fund request may lead to several requests for payment under several conditions

- Section 2/Other program rules: influence revenue through Growth Fund and revenue recognition

Michel Froissard

V1 21 January 2010 Original 2010 version Michel Froissard

Documents

CSSII uGGr ro owwtthh FFunndd PProggrraamm ... uGGr ro owwtthh FFunndd PProggrraamm EEuurrooppee IIOOTT Process Scope This guide is published to support the IBM Business Partners System