Belgium : Brussels - Accounting and auditing services
The contract relates to the statutory audit of the annual and consolidated accounts of the Fluxys Belgium group (i.e. Fluxys Belgium SA/NV, Fluxys LNG SA/NV and Flux Re SA) for the years 2019, 2020 and 2021. Fluxys Belgium and Fluxys LNG are established in Belgium. Flux Re is established in Luxembourg. The audit of the Belgian companies will be performed in the Brussels office of the contracting entity. The audit of the Luxembourg company will be performed in the Luxemburg office of Flux Re SA. The 2017 accounts and annual report can be found at on the Fluxys Belgium’s website.
For the sake of transparency, the candidates are hereby informed that the mission could be extended to the audit of Fluxys SA/NV and its subsidiaries, i.e. 9 companies established in Belgium, Switzerland, Germany and the United Kingdom (see mandatory option below).
Legal, economic, financial and technical information
The performance of the services is reserved to legally authorised auditors.
Economic operators must be legally authorised to provide the services in the countries covered by the contract and by the compulsory option (namely Belgium, Switzerland, Germany, and the United Kingdom).
As far as Belgium is concerned, economic operators should be members of the Instituut van de Bedrijfsrevisoren /Institut des Réviseurs d’Enreprises organised under the Act of 22 July 1953 relating to the creation of the Belgian Institute of Registered Auditors and the organization of the public supervision of the audit profession. Equivalent requirements apply in the other countries covered by the mission.
Under Part IV, A, of the ESPD (“Authorisation of particular organisation needed” and “Membership of particular organisation needed”), the economic operator shall answer “Yes” and describe the relevant authorisation(s) and membership(s).
In case the request to participate is submitted by a group of operators, the combined admissions of all the members of the group will be taken into account (i.e. the group of operators must collectively be authorised to provide the services in the countries mentioned above). Each member of the group mentions its authorisation/membership in Part IV, A, of its ESPD.
The candidate must demonstrate that it possesses the necessary technical and professional ability to perform the contract, taking into account its value, scale, international scope, timeline and regulatory constraints.
Proof of the candidate's ability must be provided by a clear list of references, covering the requirements A to E below.
Each reference must:
(i) indicate the name of the client;
(ii) indicate, in case the request to participate is submitted by a group of operators, which member of the group owns the reference;
(iii) be related to services performed in the EU no later than 3 years prior to the publication of this contract notice;
(iv) comprise a clear and precise description of the scope of the mission;
(v) mention the start date, the end date and the duration of the mission (in months) (missions that are still ongoing are acceptable, as long as they started at least 1 year prior to the publication of his contract notice);
(vi) indicate the yearly fees and the total fees for the mission (in case this amount is confidential, it may be provided within a band, such as for example “between EUR 200,000 and EUR 300,000”).
In case the request to participate is submitted by a group of operators, the combined capacity of all the members of the group is taken into account (i.e. the group of operators must collectively own the required references).
As the case may be, economic operators may use a particular reference for more than one requirement.
Each mission must be described under Part IV, C, of the ESPD (“Performance of services of the specified type”), with a clear reference to the requirement(s) that it intends to meet (A, B, C, D or E). In case the request to participate is submitted by a group of operators, only the SPOC fills in Part IV, C, of the ESPD.
Requirement A (expertise regarding listed companies in Belgium): provide at least 3 references of missions of statutory and consolidated audit performed for listed companies in accordance with Belgian GAAP and IFRS for its consolidated accounts. The value of each of these missions must be over 300 000 EUR over its total duration. The 3 references must be related to 3 different companies located in Belgium.
Requirement B (expertise regarding regulated sectors): provide at least 3 references of missions of statutory audit performed for companies that are subject to regulated tariffs (preferably in the gas or electricity sectors, possibly in the railway or airport sectors). The 3 references must be related to 3 different companies located in the EU of which 1 is located in Belgium.
Requirement C (expertise regarding insurance in Luxembourg): provide at least 1 reference of a mission of statutory audit of an insurance or reinsurance company located in Luxembourg.
Requirement D (expertise regarding accounts of international groups of companies): provide at least 2 references of missions of consolidated audit performed for international groups of companies. The 2 references must be related to 2 different groups of companies, and each group must comprise at least 3 companies located in different EU countries.
Requirement E (expertise about restructuring and capital markets): provide (i) at least 2 references of missions relating to the restructuring of a group of companies (merger, acquisitions, valuation report), and (ii) at least 2 references of missions relating to capital markets transactions above 50 000 000 EUR (notably the provision of limited review and comfort letters or the provision of reports required under Art. 524 of the Belgian Companies Code or under a similar provision of the applicable local law).
The economic operator must be able to provide the services in the language(s) required under local regulations. Furthermore, the auditors assigned to the contract in Belgium must be able to read, speak and write in French, Dutch and English.
Requests to participate must be sent in (i) one paper printed and (ii) one USB/CD versions by the date and time as specified under "IV.2.2) Time limit for receipt of tenders or requests to participate".
The candidates must fill in the European Single Procurement Document (ESPD) at the following address: https://ec.europa.eu/tools/espd/filter?lang=en.
The following parts and questions of the ESPD must be answered:
— Part I (Information concerning the procurement procedure and the contracting entity),
— Part II (Information concerning the economic operator),
— Part III (Exclusion grounds),
— Part IV (Selection criteria): A and C with regard to the selection criteria mentioned in this contract notice; economic operators may NOT use Part IV, α, regarding the global indication for all selection criteria,
— Part VI (Concluding statements).
When filled in, the ESPD should be printed and sent to Fluxys Belgium together with the request to participate.
Where the economic operator relies on the capacities of other entities in order to prove its economic, financial, technical or professional capacity, it must also provide the ESPD in respect of such entities.
Fluxys Belgium may ask tenderers and candidates at any moment during the procedure to submit all or part of the supporting documents. In any event, before awarding the contract, Fluxys Belgium will require the tenderer to which it has decided to award the contract to submit up-to-date supporting documents.
The European Commission’s FAQ on the ESPD is available at the following address: https://ec.europa.eu/docsroom/documents/17242/attachments/1/translations/en/renditions/native.
President of the Court of First instance of Brussels
Rue des Quatre Bras 13
18 Jun 20180 days remaining
Total estimated value
LOTS ASSOCIATED WITH THIS TENDER
A. The scope of the contract includes the following missions:
— providing auditing services relating to the statutory and consolidated accounts of Fluxys Belgium SA/NV and its wholly owned subsidiaries located in Belgium and Luxembourg (Fluxys LNG SA/NV and Flux Re SA), using local GAAP and IFRS, in Dutch, French and English,
— providing information to Fluxys Belgium’s work council,
— issuing a report to the national regulatory authority (CREG) in accordance with the CREG’s tariff methodology (Fluxys Belgium and Fluxys LNG),
— issuing a report to the Luxembourg Commissariat aux assurances (Flux Re).
In addition, the contractor may be requested to perform ancillary services linked to the provision of statutory audit services, such as for example the issuance of reports in accordance with Art. 524 of the Belgian Companies Code, the issuance of comfort letters in connection with the issue of bonds or the issuance of reports linked the restructuring or the refinancing of any of the concerned entities.
B. The mandatory option includes the following missions:
— providing auditing services relating to the statutory and consolidated accounts of Fluxys SA/NV and its wholly owned subsidiaries (Fluxys Europe, Fluxys Germany Holding, Fluxys Deutschland, Fluxys TENP, FluxSwiss, Interconnector (UK), Interconnector Zeebrugge Terminal and GMSL) located in Belgium, Switzerland, Germany and the United Kingdom, using local GAAP and IFRS,
— issuing, when required, reports in accordance with Art. 590 and 596 of the Belgian Companies Code or similar provisions under the law applicable to the concerned company,
— issuing, when required, comfort letters in connection with the issue of bonds,
— issuing, when required, reports on the restructuring or the refinancing,
— issuing, when required, reports on EMIR.
Main site or place of performance
Description of options
The mission could be extended to the audit of Fluxys SA/NV and to the audit of some or all of its subsidiaries, i.e. 9 companies established in Belgium, Switzerland, Germany, and the United Kingdom. This possible extension constitutes a mandatory option: tenderers must submit an offer for the option. Any offer not covering the option will not be valid and will be rejected. The option will, as the case may be, be exercised by some or by all of the concerned companies of the Fluxys group, it being understood that neither the contracting entity (Fluxys Belgium SA) nor the concerned companies are obliged to exercise the option, neither at contract conclusion, nor during contract performance.
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