Marking scheme Task 1 (a) Up to 2 marks per well-developed relevant point in rel + Benefits of the Ceslandia proposal + Challenges of accepting the Ceelandia proposal Evaluation of issues and concerns in a report format Potential benefits identified according to the note from CEO Better margins and RoA Ceelandia is a fast-growing economy & could foster VTM's growth plans EV industry friendly tax policies, incentives & subsidies in Ceolandia, budget allocations Resources on supply side - skilled manpower & institutional support for upskilling, component suppliers Sustainable growth - awareness Changing customer preference is favourable Potential of additional contracts in future Challenges in accepting the proposal Not an exclusive arrangement No previous experience for VTM in operating overseas Political uncertainty as proven by history Charging infrastructure is not ready at the moment Strong presence of trade unions may mean disruptions Likely protests from those affected due to re-location of the small town Financial considerations Detailed financial evaluation not done as yet ~ NPV, cost of capital in Ceelandia Any restrictions on profit repatriation to Corlandia from Cestandia (Up toa maximum of 16 marks) How well the Notat all No so well ‘Quite wall Very weil candidate has demonstrated professional skills as follows: Professional ‘The candidate | The candidate | The candidate | The candidate skills marks are | has not demonstrated | has supported _| has proficiently available for demonstrated | some awareness | the arguments _| probed the cemonstrating | any skill in about the with evidence | available ‘scepticism skills | probing and relevance and —_| from the available | information in the to probe and challenging the | accuracy of the | information and | correct way and challenge the | given information. | information, challenged the | fully supported Underlying issues data ina the challenges in and to highiight professional professional the concerns: manner. The | manner adhering \VTM noods to format of the to the required consider before a answer is correct. | format, final decision is reached, 0 13 26 a0(b) Up to 2 marks for each well-dey f Personal payment to the official for getting the approval Use of personal rolation with the official Against the values nurtured by VTM & communicated to stakeholders Reputation risk Domestic customers and suppliers may stop dealing with VTM loped point (Up to a maximum of 8 marks)Task 2 (a) Up to2 marks for the identification of and discussion on benefits of a business case for VIM, up to 2 marks for identification & discussion of each content of business case Benefits of business case + Clarity of the purpese of initiating the activity Basis for decision-making by understanding the rationale of the proposal Consistency with the strategy to seek stakeholder buy-in Assessment of potential isks and uncertainties Identiying nancial and non-financial benefits Resource allocation Contents of a business case © Executive summary Introduction and description of the initiative ‘Alignment with business goals. Market potential Cost-benefit analysis Risks & mitigation Governance and project management - Implementation, monitoring and control Appendices for supporting documents, data charts and references. (Up toa maximum of 12 marks) Professional skills may be additionally rewarded as in the following rubric: How well the Notat all No-so well ‘Quite wall Very wall candidate has demonstrated professional skills as follows: Professional The answaris | The candidale | Tha candidate | The candidate skills marks are | oniy theoretical. | demonstrated | demonstrated | demonstrated available for The candidate | some awareness | very good excellent, Gemonstrating — | has not about the wider | understanding of | commercial commercial demonstrated | factors affecting | wider business _| judgement ‘acumen skils to | any awareness | the battery aspects of the | showing how awareness about | about how the | project, but only _| project and how it | the battery the wider factors | concept of ina limites will create value | project could that may business case | manner for VIM create value for influence VTM's | would help VIM VIM, decision to go | in taking up the ahead with the | swappable project and your | battery project, commercial judgement to exploit he ‘opportunity a 13 26, a0(b) Up to 2 marks for each well-developed point discussing Potential challenges & risks when implementing the swappable battery project ‘Subsequent operations Potential challenges & risks during implementation Technical feasibility and Fulfilment of the terms and conditions as mandated by the BST Battory standardisation across models Pricing of the swappable battery Vehicle & customer safoty ‘Manufacturing capacity scale-up Modifications required in the EV design Subsequent operations Battary replacement centres & network Customer awareness & training Waste management & battery recycling Technology to provide alerts to customers Scare from duplicate batteries Availablity of batteries at the replacement centre Disruptions caused by changes in technology (Up toa maximum of 16 marks) Professional skills may be additionally rewarded as in the following rubric: How well he Notat al No-so well ‘Guile wal Very wall candidate has demonstrated professional skills as follows: Professional The candidate | The candidate | The candidate | The candidate skills marks are | has failed to demonstrated | demonstrated —_| demonstrated available for demonstrate some basic very good excellent Gemonstrating | assessment of | awareness about | capability of evaluation skills ‘evaluation skis | the situation and | evaluating the | evaluating reflecting the use inassessing the | use of potential risks | potential risks & | of all relevant situation and professional and challenges. | challenges and _| information in using judgement in | The candidate _| using the same to | relation to the professional relation tothe | has not predict future | battery project judgement to | swappable considered the | consequences. Predict the future | battery project | relevant exhibit ‘outcomes of the information project. a 13 26, a0Task 3 (a) Up to 2 marks for each well-developed point + Introduction — highlighting the purpose & brief contents ofthe report + Suggested framework for VTM © Organisational overview & business environment Governance, mission & vision Strategies & resource allocation Business model Performance report for each type of capital using relevant KPIs (financial & non- financial as available in the exhibit, the other relevant KPIs should be recommended) + Inputs + Business activities = Outputs + Outcomes * Conclusion — how integrated reporting would help VTM to explain the ‘value creation’ (Up toa maximum of 16 marks) How well the Not at all No so well ‘Quite wall Very well candidate has demonstrated professionel skills as follows: Professional ‘The candidate | The candidate | The candidate | The candidate skills marks aro | has failod (0 demonstrated | demonstrated —_| demonstrated available for investigate & | some basic very good excellent, demonstrating | consider the awareness about | capabilty to analysis skills analysis skils in| available considering the | investigate the | reflecting the use investigating the | information and | avaitable available of all relevant available ‘apply sound Information and | information and _| information and information, judgement to the | applying itto the | apply itas logically process requirement s of | case of VIM required. The | itfor VIM candidate has | recommending correctly used the | actions. report format | The candidate has correctly used the report format. 0 13 26 40(b) Up to 2 marks for each wall-developed point Slide 1 Governance committees & their role on each of the following ‘Audit committee Nomination & remuneration committee Risk commitioo Stakeholders’ relationship committee Performance committee Slide 2 Plan for stakeholder engagement Assessment of interest and power of each identified group of stakeholders Devising a mechanism of engaging with them Monitoring and reporting of the engagement plan (Up to1a maximum of 12 marks) How well he Notat al Noso well ‘Guile wall Very wail candidate has demonstrated professional skills as follows: Professional ‘The candidate | The candidate |The candidate | The candidate skills marks are | has failed to demonstrated | demonstrated —_| demonstrated available for understand the | some basic good excellont demonstrating | answer format | communication | communication | communication communication | and is not clear | skill in using skillin using the | skills reflecting ‘kil in and convincing | presentation required format | the use of all ‘convincingly ‘and not sensitive | format, but the | and being rolovant points expressing your | to the audience | information. concise and clear | and relevant suggestions considered is not | in highlighting the | supporting notes according to the clear orrelevant | issues needs of the CFO 0 13 26 20