US Discovery Workshop 13 th March – 24 th March 2006

1. US Discovery Workshop13th March – 24th March 2006

2. Workshop Approach & Outputs Review work that has already been done for CoCo (e.g. high level design, gap analysis) Validate this and use this as foundation for EoR Franchise discussion. Identify and agree build requirements for CoCo and EoR franchise Discover necessary detail on major gaps and local interfaces. Outputs: Agreed list of build requirements and interfaces to deliver R2.x for EoR franchise and R3 for COCO. Assigned accountabilities (global / local) for each build requirement. Subsequent to workshop - P50 resource-day estimates to build each agreed requirement.

3. Workshop Objectives Understand USCO requirements and migration path to determine high level design gaps for implementing EoR franchise sites on Release 2.x migrating to Release 3 for CoCo By comparing EoR franchise and COCO requirements to Release 3 functionality, understand USCO requirements and migration path to determine all interfaces required to implement EoR franchise sites on Release 2.x migrating to Release 3 for CoCo Determine clear accountability between global and local teams to close the design gaps going forwards. Align around one team and one plan, based on priorities, to deliver USCO transformation

4. Workshop Goals & Guidelines Discovery for EoR Franchise (R2) and CoCo (R3) – must address both EoR Franchise requirements are in process of finalisation – will require conversations Discovery for global assets as well as local interfaces and applications Most CoCo high level design landed. Little Franchise high level design landed. Lots of information/questions/issues being presented – must be persistent and efficient Cannot “park” everything – must work thru some of the issues

5. US Discovery Sessions Fourteen sessions have been identified for US Discovery: Architecture Overview EoR Franchise Royalty & COCO Advertisement EoR Franchise Accounting & Quick Books Price Book Dry Stock Supply Chain Food Service Wet Stock Supply Chain Site Interfaces Cards Processing Taxes Head Office Accounting Fiscal & Trading, Legal & Reporting Channel Conversion WoR Franchise – to be scheduled

6. Session 1- Architecture Overview

7. GSS/DART Solution GSS:

8. Additional head office systems SAP (DART) head office systems Retalix Host Wetstock Pricing Wetstock Inventory HR Supply Chain/EDI Portal eMaintenance Email Etc. Merchandising Financials MI (POS Keybd maint) Interfaces EPS Interfaces Interfaces Interface Interfaces WAN infra structure Forecourt Devices Interfaces Car wash Dispensers OPPs Tank Monitor Price pole Site infra structure Add’l Site software Interfaces Wetstock Pricing HR/Timekeeping Software Dist Client Remote Support Other Site Devices Interfaces • QSR systems • Local cards (e.g. HTEC) • Cameras • Etc. GSS Implementation High Level Conceptual Model Cards FEP(s) RSDB Interface Retalix BOS Retalix POS BP Global Template (config and S/W) BP Global Template (config and S/W) Retalix Fuel GSS Site Components Global Template BP Global Template (config and S/W) GSS Integration Work NCT/EPS Components Head office systems Existing site systems

9. US EoR Legacy Technical Architecture

10. GSS COCO Generic Technical Architecture Diagram - Proposed

11. Details on US Technical Architecture • Retalix RFS will be used for Forecourt controller (EoR) • Allied box will be used for Forecourt controller (WoR) • EPS will be deployed with GSS • Broadband network connectivity is being deployed through project Kickstart • Altiris will be used for GSS Retalix software distribution • RSDB will be used for GSS EPS software distribution • XcelleNet will be used for data transport

12. POS POS POS Retalix Retalix Retalix Application Architecture - Franchise DRAFT – for discussion with Franchise Team pricing Portal Data Warehouse Central Merchandising System Supplier Systems 3rd party pricenet ROSI+ SAP BW SAP IS-Retail Standard EDI interfaces to selected Suppliers for: • Ordering • Potentially receiving invoices Web-enabled access to 3rd party on-line support applications (e.g. payroll) MPF ++ New information for reporting not necessarily in CoCo model Day Close Pricebook Sales Txn Standard interfaces for selected cards systems: • Credit • Debit • Loyalty Off-Site Security On-Site Site Manager PC Back Office Quickbooks Retalix BOS Standard interfaces to selected: • Forecourt Controllers • Car/Jet Wash Codex • CCTV • Autotellers / Safes / PIC units • Gasoline Tank monitoring MS Word, Excel Printer (including SEL) Key: Provided by BP Application

13. GSS WAN Requirements • The following are ideal state WAN requirements for GSS: • WAN Bandwidth must support, at least: • Software Distribution of 2-Gig Image to every site within 1 week • Software Distribution of 2-Gig Image to one site within 1 day • Bandwidth to support the above will depend on: • Network Configuration within country • Number of Sites within Country • It is up to each country to establish the Bandwidth required based on the above and additional country specific requirements of the WAN

14. GSS LAN Requirements • The GSS ideal state LAN requirements are the following: • Cat 5 network cabling • 100 MG local LAN • GSS will provide the switch required at each site

15. Point of Sale Back Office System Overview of GSS POS/BOS Security Restrictions: There will be no MS Office, email, internet access from the BOS or the POS – The site manager PC will have to be used for this. The Operating System will be secured so that the users cannot get access to the Start Menu/Desktop or use any function other than the Retalix software Logon: Operating system will auto-logon a secure Operating System user Store user will need to logon to the application using a dedicated user ID & Password

16. Session 2 – EoR Franchise Royalty & Display Allowance

17. Global Franchise SolutionFinance: Business Accounting and Royalty Settlement Full Central Control Partial Control Flexible Influence Control of Franchise Full control of calculations and Franchise Credits and Debits N/A Accounting and Royalty Settlement Aspiration Overview • Franchisees will manage their own Accounting through the regional accounting software. This should provide them with the ability manage their General Ledger, Monthly P&L, Balance Sheet etc… as well as provide Management Information for Site Managers • P&L will need to be uploaded to BP in a centrally defined format. This will probably be a modified version to CoCo (TBC) • Royalty / advertising fund calculations will be done by BP (potentially in SAP) this needs to consider: • Total Sales from Site (royalty) – Vary by Category % Debit to Franchisee • Total Sales from Site (ad fund): % Debit to Franchisee • Compliance to promotions, And Display allowances: Credit to Franchise • Initial Franchise Fee to BP – a one off (or yearly payment) Debit to Franchise

18. Royalty (% of Gross sales (non-fuels sales, commission on some categories) Has to be right and based on Retalix data/report (accurate royalty report by category/area in Retalix interfaced to HO). We will audit against report Advertising – same methodology non-fuel rebates 2% promo compliance display allowance/allocation of vendor funding (payment back/margin support) (discuss more detail WED. Send to SAP Oil A/R (one A/R system) Need ability to charge COCO adv fee and display allowance in same markets All other Fees (fuel, credit card, training, misc. will all be in SAP Oil A/R Some mechanism to communicate all EFT activity before processed via the portal Franchise minimum requirementsRoyalty and fees

19. Bi-monthly Audit Royalty Need to ensure sales value is accurate (does Retalix have a running sales meter?) full stock count at cost (UFOC issue) Check for voids, returns, refunds, 3rd party counters; ensure secure access 18 month compliance audit Same as bi-monthly audit + Unrecorded purchases and unrecorded sales via vendor or back statements, tax statements. (need 18 months of Retalix data on hand) Need report that shows vendors; who are they doing business with (QB and Retalix)? Need list of approved vendors by site (not site system) Franchise minimum requirementsAUDIT

20. Session 3 - EoR Franchise Accounting and Quickbooks

21. GSS Franchise Pilot – Interface to Site Accounting Package (QuickBooks) QuickBooks Enterprise Solution Retalix BOS software Standard QuickBooks Export QuickBooks Standard Interface Mechanism (XML based; request/response messages) Journal Entry Postings • POS Net Sales by department, including Sales Revenue, Cost of Goods, and Tax Liability • Paid In’s and Paid Outs • Tender Allocation • Bank Deposits • All Inventory Adjustments • Accounts Payable Postings for Merchandise and Fuel items received • Export files (or possibly a copy of the site’s QB file) to multi-site Franchisee’s central office • Data files to external payroll providers POS POS

22. GSS Franchise Pilot - Accounting Accounting Assumptions: • BP will centrally control departments and categories. QuickBooks will need to know the merchandise hierarchy structure so that financial reports can be generated using the same structure. • All BP franchisees will use QuickBooks Enterprise Solution (required for QuickBooks consolidation across multiple sites) • Audit and other head office groups need a monthly file containing reports out of both Retalix and QuickBooks (exact list of reports tbd). • Audit also needs individual site balance sheets and P&L reports. They do not need consolidated information for multi-site franchisees. • Multi-site defined as 2-20 sites • Multi-site operators may operate their sites as separate legal entities or as a single entity. These will impact the degree of data and report consolidation available to them. • QuickBooks is the selected accounting package for the pilot • Widely used in retail petroleum industry • Widely used by CPAs • Very robust and proven import and synchronization mechanism • Many users among BP’s existing franchisees • Easy integration with many third party payroll processors

23. GSS Franchise Pilot - Accounting Accounting Assumptions (continued): • This interface will be done to the guidelines shown in the QuickBooks SDK. This will be one-directional at first, bi-directional in future. The older methodology of a one directional export using the IIF specs will not be acceptable. • Inventory goods will be received and Invoices posted into the Retalix BOS. Payments for all Inventory related invoices can be made in Retalix as a Paid Out. This Paid Out will then be sent to QB as a credit to the relevant Vendor account. The user will need to apply this credit to the original invoice payable in QB. • SAP Fuel Invoices received and approved will have the appropriate Accounts Payable entry made in QB, however no support of paying these invoices will be developed as part of the interface. Users, whether they participate in EFT program or not, will be required to manually mark these invoices paid in QB. • The primary functions supported via the SDK are considered to be Journal Entry Add, Bill Add, and Vendor Credit Add. • The QuickBooks Chart of Accounts distinguishes Cost of Goods only by Department (by Item for Fuel). As such, Cost of Goods postings for Sales, Stock Counts and Waste transactions all involve the same subaccounts. The only distinction visible in QB will be the memo attached to the relevant posting. Retalix reports will be the preferred tool to further analyze these various costs.

24. GSS Franchise Pilot - Accounting Accounting Assumptions (continued): • Secondary functions under consideration for future development are those functions that are fundamentally bi-directional in nature, or otherwise require storage of a QB supplied reference number. Examples of this include: • Dynamically adding accounts, vendors, customers, etc. • Data Mapping based on QuickBooks ListID instead of FullName. • Applying a payment to a specific Accounts Payable transaction. • Deleting and Resending a transaction of any sort. • All example postings are based on cost accounting. • Time Clock entries will not be exported to QuickBooks in the first version of this interface. • BP will control the QuickBooks software and deliver the software and the interface module as part of the Franchise gold image. The QuickBooks version and any updates will be controlled and distributed by BP. • Data moved from Retalix to QuickBooks will be moved as a set of balanced entries, for example a cash merchandise sale will be moved in the interface as: • Debit to Cash account and credits to the Revenue and Sales Tax Liability accounts • Debit to COGS and credit the appropriate Department’s Inventory account

25. Global Franchise SolutionFinance: Labour and Payroll Full Central Control Partial Control Flexible Influence Control of Franchise CoCo Full support for all areas of business Labour and Payroll Minimal support levels by BP (Jobber model) Aspiration Overview • We should provide the Franchisee with the ability to connect to 3rd party web-enabled software to manage payroll. This should provide them with the ability to log employee terms and conditions, Hours, rates, variable rates etc… (Overtime, holidays). This should also provide the ability to process payments and print wage slips themselves of via a standard download. • We should provide the Franchisee with any standard tools provided as part of accelerator – e.g. Labour model

26. Need Retalix to QuickBooks interface for all transactions to be accounted for (all sales, purchases, inventory adjustments, cash, credit, paid in/paid outs). End of day (plus inventory, etc) Retalix report interfaced to QB Need cost accounting for all store and food inventoried items (UFOC issue – we said 2% is off retail not cost) SAP Oil invoice booked in A/R interface into franchise QB Month end P/L from QuickBooks transmitted to BP Minimum requirements – Acctg./Quickbooks

27. Minimum requirements – Acctg./Quickbooks cont’d • Need consistency in QuickBooks • Fixed number of G/L accounts in Retalix • Map to QuickBooks G/L (we set up QB chart of accounts) • Can they add – yes.. As long as rolled into/mapped what we set • Can they change fixed accounts – no • F’zee can’t add own electronic interfaces to QB • QB should allow any payment processes (F’zee arranges own 3rd party relationships (Amex, Fintech), without interface

28. Session 4 - Pricebook

29. Global Franchise SolutionMerchandising: Pricing Full Central Control Partial Control Flexible Influence Control of Franchise CoCo Site Manager has full control of prices Varying levels of compliance Pricing Ability to ‘influence’ Price Can accept/reject/edit Control Price and Price Aspiration US WOR Overview • Suggested/Recommended Retail Prices will be set up centrally • Franchisees should be able to accept or edit suggested prices • We should be able to monitor the uptake of centrally set prices at each Franchisee

30. Initial load (article, vendor, cost, retail and tax) Retalix needs to be able to support multiple vendors for same article On-going REQUIRED PROMOs need to be downloaded each month We need one pricebook COCO and Franchise Need to send cost, article, vendor info, and suggested retail price for core range/MBM. Can we do for R2 if same as COCO? Need to enable tax in Retalix and not send down in interface Franchisee needs ability to update/ maintain pricebook at site, within Retalix (all information– e.g, retail price, cost, vendors, tax, etc.) Need efficient process for franchisee to perform this activity when files are downloaded from HQ Minimum requirements – Pricebook/pricing

31. Global Franchise SolutionMerchandising: Product, Range and Space – MULTI SITE FRANCHISE Full Central Control Partial Control Flexible Influence Control of Multi Site Franchise CoCo Site Manager has full control Control all Product, Range and Space Aspiration Notes on Multi Site Franchise • Multi Site Franchisees should have the ability to make product and price changes on behalf of the Sites in their control (for flex part of range) • Investigations are underway to review how this can be done by providing access rights to SAP for certain functions with their sites

32. Global Franchise SolutionMerchandising: Promotions Full Central Control Partial Control Flexible Influence Control of Franchise CoCo Site Manager has full control of prices and promotions Promotions Control Price and Promotions Overview • There are three basis types of promotion: Required, Recommended and Local 1.) Required: Franchisee will be required to sign up to a centrally controlled Promotional Calendar outlining a number of required promotions. They will be able to opt out of these. Potential penalty of losing any promotional rebate by market decision (This can be used as a light-touch way of encouraging compliance) 2.) Recommended: There will be recommended promotions, which the franchisee will be able to opt out of on a promo by promo basis 3. Local: There will be some limited flexibility to set up local promotions within promotional guidelines (e.g. on selected products, within price ranges using approved artwork). We need to ensure that local promotion codes do not override central promotion codes • In addition Franchisees will be able to set up ‘Reduce to Clear’ and Car Wash Promotions. We need to consider how we can enforce this through the Franchise Consultant • Centrally produced promotional material should make it difficult, but not impossible for the franchisee to change prices in a promotion. Changing prices in a recommended or required promotion should not be an option Aspiration

33. Promotion Communicate required vs. recommended Recommend – no? Need to support same promo types as COCO (what is available in R2) Want to flag recommended vs. required (system enabled?) Ability to test promo’s before pass to site (dummy site) Promotion use should not need negative PLU’s. (will cause royalty to be wrong) Ability to print shelf labels from Retalix Discounts, how applied in Retalix? Franchisee should not be able to touch fuel; BP needs to be able to send down standard and allow f’zee to change Minimum requirements - Promotion

34. Local Interface IssuesPricebook

35. Overview of GSS Master Data & Site Data • All Master Data (Dynamic and Static) elements are maintained by the central Head Office system in the DART- GSS • All Master Data is interfaced in daily update files for new data or changes to existing data Dynamic Data: • Item details • Vendor details • Site details • Promotions Static Data: • Department • Sub Department • Categories • Tax e.g. VAT • Units Of Measure

36. Overview of GSS Item Setup Overview: All items are maintained in the central SAP system (DART) and sent to GSS through an automatic interface process Stores will not have the ability to setup or maintain items locally. However stores will be able to locally maintain certain attributes (e.g. Min/Max Quantity) Stores are able to view item details using the Item Setup dialogue. It is not possible to delete items either manually or through the interface, only set them as inactive Stores will not manage Cost Price in Global Prices: Retail prices will be sent to sites up to 5 days in advance Vendor Links: Items will only be linked to 1 vendor (this is the primary vendor in DART) UOM: If an item is sold in multiple UOMs, every sellable UOM will be set up as a different item in DART (without any connection)

37. Overview of GSS Vendor Setup Overview: • Vendor Setup is maintained in the DART central SAP system and sent to GSS by way of an automatic interface process. • Vendor Setup is a dynamic file for the purposes of the DART to GSS interface as changes can occur on a daily basis. Local Attributes: • Stores are able to locally maintain the following vendor attributes: • Order Until Time – the latest time in the day when vendor can receive orders • Order Notify Days – the number of days in advance that an item must be ordered from the vendor before it is delivered • Order Days – the days on which the vendor receives orders • Delivery Days – the days on which the vendor delivers, morning or afternoon can also be specified

38. Overview of GSS Promotions Setup Two types of promotions: TPR (Temporary Price Reduction) Promotions: Items sold at discounted prices in order to promote a new product. These are linked to one item. Combination promotions/Bonus Buys Enables customer to purchase several individual items together at a reduced price. The promotion is triggered by selling one or more item. BOGOF – Buy One item and Get One Free or Multibuy Combo Deal - Purchase items from each of a given number of groups and receive the items for a fixed amount. Mix ‘n’ Match - Purchase a given no. of items for a fixed amount. TPR and combination promotions are automatically activated at the date and time specified in the interface from DART. Stores are not able to set up their own promotions.

39. Default Receipt Printing: EFT Transaction Return Manual Fuel Correction Pre Pay (Regional) Regions may have different regulations as to when a Pre-Pay receipt can be issued. Some regions require this to be issued after dispensing No Receipt Printing by Default: Sale Pay at Kiosk Pay In Pay Out No Sale (Regional) Void Transaction (Regional) Overview of GSS Receipt Printing Note: GSS design for receipts is still to be confirmed

40. Overview of GSS Shelf Edge Labels • Shelf Edge Labels are printed through the Label Queue dialog accessible from the BOS, using either: • Price Server Editor (following item changes) • Item Category Management, Shelf Label (on an ad-hoc basis) • Shelf Edge Labels will display Actual Price (not Promotional Price) • One globally defined printer for Shelf Edge Labels & Reports • RPO can be used to ensure the price on the Shelf Edge Labels is correct, items with incorrect shelf edge labels can be imported to the BOS & reprinted • There will only be one shelf edge label template defined: Template Example

41. Session 5 – Dry Stock Supply Chain

42. Rebates SAP Retail • Rebates on Invoice (set up in Price Book) • Rebates for Purchased or Sold Product & Not on Invoice (auto calculation of $ due from supplier) Home Office Merchandising (Price Book) SAP BW Accounting 80% of these rebates can be handled via auto calc. How do we address the other 20%? MAC – Moving Average Cost Data - Cost? Site CM Considerations • Invoicing Suppliers (auto calculation of rebates) • Supplier Side Changes • Reconciliation Process • Accenture’s Role Other Considerations • Will cost reside on BOS? • Rebate accruals BOS (Retalix) POS (Retalix)

43. Global Franchise SolutionFinance: Rebates Full Central Control Partial Control Flexible Influence Control of Franchise Full control of calculations and Franchise Credits and Debits Rebates N/A Aspiration Overview • BP will centrally set up and determine rebate deals with suppliers. Benefits of these rebate deals will be passed on the Franchisee in an ‘open book’ approach • Rebate structures will be set for all sites, not different structures/programs for each site • Rebate could credit to advertising fund and/or be credited to franchisee bank account (strategic question on incentives) – We need ability to do both.

44. Collect from vendors Need franchise data (included with COCO) to bill correctly B/W – will have franchisee sales – use same COCO process, Today rely on supplier, same? (Don’t have item level purchases so can’t do rebate independent of supplier). Distribution to franchisee: Assume manual input into SAP Oil A/R Minimum requirements - REBATES

45. Space & Range Planning Vendors SAP Retail Data Cost Price Home Office Merchandising Retail Price List SAP BW Accounting Intactix/ Planogram Price Book MAC – Moving Average Cost Planogram (Options) 1.Web 2.Text Box 3.Shelf Strips 4.Color Print Layout Module Planogram = Price Book Data - New Item - Deleted Item Data Item Info CM Considerations • Elimination of PIFs • Role Changes • Accurate Cost Price from Vendors • Change from Excel to working in SAP Other Considerations • Automated mechanism to print shelf strips • Assortment Planning - is this in scope? • Non-planogrammed items Site BOS (Retalix) Data Sales POS (Retalix)

46. Global Franchise SolutionMerchandising: Space Planning Full Central Control Partial Control Flexible Influence Control of Franchise CoCo Site Manager has full control of Space Planning Space Planning Control all space Letter of compliance in place – 80% signed up Aspiration US WOR Overview • Franchisees need to comply with centrally defined planograms. These planograms will have space set aside at a micro-level (cabinet, gondola, shelf etc..) that prescribes recommended products • Franchisees can then stock the recommended products or replace them with alternative products from their percentage of tailored range (up to 15%) to support local need. Local range is across some categories (see notes on range)

47. Plan-o-gram Same COCO process Send site COCO planogram (same picture but we designate flex space) send – via hardcopy/BP connection (paper or pdf) Franchise must be able to print shelf labels at site New product intro’s and discontinued range Need to advise franchisee on 85% range (same as COCO) Minimum requirements – Space and Range

48. P2P SAP Retail - Price Book Cost - Goods Receipt Invoices - Electronic - Manual Home Office How many suppliers can we get on option 1? Merchandising (Price Book) SAP BW Accounting Invoice Matching MAC – Moving Average Cost Centralize Cost Maintenance (Options) 1.Electronic Update from Suppliers 2.Mass Maintenance 3.Manual Input Data - POs Data - Goods Receipts CM Considerations • Reconciliation Process • Accenture’s Role • Ownership & Process for Invoice Matching Other Considerations • Accounting/reconciliation (Key Suppliers vs. DSDs) • Invoice Matching – tolerances & differences • Source of Cost – Central • POs for DSDs/PO generation (use of ASN?) Site BOS (Retalix) P.O. Creation (Not for DSD vendors) POS (Retalix)

49. Global Franchise SolutionSupply Chain: P2P: Ordering / Receiving Full Central Control Partial Control Flexible Influence Control of Franchise CoCo Site Manager has full control of Suppliers Site Orders goods from BP approved suppliers Franchise encouraged to order from central suppliers Ordering/Receiving Overview • For all Proprietary products, BP will mandate the supplier • For Non-Proprietary products Franchisees will be encouraged to order from Centrally recommended Suppliers (BP will retain a legal right to approve alternative suppliers) • Franchisees will have a full download of Central Suppliers from Head Office. They will be encouraged to order from these suppliers, sharing in any centrally negotiated deals and rebate arrangements • Goods are ordered from Franchise to Supplier and delivered by the Supplier to the Site. • Franchise owns stock at site • Where EDI or other electronic means of ordering are available in CoCo, Franchise will have the same access to those suppliers. we will also need to support EDI at other certain core suppliers. eg Coremark (US) • Franchisees will be able to purchase goods from alternative suppliers for the majority of central products, but we should make it difficult for them to do so (e.g. complexity is setting up new suppliers, by trying to already offer the best deal). • Franchisees should not be able to re-negotiate with central suppliers (we should seek to enforce this through contract) • Further work will establish compliance measures around this Aspiration

50. Ordering Order electronically to key suppliers MBM and McLane (in Retalix). As COCO adds vendors, we want extended to franchise Can create PO from Retalix (CAO) as option Force-outs Opt in or out (annually) Minimum acceptable is COCO – verbal communication, not system enabled Receiving Need ability t o enter a goods receipt against a PO (if they do one) or invoice Need functionality in Retalix to identify the use of inventory items for company use items Can receipt non-inventory expense categories same as COCO Minimum requirements – Dry Stock