Under FIDIC Red Book and Yellow Book 1999, Sub-Clause 14.3 [Application for Interim Payment Certificates] governs the Contractor’s obligations when submitting statements for interim payments.
Option B is correct because the Statement must include amounts relating to Provisional Sums where applicable. These sums form part of the Contract Price adjustments and must be reflected in interim applications when instructed or executed.
Option C is also correct. Sub-Clause 14.3 explicitly requires that each Statement be accompanied by supporting documents. This includes records of progress and, importantly, the progress report under Sub-Clause 4.21 [Progress Reports], ensuring that the Engineer can properly assess the value of work done.
Option A is incorrect because FIDIC does not mandate submission “in five copies” nor submission directly to the Employer; typically, submissions are made to the Engineer, and the number of copies is not fixed in the General Conditions.
Option D is incorrect as stated. While Plant and Materials may be considered under Sub-Clause 14.5 [Plant and Materials intended for the Works], their inclusion is subject to specific conditions and certification, not simply “added and deducted” generically within every Statement.
Thus, the correct application aligns with procedural compliance, proper substantiation, and inclusion of relevant financial components as per Clause 14.