Supplier expense guidelines and standard expense tables
Definitions and introduction
Term

Definition

Agreement:

means the agreement between the Client and the Supplier for the provision ofservices, which incorporates these supplier expense guidelines.

Client:means the person purchasing services under the Agreement.

Supplier:

means the person providing services to the Client under the Agreement.
means employees, agents and officers of:Supplier
Personnel:(a)the Supplier; and(b)

the Supplier’s subcontractors,

who are engaged from time to time in the provision of services.
1.

The Agreement governs whether the Client will reimburse expenses to the Supplier, and, if so, thebasis on which the Client will do so. Accordingly: (a) this document applies to the extent set out in
the Agreement; and (b) the Agreement takes precedence over, and may supplement, this document.

2.

Part 1 of this document sets out the expense guidelines. They determine whether expenses for travel,
accommodation and meals are reasonable.

3.

Part 2 of this document sets out standard expense tables. They show fixed sums for all expenses
incurred by the Supplier in respect of each member of Supplier Personnel providing services.

Part 1:

Expense guidelines

In providing the services, the Supplier shall comply with the supplier expense guidelines set out below:
Class of travel:

Air Travel:

1 of 12Supplier Personnel shall be entitled to reimbursement offlight tickets in the classes shown in the table below:

Flight Time:(Flight time is the total scheduled time spent in the air between
departure point and final destination. Thus, flight times can be
cumulated but the transit time is excluded.)Class of travel

Below 5 hours

Economy Class

5 hours and overBusiness Class

19 October 2015

Every effort must be made to achieve the lowest cost ticket with preferredcarriers (as the Client shall communicate to the Supplier), (“Preferred
Carriers”) or low cost carriers (such as: easyJet, wizzair, and Jet2), (“Low Cost
Carriers”). This will include:

flying on both outward and inward flights with the same company;

early booking (no less than 14 days prior to the flight, unless the Client
requests otherwise);

being flexible with take off times, while not disrupting the business need; and

restricted tickets with Preferred Carriers or Low Cost Carriers may be thebest cost option. If this is the case, they must be used where ever possible,
especially where the dates/times are almost certain. This will be the case formany business trips.

Low Cost Carriers can be booked under the following conditions:the Low Cost Carrier has a direct flight whereas the Preferred Carrier doesnot;

the destination is not serviced by a Preferred Carrier;

the Preferred Carrier offers only limited fare options in comparison to the
Low Cost Carrier, bearing in mind the restrictions linked to the fare levelselected; orthe total cost of the journey (time and money) does not exceed the fare levels
set by Preferred Carriers.

When purchasing restricted tickets there will be occasions when trips arechanged or cancelled. In this case Supplier Personnel should check the options
with the travel agent/department by either paying to revise the ticket or to use it
at a later date versus buying a new ticket. These combined costs can be lower
than a flexible ticket. In the unlikely event that a higher class is cheaper than theauthorized class on a routing, then the higher class may be used.
The Client will only reimburse amounts actually paid by the Supplier Personnel.
Any refund received by Supplier Personnel for down grading, re-routing or any
other reason must be returned to the Client.
Train Travel:“First Class” may be used when travelling by train.
Supplier Personnel shall use public transport where appropriate (e.g. airport
train/bus shuttle services from an airport to the relevant local office).

PublicTransport &Taxis:

Where it makes good business sense (for example, if there is no train service),the following may be used:

taxis or equivalent (e.g. car rental); andcars owned by Supplier Personnel, which use the Client will reimburse at its
standard rates for such (although it is presumed that this will not make goodbusiness sense except within the same country).

Hotel Rooms
Accommodation:

2 of 12The Client has negotiated significant discounts with selected hotels and hotel
chains (“Preferred Hotels”). The Preferred Hotels offer adequate locations near
the Client’s (or its affilites’) offices/plants and a high level services, quality andsafety.

19 October 2015

The Supplier shall do its best to coordinate with the Client to determine whether
the Supplier is eligible to benefit from any better hotel rates that the Client may
have negotiated and, if so:

use Preferred Hotels where possible;make hotel reservations in conjunction with the Client so as to obtain the
discounted rates;

if the hotel is fully reserved, select another from the Preferred Hotels list; and

be aware of the special rebooking/cancellation deadlines and conditions.

The Supplier will not be reimbursed for room rent incurred when Supplier
Personnel stay overnight with relatives or friends.
The Supplier is responsible for cancelling Supplier Personnel reservations either
through the appointed travel agent or to the hotel directly. “No shows” will bereimbursable only with the written authorization of the Client representative.
Charges for access to fitness centres and pools while travelling are notreimbursable.
Laundry and Valet Services
Reasonable expenditure for valet (ironing and pressing of clothes) and laundry
services is reimbursable when a member of Supplier Personnel is away fromhome for more than eight nights.
The Client will reimburse the reasonable costs of meals and beverages if incurredin accordance with the following guidelines:

Meals:

Telephone calls
while travelling:

meals and beverages must relate to time spent on business trips in theprovision of services for the Client;the cost of meals should be appropriate to the nature of the business trip andconsistent with a normal, reasonably modest, standard of living;lavish and extravagant meal expenses will not be reimbursed and meal tips
should be consistent with local custom;the consumption of alcoholic beverages with meals and at other times must
be reasonable and limited; and

when one person pays a group expense (meal or bar), the names, a reference
to the services being provided to the Client, the name of the Client
representative responsible for the services, and the business reason must be
noted.

The Client shall not reimburse any expense for telephone calls.

Part 2:Standard expense tables(a)

Offices covered:Some offices have prepared a standard expense table for their location. They are:3 of 12Lausanne & Neuchâtel, Switzerland: Table 1

Bologna, Italy

Table 21

Kraków, Poland

Table 2Jal El Dib, Lebanon

Table 22

Buenos Aires, Argentina

Table 3Klaipeda, Lithuania

Table 23

Jakarta & Surabaya, Indonesia

Table 4

Almaty, Kazahstan

Table 24

19 October 2015

(b)Manila, Philippines

Table 5

Kuala Lumpur, Malysia

Table 25

Madrid, Spain

Table 6

Mexico City, Mexico

Table 26

Melbourne, Australia

Table 7

Bergen Op Zoom, Netherlands Table 27

Antwerp, Belgium

Table 8

Lisbon, Portugal

Table 28

Curitiba, Brazil

Table 9

Bucarest, Romania

Table 29

Sofia, Bulgaria

Table 10

Sankt Petersburg/Kuban, Russia Table 30

Toronto/ Quebec City, Canada

Table 11Nis, Serbia

Table 31

Medellin and Bogota, Columbia

Table 12

Bratislava, Slovakia

Table 32

Zagreb, Croatia

Table 13

Port Elizabeth, South Africa

Table 33

La Défense, France

Table 14

Yangsan City, South Korea

Table 34

Mumbai, India

Table 15

Taipei, Taiwan

Table 35

Berlin, Germany

Table 16

London, United Kingdom

Table 36

Kutna Hora, Czech Republic

Table 17Izmir, Turkey

Table 37

Aspropyrgo, Greece

Table 18

Kharkiv, Ukraine

Table 38

Tel Aviv, Israel

Table 19

New York, USA

Table 39

Kuwait City, Kuwait

Table 20

How the standard expense tables operate(i)

The “per diem” is the sum that the Client pays the Supplier to reimburse it all its
expenses in respect of travel, accommodation and meals for each Site Workday at agiven location. A “Site Workday” is a day on which a member of Supplier Personnel
provides the services in the location and that is chargeable as a full workday. The
expense table may indicate that the per diem is to be paid in addition to the cost of aflight or a train journey; if so, the Client will reimburse the Supplier for the flight or
the train journey at cost, and in accordance with the expense guidelines in Part 1 above.

(ii)

3 criteria define which per diem applies:A.

Place where the Supplier provides the services

B.

Place of origin: this is the place where the member of the Supplier Personnel
providing the services normally lives and works.

C.

Number of consecutive days on site: this is the number of consecutive (notcounting weekends or bank holidays) Site Workday.

For example:a member of Supplier Personnel is assigned to a mission of 20 man-days,
comprising one visit (each of only 2 full workdays at the location) per week overa period of ten weeks.


4 of 12The per diem will be in the column “Number of consecutive days on site
≤3 days”.

19 October 2015

Table 1

per diem for services provided in Lausanne/Neuchâtel,Switzerland
Number of consecutive days on site

Place of origin

≤3 days>3 days but≤1 month>1 month but≤3 months>3 months

Suisse Romande

None

None

None

None

CHF 260

CHF 230

Other Switzerland andnearby EU cities

CHF 305(e.g. Milan and Lyon)
European Union (except
locations in the line above)

CHF 290 +flightCHF 403

CHF 345

CHF 260

Eastern Europe

CHF 290 +flightCHF 460

CHF 403

CHF 316

CHF 460

CHF 345

Middle East
Other Countries

Table 2

CHF 290 + flight

per diem for services provided in Kraków, Poland
Number of consecutive days on site

Place of origin

≤3 days>3 days but≤1 month>1 month but≤3 months>3 months

Poland, Krakow

None

None

None

None

Other Poland

PLN 600 + flightor train

PLN 600

PLN 540

PLN 420

European Union
Eastern Europe

PLN 600 + flight

PLN 840

PLN 720

PLN 540

Middle East

PLN 600 + flight

PLN 960

PLN 840

PLN 660

PLN 960

PLN 720

PLN 600 + flight

International

Table 3per diem for services provided in Buenos Aires, Argentina
Number of consecutive days on site

Place of origin

Buenos Aires ≤ 70 km
Argentina Provinces (rest of
the country)
International

5 of 12≤3 days>3 days but≤1 month>1 month but≤3 months>3 months

None

None

None

None

USD 225 + flightor train

$225

$170

$135

$270

$200

USD 225 + flight

19 October 2015

Table 4

per diem for services provided in Jakarta/Surabaya, Indonesia

Place of origin

Number of consecutive days on siteJakarta ≤ 70 km or
Surabaya ≤ 70 km
Indonesian Provinces (rest of
the country)≤3 days>3 days but≤1 month>1 month but≤3 months>3 months

None

None

None

None

USD 150 +flightUSD 150

USD 125

USD 100

USD 200

USD 150

USD 150 + flight

International

Table 5per diem for services provided in Manila, Philippines
Number of consecutive days on site

Place of origin

≤3 days>3 days but ≤1month>1 month but≤3 months>3 months

Manila ≤ 70 km

None

None

None

None

Other Philippines

USD 150 +flightUSD 150

USD 125

USD 100

USD 200

USD 150

USD 150 + flight

International

Table 6

per diem for services provided in Madrid, Spain
Number of consecutive days on site

Place of origin

≤3 days>3 days but≤1 month>1 month but≤3 months>3 months

Madrid ≤ 70 km

None

None

None

None

Spain

EUR 215 + flightor train

EUR 215

EUR 210

EUR 140

EU + Canary Islands

EUR 215 + flight

EUR 275

EUR 245

EUR 210EEMA

EUR 215 + flight

EUR 350

EUR 300

EUR 245

EUR 350

EUR 300

International (other than above)

Table 7per diem for services provided in Melbourne, Australia

Place of origin

Number of consecutive days on site

>1 day but ≤1 monthInternational

6 of 12EUR 215 + flight

USD 204 + flight or train (no taxis)

19 October 2015

Table 8

per diem for services provided in Antwerp, Belgium

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 264+ flight or train (no taxis)

International

Table 9per diem for services provided in Curitiba, Brazil

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 92+ flight or train (no taxis)

International

Table 10per diem for services provided in Sofia, Bulgaria

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

European Union

USD 233 + flight or train

USD 261International

USD 233+ flight or train (notaxis)USD 233+ flight or train (notaxis)

Table 11per diem for services provided in Toronto / Quebec City, Canada
Number of consecutive days on site

Place of origin

Toronto

Quebec City

≤3 days>3 days but ≤1month≤3 days>3 days but ≤1
monthEuropeUSD 223 +flightUSD 240 +flightUSD 200 +flightUSD 219 +flightInternational (other than above)

USD 223 +flightUSD 240 +flightUSD 200 +flightUSD 219 +flightTable 12per diem for services provided in Medellin and Bogota, Colombia
Number of consecutive days on site

Place of origin

International

7 of 12

BogotaMedellin>1 day but ≤1 month>1 day but ≤1 month

USD 165+ flight or train (notaxis)USD 120 + flight or train (notaxis)

19 October 2015

Table 13

per diem for services provided in Zagreb, Croatia

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 203 + flight or train (no taxis)

International

Table 14per diem for services provided in La Défense, France

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
EUR 233 + flight or train (no taxis)

International

Table 15

per diem for services provided in Mumbai, India

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 172 + flight or train (no taxis)

International

Table 16

per diem for services provided in Berlin, Germany

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeEUR 165 + flight

EUR 285

International (other than above)

EUR 165 + flight

EUR 175 + flight

Table 17

per diem for services provided in Kutná Hora, Czech
Republic

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

PolandUSD 189 + flight

USD 278

Europe (except Poland)

USD 189 + flight

USD 149 + flight

International (other than above)

USD 189 + flight

USD 149 + flight

8 of 1219 October 2015

Table 18

per diem for services provided in Aspropyrgo, Greece

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeEUR 211 + flight

EUR 343

International (other than above)

EUR 211 + flight

EUR 224 + flight

Table 19

per diem for services provided in Tel Aviv, Israel

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 212 + flight or train (no taxis)

International

Table 20

per diem for services provided in Kuwait City, Kuwait

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 204 + flight or train (no taxis)

International
Table 21

per diem for services provided in Bologna, Italy

Place of origin

Number of consecutive days on site
PolandInternational (except Poland)≤ 3 days>3 days but ≤1 month

EUR 350

EUR 284

EUR 182 + flight (no taxis)

EUR 180 + flight (no taxis)

Table 22per diem for services provided in Jal El Dib, Lebanon

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 168 + flight or train (no taxis)

International

Table 23

per diem for services provided in Klaipeda, Lithuania

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeUSD 142 + flight

USD 293

International (other than above)

USD 142 + flight

USD 146 + flight

9 of 1219 October 2015

Table 24

per diem for services provided in Almaty, KazakhstanPlace of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeUSD 305 + flight

USD 340 + flight

India

USD 698

USD 576

USD 317 + flight

USD 348 + flight

International (other than above)

Table 25

per diem for services provided in Kuala Lumpur, Malaysia

Place of origin

Number of consecutive days on site

≤ 3 days>3 days but ≤1 month

EuropeUSD 203 + flight

USD 625

International (other than above)

USD 203+ flight

USD 625

Table 26

per diem for services provided in Mexico City, Mexico

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 225 + flight or train (no taxis)

International

Table 27

per diem for services provided in Bergen Op Zoom,
Netherlands

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeEUR 160 + flight

EUR 280

International (other than above)

EUR 160 + flight

EUR 180 + flight

Table 28

per diem for services provided in Lisbon, Portugal

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeEUR 129 + flight

EUR 244

International (other than above)

EUR 129 + flight

EUR 136 + flight

10 of 1219 October 2015

Table 29

per diem for services provided in Bucarest, Romania

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeUSD 177 + flight

USD 305

International (other than above)

USD 177 + flight

USD 197 + flight

Table 30

per diem for services provided in Sankt Petersburg/
Kuban, Russia
Number of consecutive days on site

Place of origin



Sankt Petersburg

Kuban≤3 days>3 days but ≤1month≤3 days>3 days but ≤1
monthEuropeUSD 188 + flight

USD 304

USD 382

USD 309

International (other than above)

USD 188 + flight USD 205 + flight

USD 157 +flightUSD 174 + flight

Table 31

per diem for services provided in Nis, Serbia

Place of origin

Number of consecutive days on siteEuropeInternational (other than above)>3 days but ≤1 month

USD 184

USD 298

USD 184 + flight

USD 163 + flight

Table 32

per diem for services provided in Bratislava, Slovakia

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 264 + flight or train (no taxis)

International

Table 33

per diem for services provided in Port Elizabeth, South
AfricaPlace of origin

Number of consecutive days on siteInternational

11 of 12≤3 days>1 day but ≤1 month
USD 97 + Flight or train (no taxis)

19 October 2015

Table 34

per diem for services provided in Yangsan City, South Korea

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeUSD 275 + flight

USD 710India

USD 541

USD 462

USD 275 + flight

USD 302 + flight

International (other than above)
Table 35

per diem for services provided in Taipei, Taiwan

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 168+ flight or train (no taxis)

International
Table 36

per diem for services provided in London, United Kingdom

Place of origin

Number of consecutive days on site

>1 day but ≤1 month
USD 360 + flight or train (no taxis)

International
Table 37

per diem for services provided in Izmir, Turkey

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1 month

EuropeUSD 223 + flight

USD 393

International (other than above)

USD 223 + flight

USD 147 + flight

Table 38

per diem for services provided in Kharkiv, Ukraine

Place of origin

Number of consecutive days on site

≤3 days>3 days but ≤1month>1 month but ≤ 3monthsEuropeUSD 128 + flight (notaxis)USD 324

USD 243

International (other than above)

USD 128 + flight (notaxis)USD 135 + flight(no taxis)

USD 196 + flight

Table 39

per diem for services provided in New York, USA

Place of origin

Number of consecutive days on siteInternational

12 of 12>1 day but ≤1 month
USD 352 + flight or train (no taxis)

19 October 2015