REGULATIONS ON EXPENSES AND PAYMENT OF EXPENSES

No.: HD-HC-08 Time of amendment: 01

Stage of issue: 02 Date of issue: ……

Adjuster: Checker: Approver:

I. PURPOSE.- To determine expenses for all staff who are currently working at Daian

Manpower Company, on business trip domestically and overseas (if any).

II. APPLICATION SCOPE.- These regulations are applied to all staff who are working at all factories

and branches of Daian Manpower Company. - In some special cases, the regime of expenses and allowances may follow

other regulations offered specifically by Board of General Directors at each period.

III. DEFINITION.Expenses include regular and popular types of expenses as follows: 1. “Travel costs” are the amounts spent to buy flight ticket, train ticket, bus ticket, hire transportation and other eligible amounts for business trip.2. “Residence fee” is the rent for hotel’s room, guesthouse (exclusive of hotel’s services) applied to business trip within 01 day or more, regardless of time on flight, train, and other means of transport on business trip. 3. “Daily expenses” is the fixed amounts for staff that are spent for daily activities during the trip.

4. “Transaction cost” is the amount used to receive partners and guests of the company.5. “Other costs” is the amounts spent for fax, internet, work-related correspondence, print and copy of documents used for the trip.

IV. CONTENT.1. GENERAL REGULATIONS.

4.1 It is necessary to use request form on long distance business trip (Form BM-02/HC-05), with signature of person in charge of department and approval of General Director (or Director of department who is in charge of approval). The regime of expenses is only paid with full of valid papers such as bill, train ticket, and business trip confirmation letter and will be paid right after the trip is finished. In case of advance before business trip, it is required to undertake all procedures for advance payment for company accountant as regulated.

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4.2 Cases which do not receive expenses following this regulation:a. Costs are covered by allowances included in salary or paid as salary.b. Personal leave during the business trip or period of residence at

workplace but not for the purpose of business trip.c. Time at school, long-term and short-term training classes. Particular,

days on which staff is assigned to reside in several other local areas or agencies will be considered in specific cases.

d. For staff of departments in charge of working regularly at places outside province – city in which company office is located that is ensured expenses in the trip, these cases will be considered to pay more allowances in salary depending on specific cases.

e. Staff is divided into levels to determine scope of using business trip conditions as follows:

LEVEL 1 2 3 4Subject - Board of General

Directors- Directors of Departments- Company’s Guests.

- Chief manager, Depute manager and similar positions

Team leader and similar positions.

- Staff,

- Driver

(Table 1)

2. REGULATIONS ON REGIME OF DOMESTIC BUSINESS TRIP 2.1. Means of transport.

a. Staff on business trip can use company car; however, it’s hard to arrange other usable means of transport such as personal motorbike or public transports such as taxi, passenger car, train, plane… depending on distance or emergency of the trip. In particular, depending on specific work requirements, using plane may be decided by competent Director of department. Common means of transport applied are in the following table 2:

Means of transport Level 1

Level 2

Level 3

Level 4

Applied to

01 Company’s small car Applied UnappliedCashier receives and pays expenses

02 Hired small car and taxi Applied Unapplied Emergency03 Berth-inclusive train Applied04 High-quality passenger car Applied05 Daily hired motorbike

≤…00.000 ñ/day. Applied

06

Movement from home to station and vice versa (depending on real situation, motorbike taxi or taxi may be hired)

Applied

07 Personal transport:- Petrol cost: ……ñ/km.

Applied Emergency

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- Vehicle guarding fee: ……. ñ/time.

(Table 2)b. Payment documents required:

- For transports: Plane, taxi, train, high-quality passenger car, bus are valid tickets

- Valid documents for payment of costs for hiring hotel room, small car, etc., are red invoices

- Particularly, in terms of daily hired motorbike, motorbike taxi and other cases without red invoice, lessor’s receipt is required (must-have information: lessor, license plate, time, location, rental… and signature)

2.2. Residence and daily activities pricing: Maximum in table 3 as follows:

No. Residence and daily activities

Duration of

residence

LevelLevel 1 Level 2 Level 3 Level 4

01Overnight residence, outside fixed workplace:

… day ... ñ/day … ñ/day … ñ/day … ñ/day

From … to … … ñ/day … ñ/day … ñ/day … ñ/day

… dayThe company rents accommodation or pays a specific amount based on plan for business trip at the time of

implementation.

02Daily expenses, outside fixed workplace:

… day ... ñ/day ... ñ/day ... ñ/day ... ñ/day

From … to … ... ñ/day ... ñ/day ... ñ/day ... ñ/day

… dayDirector of Department considers and submits to General Director

for approval based on requirements of each business trip.

Calculated as follows: (Basic salary + Allowance) x 50%

(Table 3)2.3. Reception.

- If the reception is beyond competence, the receptionist has to ask the Director for approval in advance using Request Form (Form BM-02/HC-05). In sudden cases, informing via telephone or email is acceptable, but after that, a supplementary request form should be submitted. Also, it is necessary to put in an estimate for costs and must be approved by General Director. The company will pay based on real spending money without exceeding estimated amount.

- Driver who drives Director on business trip or to night parties (after 8 p.m) will receive ……….. dongs/ time (the driver will stay outside to guard the car and not participate in the parties); however, this will not be applied in long business trips. If the place of residence is located in the same area with fixed workplace, the company will reserve an allocated residence applying daily expenses regulated in Table 3.

3. REGULATIONS ON REGIME FOR BUSINESS TRIP.3.1. When assigned to work overseas, individual has to minimize spending,

choose accommodation nearby workplace to save travel costs. Casual dining.

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3.2. Each individual will receive …… USD of spending money within 01 day. The other costs in work schedule will be paid based on real spending, including train ticket, flight ticket, hotel room rental, food expenses and so on.

4. APPROVAL AND VALIDITY.4.1. The costs excluded from this regulation must be approved by General

Director or authorized person. All costs against this regulation will be considered invalid and the payer is responsible for payment and the approver takes responsibility for compensation.

4.2. This regulation will be applied from July 01st, 2011. The issued documents about working regime which have the dissimilar content will be invalid.

V. ANNEX/FORMS.

1. Request form BM: 02/HC-052. Business trip form BM: 03/HC-05

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PHIEÁU ÑEÀ XUAÁT(REQUEST FORM)

No.: BM-02/HC-05 Time of amendment: 01 Date of issue: 01/01/2011

Ngaøy (Date): _________________________Nhaân vieân (Employee): _______________________ MSNV (Employee code): ______________________Chöùc vuï (Position): __________________________ Phoøng ban (Department): _____________________Kính ñeà xuaát laõnh ñaïo duyeät (Please kindly consider the following request):________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Lyù do ñeà xuaát (Reason for request): ________________________________________________________________________________________________________________________________________________________________________________Yeâu caàu bôûi (Requested by): Xem xeùt bôûi (Checked by): Xeùt duyeät bôûi (Approved by):

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EXPENSES STATEMENT

No.: BM-04/HC-05 Time of amendment: 00 Date of issue: 01/07/2011

Ho & tên) :…………………………..… Chưc vu ………………..… Bô phân …………….…(Full name (Job title): (Dept.)

No. Content Unit Price

Quantity Cost Inclusion price

Note

1 Hotel room rental Night

2 Taxi fare

……………

…………....

3 Daily expenses regulated Day

Maker Chief of Department Approved by Director of Department

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PHIÊU CÔNG TAC (BUSINESS TRIP FORM)Month ___/ 20_

No.: BM-03/HC-05 Time of amendment: 01 Date of issue: 01/01/2011

Employee’s full name:______________________________________ Employee Code:____________ Department: _________________________

Ngay (Date)

Thơi gian (Time)

MÔ TA CÔNG VIÊC (JOB DESCRIPTION)

Sô giơ HOURS (h)XAC NHÂN

CONFIMRATIONBăt đâu (Beginning)

Kêt thuc (End)

Ngay thương

WeekdaysChu nhât

Sunday

Made by:

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