Samsung OpenTide China Co., Ltd. Travel and Expense Reimbursement Policy 北京三星鹏泰技术咨询有限公司费用报销规定 Ⅰ. Expenditure Principle费用支出原则： Formal invoice所有报销应有正式发票 Cost saving节约原则 Budget compliance执行预算原则 Authority of approval批准授权原则 Beneficiary Charged 由使用部门或项目承担原则 Air ticket and hotel are to be ordered by the HR team of the company 机票和下榻宾馆由公司行政部统一订购 Ⅱ. Oversea and Domestic Traveling 国内外出差费用报销标准 1. Lodging, Meal Allowance for Overseas住宿、每日餐补、见下表： A 地区B地区 Grade 住宿费 日常津贴（U$）住宿费 日常津贴( U$ )(Lodging) (Allowance) (Lodging) (Allowance) 5 星级 宾馆 90 5 星级 宾馆 75 CEO (Max. 限度：实费) (Max. 限度：实费) 4 星级 宾馆 70 4 星级 宾馆 60 Director (Max. 限度：U$130) (Max. 限度：U$110) 4 星级 宾馆 60 4 星级 宾馆 50 Manager (Max. 限度：U$120) (Max. 限度：U$100) 3 星级 宾馆 50 3 星级 宾馆 40 Associate & (Max. 限度：U$105) (Max. 限度：U$85) Assistance （适用国家） 韩国，日本，新加坡，欧美，香港，台湾 加拿大，澳洲，大洋洲，其他亚洲国家 ¾ 住宿费 规定限度内 实费结算。（Alcohol beverage, Dry cleaning service等宾馆增加额外服务费用 除外） ¾ 出差往返日以机票的日期为准计算日常补助; 每人可以单独享用一间住宿。 1
2.国内 出差费 规定（住宿费 及 日常津贴） Grade 住宿费 日常津贴（RMB） （Lodging） (Allowance) 5 星级 宾馆 300 CEO (Max. 限度：实费) 4 星级 宾馆 250 Director (Max. 限度：500) 4 星级 宾馆 200 Manager (Max. 限度：400) 3 星级 宾馆 150 Associate & Assistant (Max. 限度：400) 适用所有地区 ¾ 住宿费 规定限度内 实费结算。（Alcohol beverage, Dry cleaning service等宾馆增加额外服务费用 除外） ¾ 出差往返日以机票的日期为准计算日常补助; 每人可以单独享用一间住宿。 3．舱位标准 ¾ CEO : Business Class & ↓ ¾ Director: Economy Class ¾ Manager & Associate : Economy Class 4．教育培训 出差时的日常补助 少于1年的教育培训出差时，到达目的地从第二天开始计算日常补助，超过30日以后支付60%的日常补助。 3. Other Expenses The individual incurring the expenses shall secure receipts for all expenses. Both invoices and breakdown of the expenses issued by hotels are a prerequisite for reimbursement. 本人应妥善保存费用发票，报销时除提供酒店正式发票外，还需提供酒店打印的费用明细单。 Travelers will be reimbursed for business phone calls or cell phone that are reasonable and necessary for conducting business, the calls should be itemized on the hotel bill and attached to the Expense Report. The cell phone calls should be attached, and the receiver and purpose should also be indicated. Private calls will not be reimbursed. 公司报销因业务发生的饭店电话费及手机费，应提供电话明细单可以按实际发生费用报销，并注明受话者和通话目的，私人电话不予报销。 2
Trip Transportation 出差交通费 Traveling team should take a car together to the airport. When coming back, manager level and below should take airport bus. The team can take a taxi only if airport buses are not available or there are 2 and more than 2 people in the traveling team. Airport construction fee and transportation fee can also be reimbursed. 外地出差，可安排公司车辆前往，或到一个方便集中的地方一起打车去机场。回来时经理及经理级以下人员应尽量乘坐民航班车。若民航班车收车或2人及2人以上同 行可乘出租车。此外还可以报销机场建设费、外地交通费。 If traveling expenses, such as transportation, telephone and lodging , are to be charged to clients, client name, project name and code should be indicated. If expenses are to be allocated to different divisions, amount should be calculated and the approval from respective directors is needed. 需要由客户承担的交通费、电话费及住宿费等差旅费，应注明客户名称、项目编号，由项目经理或总监签字。由公司承担的，如费用应由不同部门承担，应计算分担数额并经其他部门的该项目经理或总监签字。 Trip Allowance出差补助 Travel of less than 30 days is provided 100% allowance per day; If trip is exceed 30 or more consecutive days, the trip allowance shall be reimbursed 80% based on relevant rate per day . 出差在30天以内的日常津贴按级别给与100% 的补助；如超出30天以上，从第二个月起出差补助为80%。 For training outside Beijing, if the training program offers meal, the daily allowance should be deducted 20% for each meal. 对于外地培训，如有饮食提供，则每提供一餐就从当日差补中扣除20%. Traveling meal allowances is subject to individual income tax in accordance with <Beijing Local Tax Bureau Income tax [1998]> and will be injected to salary account next month. 出差补助将按《京地税个[1998]41号》规定计征个人所所得税，税后的出差补助将随同工资一起发放，当月的出差补助将在下月工资中发放。 Traveling meal allowance is not applicable to those returning in the same day, but to those who need to stay overnight in Beijing suburb. 当天往返，即使在外地，也不享受出差补助。在北京远郊出差需在当地住宿的，按外地出差补助标准执行。 Business travelers should fill in reimbursement form within one week after return. 出差人员应在返回北京一周内填写报销单。 Ⅲ. Working Overtime加班 Project manager or director’s approval is necessary to work overtime. After 8:00pm, overtime workers can enjoy dinner ordered by the company (around RMB20 each person). 员工加班需事先与项目经理或总监打招呼，经许可后才可加班。员工加班至晚8：00以后，可由公司定餐(每人约人民币20元)。 3
Taxi fee in holidays or weekday after 9:00pm for work overtime can be reimbursed upon the approval of project managers or directors.工作日加班到晚上9:00后以及节假日加班，由项目经理或总监批准后报销从公司回家的出租车费。 Ⅳ. Application For Cash Advance and Check 现金及支票的申请 Application for RMB3000 or USD500 cash/check advance should be made 3 days early. Amount below RMB3000 or USD500 should be 2 days early. Urgent matters should be noticed the first time when expenditure decision is made. 借款额在人民币3000元以上（含）或美元500元（含）以上应提前三天， 低于此额度的应提前两天。紧急情况应在知道费用需要的第一时间内向财务部提交借款申请。 Ⅴ. Transportation Expenses In Beijing市内交通费 Use of company vehicles if it is available. Transportation expenses shall be reimbursed based on the most economical mode of taxi.尽可能使用公司车辆；乘坐经济型的出租车。 Ⅵ. Telecommunication Fee通信费 80% of mobile phone fee can be reimbursed, but monthly maximum amount will not exceed RMB600, RMB400 and RMB200 for directors, managers and associates, respectively. Invoice and breakdown should be attached. For professionals who have a need over this budget, they must get the approval from directors and CEO. 手机费可报销80%，但总监、经理及经理级以下员工最高可报销额不超过人民币600元、400元及200元的手机费。业务人员因需要超过此预算的，由总监及CEO批准后给予报销。 Ⅶ. Business Entertainment Expenses 交际应酬费 Approval from directors and CEO is a must for the reimbursement of business entertainment expenses. Project manager should get the approval from directors beforehand. For directors, the maximum amount for each participant is RMB300 each meal. If the plan is to be over this budget, please get the approval from CEO beforehand. Those that can not be charged to clients should be controlled within budget. 交际应酬费必须经项目经理和总监的签字批准方可报销， 项目经理如需发生交际应酬费应事先经总监批准。总监的交际应酬费的最高预算为每顿每人300元，如超过预算应事先向CEO申请。非客户承担的交际费应严格控制在预算内。 Ⅷ. Meeting Expenses Meal expenses incurred for internal meetings should be within RMB100 each person per meal.内部会议发生的餐费应控制在每人每顿人民币100元。 4
Ⅸ. Workshop Each division can have its own workshop twice a year. The budget of each person is RMB300 each time. Internal workshop or newcomer orientation will not be granted as business trip.每个部门可以有每年两次的团队建设活动，每次活动每人的预算为人民币300元。公司内Workshop, 新员工培训等将不认定为出差。 Ⅹ. Reimbursement Time 费用报销时间 In principal, all the expenses should be reimbursed in the current month. Reimbursement time is every workday from 1:00pm to 4:00 pm. 当月费用应当月报销。每日下午1:00 至4:00报销。 5
