PERSONAL, TRAVEL AND ENTERTAINMENT EXPENSE POLICY CARLSBERG INDIAIPL Ex… · PERSONAL, TRAVEL AND ENTERTAINMENT EXPENSE POLICY CARLSBERG INDIA 4TH FEBRUARY 2015 . 2 1 Introduction

PERSONAL, TRAVEL AND ENTERTAINMENT EXPENSE POLICY

CARLSBERG INDIA

4TH FEBRUARY 2015

2

1 Introduction 3 1.1 Carlsberg India expense policy 3

2 Approval of Expenses 4 2.1 Policy overview 4 2.2 Approval of own expenses and purchases 4 2.3 Approval of travel and other employee expenses 4 2.4 Approval of expenses for employees located in another country than the person’s home country 5

2.5 Approval of expenses for employees WHOSE direct manager IS located in another country 5

3 Expense report and related documentation 7 3.1 Policy overview 7 3.2 Introduction 7 3.3 Travel expense report and other reimbursements 7 3.4 Documentation required 8

4 Credit Card and Cash 10 4.1 Policy overview 10 4.2 Credit card 10 4.3 Cash advances 10

5 Guidelines on specific types of expenses 11 5.1 Policy overview 11 5.2 Non-reimbursable Expenses 11 5.3 Travel – general 11 5.4 Air Travel 14 5.5 Ground transportation 15 5.6 Lodging 17 5.7 Meals and drinks 18 5.8 Meetings and events 19 5.9 Employee expenses 20 5.10 Mobile phone and internet 20 5.11 Customer Entertainment Expenses 20 5.12 Corporate subscriptions, donations and gifts 21 5.13 Services 21 5.14 Other 21

Content

Carlsberg Grou dia

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1.1 CARLSBERG INDIA EXPENSE POLICY

CARLSBERG INDIA and its subsidiaries in India (CIPL) Expense Policy defines the policies on incurring

and approving personal, travel and entertainment expenses in the CARLSBERG INDIA. (It will be

referred to as ‘The CIPL Expense Policy’). This policy has been adapted from Carlsberg Group expense

policy.

The provisions of this policy must be applied consistently to all expenses incurred by CIPL and its

subsidiaries. This CIPL Expense Policy applies to all employees in the CIPL.

Only MD/CFO/HR Director can approve expenses covered by this policy beyond the mentioned principles

and limits.

CIPL Finance and HR Department are the owners of the CIPL Expense policy. The policy is set in close

cooperation with Group Finance and HR, especially in relation to the travel policies, and Group Legal and

Security to ensure consistency with the Group Ethic policies and the Group security policies in relation to

travel activities.

CIPL expects employees to behave responsibly with regard to expenses and to have a ‘value for money’

mind set. Costs should always be kept within reasonable limits and follow consistent policy and

procedures with respect to the payment or reimbursement of these expenses. The guidelines in this

policy should be applied in the spirit in which they are intended, with full attention to the personal safety

of the employee.

Expenses should always adhere to the policy guidelines, where possible. In the event of spending

beyond the limits set in this policy, the employee concerned will be informed in the first instance. If the

policy consistently continues to be breached, expenses will not be reimbursed. In severe cases, the

employee would receive a first warning. If the behaviour continues or in case of severe breach of this

policy or CIPL ethic policies or fraudulent actions the employee’s employment may be terminated.

Expenses per diems are a maximum allowable rate and not a target amount to be spent.

1 Introduction

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Confidential | For Internal Use Only

2.1 POLICY OVERVIEW

• No employee has the right to approve his or her own purchases

• Purchases ordered by an employee to be expensed in a cost centre/account for which

the employee is responsible must be approved by the employee’s manager

• Cost/purchases by the CEO of an entity must be approved by the regional SVP.

• The most senior employee participating at an event, dinner or similar should pay the bill

2.2 APPROVAL OF OWN EXPENSES AND PURCHASES

No employee is entitled to approve own purchases. The employee’s manager must approve purchases

expensed in a cost centre/account for which the employee is responsible. This applies to all types of

expense, no matter the amount of purchase, and to all employees.

Similarly, a manager may not approve expenses initiated on his or her own accord, even if a direct report,

such as a secretary or other subordinate, handles the purchase.

The most senior employee participating in an event, such as a dinner, must pay the bill. Even if the most

senior employee has left the event before the account is issued, he or she may not approve the bill. It must

always be approved by a manager of higher rank than the most senior participant.

When the CEO of an entity has purchased goods or services, the regional SVP should approve the cost.

Approval should always comply with the limits set in the Chart of Authority.

If employees from several entities participate in an event, the most senior employee of the entity financing

the cost should pick up the bill, and that employee’s manager should approve the expense. This also applies

to situations where a more senior employee from another entity is participating; for example, if a local entity

hosts a dinner attended by the Regional SVP.

2.3 APPROVAL OF TRAVEL AND OTHER EMPLOYEE EXPENSES

All travel expenses must be approved and signed by the immediate manager or by the individual responsible

at the account/cost centre financing the cost. Approval may also be delegated to a person at a higher level

of management.

When approving the travel expense report, the manager should ensure documentation requirements are met

and compliance with the expense policy. The authorised approver is responsible for verifying the following:

• The business purpose of the expense is valid and directly related to Carlsberg business and clearly

mentioned in the expense report

• The cost incurred is in accordance with this policy

• Expenses are charged to the proper cost centres. There is compliance with documentation requirements

and all original bills and invoices are included

• All the above are equally necessary, failing which the expense report will be rejected

The approver’s signature certifies 1) an understanding of the nature of each expenditure and business

purpose, 2) that the expenditure complies with the expense policy, and 3) that they represent appropriate

use of CIPL funds.

2 Approval of Expenses

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2.4 APPROVAL OF EXPENSES FOR EMPLOYEES LOCATED IN ANOTHER COUNTRY THAN THE

PERSON’S HOME COUNTRY

From time to time, employees work abroad for shorter or longer periods, typically on specific projects. In

such cases, the ‘home’ and ‘abroad’ entities should agree on which entity carries travel expenses and

similar.

Depending on the agreement, the approval procedures and reimbursement are as follows:

Sending entity to reimburse expenses:

1. If the employee regularly travels to the sending entity, the employee must complete the required travel

expense report and submit it for approval by the sending entity, following the usual process for that

entity.

a. However, if the manager in the sending entity cannot evaluate the type of cost and amounts spent, the

travel expense report must be co-signed by the manager at the receiving company in charge of the area

in which the employee works.

2. If the employee does not travel to the sending entity on a regular basis, the employee should complete

the travel expense report at the receiving entity. (If this is not possible due to system limitations, use an

Excel-based expense report.) The expense report, including all supporting original bills, invoices and

documentation, must be approved either by the manager to whom the employee reports during the

project period or the CFO of the receiving entity. This approval provides sufficient basis for the

reimbursement. Please note that the authorities in some countries will require approval in both the

sending and receiving entities.

3. The sending and receiving entities must agree on who pays the reimbursement, depending on what is

most efficient and effective.

4. The documentation, including supporting original documentation, must be sent to and archived at the

sending entity, as this entity finances the cost. To avoid documents being lost in the mail, the report,

including all supporting documentation, should be scanned and kept in both entities before the expense

report is dispatched.

Receiving entity to reimburse expenses:

1. The employee completes the travel expense report at the receiving entity. (If this is not possible due to

system limitations, use an Excel-based expense report.) The expense report, including all supporting original

bills, invoices and documentation, must be approved either by the manager to whom the employee reports

during the project period or by the CFO of the receiving entity. This approval provides sufficient basis for the

reimbursement.

2. The receiving entity reimburses the employee.

3. The receiving entity archives the travel expense report, including all supporting, original documentation.

2.5 APPROVAL OF EXPENSES FOR EMPLOYEES WHOSE DIRECT MANAGER IS LOCATED IN

ANOTHER COUNTRY

Some employees report directly to a manager located in another country. In such cases, the employing

entity must reimburse expenses, even if the cost is financed by another entity. In such situations, the cost is

invoiced from the employing entity to the entity carrying the cost.

1. The employee completes the required expense report and submits it for approval by the employing entity

following the usual process for that entity.

2. If the employee has a local dotted-line manager, the expense report is approved by the dotted-line

manager. If there is no line manager in the employing entity, the expense report is approved by the

HRD/CFO of the employing entity.

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3. However, as the dotted-line manager or the HRD/CFO of the employing entity cannot evaluate the

relevance of the cost, the reason, event and general type of cost, the manager (located in another

country) must co-sign the expense report. Until a Group tool is available to facilitate this approval,

approval in the form of e-mail correspondence between the dotted-line and full-line managers is

acceptable. The e-mail approval must be filed with the expense report.

4. The specific cost of the trip, for example, levels of cost of taxis, hotel meals, and similar, should be

signed off by the dotted-line manager or local CFO based on the usual terms and requirements.

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3.1 POLICY OVERVIEW

• CIPL will reimburse expenses incurred in connection with business trips and business

events according to receipts and documentation submitted

• The employee is responsible for submitting an expense report as soon as possible after a

business trip or incurring another cost, usually on a monthly basis

• The employee must submit a signed printed copy of the travel expense claim and all

documentation, such as original bills, receipts and invoices

• Delays of more than three months are strongly discouraged

3.2 INTRODUCTION

Carlsberg will pay all expenses incurred in connection with business trips according to receipts and

documentation submitted, provided that such expenses fall within the guidelines of the travel policy.

It is CIPL general policy that the individual employee can travel under reasonable conditions without

incurring additional expenses. Individuals who incur business travel or other expenses should neither gain

nor lose personal funds because of their travel. Likewise, no employee should be able to achieve

extraordinary advantages from travelling activities.

Employees should spend CIPL funds prudently. Both business travel expenses and other expenses not

related to travel will be paid by Carlsberg only if they are reasonable, necessary and in accordance with this

policy. CIPL does not accept expenses without adequate documentation.

CIPL does not pay expenses for personal, cultural or entertainment-related purposes. Cultural and

entertainment expenses will be reimbursed when they incur in business events with customers, potential

customers, suppliers and similar and kept within these guidelines.

It is expected that original documentation for all expenses be obtained. Documentation may take many

forms, but it must demonstrate that payment was business-related and must identify the means by which

payment is made.

Expenses should therefore be supported by:

• Original invoice, receipt or bill, boarding card

• Information about purpose of events, restaurant visits, meetings etc.

• Information about participants

• Invoice should be issued in the name of CIPL (relevant entity name) where possible

CIPL will, to a limited extent, reimburse expenses without receipts, in which case a replacement receipt

must be prepared, as described below.

3.3 TRAVEL EXPENSE REPORT AND OTHER REIMBURSEMENTS

The employee is responsible for submitting an expense report related to his or her travel within 30 days

after returning from a business trip. In general, the report should be completed and submitted for approval

on a monthly basis. The employee may delegate responsibility for preparation of the forms, but will always

retain accountability for the travel expenses.

Each individual expense must be shown individually in the travel report. It is not acceptable to sum up the

total of all or some types of expenses, such as taxi, in the expense report, as this increases the risk of errors

and makes it more difficult for the manager to review and approve expenses.

3 Expense report and related documentation

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The employee should sign the expense report before submitting it for approval. This confirms that all

expenses are relevant to CIPL and in compliance with the expense policy. Template of the expense report is

attached in Appendix 5.

3.4 DOCUMENTATION REQUIRED

Requirements for invoices/bills

The invoice/bill received should always comply with legal requirements, the following is always required:

1. Name of entity selling the goods or providing the services, including

a. Full name

b. Address

c. Company VAT or other registration number

2. Identification of entity purchasing the goods or services

a. Full name

b. Address

3. Description of goods sold or services rendered

a. Quantity and quality

b. Price per quantity

4. Total price – typically required to be shown both before and after addition of VAT

5. VAT, duties, etc.

In case the vendor is not able to provide proper bill as per above mentioned specification receipt can

considered for petty expenses.

When goods or services are purchased directly with the supplier, it might not be possible to include the

name of the purchasing entity on the bill. This would typically be the case in shops, restaurants, taxies and

the like. In such cases, the bill should as a minimum reflect items 1, 3 and 4. Make it clear whether the

goods or services have already been paid for, for example in cash, by writing this on the bill.

When the purpose of the expense is not clear from the description of the goods or services purchased, the

employee must describe the purpose in more detail, for example on the back of the invoice/bill.

If more employees have benefitted from or taken part in an event, a full list of employees should be stated

on the back of the invoice/bill. This also applies when non-CIPL individuals, such as customers or suppliers,

have participated in an event. The description should include both the reason for the event and a full list of

participants.

Credit card vouchers are insufficient as documentation for expenses incurred by the CIPL.

As a rule, expenses will only be reimbursed if documentation requirements are fulfilled.

If it is impossible to obtain a receipt or if a bill is lost, such as a taxi expense a replacement receipt should

be completed which lists and describes each expense without documentation. The description must specify

the nature, purpose of the expense and the amount. The employee should duly sign and date the

replacement receipt to confirm that the expenses are business-related. This form should then be approved

specifically by the manager when approving the travel expense report. An expense not appearing on the list

and not documented is not reimbursable. Refer to the form in the appendix 1.

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Expenses already paid by the entity

If an expense is paid in advance, such as flight tickets bought by the entity, the employee must still include

these costs in the travel expense report to ensure that the cost is allocated to the right account and cost

centre.

The original invoice should still be included in the travel expense report for approval by the manager.

Approval and payment of reimbursement

The employee must forward all receipts, along with a signed printed copy of the travel expense report, to

the cost centre manager. The manager should approve expense reports regularly, or at least once a week.

Payment is authorised when the expense report has been approved by the manager and all receipts,

including the printed and signed (by both the employee and the manager) travel report, have been

forwarded to Service Provider (SGC). The payment would be transferred to an employee’s account as per

reimbursement cycle.

Reimbursement of travel expenses or any other expenses incurred by the employee may not be made

before the approval process has been duly completed and the finance department has checked compliance

with the relevant policies, including tax policies.

The company will not cover the personal costs on behalf of the employee. This could be the case if the

spouse travels with the employee and the flight tickets are booked together with the travel agency. Such

costs should be paid by the Employee directly to the travel agency before issuing the ticket.

Employee Termination or Transfer

Immediately upon resignation, termination of employment or transfer to a position not requiring travel

and/or entertainment, the individual is responsible for completion of any outstanding expense reports

and submission to appropriate approver, any expense report submitted without the approval before the

last working day/transfer day will not be entertained.

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4.1 POLICY OVERVIEW

• CIPL does not provide company paid credit cards, i.e. credit cards where the full credit card

bill is paid directly by the entity to the credit card company

• CIPL does not in general provide cash advances

4.2 CREDIT CARD

CIPL does not provide company credit cards to its employees. All travel related expenses must in the first

instance be paid by the Employee and reimbursement should be claimed from CIPL within stipulated

timelines.

4.3 CASH ADVANCES

As a rule, CIPL does not provide cash advances. For the foreign travel exception can apply and needs to be

approved by CFO.

The cash advance should be kept to a minimal amount. The employee should pay back the amount

immediately and no later than 10 days after returning from the business trip.

4 Credit Card and Cash

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5.1 POLICY OVERVIEW

• All employees must be cost-conscious when traveling and incurring cost on behalf of CIPL

• Personal expenses are not reimbursed

• The specific guidelines regarding reimbursement of travel and other business expenses must

always be adhered to

• Air travel should be booked on restricted (non-flexible) Economy Class.

• All meals should be served with Carlsberg Group products.

• Customer or team event expenses, e.g. fun and entertainment should always be approved by

the Functional Director and HRD/CFO/CEO before the event is booked

5.2 NON-REIMBURSABLE EXPENSES

The following expenses are considered personal and are not reimbursable under this policy (if not part of the

employment contract). The list is not exhaustive, but is an indication of expense types not reimbursable.

• Personal grooming services, such as barbers, hairdressers and shoe shining

• Child care

• Corporate card delinquency fees or finance charges

• Memberships to private clubs

• Gym and recreational fees, including massages and saunas

• In-room movies

• Insurance costs such as life insurance, domestic flight insurance, personal automobile insurance and

baggage insurance, except for the policy and coverage entered into at CIPL level

• Lost baggage on international trip (reimbursement is by insurance company)

• Loss or theft of cash advance money, airline tickets, personal funds or property

• Personal vehicle repairs

• Personal credit card annual fees

• Personal telephone charges in excess of reasonable calls home, generally one per day

• Pet care

• Pharmaceuticals, health and beauty aids

• Magazines, books, newspapers, personal reading material

• Upgrades (air, hotel, car, etc.)

• Personal gifts

The CFO/HRD/CEO has sole authority to approve exceptions to provisions of this policy. Approved exceptions

must be explicitly justified as beneficial to CIPL. In such cases, special attention should be paid to correct

taxation of the employee as well as deductibility in taxable income for the entity, as described in the tax

section.

5.3 TRAVEL – GENERAL

Be price-conscious

The trip should be evaluated to determine whether it is essential or whether the benefits of the trip can be

obtained through other means, such as conference calls or live meetings.

Employees must use the most economical mode of travel at all times, providing, however, that this does not

excessively prolong the duration of the travel.

5 Guidelines on specific types of expenses

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In order to minimise travel costs, it is important that all trips are planned and booked well in advance, and

several trips to a specific region should, to the extent possible, be combined to obtain savings.

If a CIPL employee travels with an external party, such as a consultant or contractor, and the travel costs

are covered by CIPL, CIPL’s expense policy applies to the external’s means and cost of travel.

Book in advance

In order to minimise travel costs and obtain the best available discount rates, bookings should be made as

far in advance as possible. When possible, several trips to a specific region should be combined to maximise

savings. Domestic airline travel should be booked at least 14 days in advance and international travel 30

days in advance, if not earlier. As prices increase significantly when closer to the departure date, there are

significant savings in early bookings.

Flight schedules should be checked before the meeting is scheduled in order to ensure the meeting can be

attended without extraordinarily high travel expenses.

Use the travel agency

CIPL has entered into agreement with a travel agency. The agency is authorised to handle bookings in

accordance with the travel policy, and it should be able to advice on the most expedient travel itinerary and

the most economical fare. Travel agency can also assist with general travel advice and with relevant visa

applications.

The travel agency is authorised to enforce CIPL’s travel policy. If the travel agency’s recommendations are

not followed, the deviations should be registered in a deviation cost report submitted regularly to the CFO.

All trips must be booked through the travel agency. If cheaper travel is available elsewhere, an exception

approval should be obtained documenting the savings. Please be aware that CIPL receives Group discounts

from the travel agency, so savings on alternative booking methods should be significant.

Electronic ticketing (E-tickets) is the preferred ticketing method, and should be used whenever available to

reduce costs of issue and postage of paper tickets. Unused paper airline tickets must always be returned to

the travel agency. The traveller must always notify the travel agency if a trip is cancelled or if a ticket is lost

or stolen.

Accommodation should be booked through Administration Dept or through the travel agency.

Modes of transport

For each trip, the most cost and time-efficient mode of transportation should be chosen. Domestic and

short-distance business trips should be travelled by train or by car if this is the cheapest option.

For electronic tickets, obtain proof of payment. Transportation receipts should include dates, destinations

and amounts. As this is not always clear from the receipt, passenger copies of transportation tickets may be

relevant to document mode of transport.

5.3.1 VISAS, VACCINATIONS AND FOREIGN CURRENCY

5.3.1.1 Visa

When travelling to countries requiring a visa, the travel agency can assist in obtaining a visa. If a visa is

required, it should be applied for well in advance. It is the responsibility of the employee to obtain the

required visas. For further information on visa requirements, contact the travel agency or the local embassy

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where the relevant forms can usually be downloaded. Expenses for obtaining a required visa will be

reimbursed.

5.3.1.2 Vaccination

Information about required or recommended vaccinations or other kinds of preventive medicine are

available in Admin Dept, for example by link to the local authorities’ websites. It is the responsibility of the

employee to receive the vaccinations and that any preventive medicine is taken as prescribed by a doctor.

Expenses for vaccinations and required preventive medicine are reimbursed by Carlsberg.

5.3.1.3 Foreign currency

Foreign currency should only be used when credit card use is limited in the country in question or

Employee’s credit card can not be used. Employees are requested to acquire foreign currency advance in

CIPL or obtain it at the airport in connection with the travel.

5.3.2 Insurance

CIPL has medical, life and personal accident insurance policy which applies for domestic travel hence

there is no specific domestic travel insurance. For arranging international travel insurance, travel agency

shall be contacted in order to obtain one. CIPL ensures that all employees are covered by travel

insurance on all international business trips for the travel period.

For both international and domestic travel if there are any accompanying guests, customers, spouses,

children and others who are travelling in the interest of the company should also be covered after obtaining

prior approval by CFO/HRD/MD. If employee combines a business trip with holiday insurance will not be

covered for him and any accompanying family during the holiday period.

Claiming reimbursement from the insurance company

Reimbursement claims must be handled directly between the employee and the insurance company.

5.3.3. Travel safety

CIPL travel safety measures and tools are regulated by Group Security and revised continually.

At all times, the traveller must provide to manager or the designated person within the company his/her

contact information. In the event of an emergency, CIPL must be able to locate the employee to provide

assistance or alternate travel arrangements.

Travellers should at all times take all necessary precautions to stay safe, secure and healthy and avoid

problem situations irrespective of the travel destination.

For safety reasons, bookings should be made via the appointed travel agency so that travel can be tracked

in case of emergency. The following precautions are also advised:

• Inform your manager in advance of your itinerary

• Check health and safety conditions in the destination countries prior to departure

• Follow the advice of your local government or embassy

• Consult the risk rating and travel security advice provided by our global travel security service provider

(Available at

http://legal.portal.carlsberggroup.net/TEAMSITES/GROUP%20SECURITY/Pages/travelsecurity.aspx or

www.control-risks.com)

Employees are not under any obligation to travel to countries where their personal safety could be at risk.

The employee may decline a business trip to a country that he or she considers unsafe, and this will have no

effect on his or her employment.

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Some countries are classified by our travel security service provider as HIGH or EXTREME. Employees should

not travel to these countries without prior acceptance by the HRD/CEO. It is the traveller’s obligation to

ascertain that there are no travel restrictions relating to the country of destination.

Should the country’s status changes while the traveller is travelling, the traveller will be contacted and a

decision made as to whether to complete the travel or return. A 24-hour travel safety hotline is available to

travellers (mentioned on the intranet), which can be used both prior to travel and during travel.

In the event of natural catastrophes, violent demonstrations, riots, war-like situations or the like in the

country of travel, the employee must contact his or her manager to confirm well-being. The 24-hour

Carlsberg Group travel hotline should be contacted for specific information on the situation.

24-hour hotline: +45 80 3333 80

5.3.4 Tips

As a general rule, employees should only pay tips if it is required in the country. Tips for hotel

housekeeping, restaurants and the like should be noted in a log containing the date, time and purpose of the

tip. The log should be included with the expense report.

5.4 AIR TRAVEL

All International Travel must be approved by MD. All air travel must take place on restricted (non-

flexible) Economy Class. Domestic travel should be booked at least 14 days in advance and international

travel 30 days in advance. If travel flexibility is required, Economy Class with paid flexibility may be

booked. It should, however, be considered whether flexibility is a requirement on the outward and

return journeys. Business Class and Economy Flex (or similar classes – each airline has its own name for

them) is not allowed, unless the business class ticket can be purchased at no additional cost.

However, when a Business Class ticket for local or regional travel, such as within Asia, can be purchased

at a lower price than the cheapest Economy Class ticket, Business Class may be used.

Flight tickets in connection with training or courses should always be on Economy class.

Exceptions may be allowed if the lowest priced fare would:

• require circuitous routing

• require travel during unreasonable hours

• excessively prolong travel

• greatly increase the duration of the flight

• result in increased costs that would offset transportation savings

Justification for any of the aforementioned exceptions must be approved in advance by the

CFO/HRD/CEO and should be documented on the expense report. Managers below Director Level

cannot approve this.

However CFO/HRD/CEO may overrule the above requirements in the case of non-stop international flights

lasting more than five hours. This exception applies to travel of Leadership Team and Employees working for

the Regional Asia office/SCS working out of India due to their extensive travel.

When choosing airlines, preference must be given to the company offering CIPL the cheapest price or best

overall package (price, transit waiting time, route, free meals, class or any other cost saving benefit).

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Employees are therefore required to choose the most in-expensive (or best overall package) airline ticket

available, including low-cost reputed airlines flying no-risk zone. CIPL will authorise the travel agency to

ensure the most inexpensive fare or best overall package at all times.

Departure +/- 1 hour from the requested time in connection with local/regional travel and +/- 3 hours in

connection with intercontinental travel must be accepted, providing that this does not involve excessive

periods of waiting time at airports and multiple stops on the journey.

Online booking

All point-to-point flights (for example, Copenhagen-Delhi-Copenhagen) must be booked online through the

travel agency. This applies even if there are stopovers when direct flights are unavailable. For example:

flying outward from Delhi direct to Hong Kong and homeward with a short stopover in Bangkok.

Upgrades

An upgrade at the expense of CIPL will not be reimbursed.

Denied boarding

Travellers may not volunteer for denied boarding unless it coincides with bad weather conditions or

emergency medical conditions.

Bonus point

Currently, bonus points obtained belong to the traveller. The employee’s right to keep bonus points may

under no circumstances directly (ticket price) or indirectly (travel time, airline preference, etc.) influence

CIPL’s travel costs.

Personal use of bonus points earned on travel paid by the company is a taxable benefit. It is the

responsibility of the employee to comply with current tax legislation and report use of such bonus points for

personal activities to the tax authorities if required.

Airport transportation

When travelling to and from airports, the most cost-effective means of transportation must be used taking

distance, time, weight of luggage and safety into account. Costs of airport car parking should be compared

to alternative means of transportation.

Most airport car parks have different price levels depending on how close they are located to the main

terminals. Discounted car parks should always be used when they are within normal walking distance of the

terminals.

Lounge access and priority cards

Cost of access to lounges are not reimbursed and priority cards (providing lounge access for free or at

reduced rate) are not provided to employees, unless the employee is a frequent traveller and it is based on

a thorough assessment by Admin Department of the annual fee of the priority card compared to the

alternative cost of refreshment in airports.

5.5 GROUND TRANSPORTATION

5.5.1 Train/Ship

Travel by train or ship must be in standard AC class. Higher class can however be used when the effective

transportation time by ship or train exceeds five hours.

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5.5.2 Private car

The use of private cars in connection with a business trip should always be approved by the immediate

manager, expect when driving to meetings, conferences and the like in the area close to the office and the

car is the only natural mode of transport.

Expenses for highway and bridge tolls and parking will be reimbursed. Expenses caused by traffic infractions

will not be reimbursed.

When settling the cost of use of a private car, the employee must provide the following information:

• business purpose

• date, destination(s)

• number of kilometres travelled

Business mileage

Allowable business mileage involves two types of journey travelled in a private car:

• Journeys that employees make in the performance of their duties

• Journeys that employees make to or from a place where their duties will be performed

Business mileage does not include normal commuting or private travel. It is explained in the following

examples:

1. Employee travels from home to the normal place of work. All mileage is private.

2. Employee travels from home to a meeting held away from the normal place of work. All mileage is

business. The meeting place may be nearer or further away than the normal place of work.

3. Employee travels from home to the normal place of work and then travels to a meeting. The mileage

from home to the normal place of work is private; the mileage from the normal place of work to the meeting

is business.

Normal Place

of WorkPrivateHome

Normal Place

of WorkBusinessHome

Meeting, e.g.depot, off-site,

customer, etc..

Normal Place

of WorkHome


customer, etc..

Business

Normal Place

of WorkHome


customer, etc..

Private Business

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If the employee then travels directly home from the meeting, the mileage is business.

4. Fixed-term contract, i.e. secondment. The new place of work is classed as the employee’s normal place

of work and therefore mileage is private.

5. Temporary project/placement. Mileage is business. However, if the temporary arrangement lasts for

longer than three months, the temporary place of work becomes the normal place of work and mileage is

private. Also, mileage would become private at the point that the employee realises that the temporary

arrangement will last longer than three months.

5.5.3 Toll and parking fees

Only business-related fees are reimbursable.

5.6 LODGING

Overnight stays are permitted only when the journey would start before 6.30am or be completed after

9.30pm, unless security, weather or special circumstances dictate.

5.6.1 Hotel

CIPL has a full list of all hotels serving Carlsberg Group brands – called “the listed hotels” – and make it

available to all travellers in India and abroad. Admin Department will share the list accordingly. Only listed

hotels may be used. This requirement relates to all types of stays and events in hotels, including business

trips, conferences, meetings and conferences. Please see the section below on internal meetings.

In general, listed hotels must also be used even if the cost of the hotel room and transportation is slightly

higher than the cost of a non-listed hotel.

Travellers are required to book the rooms according to the eligibility levels as defined in the Travel Policy

Matrix - Appendix 2 & 3. Travellers may accept room upgrades only if the upgrade is at no additional cost to the Company. Upgrades are not reimbursable.

A non-listed hotel may only be used in special circumstances, such as:

• A major non-Carlsberg conference is being held and almost every hotel room is booked

• Attending a conference in an area where there are no listed hotels and the cost of transportation from a

listed hotel to the conference hotel would exceed the additional cost of staying at the conference hotel

• If using a listed hotel causes major inconvenience. In such case the exception must be approved by

HRD/CFO.

Normal Place

of WorkHome Private Business

Business

Meeting, e.g.

depot, off-site,

customer, etc..

BusinessHomeTemporary

Place of Work

Page 18 of 29


If there are no hotels listed for a given city, the local entity represented in the area should be contacted for

information about possible hotels. In general, local entities must always support travellers in booking hotels

in order to obtain best prices.

Expenses for accommodation in a single room with bathroom in two, three or four-star hotels (Superior

Tourist Class or Moderate First Class hotels) will be reimbursed. Five-star hotels are only allowed if cheaper

than a four-star hotel. In order to minimise travel costs, it is important that hotels are booked well in

advance and that hotels are booked at the lowest costs.

Other costs incurred at the hotel, such as for the use of training center facilities, spa and massage, will not

be reimbursed. Please refer to the section below on reimbursement of meals and drinks.

Use of hotel telephone/internet

Employees should use their best judgement in limiting personal calls while travelling. Use of hotel

telephones and chargeable internet access must be kept to a minimum. To the extent possible, the traveller

must use his or her mobile telephone or call collect. Internet connections may be used to the extent

required. It is encouraged to use mobile phones rather than hotel phones.

5.7 MEALS AND DRINKS

CIPL will reimburse reasonable expenses incurred by the employee for meals in connection with travel. This

includes expenses for main meals including beverages as well as expenses for refreshments such as soft

drinks, water, coffee and tea between main meals.

Cost of meals for employees when working outside normal working hours will be reimbursed when the work

is required for legitimate reasons. The costs of dinner on weekdays and breakfast, lunch and dinner during

weekends will be reimbursed.

Expenses for meals for others

Travellers sometimes pay for meals for others, such as when travelling together or working late in the office.

These expenses are reimbursable when the names of the meal attendees are listed and the business

purpose of the meal is justified. Meals for others will only be reimbursed if business-related.

Restaurant

Dinners at restaurants should always be held at mid-range restaurants or cheaper. This applies to business

trips, team events and dinners with customers and other business relationships.

In general, the cost of a dinner including drinks during the business travel must not exceed limit per person

outlined in Annexure 2&3. This refers to a maximum rate allowed, not a target amount to be spent.

High-end restaurants must always be approved by the CFO/HRD/CEO before reservations are made, and can

only be used in very special occasions, such as:

• Celebration of a price winning (Group, external) activity or delivery that is widely known

• Dinner with special and very important customers or other business relationships

Major, specific marketing events that do not comply with the above (or cannot according to the event plan)

need to be specifically pre-approved by the Marketing Director and CEO. If they both participate, it must be

approved by the regional SVP with a notification to CIPL CFO/HRD.

Dinner must always be arranged in restaurants that serve Carlsberg Group products.

Page 19 of 29


Drinks at restaurants

It is expected that all meals, including meals in restaurants, are serverd with Carlsberg Group products.

Products by competitors should never be purchased for hospitality purposes. Wine should only be served if

Carlsberg Group products are unavailable, except if the wine products are part of the local product portfolio.

Drinks on business trips

Refreshments such as coffee, tea, soft drink and water between main meals are reimbursable.

Mini bar expenses will not be reimbursed. The exception is for water and soft drinks consumed from the

minibar when the traveller cannot drink the tapped water. This should be stated on the bill. The traveller is

expected to act in a cost-concious manner and buy bottled water from kiosks if possible.

Beer and bar expenses are generally not covered, except a beer with a few colleagues in the hotel bar and

as described below for team events. Beer and in certain circumstance drinks expenses are covered when

incurred in relation to market visits, such as visits from Group, regional or functional managers or colleagues

from other Group companies, HO where the purpose is gaining an understanding of the local market or

similar business reasons. That applies to meeting potential customers and suppliers too.

5.8 MEETINGS AND EVENTS

5.8.1 Team events

Meals and drinks at team events are covered in accordance with the above guidelines. Reimbursements

associated with team events usually apply until midnight. For example, the event would usually comprise a

dinner at a restaurant followed by beer in a bar. Any additional refreshments from the bar or other

establishment after this are at the employee’s own expense. Meals, drinks and other team event expenses

should always be approved by the Functional Director and CFO/HRD/CEO before the meeting takes place.

5.8.2 Management meetings

Management meeting and working lunches should be held at CIPL locations and kept to a minimum.

Deviations should be approved in advance by the Functional Director, along with CFO/HRD or CEO.

Local management team events, except for ordinary dinners at mid-range restaurants, must be approved by

the regional SVP.

Travel events and conferences often involve a larger number of people, thus incurring significant costs.

When planning these events, it is mandatory to obtain at least three offers and to adhere to guidelines set

by Group or local procurement.

5.8.3 Receptions

Reception may be held at CIPL premises in connection with:

• Birthday

• Retirement

• Festival celebrations, townhall, monthly meetings

• Other events (approval is required in every case from respective Region/Brewery Head or Functional

Director)

Sandwich or snacks, fruit and Carlsberg beer, soft drink can be served at the reception.

Page 20 of 29


5.9 EMPLOYEE EXPENSES

Employee expenses are expenses necessary for the employee’s work. Incidental expenses such as taxi,

telephone, road charges, parking and representation are reimbursed with the appropriate documentation, as

described above.

Laundry expenses are only reimbursed in connection with stays exceeding five days or in the event of

damage caused by an accident during the trip.

Employee events (such as picnic, team event, monthly communication meetings, festival celebrations, ) are

reimbursed according to CIPL guidelines. If certain local events have been cancelled due to cost reductions,

alternative events may not be held at Carlsberg’s expense.

Expenses for project or team meetings and working lunches should be kept to a minimum and preapproved

by the cost centre responsible.

Carlsberg facilities should as a rule be used for meetings.

5.10 MOBILE PHONE AND INTERNET

CIPL defines mobile phone policy in a separate document. In general claims for the usage of the mobile

phones should be done for the business related calls only.

Employees should be cost-conscious when using their mobile phones, especially when travelling. If an

employee often travels to a particular country, purchasing a local phone might be prudent.

To reduce data costs of e-mail syncronisation, attachments should not be downloaded automatically. To

download attachments, a local free WAN connection should be used instead of the mobile phone network if

possible.

If an employee works abroad for a period of time, such as for one-two months, the ‘receiving’ entity should

always provide the employee with a local mobile phone in order to reduce costs for the Group as a whole.

5.11 CUSTOMER ENTERTAINMENT EXPENSES

Entertainment expenses are expenses incurred by a business for employee travel and entertainment that

are ordinary and necessary in carrying out a trade or business.

Entertainment expenses are primarily used in connection with a limited circle of people, such as invited

visitors. A clear business purpose should be stated, such as:

• Retain business connection

• Give attention to or commercial hospitality to customers, suppliers or other business connections

Expenses are typically:

• Meals

• Restaurant visits

• Drinks

• Gifts (beer, chocolate or flowers) to jubilee, birthdays or other special events

• Gifts to a business partners may not exceed INR 3000 (as per CIPL gift policy)

The guideline for meals and drinks (section 5.7) apply for entertainment as well. Customer entertainment

expenses should be approved by Sales/Marketing Director or CEO/CFO before the meeting takes place.

Page 21 of 29


5.12 CORPORATE SUBSCRIPTIONS, DONATIONS AND GIFTS

5.12.1 Gifts for employees

Carlsberg does not generally pay for gifts to employees. If a gift is to be bought for special occasion

approval should be obtained from the HRD. Information about the purpose and receiver should be included

in the documentation for reimbursement. Other gifts in the form of company products or merchanidise are

related to festivals and can be given as per management discretion.

5.12.2 Gift as payment as recognition

Carlsberg merchandise, flowers, chocolate and similar gadgets may be given from time to time to employees

in acknowledgement for exceptional good or extra work. Other recognition related gifts are specified in the

CIPL recognition programs. Any other gifts must be approved by respective functional Director/HRD. All the

gifts and donations should be made in line with the CIPL gift policy.

5.12.3 Memberships

Carlsberg will reimburse employees for subscriptions to relevant professional bodies and publications, as

agreed with the immediate manager. As a rule, the subscription belongs to CIPL and the publications

received should stay with CIPL if the employee leaves. Memberships should be business-related and

approved by the immediate manager & HRD/CFO/CEO.

5.13 SERVICES

5.13.1 Company postal service

Employees may use postal services for picking up mail within normal size and weight limits at the premises

of CIPL The employee must always pay for private shipping expenses, including stamps and other delivery

services. Employees may not use CIPL’s postage meter.

5.14 OTHER

5.14.1 Vacation

Any combination of business travel and vacation must be approved by the Head of Department (for CEO

approval by the Regional SVP is required). Approval will only be granted if the arrangement does not involve

any additional costs for CIPL.

Any booking for the employee’s spouse or partner and settlement of costs is a matter between the employee

and the travel agency. Costs related to the private part of a trip, such as flights or hotels, should never be

paid by CIPL. CIPL has an agreement with travel agency that the agency settle private expenses directly

with the employee.

5.14.2 Spouse’s Role

Expenses of a spouse, family or others accompanying the business traveler are not reimbursable. If an

employee travels with the spouse on a business trip, for example combining the business trip with holiday,

and wishes to agree special terms on the split of flight and hotel expenses, this must always be preapproved

by the employee’s manager before booking the trip. The agreed terms must be ultimately approved by the

manager’s manager (Director level).

Carlsberg will not reimburse the spouse’s travel expenses when a spouse or other person attends a meeting

or conference except when the spouse’s participation is an important and integrated part of the business trip

as defined and arranged by the hosting party. In such cases, if approved by the manager’s manager in

advance, all travel expenses will be reimbursed by CIPL.

All travel related queries can be raised to:

Page 22 of 29


- Travel Desk/Administration Department – for travel related arrangements

- SGC-Service Provider – for processing of the claims

- C&B/HR/Admin Team – for policy understanding

- Finance (Accounts Payable team) for the payments status.

23

Date……………………………..

I _________________________________________ have either not received/misplaced a receipt totaling

of ___________________________________________. This expense was on behalf of Carlsberg India Pvt

Ltd.

This form is submitted in lieu of the original receipt.

Supplier Name: ____________________________ Amount: _______________________

Items purchased/service availed:

……………………

……………………

…………………….

I certify that the amounts above were expended for Carlsberg business purposes.

………………………………………

Date/Employee signature:

A P P E N D I X 1

C A R L S B E R G I N D I A P V T L T D

M I S S I N G R E C E I P T F O R M

Page 24 of 29


Appendix 2: DOMESTIC TRAVEL ENTITLEMENT.

No Heads Description Mode/Proof Grade 0&1 Grade 2 Grade

3A,3,3B Grade 4 Grade 5 Grade 6

1 Travel Air/Train

( Boarding pass,

train ticket, Bus

Ticket)

Air Economy

/ Train I AC,

EC

Business (if

non stop

flight is

more than 5

hrs.)

Air

Economy

/ Train II

AC, EC, CC

Business (if

non stop

flight is

more than

5 hrs.)

Air

Economy

/Train II AC,

EC, CC

Business (if

non stop

flight is

more than

5 hrs.)

Air Economy

-if more

than 8 hours

train

journey)

/Train II AC,

CC, AC

/Delux Bus

Train II,

AC/Delux

Bus, CC

Train III,

Delux

Bus/CC

2

Hotel

/Guest

House

Stay

In the city of

travel tier

wise

(maximum

per night limit

defined grade

wise inclusive

of tax)

-Preferably on

company

designated guest

houses/hotels

- or hotel as per

travel limits. ( at

standard room

only)

A1- INR

9000

A2- INR

7000

B- INR 6000

C- INR 4000

A1- INR

7000

A2-INR

6000

B- INR 5000

C- INR 3500

A1- INR

6000

A2-INR

4500

B- INR 4000

C- INR 2500

A1- INR

4500

A2-INR 3500

B- INR 3000

C- INR 2000

A1- INR

3500

A2-INR

3000

B-INR 2500

C-INR 1500

A1-INR

2500

A2- INR

2000

B- INR

1500

C- INR

1000

3

Local

Conve

yance

In the city of

travel( over

and above

then business

reimburseme

nt limits)

Bills or meter

receipt.

-Preferred from

company vendor

-Bills compulsory

for Airport/Station

pickup drop

Taxi/radio

cabs

local

taxi/radio

cabs

local

taxi/radio

cabs/Metro

local

taxi/Auto

Riksha/metr

o

local

taxi/Auto

Rikshsa/loc

al

bus/Metro

Auto

Riksha/loc

al

bus/metr

o

4

Food

&

drinks

during

Stay &

Travel-

with

bill Reasonable

food & drinks

expenses per

day

Inclusive of all

meals with bills, if

breakfast is

inclusive in hotel

daily food

allowance shall be

reduced by 30%.

Up to INR

3500

Up to INR

3000

Grade 3A,3

up to INR

2500

Grade 3B

up to INR

2000

Up to INR

1500

Up to INR

1000

Up to INR

800

5

Food

&

drinks

during

Stay &

Travel-

own

arrang

ement

Inclusive all meals

without bills - own

arrangement. Up to INR

2000

Up to INR

1500

Up to INR

1200

Up to INR

1000

Up to INR

800

Up to INR

500

6

Comm

unicati

on

Mobile/Intern

et Reasonable internet expenses, mobile expenses within reimbursement limit of individual

Page 25 of 29


Category Towns Towns

A1 Delhi NCR, Mumbai, Mumbai(Thane), Pune, Kolkata, Chennai, Bangalore, Hyderabad and other metro towns

A2

Chandigarh, Goa, Ludhiana, Amritsar ,Ahmedabad, Baroda, Jaipur, Jallandhar, Cochin, Lucknow, Patna, Bhopal,

Guwahati , Bhubaneswar, Ranchi , Indore, Shillong, Trivandrum, Daman, Thimpu, Shimla, Jammu, Hubli, Mangalore,

Kochi, Thiruvanathapuram, Aurangabad, Bhubaneshwar, Pondicherry, Jalandhar, Gangtok, Agartala, Dehradun,

Dharuhera and other state capitals & UTs

B

Agra, Ambala, Jodhpur, Patiala, Kota, Varanasi, Alwar, Aurangabad, Panipat, Rajkot, Karnal, Hisar, Sirsa, Muzzarpfur,

Nagpur, Nasik ,Siliguri, Udaipur, Vijaywada, Vizag, Akola, Rajamundhary, Bikaner, Bareilly, Guntur, Eluru, Jamshedpur,

Dhanbad/Bokara,Rourkella, Sambhalpur, Cuttak, Asansol, Jorhat, Dibruharh,Silchar, Karimnagar, Kurnool, Nalgonda,

Rajamundhry, Tirupati, Warangal, Dibrugarh, Phuentsholing, Muzaffarpur, Raipur, Bokaro, Dhanbad, Belgaum, Bellary,

Bijapur, Gulbargha, Manipal, Mysore and other districts headquarters

C Ahmednagar, Jalgaon, Kolhapur, Kurnool, Nalgonda, Nanded, Parbhani, Pali, Raigad, Durgapur, Paonta and All others

Page 26 of 29


Appendix 3: INTERNATIONAL TRAVEL ENTITLEMENT

S.

No. Heads Description Mode/Proof Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 & 6

1 Travel Air/Train

(Boarding

pass, train

ticket,

Air Economy

/Train I AC, EC

Air

Economy

/Train II

AC, EC, CC

Air

Economy

/Train II AC,

EC, CC

Air

Economy,

Train II

AC, CC

To be decided on

case to case

basis, approval

from Functional

Head/MD.

2

Local

Conveyance-

International

In the city of

travel

Actual Bills for

official travel

only, (if pick &

drop is not

provided by

host co.)

Taxi/radio cabs

taxi/radio

cabs/metr

o/chair car

taxi/radio

cabs/local

metro/chair

car

local

taxi/radio

cabs/loca

l

metro/Ch

air Car

3 Boarding &

Lodging limits

Hotel & Meals

including

applicable taxes.

Hotel to be

booked from Asia

preferred list

available in

Admin Dept HO

On Actual Bills

only

Up to

USD 350

Up to

USD 275

Up to

USD 250

Up to

USD 200

4 Communication

Expenses Mobile/Internet

Reasonable

Official calls,

as per policy

on Actual,

Matrix card

Matrix card limit, business calls from

cost effective source, personal - one

call per day or six min.

Page 27 of 29


Appendix 4

Refer Template of the expense report in excel

Page 28 of 29


Appendix 5

Local Travel Reimbursement -Support Teams (Non Sales)

A. This policy superseded any previous version of the policy and would be administered independently

from the current conveyance allowance applicable at various grades in Sales Department.

The objective of this policy is to regulate reimbursement of Intra – City Travel expenses (within 200 KMs

to & fro distance). The Company's policy is to ensure that employees undertake local travel economically

yet in reasonable levels of comfort.

B. APPLICABILITY

This policy will be applicable to all employees based out of corporate office, Breweries and Sales Offices

performing Non Sales role (not directly responsible for selling) for all travel undertaken for official

business purposes at the employee’s place of posting.

C. ENTITLEMENT FOR SUPPORT TEAMS

The mode of travel and reimbursement rates is mentioned below;

Grades Grade 6 Grade 5 Grade 4 Grade 3 Grade 2 Grade 1

Expense Head

Mode Of Travel 2 Wheeler / 4 Wheeler 4 Wheeler

Class of Travel

Public Transport / Auto

Prepaid Taxi /

Hired Cab

Prepaid Taxi / Hired

Cabs/Radio Cabs

Hired

Cabs/Radio Cabs

Specification of

vehicle

Non Luxury AC Cab eg.

Indica/Esteem/Indigo/Ikon/Dezire

Standard AC

Cabs eg.

Dezire/Fiesta/

Honda/Innova

Reimbursement Actual with Bills / Declarations where bills not available( bills compulsory for charges over Rs. 300/per

travel)

Entitlement / Rate

(If using personal

vehicle)

2 Wheelers : Rs.4/- per km | 4 Wheelers : Rs.8/- per km ((Applicable in all categories of Towns))

D. GUIDELINES

a) The above rates exclude Parking/Toll charges paid by an employee and applicable only for Local travel

(within 200 KMs to & fro).

b) Parking / Toll Charges will be paid on submission of valid parking tickets / receipts along with the

submission of local conveyance reimbursement where an employee needs to specify the amount

against the parking charges, which gets added to the total. Company shall reimburse the parking / toll

charges subject to the same being within the overall limit as specified above.

c) Employee may choose to use public transport system or their own vehicles. Generally, employees are

encouraged to use their own vehicles for all local travel.

d) In the absence of an actual bill, declaration approved by the Immediate Manager (at least at Senior

Manager Level) will be required.

e) Employees are not permitted to claim travel undertaken from residence to work except during

exigencies on weekly offs or on holidays.

f) In case an employee is traveling to another location other than place of normal work directly from

residence without attending office, the employee would be entitled to claim all km as business related

travel

E. APPROVALS

Reimbursement will be made against the duly completed form detailing places visited, the purpose of the visit

and the authorization of the Immediate Manager (at least by Senior Manager).

Any exception to the policy shall be approved by Functional Director /CFO/HRD.

Page 29 of 29


F. COMPANY BOOKING

Company’s travel desk can assist employee in booking for local travel, if required. However, employee would

be required to directly settle the charges with the Vendor after travel and obtain bill to claim it as

reimbursements. Direct settlement process can be waived off in case employee provides requisite approval

to travel desk at the time of booking or before the travel.

G. CLAIM PROCEDURE

The claim should be filed using LCRF (Local Conveyance Reimbursement form). Travel details along the listed

requirements as per the reimbursement claim form, duly approved by the immediate supervisor (at least at

Senior Manager grade) should be submitted to SGC (Service Provide) or to the drop box at HO. In case, the

distance is covered by personal vehicle, the employee has to mention his / her vehicle number on the

reimbursement form and submit a copy of “Vehicle Registration Certificate (RC)” & Driving License (DL) with

his / her first claim for the particular vehicle, which is being used by him / her for local commuting. Original

bill, parking / toll slips should adequately support all the reimbursement claims.

H. PAYMENT PROCEDURE

The duly filled and approved claim form is to be submitted to SGC or at drop box at corporate office. The claim

will be cleared and the payment would be transferred into an employee’s account as per reimbursement

cycle.

QUERIES

In case of any questions; please reach out to the Accounts Payable or C&B Team.

Documents

PERSONAL, TRAVEL AND ENTERTAINMENT EXPENSE POLICY CARLSBERG INDIAIPL Ex… · PERSONAL, TRAVEL AND ENTERTAINMENT EXPENSE POLICY CARLSBERG INDIA 4TH FEBRUARY 2015 . 2 1 Introduction