Effective Date: 01 May 2023

Employee Reimbursement Policy

1. PURPOSE
2. APPLICABILITY
3. REIMBURSEMENT APPROVAL PROCESS
4. BUSINESS TRAVEL
5. TEAM ACTIVITIES
6. OVERTIME TRANSPORT EXPENSE
7. OVERTIME MEAL EXPENSE
8. BUSINESS MEETING TRANSPORT
9. BUSINESS DINNER
10. PANTRY
11. GIFTING EXPENSES
12. IT EXPENSES
13. OPERATIONS EXPENSES
14. HR EXPENSES
APPENDIX 1 — DARWINBOX EXPENSE SUBMISSION
APPENDIX 2 — CONTACT

1. PURPOSE

● The purpose of this policy is to provide clear guidelines and instructions for employees
when incurring and submitting expenses related to business activities.

● The policy aims to ensure that all expenses incurred are necessary and reasonable and
comply with applicable laws and regulations.

● This policy outlines the requirements for submitting expenses for processing, the types
of expenses that are reimbursable, and the procedures for obtaining approval for
expenses that require it.

● It is the responsibility of all employees to comply with this policy and to exercise
good judgement when incurring and submitting expenses on behalf of the company.

2. APPLICABILITY

● This policy is applicable to all full-time employees, consultants, and interns of Una
Brands, regardless of their location or department.

● This policy applies to all expenses incurred in connection with business activities,
including but not limited to:

○ Business Travel
Effective Date: 01 May 2023

○ Team Activities

○ Overtime Transport

○ Overtime Meal

○ Business Meeting Transport

○ Business Meeting Entertainment

○ Pantry

○ Gifts

○ IT

○ Operations

○ HR

● Una Brands reserves the right to amend or modify this policy at any time at its sole
discretion.

3. REIMBURSEMENT APPROVAL PROCESS

● Reasonable expenses incurred

by employees on company
business will be reimbursed on
the basis of properly supported
and approved expense reports
submitted through Darwinbox
(GLINK).

● Reimbursement of expenses is
contingent upon the provision of
relevant invoices or receipts that
substantiate the nature and
amount of the expense. In the
absence of such documentation,
the expense will not be
reimbursed, unless it is deemed an exceptional item for which no invoice or receipt is
typically available. A credit card charge slip alone does not constitute sufficient
documentation as it does not provide the necessary details of the nature of the expense.

● The reimbursement period for expenses incurred by employees is defined as the period
from the 16th day of the previous month to the 15th day of the current month. Approved
reimbursements for such expenses will be processed and paid out before the end of the
current month. All expenses incurred during this period must be submitted for
reimbursement through Darwinbox within sixty (60) days from the date of occurrence.
Effective Date: 01 May 2023

Expenses submitted after the stipulated time period may result in rejection of the
expense.

● The burden of proof of the legitimacy of the expense rests on the individual incurring the
expense and will be subject to review and approval by the Finance team.

4. BUSINESS TRAVEL

(A) Approval Process

Employees are required to complete a travel requisition form (GLINK) for approval before
booking any domestic or international business trips. If email approval is not received prior to a
business trip it may result in rejection of the expense. To ensure that business travel is executed
in the most cost-effective and efficient manner possible, it is required that all travel bookings are
made at least three (3) weeks prior to the intended travel dates, as last minute bookings may
result in higher charges. Any travel requisitions submitted later that this deadline may be
rejected. Business trips should be less than four (4) days in duration, unless there is a special
circumstance that warrants a longer trip.

(B) Flight Booking

All flights should be booked for Budget Economy Class, unless otherwise justifiable from a cost
comparison perspective. Once the business travel has been approved by email, as referenced
above, employees are required to book their own flights and reimburse the expense through
Darwinbox.

(C) Accommodation Booking

Once business travel has been approved on email, accommodation booking will be completed
by the People & Culture team. Hotels will be booked in line with our list of partner hotels in each
country, unless specific lower cost alternatives are requested by employees. Twin-sharing will
be required if you are travelling with other employees (exceptions will apply for male-female
who are travelling together). The below table serves as a price guideline for accommodation in
each country (all in, inclusive of taxes and service charge).

Country Maximum Cost (Per Night)

Singapore USD 150

India USD 100

Australia USD 200

Malaysia USD 100

China USD 150

Indonesia USD 100

Effective Date: 01 May 2023

Note: for travel to countries outside of the above list, the Maximum Cost (Per Night) will be
determined by the People & Culture team on submission of the travel requisition form.

(D) Visa

If a travel visa is required by an employee to travel to the required destination country,

employees will have to arrange this independently ahead of their travel. The People & Culture
team will be able to assist by connecting employees to relevant visa agents.

(E) Daily Travel Allowance

To ensure easy travel for all employees, a Daily Travel Allowance (“DTA”) will be allocated to all
those who undertake business travel. The DTA also covers all meals, data roaming and sundry
expenses during business travel. Reasonable transportation costs including airport transfer, and
transport to and from business meetings can be claimed based on actual expenditure. Please
note that DTA is not applicable for weekends. The below table includes the applicable DTA by
destination country.

Country Daily Travel Allowance

Singapore SGD 50

India INR 1,500

Australia AUD 60

Malaysia MYR 100

China RMB 175

Indonesia IDR 250,000

5. TEAM ACTIVITIES

Teams can book their own team bonding meals and/or any entertainment activities and
reimburse the expenses through Darwinbox. When expensing team activities, team members
must include details of the activities, as well as the names of the employees who participated.
The below table displays the maximum budget per quarter which will be allocated to each team
in accordance with the number of team members and the region where they are located.

Country Amount Per Quarter (Per Person)

Singapore SGD 150

India INR 5,000

Australia AUD 175

Malaysia MYR 300

Effective Date: 01 May 2023

China RMB 750

Indonesia IDR 600,000

Note: the above budget includes birthday celebrations, new joiners celebrations and farewell
events

6. OVERTIME TRANSPORT EXPENSE

● Should you be required to stay back in the office on a weekday beyond 9:00 PM or be
required to work in the office on a weekend (as approved by your department head) the
following amounts can be claimed for transport expenses.

Country Amount Per Employee

Singapore SGD 30

India INR 200

Australia AUD 30

Malaysia MYR 25

China RMB 75

Indonesia IDR 125,000

Note: for weekend transport, journeys both to and from office can be expensed at the above
amount

7. OVERTIME MEAL EXPENSE

● Should you be required to stay back in the office on a weekday beyond 9:00 PM or be
required to work in the office on the weekend (as approved by your department head)
the following amounts can be claimed for overtime meal expenses.

Country Amount Per Employee

Singapore SGD 15

India INR 200

Australia AUD 20

Malaysia MYR 25

China RMB 75

Indonesia IDR 125,000

Effective Date: 01 May 2023

8. BUSINESS MEETING TRANSPORT

Transport to and from business meetings will be reimbursed if it is necessary and reasonable.
Employees are encouraged to use the most economical and efficient mode of transportation
available, such as public transportation or ride-hailing services. The below table serves as a
price guideline for transport in each country for a one-way journey, though if more expensive
journeys are required they can be approved in advance on email by your department head and
expenses@una-brands.com before the expenses are incurred.

Country Maximum Cost (One-Way)

Singapore SGD 30

India INR 200

Australia AUD 30

Malaysia MYR 25

China RMB 75

Indonesia IDR 125,000

9. BUSINESS DINNER

Expenses for business dinners should be limited to a reasonable amount per person, which
may vary depending on the location and nature of the event. All expenses for business dinners
must be approved in advance on email by your department head and
expenses@una-brands.com before the expenses are incurred. If email approval is not received
prior to the expenditure it may result in rejection of the expense.

10. PANTRY

Each country will be given a monthly budget for pantry related expenses as displayed below.
Only People & Culture HRBPs for each country will be allowed to make expenses under this
category.

Country Monthly Amount (Per Pax)

Singapore SGD 25

India INR 500

Effective Date: 01 May 2023

Australia AUD 15

Malaysia MYR 40

China RMB 60

Indonesia IDR 75,000

11. GIFTING EXPENSES

Gifting expenses are only allowable if they are incurred for a legitimate business purpose, such
as building goodwill or expressing gratitude to clients, partners, or other stakeholders. All gifts
must comply with applicable laws and regulations and should be modest and appropriate. Cash
gifts are strictly prohibited. Gifts more expensive than USD100 must be pre-approved on
email by your department head and expenses@una-brands.com before the expenses are
incurred. If email approval is not received prior to the expenditure it may result in rejection of the
expense.

12. IT EXPENSES

IT expenses (including laptops, keyboards / mouses, monitors etc.) must be approved in

advance by email by naresh.naidu@una-brands.com and expenses@una-brands.com before
the expenses are incurred. If email approval is not received prior to the expenditure it may result
in rejection of the expense.

13. OPERATIONS EXPENSES

Operations Expenses (including product samples, factory visits, agency fees etc.) can only be
expensed by the approved individuals, listed below:

● Tobias Heusch
● Cedric Soh
● Alex Zhao
● Steve Lau

If expenses are incurred outside these individuals, without prior email approval, it may result in
rejection of the expense.

14. HR EXPENSES

HR expenses (including employee experience events, food & drinks, etc.) must be approved in
advance by email by kushal@una-brands.com before the expenses are incurred. If email
approval is not received prior to the expenditure it may result in rejection of the expense.
Effective Date: 01 May 2023

APPENDIX 1 — DARWINBOX EXPENSE SUBMISSION

Step 1: Within Darwinbox, go to the main dashboard and click on Reimbursement

Step 2: This brings you to the reimbursement dashboard where you can have a snapshot view
of the status of all your expenses, whether they have been reimbursed, or if any clarifications
are pending. To create an expense, click on the top right “Create” button and click “Create
Expense”

Step 3: Please fill in all required fills in accordance to the original receipt (Physical/Digital):
Effective Date: 01 May 2023

Expense type, date, Currency, Amount, as well as the description. Do note the pointers
below for your attached original receipt.

● Please include a short description for the Expense, such as “Overtime to work on a
new analysis for brand XYZ”.

● The entire original invoice or receipt must be provided to substantiate the claims. In
the event the invoice or receipt is lost, please provide a bank payment screenshot or
indicate "No receipt/Lost receipt" under the description.

● For invoice or receipt with unclear or faded details (e.g. taxi receipts), please write the
date and amount clearly on the invoice or receipt

● Where the claim amount differs from invoice or receipt amount, please state the
rationale behind the discrepancy under the description.

Step 4: Submit
Effective Date: 01 May 2023

APPENDIX 2 — CONTACT

● All employees are responsible for complying with this policy and should seek guidance
from the People & Culture team if they have any questions or concerns about their
expenses
● Please contact your country People & Culture HR Business Partner with via the below
email addresses with any questions

Country Contact Email

Singapore hrbp-singapore@una-brands.com

India hrbp-india@una-brands.com

Australia hrbp-australia@una-brands.com

Malaysia hrbp-malaysia@una-brands.com

China hrbp-china@una-brands.com

Indonesia hrbp-indonesia@una-brands.com