Policies

8.2.1 Long -Term/ In advance loan policy

The Payroll Manager access analysis with the maximum amount for Long-term Payroll Advances at the beginning of January of each year. The number of long-term advances should not exceed 0.5% of its annual payroll budget per Business Unit.

Exceptional Long-term Payroll Advancement can be requested by any employee of the S.A., subject to the following conditions:

 the advance payment requested is less than or equal to the employee's two gross wages

 the employee has a contract of indefinite duration with at least 12 months of full-time employment with the Company.

 The purpose of this Policy and Procedure is to identify the actions to be taken regarding Long-term Advances to S.A. employees. Long-term Advances are given to employees in cases of emergency. More specifically they are given for serious health issues, natural disasters (flood, fire or earthquake). There are no vacation loans or occasional purchases, and they are in no way a reward for employee performance.

 The Long Term Payroll Advance is repaid in 12 (or less) equal monthly repayments, with the first payroll deducting the payroll the following month after receiving the advance payment. Monthly payroll deductions do not include Payroll and License Payrolls.

Withholding the repayment will be equal to the down payment and the clearing of the payroll period. The only exceptions are the first month that you start paying off the employee allowance, in which the repayment will be deducted in full from the corresponding month's clearance, as well as for employees who for no reason receive advance payments to which will be withheld from payroll clearance.

An employee wishing to receive an exceptional long-term payroll advance shall contact his / her head of the Department and complete the "Long-Term Advance Payment Form" at least 15 days before the desired date of disbursement of the advance payment. The advance payment form is required to include the signatures of both the employee and their Manager. The employee will then

30 have to submit a loan form as well as a valid authorization from any KEP or police department stating the amount of the Long Term Advance and the amount of the repayments.

In case of a co-operation interruption occur, for any reason, the loan amount is withheld from the clearing of the last payroll. If the amount owed by the employee is not covered, the employee must pay any difference within 15 days of his/her last working day.

His/her Manager is responsible for presenting the Long Term Advance Payment Documents to the Payroll Manager.

The Payroll Manager checks:

 balances of long-term employee payroll advances

 the available balance of the Business Unite, according to the budget

 if the advance payment is included in the policy

After the relevant approvals, the Manager applies to the accounting office to arrange the payment.

He/she is also responsible for informing the employee who is responsible for the payroll and checking the monthly amount withheld.

The employee is informed by his/her Manager of the approval or not of his/her application, justifying the case of rejection.

8.2.2 Car leasing policy

Corporate Vehicles are the Company's leased vehicles.

The Company assigns the use of a corporate vehicle to its Executives

 As a position supply. Bands C-E with Chief HR Officer and CEO approvals

 As a means of carrying out their duties if necessary. The suggestion is made by the respective Line Manager. Approval from Business Unite Head, Chief HR Officer and CEO is required

The Human Resources Department is responsible for informing the employee about the Corporate Vehicle Concession and Management Policy while the Procurement Department is responsible for receiving the leased vehicle.

The purpose of this Policy and Procedure is to identify the actions that need to be taken and which concern Corporate Vehicle Allocation and Management by Company employees.

 The Human Resources Department informs the Procurement Department electronically about the car category that the employee must obtain.

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 Upon receipt of the request (approval form), the Procurement Department checks the availability of the car for the specific location and immediately informs the Human Resources Department.

 In case there is no car available in the existing fleet, the employee is allowed to select a car from the approved list of his / her position category (the list is sent by HR) and the Procurement Department proceeds to order the new car.

 The Procurement Department informs in writing - electronically of the date of delivery of the car as well as details of the way of delivery (location, necessary documents, etc.). In case of delay preleasing car is provided immediately.

8.2.3 Mobile phone provision policy

The Company provides Corporate Mobile Phone to its employees based on:

 The nature of their jobs

 The level of their position

The Human Resources Department is responsible for defining the positions that will be eligible for Corporate Mobile Phones, as well as for defining the boundaries and the device per each position.

 The Internal Auditor is checking that those who have been provided with mobile phones meet the eligibility criteria and that there are specified print approvals. When there is a need for a Corporate Mobile Phone, the employee fills out a form and, with the approval of their Manager, sends it to the Human Resources Department to complete the device type and the eligible employee. For new hires, the form is filled in by the Human Resources Department and approvals will be on the hiring request.

 The Human Resources Department approves the request based on the Company policy.

They then send a copy of the application to the Procurement Department. In case of disapproval, the Human Resources Department informs the Manager/Director.

 The Procurement Department completes all procedures, notifies the employee and delivers or dispatches the mobile device and sim card. It is noted that no employee is provided with additional equipment (accessories). The Company does not recognize costs for accessories that the employee can make on his initiative.

 The employee signs the receipt form (Corporate Use Declaration Statement and form) which the Procurement Department must send to be filed in the individual folder at the Human Resources Department.

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