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OFFENSES AGAINST SAFETY AND SECURITY OFFENSE /VIOLATION 1. Failure or refusal to comply with office policies related to security/safety, whether or not such act causes any loss of company or personal property P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal Sheltering or lodging inside Company premises without authority P E N A L T Y : CATEGORY A 1 st Offense - written warning 2 nd Offense - 2 days suspension without pay 3 rd Offense - 3 days suspension without pay 4 th Offense - 4 days suspension without pay 5 th and further offenses - 5 days suspension without pay.

Entering “restricted areas” without permission or authority P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal Allowing unauthorized persons to ride or operate company vehicles like trucks, forklifts and pay loaders including service cars without permission/approval or knowledge of Management P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal 5. Allowing unauthorized sheltering/lodging of any person who is not an employee of the company within company premises. P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal.

6.Failure to report any accident involving personnel injury or damage to any property occurring within company time and/or premises P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal 7. Tampering with, unauthorized use or misuse of fire protection equipment and alarm system P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal Disregard of "NO SMOKING" sign/ Smoking In a non-smoking area P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal.

9. Forcing entry into any office or premises of the company during or after work without the necessary authority or company permission P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal 10. Extended assistance to any employee involved in # 9 P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal 11. Any attempt to carry-out of the company premises any item owned by the company during or after working hours without permission from the Management P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal.

D. OFFENSES AGAINST ADMINISTRATION OFFENSE /VIOLATION Breach of Trust and Confidence 1.1 Manipulating or kiting of funds P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense. 1.2 Misappropriation , malversation or withholding of Company funds/embezzlement P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense . 1.3 Theft and robbery of Company property P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense..

1.4 Stealing from co-employee P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense. 1.5 Any act of perjury, forgery or falsification of company document(s) for personal gain P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense . 1.6 False claims or fraudulent statements in Company records/ reimbursements P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal.

2. Violation of Operating Procedures 2.1 Willful non-observance of standard operating procedures in the handling of any transaction or work assignment for purposes of personal gain, profit, or advantage of another person P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense. 2.2 Failure to observe a standard operating procedure tantamount to negligence P E N A L T Y : CATEGORY C 1 st Offense - 5days suspension w/o pay to dismissal 2 nd Offense - dismissal.

3. Negligence Towards Work Responsibilities 3.1 Negligence or inefficiency including delayed completion of work assignments, failure to meet deadlines, refusal to do assigned tasks, improper discharge of instructions, inaccurate reports , and the like. P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal 3.2 Gross negligence causing damage or loss to the Company P E N A L T Y : CATEGORY D All offenses under this category shall be punishable by DISMISSAL for first offense . 3.3 Unauthorized break periods or prolonged break periods P E N A L T Y : CATEGORY A 1 st Offense - written warning 2 nd Offense - 2 days suspension without pay 3 rd Offense - 3 days suspension without pay 4 th Offense - 4 days suspension without pay 5 th and further offenses - 5 days suspension without pay.

3.4 Collecting debts, soliciting contribution or bets, peddling of, or soliciting orders for any merchandise within the Company premises during office hours P E N A L T Y : CATEGORY B 1 st Offense - 5 days suspension without pay 2 nd Offense - 10 days suspension without pay 3 rd Offense - 15 days suspension without pay 4 th Offense - dismissal.