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[Audio] 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 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal Sheltering or lodging inside Company premises without authority P E N A L T Y : CATEGORY A 1st Offense - written warning 2nd Offense - 2 days suspension without pay 3rd Offense - 3 days suspension without pay 4th Offense - 4 days suspension without pay 5th and further offenses - 5 days suspension without pay.

[Audio] Entering "restricted areas" without permission or authority P E N A L T Y : CATEGORY B 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th Offense - dismissal.

[Audio] 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th Offense - dismissal Disregard of "NO SMOKING" sign/ Smoking In a non-smoking area P E N A L T Y : CATEGORY B 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal.

[Audio] 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 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal 10. Extended assistance to any employee involved in # 9 P E N A L T Y : CATEGORY C 1st Offense - 5days suspension w/o pay to dismissal 2nd 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 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal.

[Audio] 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..

[Audio] 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 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal.

[Audio] 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 1st Offense - 5days suspension w/o pay to dismissal 2nd Offense - dismissal.

[Audio] 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th 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 1st Offense - written warning 2nd Offense - 2 days suspension without pay 3rd Offense - 3 days suspension without pay 4th Offense - 4 days suspension without pay 5th and further offenses - 5 days suspension without pay.

[Audio] 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 1st Offense - 5 days suspension without pay 2nd Offense - 10 days suspension without pay 3rd Offense - 15 days suspension without pay 4th Offense - dismissal.