China Film T&E Addendum

Universal Pictures (Beijing) Consulting Company Limited. Travel & Expense Policy - Effective Jun'01'2016

Please refer to Kangning / Ann Wu / Sophia Zhu for queries.

  1. Please familiarize yourself with NBCU International "Travel & Expense (T&E)" Policy.
  2. Read the Comcast Code of Conduct here.
  3. Please familiarize yourself with NBCU China "Gift and Business Entertainment (GBE)" Policy and Process.The GBE Policy continues to apply, T&E policy does not alter any GBE policy.  Read the global GBE Key Facts here.
  4. New employee T&E and GBE training within 4 weeks on board, periodical refresh training is mandatory.
  5. Designated GL account to capture all China government related T&E.
  6. Any future launch of Concur in China … training will be provided in advance
  7. Full scale of T&E audit applied to all China employees.

Please note: this is only a high level summary for China, please go through the NBCU International "Travel & Expense (T&E)" Policy for all details

  • Director-band and other employees who incur regular business related expenses should apply for the Citibank Visa Corporate Card. The Citibank Visa Corporate Card is the required method of payment for all NBCUniversal business-related travel and expenses. (Corporate card application please refer to Finance - Kangning).
  • Paying for the transportation, lodging and/or ground transportation expenses of a fellow employee is not encouraged except in rare instances where the fellow employee has not been issued a Corporate Card and does not have the means to charge the business travel or entertainment expenses to another personal credit card.
  • Employees are strongly discouraged from using the Corporate credit card for any non-reimbursable personal expenses.
  • Expense reports must be submitted & approved within thirty (30) days following completion of a business trip. Failure to submit reports and have reports approved within sixty (60) days will result in suspension of the employee’s Corporate Card and placement of a hold on all reimbursements due the employee. (Suggest to leave >=5 working days for manager approval, it is employee's responsibility to get manager approval in time.)
  • For all domestic (Mainland China) expenses - original invoice (发票原件)should be obtained for all expenditures and these must be (1) addressed to "环球影画(北京)咨询有限公司" (2) attached to each expense claim. With the exception of (1) Uber car, receipt is necessary for reimbursement if invoice is unavailable; (2) On line payment for visa application, receipt is necessary for reimbursement if invoice is unavailable; (3) Any other occasional cash items (e.g. talent tour please refer to GBE policy and process : consult Legal - Ann Wu for more details before spending); (4) Corporate card annual Fee (RMB220 per annual ... amount subject to change per bank guideline); 
  • For all international (outside of mainland China) expenses - receipts (including valid VAT invoice) should be obtained for all expenditure and these must be attached to each expense claim. An electronic copy of the receipt is valid too. It is the employee's responsibility to request a tax receipt, a credit card slip does not constitute a tax receipt. With the exception of tips at <=USD10 per day (i.e. hotel room, porter services ... meals or Limo tips not included in this $10).
  • If original invoice (Mainland China) or receipt (outside of mainland China) is lost or unavailable, employee must get written approval through email from direct manager also FD for this specific item and the approval must be attached to this expense claim. This approval should be used sparingly, and employees are expected to retain invoices / receipts for all expenses.
  • Selection of airlines, rental car, ground transportation (except some rail travel), and related travel services must be made through the NBCUniversal Travel Management Services web site: http://cn.travel.nbcuni.com under China … BCD travel agency must be used (except some rail travel arrangement).
  • Employees are covered by Comcast’s business travel insurance at no cost while traveling on Company business. Additional travel insurance is regarded as a personal expenditure for which reimbursement will not be made. 

The GBE Policy continues to apply, T&E policy does not alter any GBE policy. Please refer to Ann Wu (Legal counsel) @T: +86 (10) 6184 0430 Ann.Wu@nbcuni.com for more information in advance.

  • Entertainment expenses are reimbursable only if they are directly related to Company business. This means that (1) business must actually be conducted either during the entertainment or immediately before or after and (2) there must be an expectation that the Company will derive a business benefit from the entertainment (other than the goodwill of the person or persons entertained). This does not mean that the Company is required to show that income or another business benefit actually resulted from each and every entertainment expenditure. Employees must avoid situations where it might appear that business entertainment is being offered in exchange for a particular business benefit, such as a contract for purchase of services or equipment. Rather, business entertainment events should be used as an opportunity to promote NBCUniversal's products and services and to learn more about the customer's, or prospective customers, business.
  • Cash or a cash equivalent (gift card, vouchers etc.) are generally not permitted.
  • Gift/Business Entertainment (GBE) to Government Officials - generally requires prior approval (Workflow & approval process refer to 3.  NBCU China "Gift and Business Entertainment (GBE)".
  • GBE to non-Government Officials requires prior approval ONLY if:
    • Total accumulative gift value on an entity basis exceeds US$250 in a calendar year.
    • Travel and accommodation for the event exceeds US$250 per person.
    • If the invitation includes personal guest/family member, entertainment cost exceeds US$250 per personal in any given calendar year.
  • Gift vs. Entertainment: representatives of the inviter must be present for an invitation to be considered an event. If representatives of the inviter will not be present then the invitation is considered to be a gift.
  • “Government official” is broadly defined and includes, but is not limited to, employees of State-owned enterprises.
  • Air travel should be purchased at the lowest possible price consistent with good business practice and without any significant inconvenience to the traveler. All air travel must be booked through the NBCUniversal Travel Management Services web site where BCD Travel is the required travel agent.
  • Employees are expected to take the lowest logical non-stop offered, unless there is a valid business reason to take an alternate flight. Employees are also expected to plan business travel as far in advance as possible to secure reduced fares and preferred seating arrangements.
  • All short-haul travel (less than 6 hours) is required to be booked in economy class unless an advance exception has been agreed via an email approval by China MD (Jo Yan) or FD (Sophia Zhu) for that specific trip. 
  • Any employee taking a flight over six hours’ duration (direct & non-stop) is permitted to fly business class to allow for sufficient rest on a long-haul business trip. 
  • Traveling together does not alter any employee’s flight class designation for that trip (i.e. – employees may fly in separate cabin classes).
  • All rooms must be booked using the designated online booking tool through BCD travel. For employees attending seminars, conferences or related meetings where a specific hotel has been contracted for the conference, the hotel reservations may be made through the sponsoring organization provided that Department Head approval has been obtained.
  • All hotel folios and itemized rental car receipts must be submitted, regardless of the amount of the charges, and must be original invoices.
  • Accommodations are to be for a single room only.
  • Reasonable costs for meals taken while travelling on company business may be reimbursed but should be supported by appropriate original invoices (Mainland China) or receipts (Outside of Mainland China).
  • No Per Diem in China.
  • When two or more employees travel together, each should report only his or her meals. When it is not practical to do so, however, the more senior employee should cover the business meal expense. 
  • In addition, employees, on occasion, take personnel out for a meal. These meals may or may not occur while employees are traveling. The cost of the meal should remain as reasonable as possible. 
  • Charges for business-related telecommunication services and reasonable charges for personal calls while out of the office are reimbursable. Telecommunications   services   include   telephone   calls,   cell   phone,   and fax/modem charges.
  • Calls from an airplane are prohibited. Phone calls made directly from a hotel phone are prohibited due to the high access charges.
  • Charges for business-related wireless internet connection in the hotel room are reimbursable. Wireless internet connections at “hotspots,” including those on airplanes, are reimbursable. Expenses relating to internet, or broadband services at an  employee’s home are not reimbursable.
  • Business related overtime i.e. leaving office after 8PM or arriving at office before 7:30AM (home – office / office – home) local taxi expense is reimbursable at reasonable amount.
  • All short-haul rail travel (less than 6 hours) is required to be booked in Economy 1st or 2nd class seats unless an advance exception has been agreed via an email approval by China MD (Jo Yan) or FD (Sophia Zhu) for that specific trip. 
  • All employee rail travel over 6 hours duration is permitted to book business class to allow for sufficient rest.
  • Business Gifts/Flowers: Gifts to employees are prohibited, except for lifecycle events, which we consider to be, but not limited to – weddings and births. For lifecycle events, one gift per event from the Company (i.e. not per employee) up to USD150 is allowed. 
  • Gifts & Donations to other than employee need to be pre-cleared by the NBCUI Legal & Compliance Team. Please refer to GBE policy.
  • Recognition related to an employee’s performance should be processed through the Company’s GEM website.  It is not appropriate to use your Corporate Card for these types of expenses.