Travel Directive, Appendix D - Allowances - Module 4 - Effective January 12, 2015

Transcription

1 Travel Directive, Appendix D - Allowances - Module 4 - Effective January 12, 2015 Appendix D - Allowances - Module 4 Private non-commercial accommodation Meals expenses Effective date: January 12, 2015 Private non-commercial accommodation allowance: 50 Canadian dollars (CAD) worldwide, except for the United States of America, which is paid in US dollars (USD). expense allowances shall be paid at the following rates: a. in commercial, government and institutional accommodation i. 32% of the meal total when the three meal allowances are listed in the table below; ii. 40% of the meal total when only lunch and dinner meal allowances are listed in the table below; iii. 40% of actual and reasonable expenses for meals as per b. in private non-commercial accommodation i. 20% of the meal total when the three meal allowances are listed in the table below; ii. 25% of the meal total when only lunch and dinner meal allowances are listed in the table below; iii. 25% of actual and reasonable expenses for meals as per c. for the United States of America (Outside the Continental USA ONLY), the meals and incidental allowances reflect the amounts published in Appendix C, under Canada & USA, which is paid in US dollars (USD). d. for all locations indicating an asterisk (*) for all three meals (denoting reasonable and justifiable expenses, receipts required), the incidental allowance reflects the amount published in Appendix C, under Canada & USA, paid in Canadian dollars (CAD). Seventy-five percent (75%) of the meal and incidental allowances shall be paid starting on the thirty first consecutive calendar day of travel status while at the same location when corporate residences and or apartment hotels are available to a traveller in the area surrounding the workplace, or the traveller chooses to stay in private accommodation. Table Legend C = Commercial P = Non-commercial * = Reasonable and justifiable expenses. Receipts required.

2 Afghanistan - Currency: US Dollar (USD) C Kabul * * * * CAD * C-75% Kabul * * * * CAD * P Kabul * * * * CAD * P-75% Kabul * * * * CAD * C Kandahar * * * * CAD * C-75% Kandahar * * * * CAD * P Kandahar * * * * CAD * P-75% Kandahar * * * * CAD * C Other * * * * CAD * C-75% Other * * * * CAD * P Other * * * * CAD * P-75% Other * * * * CAD * Albania - Currency: Euro (EUR) C Tirana * C-75% Tirana * P Tirana * P-75% Tirana * C Other * C-75% Other * P Other * P-75% Other * Algeria - Currency: Canadian Dollar (CAD) C Algiers C-75% Algiers P Algiers P-75% Algiers C Other C-75% Other P Other P-75% Other Andorra - Currency: Euro (EUR) NOTE: One Rate for Country

3 C Andorra la Vella * * * * CAD * C-75% Andorra la Vella * * * * CAD * P Andorra la Vella * * * * CAD * P-75% Andorra la Vella * * * * CAD * Angola - Currency: Canadian Dollar (CAD) C Luanda * C-75% Luanda * P Luanda * P-75% Luanda * C Other * C-75% Other * P Other * P-75% Other * Anguilla - Currency: US Dollar (USD) NOTE: One Rate for Country C The Valley C-75% The Valley P The Valley P-75% The Valley Antarctica - Currency: Canadian Dollar (CAD) NOTE: One Rate for Country C Antarctica * * * * CAD * C-75% Antarctica * * * * CAD * P Antarctica * * * * CAD * P-75% Antarctica * * * * CAD * Antigua and Barbuda - Currency: US Dollar (USD) NOTE: One Rate for Country

4 C St. John's C-75% St. John's P St. John's P-75% St. John's Argentina - Currency: Argentine Peso (ARS) C Buenos Aires , , C-75% Buenos Aires , P Buenos Aires , , P-75% Buenos Aires , C Other , C-75% Other P Other , P-75% Other Armenia - Currency: US Dollar (USD) NOTE: One Rate for Country C Yerevan C-75% Yerevan P Yerevan P-75% Yerevan Aruba (Kingdom of the Netherlands) - Currency: US Dollar (USD) C Oranjestad C-75% Oranjestad P Oranjestad P-75% Oranjestad Australia - Currency: Australian Dollar (AUD) C Adelaide

5 C-75% Adelaide P Adelaide P-75% Adelaide C Brisbane C-75% Brisbane P Brisbane P-75% Brisbane C Canberra C-75% Canberra P Canberra P-75% Canberra C Hobart C-75% Hobart P Hobart P-75% Hobart C Melbourne C-75% Melbourne P Melbourne P-75% Melbourne C Perth C-75% Perth P Perth P-75% Perth C Sydney C-75% Sydney P Sydney P-75% Sydney C Other C-75% Other P Other P-75% Other Austria - Currency: Euro (EUR) C Graz * C-75% Graz * P Graz * P-75% Graz * C Salzburg * C-75% Salzburg * P Salzburg *

6 P-75% Salzburg * C Vienna C-75% Vienna P Vienna P-75% Vienna C Other C-75% Other P Other P-75% Other Azerbaijan - Currency: US Dollar (USD) NOTE: One Rate for Country C Baku C-75% Baku P Baku P-75% Baku Azores - Currency: Euro (EUR) NOTE: One Rate for Country C Ponta Delgada * * * * CAD * C-75% Ponta Delgada * * * * CAD * P Ponta Delgada * * * * CAD * P-75% Ponta Delgada * * * * CAD * Bahamas - Currency: US Dollar (USD) NOTE: One Rate for Country C Nassau C-75% Nassau P Nassau P-75% Nassau Bahrain - Currency: Bahraini Dinar (BHD) NOTE: One Rate for Country

7 C Manama C-75% Manama P Manama P-75% Manama Bangladesh - Currency: Taka (BDT) C Dhaka 1, , , , , , C-75% Dhaka , , , , , P Dhaka 1, , , , , , P-75% Dhaka , , , , , C Other , , , , , C-75% Other , , , , , P Other , , , , , P-75% Other , , , , Barbados - Currency: Barbados Dollar (BBD) NOTE: One Rate for Country C Bridgetown C-75% Bridgetown P Bridgetown P-75% Bridgetown Belarus - Currency: Belarusian Rouble (BYR) NOTE: One Rate for Country C Minsk * 129, , , , , C-75% Minsk * 96, , , , , P Minsk * 129, , , , , P-75% Minsk * 96, , , , , Belgium - Currency: Euro (EUR) C Brussels * C-75% Brussels *

8 P Brussels * P-75% Brussels * C Other * C-75% Other * P Other * P-75% Other * Belize - Currency: Belize Dollar (BZD) C Belize C-75% Belize P Belize P-75% Belize C Other C-75% Other P Other P-75% Other Benin - Currency: CFA Franc BCEAO (XOF) C Cotonou 7, , , , , , C-75% Cotonou 5, , , , , , P Cotonou 7, , , , , , P-75% Cotonou 5, , , , , , C Other 5, , , , , , C-75% Other 4, , , , , , P Other 5, , , , , , P-75% Other 4, , , , , , Bermuda - Currency: US Dollar (USD) NOTE: One Rate for Country C Hamilton C-75% Hamilton P Hamilton P-75% Hamilton

9 Bhutan - Currency: Ngultrum (BTN) NOTE: One Rate for Country C Thimphu , , , , , C-75% Thimphu , , , , , P Thimphu , , , , , P-75% Thimphu , , , , Bolivia - Currency: US Dollar (USD) C La Paz C-75% La Paz P La Paz P-75% La Paz C Santa Cruz * C-75% Santa Cruz * P Santa Cruz * P-75% Santa Cruz * C Other C-75% Other P Other P-75% Other Bonaire (Kingdom of the Netherlands) - Currency: US Dollar (USD) NOTE: One Rate for Country C Kralendijk C-75% Kralendijk P Kralendijk P-75% Kralendijk Bosnia and Herzegovina - Currency: Euro (EUR) C Sarajevo C-75% Sarajevo P Sarajevo P-75% Sarajevo

10 C Other C-75% Other P Other P-75% Other Botswana - Currency: Pula (BWP) C Gaborone C-75% Gaborone P Gaborone P-75% Gaborone C Other C-75% Other P Other P-75% Other Brazil - Currency: Real (BRL) C Brasilia C-75% Brasilia P Brasilia P-75% Brasilia C Rio de Janeiro * C-75% Rio de Janeiro * P Rio de Janeiro * P-75% Rio de Janeiro * C Sao Paulo C-75% Sao Paulo P Sao Paulo P-75% Sao Paulo C Other C-75% Other P Other P-75% Other Brunei Darussalam - Currency: Brunei Dollar (BND) NOTE: One Rate for Country

11 C C-75% P P-75% Bandar Seri Begawan Bandar Seri Begawan Bandar Seri Begawan Bandar Seri Begawan Breakfast Lunch Dinner Meal Total (Taxes Included) * * * * Bulgaria - Currency: Euro (EUR) C Sofia * C-75% Sofia * P Sofia * P-75% Sofia * C Other * C-75% Other * P Other * P-75% Other * Burkina Faso - Currency: CFA Franc BCEAO (XOF) Breakfast Lunch Dinner Meal Total (Taxes Included) C Ouagadougou 5, , , , , , C-75% Ouagadougou 3, , , , , , P Ouagadougou 5, , , , , , P-75% Ouagadougou 3, , , , , , C Other 4, , , , , , C-75% Other 3, , , , , , P Other 4, , , , , , P-75% Other 3, , , , , , Burma (Myanmar) - Currency: US Dollar (USD) C Yangon C-75% Yangon P Yangon P-75% Yangon C Other

12 C-75% Other P Other P-75% Other Burundi - Currency: Burundi Franc (BIF) C Bujumbura * 41, , , , , C-75% Bujumbura * 31, , , , , P Bujumbura * 41, , , , , P-75% Bujumbura * 31, , , , , C Other * 33, , , , , C-75% Other * 24, , , , , P Other * 33, , , , , P-75% Other * 24, , , , , Cambodia - Currency: US Dollar (USD) C Phnom Penh C-75% Phnom Penh P Phnom Penh P-75% Phnom Penh C Other C-75% Other P Other P-75% Other Cameroon - Currency: CFA Franc BEAC (XAF) C Douala 7, , , , , , C-75% Douala 5, , , , , , P Douala 7, , , , , , P-75% Douala 5, , , , , , C Yaoundé 10, , , , , , C-75% Yaoundé 8, , , , , , P Yaoundé 10, , , , , , P-75% Yaoundé 8, , , , , , C Other 8, , , , , ,675.20

13 C-75% Other 6, , , , , , P Other 8, , , , , , P-75% Other 6, , , , , , Canary Islands - Currency: Euro (EUR) NOTE: One Rate for Country C All islands * * * * CAD * C-75% All islands * * * * CAD * P All islands * * * * CAD * P-75% All islands * * * * CAD * Cape Verde - Currency: Cape Verde Escudo (CVE) C Praia * 1, , , , , C-75% Praia * 1, , , , , P Praia * 1, , , , P-75% Praia * 1, , , , C Other * 1, , , , , C-75% Other * 1, , , , P Other * 1, , , , P-75% Other * 1, , , , Cayman Islands - Currency: Cayman Islands Dollar (KYD) NOTE: One Rate for Country C George Town C-75% George Town P George Town P-75% George Town Central African Republic - Currency: CFA Franc BEAC (XAF) C Bangui 7, , , , , , C-75% Bangui 5, , , , , ,471.50

14 P Bangui 7, , , , , , P-75% Bangui 5, , , , , , C Other 5, , , , , , C-75% Other 4, , , , , , P Other 5, , , , , , P-75% Other 4, , , , , , Chad - Currency: CFA Franc BEAC (XAF) NOTE: One Rate for Country C N'Djamena 7, , , , , , C-75% N'Djamena 5, , , , , , P N'Djamena 7, , , , , , P-75% N'Djamena 5, , , , , , Chile - Currency: Chilean Peso (CLP) C Santiago 13, , , , , , C-75% Santiago 10, , , , , , P Santiago 13, , , , , , P-75% Santiago 10, , , , , , C Other 11, , , , , , C-75% Other 8, , , , , , P Other 11, , , , , , P-75% Other 8, , , , , , China - Currency: Yuan Renminbi (CNY) Breakfast Lunch Dinner Meal Total (Taxes Included) C Beijing C-75% Beijing P Beijing P-75% Beijing C C-75% Guangzhou (Canton) Guangzhou (Canton) P Guangzhou

15 P-75% (Canton) Guangzhou (Canton) Breakfast Lunch Dinner Meal Total (Taxes Included) C Shanghai , C-75% Shanghai P Shanghai P-75% Shanghai C Shenzhen , C-75% Shenzhen P Shenzhen P-75% Shenzhen C Other C-75% Other P Other P-75% Other Christmas Island - Currency: Australian Dollar (AUD) NOTE: One Rate for Country C Flying Fish Cove * * * * CAD * C-75% Flying Fish Cove * * * * CAD * P Flying Fish Cove * * * * CAD * P-75% Flying Fish Cove * * * * CAD * Colombia - Currency: Colombian Peso (COP) C Bogotá * 53, , , , , C-75% Bogotá * 40, , , , , P Bogotá * 53, , , , , P-75% Bogotá * 40, , , , , C Cali * 54, , , , , C-75% Cali * 41, , , , , P Cali * 54, , , , , P-75% Cali * 41, , , , , C Cartagena * 61, , , , , C-75% Cartagena * 45, , , , , P Cartagena * 61, , , , , P-75% Cartagena * 45, , , , , C Medellïn * 61, , , , ,260.00

16 C-75% Medellïn * 45, , , , , P Medellïn * 61, , , , , P-75% Medellïn * 45, , , , , C Other * 42, , , , , C-75% Other * 32, , , , , P Other * 42, , , , , P-75% Other * 32, , , , , Comoros - Currency: Comoro Franc (KMF) NOTE: One Rate for Country C Moroni * * * * CAD * C-75% Moroni * * * * CAD * P Moroni * * * * CAD * P-75% Moroni * * * * CAD * Congo - Currency: CFA Franc BEAC (XAF) C Brazzaville * 19, , , , , C-75% Brazzaville * 14, , , , , P Brazzaville * 19, , , , , P-75% Brazzaville * 14, , , , , C Other * 15, , , , , C-75% Other * 11, , , , , P Other * 15, , , , , P-75% Other * 11, , , , , Congo, Democratic Republic of - Currency: US Dollar (USD) C Kinshasa C-75% Kinshasa P Kinshasa P-75% Kinshasa C Other C-75% Other P Other P-75% Other

17 Cook Islands - Currency: New Zealand Dollar (NZD) NOTE: One Rate for Country C Avarua * * * * CAD * C-75% Avarua * * * * CAD * P Avarua * * * * CAD * P-75% Avarua * * * * CAD * Costa Rica - Currency: Costa Rican Colon (CRC) C San José 8, , , , , , C-75% San José 6, , , , , , P San José 8, , , , , , P-75% San José 6, , , , , , C Other 6, , , , , , C-75% Other 5, , , , , , P Other 6, , , , , , P-75% Other 5, , , , , , Côte d'ivoire - Currency: CFA Franc BCEAO (XOF) C Abidjan 16, , , , , , C-75% Abidjan 12, , , , , , P Abidjan 16, , , , , , P-75% Abidjan 12, , , , , , C Other 12, , , , , , C-75% Other 9, , , , , , P Other 12, , , , , , P-75% Other 9, , , , , , Croatia - Currency: Euro (EUR) C Zagreb C-75% Zagreb P Zagreb P-75% Zagreb C Other

18 C-75% Other P Other P-75% Other Cuba - Currency: Cuban Convertible Peso (CUC) NOTE: One Rate for Country C Havana C-75% Havana P Havana P-75% Havana Curaçao (Kingdom of the Netherlands) - Currency: US Dollar (USD) NOTE: One Rate for Country C Willemstad C-75% Willemstad P Willemstad P-75% Willemstad Cyprus - Currency: Euro (EUR) NOTE: One Rate for Country C Nicosia C-75% Nicosia P Nicosia P-75% Nicosia Czech Republic - Currency: Czech Koruna (CZK) C Prague * , , C-75% Prague * , , P Prague * , , P-75% Prague * , , C Other * , , C-75% Other * ,297.80

19 P Other * , , P-75% Other * , Denmark - Currency: Danish Krone (DKK) C Copenhagen , C-75% Copenhagen P Copenhagen , P-75% Copenhagen C Other , C-75% Other P Other P-75% Other Djibouti - Currency: Djibouti Franc (DJF) NOTE: One Rate for Country C Djibouti * 5, , , , , C-75% Djibouti * 4, , , , , P Djibouti * 5, , , , , P-75% Djibouti * 4, , , , , Dominica - Currency: East Caribbean Dollar (XCD) NOTE: One Rate for Country C Roseau C-75% Roseau P Roseau P-75% Roseau Dominican Republic - Currency: Dominican Peso (DOP) NOTE: One Rate for Country Breakfast Lunch Dinner Meal Total (Taxes Included) C Santo , , , , ,745.40

20 C-75% P P-75% Domingo Santo Domingo Santo Domingo Santo Domingo Breakfast Lunch Dinner Meal Total (Taxes Included) , , , , , , , , , , Ecuador - Currency: US Dollar (USD) C Guayaquil C-75% Guayaquil P Guayaquil P-75% Guayaquil C Quito C-75% Quito P Quito P-75% Quito C Other C-75% Other P Other P-75% Other Egypt - Currency: Egyptian Pound (EGP) C Cairo C-75% Cairo P Cairo P-75% Cairo C Other C-75% Other P Other P-75% Other El Salvador - Currency: US Dollar (USD) NOTE: One Rate for Country

21 C San Salvador C-75% San Salvador P San Salvador P-75% San Salvador Equatorial Guinea - Currency: CFA Franc BEAC (XAF) NOTE: One Rate for Country C Bata 7, , , , , , C-75% Bata 5, , , , , , P Bata 7, , , , , , P-75% Bata 5, , , , , , Eritrea - Currency: Nakfa (ERN) C Asmara , C-75% Asmara P Asmara , P-75% Asmara C Other , C-75% Other P Other P-75% Other Estonia - Currency: Euro (EUR) C Tallinn C-75% Tallinn P Tallinn P-75% Tallinn C Other C-75% Other P Other P-75% Other Ethiopia - Currency: Ethiopian Birr (ETB)

22 C Addis Ababa , , C-75% Addis Ababa , P Addis Ababa , , P-75% Addis Ababa , C Other , , C-75% Other P Other , , P-75% Other Faeroe Islands - Currency: Danish Krone (DKK) NOTE: One Rate for Country C Tórshavn * * * * CAD * C-75% Tórshavn * * * * CAD * P Tórshavn * * * * CAD * P-75% Tórshavn * * * * CAD * Falkland Islands - Currency: Falkland Islands Pound (FKP) NOTE: One Rate for Country C Stanley * * * * CAD * C-75% Stanley * * * * CAD * P Stanley * * * * CAD * P-75% Stanley * * * * CAD * Fiji - Currency: Fiji Dollar (FJD) NOTE: One Rate for Country C Suva C-75% Suva P Suva P-75% Suva Finland - Currency: Euro (EUR) C Helsinki

23 C-75% Helsinki P Helsinki P-75% Helsinki C Other C-75% Other P Other P-75% Other France - Currency: Euro (EUR) C Paris C-75% Paris P Paris P-75% Paris C Other C-75% Other P Other P-75% Other French Guiana - Currency: Euro (EUR) NOTE: One Rate for Country C Cayenne * * * * CAD * C-75% Cayenne * * * * CAD * P Cayenne * * * * CAD * P-75% Cayenne * * * * CAD * French Polynesia - Currency: CFP Franc (XPF) NOTE: One Rate for Country C Papeete * * * * CAD * C-75% Papeete * * * * CAD * P Papeete * * * * CAD * P-75% Papeete * * * * CAD * Gabon - Currency: CFA Franc BEAC (XAF)

24 C Libreville 12, , , , , , C-75% Libreville 9, , , , , , P Libreville 12, , , , , , P-75% Libreville 9, , , , , , C Other 10, , , , , , C-75% Other 7, , , , , , P Other 10, , , , , , P-75% Other 7, , , , , , Gambia (The) - Currency: Dalasi (GMD) NOTE: One Rate for Country C Banjul , , C-75% Banjul , , P Banjul , , P-75% Banjul , , Georgia - Currency: Euro (EUR) C Tbilisi C-75% Tbilisi P Tbilisi P-75% Tbilisi C Other C-75% Other P Other P-75% Other Germany - Currency: Euro (EUR) C Berlin C-75% Berlin P Berlin P-75% Berlin C Düsseldorf C-75% Düsseldorf P Düsseldorf

25 P-75% Düsseldorf C Frankfurt C-75% Frankfurt P Frankfurt P-75% Frankfurt C Hamburg C-75% Hamburg P Hamburg P-75% Hamburg C Munich C-75% Munich P Munich P-75% Munich C Other C-75% Other P Other P-75% Other Ghana - Currency: Cedi (GHS) C Accra C-75% Accra P Accra P-75% Accra C Other C-75% Other P Other P-75% Other Gibraltar - Currency: Gibraltar Pound (GIP) NOTE: One Rate for Country C Gibraltar * * * * CAD * C-75% Gibraltar * * * * CAD * P Gibraltar * * * * CAD * P-75% Gibraltar * * * * CAD * Greece - Currency: Euro (EUR)

26 C Athens C-75% Athens P Athens P-75% Athens C Other C-75% Other P Other P-75% Other Greenland - Currency: Danish Krone (DKK) C Nuuk C-75% Nuuk P Nuuk P-75% Nuuk C Other C-75% Other P Other P-75% Other Grenada - Currency: East Caribbean Dollar (XCD) NOTE: One Rate for Country C Saint George's C-75% Saint George's P Saint George's P-75% Saint George's Guadeloupe - Currency: Euro (EUR) NOTE: One Rate for Country C Basse-Terre * * * * CAD * C-75% Basse-Terre * * * * CAD * P Basse-Terre * * * * CAD * P-75% Basse-Terre * * * * CAD * Guam - United States of America (Outside the Continental USA ONLY) - Currency: US Dollar (USD)

27 C C-75% P P-75% Outside Continental USA Outside Continental USA Outside Continental USA Outside Continental USA Breakfast Lunch Dinner Meal Total (Taxes Included) Guatemala - Currency: Quetzal (GTQ) C C-75% P P-75% Antigua Guatemala Antigua Guatemala Antigua Guatemala Antigua Guatemala Breakfast Lunch Dinner Meal Total (Taxes Included) C Guatemala C-75% Guatemala P Guatemala P-75% Guatemala C Other C-75% Other P Other P-75% Other Guinea - Currency: Guinea Franc (GNF) (Taxes Included) C Conakry 112, , , , , , C-75% Conakry 84, , , , , , P Conakry 112, , , , , , P-75% Conakry 84, , , , , , C Other 89, , , , , , C-75% Other 67, , , , , , P Other 89, , , , , , P-75% Other 67, , , , , ,000.00

28 Guinea-Bissau - Currency: Canadian Dollar (CAD) NOTE: One Rate for Country C Bissau C-75% Bissau P Bissau P-75% Bissau Guyana - Currency: Guyana Dollar (GYD) NOTE: One Rate for Country C Georgetown 2, , , , , , C-75% Georgetown 1, , , , , , P Georgetown 2, , , , , , P-75% Georgetown 1, , , , , , Haiti - Currency: US Dollar (USD) C Port-au-Prince C-75% Port-au-Prince P Port-au-Prince P-75% Port-au-Prince C Other C-75% Other P Other P-75% Other Hawaii - United States of America (Outside the Continental USA ONLY) - Currency: US Dollar (USD) C C-75% P Outside Continental USA Outside Continental USA Outside Continental USA Breakfast Lunch Dinner Meal Total (Taxes Included) P-75% Outside Continental

29 Breakfast Lunch Dinner Meal Total (Taxes Included) USA Honduras - Currency: Lempira (HNL) C San Pedro Sula , , C-75% San Pedro Sula , P San Pedro Sula , , P-75% San Pedro Sula , C Tegucigalpa , , C-75% Tegucigalpa , , P Tegucigalpa , , P-75% Tegucigalpa , , C Other , , C-75% Other , P Other , , P-75% Other Hong Kong - Currency: Hong Kong Dollar (HKD) NOTE: One Rate for Country C Hong Kong , , C-75% Hong Kong , P Hong Kong , , P-75% Hong Kong , Hungary - Currency: Euro (EUR) C Budapest C-75% Budapest P Budapest P-75% Budapest C Other C-75% Other P Other P-75% Other

30 Iceland - Currency: Iceland Krona (ISK) C Reykjavik 2, , , , , , C-75% Reykjavik 2, , , , , , P Reykjavik 2, , , , , , P-75% Reykjavik 2, , , , , , C Other 2, , , , , , C-75% Other 1, , , , , , P Other 2, , , , , , P-75% Other 1, , , , , , India - Currency: Indian Rupee (INR) Breakfast Lunch Dinner Meal Total (Taxes Included) C Bangalore , , , , , C-75% Bangalore , , , , P Bangalore , , , , P-75% Bangalore , , , , C Chandigarh , , , , , C-75% Chandigarh , , , P Chandigarh , , , , P-75% Chandigarh , , , C C-75% P P-75% Mumbai (Bombay) Mumbai (Bombay) Mumbai (Bombay) Mumbai (Bombay) 1, , , , , , , , , , , , , , , , , , , , , , , , C New Delhi 1, , , , , , C-75% New Delhi , , , , , P New Delhi 1, , , , , , P-75% New Delhi , , , , C Other , , , , , C-75% Other , , , , , P Other , , , , P-75% Other , , , , Indonesia - Currency: US Dollar (USD)

31 C Denpasar (Bali) C-75% Denpasar (Bali) P Denpasar (Bali) P-75% Denpasar (Bali) C Jakarta * C-75% Jakarta * P Jakarta * P-75% Jakarta * C Other * C-75% Other * P Other * P-75% Other * Iran - Currency: Iranian Rial (IRR) (Taxes Included) C Tehran * 442, , ,057, , ,480, C-75% Tehran * 331, , , , ,110, P Tehran * 442, , ,057, , ,321, P-75% Tehran * 331, , , , , C Other * 353, , , , ,184, C-75% Other * 265, , , , , P Other * 353, , , , ,057, P-75% Other * 265, , , , , Iraq - Currency: Iraqi Dinar (IQD) NOTE: One Rate for Country C Baghdad * * * * CAD * C-75% Baghdad * * * * CAD * P Baghdad * * * * CAD * P-75% Baghdad * * * * CAD * Ireland - Currency: Euro (EUR) C Dublin C-75% Dublin P Dublin P-75% Dublin C Other

32 C-75% Other P Other P-75% Other Israel, the West Bank and Gaza - Currency: US Dollar (USD) NOTE: One Rate for Country C Tel Aviv C-75% Tel Aviv P Tel Aviv P-75% Tel Aviv Italy - Currency: Euro (EUR) C Milan * C-75% Milan * P Milan * P-75% Milan * C Naples * C-75% Naples * P Naples * P-75% Naples * C Rome * C-75% Rome * P Rome * P-75% Rome * C Venice * C-75% Venice * P Venice * P-75% Venice * C Other * C-75% Other * P Other * P-75% Other * Jamaica - Currency: Canadian Dollar (CAD) NOTE: One Rate for Country

33 C Kingston C-75% Kingston P Kingston P-75% Kingston Japan - Currency: Yen (JPY) C Nagoya 2, , , , , , C-75% Nagoya 1, , , , , , P Nagoya 2, , , , , , P-75% Nagoya 1, , , , , , C Tokyo 2, , , , , , C-75% Tokyo 2, , , , , , P Tokyo 2, , , , , , P-75% Tokyo 2, , , , , , C Other 2, , , , , , C-75% Other 1, , , , , , P Other 2, , , , , , P-75% Other 1, , , , , , Jordan - Currency: Jordanian Dinar (JOD) C Amman * C-75% Amman * P Amman * P-75% Amman * C Other * C-75% Other * P Other * P-75% Other * Kazakhstan - Currency: US Dollar (USD) C Almaty * C-75% Almaty * P Almaty * P-75% Almaty * C Astana *