Chart Of Authority UAE Oman

Scope This Chart of Authority is applicable to all businesses in the scope of =S= FZE & Branch in UAE and Oman (Power, Energy, Industry and Building) and for Delixi (Gulf countries) A separate Chart of Authority is available for =S= FZE & Branch in Bahrain/Qatar/Kuwait and for Clipsal middle East FZC (Life Space Business) This COA is effective December 5th 2011

Corporate CORPORATE ACTIVITY & REAL ESTATE

Commitment concerning or affecting the capital of the company.

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Mandatory to be approved by cluster & corporate, Letter of Empowerment to local management

Approval of Shareholders minutes

According to entity status

According to entity status

Acquisition, sale, exchange, contribution, lease of business and/or commercial activities, including engagement letters. Mandatory to be approved by cluster & corporate, Letter of Empowerment to local management

Acquisition, sale, exchange, purchase, contribution of shares or financial interests in any legal entities, including engagement letters

Appointment of Group Auditors

Mandatory to be approved by cluster & corporate

Acquisition, sale, exchange, mortgage and all similar activities relating to real estate.

Mandatory to be approved by cluster & corporate, Letter of Empowerment to local management

Renewal or New real estate leases and rental contracts for which the renewal period can be terminated by providing a prior notice not exceeding 12 months, and with a total duration below 6 years New or renewal of lease, which can only be terminated by providing a prior notice of more than twelve months, or with a total duration over 6 years

The limit is per year and per unit >750k AED > 500 KAED 250 - 500 KAED 0 - 250 KAED

Mandatory to be approved by cluster & corporate

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO

BUSINESS VP BUSINESS

MANAGER

REMARKS

TAX, LEGAL & INTELECTUAL PROPERTY

1 Third party agreement providing exclusivity or non competition undertakings

Corporate

UPPER LEVEL

CFO

MANAGER

REMARKS
Mandatory to be approved by cluster & corporate

Any agreement comitting the company (signature)

Mandatory signatre of Country president and CFO

Agents agreement approval > 1000 KAED or > 2500k AED annual aggregate

All ageements to be approved by CFO and Country President

Consulting agreement approval > 1500 KAED or > 5000k AED annual aggregate > 1000 KAED or > 2500k AED annual aggregate

Commencement of litigation or arbitration procedures > 2500 KAED > 1500 KAED Mandatory to be approved by cluster & corporate if settlement amount is > 1500k AED or if claim /damage > 1500k AED

Settlement of Law suits, arbitrations, disputes, claims > 2500 KAED > 1500 KAED

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Tax Claims and litigation

Any special taxation status (including tax election other than in the ordinary course of business);Or any Relevant Manager for preferential taxation classification Tax For the settlement or the modification of life and retirement benefits agreements providing more than required by law

Social obligations with effect on B/S or offB/S committments

HR Manager

Acquisition, sale, exchange, transfer and licence of patents, designs, trademarks or any other intellectual/industrial property rights, except software license purchased or sold in the ordinary course of business

Mandatory to be approved by cluster & corporate

10

Reporting of Fraud cases

To be reported to Cluster (CFO and SVP) by Country President (using Fraud reporting template)

To be reported to Country President

To be reported to CFO

Detected case to be reported to Direct Manager/or HR Direct Manager /HR Manager and Security manager that should escalate the Manager and Security case manager

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO

BUSINESS VP BUSINESS

MANAGER

REMARKS

CAPEX ACTIVITY
Commitment for capital expenditure (incl. phones - mobile and fixed), but not IT hardware or software, not PC, not motor vehicle. - GOODS

Corporate

UPPER LEVEL

CFO

MANAGER

REMARKS
Only for Non IT and Non vehicle Business VP, if specific to a Business

> 1500 KAED Commitment for capital expenditure (incl. phones - mobile and fixed), but not IT hardware or software, not PC, not motor vehicle.- SERVICES > 500 KAED Commitment for motor vehicle (leasing or purchase) Leasing: < 12 month notice for termination > 500 KAED 4 Commitment for PC for new employee.

> 1000 KAED

500 - 1000 KAED

0 - 500 KAED

Departmnt

Only for Non IT and Non vehicle Business VP, if specific to a Business Till 500k AED 250 - 500 KAED 0 - 250 KAED Departmnt

Initiated by HR Manager then escalation, per unit and per year Till 500k AED 250 - 500 KAED 0 - 250 KAED HR Initiated by MIS Manager and approval by HR Manager then escalation > 500 KAED 250 - 500 KAED 0 - 250 KAED HR and MIS Initiated by MIS Manager then escalation > 500 KAED 250 - 500 KAED 0 - 250 KAED MIS

Commitment for IT hardware or software, including replacement PC.

Disposal of fixed asset > 100k AED HR if vehicle MIS if IT

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Corporate HUMAN RESOURCES

1 Remuneration Structure: salary, bonus, pension, benefits in kind, etc

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO
Informed

BUSINESS VP BUSINESS
Informed

MANAGER MANAGER

REMARKS REMARKS

Corporate
According to operations delegated to Upper level

HR

Changes of individual remuneration

Initiated by HR Director, then escalation - Business VP for specialized Human Ressources Direct Hierarchy + Relevant Manager + HR Manager

Special incentive

Informed

Initiated by HR Director, then escalation - Business VP to be informed for specialized Human Ressources Direct Hierarchy + Relevant Manager + HR Manager Business VP for specialized Ressources HR

Any special settlements being an exception to internal HR policies

Employee Bonus

To follow Group policy: Approval of N+2

Recruitment

FBP to be consulted

FBP of the relevant business to be consulted Direct Hierarchy + Relevant Manager + HR Manager

Recruitment n-1 appointments and change of individual remuneration HR

According to the level of delegation

Employment advertising HR

Approval by HR manager

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Employment offer HR

Initiated by HR Manager then escalation - Business VP for specialized Human ressources

10

Promotion/upgrades/merit

Initiated by HR Director, then escalation - Business VP for Direct Hierarchy + specialized and CP for mutualized Relevant Manager + HR Manager

11

Mobility: international moves. Relevant Manager + HR Manager

Business VP for specialized Ressources

12

Replacement HR Work contract for temporary employment, including interim

Initiated by HR Manager then escalation

13

Business VP for specialized Ressources Relevant Manager + HR Manager

14

Overtime request

Request submitted by manager, approval by HR Manager Direct Hierarchy + Relevant Manager + HR Manager N+1 Direct Hierarchy

15

Leave request

16

Official warnings and dismissal

Business VP for specialized Ressources Direct Hierarchy + Relevant Manager + HR Manager Executed by HR Director after approval by Business VP (specialized ressources) and Country President HR

17

Termination process

18

Severance HR

Executed by HR Director after approval by Business VP (specialized ressources) and Country President

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS
Payroll sign off, 2 signatures required (1HR and 1 Finance)

19

Payroll HR

20

Training > 25 KAED 0 - 25 KAED 0 - 25 KAED

Direct Hierarchy + Relevant Manager + HR Manager Direct Hierarchy + Relevant manager Direct Hierarchy + Relevant manager

Proposed by manager then escalation

21

Employees Travel approval prior to trip GCC & overseas (Regular Case) Employees Travel approval prior to trip GCC & Overseas (Restrictive Situation) Non Employees Travel approval prior to trip Expenses claim HR Policies release or update

22

Written approval by at least one of the three (HR Director, CFO, Country President)

23

24 25

To follow current policy of the company: requester => manager N+1 (to N+2 if N+1 is absent) HR Manager

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Corporate FINANCING, BONDS & WARRANTIES Corporate

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS

Commitments for credit lines, credit facilities, loans, overdrafts.

for an aggregate for an aggregate amount amount from 2500 exceeding 5000 for an aggregate KAED to 5000 KAED KAED and/or amount exceeding with a term over 1 and/or with a term 2500 KAED and/or b) year over 1 year with a term over 1 year

Credit manager Mandatory to be approved by corporate Cah manager Mandatory to be approved by corporate Cah manager

Bank selection or short term cash investment in a bank with a rating less than single A Opening and closing of bank accounts

Change of banking conditions - including powers of authorised signatories Cah manager

Check request Cah manager

Two signatures required among authorized banking signatories.

Petty Cash > 1 KAED Cah manager

Exceptional and small operations. Petty cash replenishment to be approved by at least two authorized signatory

Bank payments to third party, but not tax or customs. (B) (B)

(B) Other Managers listed in banking signatories

Two signatures(B) required among authorized banking signatories. Country President signature is mandatory for payments > 5000 KAED

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Bank payments to Schneider subsidiary or to tax authority or customs. (B) Issuance by the entity ( or by a third party on behalf of a Schneider Company) of sureties, guarantees, bonds, warranties, endorsements, pledges, letters of credit or any similar commitment backing the obligations of the Entity, except those required by customs in the normal course of business Issuance of guarantees or bonds which are required by customs in the normal course of business. Issuance of sureties, guarantees, bonds, warranties, endorsements, pledges, letters of credit or any similar commitment backing the obligations of a third party (or another SE company) (B)

(B) Other Managers listed in banking signatories

Two signatures(B) required among authorized banking signatories. Country President signature is mandatory for payments > 5000 KAED

Till 1500 KAED per warranty or 10000 KAED aggregate per year

Till 1000 KAED per warranty or 5000 KAED aggregate per year

Two signatures required among authorized banking signatories

Credit manager Approval by RDC Director then escalation

10

Credit manager and Logistic manager

11

Limit is per warranty and aggregated. Two signatures required among authorized banking signatories > 2500 KAED 1000 - 2500 KAED 0 - 1000 KAED Credit manager

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Corporate CREDIT & CUSTOMER FILE

1 Customer account opening

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS
Initiated by Credit Manager, approved by Business VP

Corporate

Credit Manager Granting of permanent credit conditions (credit limit and/or payment terms) according to standard conditions and insurance coverage Informed + List of credit Limits > Insurance limited to be reviewed during each credit committee Credit Manager Informed + List of credit Limits > Insurance limited to be reviewed during each credit committee Credit Manager Authority to continue to trade with overdue or blocked customer, blocking and unblocking customer accounts - Due to Overdue Note: Blocking at Shipment level Authority to continue to trade with overdue or blocked customer, blocking and unblocking customer accounts - Due to Over Credit Limit Note: Blocking at Shipment level 7 Authority to book an order for projects (above 2500 k AED) with negative cash flow Decision to report overdue to insurer Informed Informed Credit Manager Escalation from Credit Manager to Country President based on defined limit < 1 month & 0< Approval by CFO/CP has to be documented Overdue<1000 KAED by Credit Mgr Escalation from Credit Manager to Country President based on defined limit Approval by CFO/CP has to be documented

Credit Manager

Granting of permanent credit conditions (amount and/or payment terms) beyond standard conditions or change of existing conditions.

Initiated by Credit Manager and approved by CFO and Business VP

Granting of exceptional credit conditions (amount and/or payment terms).

Initiated by Credit Manager and approved by CFO and Business VP

> 1 month & Overdue > 3000 KAED

> 1 month & 1000<Overdue<3000 KAED

Informed: Business VP and Sales directors

AR above Credit Limit > 500 KAED

250 KAED <AR above Credit Limit < 500 KAED

Informed: Business VP and Sales directors

AR above Credit Limit < 250 KAED

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS
Proposed by Credit Manager. Approval by CFO and Country President based on escalation.Business VP for information only

A/R Write off > 1000 KAED Credit notes - Power Sales application (only for the Backlog of Standard credit notes to be issues - no new Credit notes for discount) Credit Manager 0 - 1000 KAED

Informed Credit Manager

10

To be verified by Credit Manager (discount approved in Power Sales with CN amount) Credit Manager

11

Credit notes - Logistic & Quality Issues

> 500 KAED + Informed (Summary of CN for Logistic /Quality to be provided on a monthly basis)

Credit Note request to be approved by RDC Director for Logistic issues and Quality Director for Quality issues. Redit Note approval by Credit Manager RDC Director/Quality Director then Credit Manager

50 - 500 KAED

12

Change Customer permanent discounts beyond standard matrix Sales Director and Marketin Director (if available)

Initiated by Sales Director and approval by Marketing Director (if available), CFO and Business VP. Country President for information only

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Corporate PRICE LIST AND PERMANENT DISCOUNTS

1 Change of Price List

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS
Formal approval by Marketing Director, approved by CFO, Business VP and Country President (signed Price List)

Corporate

Marketing Director 2 Price list uploaded in the system (extract to be controlled) Marketing Director 3 For market category - customer type/product group matrix. Approval of Commercial Policies, including discount structure Permanent customer discount additional to market category, within conditions defined in relevant Commercial Policy. Price list has to be extracted from the system (after upload) and reconciled with the the approved Price List to ensure accuracy Initiated by Marketing Director, approved by CFO, Business VP and Country President Marketing Director Initiated by Marketing Director, approved by CFO, Business VP and Country President Sales Directors

Additional discount: Special discount to customer for a specific order/project Sales Director or Marketing Director

Approval limits to be specified in an annex dedicated to discounts approval

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Corporate SALES & MARKETING Corporate

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS

Bid / No Bid decision 2500 k AED 5000K AED

0 - 2500 KAED Tendering Manager and Sales Manager

Initiated by sales engineer or tender manager then escalation

> 5000 KAED

5000 - 10000 KAED

RAT > 10000 KAED 5000 - 10000 KAED 5000 - 10000 KAED 2500 k AED 5000K AED < 2500k AED (Tender Manager)

Standard RAT template from corporate is mandatory from 2500K AED

Offers/Quotation tender or agreement (valid for original offer and any subsequent variations) 2500 k AED 5000K AED

0 - 2500 KAED Senior Tendering Manager and Sales Manager

Amount excluding all price adjustments and/or revision formula when applicable), Offers amount including items like extended warranty, or extraordinary provisions related to damages, liabilities, or penalities

> 10000 KAED Offers, tenders, and orders/contract with penalty within the limit defined (0.5% of undelivered portion - maximum 5% contract value)

5000 - 10000 KAED

5000 - 10000 KAED

Senior Tendering manager

Offers, tenders, and orders/contract with penalty above the limit defined (0.5% of undelivered portion - maximum 5% contract value) > 10000 KAED Offers, tenders, and orders/contract which provides third party with committment or product warranty exceeding 24 months from delivery > 10000 KAED 5000 - 10000 KAED 5000 - 10000 KAED

2500 k AED - 5000K AED

2500 k AED 5000K AED

All offers with warranty > 24 months from delivery 2500 k AED - 5000K AED

Till 2500k AED

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Corporate
Order Booking or stock purchase before =S= formal selection by End user or before formal PO from customer

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

All cases to be validated by Country President /CFO

Orders Variations during execution (projects and services) - New Project value > 10000 KAED Order Booking without Formal Purchase order from customer - STRICTLY FORBIDDEN

- Project value - New Project value > - New Project value > > 2500 KAED or 5000 KAED or - Variation > 5000 KAED or - Variation > 500 KAED or - Variation > 1000 2000KAED or - CCO KAED or - CCO decreases by - CCO decreases by 3 decreases by 2 5 points points points

Contract Execution Senior Manager STRICTLY FORBIDDEN. Any case that would be considered as exceptional should be communicated to Country President and formally approved by Cluster

Communicated

10

Orders Cancellation ("Debooking") Middle East Logistic territory Director (for transactional business)

All request have to be approved by Middle East Logistic territory Director for transactional business All orders cancellations

>2500 KAED 11 Customers claims > 1000 KAED

1000 - 2500 KAED

Initiated by sales engineer and approved by QC Director and Business VP 500 KAED -1000 KAED < 500 KAED QC Director All agreements to be approved by Business VP, CFO and Country President Credit manager

12

Agent Commission agreement

13

Agent Commission invoice and payment Credit manager

All Invoices/payments to be approved by CFO and Country President

14

Year End Rebates - contract / agreement

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

15

Year End Rebates - computation & control

16

Year End Rebates - supporting documents for payment (credit note) > 1000 KAED Initiatives under Director level with approval by Marketing Manager. Then escalation whatever the form of the sales promotion

17

Sales Promotion > 200 KAED

0 - 200 KAED Sales Director and Marketing Manager

18

Material for internal or customer use

Approval by CFO and Business VP

19

Gifts (prior to Purchase)

Initiated by Sales Engineer then escalation

20

Project cost reallocation from 1 project to another _ STRICTLY FORBBIDEN

Strictly forbidden as per Group rule. Any case considered as an "exception has to be formally validated by the CFO

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO

BUSINESS VP BUSINESS

MANAGER

REMARKS

LOGISTICS

Corporate

UPPER LEVEL

CFO

MANAGER

REMARKS

Disposal of inventory (scrap, obsolete, other) - decision

> 200k AED

Middle East Logistic territory Director for all limits Marketing Manager if > 50 KAED

Disposal of inventory (scrap, obsolete, other) Sales > 500 KAED 20 - 500 KAED

Middle East Logistic territory Director for all limits Marketing Manager

Product returns what ever the reason > 500 KAED 200 - 500 KAED 0 - 500 KAED

RDC Manager Quality manager for Quality reasons

Stock Count variances and adjustment > 500 KAED 50- 500 KAED

Logistic Controller

Mainly Middle East Logistic territory Director sign alone until 50 KAED then escalation

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Corporate SUPPLIER FILE & INVOICE Corporate

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS

Supplier account opening, with standard payment terms

Purchasing Manager and Accounting Manager

Approval by Purchasing Manager and Accounting Director

Supplier account opening, with payment terms beyond standards

Purchasing Manager and Accounting Manager

Approval by Purchasing Manager and Accounting Director + CFO

Changes of Supplier in PP (mainly from RDC)

Change of supplier can have an impact on the CCV and has to be approved by CFO

Change Supplier account with payment terms beyond standards

Purchasing Manager and Accounting Manager

Approval by Purchasing Manager and Accounting Director + CFO

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Corporate PRODUCTION PURCHASE & Corporate

UPPER LEVEL UPPER LEVEL

COUNTRY PRESIDENT COUNTRY

CFO CFO

BUSINESS VP BUSINESS

MANAGER MANAGER

REMARKS REMARKS

Selection of Supplier and Purchase Agreement - Outside Group Incl. Project & Services (Non IT)

If > 5000 KAED (aggregated over If 2500 <(aggregated If 1500 <(aggregated the year) or over the year) < 5000 over the year) < 2500 If > 12 months KAED or KAED or notice for If > 12 months notice If > 12 months notice termination for termination for termination

Purchasing manager

Purchase request - Outside Group Incl. Project & Services

> 5000 KAED

4000 KAED - 5000 KAED

2500 KAED - 4000 KAED

Relevant manager for Originator signature is required all limits Procurement manager for all limits RDC Manager if > 1000 KAED GPEC Execution Senior Manager if > 1000 KAED

Purchase Order in accordance with the Agreement - Outside Group Incl. Project & Services

> 5000 KAED

4000 KAED - 5000 KAED

2500 KAED - 4000 KAED

Relevant manager for all limits Procurement manager for all limits RDC Manager if > 1000 KAED GPEC Execution Senior Manager if > 1000 KAED

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Purchase Order - Inside Group 2500 KAED - 4000 KAED > 1000 KAED RDC Manager

Initiated by Procurement Manager

> 4000 KAED

No PO, NO Pay for procurement purchases 5 Invoice with PO without discrepancy to PO Accounting Manager (all limits), following manual 3-way match (approved PO vs. delivery note and invoice) - If 3 way match is automated in the ERP system, no approval required - If 3 way match is not automated in the ERP system, follow the approval limits

Invoice with PO - Price discrepancy - Purchasing: Buyer if price variance < 5% - Purchasing manager if price variance > 5%

Additionaly to Accounting Manager 3-way match, Price variance has to be approved by Purchasing

Invoice with PO - quantity discrepancy

Additionaly to Accounting Manager 3-way match, qty - Relevant manager for variance has to be approved by Procurement all limits - Procurement manager for all limits (RDC) - GPEC Execution Manager

NON PRODUCTION PURCHASE &

Corporate

UPPER LEVEL

COUNTRY

CFO

BUSINESS

MANAGER

REMARKS

Purchase agreement of goods (Non IT)

If > 5000 KAED (aggregated over If 2500 <(aggregated If 1500 <(aggregated the year) or over the year) < 5000 over the year) < 2500 If > 12 months KAED or KAED or If > 12 months notice If > 12 months notice notice for termination for termination for termination

Purchasing manager

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Purchase agreement of services (Non Consulting & IT)

If > 2500 KAED (aggregated over If 1500 <(aggregated If 500 KAED the year) or over the year) < 2500 <(aggregated over the If > 12 months KAED or year) < 1500 KAED or notice for If > 12 months notice If > 12 months notice termination for termination for termination

Purchasing manager

Purchase of consulting excluding group auditors (Purchase request and Invoice approval) If > 1500 KAED or if > 5000 KAED (aggregated over the year)

Approval on Purchase request and on Invoice From 500 KAED till 1000 KAED or, If < 1500 KAED Till 500 KAED or till or if < 5000 KAED aggregated over the 1000 KAED (aggregated over year from 1000 KAED (aggregated over the the year) till 2500 KAED year) Till 500 KAED or till 1000 KAED (aggregated over the year) Relevant Manager (all limits) Purchasing manager if > 20 KAED

Purchase request for NPP 2500 KAED - 5000 KAED 1000 KAED - 2500 KAED 500 KAED 1000 KAED Relevant manager for all limits

Originator signature is required

> 5000 KAED

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

Purchase Order for NPP - NPP Manager - Relevant manager if > 100 KAED

No PO without approved Purchase request

> 5000 KAED

2500 KAED - 5000 KAED

1000 KAED - 2500 KAED

500 KAED 1000 KAED

Invoice for NPP - with PO

> 5000 KAED

2500 KAED - 5000 KAED

1000 KAED - 2500 KAED

500 KAED 1000 KAED

- Accounting Manager, Originator has to sign the invoice to confirm reception of following 3-way match the goods or services (approved PO vs. delivery note/reception confirmation vs. invoice) - Discrepancies to be approved by relevant Manager

Invoice for NPP - without PO

Follow the rules of the different categories > 500 KAED 150 KAED - 500 KAED

TO BE AVOIDED - "No Po no pay rule" will be effective Relevant Manager (incld. with SAP implementation Customs clearance invoices by Logistic Manager)

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Corporate

UPPER LEVEL

COUNTRY PRESIDENT

CFO

BUSINESS VP

MANAGER

REMARKS

NON PRODUCTION PURCHASE &

Corporate

UPPER LEVEL

COUNTRY

CFO

BUSINESS

MANAGER

REMARKS

Purchase of IT goods and services Relevant Manager (all limits) IPO Manager NPP manager if > 20 KAED

Approval on Purchase request and on Invoice

> 1500 KAED

1000 KAED - 1500 KAED

500 KAED - 1000 KAED

250 KAED - 500 KAED

Purchase of consulting excluding group auditors (Purchase request and Invoice approval) If > 1500 KAED or if > 5000 KAED (aggregated over the year)

If < 1500 KAED If < 1000 KAED or if If < 500 KAED or if < or if < 5000 KAED < 2500 KAED 1000 KAED (aggregated over (aggregated over the (aggregated over the the year) year) year)

If < 500 KAED or if < 1000 KAED (aggregated over the year)

Approval on Purchase request and on Invoice Relevant Manager (all limits) NPP if > 20 KAED

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