POLICY SUMMARY

It is the duty of all the Kafnu Staffs to abide by this policy regarding the provision or
reimbursement of business meals and entertainment from our F&B outlet

F&B Entertainment Policy

Business meals include reasonable amounts spent on food and other refreshments purchased in
surroundings conducive to and including a business discussion with vendors, customers, or other
potential clients..

Kafnu will reimburse entertainment expenses only provided that the entertainment will directly
benefit Kafnu or if it directly precedes or follows a substantial and bona fide business discussion
for the purposes of obtaining income or another business benefit for the company.
The Business Entertainment policy will not be entitled to friends or relatives which do not act to
provide direct business benefit for the company / in an event of close relative & friends. They
must be charge under a separate discount scheme under the discount policy.

Business entertainment expenses include items for the cost of meals and beverages in both
F&B outlet , Soy & Habitat located within the premises of Kafnu Ho chi minh city.
“ 92A Nguyễn Hữu Cảnh, Phường 22, Bình Thạnh, Hồ Chí Minh, Vietnam “

The follow exception to the Entertainment policy can be found in the 3 light checks
( To be fill up by Finance )

UNACCEPTABLE
The following examples are never acceptable
-Self claimed influencers
-Friends & family which do not act to benefits the business

NEEDS SPECIAL CONSIDERATION

The following examples can be accepted given the approval of the highest position in the outlet
& the signatory
- Social Media Influencer with minimum of 10,000 followers & an active posting history with an
average 1000 likes / post
NORMALLY ACCEPTABLE
-Business Client
-Members
-Potential Suppliers

“Grey Areas” If doubt exists as to whether expenditure is for official purposes or is of a private
nature (eg hire of formal wear to attend a function), this should be referred to a senior manager
for a ruling. The ruling provided by the manager should be able to withstand scrutiny.

If the employee is dining with others for business purposes,

The meal and related expenses incurred can be formally claim for “entertainment,”
However, the expense reporting must be included in the ENTERTAINMENT REQUEST FORM
which will include date, names of individuals, titles, and companies, as well as the business
purpose in a proper filed report to be filed with the signed bills.

Other than the signatory,

The most senior employee present in the outlet should countersign to acknowledge the
entertainment expenses is justified.

Employees should always use their judgment and common sense when charging business meals
and entertainment expenses & do not let rank/ hierarchy to affect your judgement.

UNALLOWED EXPENDITURES

Expenditures that may not be reimbursed, recharged, or paid to a vendor, such as:
-Entertainment expenses that are lavish or extravagant for the circumstances;
-Expenses that represent additional taxable income to an employee
-Entertainment expenses for employee birthdays, weddings, anniversaries, or farewell gatherings
Or any form of Entertainment which do not benefit the business growth.

WHISTLEBLOWING SERVICE

Employees can use the Corporation’s confidential whistleblowing service provided by an

independent service provider to report any suspected violation of the present or misuse of the
Policy.
Information on the Corporation’s whistleblowing service, including free phone numbers and
confidential email address, is available in the human resource department upon request.
Entertainment entitlement

Kafnu General manager

VND __ million in F&B spending’s excluding VAT & Service charge / per Month
Kafnu Project Operations Manager
VND __ million in F&B spending’s excluding VAT & Service charge / per Month
Kafnu Director
VND __ million in F&B spending’s excluding VAT & Service charge / per Month
Kafnu HOD Restaurant Manager / Bar Manager
VND __ million in F&B spending’s excluding VAT & Service charge / per Month
Kafnu Sales & Community Manger
VND __ million in F&B spending’s excluding VAT & Service charge / per Month

All of the signatory must have a signature specimen recorded in the general cashiering area
& a book keeping form to formally record all expenses incurred under Entertainment.

Entertainment Signature Specimen

( Last updated 29 July 2019 )

General manager Chris Edward

Project Operation Clemence Le

Manager Borgne

Sales & Community Diem Huynh

Manager

F&B Director Chris Fong

Assistant Restaurant Vi.dang

Manager
PERSONAL DISCOUNT POLICY

This document has the full Personal Discount policy and procedures.
It includes the discount that you are entitled to, your allowance and details on how to make your
discount.
It also contains the company policy on Personal Discount, which you must adhere to.

POLICY
Kafnu has always had a generous discount allowance for all employees.
The limit you are entitled to will depend on your contract.
Please ensure you have read this document before making any purchases so that you fully
understand the terms of your Personal Discount entitlement

Personal Discount Overview Each quarter all employees will have a discount allowance card,
where you can track your spend located in the F&B outlet

 All employees will receive a flat rate discount of 20% to use for themselves and their
friends and family.
 A list of premium items will be communicated at the start of the season of any items that
cannot be purchased at the % discount.
Every time you make a purchase with discount, the transaction must be signed by you,
filed with the cashier & update the discount allowance card .

Re-selling Items policy

Items purchased on Personal Discount, or any other staff discount benefit for the purpose
of re-selling and gaining profit is prohibited.
Items cannot be re-sold under any circumstance (for example, on E-Bay, online, markets)
 Disciplinary action will be instigated if individuals are found to be reselling items
through any channel. Key terms of Discount: Any abuse of discount is classified as gross
misconduct.

 The Personal discount cannot be used in conjunction with any other offer.
 Personal discount cannot be used for gift vouchers.
 Items purchased on personal discount cannot be refunded, exchanged
 Staff may not process their own personal discount sale & must be process by another
department
 Items cannot be borrowed or taken from the store without being paid for.
 Items must be paid for in full on the day,
 Premium items may not be purchased using personal discount.
 It is advisable to keep all receipts in the event of an audit query.
 Personal Discount will cease when employment ends.
 Employees on probation will have their discount entitlement at the end of their
probationary period . This will be authorized by their General Manager.
 
Discount entitlement

Kafnu Ho chi minh Staff Up to 25 % 1,500,000 per Month

Kafnu Members Up to 20 % No Limit
Kafnu Junior management Up to 25 % 2,000,000 per Month

Discount Signature Specimen

( Last updated 29 July 2019 )

Event Manager

Head Bartender

Community Associate

Chef

Head Barista