I. Applicability

This Guide is applicable to all associates of Walmart GTS India (the “Company”) whose work requires travel outside of India. The Company will reimburse associates for the actual cost of reasonable and necessary travel expenses incurred on the Company's behalf while the associate is engaged in authorized Company business. All reasonable and necessary expenses, which relate to business activity and are properly supported by receipts, will be reimbursed to the associate. Such expenses must be listed on a Travel Expense Voucher and submitted under travel expense in HR-Mart.

II. Guide Details

1. Request/Approval for Travel

All associates must submit a Travel Request Form by logging into HR-Mart at least two weeks prior to the dates of anticipated travel.

For travel to countries with high levels of concern for security, it is the joint responsibility of associates and their reporting managers to understand the personal safety risks. If in doubt, please contact Global Security Asset Protection Service for guidance.

2. Booking Travel Arrangements

All travel arrangements - including the purchase of air, hotel, and ground transportation - must be made by the Company-approved travel agent or through the Company-approved Internet travel website. At no time should an associate book his or her own travel outside of the Company-approved methods. Travel arrangements will be made based upon the lowest reasonable cost, considering trip purpose and schedule requirements. Associate safety when travelling is always the Company's primary concern. Travel arrangements involving areas that pose a security risk for associates will take that security risk into account in scheduling.

3. Exception for Lengthy International Air Travel

International flights (flights between countries) of 8 hours or longer will be booked in business class, even where a lower cost fare is available. Other flights may be booked in business class for security or other reasons, but only with the approval of a Director or above. All other air travel will be booked at the lowest reasonable cost, as described above.

4. Reservation Changes/Cancellation

Any changes or cancellations to existing travel reservations will be made by the travel agent that booked the original reservations. Reservation changes that result in increased cost to the Company will require the same approval process as a new travel request. In the event that last minute changes or cancellations are necessary during travel, the associate should immediately notify the airline or hotel, and communicate the resulting changes to the travel agent as soon as possible.

5. Frequent Flyer Mileage and Upgrades

All Frequent Flyer Mileage earned while travelling on Company business is the travelling associate’s personal property. When travelling on Company business, associates may use personal Frequent Flyer Miles or personal funds to purchase upgrades to business class or first class. Any personal miles or funds used for upgrades ARE NOT reimbursable by the Company and should not be included in the expense voucher for the trip. Loss of frequent flyer miles or personally purchased upgrades due to a change in the business trip, for any reason, is also not reimbursable. The associate is responsible for ensuring personal frequent flyer information is included in his or her traveler profile.

6. Unused Routes /Refunded Routes

Any unused routes should be communicated to the travel agent as soon as possible to secure any available refunds or travel credits.

7. Luggage

The associate will be reimbursed for reasonable luggage fees charged by an airline or other transportation provider, based on the length and purpose of the associate's trip.

8. Lost Luggage

It is not uncommon for the airlines to lose luggage or luggage to be delayed. If this happens, the associate is responsible for working with the transportation provider to file a claim or receive benefits. The associate will not be reimbursed by the Company for the value of the lost luggage or its contents. If the value of the contents of the luggage exceeds the insurance provided by the airline, it is the associate’s responsibility to purchase additional insurance coverage, if desired, at the associate’s expense (non-reimbursed expense). It is recommended that electronic items, such as laptop computers, camera/video equipment, etc, be carried with the traveler at all times and not be placed in checked luggage.

9. Overnight Accommodations

When overnight accommodations are necessary, the travel agent has been instructed to book hotel rooms with comfortable sleeping quarters based on average city rates, without jeopardizing the effectiveness or safety of the trip. Approved accommodations may not be excessive or lavish. Preferred rates have been established with many of the leading hotel chains and those hotels should be used where possible (refer to Global Travel Services Worldwide Contract Hotel List). When associates travel internationally, each associate will be allowed to have his or her own single room for the duration of the trip(s). Failure to comply with Company-approved guidelines will not be reimbursed absent prior approval or extreme conditions.

10. Laundry Allowance

To reduce the cost of excess luggage on international flights, associates travelling internationally are encouraged to travel light. For this reason, the Company will reimburse the cost of reasonable laundry expenses incurred during the business trip that exceeds five days.

11. Phone Calls

The Company considers it important for associates to stay in contact with family members while on business travel. Calls to home, within reason, will be reimbursed at Company's expense. On average, one call per day will be reimbursed by the Company. The call should be billed to the associate’s corporate calling card or to the Hotel room if the associate does not have a calling card.

12. Ground Transportation

Associates travelling for business should always use the lowest cost, reasonably expedient means of travel. Parking and toll fees, rental car, airport shuttles, train or bus fare, and taxi costs are eligible for reimbursement with proper receipts. Associates are expected to use their best judgment in selecting ground transportation, considering cost, time expense, safety and security. Only associates who hold a driver's license valid in the travel location may use a rental car on Company business. If the associate has access to a personal vehicle in the business location, it may be used and the associate will be reimbursed based on a set rate per mile or kilometer driven, based on locality and determined by the Company.

Walmart GTS India does not provide or assume responsibility for insurance coverage for personal vehicles. The mileage paid is intended to compensate for vehicle-related expenses including repairs, maintenance, insurance, fuel, oil, etc., which are not the Company’s responsibility. No other costs related to the maintenance and upkeep of cars are reimbursed by the Company other than normal mileage allowance as stated above. Personal cars used on authorized business must have liability insurance limits as required by law. In no event will the Company reimburse fines and penalties imposed for any violation of traffic laws.

13. Travel Reimbursement and Allowance Guidelines

• Actual costs of meals incurred during business travel will be reimbursed up to a maximum or equivalent of $75 USD ($40 USD while traveling in the US) per person per day. This amount will not be exceeded absent specific approval from the associate’s reporting manager.

• Reimbursable meal expenses do not include the price of alcoholic beverages or tobacco products.

• Receipts are required for all meals purchased to substantiate the amount reimbursed and must include the following supporting documentation:

a) Amount of the meal expense;

b) Time and place of the meal;

c) List of names of persons participating in the meal; and

d) If no overnight travel is involved, a description of the business purpose for the meal or the business discussed and the role of others in the discussion.

e) If food is consumed in hotel’s restaurant, then itemized food bills should be submitted along with hotel bill.

• Associates are required to have meals together when they are travelling in a group. Where two or more associates are participating in the same meal, the most senior associate should pay for the meal and then submit the expense for reimbursement.

• Associates dining with suppliers must pay for their own meals. In no event may an associate’s meal be paid for by the supplier, nor may the associate pay for the supplier’s meal.

 Associates are advised not to use Corporate Card for personal use.

14. Miscellaneous Expenses

When traveling internationally, passports are required for all international travel and visas may be required for entry into certain countries. Therefore, preplanning is essential to obtain the necessary visas. (An entry visa can take up to 30 days to obtain depending on the country.) Passports and/or required visas necessary as a result of Company requested business travel will be obtained at the expense of the Company.

15. Inoculations/Immunizations

When traveling internationally, certain inoculation or immunization shots or other medications (“Medical Support”) may be required to ensure the health and safety of the associate. The requisite Medical Support will depend on the associate’s home location and destination for travel. It is the associate’s responsibility to obtain information about and secure the required Medical Support in time for travel. Associates may contact a local or Company doctor for the needed Medical Support. The cost of required Medical Support will be reimbursed by the Company.

16. Emergencies While Traveling

Walmart GTS India provides all associates with Company-paid HTH Worldwide insurance program for use when emergencies occur while traveling on Company business. HTH Worldwide provides travel assistance services to associates and their eligible dependents when associates travel for Company-authorized business internationally.

HTH Worldwide covers the following:

– Medical coverage includes emergency hospitalization, doctor visits and prescription drug coverage. Elective and cosmetic surgery is excluded.

– Medical coverage is provided for a business trip of less than 90 days

Personal travel is excluded (even when attached to business travel) and is not covered.

Please see the attached ppt for program details. For more information, please contact administrative department.

HTH Worldwide.ppt

III. Discretion Retained:

This program is implemented in the sole discretion of the Company, and it may be modified, amended, or discontinued at any time in the sole discretion of the Company