Survey Report - Part I. Wonderland: May 2013 Prepared for: Employer ABC

Survey Report - Part I Wonderland: May 2013 Prepared for: Employer ABC

Table of Contents 1. Introduction... 3 2. Market Overview... 5 3. Comparative Chart: You vs. the Market... 7 4. Your Jobs vs. the Market... 8 5. Grade Data by Quartile... 10 6. Job Data by Quartile... 11 6.1. Base Salary Wonderland: May 2013... 11 6.2. Base Salary + Fixed Allowances Wonderland: May 2013... 17 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013... 22 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013... 28 7. Summary of Benefit Practices... 34 7.1. Summary of Medical Benefits... 34 7.2. Summary of Employer Pension and Savings Plan... 34 8. Benefits by Employer... 35 8.1. Summary of Allowances, Incentives, and In-kind Benefits Wonderland: May 2013... 35 8.2. Summary of Medical Plans Wonderland: May 2013... 39 8.3. Summary of Retirement Plans Wonderland: May 2013... 43 8.4. Summary of Family Benefits Wonderland: May 2013... 48 8.5. Summary of Leave Benefits Wonderland: May 2013... 50 9. Tax Summary... 53 10. Social Security/Labour Code SummaryLabour Code Summary... 55 11. Exchange Rate Summary... 58 12. List of Participants... 61 13. Definitions... 62 Report Settings: a. No employer data Excluded. b. Compensation and Benefits data is presented Gross, before taxes. c. Report Code: JF3-WON-25-50-75

1. Introduction This survey report for Wonderland presents a rich profile of current market conditions within the NGO Community. The NGO Local Pay survey partners have worked with leading NGOs to ensure that the most relevant jobs and most representative employers have been engaged to provide a tailored picture that is both comprehensive and focused. Understanding Developing Country Markets In any labour market, accessing consistent and relevant compensation data is a challenge. In an emerging market employers face operating conditions where standard approaches to data collection and aggregation not only do not often apply, but these approaches can contribute to anomalies in the market profile. Developing country markets are distinct from more developed labour markets in two broad areas: (1) depth and structure of available information and (2) volatility in market conditions. The Birches Group Approach Through our focus on developing country markets, Birches Group not only has developed a deep understanding of the forces which shape compensation in these locations; we have developed analytical tools and a methodological approach tailored to address these factors. This approach is built around creating a relevant context to assess and frame the market conditions. It is reflected in the Birches Group methodology both in the manner in which job comparisons are established and in how salary data is aggregated. Fundamental to this approach are two elements: only trained Birches Group compensation specialists establish job comparisons following direct interviews with employers. Job leveling goes beyond simple functional and title comparison to include an examination of the structural context. This provides a true assessment of comparability. With respect to data, for all jobs where a match is established, salary data not only for current incumbents is collected but the actual structural ranges focusing on hiring rates, attainable maxima and market reference positions are also collected. This structure data provides bookends for the actual compensation data. It enables an analysis of the compa-ratio within the employer regarding the position of its staff to its target market position and most importantly over time it enables an assessment of the factors affecting pay movement beyond responding to market conditions. The NGO Local Pay Surveys The collaboration between Birches Group and CHS Alliance to create a dedicated rich market survey of the NGO community has been an exciting undertaking. This survey report is the outcome of this endeavor. We are equally grateful to all the participating NGOs for the time and effort in providing the required salary and benefit information. We are hopeful that the information provided will be useful to NGOs in managing local national compensation. We equally recognize that this effort is a work in progress. We seek your detailed feedback to further improve and build upon this initiative to create an ongoing service which will provide dynamic information on market conditions and enable the NGO Community to more effectively manage staff compensation. Wonderland : May 2013 3

The Survey Report The report which follows details the data collected from the participating employers. Information is presented from several perspectives and covers the full range of salary and benefit provisions. Birches Group compensation specialists are available to answer questions regarding the data and the findings. We can be contacted at reports@ngolocalpay.net. Again we are most grateful for everyone s participation and support. We look forward to receiving your questions and feedback. Wonderland : May 2013 4

2. Market Overview Wonderland, Wonderland May 2013 Survey Overview This publication of the Wonderland survey is the 3 rd consecutive publication since the survey was first launched in 2011. The survey includes data for 19 participating organizations, with a total of 2,530 staff, representing data for 2,498 incumbents, and working in the areas of poverty alleviation, human and community development, peace and justice, health, hunger, environmental protection, and socio-economic development. Of the 19 organizations: 9 are new additions to the survey and 10 are repeat participants from the June 2012 NGO Local Pay survey. This publication also includes 14 Sustaining Partner organizations that are committed to participate in this survey over a multi-year period. Please refer to Section 12 of this report for the complete list of participants. Analysis based on the movement of aggregated data from 10 employers included in the previous survey (June 2012) and the current survey yielded the following market movements for the professional/managerial (BG-8 to BG-12) and support categories (BG-1 to BG-7). The following overall average increases are based on Wonderland Dollars (WON) comparisons. Professional/managerial: 10.9% Support: 4.6% Currency Exchange Rates The exchange rate utilized in the survey analysis is 9,722 WON (Wonderland Dollars) to 1 USD. Since the last update in June 2012, the WON has depreciated by 4.76%. All employers denominate and pay their salaries in WON. Summary tables and charts showing exchange rate values for WND against the Euro (EUR), British Pound (GBP), and US Dollar (USD) can be found in Section 11, Exchange Rate Summary. Inflation According to the National Statistics Office of Wonderland (NSOW), Wonderland s inflation rate for the start of the second half of 2015 has exceeded 8.0% -- a 14-month high. It should be noted, however, that no adjustments to the data are made to take inflation into account. Inflation or cost-of-living is considered by some employers in determining their pay adjustments, but not by all, and not used consistently across all jobs within any one employer. A cost-of-labor model is strongly recommended in which market positioning is used, not inflation, as the primary factor in maintaining the competitiveness of pay. Personal Income Taxation The four-bracket, progressive tax system with a top bracket of 30% remains in effect. The personal allowance for tax deductions has increased from 15,840,000 WON to 24,300,000 WON. Family-related tax deductions have also increased effective January 2013 from 1,320,000 WON per dependent to 2,025,000 WON. The family-related tax deduction is applicable to an individual s spouse plus 3 children/dependents. All cash bonuses and allowances are taxable in Wonderland. However, some employer practice in terms of benefit taxability may be different from what is legislated, and these are recorded in the survey in terms of actual practice. Wonderland : May 2013 5

Social Security Wonderland s Social Security covers old age savings, death insurance, work-related accident benefit, and medical insurance. For the old age savings plan, the employee contributes 2% of his/her base salary while the employer contributes 3.7% of the employee s salary. The death insurance, work-related accident insurance, and medical insurance are all employer funded. Contribution rates are as follows: 0.3% of the employee s base salary to the death insurance, 0.24-1.74% of the employee s base salary (depending on industry) to the work-related accident insurance, and 3% of monthly payroll for single employees and 6% of monthly payroll for married employees to the medical insurance. Survey Observations The observations that follow are based on the full NGO Local Pay market profile and may differ from results obtained through any requested custom cuts. Based on benchmark jobs to which at least three employers are matched, the survey is able to capture data from BG Level 1 up to BG level 11. Data for two commonly well-populated Birches Group levels (BG-06 for the support category, 84% of employers matched; and BG-10 for the professional/managerial category, 68% of employers matched) are presented to highlight the significant differentials in pay that can be observed in the labour market. In the support category (BG-01 to BG-07), total compensation at the 50th percentile/median for jobs in BG-06 ranges from a minimum of 75,330,188 WND to a maximum of 136,314,000 WND, with a market reference point () of 111,579,097 WND. In the professional category (BG-8 to BG-11), total compensation at the 50th percentile/median for BG-10 ranges from a minimum of 246,780,400 WND to a maximum of 465,697,072 WND, with of 368,398,016 WND. The difference in compensation from the minimum of BG-06 to the minimum of BG-10 is 227.60%. Total compensation information (i.e. the sum of base salaries, fixed cash allowances and bonuses, variable cash benefits, and in-kind benefits) by Birches Group level can be found in Section 5, Grade Data by Quartile. It is mandatory to provide 13th month salaries in Wonderland, as such all 19 employers offer this as cash benefit to staff. Apart from this, the prevalent in-kind benefit is free beverage in the office (offered by 10 organizations). However, it must be noted that some employers may have different compensation practices from what is mandated; the survey captures actual employer practice. Summaries of medical and retirement practices can be found in Section 7, Summary of Benefit Practices, and individual employer benefit packages can be found in Section 8, Benefits by Employer. Reference Wonderland. (n.d.). The worldwide personal tax guide. Retrieved April 13, 2013, from http://www.ey.com/gl/en/services/tax/the-worldwide-personal-tax-guide---xmlqs?preview&xmlurl=/ec1ma ges/taxguides/tge-2013/tge-wl.xml Wonderland has highest inflation rate in Utopia. (n.d.). The Times of Wonderland. Retrieved April 13, 2013, from http://timesofwonderland.wonderlandtimes.com/business/wonderland-business/wonderland-has-highest-inflationrate-in-utopia/7263603.cms Wonderland : May 2013 6

Gross Compensation in Wonderland Dollars (WON) 3. Comparative Chart: You vs. the Market Employer ABC: Wonderland, May 2013 The above chart is designed to provide a summary overview of the survey results. This chart shows the average total compensation for all of jobs matched at each level in the local labour market. The total compensation values displayed in this chart include base salary, fixed cash allowances, variable cash and in-kind benefits, but exclude a valuation of pension and medical plans. For more details, see the Overall Market Data by Quartile in the next section. Detailed market information for each job in the survey is contained in Part II of this report. Wonderland : May 2013 7

4. Your Jobs vs. the Market The table in this section provides a comparison of your total Gross compensation by job to the local labor market for your matched jobs. The total Gross compensation includes base salary, fixed cash allowances, variable pay and in-kind benefits, but excludes a valuation of pension and medical plans. The values in the Your Compensation column represent the average of the values you provided us for each job. The compa-ratio column represents the relationship of your average Gross compensation for each job to the 50th percentile of the market. A compa-ratio of 95% suggests that you are 5% behind the 50th percentile of the market while a compa-ratio of 105% suggests you are 5% ahead of the 50th percentile. Your Job Title Your Job Grade Country Director J DPM-11 (211) Birches Group Level/ (Job Number) GEN-11 (19) Your Compensation 50th 75th Compa-ratio 388,824,639 388,824,639 752,383,350 100.0% MS Manager I ADM-10 (130) FIN-10 (50) 265,152,997 368,398,000 487,762,384 72.0% Program Communications Manager I DPM-10 (210) 167,346,649 403,368,736 430,831,865 41.5% Program Implementation Director I DPM-10 (210) 167,346,649 403,368,736 430,831,865 41.5% MS Manager I GEN-10 (18) 265,152,997 334,956,301 430,831,865 79.2% Partnership Supervisor H DPM-9 (209) 154,744,501 311,122,544 437,047,024 49.7% Human Resources Specialist H HR-9 (69) 268,188,400 291,093,208 322,936,840 92.1% Training & Support Manager H DPM-9 (209) 154,744,501 311,122,544 437,047,024 49.7% Programs Manager H GEN-9 (17) 195,701,649 285,625,504 389,843,392 68.5% Health Specialist G DPM-8 (208) 94,390,824 182,776,540 227,743,184 51.6% Program Research & Evaluation Specialist G DPM-8 (208) 94,390,824 182,776,540 227,743,184 51.6% Field-Based Facilitator G GEN-8 (16) 113,797,258 174,983,000 224,960,008 65.0% Facilitator G GEN-8 (16) 113,797,258 174,983,000 224,960,008 65.0% Information Technology Specialist F IT-7 (107) GEN-7 (237) 63,310,249 156,651,246 226,874,000 40.4% Lead Auditor F FIN-7 (15) 105,975,187 161,550,984 179,212,404 65.6% Business Services Supervisor F ADM-7 (14) 98,020,251 137,937,375 222,905,050 71.1% Donor Services Supervisor F DPM-7 (207) 140,865,822 154,698,523 170,443,344 91.1% Sr. Donor Services Associate E DPM-6 (206) 81,986,600 106,013,348 132,171,626 77.3% Executive Assistant E SEC-6 (11) 48,787,319 179,597,090 211,465,439 27.2% Wonderland : May 2013 8

Your Job Title Your Job Grade Birches Group Level/ (Job Number) Your Compensation 50th 75th Compa-ratio Specialist E DPM-6 (206) 81,986,600 106,013,348 132,171,626 77.3% Field Communications Specialist E GEN-6 (236) 95,953,849 100,985,800 135,972,298 95.0% Public Relations Specialist E GEN-6 (236) 95,953,849 100,985,800 135,972,298 95.0% Human Resources Associate E HR-6 (12) 113,295,606 105,258,010 114,328,514 107.6% Donor Services Associate D DPM-5 (205) GEN-5 (235) 50,729,809 73,803,731 109,683,280 68.7% Assistant Accountant D FIN-5 (10) 45,228,440 85,646,773 92,145,779 52.8% MS Assistant D ADM-5 (9) 52,258,959 71,710,500 106,146,780 72.9% Program Communications Assistant C SEC-4 (5) GEN-4 (234) 36,357,679 62,990,785 71,834,000 57.7% Receptionist B SEC-3 (4) GEN-3 (233) 39,021,989 47,775,000 56,104,246 81.7% Housekeeper A ADM-1 (1001) 39,138,907 35,366,268 41,937,750 110.7% Messenger/Driver A ADM-1 (1) ADM-2 (2) 34,542,637 35,340,224 44,736,592 97.7% Housekeeper A GEN-1 (231) 36,840,772 36,840,772 44,736,592 100.0% Messenger/Driver A GEN-1 (231) GEN-2 (232) 35,691,705 35,829,112 44,113,268 99.6% Wonderland : May 2013 9

5. Grade Data by Quartile Grade Title Employer ABC Low 25th 50th 75th High Mean BG-11 BG-10 Innovate 42% Min Adapt 68% Min 337,112,274 388,824,639 560,706,024 226,921,962 240,701,410 410,152,899 154,698,523 194,020,091 255,797,053 154,698,523 167,346,649 226,867,078 246,883,600 276,322,016 340,895,800 204,530,880 256,108,556 383,538,632 308,849,152 366,861,792 560,706,048 246,780,400 368,398,016 465,697,072 332,127,720 661,178,464 899,553,824 319,099,712 436,410,816 602,624,848 954,889,520 964,207,034 1,002,511,800 581,732,739 820,211,889 1,058,691,039 347,547,144 465,013,991 602,150,335 291,036,984 371,959,729 513,602,812 BG-09 Analyze 74% Min 149,321,767 206,211,517 276,375,150 102,197,200 137,304,152 229,493,400 182,178,000 256,226,976 307,378,528 198,383,920 296,290,816 386,959,872 341,335,208 380,914,160 453,448,960 630,853,000 702,853,000 774,853,000 257,167,234 326,552,757 408,362,004 BG-08 Apply Basic Concepts 42% Min 81,321,024 104,094,041 135,773,321 78,637,899 79,741,996 132,687,492 92,325,076 114,938,220 192,824,144 142,014,495 167,474,138 228,452,250 147,136,072 228,803,768 324,604,576 462,373,000 534,373,000 606,373,000 155,552,830 194,865,532 270,966,686 BG-07 Manage Integrated Processes 89% Min 58,067,274 94,296,352 106,628,412 55,665,935 63,310,249 86,666,667 83,898,000 106,924,292 154,098,000 103,599,759 156,651,246 177,132,389 171,119,632 183,107,336 274,679,616 418,043,000 490,043,000 562,043,000 133,221,941 162,658,098 217,771,525 BG-06 Ensure Process Integrity 84% Min 48,676,337 85,005,843 91,295,061 40,179,774 48,787,319 65,818,524 61,541,250 92,624,248 110,938,000 75,330,188 111,579,097 136,314,000 96,494,136 142,351,336 222,924,200 356,878,000 428,878,000 500,878,000 98,292,793 131,605,909 178,007,924 BG-05 Execute Intricate Transactions 79% Min 39,061,806 49,736,754 63,955,243 22,750,000 34,498,000 58,365,399 48,473,000 57,343,522 83,302,526 60,798,400 78,020,548 98,912,140 84,343,572 108,257,936 131,340,042 288,823,000 379,510,500 470,198,000 74,897,941 93,218,386 132,149,415 BG-04 Process Basic Transactions 68% Min 35,707,899 36,357,679 58,365,399 19,500,000 24,375,000 29,250,000 41,823,272 49,723,487 73,498,000 43,236,464 58,548,944 83,248,720 65,146,776 76,261,704 94,646,842 94,791,667 94,791,667 136,903,561 51,966,969 62,130,595 82,163,314 BG-03 Provide General Support 47% Min 35,707,899 39,021,989 58,365,399 30,598,000 36,949,423 42,708,940 34,150,412 42,653,476 53,542,830 39,359,040 47,775,000 58,830,086 55,465,440 56,104,248 71,003,178 221,098,000 299,598,000 378,098,000 59,849,537 73,783,458 90,509,523 BG-02 Provide Mechanical Support 47% Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,882 33,887,780 47,123,784 30,767,620 35,340,224 47,758,000 35,340,224 42,243,296 63,460,452 49,428,405 50,546,807 90,413,869 32,879,267 37,835,239 54,579,211 BG-01 Provide Physical Support 47% Min 32,130,399 36,840,772 52,402,899 21,064,671 22,200,000 27,559,194 24,181,625 29,809,000 35,331,334 29,809,000 36,840,772 48,964,118 42,165,193 44,736,592 62,242,215 61,100,000 61,100,000 63,460,454 32,978,309 39,754,916 47,327,601 Wonderland : May 2013 10

6. Job Data by Quartile 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 303,750,000 350,583,840 506,250,000 131,376,252 176,056,740 224,697,972 283,500,000 337,050,150 390,600,300 303,750,000 350,583,840 506,250,000 461,775,600 692,275,446 867,886,080 867,886,080 867,886,080 923,551,200 399,080,505 493,311,122 603,876,722 400,297,984 492,328,045 601,427,324 409,657,586 484,770,451 582,597,110 5 / 7 11 - ADM Building Manager 131 Min 131,376,252 184,859,580 224,697,972 189,759,128 251,294,368 447,956,984 248,142,000 317,729,160 671,216,004 257,964,680 568,482,560 745,225,984 267,787,355 819,235,938 819,235,938 215,768,536 440,608,226 571,716,638 215,768,536 440,608,226 571,716,638 215,768,536 440,608,226 571,716,638 3 / 3 11 - HR Chief, HR Services/ Sr. HR Specialist 71 Min 207,000,000 239,400,000 272,160,000 227,571,000 278,564,576 331,380,144 248,142,000 317,729,160 390,600,300 265,821,000 327,389,648 530,908,144 283,500,000 337,050,150 671,216,004 246,214,000 298,059,770 444,658,768 246,214,000 298,059,770 444,658,768 246,214,000 298,059,770 444,658,768 3 / 3 11 - FIN Accounting /Finance Specialist 51 Min 131,376,252 167,673,084 224,697,972 186,015,400 204,163,816 307,649,128 240,654,540 240,654,540 390,600,300 262,077,272 288,852,344 530,908,144 283,500,000 337,050,150 671,216,004 218,510,264 248,459,258 428,838,092 218,510,264 248,459,258 428,838,092 218,510,264 248,459,258 428,838,092 3 / 3 11 - GEN Manager / 19 Min Authoritative Specialist 303,750,000 350,583,840 506,250,000 131,376,252 176,056,740 224,697,972 235,048,704 269,243,880 360,990,216 275,643,680 343,816,992 588,732,992 343,256,416 724,306,560 831,398,496 867,886,080 867,886,080 923,551,200 329,537,183 437,831,000 573,741,380 331,622,253 441,954,533 575,103,065 345,934,195 470,258,500 584,449,687 8 / 10 10 - DPM Programme Officer 210 Min 150,000,000 150,000,000 369,900,000 131,376,252 150,000,000 195,648,000 157,584,000 182,944,861 369,900,000 200,772,000 361,017,488 439,614,000 259,540,938 393,741,216 553,309,151 533,785,200 753,919,800 974,054,400 269,462,742 338,428,871 484,842,102 264,581,218 336,831,570 482,041,132 243,653,612 332,362,734 464,900,966 13 / 33 10 - ADM Admin. Services Specialist 130 Min 221,940,000 238,579,334 369,900,000 221,940,000 238,579,334 341,900,000 281,920,000 290,239,664 355,900,000 341,900,000 341,900,000 369,900,000 437,842,608 440,245,616 671,977,200 533,785,200 538,591,200 974,054,400 365,875,067 373,023,511 561,951,467 365,875,067 373,023,511 561,951,467 365,875,067 373,023,511 561,951,467 3 / 3 10 - HR Human Resources Specialist 70 Min 176,292,143 274,158,824 341,900,000 220,132,808 308,029,408 407,274,368 263,973,464 341,900,000 472,648,733 302,936,736 407,274,368 508,011,952 341,900,000 472,648,733 543,375,183 260,721,869 362,902,519 452,641,305 260,721,869 362,902,519 452,641,305 260,721,869 362,902,519 452,641,305 3 / 3 10 - FIN Finance Specialist/Sr. Accountant 50 Min 221,940,000 238,579,334 369,900,000 157,584,000 188,964,000 195,648,000 205,851,000 226,175,496 319,587,000 291,420,000 299,739,664 365,400,000 404,121,304 405,322,808 520,938,600 533,785,200 538,591,200 974,054,400 339,726,150 346,329,317 418,012,800 335,867,856 343,674,250 428,419,882 318,552,300 331,758,634 475,125,600 4 / 8 Wonderland : May 2013 11

6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 10 - GEN Sr. Working Level Professional 18 Min 221,940,000 238,579,334 369,900,000 131,376,252 152,084,436 195,648,000 176,292,143 236,823,768 369,900,000 219,552,000 307,346,124 433,194,974 259,540,938 397,690,952 543,375,183 533,785,200 646,255,500 974,054,400 258,193,436 325,884,175 441,370,800 256,358,354 327,779,517 442,634,975 242,916,500 328,025,777 446,642,766 13 / 26 9 - LOG Logistics Programme Support Manager 299 Min 84,000,000 128,496,000 198,000,000 133,561,808 189,221,528 223,973,528 183,123,618 249,947,059 249,947,059 216,535,336 275,396,504 334,257,656 249,947,059 300,845,945 418,568,272 172,356,892 226,429,668 288,838,444 172,356,892 226,429,668 288,838,444 172,356,892 226,429,668 288,838,444 3 / 3 9 - DPM Project Officer 209 Min 138,586,733 138,586,733 243,000,000 84,000,000 115,440,000 198,000,000 163,475,916 227,161,632 301,214,544 197,531,184 285,174,608 369,246,304 318,270,992 401,028,872 461,430,000 467,900,000 467,900,000 543,375,183 216,274,105 248,720,633 327,350,701 238,078,040 278,138,786 358,828,927 240,494,217 300,069,414 375,552,534 14 / 102 9 - HR HR Services Analyst 69 Min 105,300,000 241,328,378 241,328,378 84,000,000 193,500,000 198,000,000 120,555,000 240,332,096 258,216,288 166,815,000 264,664,192 321,750,000 179,170,212 297,634,464 370,080,000 381,900,000 381,900,000 418,568,272 194,231,702 277,621,790 307,899,581 192,680,789 277,218,094 308,618,576 181,325,603 274,262,387 313,882,775 6 / 8 9 - FIN Accountant 49 Min 84,000,000 132,000,000 198,000,000 166,815,000 232,618,496 295,869,280 183,123,618 282,858,544 334,620,000 305,994,272 320,017,184 393,614,400 402,720,000 402,720,000 418,568,272 254,559,356 275,461,693 304,986,030 246,296,836 273,765,707 312,238,344 230,780,309 274,692,841 332,879,374 7 / 17 9 - GEN Working level Professional 17 Min 157,140,000 175,680,000 261,900,000 84,000,000 175,680,000 198,000,000 163,475,916 224,749,396 293,220,000 197,531,184 261,810,000 368,696,304 312,364,800 361,636,488 421,419,552 422,370,000 422,370,000 555,006,000 234,632,502 278,417,493 418,291,475 236,810,294 283,975,794 405,226,110 233,202,938 285,842,737 371,086,237 14 / 33 8 - DPM Assistant Project Officer 208 Min 74,520,000 83,926,800 124,200,000 66,348,000 83,926,800 122,100,000 92,156,668 97,820,668 164,587,504 131,090,303 166,872,498 257,400,000 150,563,944 203,544,280 293,067,488 286,500,000 286,500,000 355,492,599 133,113,901 159,190,558 240,600,103 130,995,533 155,952,688 232,610,414 138,482,790 162,861,313 235,757,511 7 / 25 8 - ADM Admin. Services Officer 128 Min 90,000,000 90,000,000 176,400,000 119,700,000 137,250,000 197,831,256 130,345,152 184,181,320 235,387,504 164,767,728 227,971,980 274,258,744 265,800,000 265,800,000 299,634,980 154,122,576 181,040,661 236,702,495 154,122,576 181,040,661 236,702,495 154,122,576 181,040,661 236,702,495 4 / 4 8 - IT Systems/Analyst - Programmer 108 Min 66,348,000 67,703,996 122,100,000 67,365,000 104,023,500 162,825,000 98,652,000 134,565,000 190,687,504 131,850,000 166,050,000 218,081,256 138,600,000 205,200,000 257,400,000 93,719,999 131,632,799 176,595,000 94,590,166 132,125,639 178,327,418 100,562,999 135,508,499 190,218,750 4 / 5 8 - HR HR Services Analyst 68 Min 66,348,000 90,000,000 122,100,000 84,087,000 94,824,000 162,825,000 109,800,000 124,716,000 190,687,504 129,972,576 168,590,660 228,640,000 131,090,303 215,362,642 299,634,980 96,677,261 130,245,328 185,041,996 97,641,440 131,320,268 187,042,947 104,259,576 138,698,661 200,777,495 4 / 5 8 - FIN Jr. Accountant 48 Min 66,348,000 85,686,000 122,100,000 81,837,000 86,671,500 162,825,000 108,300,000 120,000,000 190,687,504 129,972,576 168,590,660 228,640,000 131,090,303 215,362,642 299,634,980 101,664,384 129,955,774 183,601,663 101,864,149 130,530,256 185,461,161 103,509,576 135,262,161 200,777,495 Wonderland : May 2013 12 4 / 6

6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 8 - GEN Entry Level Professional 16 Min 69,660,000 101,502,438 118,610,574 66,348,000 101,502,438 118,610,574 99,760,002 108,220,002 162,825,000 130,345,152 159,804,856 231,187,504 144,581,972 197,635,100 282,021,256 276,150,000 276,150,000 355,492,599 103,532,657 133,349,611 177,509,948 116,545,292 145,591,240 195,729,400 135,471,191 164,705,506 226,345,394 8 / 48 7 - LOG Logistics Coordinator 297 Min 48,720,000 64,488,000 117,000,000 74,921,250 108,340,626 154,732,500 89,642,772 137,979,084 171,855,000 104,122,908 154,026,832 186,946,028 129,600,000 157,107,328 218,584,108 81,265,109 112,408,299 159,258,822 82,299,731 113,931,705 160,602,246 89,401,387 124,388,374 169,823,527 4 / 5 7 - GEN Senior Service Provider/Examiner 237 Min 50,220,000 55,778,354 83,700,000 46,089,564 55,778,354 83,700,000 78,000,000 100,800,000 140,400,000 95,630,547 136,278,711 155,000,000 155,000,000 207,000,000 244,300,000 245,580,000 245,580,000 365,351,333 129,791,292 144,746,087 177,962,187 125,800,502 144,013,123 183,142,131 123,110,679 148,425,178 191,909,370 17 / 41 7 - DPM Sr. Programme Assistant 207 Min 51,030,000 126,017,364 126,017,364 46,089,564 55,758,000 115,329,156 76,800,000 106,358,288 137,124,400 88,920,612 131,376,252 152,084,436 128,139,352 156,053,664 239,340,880 260,097,647 260,097,647 365,351,333 91,661,754 102,162,995 163,640,164 113,945,336 129,717,232 187,545,983 106,545,043 138,623,303 188,771,490 15 / 157 7 - IT Systems Programmer 107 Min 50,220,000 55,778,354 83,700,000 48,720,000 55,778,354 80,000,000 57,665,000 74,463,500 92,025,000 101,494,928 102,855,884 180,393,592 213,972,464 214,652,942 244,171,796 245,580,000 245,580,000 245,580,000 118,226,985 128,614,212 160,966,719 122,164,579 131,546,172 163,396,435 131,968,309 137,331,353 169,061,199 6 / 10 7 - HR Sr. HR Services Assistant 67 Min 48,720,000 63,876,000 115,329,156 80,370,000 100,951,144 123,750,000 91,555,272 129,255,952 181,292,056 149,907,636 165,276,832 234,646,028 240,000,000 240,000,000 365,351,333 119,638,425 138,531,318 200,044,100 119,638,425 138,531,318 200,044,100 119,638,425 138,531,318 200,044,100 6 / 6 7 - FIN Sr. Accounts Assistant 15 Min 52,650,000 94,418,298 94,418,298 48,720,000 66,132,000 94,418,298 76,200,000 104,559,042 138,384,000 86,412,260 143,979,000 151,042,216 136,083,312 162,624,232 205,988,084 174,261,990 174,261,990 365,351,333 100,294,456 122,735,924 182,021,017 102,086,534 125,843,925 183,837,922 101,545,463 133,142,600 184,163,568 10 / 29 7 - ADM Sr. Admin. Assistant 14 Min 51,030,000 87,213,828 87,213,828 48,720,000 65,152,927 87,213,828 65,152,927 87,213,828 136,844,004 83,655,000 125,482,500 167,310,000 182,675,667 203,914,200 240,000,000 240,000,000 240,000,000 365,351,333 124,751,247 135,205,104 192,452,758 125,269,187 136,776,260 193,966,125 122,927,581 140,350,676 195,579,526 9 / 15 6 - LOG Warehouse Manager 296 Min 43,800,000 49,794,000 80,304,000 59,128,572 88,501,932 106,572,864 65,964,672 103,469,296 131,079,544 72,638,436 115,089,884 165,078,380 87,480,000 143,757,482 219,823,714 53,578,816 72,162,230 107,089,645 55,914,358 77,504,590 113,487,046 65,802,336 100,122,518 140,571,700 4 / 9 6 - GEN Specialized Service Provider/Technician 236 Min 52,650,000 85,342,369 88,622,427 42,000,000 45,000,000 78,000,000 55,366,500 75,801,000 91,994,478 72,424,904 87,843,048 127,770,000 82,536,682 124,713,174 189,213,068 232,758,000 232,758,000 329,018,400 113,524,126 124,181,145 150,372,972 100,478,404 113,950,969 145,604,204 91,036,308 108,731,798 148,808,205 16 / 45 6 - DPM Programme Assistant 206 Min 43,740,000 72,692,785 76,771,818 39,000,000 45,000,000 76,771,818 55,366,500 76,276,938 98,699,624 69,845,624 94,483,240 135,934,844 82,536,090 121,728,796 187,937,420 232,758,000 277,424,400 329,018,400 66,238,408 104,717,300 150,896,969 71,942,817 114,673,647 165,458,148 82,892,692 116,592,032 154,773,553 Wonderland : May 2013 13 12 / 111

6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - ADM Admin. Assistant 126 Min 54,156,000 90,000,000 100,560,000 74,635,146 98,553,432 111,636,864 84,470,764 117,617,116 150,763,464 123,799,500 158,561,742 197,837,832 232,758,000 232,758,000 232,758,000 94,027,921 122,998,706 139,327,490 97,079,370 125,524,138 142,294,415 113,963,882 139,498,059 158,711,235 4 / 6 6 - IT Office Technology Coordinator 106 Min 54,156,000 84,893,520 100,560,000 55,770,000 95,271,996 105,947,059 64,238,094 105,534,013 111,540,000 67,691,250 105,947,059 146,829,931 105,947,059 133,457,700 219,823,714 68,468,607 101,874,148 121,369,751 69,159,775 102,445,761 123,712,034 69,560,481 105,020,858 136,940,141 5 / 9 6 - FIN Accounts Asst 13 Min 43,800,000 56,928,000 80,304,000 55,366,500 96,082,820 114,381,864 70,270,528 110,543,204 121,877,660 82,405,800 120,651,990 179,841,320 119,771,320 189,670,800 329,018,400 96,265,143 121,805,788 153,599,489 85,432,722 120,395,290 163,493,425 72,779,098 112,353,380 158,285,556 8 / 41 6 - HR HR Services Assistant 12 Min 38,880,000 101,048,112 101,048,112 38,880,000 67,464,000 80,304,000 54,156,000 83,655,000 100,560,000 62,547,372 88,003,530 111,540,000 80,714,400 105,534,013 158,182,353 158,182,353 158,182,353 329,018,400 68,338,881 96,738,327 125,730,230 69,195,767 97,598,542 128,364,239 71,810,194 100,183,864 143,351,690 9 / 16 6 - SEC Executive Assistant 11 Min 34,830,000 42,625,512 58,050,000 34,830,000 42,625,512 58,050,000 80,400,000 80,400,000 80,400,000 80,714,400 154,269,238 189,120,000 149,567,567 189,120,000 296,149,504 189,120,000 192,000,000 329,018,400 106,926,393 131,682,950 190,547,581 106,926,393 131,682,950 190,547,581 106,926,393 131,682,950 190,547,581 5 / 5 5 - LOG Warehouse Assistant 295 Min 42,900,000 64,350,000 74,239,370 55,295,624 69,294,684 80,019,684 67,691,250 74,239,370 85,800,000 70,965,308 74,415,884 152,811,856 74,239,370 74,592,396 219,823,714 60,518,853 71,119,426 150,885,085 60,455,179 71,038,511 147,309,288 61,610,207 71,060,589 126,621,028 3 / 6 5 - GEN Process Support Assistant 235 Min 34,830,000 44,384,748 58,050,000 21,000,000 42,000,000 58,050,000 43,746,796 49,500,000 72,880,000 48,492,824 64,350,000 90,180,484 71,498,024 97,117,440 113,526,528 126,300,000 143,550,000 219,823,714 53,845,029 66,102,431 89,656,995 56,767,974 69,341,060 92,914,287 61,925,421 75,870,983 101,596,295 15 / 40 5 - DPM Sr. Programme Clerk 205 Min 34,830,000 44,384,748 58,050,000 21,000,000 42,000,000 58,050,000 40,882,500 51,264,522 79,128,000 52,467,682 72,008,392 99,136,872 69,594,636 94,809,990 121,763,646 138,417,647 143,550,000 219,823,714 60,585,891 69,187,498 110,643,487 67,447,366 78,342,050 118,278,705 62,358,444 79,078,111 107,976,847 12 / 134 5 - FIN Sr. Accounting Clerk 10 Min 34,830,000 39,402,376 58,050,000 27,000,000 33,000,000 58,050,000 44,886,153 44,886,153 82,760,004 48,492,824 77,214,252 84,504,000 78,009,600 83,444,451 114,600,000 114,600,000 125,500,900 219,823,714 65,260,991 76,664,511 109,355,793 61,682,248 74,483,018 114,057,064 60,495,364 73,317,569 114,521,790 9 / 53 5 - ADM Sr. Admin. Clerk 9 Min 30,780,000 45,769,639 51,300,000 21,000,000 30,000,000 51,300,000 36,840,000 46,884,820 70,500,000 48,492,824 64,350,000 85,800,000 68,578,470 91,438,188 98,531,836 100,602,520 114,757,200 329,018,400 67,475,520 77,890,151 109,344,458 63,105,354 74,853,286 109,720,820 55,057,218 68,932,589 104,140,186 11 / 22 4 - LOG Shipping & Receiving Clerk 294 Min 37,500,333 42,774,803 42,774,803 40,137,568 46,227,402 58,887,734 42,774,803 49,680,000 75,000,667 52,661,088 61,820,284 80,187,212 62,547,372 73,960,565 85,373,757 45,080,710 54,023,842 69,537,474 45,384,353 54,197,840 69,318,638 47,607,503 55,471,789 67,716,409 Wonderland : May 2013 14 3 / 4

6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - GEN Support Assistant 234 Min 30,780,000 31,368,480 51,300,000 18,000,000 22,500,000 27,000,000 33,000,000 44,082,000 56,409,451 39,489,190 56,409,451 71,016,000 56,409,451 64,875,100 87,500,000 87,500,000 87,500,000 104,328,000 43,692,342 49,829,511 71,844,979 47,262,496 54,727,268 72,215,857 44,709,905 54,683,349 71,787,024 13 / 86 4 - FIN Bookkeeper 7 Min 29,436,000 41,334,000 45,036,000 35,250,166 43,364,772 68,508,000 38,244,000 49,500,000 75,000,667 51,018,282 69,417,834 87,817,384 75,304,800 75,304,800 104,328,000 39,888,938 46,807,584 72,817,497 40,642,980 48,395,547 73,103,294 45,074,528 55,957,716 76,716,490 7 / 21 4 - ADM Admin. Clerk 6 Min 18,000,000 22,500,000 27,000,000 32,550,000 42,685,724 64,668,000 37,500,333 49,500,000 70,044,099 64,282,620 64,310,266 81,250,332 87,500,000 87,500,000 116,212,311 58,854,244 62,727,213 77,340,878 56,646,593 60,768,343 76,025,807 48,095,082 53,355,998 72,156,154 7 / 25 4 - SEC Secretary 5 Min 30,780,000 31,368,480 51,300,000 30,780,000 31,368,480 51,300,000 36,786,426 36,933,546 65,078,724 39,138,880 51,831,834 72,258,976 39,800,784 65,244,807 78,699,992 40,735,560 66,353,928 90,261,009 37,716,378 48,034,930 72,185,056 37,682,293 48,328,875 72,100,453 37,448,330 50,346,520 71,519,740 4 / 5 3 - GEN Basic Information/Service Assistant 233 Min 30,780,000 33,781,440 51,300,000 26,400,000 31,800,000 31,800,000 29,568,000 33,781,440 48,000,000 31,523,457 44,100,000 52,214,173 48,000,000 51,788,535 54,912,000 60,000,000 66,000,000 72,053,613 43,694,473 47,860,732 54,447,870 42,926,053 47,342,735 54,370,367 39,042,848 44,394,111 53,242,198 9 / 13 3 - SEC Data Entry Clerk/ 4 Min 30,780,000 33,781,440 51,300,000 26,400,000 31,800,000 31,800,000 29,376,000 36,476,265 47,025,000 31,151,728 41,850,000 52,050,000 45,075,000 48,947,134 56,597,386 61,653,543 61,653,543 72,053,613 34,584,801 41,185,126 54,835,368 37,222,691 43,192,906 54,470,467 37,603,125 43,512,257 52,077,395 8 / 32 3 - ADM Sr. Driver 3 Min 28,800,000 31,050,000 31,800,000 30,161,728 41,419,268 51,900,000 31,523,457 51,788,535 72,000,000 45,761,728 58,894,268 72,026,808 60,000,000 66,000,000 72,053,613 39,653,910 46,156,423 51,908,936 39,929,818 46,781,317 52,920,527 40,107,819 49,612,845 58,617,871 3 / 6 2 - GEN Mechanical/Operations Assistant 232 Min 27,540,000 29,724,668 45,900,000 18,150,996 19,584,000 28,148,004 23,141,429 27,571,428 41,654,571 27,540,000 29,724,668 42,240,000 28,400,880 31,680,000 47,156,496 38,788,570 46,658,591 74,846,322 27,954,544 30,813,701 39,276,772 27,612,695 30,997,467 41,846,045 26,611,938 31,182,013 46,406,204 9 / 32 2 - ADM Driver 2 Min 27,540,000 29,724,668 45,900,000 18,150,996 19,584,000 28,148,004 23,141,429 27,571,428 41,654,571 27,540,000 29,724,668 42,240,000 28,400,880 31,680,000 47,156,496 38,788,570 46,658,591 74,846,322 27,954,544 30,813,701 39,276,772 27,612,695 30,997,467 41,846,045 26,611,938 31,182,013 46,406,204 9 / 32 1 - ADM Guard 1101 Min 17,600,004 18,648,000 30,769,231 18,648,000 26,400,000 35,199,996 25,136,280 41,295,316 43,415,233 27,571,428 43,415,233 47,156,496 43,415,233 44,597,280 57,454,352 39,204,754 40,819,557 42,810,354 35,371,358 38,567,751 42,366,234 26,474,189 34,871,166 42,799,062 5 / 26 1 - ADM Cleaner 1001 Min 27,540,000 33,887,328 45,900,000 13,965,600 13,965,600 13,965,600 18,690,882 23,061,282 29,458,618 25,136,280 30,818,268 30,818,268 27,555,714 36,341,550 46,528,248 30,818,268 41,295,316 57,454,352 26,717,922 31,083,108 37,517,841 26,086,647 30,757,445 37,302,058 23,201,906 29,269,264 36,315,993 Wonderland : May 2013 15 7 / 17

6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 1 - GEN Manual Function 231 Min 27,540,000 31,805,998 45,900,000 13,965,600 13,965,600 13,965,600 17,600,004 22,593,282 30,769,231 25,136,280 31,805,998 37,116,750 27,571,428 41,295,316 47,156,496 56,400,000 56,400,000 57,454,352 26,305,144 31,689,573 37,426,815 26,351,031 31,755,381 37,504,326 26,742,994 32,317,497 38,166,409 9 / 14 1 - ADM Messenger 1 Min 27,540,000 29,724,668 45,900,000 16,417,500 19,584,000 19,584,000 22,956,585 27,189,501 39,321,000 26,338,140 35,509,992 51,150,000 34,755,000 45,071,487 56,663,588 56,400,000 56,400,000 57,454,352 31,373,445 36,750,996 44,834,588 31,373,445 36,750,996 44,834,588 31,373,445 36,750,996 44,834,588 4 / 4 Wonderland : May 2013 16

6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 335,390,625 387,102,990 558,984,375 152,492,704 200,896,566 253,591,234 307,125,000 365,137,663 423,150,325 335,390,625 387,102,990 558,984,375 500,256,900 749,965,067 952,891,520 952,891,520 952,891,520 1,000,513,800 436,505,521 538,728,076 658,970,768 438,016,375 537,861,412 656,536,920 449,631,350 531,198,761 637,826,251 5 / 7 11 - ADM Building Manager 131 Min 152,492,704 210,432,976 253,591,234 213,854,608 280,517,784 493,568,960 275,216,500 350,602,590 733,546,671 282,659,744 619,054,096 810,526,144 290,102,968 887,505,600 887,505,600 239,270,724 482,847,055 624,881,168 239,270,724 482,847,055 624,881,168 239,270,724 482,847,055 624,881,168 3 / 3 11 - HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143,100 276,322,020 312,902,928 257,679,808 313,462,304 368,026,624 275,216,500 350,602,590 423,150,325 291,170,752 357,870,128 578,348,512 307,125,000 365,137,663 733,546,671 274,161,533 330,687,424 489,866,641 274,161,533 330,687,424 489,866,641 274,161,533 330,687,424 489,866,641 3 / 3 11 - FIN Accounting /Finance Specialist 51 Min 152,492,704 191,814,272 253,591,234 209,798,896 229,459,680 338,370,784 267,105,085 267,105,085 423,150,325 287,115,040 316,121,376 578,348,512 307,125,000 365,137,663 733,546,671 242,240,930 274,685,673 470,096,077 242,240,930 274,685,673 470,096,077 242,240,930 274,685,673 470,096,077 3 / 3 11 - GEN Manager / 19 Min Authoritative Specialist 335,390,625 387,102,990 558,984,375 152,492,704 200,896,566 253,591,234 263,406,376 300,720,872 395,588,480 298,613,984 376,120,320 646,265,536 376,607,192 784,665,408 903,852,080 952,891,520 952,891,520 1,000,513,800 362,784,940 480,308,705 627,978,345 365,126,050 484,864,681 629,556,098 381,195,451 516,136,943 640,385,807 8 / 10 10 - DPM Programme Officer 210 Min 165,625,000 165,625,000 408,431,250 152,492,704 165,625,000 226,867,078 184,363,547 208,348,831 408,431,250 219,492,000 395,962,474 476,248,500 281,169,350 426,552,984 599,418,247 578,267,300 816,746,450 1,055,225,600 293,935,862 368,777,903 527,670,498 288,759,302 367,152,594 524,766,569 266,327,127 362,510,373 506,446,249 13 / 33 10 - ADM Admin. Services Specialist 130 Min 245,058,750 263,431,348 408,431,250 245,058,750 263,431,348 366,400,000 305,729,376 314,915,672 387,415,632 366,400,000 366,400,000 408,431,250 472,333,664 474,936,896 731,828,432 578,267,300 583,473,800 1,055,225,600 396,575,350 404,435,049 610,018,950 396,575,350 404,435,049 610,018,950 396,575,350 404,435,049 610,018,950 3 / 3 10 - HR Human Resources Specialist 70 Min 190,983,155 301,651,224 366,400,000 240,733,912 334,025,616 439,218,064 290,484,674 366,400,000 512,036,127 328,442,336 439,218,064 552,891,312 366,400,000 512,036,127 593,746,481 282,622,610 393,362,450 490,727,536 282,622,610 393,362,450 490,727,536 282,622,610 393,362,450 490,727,536 3 / 3 10 - FIN Finance Specialist/Sr. Accountant 50 Min 245,058,750 263,431,348 408,431,250 184,363,547 219,403,501 226,867,078 229,884,952 252,424,384 346,657,384 315,823,120 325,009,416 397,509,376 434,507,448 435,809,064 570,129,848 578,267,300 583,473,800 1,055,225,600 367,578,387 374,905,769 452,932,679 364,114,551 372,777,126 465,022,082 348,569,274 363,224,037 519,277,857 4 / 8 10 - GEN Sr. Working Level Professional 18 Min 245,058,750 263,431,348 408,431,250 152,492,704 174,926,570 226,867,078 190,983,155 262,955,082 408,431,250 237,848,000 332,958,301 469,294,555 281,169,350 430,831,865 593,746,481 578,267,300 700,110,125 1,055,225,600 282,029,753 355,484,763 480,807,637 280,074,834 357,564,003 482,214,511 265,802,425 358,085,829 486,884,852 13 / 26 9 - LOG Logistics Programme Support Manager 299 Min 102,197,200 151,882,917 229,493,400 150,290,560 210,164,992 248,970,240 198,383,920 268,447,059 268,447,059 233,415,496 297,181,760 360,948,016 268,447,059 325,916,440 453,448,961 189,676,060 248,748,805 317,129,807 189,676,060 248,748,805 317,129,807 189,676,060 248,748,805 317,129,807 Wonderland : May 2013 17 3 / 3

6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - DPM Project Officer 209 Min 153,022,851 153,022,851 268,312,500 102,197,200 137,304,152 229,493,400 177,098,904 246,091,776 335,022,312 213,992,120 310,123,552 400,016,832 347,963,976 434,447,944 506,746,632 628,855,000 700,855,000 772,855,000 240,023,745 276,270,073 363,390,977 263,434,635 308,409,861 398,007,686 273,427,122 343,184,558 430,534,783 14 / 102 9 - HR HR Services Analyst 69 Min 116,268,750 266,466,751 266,466,751 102,197,200 224,468,550 229,493,400 132,246,564 261,616,688 283,505,064 180,716,248 289,233,376 348,562,496 194,101,064 322,437,336 397,301,248 408,900,000 408,900,000 453,448,961 212,284,946 303,890,036 336,728,439 210,551,962 303,377,546 337,430,696 197,863,728 299,625,290 342,572,352 6 / 8 9 - FIN Accountant 49 Min 102,197,200 155,795,600 229,493,400 180,716,248 252,003,376 319,144,224 198,383,920 303,668,453 362,505,000 330,112,976 346,685,280 435,000,080 586,280,000 658,280,000 730,280,000 283,630,332 310,603,848 346,953,123 278,278,060 313,846,179 361,382,363 272,645,653 330,731,620 404,366,716 7 / 17 9 - GEN Working level Professional 17 Min 173,508,750 193,980,000 289,181,250 102,197,200 193,980,000 229,493,400 177,098,904 245,077,516 327,166,200 213,992,120 283,627,504 397,008,496 341,565,600 388,154,112 492,202,744 607,567,500 679,567,500 751,567,500 265,655,970 317,580,086 473,842,296 268,879,565 324,989,596 461,501,843 265,683,821 328,151,873 425,852,396 14 / 33 8 - DPM Assistant Project Officer 208 Min 82,282,500 92,669,175 137,137,500 82,282,500 92,669,175 137,137,500 103,912,588 114,799,760 186,596,592 142,014,495 180,778,540 278,850,000 163,110,936 220,506,304 354,860,784 460,375,000 532,375,000 604,375,000 151,435,517 182,632,855 273,870,226 153,621,091 185,474,094 273,481,184 174,102,721 210,919,263 300,468,175 7 / 25 8 - ADM Admin. Services Officer 128 Min 103,896,000 103,896,000 191,100,000 131,274,000 150,286,500 219,114,192 141,207,248 199,529,768 276,528,416 215,998,376 302,469,656 388,940,936 437,950,000 509,950,000 581,950,000 206,065,124 253,226,382 331,526,703 206,065,124 253,226,382 331,526,703 206,065,124 253,226,382 331,526,703 4 / 4 8 - IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741,996 144,740,930 81,800,292 123,491,466 179,510,232 111,443,196 151,912,312 209,776,128 142,837,500 179,887,500 241,051,688 150,150,000 222,300,000 278,850,000 107,052,955 148,788,251 197,576,822 107,833,935 149,128,841 199,256,496 113,194,596 151,466,656 210,785,795 4 / 5 8 - HR HR Services Analyst 68 Min 82,486,388 103,896,000 144,740,930 98,543,598 113,033,388 179,510,232 122,148,000 140,914,592 209,776,128 140,803,624 182,639,884 252,490,336 142,014,495 233,309,529 324,604,562 110,256,654 147,022,780 206,727,734 111,139,482 148,006,489 208,698,320 117,199,221 154,758,679 222,224,435 4 / 5 8 - FIN Jr. Accountant 48 Min 82,486,388 100,646,000 144,740,930 96,106,098 103,221,380 179,510,232 120,523,000 134,914,920 209,776,128 140,803,624 182,639,884 252,490,336 142,014,495 233,309,529 324,604,562 114,738,879 145,602,536 204,123,112 114,917,278 146,181,070 206,082,806 116,386,721 150,946,343 222,224,435 4 / 6 8 - GEN Entry Level Professional 16 Min 76,916,250 112,075,609 130,965,842 76,916,250 112,075,609 130,965,842 114,625,686 124,996,976 179,510,232 141,207,248 173,121,928 253,651,120 156,630,468 214,104,688 339,732,680 449,162,500 521,162,500 593,162,500 119,771,780 155,484,361 206,543,595 139,635,167 177,078,929 237,207,402 167,817,537 208,725,613 284,624,133 8 / 48 7 - LOG Logistics Coordinator 297 Min 62,802,376 80,409,450 139,046,100 83,670,280 120,005,872 170,700,896 97,113,004 149,477,340 186,176,248 112,799,820 166,862,400 202,524,864 140,400,000 170,199,605 236,799,450 92,046,152 125,994,638 177,448,830 92,975,824 127,443,809 178,669,668 99,357,096 137,390,934 187,049,513 Wonderland : May 2013 18 4 / 5

6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - GEN Senior Service Provider/Examiner 237 Min 55,451,250 61,588,599 92,418,750 49,930,361 61,588,599 92,418,750 84,500,000 109,200,000 154,643,671 107,873,403 150,488,660 174,926,570 167,916,667 224,250,000 272,681,600 416,045,000 488,045,000 560,045,000 145,926,540 163,918,302 201,835,984 142,988,108 165,016,448 209,874,747 144,599,886 176,304,394 227,878,687 17 / 41 7 - DPM Sr. Programme Assistant 207 Min 56,345,625 139,144,173 139,144,173 49,930,361 70,661,241 124,939,919 83,200,000 115,221,480 150,477,600 103,599,759 148,855,200 167,916,667 140,244,328 169,058,136 258,058,048 279,316,647 279,316,647 395,797,277 105,064,128 116,597,097 184,463,486 126,468,337 143,671,233 206,990,406 117,293,631 152,173,561 206,754,592 15 / 157 7 - IT Systems Programmer 107 Min 55,451,250 61,588,599 92,418,750 55,451,250 61,588,599 86,666,667 68,768,448 87,371,918 104,075,588 111,293,156 114,195,720 200,723,048 230,779,912 231,525,940 266,865,344 416,045,000 488,045,000 560,045,000 147,009,206 165,795,475 208,846,861 152,415,006 170,829,662 214,044,146 169,880,823 187,848,618 234,821,718 6 / 10 7 - HR Sr. HR Services Assistant 67 Min 62,802,376 79,726,071 124,939,919 87,067,500 109,363,740 143,284,572 99,184,880 140,027,280 196,399,728 162,399,940 179,049,900 263,711,064 272,681,600 272,681,600 395,797,277 133,392,289 153,943,706 220,877,391 133,392,289 153,943,706 220,877,391 133,392,289 153,943,706 220,877,391 6 / 6 7 - FIN Sr. Accounts Assistant 15 Min 58,134,375 104,253,537 104,253,537 58,134,375 82,245,196 104,253,537 82,550,000 115,553,776 154,712,996 100,445,832 159,449,072 168,713,288 150,418,034 178,591,092 223,153,760 188,783,823 188,783,823 395,797,277 113,214,572 137,729,511 202,628,091 114,802,304 140,723,606 204,135,067 113,078,567 147,473,163 203,068,498 10 / 29 7 - ADM Sr. Admin. Assistant 14 Min 56,345,625 96,298,602 96,298,602 56,345,625 76,978,338 96,298,602 76,978,338 96,298,602 152,100,000 90,626,250 135,939,375 181,252,500 197,898,639 220,907,050 272,681,600 272,681,600 272,681,600 395,797,277 138,474,959 149,887,429 212,250,225 139,022,486 151,584,752 213,900,138 136,656,026 155,676,810 215,890,466 9 / 15 6 - LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 98,091,630 117,922,470 71,461,728 112,091,736 142,002,840 78,691,638 124,680,704 178,834,908 94,770,000 155,737,272 238,142,357 63,816,077 84,081,176 122,596,530 65,656,922 89,163,515 128,740,947 73,450,499 110,680,596 154,754,539 4 / 9 6 - GEN Specialized Service Provider/Technician 236 Min 58,134,375 94,232,199 97,853,930 45,500,000 48,750,000 84,500,000 59,980,375 83,217,872 104,919,264 78,460,316 96,276,208 138,417,500 89,971,192 135,105,938 212,318,124 354,880,000 426,880,000 498,880,000 126,475,454 139,658,821 169,681,157 114,045,779 130,920,366 167,506,970 109,047,917 132,783,076 180,829,512 16 / 45 6 - DPM Programme Assistant 206 Min 48,296,250 80,264,950 84,768,882 42,250,000 48,750,000 84,500,000 59,980,375 83,011,962 108,523,594 75,666,092 102,356,840 146,861,272 89,970,542 131,672,126 206,138,952 252,154,500 300,543,100 356,436,600 72,278,553 113,993,207 164,190,344 78,690,040 125,033,054 180,239,212 90,527,922 127,086,972 168,552,952 12 / 111 6 - ADM Admin. Assistant 126 Min 58,669,000 97,500,000 108,940,000 80,854,744 106,766,220 120,939,940 91,509,996 127,418,544 163,327,096 134,116,124 171,775,220 214,324,328 252,154,500 252,154,500 252,154,500 101,863,581 133,248,598 150,938,114 105,169,317 135,984,483 154,152,283 123,460,872 151,122,897 171,937,171 4 / 6 6 - IT Office Technology Coordinator 106 Min 58,669,000 91,967,980 108,940,000 60,417,500 103,211,329 114,247,059 69,591,269 114,247,059 120,835,000 73,332,188 114,328,514 159,065,759 114,247,059 144,579,175 238,142,357 74,056,786 110,246,123 131,366,359 74,801,857 110,861,675 133,900,138 75,251,403 113,666,811 148,246,035 Wonderland : May 2013 19 5 / 9

6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 59,980,375 104,089,726 123,913,690 76,126,408 119,452,748 131,683,268 89,272,950 130,633,614 194,828,100 129,050,539 205,476,700 356,436,600 104,738,324 132,450,005 166,969,125 93,473,488 131,409,020 178,204,462 79,838,624 122,765,408 172,622,569 8 / 41 6 - HR HR Services Assistant 12 Min 42,930,000 111,573,957 111,573,957 42,930,000 80,123,945 92,488,237 58,669,000 90,626,250 108,940,000 67,759,653 97,562,970 120,835,000 87,440,600 114,328,514 170,182,353 170,182,353 170,182,353 356,436,600 75,749,895 106,825,610 138,386,234 76,608,022 107,683,002 141,168,749 78,962,432 109,932,038 156,873,688 9 / 16 6 - SEC Executive Assistant 11 Min 38,458,125 47,065,670 64,096,875 38,458,125 47,065,670 64,096,875 87,100,000 87,100,000 87,100,000 87,440,600 170,212,275 325,580,712 165,057,676 208,000,000 356,436,600 354,880,000 426,880,000 498,880,000 146,587,280 187,851,589 266,418,837 146,587,280 187,851,589 266,418,837 146,587,280 187,851,589 266,418,837 5 / 5 5 - LOG Warehouse Assistant 295 Min 46,475,000 69,712,500 80,239,370 59,903,592 74,975,932 86,594,684 73,332,188 80,239,370 92,950,000 76,785,776 80,523,900 165,546,176 80,239,370 80,808,429 238,142,357 65,530,989 77,014,943 163,427,740 65,458,676 76,923,953 159,550,628 66,682,186 76,920,100 137,110,576 3 / 6 5 - GEN Process Support Assistant 235 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 47,885,500 58,024,200 83,622,376 60,798,400 69,712,500 97,695,524 77,456,192 105,210,564 127,747,796 286,825,000 377,512,500 468,200,000 67,194,322 84,108,077 113,336,772 72,486,397 90,611,160 120,743,701 79,050,684 98,971,738 131,756,522 15 / 40 5 - DPM Sr. Programme Clerk 205 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 44,470,781 55,536,566 85,722,000 56,839,988 78,009,088 107,398,276 75,394,188 102,710,820 133,621,312 286,825,000 377,512,500 468,200,000 67,915,350 78,321,309 124,379,101 78,775,594 93,289,913 139,370,063 80,169,613 104,302,701 141,713,842 12 / 134 5 - FIN Sr. Accounting Clerk 10 Min 38,458,125 43,506,790 64,096,875 29,250,000 35,750,000 64,096,875 49,296,000 55,022,666 90,147,779 55,022,666 83,648,773 96,052,671 84,510,400 90,147,779 136,831,600 136,831,600 136,831,600 238,142,357 71,261,002 83,622,005 119,066,881 67,735,922 81,612,905 124,523,463 67,709,183 81,610,489 126,291,562 9 / 53 5 - ADM Sr. Admin. Clerk 9 Min 33,986,250 50,537,310 56,643,750 22,750,000 32,500,000 56,643,750 40,230,624 55,667,854 80,099,376 60,798,400 69,712,500 93,616,495 74,293,342 101,070,224 112,852,564 117,181,177 124,320,300 356,436,600 74,226,677 85,523,388 119,624,323 69,777,799 82,521,604 120,325,013 62,195,786 77,255,828 115,448,261 11 / 22 4 - LOG Shipping & Receiving Clerk 294 Min 40,625,361 46,274,803 46,274,803 43,450,082 50,047,402 63,762,762 46,274,803 53,820,000 81,250,723 57,017,230 66,971,972 86,869,480 67,759,653 80,123,945 92,488,237 48,821,294 58,509,687 75,316,121 49,149,594 58,697,539 75,078,403 51,553,272 60,072,916 73,337,921 3 / 4 4 - GEN Support Assistant 234 Min 33,986,250 34,636,030 56,643,750 19,500,000 24,375,000 29,250,000 40,625,361 53,625,000 67,705,894 42,779,956 60,992,785 81,250,723 60,992,785 70,281,358 94,791,667 94,791,667 94,791,667 113,022,000 48,061,322 54,741,012 78,642,142 52,628,956 60,772,274 79,826,647 49,994,008 60,833,673 79,495,683 13 / 86 4 - FIN Bookkeeper 7 Min 35,750,000 44,778,500 57,488,699 40,347,290 50,124,504 74,217,000 41,431,000 55,987,944 81,250,723 55,269,806 75,202,652 95,135,500 81,580,200 81,580,200 113,022,000 43,992,084 51,532,497 79,714,164 44,993,275 53,447,797 80,219,795 49,999,341 61,857,279 84,352,345 Wonderland : May 2013 20 7 / 21

6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 38,187,680 50,517,192 73,605,384 43,043,930 53,625,000 77,923,089 70,346,716 70,377,348 88,021,192 94,791,667 94,791,667 128,489,197 64,463,228 68,681,377 84,613,938 62,277,816 66,771,775 83,434,441 53,486,341 59,225,821 79,845,063 7 / 25 4 - SEC Secretary 5 Min 33,986,250 34,636,030 56,643,750 33,986,250 34,636,030 56,643,750 40,581,529 40,997,376 76,464,866 42,948,890 56,699,592 84,358,968 45,913,023 73,223,984 88,680,214 54,298,621 82,051,853 97,782,760 43,460,096 54,640,978 81,243,271 43,470,976 55,007,304 81,185,138 43,545,663 57,521,767 80,786,111 4 / 5 3 - GEN Basic Information/Service Assistant 233 Min 33,986,250 37,300,340 56,643,750 28,600,000 34,951,423 42,708,940 33,986,250 42,708,940 52,000,000 39,359,040 47,775,000 56,643,750 52,000,000 56,104,246 59,488,000 215,000,000 293,500,000 372,000,000 71,058,415 86,661,280 104,902,343 70,178,051 86,002,662 104,672,605 59,929,653 73,744,902 91,370,883 9 / 13 3 - SEC Data Entry Clerk/ 4 Min 33,986,250 37,300,340 56,643,750 28,600,000 37,300,340 42,708,940 33,497,686 42,153,976 50,943,750 36,754,726 45,337,500 56,921,876 48,831,250 53,026,062 61,279,386 66,653,543 66,653,543 78,058,081 37,724,652 44,880,080 59,679,248 40,798,103 47,275,038 59,513,072 41,819,531 48,241,394 57,565,914 8 / 32 3 - ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058,081 127,179,520 174,802,124 225,029,040 215,000,000 293,500,000 372,000,000 97,037,922 128,119,774 158,364,150 98,224,393 130,206,921 161,394,082 96,169,817 130,491,904 164,255,674 3 / 6 2 - GEN Mechanical/Operations Assistant 232 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 43,117,825 50,546,807 83,071,908 30,879,730 33,978,572 43,213,150 30,842,570 34,511,626 46,361,007 30,853,706 35,809,678 52,439,052 9 / 32 2 - ADM Driver 2 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 43,117,825 50,546,807 83,071,908 30,879,730 33,978,572 43,213,150 30,842,570 34,511,626 46,361,007 30,853,706 35,809,678 52,439,052 9 / 32 1 - ADM Guard 1101 Min 19,066,671 20,202,000 33,333,334 20,202,000 28,600,000 38,133,329 27,230,970 44,736,592 46,966,118 40,037,478 46,966,118 61,254,635 46,966,118 58,482,151 62,242,215 42,808,754 44,558,124 46,714,820 39,050,800 42,513,560 46,628,583 30,700,647 39,797,372 48,385,926 5 / 26 1 - ADM Cleaner 1001 Min 30,408,750 37,417,258 50,681,250 20,833,333 27,612,000 27,811,000 26,645,275 28,280,556 33,350,801 27,811,000 33,368,268 36,889,671 31,888,509 41,076,924 55,967,942 40,037,478 52,197,184 62,242,215 30,860,851 35,636,473 42,695,762 30,597,267 35,698,982 42,867,868 29,392,768 35,984,630 43,654,339 7 / 17 1 - GEN Manual Function 231 Min 30,408,750 35,119,123 50,681,250 19,066,671 24,476,056 27,559,194 24,181,625 27,811,000 33,333,334 27,811,000 35,119,123 40,167,193 40,037,478 44,736,592 61,100,000 61,100,000 61,100,000 62,242,215 31,845,290 37,691,119 43,948,411 31,890,864 37,757,977 44,026,971 32,280,150 38,329,070 44,698,017 9 / 14 1 - ADM Messenger 1 Min 30,408,750 32,820,988 50,681,250 24,181,625 27,612,000 27,612,000 26,468,634 31,518,741 44,913,936 28,819,860 38,778,790 55,890,624 38,081,563 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 Wonderland : May 2013 21 4 / 4

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 335,390,625 387,102,990 558,984,375 152,492,704 200,896,566 253,591,234 307,125,000 365,137,663 423,150,325 335,390,625 387,102,990 558,984,375 500,256,900 749,965,067 952,891,520 952,891,520 952,891,520 1,000,513,800 436,505,521 538,728,076 658,970,768 438,016,375 537,861,412 656,536,920 449,631,350 531,198,761 637,826,251 5 / 7 11 - ADM Building Manager 131 Min 152,492,704 210,432,976 253,591,234 213,854,608 280,517,784 493,568,960 275,216,500 350,602,590 733,546,671 294,710,176 655,919,728 847,391,776 314,203,830 961,236,834 961,236,834 247,304,345 507,424,133 649,458,246 247,304,345 507,424,133 649,458,246 247,304,345 507,424,133 649,458,246 3 / 3 11 - HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143,100 276,322,020 312,902,928 257,679,808 313,462,304 368,026,624 275,216,500 350,602,590 423,150,325 291,170,752 357,870,128 578,348,512 307,125,000 365,137,663 733,546,671 274,161,533 330,687,424 489,866,641 274,161,533 330,687,424 489,866,641 274,161,533 330,687,424 489,866,641 3 / 3 11 - FIN Accounting /Finance Specialist 51 Min 152,492,704 191,814,272 253,591,234 209,798,896 229,459,680 338,370,784 267,105,085 267,105,085 423,150,325 287,115,040 316,121,376 578,348,512 307,125,000 365,137,663 733,546,671 242,240,930 274,685,673 470,096,077 242,240,930 274,685,673 470,096,077 242,240,930 274,685,673 470,096,077 3 / 3 11 - GEN Manager / 19 Min Authoritative Specialist 335,390,625 387,102,990 558,984,375 152,492,704 200,896,566 253,591,234 263,406,376 300,720,872 395,588,480 310,664,416 376,120,320 646,265,536 376,607,192 801,011,888 954,977,856 952,891,520 961,236,834 1,000,513,800 365,195,026 487,681,828 635,351,468 367,612,754 492,472,199 637,163,615 384,208,059 525,353,348 649,602,211 8 / 10 10 - DPM Programme Officer 210 Min 165,625,000 165,625,000 408,431,250 152,492,704 165,625,000 226,867,078 184,363,547 208,348,831 408,431,250 219,492,000 401,370,736 476,248,500 281,169,350 430,831,865 599,418,247 578,267,300 816,746,450 1,055,225,600 295,107,020 370,615,025 530,497,070 289,944,976 369,062,402 527,614,661 267,680,604 365,039,189 509,602,985 13 / 33 10 - ADM Admin. Services Specialist 130 Min 245,058,750 263,431,348 408,431,250 245,058,750 263,431,348 366,400,000 305,729,376 314,915,672 387,415,632 366,400,000 366,400,000 408,431,250 472,333,664 474,936,896 731,828,432 578,267,300 583,473,800 1,055,225,600 396,575,350 404,435,049 610,018,950 396,575,350 404,435,049 610,018,950 396,575,350 404,435,049 610,018,950 3 / 3 10 - HR Human Resources Specialist 70 Min 201,560,684 308,928,624 366,400,000 249,531,512 337,664,320 453,397,536 297,502,348 366,400,000 540,395,051 331,951,168 453,397,536 573,737,568 366,400,000 540,395,051 607,080,060 288,487,677 405,241,225 504,625,037 288,487,677 405,241,225 504,625,037 288,487,677 405,241,225 504,625,037 3 / 3 10 - FIN Finance Specialist/Sr. Accountant 50 Min 245,058,750 263,431,348 408,431,250 184,363,547 219,403,501 226,867,078 229,884,952 252,424,384 346,657,384 315,823,120 325,009,416 397,509,376 434,507,448 435,809,064 570,129,848 578,267,300 583,473,800 1,055,225,600 367,578,387 374,905,769 452,932,679 364,114,551 372,777,126 465,022,082 348,569,274 363,224,037 519,277,857 4 / 8 10 - GEN Sr. Working Level Professional 18 Min 245,058,750 263,431,348 408,431,250 152,492,704 174,926,570 226,867,078 201,560,684 262,955,082 408,431,250 237,848,000 332,958,301 494,000,000 281,169,350 430,831,865 599,418,247 578,267,300 700,110,125 1,055,225,600 283,113,319 357,754,035 483,319,828 281,243,102 359,984,629 484,913,123 267,155,902 360,625,011 489,909,874 13 / 26 Wonderland : May 2013 22

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - LOG Logistics Programme Support Manager 299 Min 102,197,200 151,882,917 229,493,400 150,290,560 210,164,992 248,970,240 198,383,920 268,447,059 268,447,059 233,415,496 297,181,760 360,948,016 268,447,059 325,916,440 453,448,961 189,676,060 248,748,805 317,129,807 189,676,060 248,748,805 317,129,807 189,676,060 248,748,805 317,129,807 3 / 3 9 - DPM Project Officer 209 Min 153,022,851 153,022,851 268,312,500 102,197,200 137,304,152 229,493,400 180,448,124 255,582,424 335,022,312 213,992,120 310,123,552 410,681,600 347,963,976 434,447,944 506,746,632 628,855,000 700,855,000 772,855,000 240,925,902 277,317,658 365,403,923 264,646,825 309,848,825 400,706,097 274,544,411 344,566,733 433,010,721 14 / 102 9 - HR HR Services Analyst 69 Min 116,268,750 266,466,751 266,466,751 102,197,200 224,468,550 229,493,400 132,246,564 261,616,688 283,505,064 180,716,248 289,233,376 348,562,496 194,101,064 322,437,336 397,301,248 408,900,000 408,900,000 453,448,961 212,284,946 303,890,036 336,728,439 210,551,962 303,377,546 337,430,696 197,863,728 299,625,290 342,572,352 6 / 8 9 - FIN Accountant 49 Min 102,197,200 155,795,600 229,493,400 180,716,248 252,003,376 319,144,224 198,383,920 303,668,453 362,505,000 330,112,976 346,685,280 435,000,080 586,280,000 658,280,000 730,280,000 283,630,332 310,603,848 346,953,123 278,278,060 313,846,179 361,382,363 272,645,653 330,731,620 404,366,716 7 / 17 9 - GEN Working level Professional 17 Min 173,508,750 193,980,000 289,181,250 102,197,200 193,980,000 229,493,400 180,448,124 252,539,644 327,166,200 213,992,120 283,627,504 407,673,264 341,565,600 388,154,112 492,202,744 607,567,500 679,567,500 751,567,500 267,853,446 320,002,314 478,771,427 270,719,498 327,079,902 465,616,487 266,801,110 329,534,048 428,328,334 14 / 33 8 - DPM Assistant Project Officer 208 Min 82,282,500 92,669,175 137,137,500 82,282,500 92,669,175 137,137,500 103,912,588 114,799,760 186,596,592 142,014,495 180,778,540 278,850,000 167,986,776 226,258,080 365,525,552 460,375,000 532,375,000 604,375,000 151,825,584 183,092,998 274,723,408 154,259,544 186,227,245 274,877,655 175,495,817 212,562,628 303,515,254 7 / 25 8 - ADM Admin. Services Officer 128 Min 103,896,000 103,896,000 191,100,000 131,274,000 150,286,500 219,114,192 141,207,248 199,529,768 276,528,416 215,998,376 302,469,656 388,940,936 437,950,000 509,950,000 581,950,000 206,065,124 253,226,382 331,526,703 206,065,124 253,226,382 331,526,703 206,065,124 253,226,382 331,526,703 4 / 4 8 - IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741,996 144,740,930 81,800,292 123,491,466 179,510,232 111,443,196 151,912,312 209,776,128 142,837,500 179,887,500 241,051,688 150,150,000 222,300,000 278,850,000 107,052,955 148,788,251 197,576,822 107,833,935 149,128,841 199,256,496 113,194,596 151,466,656 210,785,795 4 / 5 8 - HR HR Services Analyst 68 Min 82,486,388 103,896,000 144,740,930 98,543,598 113,033,388 179,510,232 122,148,000 140,914,592 209,776,128 140,803,624 182,639,884 252,490,336 142,014,495 233,309,529 324,604,562 110,256,654 147,022,780 206,727,734 111,139,482 148,006,489 208,698,320 117,199,221 154,758,679 222,224,435 4 / 5 8 - FIN Jr. Accountant 48 Min 82,486,388 100,646,000 144,740,930 96,106,098 103,221,380 179,510,232 120,523,000 134,914,920 209,776,128 140,803,624 182,639,884 252,490,336 142,014,495 233,309,529 324,604,562 114,738,879 145,602,536 204,123,112 114,917,278 146,181,070 206,082,806 116,386,721 150,946,343 222,224,435 4 / 6 8 - GEN Entry Level Professional 16 Min 76,916,250 112,075,609 130,965,842 76,916,250 112,075,609 130,965,842 114,625,686 124,996,976 179,510,232 141,207,248 173,121,928 253,651,120 159,068,388 222,732,352 345,065,064 449,162,500 521,162,500 593,162,500 119,974,940 155,724,019 206,987,961 140,048,102 177,566,047 238,110,601 169,036,496 210,163,557 287,290,328 8 / 48 Wonderland : May 2013 23

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - LOG Logistics Coordinator 297 Min 62,802,376 80,409,450 139,046,100 83,670,280 120,005,872 170,700,896 97,113,004 149,477,340 186,176,248 112,799,820 166,862,400 202,524,864 140,400,000 170,199,605 236,799,450 92,046,152 125,994,638 177,448,830 92,975,824 127,443,809 178,669,668 99,357,096 137,390,934 187,049,513 4 / 5 7 - GEN Senior Service Provider/Examiner 237 Min 55,451,250 61,588,599 92,418,750 52,695,735 61,588,599 92,418,750 84,500,000 109,200,000 156,000,000 107,873,403 154,445,428 174,926,570 167,916,667 224,250,000 272,681,600 416,045,000 488,045,000 560,045,000 146,177,474 164,302,868 202,385,687 143,292,404 165,492,465 210,546,625 144,983,817 177,010,614 228,784,043 17 / 41 7 - DPM Sr. Programme Assistant 207 Min 56,345,625 139,144,173 139,144,173 52,695,735 70,661,241 124,939,919 83,200,000 115,221,480 153,371,832 103,599,759 152,492,704 167,916,667 142,125,056 169,058,136 258,058,048 279,316,647 279,316,647 395,797,277 105,536,951 117,135,825 185,458,811 127,028,414 144,360,110 208,193,542 117,728,753 152,991,026 207,823,586 15 / 157 7 - IT Systems Programmer 107 Min 55,451,250 61,588,599 92,418,750 55,451,250 61,588,599 86,666,667 68,768,448 87,371,918 104,075,588 113,004,452 115,941,720 200,723,048 231,635,560 232,398,940 271,742,528 416,045,000 488,045,000 560,045,000 147,351,466 166,144,675 209,497,153 152,793,041 171,215,364 214,762,413 170,451,255 188,430,618 235,905,538 6 / 10 7 - HR Sr. HR Services Assistant 67 Min 62,802,376 79,726,071 124,939,919 87,067,500 109,363,740 143,284,572 99,184,880 140,027,280 196,399,728 162,399,940 179,049,900 263,711,064 272,681,600 272,681,600 395,797,277 133,392,289 153,943,706 220,877,391 133,392,289 153,943,706 220,877,391 133,392,289 153,943,706 220,877,391 6 / 6 7 - FIN Sr. Accounts Assistant 15 Min 58,134,375 104,253,537 104,253,537 58,134,375 82,245,196 104,253,537 82,550,000 115,553,776 154,712,996 100,445,832 159,449,072 168,713,288 153,493,274 179,212,404 223,153,760 188,783,823 188,783,823 395,797,277 113,921,525 138,501,953 203,971,300 115,458,856 141,440,979 205,382,516 113,488,600 147,921,179 203,847,560 10 / 29 7 - ADM Sr. Admin. Assistant 14 Min 56,345,625 96,298,602 96,298,602 56,345,625 76,978,338 96,298,602 76,978,338 96,298,602 152,100,000 90,626,250 135,939,375 181,252,500 197,898,639 220,907,050 272,681,600 272,681,600 272,681,600 395,797,277 139,021,669 150,434,139 213,288,974 139,577,922 152,140,188 214,955,467 137,111,618 156,132,401 216,756,090 9 / 15 6 - LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 98,091,630 117,922,470 71,461,728 112,091,736 142,002,840 78,691,638 124,680,704 178,834,908 94,770,000 155,737,272 238,142,357 63,816,077 84,081,176 122,596,530 65,656,922 89,163,515 128,740,947 73,450,499 110,680,596 154,754,539 4 / 9 6 - GEN Specialized Service Provider/Technician 236 Min 58,134,375 94,232,199 97,853,930 45,500,000 48,750,000 84,500,000 59,980,375 83,217,872 104,919,264 78,460,316 97,541,428 138,417,500 90,603,802 135,105,938 212,318,124 354,880,000 426,880,000 498,880,000 126,531,686 139,715,053 169,787,996 114,124,126 130,998,713 167,655,825 109,206,069 132,941,228 181,129,994 16 / 45 6 - DPM Programme Assistant 206 Min 48,296,250 80,264,950 84,768,882 42,250,000 48,750,000 84,500,000 59,980,375 83,011,962 108,523,594 75,666,092 102,432,048 146,861,272 90,603,138 131,672,126 209,744,748 252,154,500 300,543,100 356,436,600 72,643,293 114,361,902 164,883,349 79,093,100 125,440,486 181,005,026 90,738,787 127,300,124 168,953,596 12 / 111 6 - ADM Admin. Assistant 126 Min 58,669,000 97,500,000 108,940,000 80,854,744 106,766,220 120,939,940 91,509,996 127,418,544 163,327,096 134,116,124 171,775,220 214,324,328 252,154,500 252,154,500 252,154,500 101,863,581 133,248,598 150,938,114 105,169,317 135,984,483 154,152,283 123,460,872 151,122,897 171,937,171 4 / 6 Wonderland : May 2013 24

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - IT Office Technology Coordinator 106 Min 58,669,000 91,967,980 108,940,000 60,417,500 103,211,329 114,247,059 69,591,269 114,247,059 120,835,000 73,332,188 114,328,514 159,065,759 114,247,059 144,579,175 238,142,357 74,056,786 110,246,123 131,366,359 74,801,857 110,861,675 133,900,138 75,251,403 113,666,811 148,246,035 5 / 9 6 - FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 59,980,375 104,089,726 123,913,690 76,126,408 119,452,748 131,683,268 89,272,950 130,633,614 194,828,100 129,050,539 205,476,700 356,436,600 104,738,324 132,450,005 166,969,125 93,473,488 131,409,020 178,204,462 79,838,624 122,765,408 172,622,569 8 / 41 6 - HR HR Services Assistant 12 Min 42,930,000 111,573,957 111,573,957 42,930,000 80,123,945 92,488,237 58,669,000 90,626,250 108,940,000 67,759,653 100,093,410 120,835,000 87,440,600 114,328,514 170,182,353 170,182,353 170,182,353 356,436,600 75,908,047 106,983,762 138,686,717 76,782,860 107,857,840 141,500,934 79,243,592 110,213,198 157,407,879 9 / 16 6 - SEC Executive Assistant 11 Min 38,458,125 47,065,670 64,096,875 38,458,125 47,065,670 64,096,875 87,100,000 87,100,000 87,100,000 87,440,600 174,432,490 333,371,326 169,157,999 208,000,000 356,436,600 354,880,000 426,880,000 498,880,000 147,407,345 188,695,632 267,976,960 147,407,345 188,695,632 267,976,960 147,407,345 188,695,632 267,976,960 5 / 5 5 - LOG Warehouse Assistant 295 Min 46,475,000 69,712,500 80,239,370 59,903,592 74,975,932 86,594,684 73,332,188 80,239,370 92,950,000 76,785,776 80,523,900 165,546,176 80,239,370 80,808,429 238,142,357 65,530,989 77,014,943 163,427,740 65,458,676 76,923,953 159,550,628 66,682,186 76,920,100 137,110,576 3 / 6 5 - GEN Process Support Assistant 235 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 47,885,500 58,024,200 83,622,376 60,798,400 69,712,500 103,106,353 77,456,192 107,915,976 128,563,492 286,825,000 377,512,500 468,200,000 67,449,169 84,464,218 113,769,801 72,802,993 91,053,593 121,281,653 79,390,481 99,446,592 132,333,895 15 / 40 5 - DPM Sr. Programme Clerk 205 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 44,470,781 55,536,566 85,722,000 58,533,264 78,009,088 110,216,648 75,394,188 105,992,542 136,058,632 286,825,000 377,512,500 468,200,000 68,042,736 78,468,412 124,615,182 79,021,105 93,586,008 139,820,398 80,594,359 104,919,044 142,454,384 12 / 134 5 - FIN Sr. Accounting Clerk 10 Min 38,458,125 43,506,790 64,096,875 29,250,000 35,750,000 64,096,875 49,296,000 55,022,666 90,147,779 55,022,666 83,648,773 96,052,671 84,510,400 90,147,779 136,831,600 136,831,600 136,831,600 238,142,357 71,261,002 83,622,005 119,066,881 67,735,922 81,612,905 124,523,463 67,709,183 81,610,489 126,291,562 9 / 53 5 - ADM Sr. Admin. Clerk 9 Min 33,986,250 50,537,310 56,643,750 22,750,000 32,500,000 56,643,750 40,230,624 55,667,854 80,099,376 60,798,400 69,712,500 96,052,671 75,986,618 103,662,680 112,852,564 117,181,177 124,320,300 356,436,600 74,380,611 85,759,066 119,860,001 69,960,855 82,801,869 120,605,277 62,503,654 77,727,183 115,919,617 11 / 22 4 - LOG Shipping & Receiving Clerk 294 Min 40,625,361 46,274,803 46,274,803 43,450,082 50,047,402 63,762,762 46,274,803 53,820,000 81,250,723 57,017,230 66,971,972 86,869,480 67,759,653 80,123,945 92,488,237 48,821,294 58,509,687 75,316,121 49,149,594 58,697,539 75,078,403 51,553,272 60,072,916 73,337,921 3 / 4 4 - GEN Support Assistant 234 Min 33,986,250 34,636,030 56,643,750 19,500,000 24,375,000 29,250,000 40,625,361 53,625,000 67,705,894 42,779,956 60,992,785 81,250,723 60,992,785 70,281,358 94,791,667 94,791,667 94,791,667 113,022,000 48,094,536 54,774,244 78,705,248 52,707,148 60,850,509 79,975,211 50,103,869 60,943,595 79,704,419 13 / 86 Wonderland : May 2013 25

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - FIN Bookkeeper 7 Min 35,750,000 44,778,500 57,488,699 40,347,290 50,124,504 74,217,000 41,431,000 55,987,944 81,250,723 55,269,806 75,202,652 95,135,500 81,580,200 81,580,200 113,022,000 43,992,084 51,532,497 79,714,164 44,993,275 53,447,797 80,219,795 49,999,341 61,857,279 84,352,345 7 / 21 4 - ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 38,187,680 50,517,192 73,605,384 43,043,930 53,625,000 77,923,089 71,201,918 71,233,340 88,021,192 94,791,667 94,791,667 131,738,961 64,531,644 68,749,856 84,743,929 62,372,733 66,866,780 83,614,783 53,730,684 59,470,390 80,309,315 7 / 25 4 - SEC Secretary 5 Min 33,986,250 34,636,030 56,643,750 33,986,250 34,636,030 56,643,750 40,581,529 41,856,861 78,097,892 43,521,880 57,272,582 85,447,652 46,772,508 73,223,984 88,680,214 54,298,621 82,051,853 97,782,760 43,918,487 55,099,370 82,114,215 43,907,509 55,443,837 82,014,551 43,832,158 57,808,262 81,330,452 4 / 5 3 - GEN Basic Information/Service Assistant 233 Min 33,986,250 37,300,340 56,643,750 28,600,000 34,951,423 42,708,940 33,986,250 42,708,940 52,000,000 39,359,040 47,775,000 56,643,750 52,000,000 56,104,246 59,488,000 215,000,000 293,500,000 372,000,000 71,058,415 86,661,280 104,902,343 70,178,051 86,002,662 104,672,605 59,929,653 73,744,902 91,370,883 9 / 13 3 - SEC Data Entry Clerk/ 4 Min 33,986,250 37,300,340 56,643,750 28,600,000 37,300,340 42,708,940 33,497,686 42,153,976 50,943,750 36,754,726 45,337,500 56,921,876 48,831,250 53,026,062 61,279,386 66,653,543 66,653,543 78,058,081 37,724,652 44,880,080 59,679,248 40,798,103 47,275,038 59,513,072 41,819,531 48,241,394 57,565,914 8 / 32 3 - ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058,081 127,179,520 174,802,124 225,029,040 215,000,000 293,500,000 372,000,000 97,037,922 128,119,774 158,364,150 98,224,393 130,206,921 161,394,082 96,169,817 130,491,904 164,255,674 3 / 6 2 - GEN Mechanical/Operations Assistant 232 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 44,263,805 50,546,807 85,249,269 30,951,354 34,050,196 43,349,235 30,945,801 34,614,857 46,557,146 30,981,037 35,937,009 52,680,981 9 / 32 2 - ADM Driver 2 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 44,263,805 50,546,807 85,249,269 30,951,354 34,050,196 43,349,235 30,945,801 34,614,857 46,557,146 30,981,037 35,937,009 52,680,981 9 / 32 1 - ADM Guard 1101 Min 19,066,671 20,202,000 33,333,334 20,202,000 28,600,000 38,133,329 27,230,970 44,736,592 46,966,118 40,037,478 46,966,118 61,254,635 46,966,118 58,482,151 62,242,215 42,808,754 44,558,124 46,714,820 39,050,800 42,513,560 46,628,583 30,700,647 39,797,372 48,385,926 5 / 26 1 - ADM Cleaner 1001 Min 30,408,750 37,417,258 50,681,250 20,833,333 27,612,000 27,811,000 26,645,275 28,280,556 33,350,801 27,811,000 33,368,268 36,889,671 31,888,509 41,076,924 55,967,942 40,037,478 52,197,184 62,242,215 30,860,851 35,636,473 42,695,762 30,597,267 35,698,982 42,867,868 29,392,768 35,984,630 43,654,339 7 / 17 1 - GEN Manual Function 231 Min 30,408,750 35,119,123 50,681,250 19,066,671 24,476,056 27,559,194 24,181,625 27,811,000 33,333,334 27,811,000 35,119,123 40,167,193 40,037,478 44,736,592 61,100,000 61,100,000 61,100,000 62,242,215 31,845,290 37,691,119 43,948,411 31,890,864 37,757,977 44,026,971 32,280,150 38,329,070 44,698,017 9 / 14 Wonderland : May 2013 26

6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 1 - ADM Messenger 1 Min 30,408,750 32,820,988 50,681,250 24,181,625 27,612,000 27,612,000 26,468,634 31,518,741 44,913,936 28,819,860 38,778,790 55,890,624 38,081,563 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 4 / 4 Wonderland : May 2013 27

6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 337,112,274 388,824,639 560,706,024 154,698,523 203,102,385 255,797,053 308,849,138 366,861,800 424,874,463 337,112,274 388,824,639 560,706,024 502,254,900 751,963,067 954,889,520 954,889,520 954,889,520 1,002,511,800 438,415,485 540,638,040 660,880,732 439,928,590 539,773,626 658,449,135 451,560,871 533,128,282 639,755,772 5 / 7 11 - ADM Building Manager 131 Min 154,698,523 212,638,795 255,797,053 214,957,520 281,620,696 494,671,872 275,216,500 350,602,590 733,546,671 296,195,264 657,404,816 848,876,864 317,174,030 964,207,034 964,207,034 249,029,684 509,149,473 651,183,586 249,029,684 509,149,473 651,183,586 249,029,684 509,149,473 651,183,586 3 / 3 11 - HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143,100 276,322,020 312,902,928 257,679,808 313,462,304 368,888,688 275,216,500 350,602,590 424,874,463 292,032,832 358,732,192 579,210,576 308,849,138 366,861,800 733,546,671 274,736,246 331,262,137 490,441,354 274,736,246 331,262,137 490,441,354 274,736,246 331,262,137 490,441,354 3 / 3 11 - FIN Accounting /Finance Specialist 51 Min 154,698,523 194,020,091 255,797,053 210,901,808 230,562,592 340,335,760 267,105,085 267,105,085 424,874,463 287,977,120 316,983,440 579,210,576 308,849,138 366,861,800 733,546,671 243,550,915 275,995,659 471,406,062 243,550,915 275,995,659 471,406,062 243,550,915 275,995,659 471,406,062 3 / 3 11 - GEN Manager / 19 Min Authoritative Specialist 337,112,274 388,824,639 560,706,024 154,698,523 203,102,385 255,797,053 263,406,376 300,720,872 396,881,576 313,011,584 377,843,216 647,126,368 378,397,944 803,009,904 957,218,912 954,889,520 964,207,034 1,002,511,800 366,629,221 489,116,022 636,785,663 369,065,136 493,924,581 638,615,998 385,785,285 526,930,573 651,179,437 8 / 10 10 - DPM Programme Officer 210 Min 167,346,649 167,346,649 410,152,899 154,698,523 167,346,649 226,867,078 184,363,547 208,348,831 410,152,899 219,501,000 403,368,736 478,246,500 283,167,350 430,831,865 599,418,247 581,732,739 820,211,889 1,058,691,039 297,156,380 372,664,385 532,546,430 291,976,498 371,093,924 529,646,182 269,622,438 366,981,024 511,544,819 13 / 33 10 - ADM Admin. Services Specialist 130 Min 246,780,399 265,152,997 410,152,899 246,780,399 265,152,997 368,398,000 307,589,208 316,775,504 389,275,456 368,398,000 368,398,000 410,152,899 475,065,376 477,668,640 734,421,952 581,732,739 586,939,239 1,058,691,039 398,970,379 406,830,079 612,413,979 398,970,379 406,830,079 612,413,979 398,970,379 406,830,079 612,413,979 3 / 3 10 - HR Human Resources Specialist 70 Min 204,530,884 314,093,224 368,398,000 253,598,912 341,245,616 455,881,632 302,666,948 368,398,000 543,365,251 335,532,480 455,881,632 577,804,960 368,398,000 543,365,251 612,244,660 291,865,277 408,618,825 508,002,637 291,865,277 408,618,825 508,002,637 291,865,277 408,618,825 508,002,637 3 / 3 10 - FIN Finance Specialist/Sr. Accountant 50 Min 246,780,399 265,152,997 410,152,899 184,363,547 219,403,501 226,867,078 231,176,188 253,715,620 348,155,896 317,682,952 326,869,248 399,369,200 436,872,312 438,173,944 572,287,424 581,732,739 586,939,239 1,058,691,039 369,475,523 376,802,905 454,829,815 365,993,307 374,655,883 466,900,839 350,365,546 365,020,309 521,074,129 4 / 8 10 - GEN Sr. Working Level Professional 18 Min 246,780,399 265,152,997 410,152,899 154,698,523 177,132,389 226,867,078 204,530,884 262,955,082 410,152,899 239,846,000 334,956,301 495,998,000 283,167,350 430,831,865 599,418,247 581,732,739 703,575,564 1,058,691,039 284,935,997 359,576,713 485,142,506 283,095,461 361,836,988 486,765,483 269,097,736 362,566,846 491,851,708 13 / 26 9 - LOG Logistics Programme Support Manager 299 Min 102,197,200 151,882,917 229,493,400 150,290,560 211,163,984 249,969,232 198,383,920 270,445,059 270,445,059 234,414,488 298,180,752 361,947,008 270,445,059 325,916,440 453,448,961 190,342,060 249,414,805 317,795,807 190,342,060 249,414,805 317,795,807 190,342,060 249,414,805 317,795,807 Wonderland : May 2013 28 3 / 3

6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - DPM Project Officer 209 Min 154,744,501 154,744,501 270,034,149 102,197,200 137,304,152 229,493,400 182,446,124 257,823,472 337,020,304 214,991,120 311,122,544 412,166,704 351,062,560 437,047,024 509,845,208 630,853,000 702,853,000 774,853,000 242,174,106 278,565,862 366,652,126 266,318,006 311,520,006 402,377,278 276,352,260 346,374,582 434,818,570 14 / 102 9 - HR HR Services Analyst 69 Min 117,990,399 268,188,400 268,188,400 102,197,200 224,468,550 229,493,400 134,037,300 263,545,600 285,295,796 182,714,248 291,093,208 350,560,496 194,600,564 322,936,840 399,299,240 410,898,000 410,898,000 453,448,961 213,499,152 305,104,243 337,942,645 211,774,789 304,600,372 338,653,523 199,149,670 300,911,232 343,858,294 6 / 8 9 - FIN Accountant 49 Min 102,197,200 155,795,600 229,493,400 182,714,248 254,001,368 321,142,224 198,383,920 305,666,453 364,503,000 332,844,704 348,418,000 436,732,800 588,278,000 660,278,000 732,278,000 285,479,593 312,453,109 348,802,384 280,076,445 315,644,563 363,180,748 274,282,430 332,368,397 406,003,493 7 / 17 9 - GEN Working level Professional 17 Min 175,230,399 195,701,649 290,902,899 102,197,200 195,701,649 229,493,400 182,446,124 254,669,728 329,164,208 214,991,120 285,625,504 410,157,360 344,664,184 389,843,392 493,701,256 609,565,500 681,565,500 753,565,500 270,414,651 322,563,519 481,332,632 273,030,881 329,391,284 467,927,869 268,608,959 331,341,897 430,136,183 14 / 33 8 - DPM Assistant Project Officer 208 Min 84,004,149 94,390,824 138,859,149 82,486,388 94,390,824 138,859,149 104,671,468 114,799,760 186,596,592 142,014,495 182,776,540 280,848,000 170,470,872 227,743,184 367,010,656 462,373,000 534,373,000 606,373,000 153,520,684 184,788,097 276,418,508 155,784,703 187,752,404 276,402,814 176,736,938 213,803,749 304,756,376 7 / 25 8 - ADM Admin. Services Officer 128 Min 103,896,000 103,896,000 192,824,138 132,484,872 151,579,608 219,545,228 142,069,320 200,391,840 276,528,416 216,580,108 302,969,152 389,440,440 439,948,000 511,948,000 583,948,000 206,995,658 254,156,917 332,457,237 206,995,658 254,156,917 332,457,237 206,995,658 254,156,917 332,457,237 4 / 4 8 - IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741,996 144,740,930 81,800,292 123,491,466 180,803,340 112,305,268 152,774,384 210,638,200 144,630,108 181,680,108 241,551,192 152,148,000 224,298,000 280,848,000 107,797,382 149,532,678 198,321,250 108,602,029 149,896,934 200,024,589 114,125,131 152,397,191 211,716,329 4 / 5 8 - HR HR Services Analyst 68 Min 82,486,388 103,896,000 144,740,930 98,543,598 113,033,388 180,803,340 122,955,248 141,776,664 210,638,200 142,041,908 183,932,992 252,490,336 142,124,138 233,309,529 324,604,562 110,601,482 147,367,608 207,072,562 111,495,272 148,362,279 209,054,109 117,630,255 155,189,713 222,655,470 4 / 5 8 - FIN Jr. Accountant 48 Min 82,486,388 100,646,000 144,740,930 96,106,098 103,221,380 180,803,340 121,330,248 135,776,992 210,638,200 142,041,908 183,932,992 252,490,336 142,124,138 233,309,529 324,604,562 115,313,591 146,177,249 204,697,825 115,476,436 146,740,228 206,641,964 116,817,755 151,377,378 222,655,470 4 / 6 8 - GEN Entry Level Professional 16 Min 78,637,899 113,797,258 132,687,492 78,637,899 113,797,258 132,687,492 114,625,686 124,996,976 180,803,340 142,069,320 174,983,000 254,650,128 161,309,436 224,960,008 345,807,616 451,160,500 523,160,500 595,160,500 121,671,299 157,420,377 208,684,319 141,645,048 179,162,993 239,707,548 170,337,994 211,465,056 288,591,826 8 / 48 7 - LOG Logistics Coordinator 297 Min 62,802,376 80,409,450 139,046,100 85,168,780 121,504,378 172,199,396 98,112,004 151,338,416 188,037,320 113,230,856 168,155,508 203,817,972 142,124,138 170,199,605 236,799,450 92,790,580 126,739,065 178,193,258 93,743,917 128,211,902 179,437,761 100,287,631 138,321,469 187,980,047 Wonderland : May 2013 29 4 / 5

6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - GEN Senior Service Provider/Examiner 237 Min 57,172,899 63,310,249 94,140,399 55,665,935 63,310,249 94,140,399 86,498,000 111,198,000 157,998,000 108,704,913 159,414,717 177,132,389 167,916,667 226,248,000 274,679,600 418,043,000 490,043,000 562,043,000 147,369,059 165,494,452 203,577,272 144,701,157 166,901,218 211,955,378 146,617,488 178,644,285 230,417,714 17 / 41 7 - DPM Sr. Programme Assistant 207 Min 58,067,274 140,865,822 140,865,822 55,665,935 70,661,241 126,664,057 85,198,000 117,082,548 154,370,832 103,599,759 154,698,523 167,916,667 144,707,360 170,443,344 259,057,056 281,314,647 281,314,647 397,795,277 106,571,453 118,170,328 186,493,313 128,533,333 145,865,030 209,698,461 119,313,847 154,576,120 209,408,680 15 / 157 7 - IT Systems Programmer 107 Min 57,172,899 63,310,249 94,140,399 57,172,899 63,310,249 86,666,667 68,768,448 87,371,918 105,366,824 115,586,748 118,524,024 201,722,048 234,425,208 235,188,592 276,115,484 418,043,000 490,043,000 562,043,000 148,639,490 167,432,700 210,785,178 154,181,705 172,604,028 216,151,077 172,264,963 190,244,327 237,719,247 6 / 10 7 - HR Sr. HR Services Assistant 67 Min 62,802,376 79,726,071 126,664,057 88,997,034 111,293,274 143,784,072 100,046,948 140,889,348 197,398,728 163,898,440 180,548,400 265,209,576 274,679,600 274,679,600 397,795,277 134,678,646 155,230,062 222,163,747 134,678,646 155,230,062 222,163,747 134,678,646 155,230,062 222,163,747 6 / 6 7 - FIN Sr. Accounts Assistant 15 Min 59,856,024 105,975,187 105,975,187 59,856,024 82,245,196 105,975,187 84,548,000 117,344,512 155,212,500 100,445,832 161,550,984 170,815,192 157,918,172 179,212,404 223,153,760 190,781,823 191,033,011 397,795,277 115,436,845 140,017,273 205,486,620 116,992,354 142,974,477 206,916,014 114,997,207 149,429,786 205,356,167 10 / 29 7 - ADM Sr. Admin. Assistant 14 Min 58,067,274 98,020,251 98,020,251 58,067,274 76,978,338 98,020,251 76,978,338 98,020,251 154,098,000 92,624,250 137,937,375 183,250,500 199,896,639 222,905,050 274,679,600 274,679,600 274,679,600 397,795,277 140,757,459 152,169,929 215,024,764 141,367,665 153,929,931 216,745,210 138,986,756 158,007,540 218,631,228 9 / 15 6 - LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 99,384,732 119,215,572 72,460,728 112,953,804 142,864,908 80,621,172 125,180,204 179,334,408 96,494,138 157,735,272 240,140,357 64,229,648 84,494,747 123,010,101 66,169,269 89,675,862 129,253,293 74,381,033 111,611,131 155,685,074 4 / 9 6 - GEN Specialized Service Provider/Technician 236 Min 59,856,024 95,953,849 99,575,579 47,498,000 50,748,000 86,498,000 61,978,375 83,217,872 105,349,676 78,460,316 100,985,800 139,416,500 94,494,032 135,972,298 214,316,124 356,878,000 428,878,000 500,878,000 128,208,611 141,391,977 171,464,920 115,713,320 132,587,907 169,245,019 110,710,058 134,445,217 182,633,983 16 / 45 6 - DPM Programme Assistant 206 Min 50,017,899 81,986,600 86,490,532 44,248,000 50,748,000 86,490,532 61,978,375 84,940,874 110,022,094 76,665,092 106,013,348 147,860,272 94,493,368 132,171,626 214,117,704 252,154,500 304,008,539 359,902,039 75,117,933 116,836,543 167,357,989 81,499,440 127,846,826 183,411,366 92,433,928 128,995,265 170,648,736 12 / 111 6 - ADM Admin. Assistant 126 Min 60,667,000 99,498,000 110,938,000 81,354,244 108,558,822 122,732,542 92,372,064 128,280,612 164,189,164 135,409,226 171,775,220 214,324,328 252,154,500 252,154,500 252,154,500 103,149,938 134,534,954 152,224,470 106,401,210 137,216,376 155,384,176 124,391,407 152,053,431 172,867,705 4 / 6 6 - IT Office Technology Coordinator 106 Min 60,667,000 93,965,980 110,938,000 62,415,500 105,209,329 116,245,059 69,591,269 114,328,514 122,833,000 75,330,188 116,245,059 159,065,759 116,245,059 146,577,175 240,140,357 75,832,786 112,022,123 133,142,359 76,551,770 112,611,588 135,650,051 76,849,803 115,265,211 149,844,435 Wonderland : May 2013 30 5 / 9

6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 61,978,375 106,087,726 125,706,292 77,125,408 120,617,208 133,681,268 92,303,064 132,178,026 195,327,600 131,048,539 208,942,139 359,902,039 106,652,001 134,363,683 168,882,803 95,297,235 133,232,767 180,028,209 81,486,321 124,413,105 174,270,266 8 / 41 6 - HR HR Services Assistant 12 Min 44,651,649 113,295,606 113,295,606 44,651,649 81,848,083 94,212,375 60,667,000 92,624,250 110,938,000 69,483,791 105,258,010 122,833,000 90,906,039 114,328,514 172,180,353 172,180,353 172,180,353 359,902,039 77,644,515 108,720,229 140,423,184 78,553,560 109,628,540 143,271,634 81,251,350 112,220,956 159,415,637 9 / 16 6 - SEC Executive Assistant 11 Min 40,179,774 48,787,319 65,818,524 40,179,774 48,787,319 65,818,524 87,100,000 87,100,000 87,100,000 90,906,039 179,597,090 338,535,926 174,322,599 211,465,439 359,902,039 356,878,000 428,878,000 500,878,000 149,877,282 191,165,570 270,446,898 149,877,282 191,165,570 270,446,898 149,877,282 191,165,570 270,446,898 5 / 5 5 - LOG Warehouse Assistant 295 Min 48,473,000 71,710,500 82,237,370 61,901,592 76,973,932 88,592,684 75,330,188 82,237,370 94,948,000 78,783,776 82,521,900 167,544,176 82,237,370 82,806,429 240,140,357 67,528,989 79,012,943 165,425,740 67,456,676 78,921,953 161,548,628 68,680,186 78,918,100 139,108,576 3 / 6 5 - GEN Process Support Assistant 235 Min 40,179,774 50,729,809 65,818,524 22,750,000 45,500,000 65,818,524 49,883,500 59,023,200 84,621,376 60,798,400 71,920,512 106,076,553 80,187,912 111,133,796 130,561,492 288,823,000 379,510,500 470,198,000 69,392,684 86,407,733 115,713,316 74,737,836 92,988,436 123,216,496 81,211,006 101,267,118 134,154,421 15 / 40 5 - DPM Sr. Programme Clerk 205 Min 40,179,774 50,729,809 65,818,524 22,750,000 45,500,000 65,818,524 46,399,694 57,534,566 87,220,500 60,018,366 80,054,704 113,434,468 77,759,048 109,334,172 140,431,588 288,823,000 379,510,500 470,198,000 70,291,344 80,717,020 126,863,790 81,422,102 95,987,006 142,221,395 82,703,516 107,028,201 144,563,542 12 / 134 5 - FIN Sr. Accounting Clerk 10 Min 40,179,774 45,228,440 65,818,524 31,248,000 37,748,000 65,818,524 51,294,000 55,022,666 92,145,779 55,022,666 85,646,773 96,052,671 87,975,839 92,145,779 138,829,600 138,829,600 139,424,747 240,140,357 73,281,166 85,642,169 121,087,045 69,699,420 83,576,404 126,486,962 69,395,526 83,296,832 127,977,905 9 / 53 5 - ADM Sr. Admin. Clerk 9 Min 35,707,899 52,258,959 58,365,399 22,750,000 34,498,000 58,365,399 42,090,450 56,528,680 81,098,376 60,798,400 71,710,500 96,052,671 79,204,440 106,146,780 114,850,564 119,179,177 127,785,739 359,902,039 76,089,553 87,468,008 121,568,943 71,619,530 84,460,544 122,263,953 63,971,771 79,195,301 117,387,734 11 / 22 4 - LOG Shipping & Receiving Clerk 294 Min 42,623,361 48,272,803 48,272,803 45,448,082 52,045,402 65,760,762 48,272,803 55,818,000 83,248,723 58,878,298 68,833,040 88,730,548 69,483,791 81,848,083 94,212,375 50,750,829 60,439,222 77,245,656 51,076,386 60,624,331 77,005,195 53,459,985 61,979,629 75,244,633 3 / 4 4 - GEN Support Assistant 234 Min 35,707,899 36,357,679 58,365,399 19,500,000 24,375,000 29,250,000 41,556,574 55,623,000 67,705,894 43,429,000 62,990,785 83,248,723 62,990,785 71,834,000 94,791,667 94,791,667 94,791,667 116,487,439 49,784,306 56,464,014 80,395,019 54,215,642 62,359,003 81,483,706 51,817,227 62,656,952 81,417,776 13 / 86 4 - FIN Bookkeeper 7 Min 37,748,000 46,776,500 57,488,699 41,346,290 52,122,504 76,215,000 42,779,956 55,987,944 83,248,723 56,456,396 76,064,720 95,997,568 85,045,639 85,045,639 116,487,439 45,761,493 53,301,905 81,483,573 46,704,650 55,159,172 81,931,170 51,596,995 63,454,933 85,949,999 Wonderland : May 2013 31 7 / 21

6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 40,185,680 51,516,192 75,603,384 43,043,930 55,623,000 77,923,089 74,783,216 74,814,640 89,020,192 94,791,667 94,791,667 136,903,561 65,697,268 69,915,480 85,909,553 63,622,826 68,116,873 84,864,876 55,324,770 61,064,476 81,903,401 7 / 25 4 - SEC Secretary 5 Min 35,707,899 36,357,679 58,365,399 35,707,899 36,357,679 58,365,399 41,011,942 46,160,723 80,480,236 46,104,180 59,854,882 89,132,860 51,197,413 73,775,438 92,256,094 56,504,440 84,257,672 97,782,760 46,769,821 57,950,704 84,965,549 46,685,303 58,221,631 84,792,344 46,105,175 60,081,279 83,603,469 4 / 5 3 - GEN Basic Information/Service Assistant 233 Min 35,707,899 39,021,989 58,365,399 30,598,000 36,949,423 42,708,940 34,150,412 42,708,940 55,465,439 39,359,040 47,775,000 58,462,173 55,465,439 56,104,246 61,486,000 221,098,000 299,598,000 378,098,000 73,317,729 88,920,595 107,161,658 72,405,481 88,230,092 106,900,035 61,849,551 75,664,801 93,290,781 9 / 13 3 - SEC Data Entry Clerk/ 4 Min 35,707,899 39,021,989 58,365,399 30,598,000 39,021,989 42,708,940 34,120,309 42,653,476 53,542,830 37,533,470 46,336,500 58,781,700 49,697,610 55,625,142 63,277,386 68,651,543 68,651,543 78,058,081 39,572,561 46,727,989 61,527,157 42,524,004 49,000,940 61,238,973 43,217,167 49,639,030 58,963,550 8 / 32 3 - ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058,081 130,228,520 177,851,132 228,078,032 221,098,000 299,598,000 378,098,000 99,070,589 130,152,440 160,396,817 100,301,482 132,284,009 163,471,171 98,202,484 132,524,570 166,288,340 3 / 6 2 - GEN Mechanical/Operations Assistant 232 Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,881 33,887,780 47,123,785 30,767,620 35,340,224 47,758,000 35,340,224 42,243,297 63,460,454 49,428,405 50,546,807 90,413,869 33,020,250 36,119,092 45,418,131 33,030,704 36,699,761 48,642,050 32,879,267 37,835,239 54,579,211 9 / 32 2 - ADM Driver 2 Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,881 33,887,780 47,123,785 30,767,620 35,340,224 47,758,000 35,340,224 42,243,297 63,460,454 49,428,405 50,546,807 90,413,869 33,020,250 36,119,092 45,418,131 33,030,704 36,699,761 48,642,050 32,879,267 37,835,239 54,579,211 9 / 32 1 - ADM Guard 1101 Min 21,064,671 22,200,000 35,331,334 22,200,000 30,598,000 40,131,329 27,230,970 44,736,592 48,964,118 42,243,297 48,964,118 62,242,215 48,964,118 60,687,970 63,460,454 44,737,901 46,487,271 48,643,967 40,912,510 44,375,270 48,490,293 32,340,611 41,437,336 50,025,890 5 / 26 1 - ADM Cleaner 1001 Min 32,130,399 39,138,907 52,402,899 22,831,333 27,612,000 29,809,000 26,645,275 30,278,556 35,348,800 29,809,000 35,366,268 36,889,671 33,748,334 41,937,750 57,322,558 42,243,297 54,403,003 63,460,454 32,538,481 37,314,103 44,373,393 32,228,167 37,329,882 44,498,767 30,810,121 37,401,983 45,071,691 7 / 17 1 - GEN Manual Function 231 Min 32,130,399 36,840,772 52,402,899 21,064,671 26,474,056 27,559,194 24,181,625 29,809,000 35,331,334 29,809,000 36,840,772 42,165,193 42,165,193 44,736,592 61,100,000 61,100,000 61,100,000 63,460,454 33,262,643 39,108,472 45,365,764 33,298,474 39,165,587 45,434,580 33,604,536 39,653,455 46,022,402 9 / 14 1 - ADM Messenger 1 Min 32,130,399 34,542,637 52,402,899 24,181,625 27,612,000 27,612,000 26,468,634 32,809,977 46,205,175 29,680,685 39,639,614 56,751,450 39,372,800 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 36,160,749 41,997,807 50,839,279 36,160,749 41,997,807 50,839,279 36,160,749 41,997,807 50,839,279 Wonderland : May 2013 32 4 / 4

Wonderland : May 2013 33

7. Summary of Benefit Practices 7.1. Summary of Medical Benefits 7.2. Summary of Employer Pension and Savings Plan Wonderland : May 2013 34

8. Benefits by Employer Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.1. Summary of Allowances, Incentives, and In-kind Benefits Wonderland: May 2013 A B C D E Workweek 40 Hours 40 Hours 40 Hours 40 Hours 40 Hours Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All Fixed Bonus Extra Bonus: 782,187 WON/Yr (T) for All Variable Pay Actual Variable Pay Actual Recreation Recreation Co-Spons Act.: 151 USD/Yr (NT) for All Team-Building Activity: 207,819 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Transp.All.: 9,386,244 WON/Yr (T) for All Transp.All.: 6,396,000 WON/Yr (T) for All Miscellaneous F G H I Employer ABC Workweek 40 Hours 40 Hours 40 Hours 40 Hours 40 Hours Wonderland : May 2013 35

F G H I Employer ABC Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (NT) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1.25 months (T) for All Fixed Bonus Variable Pay Actual Variable Pay Actual Recreation Family Day: 1,268,041 WON/Yr (NT) for All Recreation X-mas party: 453,608 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Miscellaneous K L M N O Workweek 37.5 Hours 40 Hours 40 Hours 35 Hours 40 Hours Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (NT) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (NT) for All Fixed Bonus Annual Institutional Bonus: 3 percent (NT) for All Wonderland : May 2013 36

K L M N O Variable Pay Actual Variable Pay Actual Recreation Recreation Performance Bonus: 6 percent (T) for DPM-9 (209), DPM-8 (208), GEN-8 (16), GEN-9 (17), DPM-10 (210), GEN-10 (18), HR-10 (70), ADM-5 (9), DPM-5 (205), GEN-5 (235), DPM-7 (207), GEN-7 (237) Performance Bonus: 9 percent (T) for ADM-11 (131), GEN-11 (19) Staff Morale: 100 USD/Yr (NT) for All Merit Bonus: 3 percent (NT) for All Staff Retreat: 300 USD/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Annual Food Basket: 250,000 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Transportation Transp.All.: 150,000,000-294,000,000 WON (NT) for All Miscellaneous Uniforms: 4,100,000 WON/Yr (NT) for ADM-3 (3), GEN-3 (233) P Q R S Workweek 40 Hours 40 Hours 40 Hours 40 Hours Payment Currency WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All Fixed Bonus Variable Pay Actual Variable Pay Actual Wonderland : May 2013 37

P Q R S Recreation Annual Leave Allowance: 3.33 percent (T) for All Staff Retreat: 1,724,138 WON/Yr (NT) for All Recreation Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Transp.All.: 600,000-750,000 WON (T) for All Transp.All.: 12,681,600 WON/Yr (T) for All Miscellaneous Wonderland : May 2013 38

Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.2. Summary of Medical Plans Wonderland: May 2013 MEDICAL PLANS A B C D E Employer applies National Medical Plan Yes Yes Yes No Yes Employer-Sponsored Plan Type of Plan Private Insurance Private Insurance Private Insurance Self-insured, Private Insurance Private Insurance Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employer contributions 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost Employee contributions None None None None None On-site Clinic No No No No No Notes Ceiling on eye care is 750,000 WON for glasses per person per year. There is an additional ceiling of 5,000,000 WON per family. The medical insurance has an annual ceiling of 2,547,854 WON for single employees and 5,914,345 WON for married employees with 2 dependents. Surgery has a ceiling of 5,000,000 WON for small cases, 14,000,000 WON for medium cases, 35,000,000 WON for major cases, and 50,000,000 WON for complex cases. Outpatient has a ceiling of 75,000 WON per visit to a general doctor and 225,000 WON per visit to a specialist doctor. Maternity is not covered by the private medical insurance and is covered by the employer. Employer has 2 types of medical insurance: 1) private insurance for inpatient medical benefits and 2) self-insured for outpatient benefits including eyeglasses, dental, and maternity. Private medical insurance has an annual ceiling of 45,000,000 WON for surgery. Medical selfinsurance has a ceiling of 12,200,000 WON for married employees and 4,200,000 WON for single employees. Maternity has a ceiling of 5,000,000 WON. The medical insurance covers a maximum of 3 children up to 21 years old. Medical insurance annual reimbursement ceilings per person are as follows: 40,000,000 WON for surgery; 4,600,000 WON for outpatient/general medical; 2,650,000 WON for prescription medicines; 600,000 WON for dental care and 300,000 WON for eye care. Hospitalization has a ceiling of 500,000 WON per day while maternity has a ceiling of 10,000,000 WON for normal delivery and 14,000,000 WON for caesarean birth. Wonderland : May 2013 39

F G H I Employer ABC MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan Self-insured Private Insurance Private Insurance Private Insurance Self-insured Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee only Employer contributions 100% of cost 100% of insurance premium / cost 100% of insurance premium / cost 80% of insurance premium / cost 80% of insurance premium / cost Employee contributions None None None 20% of insurance premium / cost 20% of insurance premium / cost On-site Clinic No No No No No Notes Eye care is included in oupatient/general medical benefits. Ceiling for medical coverage up to 900,000 WON per person per year. Employer reimburses 80% of incurred medical expenses for prescribed medicine, eye care and dental care. Medical counseling fees are reimbursed at 100%. Annual ceiling on medical benefit is 68,449,600 WON per employee and 136,889,200 WON per family. K L M N O MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan Private Insurance Private Insurance Private Insurance Self-insured Self-insured, Private Insurance Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee only Employee and Immediate Family Wonderland : May 2013 40

K L M N O Employer contributions 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost Employee contributions None None None None None On-site Clinic No No No No No Notes Employer and employee each contribute 50% of the premium for dependent coverage. Insurance premium amount is 10,700,525 WON for single employees and 21,401,050 WON for married employees. The medical insurance has an annual ceiling of 214,104,000 WON. Ceiling on any medical benefit up to 164,000,000 WON per person per year. Ceiling on outpatient care up to 3,500,000 WON per person per year. Ceiling on maternity care up to 10,000,000 WON per year for normal delivery and up to 12,500,000 WON per year for caesarean delivery. Employer provides a medical exam/retainer worth 4,000,000 WON per annum. The amount of the medical benefit varies per position. Ceiling for eye care is 1,500,000 WON per person per year. Private medical insurance covers hospitalization, outpatient, and death benefits. Medical insurance premium costs 4,590,700 WON for single employees and 13,776,000 WON for married employees. Dental care, eye care, maternity, and medical check-up are selfinsured. Eye examination and eyeglasses/contact lens have a ceiling of 2,250,000 WON every two years. Maternity has a ceiling of 12,400,000 WON per event up to a maximum of 4 children. Medical check-up has an annual ceiling of 1,680,000 WON per employee. P Q R S MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan No Plan Self-insured Self-insured, Private Insurance Self-insured Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employer contributions 90% of insurance premium / cost 100% of insurance premium / cost 75% - 100% of insurance premium / cost Employee contributions 10% of insurance premium / cost None None On-site Clinic No No No No Wonderland : May 2013 41

P Q R S Notes Employer does not provide medical insurance but provides medical allowance equal to half month salary. Applicable annual ceiling for medical benefits are as follows: 8,000,000 WON per family for hospitalization; 4,000,000 WON for single employees for outpatient/general medical care, 5,500,000 WON for married employees, and 6,750,000 WON for employees with children. Applicable ceiling for maternity care is 5,000,000 to 9,000,000 WON per female staff. Prescription medicines, dental and eye care are under the ceiling for outpatient/general medical care. Outpatient/general medical, dental, and eyeglasses are self-insured and has an annual ceiling of 2,000,000 WON per employee, 500,000 WON for the employee's spouse, and 500,000 WON per dependent child. Medical selfinsurance covers up to a maximum of 3 dependent children. Ceiling on medical benefit is 32,400,000 WON per family per year. Eye care coverage only for glasses & frames. The employer provides a 7,843 USD maternity benefit per year. Wonderland : May 2013 42

Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.3. Summary of Retirement Plans Wonderland: May 2013 RETIREMENT PLANS A B C D E Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan Yes No No Yes No Type of Plan Defined Benefit None None Defined Contribution None Employer contributions 9% of base salary None None 3.8% of base salary None Employee contributions 6% of base salary None None 5.5% of base salary None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No No No Employer contributions None None None None None Employee contributions None None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 150,000,000 WON 24 months of base salary End of Service Gratuity 3,000,000 WON Notes Death benefit of 20,000,000 WON is provided for both normal and accidental death where only work accident is covered, not including funeral expenses and recurring donation. Death benefit of 24 months base salary is provided for both normal and accidental death. Death benefit of 5,000,000 WON is provided for normal death (covered under the private medical insurance plan) and 150,000,000 WON for accidental death. Death benefit of 50,000,000 WON is provided for both normal and accidental death. Wonderland : May 2013 43

A B C D E Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS F G H I Employer ABC Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan No No No No No Type of Plan None None None None None Employer contributions None None None None None Employee contributions None None None None None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No No No Employer contributions None None None None None Employee contributions None None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 200,000,000 WON 5,000,000 WON 18 months of base salary End of Service Gratuity Wonderland : May 2013 44

F G H I Employer ABC Notes Death benefit of 17.5% of base salary for each year of service paid to beneficiary. Death benefit of 2,000,000 WON is provided for both normal and accidental death. Funeral grant amounting to 6,000,000 WON is covered under the private medical insurance. Employer provides counselling to employees and their dependents amounting to 200,000 WON per person per year. Death benefit of 5,000,000 WON is provided for both normal and accidental death. Death benefit of 1.5 up to 3 times the employee's annual base salary is provided for accidental death. End of service gratuity is equivalent to 1 month base salary for employees with 3 years of service and more. Employer provides anniversary bonus depending on number of years of service: 5% of base salary for the first 5 years with an increment of 5% for every 5- year interval until employee reaches 25% additional pay on the 25th year of service. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS K L M N O Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan Yes No No No Yes Type of Plan Defined Contribution None None None Defined Benefit Employer contributions 3% - 7% of base salary None None None 12.5% of base salary Employee contributions None None None None None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No Yes No Employer contributions None None None 10% of base salary None Employee contributions None None None 5% of base salary None Wonderland : May 2013 45

K L M N O DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 26 months of base salary 100,000,000 WON 36 months of base salary End of Service Gratuity Notes Death benefit of 26 months base salary up to a maximum of 400,000 USD is provided for both normal and accidental death. Death benefit is equal to 52 months base salary if employee dies during work. Death benefit of 100,000,000 WON is provided for accidental death. Death benefit of twice the employee's base salary is provided. Death benefit of 10,000,000 WON is provided for normal death (covered under the private medical insurance) while death benefit is equal to 96 months base salary for accidental death. End of service gratuity is equivalent to 1 month base salary per year of service up to 6 years. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS P Q R S Employer applies the National Retirement scheme Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan No No No Yes Type of Plan None None None Defined Contribution Employer contributions None None None 10% of base salary Employee contributions None None None 2% of base salary Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No Employer contributions None None None None Wonderland : May 2013 46

P Q R S Employee contributions None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Employer-provided Death Benefits End of Service Gratuity Notes Employer provides cash tax allowance of 2,196,500 WON as provision for personal income tax contribution. Death benefit of 30,000 USD up to 60,000 USD is provided for accidental death while death benefit is equal to 12 months base salary for normal death. End of service gratuity is equivalent to 1 to 33 months of base salary depending on years of service. Employer contributes 1 month base salary per year to a savings plan. Death benefit of twice the employee's annual gross salary is provided for employees with dependents and thrice the employee's gross annual salary is provided for single employees. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Wonderland : May 2013 47

Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.4. Summary of Family Benefits Wonderland: May 2013 A B C D E FAMILY BENEFITS Employer-provided Funeral Grants Other FAMILY BENEFITS F G H I Employer ABC Employer-provided Funeral Grants Employee: 5,000,000 WON Other Employer may cover funeral cost up to 50 USD as an in-kind benefit provided to the employee's family. K L M N O FAMILY BENEFITS Employer-provided Funeral Grants Employee: 4,000 USD Spouse: 3,000 USD Children: 3,000 USD per child Other P Q R S FAMILY BENEFITS Employer-provided Funeral Grants Employee: 1,000,000 WON Spouse: 1,000,000 WON Children: 1,000,000 WON per child Spouse: 500,000 WON Children: 500,000 WON per child Parents: 500,000 WON Wonderland : May 2013 48

P Q R S Other Wonderland : May 2013 49

Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.5. Summary of Leave Benefits Wonderland: May 2013 LEAVE PROVISIONS A B C D E Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave Minimum: 15 working days imum: 20 working days Minimum: 20 working days imum: 28 working days Minimum: 15 working days imum: 20 working days Minimum: 15 working days imum: 21 working days Sick Leave with full pay Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Sick Leave with partial pay Maternity Leave Paternity Leave imum: 10 working days imum: 5 working days imum: 6 working days imum: 5 working days Minimum: 1 working days imum: 5 working days Family-Related Leave imum: 5 working days imum: 3 working days Bereavement Leave imum: 5 working days imum: 5 working days Minimum: 1 working days imum: 3 working days Other imum: 1 working days imum: 6 working days Personal Leave imum: 5 working days Study Leave imum: 2 working days Hospital Care/Circumcision/Baptism Notes The employer provides a one day leave for an employee with an injured family member in the ICU. Annual leave is dependent on years of service: 0-5 years = 20 days, 5-10 years = 24 days, 10 years beyond = 28 days. The employer provides a menstruation leave of 1 to 2 days. The employer provides a miscarriage leave of 1.5 months. Employer also allows a maximum of 2 days menstruation leave for female employees. Hospital Care leave is 1 day while Circumcision/Baptism leave is 2 days. Wonderland : May 2013 50

F G H I Employer ABC LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave imum: 20 working days Minimum: 15 working days imum: 20 working days imum: 14 working days imum: 20 working days Sick Leave with full pay Minimum: 12 working days imum: 80 working days Minimum: 3 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Sick Leave with partial pay imum: 10 working days Maternity Leave imum: 90 working days Paternity Leave imum: 5 working days imum: 5 working days Family-Related Leave imum: 1 working days Bereavement Leave imum: 3 working days Other Notes K L M N O LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer scheme applies Annual Leave Minimum: 15 working days imum: 26 working days Minimum: 20 working days imum: 22 working days imum: 16 working days imum: 30 working days Sick Leave with full pay Minimum: 10 working days imum: 80 working days Minimum: 60 working days imum: 80 working days Minimum: 30 working days imum: 80 working days Sick Leave with partial pay imum: 180 working days imum: 15 working days Maternity Leave Minimum: 90 working days imum: 110 working days imum: 90 working days Paternity Leave Minimum: 5 working days imum: 20 working days imum: 5 working days imum: 5 working days Wonderland : May 2013 51

K L M N O Family-Related Leave imum: 1 working days Bereavement Leave imum: 3 working days imum: 5 working days imum: 7 working days Other imum: 5 working days Adoption Leave Notes Maternity and paternity leave days vary depending on the employee's years of service. P Q R S LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave imum: 20 working days imum: 20 working days Sick Leave with full pay Sick Leave with partial pay imum: 12 working days Maternity Leave imum: 30 working days imum: 80 working days Minimum: 195 working days imum: 260 working days Paternity Leave imum: 5 working days imum: 3 working days imum: 10 working days Family-Related Leave imum: 2 working days imum: 9 working days Bereavement Leave imum: 5 working days imum: 4 working days imum: 10 working days Other imum: 3 working days Wedding Notes Wonderland : May 2013 52

9. Tax Summary TAX CODE 1 Tax Code Effective Date: May 2013, All values expressed in WON From To Tax (%) Bracket Tax Cumulative Tax 0 50,000,000 5.00 2,500,000 2,500,000 50,000,000 250,000,000 15.00 30,000,000 32,500,000 250,000,000 500,000,000 25.00 62,500,000 95,000,000 500,000,000 or more 30.00 Comments: TAX CODE 2 From To Tax (%) Bracket Tax Cumulative Tax Comments: 0 1,000,000,000,000, 000 TAX EXEMPTIONS Comments: TAX DEDUCTIONS Tax Deductions Tax Deductions Ceiling: A tax deduction of 5 % of the total gross income has been applied in accordance with the Tax code imum 6,000,000 WON Employee contributions to national schemes: Employee contributions to national retirement scheme are deductible. Personal Allowance 24,300,000 Wonderland : May 2013 53

Flat Taxes Amount: NOT APPLICABLE Tax Rebates: NOT APPLICABLE Comments: The 5% TGI deduction represents allowable occupational expenses to a maximum of 6,000,000 WON. FAMILY RELATED Flat Amount Deductions Spouse 2,025,000 Per Child 2,025,000 Total for 6 children 12,150,000 Comments: A tax deduction of 2,025,000 WON is applicable for spouse plus a maximum of 3 children (or a lineal family member related by blood who is a declared full dependent). Wonderland : May 2013 54

10. Social Security/Labour Code Summary Social Security Provisions 1. National Retirement Scheme Name Social Security System Social Security System is a defined contribution which is calculated on base salary. The employer contribution to the Social Security System is 4.24 percent of the employee's base salary. The employee contributes 2 percent of his/her base salary. Early retirement can be taken from 55 years by both men and women. The retirement benefit can be taken as a combination of lump sum and annuity payments. Comments: Employer contributions comprise the ff: Old Age Savings (3.7%), Death Insurance (0.3%) & Working Accident Protection (0.24-1.74%). 2. Mandatory Private Savings Plan/Provident Fund Name Comments: NOT APPLICABLE 3. Employee Death Benefit/Life Insurance Name Death Benefit An Employee Death Benefit of 19,000,000 WON is provided through the National Insurance Scheme. The estimated cash value of funeral assistance is 2,000,000 WON. Comments: Death benefit amount is 14,200,000 WON plus periodic death benefit compensation of 200,000 WON per month is provided for 24 months (amounting to 4,800,000 WON) to the family of the deceased employee. Total death benefit amount is 19,000,000 WON (14,200,000 WON + 4,800,000 WON = 19,000,000 WON). 4. National Medical Insurance Scheme Name Medical Insurance The Medical Insurance is applicable to the employee, the immediate family. The employer contribution to the Medical Insurance is 3 percent of the employee's total gross income Comments: Employer contribution is 3% of monthly payroll for single employees; and 6% of monthly payroll for married employees. 5. Other Social Security Provisions Name End of Service Gratuity There is no contribution by the employer to End of Service Gratuity. There is no contribution by the employee. Wonderland : May 2013 55

Comments: Employee is entitled to: a) Severance pay of 1 month salary for every year of service up to 9 months salary. b) Service payment of 2 months salary for the first 3 yrs of service followed by an additional 1 month salary for every 3 yrs of service up to 10 months salary. Family Allowances 1. Child Allowance: Name Comments: NOT APPLICABLE 2. Child Education Assistance Name Comments: NOT APPLICABLE 3. Pre natal/birth Allowances Name A. A Pre-natal/Birth Allowance of 500,000.00 WON per child is paid. Comments: NOT APPLICABLE 4. Dependent Spouse Allowances Name Comments: NOT APPLICABLE 5. Secondary Dependent Spouse Allowances Name Comments: NOT APPLICABLE 6. Funeral Grants Name Comments: NOT APPLICABLE Wonderland : May 2013 56

National Labour Code Provisions 1. Provisions for Paid Leave Official Holidays Annual Leave Sick Leave with full pay Sick Leave with partial pay Maternity leave Paternity leave Family related leave Bereavement leave Other leave: Marriage Leave 10 working days paid by the Employer 12 working days paid by the Employer 80 working days paid by the Employer 80 to 160 working days paid by the Employer 60 working days paid by the Employer 2 working days paid by the Employer 2 working days paid by the Employer 1 to 2 working day paid by the Employer 3 working days paid by the Employer Comments: NOT APPLICABLE 2. Provisions Governing Premium Pay Overtime is payable after 40 hours worked per week. The overtime pay rate is between 75 and 100 percent of base salary Comments: 3. Mandatory Retirement Age Comments: NOT APPLICABLE Wonderland : May 2013 57

11. Exchange Rate Summary Country currency history Currency History for Wonderland 01-Jan-1994 : WON : Wonderland Dollars Exchange Rate Tables Exchange Rates for EUR: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2016 14,986.87 15,161.75 14,673.25 15,012.46 14,954.65 15,147.16 14,588.5 14,537.18 14,791.53 14,648.89 14,412.6 14,412.6 2015 14,636.47 14,265.31 14,400.67 14,165.76 14,310.84 14,404.14 14,885.91 14,708.2 15,728.91 16,488.22 14,933.11 14,604.23 2014 16,911.72 16,571.23 15,961.7 15,627.24 15,973.72 15,805.71 16,438.86 15,478.61 15,416.34 15,462.52 15,307.69 14,851.22 Exchange Rates for GBP: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2016 20,293.33 19,875.36 18,586.11 19,128.43 19,199.42 19,893.12 17,654.62 17,234.21 17,389.25 16,913.82 15,951.41 15,951.41 2015 18,850 19,006.04 19,770.42 19,341.72 19,933.74 20,187.79 20,957.48 21,028.13 21,512.31 22,259.09 20,824.16 20,784.64 2014 20,266.12 20,153.47 19,446.67 18,872.09 19,442.76 19,784.01 20,576.53 19,557.43 19,404.64 19,754.87 19,176.94 18,909.94 Exchange Rates for USD: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2016 13,698 13,873 13,382 13,256 13,190 13,587 13,188 13,098 13,268 13,033.12 13,039.08 13,039.08 2015 12,441 12,582 12,831 13,075 12,937 13,223 13,308 13,458 13,983 14,691 13,619 13,801 2014 12,261 12,213 11,668 11,361 11,549 11,633 12,099 11,578 11,701 12,169 12,139 12,178 Wonderland : May 2013 58

Exchange rate charts The Chart below shows the exchange rate movement for the past 3 years for EUR The Chart below shows the exchange rate movement for the past 3 years for GBP Wonderland : May 2013 59

The Chart below shows the exchange rate movement for the past 3 years for USD Wonderland : May 2013 60

12. List of Participants Employer A Employer B Employer C Employer D Employer ABC Employer E Employer F Employer G Employer H Employer I Employer J Employer K Employer L Employer M Employer N Employer O Employer P Employer Q Employer R Wonderland : May 2013 61

13. Definitions Annual Base Salary: The monthly base salary times twelve. Fixed Cash Allowances: Guaranteed bonuses such as 13 th month bonus or a year-end bonus. Variable Pay: Variable performance-based compensation such as performance bonuses, profit sharing, short term incentive plans and commissions. Annual Cash Allowances: All cash payments for housing, transport, meals and beverages, recreation and other allowances. Total Cash: The sum of annual base salary plus fixed cash allowances, short term incentives and other annual cash allowances. In-Kind Benefits: A quantified value for any non-cash employer provided perquisites for housing, transportation, meals and beverages, and recreation. This includes company cars, employee car ownership plans, subsidized loans, and any personal expense reimbursement scheme limited to actual expenses. This does not include medical, insurance or retirement benefits. Total Gross Compensation: The sum of Total Cash compensation and In-kind Benefits. Total Net Compensation: The Gross Compensation minus taxes. Taxes are calculated assuming a single wage earner profile. Weighted : The average of data reported by all employers, weighted by the number of incumbents. Log-Weighted : The average of data reported by all employers, log-weighted by the number of incumbents to adjust for dominance by large employers. Mean: The mean or arithmetic average of the data report by all employers. or Market Reference Point: The average data of all incumbents for the matched job. If a survey participant has provided data ranges (minima and maxima) but is unable to provide incumbent averages, the midpoint of the provided range is used as the. 25th percentile or lower quartile: The lowest observation in a sample below which 25% of the other observations in the sample are found. (If no observation in the sample precisely meets this criterion, then the 25 th percentile is interpolated between the two closest observations). 50th percentile or median: The value obtained after arranging all the data in ascending order and selecting the middle value, or the observation that is greater than half of the other observations in the sample and less than the other half of the other observations in the sample. (If no observation in the sample precisely meets this criterion, then the 50 th percentile is interpolated between the two closes observations). 75th percentile or upper quartile: The lowest observation in a sample below which 75% of the other observations in the sample are found. (If no observation in the sample precisely meets this criterion, then the 75 th percentile is interpolated between the two closest observations). Wonderland : May 2013 62

About The Survey Sponsors: Birches Group Birches Group LLC is a specialized HR consultancy focused on remuneration in the developing world with an active program of compensation and benefit surveys in over 140 countries. With its deep expertise in developing country conditions, Birches Group provides consulting services and systems which integrate market data, compensation structures and policy, job evaluation and organization design, and performance management. See more at http://www.birchesgroup.com/ CHS Alliance CHS Alliance (formerly People In Aid) improves organizational effectiveness within the humanitarian and development sector worldwide by advocating, supporting and recognizing good practice in the management of people. The Alliance helps organizations whose goal is the relief of poverty and suffering to enhance the impact they make through better management and support of staff and volunteers. Both human resource managers and people managers rely on our work to improve their organization s impact. Our work centers around the People In Aid Code of Good Practice, an internationally recognized management tool that helps humanitarian and development organizations enhance the quality of their human resources management. Wonderland : May 2013 63