kbMe! KEMG Tel +960 3310 420 (Chartered Accountants) +960 3310 421 2nd Floor, H. Mialani +960 3310 422 Sosun Magu, +960 3323 393 Male’ Fax +960 3323 175 Republic of Maldives. E-mail: kpmgmv@kpmg.com Private & Confidential 15 Mareh 2022 Ms. S. A. Chamathka Uthsara Perera, No. 99/5, Kossinna, Ganemulla, Sri Lanka, Dear Madam, ‘TRAINING AGREEMENT Further to our interview dated 24" February 2022 we are prepared to provide you facilities to enable you to learn work commencing from 15" March 2022 on the following terms and conditions. During the period of your training, you will be designated as Associate I. It is a term and condition of your training that we offer you no prospects of employment at the end of your period of training. 1. PERIOD OF TRAINING This contract of training shall be for a period three (2) years commencing on 15 March 2022 and terminating on 14” March 2024. On arrival of the latter date, this contract of training shall automatically terminate and is subject to clause 9 hereof. . ALLOWANCE Working in Maldives ‘You will be paid a basic allowance of USS 300/- per month and food allowance of MVR 2,000/- per month during the period of training. Working in Sri Lanka You will be paid a basic allowance of LKR 28,000/- per month during the period of training ‘The firm will reimburse your, direct actual internet chargers up to LKR 2,000. 3. PLACE OF DUTY You hereby agree to work in KPMG Maldives for a minimum period of two and half years. In addition to working in our office, you will be required to work in the offices of our clients and associated firms and companies. 4. STUDY LEAVE You will be granted study leave at the discretion of the Management on the basis of the practices prevailing in the firm from time to time. 5. OTHER LEAVE Your leave entitlement will be 30 days per annum. Leave unveiled of in one year cannot be accumulated and availed of in the following year or years.kPa) 6. ACCOMMODATION You will be provided with fully furnished sharing bachelor accommodation by the Firm in the Male” Maldives. A reasonable amount of utilities and maintenance expenses will be borne by the Firm, TRANSFER You are liable to be transferred from the existing post, division or a subsidiary to another, depending on the requirement of the Firm. The Firm will constitute a change in your remuneration and other facilities as stipulated by the Firm, if any. 8. OFFICE HOURS The normal working hours are from 8.30 am to 5.30 pm on Sunday to Thursday and from 8.30 am to 1.00 pm on Saturday in a week other than on public holidays but may be varied by us in which event you will be informed accordingly. On occasions however, you may be required to be available for longer hours depending on exigencies of service. You are entitled for one hour of lunch break between 12,30 pm to 1.30 pm on Sunday to Thursday. 9. TERMINATION The period of employment may be terminated at any time by either party to this agreement by giving one month notice in writing or payment in lieu of such notice Outstanding vacation will not normally be included in determining the notice period. In case of hon compliance the Firm reserves the right to deductions in lieu of such notice. Your service can also be summarily terminated by the Company for such conducts as may be deemed to be misconduct, absentecism, inefficiency, negligence or breach of any express or implied term or condition of employment, 10. OFFICE RULES 10.1. Declaration of Non-Disclosure You agree that both during the period of your employment with or after leaving the Firm, you will not disclose any information or make any statements to unauthorized persons in regard to transactions of the Firm with its clients, the state of accounts or financial position of the individuals, firms, companies or others with whom it does business under your charge or passing under notice or otherwise known to you. 10.2. Private Professional Work During your period of employment, you shall devote your full working time and efforts solely and entirely to the business of the Firm and shall not undertake any work that is not entrusted to the Firm, 10.3. Computer Equipment ‘The use of the Firm's computer equipment is restricted to the Firm’s business or other such approved purposes as considered necessary by the Firm. Staff members shall be personally responsible for the security of any personal computers or software that may, from time to time, be in their possession, Any breach of this policy will be viewed as a breach of the conditions of employment and will render an employee liable to summary dismissal.kPma' 10.4, Independence Rules In accordance with US-SEC (United States - Security Exchange Commission) Independence Rules on the Employment Relationships of Professional Staff you agree that within one (1) financial year after the completion of an annual audit of a SEC client, not to accept employment with such a client once you have served as part of the audit engagement team. Further you are required to notify the firm if you intend to enter into employment negotiations with any audit client with whom your services are engaged. You hereby agree to comply with the terms when introduced by the SEC of Sri Lanka and Capital Market Development Authority of Maldives in respect of listed companies, The Firm has established certain guidelines of Independence reference to which are contained in the KPMG Risk Management Manual - Global. In this regard, you agree to complete and sign an Annual Affidavit/ Confirmation on Independence and other policies in the required format. You agree to adhere to these policies and in the event of violation of the Firm's independence rules; you will be subjected to the penalties outlined in the Human Resources Manual 10.5. Training Courses 10.6. In respect of any overseas training courses in which an employee may participate as a nominee of the Firm and where the expenses relating to such training courses are met by the Firm, an employee shall be required to serve the Firm for a minimum period of 6 months thereafter, and in the event of a termination of the contract of employment by the employee by way of resignation or otherwise, the employee shall be required to refund to the Firm the cost incurred in respect of the training programme attended within such 6 months period. For this purpose, an employee may also be required to enter into a separate bond, Dress Code While at work, employees should be attired in dress that would be appropriate with the Firm’s professional image and reputation. Acceptable forms of dress may be clarified with the HR Division in terms of the Human Resources Manual. In the event of you accepting this offer of training, you are required to sign the duplicate of this letter in the space provided for your signature and return same to us as an indication of your acceptance. Yours faithfully, Kern KPMG RDWsp Taccept the above offer of training on the terms and conditions set out in this letter and expressly consent to the cessation of my period of training on 14" March 2024 Signature Date