PURSER-3.2.1

Delivery, Fuel, Gratuities and Their Distribution

PURSER-3 · Charter and Guest Finance · PURSER-3.2 Guests, Gratuities and Tax

Delivery, redelivery and fuel are recorded with witnessed readings and documented against the charter agreement. Gratuities are discretionary, distributed by a written policy agreed in advance, with signed receipts and tax treatment referred to the management company.