Employees shall be reimbursed for reasonable entertainment expenses, provided that such expenses are incurred for a valid business purpose. The following section of the policy applies to both customers and employees.
Business Entertainment comprises the cost of entertaining customers or potential customers, suppliers or other business connections at genuine business occasions.
Entertainment expenses are reimbursable only if they are directly related to Company business. This means that (1) business must actually be conducted either during the entertainment or immediately before or after and (2) there must be an expectation that the Company will derive a business benefit from the entertainment (other than the goodwill of the person or persons entertained). This does not mean that the Company is required to show that income or another business benefit actually resulted from each and every entertainment expenditure. Employees must avoid situations where it might appear that business entertainment is being offered in exchange for a particular business benefit, such as a contract for purchase of services or equipment. Rather, business entertainment events should be used as an opportunity to promote NBCUniversal's products and services and to learn more about the customer's, or prospective customers, business.
In order to qualify for reimbursement, employees must be able to document the business purpose and provide documentation for the amount of each expense, the date and place of the entertainment, and the business relationship of the persons entertained. Expenses should be classified as “Business Entertainment” in Concur, adequate explanation of the purposes of the expenses must also be provided, together with details of the number of Staff and Non-Staff attendees as well as their full names.
Please refer to the NBCUniversal Business Entertainment Guidelines which clarify the factors to be considered before accepting, offering, and where required, seeking pre-approval for, business entertainment. Click here to review the Guidelines.
Staff entertaining costs including team celebrations, non-business away days, team outings, etc. may be reimbursed under this policy provided approval for the expenditure has first been approved by the employee’s Business Leader or CFO and meets guidelines and policy as set out by the appropriate Business Line Leaders and Business Line CFO’s.
It is the responsibility of the line manager to review and approve, or question and reject, any submitted expense that is not in accordance with Policy.
Adult entertainment is not a reimbursable expense in any circumstance. Regardless of local practices in countries where the Company conducts business, NBCUniversal will not allow Company funds to be used for the purchase of adult entertainment. “Adult entertainment” is defined as nightclub type entertainment that includes shows or other activities with overtly sexual content (e.g. topless bars, strip clubs, etc.).