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Appendix D – Daily Meal Rates at Locations Abroad

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					         Canada Revenue   Agence du revenu du
         Agency           Canada




Appendix D – Daily Meal Rates at Locations Abroad

Effective: January 1, 2008

NOTES:

(A) The incidental expense allowance shall be paid to CRA travellers at the following
rates for commercial, private non-commercial, government, and institutional
accommodation:

   •   32% of the meal total when the three meal allowances are listed in the table
       below;
   •   40% of the meal total when only lunch and dinner meal allowances are listed in
       the table below;
   •   40% of actual and reasonable expenses for meals as per paragraph 3.15.4.2.

(B) Private non-commercial accommodation allowance: $50 CAD

(C)* Denotes reasonable and justifiable expenses. Receipts required.




                                                                                        1
                                          Meal Rate
                                                                                              GRAND
         Country                                             Total                            TOTAL
          City       Breakfast     Lunch         Dinner      Meals    Incidental Amount   (taxes included)

Afghanistan – Currency: US dollar (USD)
Kabul                    *         14.00         20.00       34.00            13.60            47.60
Other                    *         11.20         16.00       27.20            10.88            38.08


Albania – Currency: euro (EUR)
Tirana                   *         17.55         22.85       40.40            16.16            56.56
Other                    *         14.04         18.28       32.32            12.93            45.25


Algeria – Currency: Canadian dollar (CAD)
Algiers                 31.20      37.10         42.85       111.15           35.57           146.72
Other                   24.96      29.68         34.28       88.92            28.45           117.37


Andorra – Currency: euro (EUR). NOTE: One rate for country
Andorra la Vella         *           *                *        *           40.00%                *


Angola – Currency: Canadian dollar (CAD)
Luanda                   *         55.00         62.00       117.00           46.80           163.80
Other                    *         44.00         49.60       93.60            37.44           131.04


Anguilla – Currency: US dollar (USD). NOTE: One rate for country
The Valley              12.00      25.00         45.00       82.00            26.24           108.24


Antigua and Barbuda – Currency: US dollar (USD). NOTE: One rate for country
St. John’s              14.00      27.00         45.00       86.00            27.52           113.52


Argentina – Currency: Argentine peso (ARS)
Buenos Aires             *         42.35         51.10       93.45            37.38           130.83
Other                    *         33.88         40.88       74.76            29.90           104.66


Armenia – Currency: US dollar (USD). NOTE: One rate for country
Yerevan                 13.00      12.00         16.00       41.00            13.12            54.12



                                                                                                       2
                                        Meal Rate
                                                                                               GRAND
        Country                                             Total                              TOTAL
         City         Breakfast     Lunch       Dinner      Meals      Incidental Amount   (taxes included)

Aruba (Kingdom of the Netherlands)- Currency: US dollar (USD)
Oranjestad               9.00       22.00       36.00       67.00            21.44              88.44


Australia – Currency: Australian dollar (AUD)
Adelaide                26.00       28.00       42.00       96.00            30.72             126.72
Brisbane                23.00       41.00       54.00       118.00           37.76             155.76
Canberra                25.00       29.00       41.00       95.00            30.40             125.40
Hobart                  19.00       36.00       45.00       100.00           32.00             132.00
Melbourne               23.00       31.00       48.00       102.00           32.64             134.64
Perth                   27.00       38.00       57.00       122.00           39.04             161.04
Sydney                  17.00       38.00       68.00       123.00           39.36             162.36
Other                   20.00       23.20       32.80       76.00            24.32             100.32


Austria – Currency: euro (EUR)
Graz                      *         23.95       30.85       54.80            21.92              76.72
Saltzburg                 *         24.25       34.60       58.85            23.54              82.39
Vienna                  11.60       21.15       26.40       59.15            18.93              78.08
Other                    9.28       16.92       21.12       47.32            15.14              62.46


Azerbaijan – Currency: US dollar (USD). NOTE: One rate for country
Baku                    14.00       15.00       21.00       50.00            16.00              66.00


Bahamas – Currency: US dollar (USD). NOTE: One rate for country
Nassau                  15.25       22.35       38.85       76.45            24.46             100.91


Bahrain – Currency: Bahraini dinar (BHD). NOTE: One rate for country
Manama                   8.00       11.00       13.00       32.00            10.24              42.24


Bangladesh – Currency: taka (BDT)
Dhaka                   670.00      770.00      910.00     2350.00          752.00             3102.00
Other                   536.00      616.00      728.00     1880.00          601.60             2481.60




                                                                                                        3
                                            Meal Rate
                                                                                                GRAND
        Country                                               Total                             TOTAL
         City          Breakfast      Lunch        Dinner     Meals     Incidental Amount   (taxes included)

Barbados – Currency: Barbados dollar (BBD). NOTE: One rate for country
Bridgetown               37.45        59.90        84.85      182.20          58.30             240.50


Belarus – Currency: Belarusian rouble (BYR). NOTE: One rate for country
Minsk                      *         25000.00     41000.00   66000.00       26400.00           92400.00


Belgium – Currency: euro (EUR)
Brussels                   *          23.30        28.20      51.50           20.60              72.10
Other                      *          18.64        22.56      41.20           16.48              57.68


Belize – Currency: Belize dollar (BZD)
Belize City              21.90        34.60        52.80      109.30          34.98             144.28
Other                    17.52        27.68        42.24      87.44           27.98             115.42


Benin – Currency: CFA franc BCEAO (XOF)
Cotonou                 9500.00      10000.00     12000.00   31500.00       10080.00           41580.00
Other                   7600.00      8000.00      9600.00    25200.00        8064.00           33264.00


Bermuda – Currency: US dollar (USD). NOTE: One rate for country
Hamilton                 18.00        24.00        37.00      79.00           25.28             104.28


Bhutan – Currency: ngultrum (BTN). NOTE: One rate for country
Thimphu                 130.00        480.00       540.00    1150.00         368.00             1518.00


Bolivia –Currency: US dollar (USD)
La Paz                   7.50         10.00        11.50      29.00           9.28               38.28
Other                    6.00            8.00       9.20      23.20           7.42               30.62


Bonaire (Kingdom of the Netherlands) – Currency; Netherlands Antilles guilder (ANG)
Kralendijk               22.00        45.00        64.00      131.00          41.92             172.92




                                                                                                         4
                                          Meal Rate
                                                                                              GRAND
        Country                                             Total                             TOTAL
         City         Breakfast    Lunch         Dinner     Meals     Incidental Amount   (taxes included)

Bosnia and Herzegovina – Currency: euro (EUR)
Sarajevo                  *        12.50         16.00      28.50           11.40              39.90
Other                     *        10.00         12.80      22.80           9.12               31.92


Botswana – Currency: pula (BWP)
Gaborone                59.30      117.50        133.40     310.20          99.26             409.46
Other                   47.44      94.00         106.72     248.16          79.41             327.57


Brazil – Currency: real (BRL)
Brasilia                25.00      47.00         54.00      126.00          40.32             166.32
Rio de Janeiro          23.00      47.00         63.00      133.00          42.56             175.56
Sao Paulo               32.00      47.00         72.00      151.00          48.32             199.32
Other                   20.00      37.60         43.20      100.80          32.26             133.06


Brunei Darassalam – Currency: Brunei dollar (BND). NOTE: One rate for country
Bandar Seri Begawan     16.00      27.00         37.00      80.00           25.60             105.60


Bulgaria – Currency: euro (EUR)
Sofia                     *        14.00         20.00      34.00           13.60              47.60
Other                     *        11.20         16.00      27.20           10.88              38.08


Burkina Faso – Currency: CFA franc BCEAO (XOF)
Ouagadougou            9500.00    8600.00       10700.00   28800.00        9216.00           38016.00
Other                  7600.00    6880.00       8560.00    23040.00        7372.80           30412.80


Burma (Myanmar) – Currency: US dollar (USD)
Rangoon                 15.00      26.00         33.00      74.00           23.68              97.68
Other                   12.00      20.80         26.40      59.20           18.94              78.14


Burundi – Currency: Burundi franc (BIF)
Bujumbura                 *       17000.00      20000.00   37000.00       14800.00           51800.00
Other                     *       13600.00      16000.00   29600.00       11840.00           41440.00




                                                                                                       5
                                           Meal Rate
                                                                                               GRAND
        Country                                              Total                             TOTAL
         City         Breakfast    Lunch          Dinner     Meals     Incidental Amount   (taxes included)



Cambodia – Currency: US dollar (USD)
Phnom Phen              11.50          17.40      25.75      54.65           17.49              72.14
Other                   9.20           13.92      20.60      43.72           13.99              57.71


Cameroon – Currency: CFA franc BEAC (XAF)
Douala                 6500.00    12500.00       15500.00   34500.00       11040.00           45540.00
Yaoundé                7500.00    13000.00       14000.00   34500.00       11040.00           45540.00
Other                  6000.00    10400.00       11200.00   27600.00        8832.00           36432.00


Cape Verde – Currency: Cape Verde escudo (CVE)
Praia                     *        1100.00       1500.00    2600.00         1040.00            3640.00
Other                     *        880.00        1200.00    2080.00         832.00             2912.00


Cayman Islands – Currency: Cayman Islands dollar (KYD). NOTE: One rate for country
George Town             15.60          27.00      38.25      80.85           25.87             106.72


Central African Republic – Currency: CFA franc BEAC (XAF)
Bangui                 5000.00     5500.00       9150.00    19650.00        6288.00           25938.00
Other                  4000.00     4400.00       7320.00    15720.00        5030.40           20750.40


Chad – Currency: CFA franc BEAC (XAF). NOTE: One rate for country
N’Djamena              3900.00    10800.00       13300.00   28000.00        8960.00           36960.00


Chile – Currency: Chilean peso (CLP)
Santiago               7800.00    14100.00       18200.00   40100.00       12832.00           52932.00
Other                  6240.00    11280.00       14560.00   32080.00       10265.60           42345.60


China – Currency: Yuan renminbi (CNY)
Beijing                185.00      140.00         200.00     525.00         168.00             693.00
Guangzhou (Canton)      95.00      165.00         250.00     510.00         163.20             673.20
Lhasa                     *        100.00         156.00     256.00         102.40             358.40




                                                                                                        6
                                          Meal Rate
                                                                                                GRAND
        Country                                              Total                              TOTAL
         City         Breakfast    Lunch         Dinner      Meals      Incidental Amount   (taxes included)

Shanghai               160.00      225.00         305.00     690.00          220.80             910.80
Shenzhen                90.00      165.00         215.00     470.00          150.40             620.40
Other                  148.00      112.00         160.00     420.00          134.40             554.40




Christmas Island – Currency: Australian dollar (AUD). NOTE: One rate for country
Flying Fish Cove          *           *               *        *             40.00%                *


Colombia – Currency: Colombian peso (COP)
Bogotá                    *       37700.00       49500.00   87200.00        34880.00          122080.00
Cali                      *       48100.00       61500.00   109600.00       43840.00          153440.00
Cartagena                 *       42800.00       55100.00   97900.00        39160.00          137060.00
Medellïn                  *       46000.00       53000.00   99000.00        39600.00          138600.00
Other                     *       30160.00       39600.00   69760.00        27904.00           97664.00


Comoros – Currency: Comoro franc (KMF). NOTE: One rate for country
Moroni                    *           *               *        *             40.00%                *


Congo – Currency: CFA franc BEAC (XAF)
Brazzaville            9900.00    10100.00       14400.00   34400.00        11008.00           45408.00
Other                  7920.00     8080.00       11520.00   27520.00         8806.40           36326.40


Congo, Democratic Republic of – Currency: US dollar (USD)
Kinshasa                12.05       24.20         31.10       67.35           21.55              88.90
Other                   9.64        19.36         24.88       53.88           17.24              71.12


Cook Islands – Currency: New Zealand dollar (NZD). NOTE: One rate for country
Avarua                    *           *               *        *             40.00%                *


Costa Rica – Currency: Costa Rican colon (CRC)
San José               3450.00     9950.00       12500.00   25900.00         8288.00           34188.00
Other                  2760.00     7960.00       10000.00   20720.00         6630.40           27350.40



                                                                                                         7
                                        Meal Rate
                                                                                                GRAND
        Country                                              Total                              TOTAL
         City         Breakfast     Lunch       Dinner       Meals      Incidental Amount   (taxes included)



Côte d’Ivoire – Currency: CFA franc BCEAO (XOF)
Abidjan                6500.00     13000.00    18000.00     37500.00        12000.00           49500.00
Other                  5200.00     10400.00    14400.00     30000.00         9600.00           39600.00


Croatia – Currency: euro (EUR)
Zagreb                    *         21.00        25.00        46.00            18.40             64.40
Other                     *         16.80        20.00        36.80            14.72             51.52


Cuba – Currency: Cuban convertible peso (CUP). NOTE: One rate for country
Havana                  13.00       18.00        22.00        53.00            16.96             69.96


Curaçao (Kingdom of the Netherlands) - Currency: Netherlands Antilles guilder (ANG)
Willemstad              19.35       39.85        69.60       128.80            41.22            170.02


Cyprus – Currency: Cyprus pound (CYP). NOTE: One rate for country
Nicosia                   *         12.00        16.00        28.00            11.20             39.20


Czech Republic – Currency: Czech koruna (CZK)
Prague                    *         600.00      700.00      1300.00          520.00             1820.00
Other                     *         480.00      560.00      1040.00          416.00             1456.00


Denmark – Currency: Danish krone (DKK)
Copenhagen                *         215.00      325.00       540.00          216.00             756.00
Other                     *         172.00      260.00       432.00          172.80             604.80


Djibouti – Currency: Djibouti franc (DJF). NOTE: One rate for country
Djibouti                  *        4000.00      4800.00     8800.00          3520.00           12320.00


Dominica – Currency: East Caribbean dollar (XCD). NOTE: One rate for country
Roseau                  19.00       56.00        58.00       133.00            42.56            175.56




                                                                                                         8
                                           Meal Rate
                                                                                              GRAND
        Country                                             Total                             TOTAL
         City         Breakfast    Lunch          Dinner    Meals     Incidental Amount   (taxes included)

Dominican Republic – Currency: Dominican pesos (ROP). NOTE: One rate for country
Santo Domingo          390.00       730.00        990.00   2110.00          675.20            2785.20


Ecuador – Currency: US dollar (USD)
Guayaquil               16.00         19.00       25.00      60.00          19.20              79.20
Quito                   18.00         23.00       26.00      67.00          21.44              88.44
Other                   14.40         18.40       20.80      53.60          17.15              70.75


Egypt – Currency: Egyptian pound (EGP)
Cairo                   90.00       125.00        155.00    370.00          118.40            488.40
Other                   72.00       100.00        124.00    296.00          94.72             390.72


El Salvador – Currency: US dollar (USD). NOTE: One rate for country
San Salvador            11.00         15.00       22.00      48.00          15.36              63.36


Equatorial Guinea – Currency: CFA franc BEAC (XAF). NOTE: One rate for country
Malabo                    *            *               *      *             40.00%               *


Eritrea – Currency: nakfa (ERN)
Asmara                 122.00       169.00        219.00    510.00          163.20            673.20
Other                   97.60       135.20        175.20    408.00          130.56            538.56


Estonia – Currency: kroon (EEK)
Tallinn                114.00       265.00        350.00    729.00          233.28            962.28
Other                   91.20       212.00        280.00    583.20          186.62            769.82


Ethiopia – Currency: Ethiopian birr (ETB)
Addis Ababa               *         132.00        216.00    348.00          139.20            487.20
Other                     *         105.60        172.80    278.40          111.36            389.76


Faeroe Islands – Currency: Danish krone (DKK). NOTE: One rate for country
Tórshavn                  *            *               *      *             40.00%               *




                                                                                                       9
                                           Meal Rate
                                                                                                  GRAND
          Country                                                Total                            TOTAL
           City        Breakfast     Lunch        Dinner         Meals    Incidental Amount   (taxes included)




Falkland Islands – Currency: Falkland Islands pound (FKP). NOTE: One rate for country
Stanley                    *           *               *           *           40.00%                *


Fiji – Currency: Fiji dollar (FJD). NOTE: One rate for country
Suva                     14.00       21.00        36.00          71.00          22.72              93.72


Finland – Currency: euro (EUR)
Helsinki                   *         33.00        42.00          75.00          30.00             105.00
Other                      *         26.40        33.60          60.00          24.00              84.00


France – Currency: euro (EUR)
Paris                    19.90       28.05        32.80          80.75          25.84             106.59
Other                    15.92       22.44        26.24          64.60          20.67              85.27


French Guiana – Currency: euro (EUR). NOTE: One rate for country
Cayenne                    *           *               *           *           40.00%                *


Gabon –Currency: CFA franc BEAC (XAF)
Libreville              7800.00     15800.00     19400.00    43000.00         13760.00           56760.00
Other                   6240.00     12640.00     15520.00    34400.00         11008.00           45408.00


Gambia – Currency: dalasi (GMD). NOTE: One rate for country
Banjul                     *         200.00       240.00         440.00        176.00             616.00


Georgia – Currency: euro (EUR)
Tbilisi                  4.20         7.05        14.05          25.30          8.10               33.40
Other                    3.36         5.64        11.24          20.24          6.48               26.72


Germany – Currency: euro (EUR)
Berlin                   22.00       28.00        35.00          85.00          27.20             112.20




                                                                                                         10
                                          Meal Rate
                                                                                              GRAND
        Country                                             Total                             TOTAL
         City         Breakfast    Lunch         Dinner     Meals     Incidental Amount   (taxes included)

Düsseldorf              16.00       23.00        31.00      70.00             22.40            92.40
Frankfurt               15.00       19.00        29.00      63.00             20.16            83.16
Hamburg                 20.25       17.90        23.95      62.10             19.87            81.97
Munich                  15.30       22.70        28.40      66.40             21.25            87.65
Other                   17.60       22.40        28.00      68.00             21.76            89.76


Ghana – Currency: cedi (GHC)
Accra                   13.00       23.00        28.00      64.00             20.48            84.48
Other                   10.40       18.40        22.40      51.20             16.38            67.58


Gibraltar – Currency: Gibraltar pound (GIP). NOTE: One rate for country
Gibraltar                 *           *               *         *          40.00%                *


Greece – Currency: euro (EUR)
Athens                  24.00       29.00        37.00      90.00             28.80           118.80
Other                   19.20       23.20        29.60      72.00             23.04            95.04


Greenland – Currency: Danish krone (DKK)
Nuuk                      *        205.00        330.00     535.00            214.00          749.00
Thule                     *         80.00        125.00     205.00            82.00           287.00
Other                     *        164.00        264.00     428.00            171.20          599.20


Grenada – Currency: East Caribbean dollar (XCD). NOTE: One rate for country
Saint George’s          30.00       42.00        75.00      147.00            47.04           194.04


Guadeloupe – Currency: euro (EUR). NOTE: One rate for country
Basse-Terre               *           *               *         *          40.00%                *


Guam – See United States of America (Outside the Continental USA ONLY)


Guatemala – Currency: quetzal (GTQ)
Guatemala City          65.00      123.00        168.00     356.00            113.92          469.92




                                                                                                     11
                                          Meal Rate
                                                                                                GRAND
        Country                                              Total                              TOTAL
         City         Breakfast      Lunch       Dinner      Meals      Incidental Amount   (taxes included)

Other                   52.00         98.40      134.40      284.80           91.14             375.94


Guinea – Currency: Guinea franc (GNF)
Conakry               53300.00      100700.00   107800.00   261800.00       83776.00          345576.00
Other                 42640.00      80560.00    86240.00    209440.00       67020.80          276460.80


Guinea-Bissau – Currency: Canadian dollar (CAD). NOTE: One rate for country
Bissau                   5.00         12.00       18.00       35.00           11.20              46.20


Guyana – Currency: Guyana dollar (GYD). NOTE: One rate for country
Georgetown             1450.00       2460.00     3560.00     7470.00         2390.40            9860.40


Haiti – Currency: US dollar (USD)
Port-au-Prince          14.00         27.00       36.00       77.00           24.64             101.64
Other                   11.20         21.60       28.80       61.60           19.71              81.31


Honduras – Currency: lempira (HNL)
San Pedro Sula          105.00       264.00      386.00      755.00           241.60            996.60
Tegucigalpa             173.00       324.00      432.00      929.00           297.28            1226.28
Other                   138.40       259.20      345.60      743.20           237.82            981.02


Hong Kong – Currency: Hong Kong dollar (HKD). NOTE: One rate for country
Hong Kong               180.00       220.00      295.00      695.00           222.40            917.40


Hungary – Currency: Euro (EUR)
Budapest                  *           20.10       26.35       46.45           18.58              65.03
Other                     *           16.08       21.08       37.16           14.86              52.02


Iceland – Currency: Iceland krona (ISK)
Reykjavik              1500.00       3000.00     4750.00     9250.00         2960.00           12210.00
Other                  1200.00       2400.00     3800.00     7400.00         2368.00            9768.00




                                                                                                     12
                                             Meal Rate
                                                                                                  GRAND
        Country                                                Total                              TOTAL
         City          Breakfast       Lunch        Dinner     Meals      Incidental Amount   (taxes included)

India – Currency: Indian rupee (INR)
Chandigarh              400.00         550.00       750.00     1700.00         544.00             2244.00
Kolkata (Calcutta)      600.00         950.00      1100.00     2650.00         848.00             3498.00
Mumbai (Bombay)            *           1000.00     1250.00     2250.00         900.00             3150.00
New Delhi               550.00         1170.00     1300.00     3020.00         966.40             3986.40
Other                   440.00         936.00      1040.00     2416.00         773.12             3189.12


Indonesia – Currency: US dollar (USD)
Denpasar (Bali)          13.00          13.00       17.00       43.00           13.76              56.76
Jakarta                    *            20.00       24.00       44.00           17.60              61.60
Other                      *            16.00       19.20       35.20           14.08              49.28


Iran – Currency: Iranian rial (IRR)
Tehran                     *          101000.00   132000.00   233000.00       93200.00          326200.00
Other                      *          80800.00    105600.00   186400.00       74560.00          260960.00


Iraq – Currency: Iraqi dinar (IQD). NOTE: One rate for country
Baghdad                    *             *               *       *             40.00%                *


Ireland – Currency: euro (EUR)
Dublin                   19.60          28.30       40.45       88.35           28.27             116.62
Other                    15.68          22.64       32.36       70.68           22.62              93.30


Israel, the West Bank and Gaza – Currency: US dollar (USD). NOTE: One rate for country
Tel Aviv                 12.00          29.00       36.00       77.00           24.64             101.64


Italy – Currency: euro (EUR)
Milan                    23.00          28.00       35.00       86.00           27.52             113.52
Naples                     *            21.15       24.10       45.25           18.10              63.35
Rome                       *            25.35       31.00       56.35           22.54              78.89
Venice                     *            28.65       36.70       65.35           26.14              91.49
Other                      *            20.28       24.80       45.08           18.03              63.11




                                                                                                         13
                                          Meal Rate
                                                                                                GRAND
        Country                                              Total                              TOTAL
         City         Breakfast     Lunch        Dinner      Meals      Incidental Amount   (taxes included)



Jamaica – Currency: Canadian dollar (CAD). NOTE: One rate for country
Kingston                14.25       23.25        30.00       67.50            21.60              89.10


Japan – Currency: yen (JPY)
Nagoya                 2300.00     2900.00      4250.00     9450.00          3024.00           12474.00
Osaka                  2600.00     4000.00      6800.00     13400.00         4288.00           17688.00
Tokyo                  2500.00     3500.00      5200.00     11200.00         3584.00           14784.00
Other                  2000.00     2800.00      4160.00     8960.00          2867.20           11827.20


Jordan – Currency: Jordanian dinar (JOD)
Amman                     *         15.95        23.30       39.25            15.70              54.95
Other                     *         12.76        18.64       31.40            12.56              43.96


Kazakhstan – Currency: US dollar (USD)
Almaty                  30.00       35.00        55.00       120.00           38.40             158.40
Astana                  19.95       28.20        36.85       85.00            27.20             112.20
Other                   15.96       22.56        29.48       68.00            21.76              89.76


Kenya – Currency: Kenyan shilling (KES)
Nairobi                1100.00     1580.00      2040.00     4720.00          1510.40            6230.40
Other                  880.00      1264.00      1632.00     3776.00          1208.32            4984.32


Kiribati – Currency: Australian dollar (AUD). NOTE: One rate for country
Tarawa                    *           *               *        *             40.00%                *


Korea (Republic of) – Currency: won (KRW) (South Korea)
Seoul                 29000.00    38000.00      48000.00   115000.00        36800.00          151800.00
Other                 23200.00    30400.00      38400.00    92000.00        29440.00          121440.00


Korea (Dem. People’s Republic of) – Currency: North Korean won (KPW). NOTE: One rate for country
Pyongyang                 *           *               *        *             40.00%                *




                                                                                                       14
                                             Meal Rate
                                                                                                  GRAND
         Country                                             Total                                TOTAL
          City        Breakfast        Lunch        Dinner   Meals        Incidental Amount   (taxes included)



Kuwait – Currency: Kuwaiti dinar (KWD). NOTE: One rate for country
Kuwait City               *            5.00          8.00    13.00              5.20               18.20


Kyrgyz Republic – Currency: euro (EUR). NOTE: One rate for country
Bishkek                 13.85          10.40        12.55    36.80              11.78              48.58


Laos – Currency: US dollar (USD)
Vientiane                3.90          16.60        19.20    39.70              12.70              52.40
Other                    3.12          13.28        15.36    31.76              10.16              41.92


Latvia – Currency: Latvian lat (LVL)
Riga                     8.00          13.00        19.00    40.00              12.80              52.80
Other                    6.40          10.40        15.20    32.00              10.24              42.24


Lebanon – Currency: US dollar (USD)
Beirut                    *            24.50        34.75    59.25              23.70              82.95
Other                     *            19.60        27.80    47.40              18.96              66.36


Lesotho – Currency: moloti (LSL)
Maseru                  76.00          86.00        89.00    251.00             80.32             331.32
Other                   60.80          68.80        71.20    200.80             64.26             265.06


Liberia – Currency: US dollar (USD). NOTE: One rate for country
Monrovia                  *            23.00        28.00    51.00              20.40              71.40


Libya – Currency: Libyan dinar (LYD)
Tripoli                   *            19.00        28.00    47.00              18.80              65.80
Other                     *            15.20        22.40    37.60              15.04              52.64


Liechtenstein – Currency: Swiss franc (CHF). NOTE: One rate for country
Vaduz                     *              *               *        *            40.00%                *




                                                                                                         15
                                          Meal Rate
                                                                                              GRAND
        Country                                              Total                            TOTAL
         City         Breakfast     Lunch        Dinner      Meals    Incidental Amount   (taxes included)



Lithuania – Currency: Lithuanian litas (LTL)
Vilnius                 26.40       41.80        63.35       131.55           42.10           173.65
Other                   21.12       33.44        50.68       105.24           33.68           138.92


Luxembourg – Currency: euro (EUR). NOTE: One rate for country
Luxembourg                *         28.00        35.00       63.00            25.20            88.20


Macao - Currency: pataca (MOP). NOTE: One rate for country
Macao                     *           *               *        *             40.00%              *


Macedonia (formerly Yugoslav Republic of Macedonia) - Currency: euro (EUR)
Skopje                   3.50        7.05        11.25       21.80            6.98             28.78
Other                    2.80        5.64         9.00       17.44            5.58             23.02


Madagascar – Currency: Canadian dollar (CAD). NOTE: One rate for country
Antananarivo             8.40       16.00        18.20       42.60            13.63            56.23


Malawi - Currency: Canadian dollar (CAD)
Blantyre                  *         21.60        24.75       46.35            18.54            64.89
Lilongwe                  *         18.45        23.70       42.15            16.86            59.01
Other                     *         14.76        18.96       33.72            13.49            47.21


Malaysia – Currency: Malasian ringgit (MYR)
Kuala Lumpur            42.00       54.00        74.00       170.00           54.40           224.40
Other                   33.60       43.20        59.20       136.00           43.52           179.52


Maldives – Currency: rufiyaa (MVR). NOTE: One rate for country
Male                      *           *               *        *             40.00%              *


Mali – Currency: CFA franc BCEAO (XOF)
Bamako                 5000.00     11500.00     14500.00   31000.00          9920.00         40920.00




                                                                                                     16
                                           Meal Rate
                                                                                               GRAND
        Country                                              Total                             TOTAL
         City         Breakfast    Lunch          Dinner     Meals     Incidental Amount   (taxes included)

Other                  4000.00     9200.00       11600.00   24800.00        7936.00           32736.00


Malta – Currency: Maltese lira (MTL). NOTE: One rate for country
Valletta                8.50        9.00          12.00      29.50           9.44               38.94


Marshall Islands – Currency: US dollar (USD). NOTE: One rate for country
Majuro                  5.00        9.00          16.00      30.00           9.60               39.60


Martinique – Currency: euro (EUR). NOTE: One rate for country
Fort-de-France            *            *               *        *           40.00%                *


Mauritania – Currency: ouguiya (MRO)
Nouakchott             4400.00     6200.00       7500.00    18100.00        5792.00           23892.00
Other                  3520.00     4960.00       6000.00    14480.00        4633.60           19113.60


Mauritius – Currency: Mauritius rupee (MUR). NOTE: One rate for country
Port Louis             375.00      530.00         660.00    1565.00         500.80             2065.80


Mexico – Currency: Canadian dollar (CAD).
Mexico City             13.00       24.00         32.00      69.00           22.08              91.08
Other                   10.40       19.20         25.60      55.20           17.66              72.86


Micronesia – Currency: US dollar (USD). NOTE: One rate for country
Palikir                 5.00        9.00          16.00      30.00           9.60               39.60


Moldova – Currency: US dollar (USD). NOTE: One rate for country
Chisinau                  *         10.00         14.00      24.00           9.60               33.60


Monaco – Currency: euro (EUR). NOTE: One rate for country
Monte Carlo             21.75       28.35         36.20      86.30           27.62             113.92


Mongolia – Currency: US dollar (USD)




                                                                                                      17
                                           Meal Rate
                                                                                                GRAND
        Country                                             Total                               TOTAL
         City        Breakfast       Lunch        Dinner    Meals       Incidental Amount   (taxes included)

Ulaanbaatar              *            6.00         9.00     15.00               6.00             21.00
Other                    *            4.80         7.20     12.00               4.80             16.80


Montenegro – Currency: euro (EUR).
Podgorica               6.00          10.00       16.00     32.00             10.24              42.24
Other                   4.80          8.00        12.80     25.60               8.19             33.79


Montserrat – Currency: Est Caribbean dollar (XCD). NOTE: One rate for country
Plymouth                23.00         62.00       85.00    170.00             54.40             224.40


Morocco – Currency: Morrocan dirham (MAD)
Casablanca             190.00        247.00       265.00   702.00            224.64             926.64
Rabat                  176.00        165.00       219.00   560.00            179.20             739.20
Other                  140.80        132.00       175.20   448.00            143.36             591.36


Mozambique – Currency: US dollar (USD)
Maputo                   *            13.00       19.00     32.00             12.80              44.80
Other                    *            10.40       15.20     25.60             10.24              35.84


Namibia – Currency: Namibian dollar (NAD). NOTE: One rate for country
Windhoek                 *           102.00       133.00   235.00             94.00             329.00


Nauru – Currency: Australian dollar (AUD). NOTE: One rate for country
Yaren                    *             *               *      *              40.00%                *


Nepal – Currency: Nepalese rupee (NPR)
Kathmandu              560.00        1000.00     1160.00   2720.00           870.40             3590.40
Other                  448.00        800.00       928.00   2176.00           696.32             2872.32


Netherlands – Currency: euro (EUR)
Amsterdam                *            35.00       40.00     75.00             30.00             105.00
The Hague                *            31.00       39.00     70.00             28.00              98.00




                                                                                                       18
                                        Meal Rate
                                                                                              GRAND
        Country                                             Total                             TOTAL
         City         Breakfast    Lunch       Dinner       Meals     Incidental Amount   (taxes included)

Other                     *         28.00       32.00       60.00               24.00          84.00


New Caledonia – Currency: CFP franc (XPF). NOTE: One rate for country
Noumea                    *        2600.00     3400.00     6000.00          2400.00           8400.00


New Zealand – Currency: New Zealand dollar (NZD)
Auckland                25.00       45.00       58.00       128.00              40.96         168.96
Wellington              25.00       45.00       58.00       128.00              40.96         168.96
Other                   20.00       36.00       46.40       102.40              32.77         135.17


Nicaragua – Currency: US dollar (USD)
Managua                 13.00       16.00       21.00       50.00               16.00          66.00
Other                   10.40       12.80       16.80       40.00               12.80          52.80


Niger – Currency: CFA franc BCEAO (XOF)
Niamey                 7200.00     9400.00    13400.00     30000.00         9600.00          39600.00
Other                  5760.00     7520.00    10720.00     24000.00         7680.00          31680.00


Nigeria – Currency: naira (NGN)
Abuja                  3400.00     5100.00     6000.00     14500.00         4640.00          19140.00
Lagos                  4100.00     5400.00     6700.00     16200.00         5184.00          21384.00
Other                  2720.00     4080.00     4800.00     11600.00         3712.00          15312.00


Northern Ireland – Currency: pound sterling (GBP). NOTE: One rate for country
Belfast                 9.60        11.40       16.00       37.00               11.84          48.84


Norway – Currency: Norwegian krone (NOK)
Jatta / Stavanger         *        240.00       370.00      610.00          244.00            854.00
Oslo                      *        290.00       375.00      665.00          266.00            931.00
Other                     *        232.00       300.00      532.00          212.80            744.80


Oman – Currency: Omani rial (OMR)




                                                                                                   19
                                           Meal Rate
                                                                                                GRAND
        Country                                              Total                              TOTAL
         City         Breakfast      Lunch        Dinner     Meals      Incidental Amount   (taxes included)

Muscat                   7.00        10.00        13.00       30.00           9.60               39.60
Other                    5.60         8.00        10.40       24.00           7.68               31.68


Pakistan – Currency: Pakistan rupee (PKR)
Islamabad                 *         1000.00      1300.00     2300.00         920.00             3220.00
Karachi                   *         1000.00      1300.00     2300.00         920.00             3220.00
Lahore                    *         1100.00      1200.00     2300.00         920.00             3220.00
Other                     *          800.00      1040.00     1840.00         736.00             2576.00


Panama – Currency: US dollar (USD)
Panama City              8.00        15.00        23.00       46.00           14.72              60.72
Other                    6.40        12.00        18.40       36.80           11.78              48.58


Papua New Guinea – Currency: kina (PGK)
Port Moresby            23.00        45.00        61.00      129.00           41.28             170.28
Other                   18.40        36.00        48.80      103.20           33.02             136.22


Paraguay – Currency: guaraní (PYG)
Asunción                  *        73000.00      92000.00   165000.00       66000.00          231000.00
Other                     *        58400.00      73600.00   132000.00       52800.00          184800.00


Peru – Currency: Canadian dollar (CAD)
Lima                     8.60        24.25        27.75       60.60           19.39              79.99
Other                    6.88        19.40        22.20       48.48           15.51              63.99


Philippines – Currency: Philippine peso (PHP)
Manila                    *          780.00      1070.00     1850.00         740.00             2590.00
Other                     *          624.00       856.00     1480.00         592.00             2072.00


Pitcairn Islands – Currency: New Zealand dollar (NZD). NOTE: One rate for country
Adamstown                 *            *               *       *             40.00%                *




                                                                                                       20
                                            Meal Rate
                                                                                                GRAND
         Country                                              Total                             TOTAL
          City        Breakfast       Lunch        Dinner     Meals     Incidental Amount   (taxes included)

Poland – Currency: US dollar (USD)
Warsaw                  36.00         31.00        36.00      103.00            32.96           135.96
Other                   28.80         24.80        28.80      82.40             26.37           108.77


Portugal – Currency: euro (EUR)
Lisbon                    *           20.00        28.00      48.00             19.20            67.20
Other / Azores            *           16.00        22.40      38.40             15.36            53.76


Puerto Rico – See United States of America (Outside the Continental USA ONLY)


Qatar – Currency: Qatari rial (QAR). NOTE: One rate for country
Doha                    66.00         85.00        118.00     269.00            86.08           355.08


Réunion – Currency: euro (EUR). NOTE: One rate for country
Saint-Denis               *             *               *       *            40.00%                *


Romania – Currency: euro (EUR)
Bucharest               4.00          19.00        25.00      48.00             15.36            63.36
Other                   3.20          15.20        20.00      38.40             12.29            50.69


Russia – Currency: Russian ruble (RUB)
Moscow                 480.00        1075.00      1500.00    3055.00         977.60             4032.60
St. Petersburg         780.00        1140.00      1500.00    3420.00         1094.40            4514.40
Other                  384.00         860.00      1200.00    2444.00         782.08             3226.08


Rwanda – Currency: Rwanda franc (RWF)
Kigali                    *          10000.00     13000.00   23000.00        9200.00           32200.00
Other                     *          8000.00      10400.00   18400.00        7360.00           25760.00


Saint Helena – Currency: Saint Helena pound (SHP). NOTE: One rate for country
Jamestown                 *             *               *       *            40.00%                *




                                                                                                       21
                                          Meal Rate
                                                                                               GRAND
        Country                                              Total                             TOTAL
         City         Breakfast     Lunch        Dinner      Meals     Incidental Amount   (taxes included)

Saint Kitts and Nevis – Currency: US dollar (USD). NOTE: One rate for country
Basseterre              16.00       25.00        40.00        81.00              25.92         106.92


Saint Lucia – Currency: East Caribbean dollar (XCD). NOTE: One rate for country
Castries                23.00       50.00        90.00       163.00              52.16         215.16


Saint-Pierre-et-Miquelon – Currency: euro (EUR). NOTE: One rate for country
Saint-Pierre              *           *               *         *               40.00%            *


Saint Vincent – Currency: East Caribbean dollar (XCD). NOTE: One rate for country
Kingstown               24.00       33.00        90.00       147.00              47.04         194.04


Samoa – Currency: tala (WST). NOTE: One rate for country
Apia                    17.85       32.95        48.70        99.50              31.84         131.34


San Marino – Currency: euro (EUR). NOTE: One rate for country
San Marino                *           *               *         *               40.00%            *


Sao Tomé and Principe – Currency: US dollar (USD). NOTE: One rate for country
Sao Tomé                 5.00       12.00        13.00        30.00              9.60           39.60


Saudi Arabia – Currency; Saudi riyal (SAR)
Jeddah                  81.15       99.75        152.45      333.35             106.67         440.02
Riyadh                  80.00       150.00       185.00      415.00             132.80         547.80
Other                   64.00       120.00       148.00      332.00             106.24         438.24


Senegal – Currency: CFA franc BCEAO (XOF)
Dakar                 10000.00     12000.00     15000.00    37000.00          11840.00        48840.00
Other                  8000.00     9600.00      12000.00    29600.00            9472.00       39072.00


Serbia - Currency: euro (EUR)
Belgrade                  *         16.00        22.00        38.00              15.20          53.20




                                                                                                      22
                                            Meal Rate
                                                                                                 GRAND
        Country                                               Total                              TOTAL
         City         Breakfast     Lunch          Dinner     Meals      Incidental Amount   (taxes included)

Kosovo (Includes          *            13.70       21.40      35.10            14.04              49.14
Pristina)
Other                     *            12.80       17.60      30.40            12.16              42.56


Seychelles – Currency: Seychelles rupee (SCR). NOTE: One rate for country
Victoria                51.00       134.00         174.00     359.00          114.88             473.88


Sierra Leone – Currency: leone (SLL)
Freetown              42000.00     64000.00       82000.00   188000.00        60160.00         248160.00
Other                 33600.00     51200.00       65600.00   150400.00        48128.00         198528.00




Singapore – Currency: Singapore dollar (SGD). NOTE: One rate for country
Singapore               25.00          35.00       50.00      110.00           35.20             145.20


Slovakia – Currency: Slovak koruna (SKK)
Bratislava              590.00      650.00         860.00    2100.00          672.00             2772.00
Other                   472.00      520.00         688.00    1680.00          537.60             2217.60


Slovenia – Currency: euro (EUR)
Ljubljana                 *            17.00       25.00      42.00            16.80              58.80
Other                     *            13.60       20.00      33.60            13.44              47.04


Solomon Islands – Currency: Solomon Islands dollar (SBD). NOTE: One rate for country
Honiara                 25.00          50.00       75.00      150.00           48.00             198.00


Somalia – Currency: Somali shilling (SOS). NOTE: One rate for country
Mogadiscio                *             *               *       *             40.00%                *


South Africa – Currency: rand (ZAR)
Cape Town               144.00      144.00         192.00     480.00          153.60             633.60
Durban                  101.00      104.00         136.00     341.00          109.12             450.12
Johannesburg            126.00      156.00         215.00     497.00          159.04             656.04


                                                                                                        23
                                         Meal Rate
                                                                                                    GRAND
        Country                                               Total                                 TOTAL
         City         Breakfast    Lunch        Dinner        Meals      Incidental Amount      (taxes included)

Pretoria                85.00      120.00       153.00        358.00          114.56                472.56
Other                   68.00       96.00       122.40        286.40           91.65                378.05


Spain – Currency: euro (EUR)
Barcelona               20.00       36.00       42.00          98.00           31.36                129.36
Madrid                  18.00       30.00       35.00          83.00           26.56                109.56
Other                   14.40       24.00       28.00          66.40           21.25                 87.65


Sri Lanka – Currency: Sri Lanka rupee (LKR)
Colombo                1100.00     1200.00     1900.00        4200.00         1344.00               5544.00
Other                  880.00      960.00      1520.00        3360.00         1075.20               4435.20




Sudan – Currency: Canadian dollar (CAD)
Khartoum                22.00       33.00       47.00         102.00           32.64                134.64
Other                   17.60       26.40       37.60          81.60           26.11                107.71


Suriname – Currency: Canadian dollar (CAD). NOTE: One rate for country
Paramaribo                *         18.00       27.00          45.00           18.00                 63.00


Swaziland – Currency: rand (ZAR). NOTE: One rate for country
Mbabane                 31.00      111.00       139.00        281.00           89.92                370.92


Sweden – Currency: Swedish krona (SEK)
Stockholm              180.00        285.00          360.00     825.00                 264.00           1089.00
Other                  144.00        228.00          288.00     660.00                 211.20            871.20


Switzerland – Currency: Swiss franc (CHF)
Bern                    24.00       40.60       51.45         116.05           37.14                153.19
Davos                     *         41.00       53.50          94.50           37.80                132.30
Geneva                  31.95       38.00       53.15         123.10           39.39                162.49
Zurich                  26.50       40.20       50.70         117.40           37.57                154.97




                                                                                                         24
                                            Meal Rate
                                                                                                GRAND
         Country                                              Total                             TOTAL
          City        Breakfast     Lunch          Dinner     Meals     Incidental Amount   (taxes included)

Other                   19.20       32.48          41.16      92.84           29.71             122.55


Syria – Currency: Syrian pound (SYP)
Damascus                765.00      795.00        1000.00    2560.00          819.20            3379.20
Other                   612.00      636.00         800.00    2048.00          655.36            2703.36


Taiwan – Currency: New Taiwan dollar (TWD). NOTE: One rate for country
Taipei                    *         760.00         970.00    1730.00          692.00            2422.00


Tajikistan – Currency: US dollar (USD). NOTE: One rate for country
Dushanbe                 5.00          8.00        10.00      23.00            7.36              30.36


Tanzania – Currency: Canadian dollar (CAD)
Dar es Salaam           11.00       18.00          21.00      50.00           16.00              66.00
Other                    8.80       14.40          16.80      40.00           12.80              52.80


Thailand – Currency: baht (THB)
Bangkok                 660.00      920.00        1140.00    2720.00          870.40            3590.40
Other                   528.00      736.00         912.00    2176.00          696.32            2872.32


Timor-Leste (formerly East Timor) – Currency: US dollar (USD). Note: One rate for country
Dili                     9.00       19.00          26.00      54.00           17.28              71.28


Togo – Currency: CFA franc BCEAO (XOF)
Lomé                   6000.00     10000.00       12000.00   28000.00        8960.00           36960.00
Other                  4800.00     8000.00        9600.00    22400.00        7168.00           29568.00


Tonga – Currency: pa’anga (TOP). NOTE: One rate for country
Nuku’alofa                *             *               *       *            40.00%                *




Trinidad and Tobago – Currency: Trinidad and Tobago dollar (TTD)




                                                                                                       25
                                            Meal Rate
                                                                                                 GRAND
        Country                                               Total                              TOTAL
         City         Breakfast       Lunch        Dinner     Meals      Incidental Amount   (taxes included)

Port of Spain           84.00         109.00       162.00     355.00          113.60             468.60
Tobago                  80.00         130.00       183.00     393.00          125.76             518.76


Tunisia – Currency: Tunisian dinar (TND)
Tunis                   15.50         23.00        33.20       71.70           22.94              94.64
Other                   12.40         18.40        26.56       57.36           18.36              75.72


Turkey – Currency: euro (EUR)
Ankara                  8.45          20.35        28.10       56.90           18.21              75.11
Istanbul                18.25         14.75        19.00       52.00           16.64              68.64
Other                   6.76          16.28        22.48       45.52           14.57              60.09


Turkmenistan – Currency: manta (TMM). NOTE: One rate for country
Ashgabat              59000.00    122500.00      146000.00   327500.00       104800.00         432300.00


Turks and Caicos – Currency: US dollar (USD).
Providenciales:
Provo                   16.65         27.45        40.50       84.60           27.07             111.67
Grand Turk:
Cockburn Town           8.00          14.00        33.00       55.00           17.60              72.60


Tuvalu – Currency: Australian dollar (AUD). NOTE: One rate for country
Funafuti                  *             *               *       *             40.00%                *


Uganda – Currency: Uganda shilling (UGX)
Kampala               15400.00    28800.00        32700.00   76900.00        24608.00          101508.00
Other                 12320.00    23040.00        26160.00   61520.00        19686.40           81206.40


Ukraine – Currency: US dollar (USD)
Kyiv                    13.00         25.00        35.00       73.00           23.36              96.36
Other                   10.40         20.00        28.00       58.40           18.69              77.09




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                                          Meal Rate
                                                                                              GRAND
        Country                                             Total                             TOTAL
         City         Breakfast    Lunch         Dinner     Meals    Incidental Amount    (taxes included)

United Arab Emirates – Currency: United Arab Emirates dirham (AED)
Abu Dhabi               71.00      105.00        137.00     313.00         100.16             413.16
Dubai                   72.00         93.00      120.00     285.00          91.20             376.20
Other                   56.80         84.00      109.60     250.40          80.13             330.53


United Kingdom – Currency: pound sterling (GBP)
London                  17.00         19.80       25.00     61.80           19.78              81.58
Other                   13.60         15.84       20.00     49.44           15.82              65.26


United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico
and Virgin Islands) – Currency: US dollar (USD)
Outside Continental     13.45         12.65       35.90     62.00           17.30              79.30
USA


Uruguay – Currency: Canadian dollar (CAD)
Montevideo               *            17.00       19.00     36.00           14.40              50.40
Other                    *            13.60       15.20     28.80           11.52              40.32


Uzbekistan – Currency: US dollar (USD). NOTE: One rate for country
Tashkent                12.00         20.00       33.00     65.00           20.80              85.80


Vanuatu – Currency: vatu (VUV)
Port Vila             1655.00     2225.00       2950.00    6830.00        2185.60             9015.60
Other                 1324.00     1780.00       2360.00    5464.00        1748.48             7212.48


Venezuela – Currency: Canadian dollar (CAD)
Caracas                 24.45         28.30       36.45     89.20           28.54             117.74
Other                   19.56         22.64       29.16     71.36           22.84              94.20


Vietnam – Currency: US dollar (USD)
Hanoi                   6.00          18.60       27.40     52.00           16.64              68.64
Ho Chi Minh City        16.25         15.90       24.65     56.80           18.18              74.98
Other                   4.80          14.88       21.92     41.60           13.31              54.91



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                                         Meal Rate
                                                                                                    GRAND
        Country                                               Total                                 TOTAL
         City         Breakfast     Lunch        Dinner       Meals     Incidental Amount       (taxes included)



Virgin Islands (of the USA) – See United States of America (Outside the Continental USA ONLY)


Virgin Islands (British) – Currency: US dollar (USD). NOTE: One rate for country
Road Town               10.00        16.00        28.00       54.00            17.28                 71.28


Yemen – Currency: US dollar (USD)
Aden                     6.00        8.00         13.00       27.00                8.64              35.64
Sana’a                  13.00        24.00        26.00       63.00            20.16                 83.16
Other                   10.40        19.20        20.80       50.40            16.13                 66.53


Zambia – Currency: Canadian dollar (CAD)
Lusaka                  24.70        22.60        27.25       74.55            23.86                 98.41
Other                   19.76        18.08        21.80       59.64            19.08                 78.72


Zimbabwe – Currency: US dollar (USD)
Harare                  47.20        40.40        54.85       142.45           45.58                188.03
Other                   37.76        32.32        43.88       113.96           36.47                150.43




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