Sony Pictures Entertainment SPE IT Finance Payment of

Sony Pictures Entertainment SPE IT Finance Payment of SPE IT Contractors April’ 2013

New Process was created with SAP/Ariba Purchase orders are created based on PPM (SPE - Time Tracking System) Please see slide 7 for an outline of important dates IT Finance creates requisitions monthly based on PPM Time. POs are sent to vendors via e-mail Vendors should create one monthly invoice reconciled to Vendor Backup Report and send it to central A/P address. Sony Pictures Entertainment Attn: IT Finance P. O. Box 5146 Culver City, CA 90231 -5146 A/P matches PO with invoice and pays. 2

You will be paid monthly according to time booked in PPM You should be C Ensuring you bill SPE according to time booked in PPM by your resources (Tie your invoice to the Vendor Backup Report!) C Aligning your invoice dates with IT Finance IT Labor cutoff dates (see calendar on page 7) C Sending one invoice per month only You should not be D Billing based on your own internal time tracking D Billing based on verbal agreements with IT Project Managers D Sending multiple invoices to SPE in one month 3

Don’t forget the SPE “No PO, No Pay Policy” You should be C Waiting for your Purchase Order to arrive before billing monthly C Displaying the SPE purchase order reference prominently on your invoices C Making sure the dollar amount of your invoices agrees to the SPE Purchase Order exactly C Send a separate invoice for OT and any discrepancies between the PO and your Internal records. You should not be D Sending invoices without a purchase order reference D Sending invoices that do not agree to the PPM time worked D Billing dollar amounts which are inconsistent with the associated Purchase Order 4

Remember: Exceptions to PPM and T&E expenses billed separately You should be C Reconciling your PPM “Vendor Backup Report” to your primary invoice prior to invoicing SPE Billing for travel and other consultant expenses separately. You should not be D Sending primary monthly invoices if they are not reconciled to Vendor Backup Report (and hence, PPM time) D Billing expenses and consultant time on the same invoice D Sending in a separate exception invoice instead of instructing your resources to “rework” their timesheets (please see Time Accounting Policy) Continue F Working with IT Finance to resolve exceptions 5

Important: Send your invoices to the central A/P address! You should be C Sending your invoices to the following A/P address Sony Pictures Entertainment Attn: IT Finance P. O. Box 5146 Culver City, CA 90231 -5146 You should not be D Sending invoices to IT Finance D Sending invoices to individual IT Project Managers 6

IT Labor Period Cut-off Calendar for Sony’s Fiscal Year Ending 2013 Sony Pictures IT Finance - Labor Close Schedule Fiscal Year 2014 Period 1 2 3 4 5 6 7 8 9 10 11 12 7 Month Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 LABOR CLOSE Start Date March 16 April 20 May 18 June 22 July 20 August 24 September 21 October 19 November 16 December 14 January 18 February 15 End Date April 19 May 17 June 21 July 19 August 23 September 20 October 18 November 15 December 13 January 17 February 14 March 14 # of Weeks 5 4 5 4 4 TOTAL WEEKS Quarter 14 13 12 13 52 Q 1 Q 2 Q 3 Q 4

Getting Help IT Finance is responsible for creating of requisitions and Purchase orders for IT Contractor Vendors. Please contact us with any questions or issues you may have. Contact Information: Director, IT Finance: Gaspar Vasquez (310) 244 -4518 • Gaspar_Vasquez@spe. sony. com Sr. Financial Analyst: Charles Yam (310) 244 -3489 • Charles_Yam@spe. sony. com Accounts Payable Hotline: (310) 665 -6770 • Sony_Accounts_Payable@spe. sony. com 8