Sony Pictures Entertainment

SPE IT Finance

Payment of SPE IT Contractors

January 2012

2

New Process was created with SAP/Ariba rollout in October 2004

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 Back-up 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.

3

You will be paid monthly according to time booked in PPM

You should be Ensuring you bill SPE according to time booked in PPM by your

resources (Tie your invoice to the Vendor Backup Report!) Aligning your invoice dates with IT Finance IT Labor cutoff dates

(see calendar on page 7) Sending one invoice per month only

You should not beBilling based on your own internal time trackingBilling based on verbal agreements with IT Project ManagersSending multiple invoices to SPE in one month

4

Don’t forget the SPE “No PO, No Pay Policy”

You should be Waiting for your Purchase Order to arrive before billing monthly Displaying the SPE purchase order reference prominently on your

invoices Making sure the dollar amount of your invoices agrees to the SPE

Purchase Order exactly Send a separate invoice for OT and any discrepancies between the

PO and your Internal records.

You should not beSending invoices without a purchase order referenceSending invoices that do not agree to the PPM time workedBilling dollar amounts which are inconsistent with the associated

Purchase Order

5

Remember: Exceptions to PPM and T&E expenses billed separately

You should be Reconciling your PPM “Vendor Backup Report” to your primary

invoice prior to invoicing SPEBilling for travel and other consultant expenses separately

You should not beSending primary monthly invoices if they are not reconciled to

Vendor Backup Report (and hence, PPM time)Billing expenses and consultant time on the same invoice Sending in a separate exception invoice instead of instructing your

resources to “rework” their timesheets.

Continue Working with IT Finance to resolve exceptions

6

Important: Send your invoices to the central A/P address!

You should be Sending your invoices to the following address

Sony Pictures Entertainment

Attn: IT Finance

P.O. Box 5146

Culver City, CA 90231-5146

You should not beSending invoices to IT FinanceSending invoices to individual IT Project Managers

7

IT Labor Period Cut-off Calendar for Sony’s Fiscal Year Ending 2012

SONY PICTURES ENTERTAINMENTIT FINANCE

LABOR BILLING PERIODSFISCAL YEAR 2012

  Labor Labor

Month Start Date End Date

Apr-11 March 19 April 22

May-11 April 23 May 20

Jun-11 May 21 June 24

Jul-11 June 25 July 22

Aug-11 July 23 August 19

Sep-11 August 20 September 23

Oct-11 September 24 October 21

Nov-11 October 22 November 18

Dec-11 November 19 December 16

Jan-12 December 17 January 20

Feb-12 January 21 February 17

Mar-12 February 18 March 16

8

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

Financial Analyst: Liza Almeida

Accounts Payable Hotline: (310) 665-6770• Sony_Accounts_Payable@spe,sony.com