PRODUCTION FINANCE

This manual outlines the financial policies and procedures to be followed for all projects produced by CBS or its subsidiaries. The policies and procedures are designed to be in compliance with a multitude of laws and company policies, including but not limited to CBS corporate policies; the Sarbanes/Oxley Act; IRS guidelines; government regulations; and labor laws. Accounting and financial reporting practices shall be fair and proper, in accordance with, as applicable, generally accepted accounting principles (GAAP) or international accounting standards (IAS). Consistent reporting of, and adequate controls over, production transactions are the objective.