This agreement details the terms and conditions under which you are appointing Theta7 (a trading name of THETA 7 Accounting & Bookkeeping L.L.C Co No 11318350, registered address Gulf Towers - 5 Oud Metha Rd - Umm Hurair 2 - Dubai - United Arab Emirates) to act on your behalf. THETA 7 Accounting & Bookkeeping L.L.C is an accounting firm licensed and regulated under the Institute of Financial Accountants.
1) Supplementary Documentation for this Agreement
2) Client Authorisation
3) Termination of Agreement
5) Data Privacy & Protection and GDPR statement
6) Professional Indemnity Insurance
7) Our Fees
9) Fair and Responsible Usage of our Services
10) Definition of Services & Responsibilities
a) Financial Statements
c) VAT Returns
e) Management Accounts
f) Personal Tax Returns
g) Specialist & Bespoke Accounting Services
h) Pension Scheme Services
11) Usage of Website – Privacy and Data Protection
12) GDPR Policy
1.0 Supplementary Documentation for this Agreement
1.1 This document much be read and agreed to in conjunction with the Client Registration Form. The electronic signature used on that form also signs your agreement to the terms and conditions listed in this agreement.
1.2 We may not act for you in respect of all your business, taxation and accounting affairs; as such, the sections of this document that apply to you, are those that match the services listed on your Client Registration Form. These variables will include one or more of the services listed in section 9.0 of this document. After completing your online application at www.Theta7.ae a copy of your complete and signed Client Registration Form should have been emailed to you. If you have not received this, please contact our Onboarding Team at onboarding@Theta7.ae.
2.0 Client Authorisation
2.1 We are required to obtain all documentation require to prove your
identity, this includes all parties of Significant Control where appropriate. As a result of our Anti-Money Laundering Regulations, failure to provide sufficient documentation when requested will result in us terminating this agreement and ceasing to act in your behalf.
2.2 We are required to comply with Anti Money Laundering (AML) regulations, as result we will not be held liable for any losses or inconvenience caused during our compliance with these regulations.
2.3 If you have any previous history in relation to fraudulent or laundering activity, even if this relates to commercial or non-commercial entities for which we have not been contracted to provide services, you must make us aware of these issues before we enter into any arrangement with you.
2.4 We will also request Agent Authorisation to discuss your tax affairs with Federal Tax Authority. You will receive an activation code in the post that must be shared with us in order for us to register it with FEDERAL TAX AUTHORITY OF THE UNITED ARAB EMIRATES.
3.0 Termination of Agreement
3.1 Upon submission of your application the terms highlighted in this agreement come into force. Either party can termination this agreement at any time. Where you have made payments monthly, these will not be refunded to you even if the associated year end work has not been completed. All outstanding accountings fees must be settled.
4.1 We take the confidentiality of our client’s information very seriously. All accounts, statements and reports prepared by us are for your exclusive use within your business or to meet specific statutory responsibilities. They will not be shown to any third party without your prior consent.
4.2 You may appoint someone else to speak to us on your behalf; however, we would require your consent in writing. Please contact us for further details.
5.0 Data Privacy & Protection Statement
5.1 Our accounting firm confirms adherence to the General Data Protection Regulations (GDPR). Our full policy is recorded in item 13 of these terms and conditions.
5.2 Certain data is collected by use of our websites. Details of this are recorded in item 12 of these terms and conditions.
5.3 By accepting these terms and conditions you are accepting our contractual relationships under the Data, Privacy & Protection Policy.
6.0 Professional Indemnity Insurance (PI)
THETA 7 Accounting & Bookkeeping L.L.C is covered in respect of its Professional Indemnity Insurance provided by Tokio Marine HCC, as required under the terms of our Practicing License from the Institute of Financial Accountants.
7.0 Our Fees
7.1 Payment of Our Fees
7.1.1 Invoicing – you will be invoiced at the start of each month, this is in advance and in respect of the work to be conducted in the following calendar month.
7.1.2 Direct Debit – we will collect our fees by direct debit within 7 days of the invoice being issued. Where a direct debit instruction fails, we will continue to attempt to collect the monies until the transaction is successful.
7.1.3 Late payment of fees - where fees are paid late as a result of failed direct debit instructions, and / or in respect of bank transfers from you, we will charge an annual interest on the outstanding balance at LIBOR + 4%. Where you are over 60 days late an admin charge of 355 AED will be applied to your invoice.
7.1.4 Prior Period Work - where we notice work is required for a previous period, we will notify you of this fact and await your instruction. Work in a previous period will be charged at the same rate as per your contract for the current period. We may instruct payment before conducting the work. Where a quote is provided at a reduced rate, this can only be approved by a senior director of the accounting firm.
7.1.5 All fees quoted are excluding VAT, and VAT will be charged for all our services.
7.2 Frequency of Payment
7.2.1 Our accounting and bookkeeping services are priced as an annual cost per financial period we complete on your behalf.
7.2.2 You may choose to pay the entire year in advance before we start completing our work. This may attract a reduced rate for the year when compared to a monthly charge.
7.2.3 If you join us as a client part way through your Financial Year and select to pay monthly, our first invoice will be in respect of the backdated months since the start of your financial year. For example if you complete the Client Registration Form on 1st February 2020 for us to complete your accounts with the financial year end of 30th June 2020, your first invoice and direct debit payment will be for the monthly charge x 7 months for the accounting portion of the package; the 7 months represent the number of months from 1st July 2019 to 31st January 2020.
7.3 Accounting packages – our accounting packages provide an estimate of the work involved, based on the number of transactions, turnover, foreign/overseas involvements and tax complications. We understand your business changes and evolves, and due to these, the work that we do for you may also change. If your business increases above the thresholds/limits of your specified package we may need to increase the monthly cost accordingly.
7.4 Quoted Work – any quotes provided by our team are merely an estimate of the work involved and their associated costs. Where it is too complex to estimate an agreed fixed price for a service, we will agree an hourly rate for conducting a particular piece of work.
7.5 Fee Increases - From time to time we will increase fees to keep up with inflation or increasing costs. We will notify you of any fee increases at least 14 days in advance.
7.6 Costs Paid on Your Behalf – there may be instances where we have paid costs on your behalf. Unless otherwise specified these costs will be added onto your monthly invoice as and when they are incurred. These costs may include (but are not limited to) Travel Costs, Companies House Filing Fee, Accounting Software Fee and Receipt Scanning Software. Some costs may require payment in advance.
8.1 If you would like to make a complaint to Theta7 please email complaints@Theta7.ae. A senior member of our team will make contact in 4-5 working days.
9.0 Fair and Responsible Usage of our Services
9.1 We aim to provide an affordable accounting service to small and medium sized businesses. As such, we aim to provide support, advice and assist without specified limits where these are considered to be a reasonable level of requests on the time of our team. Where we consider that you are exceeding our fair usage limits, we will inform you of this fact. This will likely involve a revision in pricing to reflect the true cost of the service being used. The Accounting Service within our monthly plans is designed to include the following:
· Preparation & Filing of your Year End Accounts & Corporation Tax Returns
· Filing of your Annual Confirmation Statement
· Provision of quick ad hoc tax advice and support (not take more than 10 minutes per question for our team to answer)
· 1 online meeting per year – unless specified / agreed via a separate arrangement
What is not included and chargeable in line with our hourly rates:
· Advice requiring computations, additional research from our team, third-party consultation, International Tax Compliance and Residency Status
· Questions on tax matters outside our contractual relationship (this could include advising on a new business venture, that is unrelated to the business for which we have been appointed as your accountant)
· Mortgage References
· Letting References
· Cashflow Forecasts
· More than 1 face to face or online meeting per year
· Other company secretarial services (such as Directorship Changes, Register Address Change, Shareholder Form Filings)
· Management Accounting support
10.0 Definition of Services & Responsibilities
10.1 Your responsibilities regarding your Financial Statements10.1.1
For the purposes of this agreement your financial statements includes your Statutory Accounts for Companies House, Corporation Tax Return, Self- Assessment Personal Tax Returns and any associated statements/returns we prepare on your behalf. 10.1.2
You must make all information, explanation and documentation available to us in order to prepare your accounts. 10.1.3
You must ensure your bookkeeping records are up to date, complete and accurate before we can prepare your financial statements, reports, or file any relevant returns to a third party. This responsibility is not avoided where you contract to our bookkeeping services, and it is your responsibility to pay for any work you request us to perform.10.1.4
You are responsible for conducting your affairs in an ethical, legal and responsible manner. This includes protection of your data and tangible as well as intangible assets. Where there is a requirement for regulatory compliance duties, you must also ensure you have appropriate controls and process to prevent non-compliance and the detection of fraudulent activities. 10.1.5
If you have any previous history in relation to fraudulent or laundering activity, even if this relates to commercial or non-commercial entities for which we have not been contracted to provide services, you must make us aware of these issues before we enter into any arrangement with you.
10.2 Our responsibilities during and filing your Financial Statements10.2.1
We will act diligently to produce financial statements which accurately reflect the information supplied by you regarding your business affairs but will not be responsible for errors arising from incorrect information supplied by you. 10.2.2
We will not take responsibility for any losses, penalties, surcharges, interest or additional tax liabilities due to FEDERAL TAX AUTHORITY OF THE UNITED ARAB EMIRATES, Companies House or any other organisation under any circumstances. Individual circumstances may be taken into consideration where we may contribute a portion of the fine solely at our discretion. 10.2.3
Any liability resulting from errors in the preparation of accounts, tax returns or any other work carried out is limited to the fee we charge for completing that work.
If we are appointed to complete your bookkeeping, we will need to collect all your support documentation before completing the accounts. We require only digital copies of your invoices, bills, receipts and relevant contracts. It is therefore your responsibility to ensure you keep and store the hardcopies and originals for the specified periods defined by the relevant authorities (for FEDERAL TAX AUTHORITY OF THE UNITED ARAB EMIRATES this is 6 years from the reporting period year-end). 10.3.2
If your Theta7 package accounting contract includes a specified volume of bookkeeping based on a maximum number of transactions per month, and the number of transactions exceed this specified monthly limited, we will add the additional charges in respect of our bookkeeping at a rate of 4.2 UAE per transaction, or 75 UAE per hour. The choice to use the per transaction or hourly rate is entirely at the discretion of the directors of Theta18.104.22.168
From time to time a director at Theta7 may apply discretion over certain charges or provide a fixed rate price in respect of any catch-up work involved. The price / rate applied in this circumstance should not be considered to apply to any other work and is limited to the specific work agreed. 10.3.4 Where you are doing your own bookkeeping, we will try to highlight any issues we find during the preparation of your accounts. However, it is ultimately your responsibility and / or the responsibility of the third party completing your books.
10.4 VAT Returns10.4.1
Where we conduct your bookkeeping, we will aim to collect all the supporting documentation as described under the bookkeeping section of this document. 10.4.2
Where you conduct your own bookkeeping, you will need to ensure you provide accurate records and supporting documentation for us to assist in this process. If we notice something incorrect we will aim to raise this with you, however, it is your responsibility to ensure your bookkeeping records are correct and complete. 10.4.3
VAT Filing Data Filing Services should not be confused with our main VAT Return Services. We will provide professional scrutiny and oversight during the preparation of your return.
If you engage us for overseas PAYE compliance services, these will be contracted via a separate agreement.
10.6 Our responsibilities for production of Management Accounts10.6.1
In the event you appoint us to provide management accounting services, you acknowledge this could be formed from the following components: 10.6.1.1
Data Mapping / Analysis – extraction of data from your accounting reports for representing in a useable format. 10.6.1.2
Accounting Logic – accountants investigating and implementing existing and future management accounting methodology for implementation in the accounts. 10.6.1.3
Checking bookkeeping – accountants investigating (at a high level) the general accuracy of the bookkeeping records, while raising any issues with yourself and your team. Where the items are basic/quick to correct, we will try to make these adjustments within our agreed monthly fee. Where the item/issue involves a great deal more time/work than we would reasonably expect, we will need to agree a price to completing this additional work.10.6.1.4
Relevant bookkeeping activity – the production of management accounts may include assisting your existing bookkeeper with items of higher complexity. These items may include balance reconciliations, monitoring / posting journal from management accounting policies and maintenance of fixed asset register. These variables will be agreed and price before conducting the work. It may be required that we work on your accounts for a limited period of time before these items can be known – once these items are known and understood this may result in a revised fee – either up or down. 10.6.2
Where we are appointed to provide management accounts for internal or external purposes we will offer our standard report formats. Where you require bespoke reports we will quote the relevant costs for creating these reports.
10.7 Your responsibilities for production of Management Accounts10.7.1
It is important to note that the management reports we provide will be based on the bookkeeping records for your business. Where you have poor quality records we will attempt to highlight where these issues are. If we are required to perform any adjusting work, we will charge this at our hourly accountant rates dependent on the complexity of the situation. 10.7.2
We will not be held responsible for presenting incorrect information that is a result of your incorrect and/or incomplete bookkeeping records. 10.7.3
Depending on the frequency agreed for the provision of the accounts, we will agree a cut-off date for which your bookkeeping records must be closed and complete. Failure to meet this cut-off failure may result in your management reports being produced late. Any resulting penalties from third parties will be yours to bear, not THETA 7 Accounting & Bookkeeping L.L.C or its directors.
10.8 Your responsibilities to produce your Personal Tax Return10.8.1
You must respond in good time to any questions we raise to you, in respect of your tax affairs and financial history. 10.8.2
If there are any relevant questions that you believe have not been asked, you must raise this matter with us to allow us to make an appropriate judgement. 10.8.3
You must declare all your sources of income and gains and make the appropriate information available to us. This includes UAE as well as overseas income. When contracting us to act as your accountant you agree to share all information in respect of your income or gains whether you personally deem this to be relevant.10.8.4
You are responsible for ensuring that you provide all the required information and pay any outstanding fees to us in good time before your 31st January tax return deadline.
10.9 Our responsibilities to produce your Personal Tax Return (SA100)
We will act diligently in the preparation of your personal tax computation and returns. 10.9.2
We will prepare your returns in good time upon receipt of the necessary information. 10.9.3
We are not responsible for you providing incorrect information or having incomplete records. 10.9.4
We not responsible if you have made omissions or supplied incorrect values in previous periods.
10.10 Specialist & Bespoke Accounting Services
Our Specialised accountancy services include combined accounting, administrative and software development. Due to the bespoke nature of these services, they will be contracted and priced separately.
10.11 Pension Scheme Services10.11.1
Pension scheme services should not be confused with our payroll / auto enrolment services. Our pension scheme services refer to services supplied to the trustees, administrator and/or sponsors of a UAE registered pension scheme. 10.11.2
These specialist services typically include those relating to pension scheme taxation, technology consultancy, pension administration, fund accounting and relative scheme returns to FEDERAL TAX AUTHORITY OF THE UNITED ARAB EMIRATES or the Pensions Regulator. 10.11.3
Returns to both FEDERAL TAX AUTHORITY OF THE UNITED ARAB EMIRATES and the Pensions Regulator are based on information supplied to us. We cannot be held responsible for your incorrect accounting or pension administration records. 10.11.4
Retirement PAYE Services
11.1 Personal identification information
We may collect personal identification information from Users in a variety of ways, including, but not limited to, when Users visit our site, register on the site, fill out a form, respond to a survey, subscribe to the newsletter and in connection with other activities, services, features or resources we make available on our Site. Users may be asked for, as appropriate, name, email address, mailing address, phone number, credit card information. Users may, however, visit our Site anonymously. We will collect personal identification information from Users only if they voluntarily submit such information to us. Users can always refuse to supply personally identification information, except that it may prevent them from engaging in certain Site related activities.11.2 Non-personal identification information
We may collect non-personal identification information about Users whenever they interact with our Site. Non-personal identification information may include the browser name, the type of computer and technical information about Users means of connection to our Site, such as the operating system and the Internet service provider utilized and other similar information.11.3 Web browser cookies
Theta7.ae collects and uses Users personal information for the following purposes:
· To improve customer service as your information helps us to more effectively respond to your customer service requests and support needs.
· To personalize user experience as we may use information in the aggregate to understand how our Users as a group use the services and resources provided on our Site.
· To improve our Site as we continually strive to improve our website offerings based on the information and feedback we receive from you.
· To process transactions as we may use the information Users provide about themselves when placing an order only to provide service to that order. We do not share this information with outside parties except to the extent necessary to provide the service.
· To administer a content, promotion, survey or other Site feature
· To send Users information they agreed to receive about topics we think will be of interest to them.
· To send periodic emails. The email address Users provide will be used to respond to their inquiries, and/or other requests or questions. If User decides to opt-in to our mailing list, they will receive emails that may include company news, updates, related product or service information, etc. If at any time the User would like to unsubscribe from receiving future emails, we include detailed unsubscribe instructions at the bottom of each email or User may contact us via our Site.
11.5 How we protect your information
By using our websites, you signify your acceptance of this policy and terms of service. If you do not agree to this policy, please do not use our websites. Your continued use of the websites following the posting of changes to this policy will be deemed your acceptance of those changes.
12. General Data Protection Regulations
12.1 What is Personal Data?
Personal data relates to any information about a natural person that makes you identifiable which may include personal, genetic and biometric data such as (but not limited to): Names and contact information i.e. emails and telephone numbers, Social Security Numbers, Employment history, Employee numbers, Credit History, Personal tax, Payroll and accounting data, Medical conditions, Biometric data (e.g. photos)12.2 What is a Data Controller?
A “data processor” is a person or organisation which processes personal data for the controller. The data processor is THETA 7 ACCOUNTING & BOOKKEEPING L.L.C, Gulf Towers - 5 Oud Metha Rd - Umm Hurair 2 - Dubai - United Arab Emirates12.4 Who is the Data Protection Officer?
The data protection officer is Arnold Lyle Ayton, (Director) who can be contacted at the above address or on gdpr@Theta7.ae or by calling 020332599341.12.5 What is Data Processing?
Data processing is any operation or set of operations performed upon personal data, or sets of it, be it by automated systems or not. Examples of data processing explicitly listed in the text of the GDPR are: collection, recording, organising, structuring, storing, adapting, altering, retrieving, consulting, using, disclosing by transmission, disseminating or making available, aligning or combining, restricting, erasure or destruction.12.6 What information do we collect about you?
We use and process the information you provide to us to enable us to discharge the Services agreed and for other related purposes including updating and enhancing client records, analysis for management purposes, carrying out credit checks in relation to you, statutory returns, legal and regulatory compliance and Crime prevention. Please see Appendix A for the detail of employee information that we may collect from you.12.7 How will we use the information about you and why?
We will only use your and your employee personal information to provide the Services you have requested from us. This also includes steps taken at your request before entering into a contract. We will only use this information subject to your instructions, data protection law and our duty of confidentiality. Our work for you may require us to pass your information to our third-party service providers, agents, subcontractors and other associated organisations (such as pension providers) for the purposes of completing tasks and providing the Services to you on our behalf. All our third-party service providers are required to take appropriate security measures to protect your personal information. We do not allow our third-party service providers to use your personal data for their own purposes. We only permit them to process your personal data for specified purposes and in accordance with our instructions. Any data transferred will either be via a secure encrypted portal or password protected document.12.8 International Transfer of Data.
We shall not transfer your Data outside the European Economic Area (EEA) or the European Union (EU) without your prior written consent.12.9 Security of data collected
When you give us personal information, we take steps to make sure that it’s treated securely. Sensitive documents are password protected before being saved in our secure network directories. No documents are stored by us in hard copy format. All documents and reports sent out by us are password protected and we strongly suggest that the data you provide to us is also password protected. You are responsible for keeping this password confidential and we ask you not to share your password with anyone. All administrators have secure emails that are password protected. Access to our systems are via a log-in and password individual to each administrator.12.10 Personnel
All our employees are bound by contractual or statutory confidentiality obligations in relation to the Data, and have received appropriate, regular and recent training and guidance on data protection and security. Should an administrator leave our employment, their access to all systems will be disabled on their leaving date.12.11 Document Retention
We do not hold any hard copy documents. It is therefore your responsibility to retain and securely store any hard copies of data. We will routinely remove and delete sensitive employee data. Data pertaining to anti-money laundering will be retained.12.12 Subject Access Request
You have the right to request a copy of the information that we hold about you. If you require a copy of some or all your personal information, please email or write to us at our registered address. We will respond to your request within one month of receipt of the request. Your employees also have this right to their information and should follow the same steps should they wish to exercise this right.12.13 Objections to processing of Personal Data
It is your right to lodge an objection to the processing of your personal data if you feel you have the grounds to do so. The only reasons we will be able to deny your request is if we can show compelling legitimate grounds for the processing, which override your interest, rights and freedoms, or the processing is for the establishment, exercise or defence of a legal claim.12.14 Complaints
If you feel that your personal data has been processed in a way that does not meet the GDPR, you have a specific right to lodge a complaint with the relevant supervisory authority. The supervisory authority will then tell you of the progress and outcome of your complaint. The supervisory authority in the UAE is the Information Commissioner’s Office.12.15 Data that we may hold about you / your Employee(s)
This is an example list and we may have to hold additional information in order to process the information you provide to us to enable us to discharge the Services (as defined in our Client Registration Form, supporting Schedules and term & conditions) for other related purposes.
Employer Details – including: • Employer Name • Director Name • Director Home Address • Copy of Director passport • PAYE Reference (Tax Office Number / Tax Office Reference) • Accounts Office Reference • SA UTR • Company Tax Reference (Company UTR) • Employer Address • Employer Bacs Service User Number (SUN) Employee Details – including: • Week No / Month No • Pay Frequency • Payment Date • Payment Method • Number of earnings periods covered by this payment • Title • Forename • Surname • Employee Address • Date of Birth (DD/MM/YYYY) • Gender (male / female) • NI Number • Works Number / Payroll ID • Old Payroll ID • Employee Start Date • Start Declaration • Student Loan Start Indicator • Occupational Pension for recently Bereaved Spouse or Partner? • Annual amount of Occupational Pension • Employee Leaving Date • Hours Worked ( A,B,C,D,E ) • Tax code • Non-Cumulative indicator • Tax Regime • Tax Week of Appointment of Director • Irregular Employment Payment Pattern Indicator • Taxable Pay in this pay period • Occupational Pension or Annuity Payment Indicator • Trivial Commutation Payment Type(s) • Trivial Commutation Payment Amount(s) • Benefits value taxed via payroll in this pay period • Payment value not subject to Tax or NIC • Pay after Statutory deductions • Payment to Non-Individual Indicator • Payment after Leaving Indicator • Aggregated earnings Indicator • Taxable Pay TD in this employment • Benefits value taxed via payroll YTD in this employment • Tax deducted or refunded in this pay period • Student Loan repayment in this pay period • Employee Pension Contributions under net pay arrangements in this pay period • Employee Pension Contributions not under net pay arrangements in this pay period • On Strike Indicator • Unpaid Absence Indicator • Items subject to Class 1 NIC but not taxed under PAYE excluding Pension in this pay period • Deductions value from Net pay in this pay period • Total Tax TD in this employment Total Student Loan repayment recovered YTD in this employment • Employee Pension Contributions YTD under net pay arrangements in this employment • Employee Pension Contributions YTD not under net pay arrangements in this employment • NIC Table Letter • Gross Earnings for NICs in this pay period • Gross Earnings for NICs YTD • At LEL YTD • LEL to PT YTD • PT to UEL YTD • Total of Employer NI Contributions in this pay period • Total of Employer NI Contributions YTD • Employee NI Contributions in this pay period • Employee NI Contributions YTD • Director's NIC method of calculation • Employer Name in Bank Account • Employer Bank Sort Code • Employer Bank Account Number • Employee Name in Bank Account • Employee Bank Sort Code • Employee Bank Account Number • User Reference (Roll Number) • Bacs HASH Code • Random String • Employee Seconded to work in UAE - Type (A, B or C)? • If Employee, is a European Economic Area or Commonwealth citizen? • If Employee is under EPM 6 (modified) scheme? • Late PAYE Reporting reason (A,B,C,D,F,G,H) • SMP YTD • SPP YTD • SAP YTD • ShPP YTD • Partner NINO • Partner Initials • Partner First Forename • Partner Second Forename • Partner Surname • P45 Part 1 Taxable Pay TD • P45 Part 1 Tax TD • P45 Part 1 Deceased Indicator • P60 Previous Employment Taxable Pay TD • P60 Previous Employment Tax TD • P60 Week 53 Indicator • Email Address • Flexibly accessing Pension Rights • Pension Death Benefit • Serious Ill Health Lump Sum Indicator • Flexible drawdown Taxable Payment • Flexible drawdown Non-taxable Payment • Car Make(s) • CO2 Emissions for car(s) • Car Fuel Type(s) • Car Identifier(s) (Car Registration No) • Amendment Indicator(s) • Calculated Price(s) • Dates Car was available From (DD/MM/YYYY) • Cash equivalent of Car(s) • Dates Car was available To (DD/MM/YYYY) • Dates on which free fuel was provided (DD/MM/YYYY) • Cash equivalent of Fuel • Dates on which Free fuel was withdrawn (DD/MM/YYYY)