This document provides a summary of the policy manual for employees of IPCO Developments (Bangladesh) Limited and IPCO Hotels Limited. It outlines the company's philosophy of being an international enterprise that improves relationships and hospitality worldwide. It establishes policies regarding equal employment opportunity, at-will employment, sexual harassment, safety procedures, reporting injuries, a drug-free workplace, prohibiting sexual harassment, and disciplinary actions. It also covers personnel administration, employee records, payroll information, overtime, attendance and various types of leave (e.g. maternity leave, medical leave, leave of absence).