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and cultural events/festivities  (e.g., Christmas, Diwali), and/or (c) personal events (e.g., newborn child, 
wedding); and 
• Meals or entertainment (given or received) at which a representative from the sponsoring party (i.e., the party 
paying for the meal or entertainment) is not present at the event. Logging and Pre-Approval Requirements. The logging and pre-approval requirements for Other Gifts & Travel (given 
and/or received) are summarized below. For these purposes, Other Gifts & Travel sh ould be valued at the highest 
of cost or market value (and should be based on a reasonable estimate to the extent cost and/or market value cannot 
be determined with certainty). In addition, the value of a single Other Gift  & Travel given to or received by multiple 
recipients should be pro-rated among recipients. Logging and pre-approval of activities should be completed in the systems set out in Appendix A – Logging & Pre-
Approval. 1.