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PERSONAL AND CONFIDENTIAL

 

Scott Brown

Research & Technology

 

23 August 2005

 

Dear Scott,

Further to our recent discussions, I am pleased to confirm your secondment to the Sumitomo / CDT Joint Venture on an expatriate assignment.

This letter defines the terms and conditions applying to your assignment in Tokyo, Japan as Executive Vice-President for the CDT / Sumitomo Joint Venture. During this assignment you will report to the Chief Executive Officer of the Joint Venture but will be expected to keep the CEO of CDT, in his capacity as a member of the Steering Committee of the Joint Venture, closely informed as to progress and important matters concerned with the Joint Venture.

It is currently expected that your assignment will be approximately 24 months (beginning approximately August 2005 and ending approximately July 2007).

Your compensation and benefits package outlined in this memo is designed to provide you with a level of income and benefits that are comparable to those you would receive in the United Kingdom. We have taken into consideration the additional costs that you can reasonably anticipate as a result of living in Tokyo, Japan.

At the time that your foreign assignment ends, you will stop receiving any premiums, allowances and/or differentials provided under CDT's Temporary Foreign Assignment. The terms and conditions outlined in this letter will be in effect only for the period of this assignment.

This offer and your start date are contingent upon approval of the appropriate visa within a reasonable period of time, as determined by CDT at its sole discretion.

    1. Total Compensation

To establish your total compensation, the intent of our approach is that on an overall basis, after all allowances and reimbursements, changes to your standard of living are minimised.

    1. Base Salary and Benefit Programs

Your base salary will remain unchanged at GBP155,418 per annum. Your salary will be administered according to UK salary and payroll guidelines. Your next salary review date will be 1 January 2006.

You and your family will continue to be covered under private health care (BUPA) and private dental plan providing you continue to meet all requirements of eligibility. Cover for you and your family will be extended to ensure that private medical and dental coverage is provided in Japan. You will also continue to participate in the UK Social Security and Stakeholder Pension Plan. It has been agreed that you will withhold pension contributions until your return to the UK upon completion of your assignment. Upon your return you will contribute a lump sum equivalent to a minimum of 5% of your base salary and CDT will match this backdated contribution with a 5% company contribution.

You will be eligible to take 27 days vacation per year in line with the vacation policy of CDT Ltd. However, during the course of the overseas assignment you will be eligible for Japanese public holidays rather than UK public holidays.

    1. Currenc

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