text: **Annex IV - Daily subsistence allowances and**
  **accommodation flat rates**
  
  The daily subsistence allowance is deemed to cover all subsistence expenses incurred 
  during one day of travel, including meals, local transport which includes transport to and 
  from the airport or station, insurance and sundries. Applicable rates are provided in the 
  table below: 
  
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              [html]<thead><tr><td>Travel location</td><td>Daily allowance</td><td>Accommodation flat - rate ceiling</td></tr></thead><tbody><tr><td>FINLAND</td><td>113</td><td>142</td></tr></tbody>
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