First assignment : e-mail to managers

Dear managers,

I always appreciate your dedication for the company.

Today, I am so sorry to tell you the bad news.

And I will let you know that this decision is very unfortunate, but unavoidable measures for the development of company.

Our company has very bad performance in last year.

In last year, Not only reduced the sales by 7% year-on-year but also reduced operating income  by 12% due to the increases in price of raw material ; pulp.

Last year’s figures were the worst performance since establishment and more heartbreaking was that this bad performance will not seem to improve in near future.

Meanwhile, the company has provided various kinds of welfare system for the employees such as paid vacation and health insurance.

However, the company's survival is threatened by the bad performance. So headquarters in Frankfurt, Germany decided to reduce or abolish some welfare benefits(including salary) for a while at the end of a profound debate.

Reduced or abolished benefits are the abolition of paid vacation, no bonuses in this year and salary cut about 3-5%. This policy will apply to all employees, including president and salary cut will be determined according to the rank of position. More senior position, more reduction in salary.

This inevitable decision comes from that the company does not want no one fired.

And I am sure If some new product offerings and more aggressive promotional and marketing efforts are successful, these decisions will be reconsidered.

If we have chance to talk face to face, we can discuss in more depth but, next meeting for all Southeast Asian managers planned for three weeks away, I have to notify this bad news by e-mail.

After reading this mail, please communicate this news to the employees who you are in charge of.

I hope you will explain to employees sufficiently and satisfactory that this is inevitable decision considering the bad performance.

In addition, please notify that these decisions will be reconsidered at any time if the company's situation will be better.

If you have any curiosities about these matters, please contact me by email.

I will respond in good faith.

I really appreciate your hard work again and I hope that as the company's situation has improved, so we can talk such a crisis as memories in the near future.

Sincerely yours,