Microsoft Word - Auria Hourly Handbook December 2021 - FINA

or cargo services, the AURIA Legal Department must assess any potential expediting payment to ensure that it will not create a potential violation of the FCPA or the law of another country.

In addition, the U.S. government has a number of laws and regulations regarding business gratuities to U.S. government personnel. The promise, offer or delivery to an official or Employee of the U.S. government of a gift, favor or other gratuity in violation of these rules would not only violate Company policy, but may also be a criminal offense. State and local governments, as well as foreign governments, may have similar rules. If requested, the Company's Legal Department can provide guidance to Employees in this area. Any activity that involves exporting commodities or transmitting technical data or software to another country may require a validated export license. An "export" is defined as any method of conveying products or data to foreign individuals or companies, verbally or in writing, including sales, training and consulting, and product promotion, even if the activities occur in the U.S. Regardless of the country in which you are working, United States Export Control Regulations apply to the following:

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Direct exports from the United States;

● Re-exports of certain U.S.-origin commodities and technical data from countries outside the U.S. to third countries; ● U.S.-origin parts and components used in the manufacture of a non-U.S. end-product for export or re-export; and

● Non-U.S.-produced direct products that result from U.S.-origin technical data.

A validated license may be needed even if a commodity is freely available in the United States or if technical data or software is not proprietary. In addition, various embargo laws and U.S. Department of Treasury regulations place restrictions on trading with Burma (Myanmar), Cuba, North Korea, Iran, Iraq, Sudan, Syria, and certain other countries, as well as individuals and entities listed on the Specially Designated Nationals List. The European Union also has similar regulations. These regulations and their application to foreign subsidiaries vary, depending on the entity involved and the type of transaction. Their application is not limited to high technology trade but can extend to all types of transactions with listed countries, entities and individuals. If an Employee becomes aware of possible violations of applicable export control or embargo laws, or has a concern regarding a particular country, individual, or organization with which the Company is conducting business, he or she should seek advice from the Legal Department in the manner as discussed in Section XIII.

XII. Waivers of the Code of Business Conduct and Ethics

A waiver of this Code for any Employee may be made only by the Company's Legal Department.

XIII. Reporting any Illegal or Unethical Behavior or Accounting or Auditing Concerns

Employees are encouraged to talk to supervisors, managers or other appropriate personnel about observed illegal, unethical or inappropriate behavior or accounting or auditing concerns, and when in doubt about the best course of action in a particular situation. Company policy does not allow retaliation for reports of misconduct by others or of accounting or auditing concerns, in each case, made in good faith by Employees.

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