48117_Amneal Code of Conduct-update 2023 R6.indd

18 November 2023 We believe all decisions must be based on the consideration of facts, and free of any conflict of interest which might compromise objectivity. Every colleague has a primary responsibility to advance Amneal’s business objective, avoiding situations where their actions or personal interests create even the appearance of a conflict with Amneal’s interests. A conflict of interest can arise when a colleague takes actions or has personal interests that make it difficult to perform his or her Company duties objectively and effectively. A conflict of interest may also arise when a colleague, or a member of his or her immediate family, receives improper personal benefits as a result of his or her position with the Company. An “immediate family member” includes a person’s child, stepchild, parent, stepparent, spouse, sibling, mother-in-law, father-in-law, son-in-law, daughter-in-law, brother-in-law or sister-in-law, or any person (other than a tenant or employee) sharing the person’s household. The Company’s Audit Committee must review and approve all related party transactions as required under the Company’s Related Party Transactions Policy and Procedures, including transactions between the Company and its officers or directors or affiliates of officers or directors, other than such related person transactions or situations for which the Company’s Conflicts Committee has been given sole authority and responsibility, as set out in the charter of the Company’s Conflict Committee. Following are some common situations where conflicts of interest may arise. Gifs Gifs and entertainment can create goodwill in our business relationships, but can also make it dificult to be objective about the person providing them. Our choice of suppliers, vendors, and partners must be based on objective factors like quality, cost, value, service, and ability to deliver. We must avoid even the appearance of making business decisions based on gifs received through these relationships.