48117_Amneal Code of Conduct-update 2023 R6.indd

37 November 2023 Amneal will only solicit and obtain business only through sales and marketing programs that have been formally approved by the Company. No employee is permitted to give unauthorized discounts, rebates, concessions, commissions or incentives, or bribes or other payments, to obtain or retain business. The Company follows carefully the pharmaceutical laws in the markets we serve—adhering at all times to product labeling requirements and promoting only uses that have been approved by regulatory authorities. Therefore all claims must: • Be consistent with product labeling. • Be supported by substantial evidence. • Be truthful and not misleading. • Appropriately balance the benefits of the product with its risks. Amneal only advertises and promotes its products through programs and materials that have been formally approved by the Company. All advertising and promotional programs and materials must be reviewed by Amneal personnel to ensure compliance with applicable country, state, and local laws and regulations. Unauthorized alteration of product labels or literature may result in severe penalties against the responsible individual and the Company. No Amneal employee may modify any portion of any product labeling or literature without prior authorization from the Promotional Asset Review Committee (PARC). Use of any unapproved promotional materials or advertisements is strictly prohibited. Healthcare Fraud and Abuse Laws Amneal is committed to conducting the sales and marketing of its products in compliance with applicable laws wherever we do business. The cost of many Amneal products is reimbursed under government healthcare programs in which the government is the primary payor. Laws designed to prevent fraud and abuse under these programs prohibit pharmaceutical companies from ofering valuable items or services to customers or potential customers to induce them to buy, prescribe, or recommend the Company’s products. These are called “anti-kickback” laws. Exceptions are provided for discounts and certain other arrangements if specified requirements are met. Other laws prohibit the submission of false information to government reimbursement programs, or doing anything to cause, assist, or encourage customers to submit false claims for payment to these programs. Some laws, including the United States False Claims Act, also contain provisions encouraging individuals with knowledge of false claims to report the misconduct to the government. Also known as “relators” or “whistleblowers,” these individuals are protected from retaliation under these laws. Always consult representatives from the Legal and Corporate Compliance Departments if you have questions about the applicability of these laws and regulations to an ongoing or planned business activity.