48117_Amneal Code of Conduct-update 2023 R6.indd

45 November 2023 Payments to Government Oficials We have a responsibility to obey all laws governing our contacts with government oficials in any country where we may do business. Amneal colleagues must be familiar with and follow the laws that govern payments to government employees, including the U.S. Foreign Corrupt Practices Act the Prevention of Corruption Act, 1988 (India), and the U.K. Bribery Act 2010. A government oficial is an individual, whether elected or appointed, who holds a legislative, administrative, or judicial position of any kind. This includes any person who performs public functions in any branch of the national, local, or municipal government, or who exercises a public function for any public agency or public enterprise (e.g., public health agencies and oficers exercising public functions in state-owned enterprises). A government oficial can also be a political party, an oficial, employee, or agent of a political party, a candidate or prospective candidate for political ofice, an international governmental organization, a state-owned enterprise, or an entity owned or controlled by a government unit. Healthcare Professionals employed by public hospitals are also considered government oficials. In many countries, doctors, pharmacists, clinical trials investigators, and nurses are defined as public oficials under relevant anti-corruption laws, irrespective of whether they are working at a government institution. Amneal colleagues and representatives are prohibited from directly or indirectly making, promising, authorizing, or ofering anything of value to a government oficial on behalf of Amneal. Gifs to Government Oficials Applicable law in the United Sates, India and many other countries in which Amneal does business, as well as the Amneal Global Anti-corruption Policy specifically prohibits making any ofer, promise, or gif of any value to an employee, agent or oficial of the federal government, subject to specific limitations. Making False Reports to Government Agencies In most countries, hiding or concealing any material fact in a submission to a government agency that would make a statement or report misleading by its omission is illegal, and punishable by civil and criminal laws. Amneal requires that all information provided to any government agency be true and complete to our best knowledge in all material respects at the time it is provided. Hiding or concealing any material fact that would make a statement or report misleading by its omission is also likely to be illegal and is against Amneal policy.