Amneal Code of Conduct - Updated 2026

19 18 December 2023 December 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. Gifts Gifts and entertainment can create goodwill in our business relationships, but can also make it difficult 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 gifts received through these relationships. Gifts, including entertainment, must comply with normally accepted business practices and Amneal policies. Any gifts that compromise, or appear to compromise, Amneal’s ability to make objective business decisions are inappropriate and not permitted. This standard of conduct is not intended to prohibit normal business practices so long as they are nominal and reasonable in value. However, even gifts of nominal value may be improper if given or received frequently. Giving Gifts Gifts and entertainment provided to customers, suppliers, and other third party business partners, like all business expenses, must have a legitimate business need, be reasonable and appropriate in time and place, and be modest in value and frequency. Amneal has also set specific gift and entertainment policies governing employees’ interactions with HCPs. Please see the Corporate Compliance Policy on Educational Items, Meals, Travel and Prohibition on Gifts and Entertainment to Healthcare Professionals. In addition, the countries in which Amneal operates have specific rules governing gifts and entertainment provided to government officials. Employees are generally prohibited from providing anything of value to a government official in any form, including but not limited to: cash, gifts, meals, employment opportunities, travel and entertainment. For more information, refer to the Global Anti-Corruption Policy. Please ensure that if you give a gift to a customer that you are in compliance with the customer’s gift and entertainment policy.