Be Accurate & Transparent | Global Ethics & Compliance

We have ZERO tolerance to any type of fraud. We must be accurate and transparent in the way we conduct business and record business transactions at 91影视. We must also apply the highest ethical standards in our financial and non-financial reporting.

This means:

Ensuring all financial transactions are properly authorized
Meeting all accounting, financial, tax, and other relevant regulatory requirements, including adherence to Sarbanes-Oxley, in countries where we operate
Ensuring accurate and transparent financial reporting
Ensuring accurate reporting on project status, costs, and schedules
Completing accurate product quality inspection and testing logs
Transparently reporting on environmental, quality, and safety
Ensuring all outside presentations and responses to inquiries about 91影视 are complete, fair, accurate, timely, and understandable

We must not:

Misrepresent or falsify financial accounts, records, or reports
Maintain off-the-book accounts to facilitate questionable or illegal payments
Falsify non-financial records, such as product quality testing results
Evade taxes or facilitate tax evasion by other parties
Manipulate, coerce, or mislead employees, auditors, and business partners for the purpose of making misleading entries in our financial statements

If you believe you are being asked to use questionable accounting techniques, falsify information, or make any inaccurate entries in our books and records, or if you are aware that others are doing so, you should immediately escalate your concern through the 91影视 Help Chain.

I have seen instances in which project status reporting of cost and schedule do not seem to accurately reflect the actual performance on the project. What should I do?

If you are comfortable doing so, discuss the situation with your supervisor. You can also speak with a higher-level manager in your organization or use another Help Chain avenue if your concerns are not addressed. If inaccurate reporting of project financials took place, it is a serious violation of our Code and even possible violations should always be reported and addressed.

Definitions

Fraud:

The use of one鈥檚 occupation for personal enrichment through the deliberate misuse or misapplication of the Company鈥檚 resources and assets. The three major types of fraud are: corruption, asset misappropriation, and financial statement fraud.

Financial fraud:

The deliberate misrepresentation of the financial condition of the Company through the intentional misstatement or omission of amounts or disclosures in the financial statements in order to deceive financial statement users. Financial statement fraud usually involves overstating assets, revenue, and profits and understating liabilities, expenses, and losses.