Amneal Code of Conduct

19 December 2019 inappropriate and not permitted. This policy applies to anything received as a result of a business relationship for which the recipient does not pay fair market value. 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 licensed healthcare professionals. 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 may not provide gifts or entertainment to government officials without advance approval by Corporate Compliance. Please ensure that if you give a gift to a customer that you are in compliance with the customer’s gift and entertainment policy.