Code of Conduct


Our Code of Conduct contains a number of important guidelines of behavior and is intended to

guide all of us in our daily business but also in our strategic planning and our decision making

processes. Where appropriate, our Code of Conduct will be modified by local laws and standards.

Our Code of Conduct is not intended to be a static instrument. It will be continuously developed

and adapted to the ever changing legal and economic environments that affect the ways that we

conduct. With this in mind we have revised our Code of Conduct, the foundation of which is our

“Vision ”. The “Vision ” represent the fundamental principles to which YORK BUNKER B.V.

commits. Our vision is becoming a trusted Salesforce partner distinguished by a highly effective

team that delivers excellence.

YORK BUNKER B.V.’s image and reputation, as a company that operates in an ethically and

legally appropriate manner, is inseparable from the conduct of each of us as we perform our work,

everyday. We, the employees of YORK BUNKER B.V., are expected to respect laws and

regulations, avoid conflicts of interest, protect the Company’s assets, and show consideration and

appreciation for the local customs, traditions and social mores of the various countries and cultures

in which YORK BUNKER B.V. conducts business. In fulfilling our responsibilities within YORK

BUNKER B.V., we do not take ethical shortcuts. Improper conduct will never be in YORK

BUNKER B.V.’s interest.

Should you have any questions, or if you are uncomfortable with a decision or a course of action

being undertaken, take the issue to a higher level within the YORK BUNKER B.V. organization.

Make sure you get good advice. But what is most important: Observe our Code of Conduct and

never accept that others will violate it. We should be aware that our values define us to the world.

Therefore, YORK BUNKER B.V.’s image and reputation rests in each of our hands, everyday.

Contents

1. 2. Observing laws and social norms

Individual responsibility for the reputation of YORK BUNKER B.V.3. Respect for People

4. Safety, health and the environment

5. Conflicts of interest

6. Corporate citizenship and donations

7. Treatment of business partners, public officials and other representatives

8. Market and competitive behavior

9. Protection of assets and safeguarding of competitively sensitive information

10. Avoidance of contractual risk

11. Financial integrity

12. Reporting violations, enforcement, sanctions

1. Observing laws and social norms

YORK BUNKER B.V. is represented in many regions around the world and therefore operates

subject to the laws and regulations of different legal systems. Being a good corporate citizen means

that we, the employees of YORK BUNKER B.V., comply with all applicable laws, rules and

regulations in the communities in which we operate, while also respecting local traditions and other

social norms. A failure to do so could seriously damage YORK BUNKER B.V.’s reputation and

result in other negative consequences.

2. Individual responsibility for the reputation of YORK BUNKER B.V.

The regard in which YORK BUNKER B.V. is held is substantially determined by the behavior and

actions of each individual employee, irrespective of the position held within the YORK BUNKER

B.V. organization. Consequently, improper conduct, even on an isolated individual basis, can

significantly damage YORK BUNKER B.V.. Personal integrity and an elevated sense of

responsibility help all of us to decide which response is most appropriate in a given situation. We

should always ask ourselves:

 Is my action or my decision in keeping with relevant laws, standards and norms, and with the

values and standards of YORK BUNKER B.V.?

 Are my actions and decisions free from personal conflicts of interest in all cases?

 Will my decision withstand public scrutiny?

 Am I, through my behavior, contributing to the reputation of YORK BUNKER B.V. as a company

that maintains high ethical and legal standards?

3. Respect for people

YORK BUNKER B.V.’s continued success depends upon our commitment to develop and utilize

the diverse talents and energies of all YORK BUNKER B.V. employees, throughout the world.

Employees and prospective employees are assessed based upon principles of equality and fairness.The hiring, compensation and promotion of YORK BUNKER B.V. employees is conducted in

accordance with all relevant laws and regulations.

We strive to create an environment of mutual respect, encouragement and teamwork. We value a

sharing environment that provides the opportunity for open communications, continuous learning

and diversity: these are the sources of our strength, today and in the future. Our goal is to provide

a workplace environment that attracts and retains highly talented and motivated people, while

helping them to achieve their full potential, without regard to their differences or similarities. Each

of us is responsible for creating a workplace environment that rewards high performance and a

commitment to excellence, as well as an atmosphere of trust and respect: a productive work

environment. We also recognize our obligation to respect the personal dignity and guard the privacy

rights of all of our employees, customers, service providers and suppliers. YORK BUNKER B.V.

expects its employees, customers, service providers and suppliers to respect these principles.

4. Safety, health and the environment

YORK BUNKER B.V. and each of its employees play an active role in making the locations in

which we operate a good place to live and work. Protecting people and the environment, and

conserving resources, have long been counted among our core values. YORK BUNKER B.V. has

been and remains committed to sustainable and socially responsible development; the promotion

of safe and healthful working conditions; and striving for sustained progress in the fields of safety,

health and the environment.

Specifically, each of us must:

 conduct work and maintain his workplace in a safe manner;

 immediately report to the relevant internal departments any accidents, operational malfunctions,

dangerous conditions, chemical spills or other hazardous conditions that are detected so that

appropriate measures can be promptly taken to minimize damage and correct the problem.

5. Conflicts of interest

We demand of ourselves, and those with whom we associate, the highest ethical standards. Private

interests and the interests of YORK BUNKER B.V. must be kept strictly separate. Consequently,

all employees should avoid situations that may lead to a conflict between their personal interests

and those of YORK BUNKER B.V.. YORK BUNKER B.V. employees, during contacts with

existing or prospective customers, suppliers, clients and competitors, must act in the best interests

of YORK BUNKER B.V. to the exclusion of any personal advantage. The following situations can,

in particular, give rise to possible conflicts of interest:Business relationships

 Business relationships with a company in which an employee, a relative or a friend of an employee

has a direct or indirect stake in the form of a significant shareholding.

 A specific transaction with another company in which a relative or friend of an employee is

involved or has a financial interest on the side of the other company concerned.

 Transactions with former employees or that directly involve friends or relatives of an employee.

In the event of possible conflicts of interest, you must inform your manager and await a decision

by YORK BUNKER B.V. as to how you should proceed.

Private activities

Integrity and loyalty are also indispensable in relation to private employee activities that may have

an effect on YORK BUNKER B.V.. All employees must ensure that any second or additional

occupations, sideline activities or spare time work have been previously approved, in writing, by

your manager, or by the respective Human Resources Department, if:

 such activities or related work could adversely affect your operational and professional

performance;

 such secondary activities could potentially create a conflict or the appearance of a conflict

with the actual or contemplated business activities of YORK BUNKER B.V. and partners;

 YORK BUNKER B.V. facilities or equipment are to be used or a particular operational

experience or expertise gained while in the employ of YORK BUNKER B.V. is to be utilized.

Express, written approval from the respective Human Resources Department must also be obtained

where employees wish to perform functions in companies with which YORK BUNKER B.V. has

business relationships or is in competition.

Social involvement

YORK BUNKER B.V. welcomes the private involvement of employees in clubs, associations and

other social or cultural institutions that pursue generally recognized and legally permitted

objectives. Such involvement must not, however, jeopardize the fulfillment of your duties with

respect to YORK BUNKER B.V. as your employer. Nor may such involvement impact upon the

regard in which YORK BUNKER B.V. is held. When expressing private views within a public

arena, employees shall not make any reference to their position within YORK BUNKER B.V..6. Corporate citizenship and donations

As a responsible corporate citizen, YORK BUNKER B.V. makes financial and material donations

in support of social institutions, environmental initiatives, education, science, health, sport, art and

culture.

The criteria applied in relation to donations are essentially as follows:

 need;

 sustainable effect;

 transparency, i.e. the recipients and the specific purpose must be known to enable monitoring of

the proper appropriation of donations;

 no donations to political parties;

 no donations or support for organizations or institutions that do not pursue generally recognized

and accepted objectives.

7. Treatment of business partners, public officials and other representatives

We expect our suppliers and service providers to respect our ethical standards, and to act

accordingly.

Within the marketplace, YORK BUNKER B.V. enhances its standing through the quality and value

of its services. We make decisions on the basis of known economic criteria, within the bounds of

relevant laws, standards and norms.

We are honest in our dealings with others, obeying all applicable laws and corresponding

regulations governing fraud, bribery and corruption, and avoiding even the appearance of a conflict

of interest.

Acceptance and granting of incentives, gifts and favors

To retain the trust of others and sustain long-term relationships, we recognize the need to avoid

even the appearance of a conflict between personal interests and the interests of YORK BUNKER

B.V.. As employees of YORK BUNKER B.V., we acknowledge our responsibility to conduct

ourselves in a manner that ensures that no personal dependencies, obligations or commitments

arise. We may not permit ourselves to be influenced in our business decisions and actions by either

gifts or any other type of benefit or incentive. It is recognized that giving or accepting such gifts

could put YORK BUNKER B.V. at legal risk, while also undermining our customer relationships

and reputation.To this end, no employee of YORK BUNKER B.V. may, in the course of their business activity,

either directly or indirectly, demand, accept, offer or grant incentives or rewards that would be

unethical. This applies with respect to individuals, companies and also public institutions.

In particular, no inducements whatsoever may be offered or granted to any holder of public office,

either at home or abroad. This applies to all types of favor, benefit, gift and payment, or any other

consideration. The only recognized exception is that of generally accepted customary, occasional,

or promotional gifts of small value, in keeping with local mores and customs. Also permitted are

acts of hospitality and other favors provided they are legally permissible and of verifiable small

value. In order to preclude any suspicion of any attempt to influence business decisions, strict

standards are applied when judging the value of a consideration and when deciding whether the

consideration is in line with local mores and customs.

Approval

If employees intend to offer someone a gift or favor, and if they have even the slightest concern as

to whether this could influence a decision, they must ask the recipient to have acceptance approved

by the latter’s managers. If the recipient refuses to do this, this should be regarded as an indication

that they themselves find the gift inappropriate.

Employees of YORK BUNKER B.V. are likewise required to obtain approval from their managers

for the acceptance of gifts or favors where any doubts as to their propriety exist.

Money laundering

No employee shall, either alone or in concert with others, perform any activities that contravene

domestic or foreign regulations governing money laundering. In the event of doubts as to the

propriety of transactions that involve the transfer of cash, the relevant financial department should

be consulted at an early stage.

8. Market and competitive behavior

YORK BUNKER B.V. and its employees are unconditionally committed to the principles of fair

competition and must comply with the antitrust and fair competition laws of the countries in which

YORK BUNKER B.V. conducts business.

As accurate legal assessment depends on the complexities of the laws concerned and the individual

circumstances of each situation, an attorney from YORK BUNKER B.V.’s Law Group should be

consulted wherever doubt arises. Nevertheless, there are forms of conduct that typically constitute

a violation of competition laws:Relationships and interactions with competitors

Agreements with competitors and coordinated behavior aimed at or causing a restraint or limitation

on competition are forbidden. These include agreements to fix or set prices, quotations, terms and

conditions of sale, production or sales quotas, and also the apportionment or allocation of

customers, territories, markets or product portfolios. Not only formal agreements are forbidden, but

also coordinated behavior arising from, for example, informal talks or gentlemen’s agreements

aimed at or giving rise to such a restraint on competition.

In discussions with competitors, we must apply strict controls in order to ensure that we do not pass

on or receive any information that would allow conclusions to be drawn about the current or future

market behavior of the information donor. Thus, a Company attorney should always be consulted

prior to engaging in a joint activity that involves communications with competitors. Current or

future information regarding price, margins, costs, market share, internal proprietary practices,

sales terms and specific customer or vendor information should not be obtained from or exchanged

with a competitor.

Customer relationships

Relationships with our customers, suppliers and also patentees or licensees are governed by a

number of legal regulations relating to fair competition. In accordance with these laws and

regulations, YORK BUNKER B.V. employees will not act in any way that would restrict a

customers’ pricing freedom or interfere with supply relationships with their business partners

(geographical, personal or material restraints). YORK BUNKER B.V. employees will not

encourage illegal tying and resale arrangements.

Abuse of a dominant market position

Owing to its market position in relation to certain products, YORK BUNKER B.V. also has to obey

certain special rules. For example, abuse of a dominant market position may be deemed to have

occurred in the event of differentiated treatment of customers without material justification, refusal

of supply, the imposition of inappropriate purchasing/selling prices and terms and conditions, or

tie-in transactions without any material justification for the demanded additional counter

consideration.

The definition of a dominant market position is variable from case to case, as are the limits of

permissible behavior. In cases of doubt, early contact should be made with a YORK BUNKER B.V.

corporate attorney.

Trade and professional association meetings

While attendance at and participation in such meetings, on behalf of YORK BUNKER B.V., may

be important to further corporate objectives, it is also recognized that attendance at such meetings

can present a potential antitrust/fair competition risk due to contacts with competitors during thecourse of the meeting. YORK BUNKER B.V. employees shall attend only meetings of legitimate

trade and professional associations, conducted for proper business purposes. It is preferable that

meeting minutes be taken and made available. Any benchmarking or comparative information

supplied must be in full compliance with applicable laws and regulations. When in doubt, a YORK

BUNKER B.V. corporate attorney must be consulted.

9. Protection of assets and safeguarding of competitively sensitive information

Within their sphere of activity, all employees bear their share of responsibility for the protection of

the tangible and intangible assets of YORK BUNKER B.V.. Physical or tangible assets include

property such as Company products, equipment, facilities, vehicles, computers and software, bank

accounts, stocks and bonds, charge cards, files and other records. Intangible assets include

informational assets, such as information developed by employees or agents of YORK BUNKER

B.V. that is not generally known to the public (i.e. business secrets and/or know-how), industrial

proprietary rights, technologies, and other items of information that are of value, important and

thus needful of protection. Information provided by suppliers, customers and other business

partners might also require protection.

In this context, IT security plays an important part. All employees are requested to use the

information systems only in an ethical, legal and courteous manner and to use the provided security

tools e.g. encryption and security procedures e.g. password handling to protect the YORK

BUNKER B.V. data sufficiently.

Private use of corporate property

Installations, systems, facilities and equipment in offices and other corporate property of YORK

BUNKER B.V. may only be used by employees for non-Company purposes with the written

approval of appropriate levels of management or in accordance with special corporate

guidelines/rules.

Treatment of confidential information

Employees are obliged to treat as confidential all internal matters relating to YORK BUNKER B.V.

that have not been expressly approved for release into the public domain.

The communication of confidential internal information (for example, business strategies, research

results or contents of internal reports), to unauthorized personnel either inside or outside YORK

BUNKER B.V. is not permitted. This also applies to information that employees have received

from third parties on a confidential basis. If your job requires you to disclose certain confidential

information to third parties, specific manager approval is necessary and consideration should be

given to the need for a confidentiality agreement, approved by a Company attorney and signed by

the third party that will receive the confidential information.Employees who, on the basis of their association with YORK BUNKER B.V., learn of confidential

information not approved for release into the public domain shall not use this information for their

personal benefit nor for the benefit of any other person.

10. Avoidance of contractual risk

YORK BUNKER B.V. takes its responsibility to contractual partners seriously. To avoid

misunderstandings and unintended consequences, the risk management system of YORK

BUNKER B.V. requires that all employees who bear responsibility for the conclusion of

agreements and contracts shall, prior to such conclusion, perform a careful assessment of the

contractual duties and terms and of the risks that could arise from such agreement. Due to the

complexity and legal implications associated with commercial agreements, as well as the potential

for conflicts with other corporate relationships, it is the policy of YORK BUNKER B.V. that the

YORK BUNKER B.V. Law Group be involved in the preparation and review of all material

contracts as defined by the Company.

11. Financial integrity

In order to maintain the trust and respect of our shareholders, employees, business partners,

communities and government officials, our financial reporting must be correct and truthful at all

times. In addition to the invoices we will keep our Partner Business Org up to date.

Reporting system

All records and reports published for external consumption must be prepared timely and in line

with all relevant laws and regulations.

Accounting practice

In keeping with existing legal requirements, as well as internationally recognized accounting

standards, YORK BUNKER B.V.’s assets, financial transactions, operating positions, and cash

flows must be accurately recorded and openly reflected in the Company’s records and public

documents. We conduct business consistent with all applicable laws and regulations in every place

that YORK BUNKER B.V. conducts business. We, the employees of YORK BUNKER B.V., strive

to do the right thing.

12. Reporting violations, enforcement, sanctions

The provisions of this Code of Conduct represent the fundamental components of YORK BUNKER

B.V.’s corporate culture. This document should, however, not be misinterpreted as providing a basis

for demanding that YORK BUNKER B.V. adopt a certain mode of behavior. We, the employees of

YORK BUNKER B.V., acknowledge that employees who violate any laws, regardless whether

they are subject matters of our Code of Conduct or other Company policies may be disciplined up

to and including termination of employment. YORK BUNKER B.V. managers may also bedisciplined for failing to detect a violation in their area if, in the judgment of the Company, the

failure resulted from inadequate supervision of employees.

Advice

YORK BUNKER B.V. strives to provide its employees with the information and training needed

to assist employees in avoiding situations that might violate the law, our Code of Conduct or other

Company policies. However, in cases of doubt, employees may obtain advice from their line

managers or the Legal, Audit or Human Resources departments.

Reporting violations

Violations of the law, the YORK BUNKER B.V. Code of Conduct or other Company policies can

be raised with your manager, human resources or audit representative, or a Company attorney.

Any reports must be in line with the law. Anyone who consciously makes false statements regarding

another person may commit a criminal offense.

Reprisals

The Company will not discharge, demote, suspend, threaten, harass, or in any other manner,

discriminate against an employee who reports a violation. YORK BUNKER B.V. will also not

tolerate any attempts whatsoever to prevent employees from reporting such matters.

Vision & Values

Conflicts of Interest, Gifts and Entertainment, Bribery and Improper Dealings

All YORK BUNKER B.V. employees are expected to have undivided loyalty to the company. We

make decisions in our company’s best interest and seek to avoid situations where our personal

interests or outside influences would conflict or appear to conflict with those of the company.

1. Conflicts of Interest

A conflict of interest arises when an employee’s personal, social, financial, or political activity may

interfere, or has the appearance to interfere, with his or her loyalty or objectivity to YORK

BUNKER B.V.. Conducting YORK BUNKER B.V.’s business in an honest and ethical manner

requires an appropriate handling of real or parent conflicts of interest. If a conflict of interest has

arisen, or if the potential for a conflict of interest exists, the matter should be disclosed to your

manager.

Common Examples of Conflicts of Interests

• Employment and affiliations outside YORK BUNKER B.V..A second job providing services to or consulting with organizations doing business with or directly

competing against YORK BUNKER B.V. may create a conflict of interest and must be approved

by your manager. Activities or engagements of this kind would never be permissible if such work

or services were for a company you interact with as part of your job.

 Employment of Close Relatives.

If a close relative works for a customer, competitor or supplier of YORK BUNKER B.V., and if the

relative may be involved with you as part of your job responsibilities, you should promptly notify

your manager. As a rule, a relative should not have a business relationship with you in your capacity

as a YORK BUNKER B.V. employee, anyone working in your business unit, or anyone reporting

to you.

 Internal Employment of Relatives; If internal employment of relatives elsewhere in the company,

or a relationship of a personal nature may interfere with your duties or may raise a conflict of

interest, your manager or your Compliance Representative should be informed so that

management may change the reporting or working relationship or take further appropriate steps

to address the situation.

 Boards of Directors. Occasionally, accepting a position to serve on the board of directors of

another organization (including positions in non-profit organizations), may raise a conflict of

interest. Prior to accepting such a position, written approval from your manager.

 Investments. Employees’ investments may raise a conflict of interests if made in competitors,

customers, or suppliers of YORK BUNKER B.V.. Prior written approval of your manager is

required, if the investment is substantial and may influence your judgment as a YORK BUNKER

B.V. employee. Please note that these rules also apply to business contacts with potential suppliers

and potential customers accordingly.

General Guidance

Any apparent conflict of interest should be fully explained to your manager so that prior written

permission is obtained. If you are uncertain about priorities or about your conduct in a potential

conflict of interest situation or business relationship, you may consider what your answers would

be to the following questions, and approach your Compliance Representative for further advice, if

one of the answers is “Yes”:

 Would my activity affect or appear to affect any decision I will make for YORK BUNKER

B.V.?

 Might others inside the company or my co-workers think it could affect my judgment or

influence my job duties?2. Gifts and Entertainment

As employees of YORK BUNKER B.V., we are in contact with various suppliers and customers

vital to YORK BUNKER B.V.’s success. Accordingly, relationships with suppliers, customers and

other third parties require clear commitments to fair dealing and sound business decisions. The

exchange of gifts and entertainment of an excessive nature may have an impact on our ability to

make decisions free of any conflict of interest. Gifts and entertainment of a nominal nature

ordinarily would not create a conflict or create the appearance of impropriety provided that local

business practice and customs allow the offer and acceptance of inexpensive gifts or mementos and

modest entertainment. Extravagant gifts and entertainment are never acceptable. In the rare event

that a legitimate business reason or local business practice allows acceptance of a gift of significant

value, it becomes property of YORK BUNKER B.V. and must be delivered to the company for use,

display or other disposition. Upon his request, YORK BUNKER B.V. may decide to sell the gift to

the employee, who forwarded the gift to the company.

Gifts and Entertainment Definition

Generally, gifts and entertainment mean anything of value. The list of potential items may be

endless and the following examples are for illustrative purposes only:

• Gifts:

Cash or cash equivalent, discounts or favourable terms on products or service (except, if granted to

all YORK BUNKER B.V. employees), loans, prizes, transportation, use of vehicles, use of vacation

facilities, gift certificates, stocks, watches, calendars, pens or other promotional items and

accessories, etc.

Entertainment:

Business meals, sports events, hotel arrangements, etc.

• Appropriate or Inappropriate Gifts and Entertainment

YORK BUNKER B.V. has developed two general categories defining appropriate and

inappropriate gifts and entertainment. Gifts and Entertainment – customarily allowed or allowed

with Prior Approval Gifts and entertainment which are allowed and do not require special approval

must be nominal in value (estimated value up to € 50.–) and considered a matter of common

business courtesy under local business practice. Entertainment must be linked to a valid business

purpose. As a rule, the following modest expressions of goodwill, if consistent with local law,

industry, and business practice, are acceptable:

inexpensive promotional items, “logo” pens, calendars, caps and the like, flowers, a fruit basket, a

book or comparable items, a small collection of product samples, occasional meals, ordinary sport

event, theatre or other cultural event (any entertainment, but only if customer is in attendance).For any entertainment offered to you in excess of a market value of € 300.– in the single case (or

from any one source in a year) you may wish to get prior written approval from your manager. The

same applies if you are offered travel or entertainment lasting more than one day or a limited public

access/contingent special event entertainment (for example, “Soccer Worldcup”).

Generally, if you are considering accepting or approving a gift or entertainment, even if within the

limits mentioned above, you should always consider the following issues:

 Would the gift or entertainment likely influence your objectivity?

 Is the gift or entertainment linked to a business purpose?

 Would your acceptance/approval set precedents for other employees?

 Would you expect to receive negative feedback in case your acceptance/ approval were made

known to other YORK BUNKER B.V. employees or to the public outside your company, or to

your friends or your family?

Inappropriate Gifts and Entertainment

In a number of cases, the acceptance of gifts or of entertainment is inappropriate or wrong and

YORK BUNKER B.V. employees are requested to never accept or approve it:

 if the gift is cash or cash convertible or cash equivalent, for instance, any kind of money transfer,

bank check, loan etc; or

 if the gift or the entertainment would be illegal or would result in violation of laws; or

 if the acceptance of a gift or of entertainment would be – or could be regarded as – anything “quid

pro quo,” or

 if the gift or entertainment would embody an activity being regarded as immoral or would violate

mutually accepted principles of respect, religions or cultures (including, but not limited to,

sexually orientated activity); or

 if the gift or entertainment would violate the offering employer’s standards, rules or regulations.

• Procedure Upon Receiving an Inappropriate Gift

Any gift that you receive that would be wrong or inappropriate according to the principles described

above, must be returned immediately and your manager should be informed accordingly. Where

appropriate and in order to prevent further impropriety, a letter to the donor may be issued

addressing YORK BUNKER B.V.’s policy with respect to gifts.• Offering Gifts and Entertainment to Third Parties

YORK BUNKER B.V.’s rules for acceptance of gifts and entertainment described above are also

applicable when gifts and entertainment are offered by YORK BUNKER B.V. employees to

suppliers and customers, or other third persons having a business relationship to YORK BUNKER

B.V.. The guidelines just mentioned also apply to YORK BUNKER B.V. employees who make

gifts to third parties so that:

 no gift should be made in value in excess of the limits described above, and

 entertainment, if its nominal value exceeds € 300.– (or lower amount is consistent with local

business practise) in a single case or to any one person or organization in a year, should not occur.

Any exception to the foregoing requires prior written approval of your manager.

3. Anti-Corruption Compliance – Restrictions for Gifts, Entertainment or Other Favours

to Government Officials

As employees of YORK BUNKER B.V., we strictly restrain from offering money or anything else

of value, directly or indirectly, to government officials to avoid influencing, or appearing to

influence, official decisions and actions. Most countries around the world have adopted antibribery-

laws, providing fines, criminal penalties (including possible imprisonment) and costly enforcement

actions as well as high damage penalties against both the company and its employees found guilty

or being involved in bribery activity. Further, activities violating antibribery laws may severely

damage YORK BUNKER B.V.’s reputation and the reputation of YORK BUNKER B.V.’s

employees and may lead to the vicarious liability of innocent third parties. For the purpose of this

provision, the term “government official” shall include any individual working at a local, state or

national govern-mental entity or agency or other institution and having a status similar to

government officials by pertinent law, and their families in a broad sense.

General Guidance

 No YORK BUNKER B.V. employee may promise, offer or provide any gift or other contributions

of whatever value, kind and nature, to government officials, directly, indirectly or through an

intermediary.

 No YORK BUNKER B.V. employee may provide meals, travel and entertainment to government

officials, directly, indirectly or through an intermediary. The sole exception to the foregoing rule

may be those instances where the meal, entertainment and transportation is occasional and

 directly and in good faith linked to a valid business event involving the government official in his

or her official activity,

 is of reasonable, moderate value, and• upon careful consideration, if strictly consistent with local laws and local practice. Any such offer

to government officials or employees will always require prior written approval of your manager.

 YORK BUNKER B.V. and its employees may not, directly or indirectly, make donations and

cannot promise, offer or provide any kind of gifts, individual entertainment, travel or meals to

politicians, political parties, political organizations or to trade unions and their representatives,

except where explicitly allowed or provided by local law, and then only in compliance with local

law and upon written approval of the Compliance Representative. YORK BUNKER B.V.’s books,

records and accounts will duly reflect these transactions and dispositions.

4. Protection of YORK BUNKER B.V. Funds and Assets, “Internal Gifts”

YORK BUNKER B.V. employees are committed to protect and manage the company’s funds and

assets with uncompromising honesty. We do not misuse our position at YORK BUNKER B.V. or

its funds or assets to privately enrich ourselves or others inside or outside of YORK BUNKER

B.V.. Accordingly, YORK BUNKER B.V. funds and assets are never available for unauthorized

donations or other benefits such as personal or private purposes, and must be used for “company

purpose” only, such as:

 if in YORK BUNKER B.V.’s name, as giving entity; or

 if provided by individual or collective employment contract; or

 if linked to a valid business case or to a company event; or

 if linked to individual or collective official proceedings at YORK BUNKER B.V.; or

 if individual or collective incentive and had been properly rewarded and recorded.

5. Commercial Bribery and Improper Business Dealings

In most countries, commercial bribery is illegal and subject to criminal prosecution and penalties,

not to mention loss of reputation and high civil or criminal penalties. Even worse, commercial

bribery undermines fair trade and fair market competition. YORK BUNKER B.V.’s goal is to win

customers and consumers for its products by virtue of the product quality and value, not by illegal

and unfair means.

Accordingly, any personal payment, bribe, kickback or similar received by Triforcia IT

Consulting employees, or any offering of personal payments, of bribe or similar by YORK

BUNKER B.V. employees to customers, suppliers or other third parties doing business with YORK

BUNKER B.V., is strictly prohibited. This prohibition to offer or receive such payments extends

even to those localities where such practices are tacitly condoned, or where local law may provide

lower ethical standards.In order to support the establishment of fair market conditions and to address the situation, YORK

BUNKER B.V. employees should without delay report the offer of any improper payment to their

manager, or a member of YORK BUNKER B.V. Law Group. For the avoidance of doubt, improper

payments, bribes or similar include any and all benefits, including cash, cash equivalent, any kind

of valuable services or other benefits of value, wrong fully offered to the employee, his family, or

relatives.

When you observe some behavior that you believe violates our Code of Conduct, we expect you to

report it. Ideally, you should bring any concerns forward to your direct manager, or other member of

our management team.

+31 6 151 31691

info@yorkbunker.com