Code of Conduct and Code of Ethics for Finance Professionals
Code of Conduct
Our integrity and reputation depend on our ability to do the right thing, even when it’s not the easy thing. The Code of Conduct is a collection of rules and principles intended to assist employees and directors in making decisions about their conduct in relation to the firm’s business. The Code is based on the fundamental understanding that we are all responsible for conducting business ethically and no one should ever sacrifice integrity — or give the impression that they have — even if they think it would help the firm’s business.
Code of Ethics for Finance Professionals
The purpose of the Code of Ethics for Finance Professionals is to promote honest and ethical conduct and adherence with the law, particularly as related to the maintenance of Roche Futures Ltd. (firm) financial books and records and the preparation of its financial statements. Noncompliance with applicable ethics laws and regulations can result in significant legal and regulatory exposure to the firm, as well as cause serious reputational harm.
The obligations outlined by this Code of Ethics are a supplement to, and do not replace Employee responsibilities and obligations listed in the firm's Code of Conduct. Adherence to this Code of Ethics is a term and condition of employment for Finance Professionals. The firm will take all necessary actions to enforce it, up to and including immediate dismissal. Violations of this Policy may also constitute violations of law, which may expose both Employees and the firm to criminal or civil penalties.
The Code of Ethics applies to the conduct and reporting requirements of the Chief Executive Officer, Chairman, Chief Financial Officer and Principal Accounting Officer of Roche Futures Ltd (Finance Officers) and to all other professionals of the firm worldwide serving in a finance, accounting, line of business Treasury, tax or investor relations role (Finance Professionals).
Standards of Conduct
Finance Officers and Finance Professionals must act honestly, promote ethical conduct and comply with the law, particularly as related to the maintenance of the firm's financial books and records and the preparation of its financial statements. They are specifically required to:
Carry out their responsibilities honestly, in good faith and with integrity, due care and diligence, exercising at all times their best independent judgment.
Comply with applicable government laws, rules and regulations of federal, state and local governments and other appropriate regulatory agencies.
Never take, directly or indirectly, any action to coerce, manipulate, mislead or fraudulently influence the firm's independent auditors in the performance of their audit or review of the firm's financial statements.
Assist in the production of full, fair, accurate, timely and understandable disclosure in reports and documents that the firm and its subsidiaries file with, or submit to, the Securities and Exchange Commission and other regulators and in other public communications made by Roche Futures Ltd.
Take all reasonable measures to protect the confidentiality of non-public information relating to the firm and its clients.
Finance Officers and Finance Professionals must:
Address actual or apparent conflicts of interest between personal and professional relationships by disclosing to their appropriate Legal or Compliance officer any material transaction or relationship that reasonably could be expected to give rise to such a conflict, and
Promptly report (anonymously, if they wish to do so) any known or suspected violation of the Code of Ethics or any other matters that would compromise the integrity of the firm's financial statements
Reports may be made anonymously to the Code Reporting Hotline or in any of the ways set forth in the Code of Conduct.
The reporting requirements do not prevent employees from reporting to the government or regulators conduct that the employee believes to be in violation of law, and it does not require employees notifying the firm prior to reporting to the government or regulators.
Roche Futures Ltd strictly prohibits intimidation or retaliation against anyone who makes a good faith report about a known or suspected violation of the Code of Ethics, or of any law or regulation.