巴菲特伯克希尔哈撒韦公司禁止的商业行为政策

PROHIBITEDBUSINESSPRACTICESPOLICY

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PreambleandInstructionstoBerkshireSubsidiaries:

BerkshireHathawayInc.(“Berkshire”)haspreparedthiscompliancepolicytoprovideitssubsidiariesandtheirrespectiveemployeeswithwrittenguidancerelatedtoanti-corruption/anti-bribery,economicandtradesanctions,export/importcompliancematters,anti-moneylaunderingandintermediarymanagement.Eachsubsidiaryisexpectedtoadopt,implementandincorporatetheserequirementsintoitsrespectivewrittenpoliciesandproceduresorCodeofConduct.EachBerkshiresubsidiaryshalldistributethepolicytoitsSeniorManagementandotherindividualswhomanagetheriskareasorarelikelytobefacedwiththecompliancerisksdiscussedinthisdocument(translatedintotheapplicablelanguagesoftheregionsinwhichthesubsidiaryoperates).EachBerkshiresubsidiaryisdirectedtodevelopacultureofethicsandcomplianceatalllevelsofthecompany.

Thispolicyisnotintendedtosupplantmorerestrictive,detailedorspecificpolicieswhichmayalreadybeinplaceataBerkshiresubsidiary.ExcepttotheextentmodifiedtocomplywithforeignlawsasdiscussedbelowintheinstructionstoSectionsIVandVofthispolicyorasotherwisepermittedbySectionIIIofthispolicy,thispolicysetsforththeminimumstandardwithwhichallBerkshiresubsidiariesmustcomply.

Eachsubsidiaryshalldevotesufficientresourcestoeffectivelytrainpersonnelandanyagent,consultant,representative,salesagent,reseller,distributor,jointventurepartner,customs/importbroker,freightforwarder,contractororotherthirdparty(“Intermediary”)astheyconductbusinessonbehalfoforforthebenefitofBerkshireoranyofitssubsidiariesontherequirementsofitscomplianceprogramandthispolicyandensurethatpersonnelandintermediarieshaveaccesstothesubsidiary’santi-corruptionandtradeandsanctionscompliancepolicies.Eachsubsidiaryshallalsoensurethatpoliciesareupdatedonaregularbasisandthatthosechargedwithday-to-dayoperationalresponsibilityforcomplianceprogramshavesufficientresources,autonomyanddirectaccesstogoverningauthoritiesandSeniorManagementofthesubsidiary.

Eachsubsidiaryshallensureamechanismexistsforthetimelyandthoroughinvestigationofanyconcernsofmisconductbythesubsidiary,itsemployeesorintermediaries,includingcommunicationtoBerkshirewhereappropriate,andthatanyviolationisappropriatelyremediatedafterperformingarootcauseanalysis—includingappropriateemployeediscipline.Eachsubsidiaryisrequiredtoimplementpoliciesandprocedures,that,tothemaximumextentprovidedforunderapplicablelaw,allowforthecollectionandreviewofemails,texts,onlinecommunicationapplications(includingWhatsAppmessages),instantmessagecommunicationsandelectronicallystoreddocumentsforauditing,complianceandcomplianceinvestigationpurposesbythesubsidiary,Berkshire,outsidelegalcounselorforensicaccountantsworkingatthedirectionofBerkshireorthesubsidiary.Withinthosepoliciesandprocedures,eachsubsidiary,totheextentconsistentwithapplicablelaw,shallobtainadvanceconsentfromemployeestoallowforthecollectionandreviewoftheaforementioneddata.

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ItisthepolicyofBerkshire,anditssubsidiaries,tostrictlycomplywithalllawsandregulationsthatapplytoanyoftheiractivitiesandoperations,orthatmaygiverisetotheriskofliabilityforBerkshire,itssubsidiaries,orpersonsemployedbyanyofthem.

ThisProhibitedBusinessPracticesPolicy(“Policy”)appliestoallofficers,directorsandemployeesofBerkshireandeachofitssubsidiaries.Usingarisk-basedapproach,eachsubsidiaryshalldevelopaproceduretocommunicatetherequirementsofthisPolicytoitsIntermediaries.EachpersonshallcomplywiththisPolicy,strictlyabidebyallapplicablelawsandregulations,andexercisegreatcarenottotakeorauthorizeanyactionsthatmaycreateeventheappearanceofillegalconductorotherimpropriety.PersonswhoviolatethisPolicyshallbesubjecttoappropriatedisciplinaryactionupto,andincluding,termination.Berkshireanditssubsidiarieswillnotundertake,authorizeortolerateanybusinesspracticethatdoesnotcomplywiththisPolicy.

IfyouhavequestionsaboutthisPolicy,contactyourcompany’sdesignatedComplianceOfficerorcontacttheChiefFinancialOfficer,DirectorofInternalAuditorSeniorManagerofEthicsandComplianceatBerkshire.

I.IMPLEMENTATIONANDTRAINING

Distribution.GeneralmanagersofBerkshiresubsidiariesareresponsiblefortheenforcementofandcompliancewiththisPolicywithintheirareaofresponsibility,includingthedistributionofthisPolicytoSeniorManagementreportingtothem,andotherindividualsthatmanagetheriskareasdiscussedinthisdocument,includingeachemployee,agentormanagerwhoislikelytocommunicate,interactorhavebusinessdealingswithgovernmentofficialsormanagepersonslikelytocommunicate,interactorhavebusinessdealingswithgovernmentofficials.Berkshiresubsidiariesshould,whenpossible,makeanti-corruption,tradeandsanctionscompliancepoliciesaccessibletoemployeeselectronicallyintheirnativelanguagesinaneasilysearchableandaccessibleformatthatcanalsobeeasilyandregularlyupdated.Berkshiresubsidiariesshouldconsider,baseduponassessedrisk,whethertoemploydataanalyticstounderstandwhichcompliancepoliciesarebeingaccessedmostfrequently.Berkshiresubsidiariesshallensurethatcompliancepersonnelchargedwithadministeringtheanti-corruption,sanctionsandtradecomplianceprogramreceivespecializedtrainingtoenablethemtoeffectivelyperformtheirroles.

Training.ThisPolicyandanyrelateddocumentation(aswellasanysubsidiarypolicythatismorerobust)mustbeincludedinallemployeemanualsforeachBerkshiresubsidiary,shallbeprovidedtoeachmemberofSeniorManagementofeachBerkshiresubsidiary,andshallbeavailabletoallemployeesoftheBerkshiresubsidiariesinEnglishandthelocallanguagesapplicabletoeachsubsidiary.ReviewandexplanationofthisPolicyandanyrelateddocumentation(includinganymorerobustanti-corruption,exportcontrols,orsanctionspolicy)shallbemadeapartofthetrainingforeachmanagerofaBerkshiresubsidiaryandfor:(i)eachemployeeormanagerwhoislikelytocommunicate,interactorhavebusinessdealingswithgovernmentofficialsormanagepersonslikelytocommunicate,interactorhavebusinessdealingswithgovernmentofficials;and(ii)employeeswhoseactivitiesimpacttradecompliance.PeriodictrainingmustbeprovidedtothesepersonneltoensurethattheyhavetheknowledgeandtoolstheyneedtoconductbusinesseffectivelyandincompliancewiththeUnitedStatesForeignCorruptPracticesActof1977(“FCPA”),asamendedandapplicableanti-briberyandanti-corruptionlaws

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aswellasexportcontrol,sanctions,anti-boycottandcustomslaws.ForIntermediarieswhomayhavedirectorindirectdealingswithgovernmentofficialsonaBerkshiresubsidiary’sbehalf,eachBerkshiresubsidiarymustconfirmthroughduediligencethatsuchIntermediaryhasanadequatetrainingprograminplace,oritmustadoptaproceduretoprovidecompliancetrainingtotheIntermediaryusingarisk-basedapproach.TheprocedureshouldincludeperiodicrefreshertrainingforsuchIntermediaries.Whereappropriate,thetrainingforemployeesandIntermediarieswillbeconductedintheaudience’snativelanguage;otherwise,trainingwillbeprovidedinEnglishwithtranslation,asnecessary.Trainingshallbeperformedinamannertailoredtoanaudience’ssize,sophisticationandsubjectmatterexpertise,andwherepossible,shouldprovideameansfortraineestoaskquestions.Trainingshouldalsobedesignedtoadequatelycoveranypriorcomplianceincidentsandlessonslearnedfromwhatispubliclyknownofthesuccessesandfailuresofpeersinthesubsidiary’sindustryorgeographicregionrelatingtoanti-corruptioncompliancepracticesandpolicies,shouldincludediscussionofreal-worldscenariosbaseduponthesubsidiary’sriskassessmentandeachsubsidiaryshallregularlyevaluatetheeffectivenessofitstrainingprograms.

PeriodicRiskAssessments.EachBerkshiresubsidiaryshallregularlyassessandreviewitsindividualoperationsandcompliancerisksanddocumentanannualriskassessmentthatcapturesthecomplianceriskareasdiscussedinthisPolicythatareapplicabletothesubsidiary.Subsidiariesshallupdatethatriskassessmentastheriskprofileofthesubsidiarychangesandadoptadditionalpoliciesandprocedures,asappropriate,sothatitmaintainsaneffectivelydesignedcompliancepolicythatistailoredtotheuniquecompliancerisksthesubsidiaryfaces.Eachsubsidiaryisrequired,baseduponanexaminationofitsriskassessmentandthehistoryoftheoperationofitscomplianceprogram(includingcompliancepolicyviolations),todevotesufficientresourcestoadministeritscomplianceprogram,includingthispolicy,andisrequiredtoappointahigh-levelexecutivetoberesponsibletoadministeritscomplianceprogram.

Berkshiresubsidiariesarerequiredtoperiodicallyassessandmonitortheeffectivenessoftheircomplianceprogram,includingexamininginstanceswhereviolationsofcompliancepolicieshavebeendetected,and,wherepossible,implementimprovementsdesignedtopreventsuchviolationsinthefuture.Complianceassessmentsandtestingshouldintegratedataanalyticscapabilitieswhereverpossible.Eachsubsidiaryshouldalsoincorporatelessonslearnedfrompubliclyknownsuccessesandfailuresofpeersintheirindustryorgeographicregionrelatingtoanti-corruption,tradeandsanctionscomplianceandcompliancepracticesandpoliciesintothisperiodicassessment.Inperformingthisassessment,subsidiariesortheiroutsidecounselshallconsidertheU.S.DepartmentofJustice’sGuidanceDocumentontheEvaluationofCorporateComplianceProgramsandevaluatetheprograminlightofthefollowingthreefundamentalquestions:

.Isthecomplianceprogramwelldesigned?

.Isthecomplianceprogramadequatelyresourcedandempoweredtofunctioneffectively?

.Doesthecomplianceprogramworkinpractice?

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DisciplinaryAction.BecauseBerkshireiscommittedtocompliancewiththelawandthispolicy,thefailureofanyBerkshiresubsidiarypersonneltocomplywiththisPolicywillresultindisciplinaryactionupto,andincluding,termination.

DisciplinaryactionmayalsobetakenagainstthemanagerofanemployeewhoviolatesthisPolicyshouldthemanagerfailtoproperlysupervisetheemployeeorknowthattheemployeeisengaginginbehaviorthatviolatesthePolicyandfailstostoporpreventsuchbehavior.

II.REPORTINGANDINVESTIGATIONS

HowtoReportConcerns.AnyBerkshiresubsidiaryemployeewhohasaquestionaboutwhetherparticularconductmightbeillegalorinvolveanyunethicalorimproperactorviolatethisPolicymustpromptlyreportthoseconcerns.EachBerkshiresubsidiary,orinthecaseofagroupofBerkshirecompanies,theBerkshiresubsidiarythatisthe“parent”ofsuchgroup,shalldesignateaComplianceOfficertoreceiveandinvestigatesuchreportsandtoimplementthisPolicy.Employeesmayalsoreporttheirconcernstotheirsupervisorsormanagers.Ifpermittedbylocallaw,anonymousreportscanbemadeviatheBerkshireEthicsandComplianceHotline(1-800-261-8651intheU.S.andCanadaorbyusingthelocaltelephonenumberprintedontheannualhotlinematerials)orBerkshire’swebreportingsite,whichislocatedat.

Berkshireprohibitsretaliationofanykindformakingsuchareportingoodfaith,evenifitturnsoutthattheconductbeingreportedisnotillegalorimproper.

YourCooperationisRequired.EveryemployeeofBerkshireoraBerkshiresubsidiaryisrequiredtocooperatewithanyeffortbyBerkshire,outsidelegalcounselorforensicaccountantshiredbyBerkshiretoinvestigatewhetheraviolationofanycompliancepolicyofBerkshireoranyBerkshiresubsidiaryhasoccurredorwhetherthecomplianceprogramisoperatingeffectively.Suchcooperationincludespromptlyprovidinginformationthatisrequestedandparticipatingininterviews,investigationsandaudits.Anyfailuretocooperateasrequiredunderthisprovisioncouldresultindisciplinaryactionupto,andincluding,terminationofemployment.

III.COMPLIANCEWITHBOTHU.S.ANDFOREIGNANTI-CORRUPTIONLAWIS

REQUIRED

ThisPolicysetsforthBerkshire’spositionagainstbriberyandcorruptionanddescribestheminimumproceduresthatmustbefollowedtoensurecompliancewiththisPolicyandanti-briberyandanti-corruptionlaws.ThisPolicy(1)identifiescertainspecificlawsandregulationsthatmayapplytoaBerkshiresubsidiary’soperations,and(2)setsforththeminimumstandardsthatmustbefollowedtoensurecompliancewiththoselawsandregulations.Theapplicablelawsandregulationsincludenotonlyfederal,stateandlocallawsandregulationsoftheU.S.,butalsolawsandregulationsofanyforeigncountriesinwhichaBerkshiresubsidiarydoesbusiness,suchastheUnitedKingdom’sBriberyActof2010andtheBrazilCleanCompanyActof2014.BecausetheFCPAistheanti-corruptionlawthatmostbroadlyaffectsBerkshire’sinternationalbusiness,thisPolicyusesthatstatuteasaframeworkforsettingforthBerkshire’sPolicy.However,thePolicyusestheterm“governmentofficial”inmostplaces,wheretheFCPAusestheterm“foreignofficial,”tomakeitclearthatBerkshire’sPolicyappliestointeractionswithallgovernment

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officialsworldwide,andthatadherencetotheprinciplesandproceduressetforthwithinthisPolicywillensurecompliancewithallnations’anti-briberyandanti-corruptionlaws.

IV.PROHIBITEDOFFERSORPAYMENTS

EachBerkshiresubsidiarymuststrictlycomplywiththeFCPAandallotherapplicableanti-briberyandanti-corruptionlaws.TheFCPAprohibitsbribes,kickbacksandfavorstogovernmentofficialstoobtainanimproperadvantageorbenefit,suchas,amongotherexamples,theawardingorretentionofbusinessoragovernmentcontract,obtainingataxbenefitorreductionofvalue-addedtaxorcorporateincometaxesorobtainingapermitorlicense.OtherU.S.andforeignlawsprohibitbriberyofnon-governmentalpersonnel(sometimescalled“commercial”bribery).

AllImproperPaymentsProhibited.ThisPolicyexpresslyprohibitsthepromise,authorization,offeringorpaymentofbribesorkickbackstoanyperson,anywhereintheworldunderanycircumstancesforthepurposeofimproperlyinfluencingtheiractionsorgaininganyimproperbusinessadvantage.Forexample,Berkshiresubsidiaryemployeesmustnotofferorpayanythingofvaluetomanagers,employeesoragentsofcustomersorprospectivecustomerstoinducethemtoawardbusinesstoaBerkshiresubsidiary,toimproperlyinfluencetheiractionsortoobtainanyotherimproperadvantage.Berkshiresubsidiaryemployeesmustexercisecarewhenprovidingmeals,giftsorotherbusinesscourtesies.Providingmodestbusinesscourtesiesinacommercialsettingtocreategoodwillmaybepermissiblebutprovidingorofferinglavishbusinesscourtesieswiththeintentorexpectationofobtainingmorefavorablebusinesstermsoropportunitiesthatotherwisewouldnotbeavailableisstrictlyprohibited.Berkshiresubsidiaries,subsidiaryemployeesandIntermediariesareprohibitedfromdirectlyorindirectlyengagingin

commercialbribery.Inaddition,theymustnotreceivesuchpaymentsfromanypersonorcompanyinreturnforprovidinganimproperadvantagesuchasawardingbusinesstosuchpersonorcompany.

ProhibitedPurposes.ToensurecompliancespecificallywiththeFCPA,noBerkshiresubsidiaryoritsIntermediariesmayimproperlyprovide,authorize,promiseoroffertoprovideanythingofvaluetoagovernmentofficialforanyofthefollowingpurposes:

.Improperlyinfluencingtheofficial.

.Securinganyimproperadvantage.

.Affectinganyofficialdecision.

.HelpingtheBerkshiresubsidiaryobtainorretainbusinessordirectingbusinesstoanyotherpersonorcompany.

Similarly,noBerkshiresubsidiary,itsemployeesorIntermediariesmayauthorizeathirdpartytoimproperlyofferorpromisetoprovidesomethingofvaluetoagovernmentofficialforanyofthepurposeslistedabove.

“Corrupt”Payments.TheFCPAprohibitspromising,providing,offeringtoprovideorauthorizingtheprovisionofthingsofvaluetoagovernmentofficialifdone“corruptly.”Thismeansthatthegiverhasanintentordesiretoimproperlyinfluencetherecipientandtogetsomethinginreturn(i.e.,aquidproquo).Theword“corruptly”isusedintheFCPAtoclarifythat

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theoffer,payment,promiseorgiftmustbeintendedtoinducetheofficialtomisuseanofficialpositiontoassistthegiverinobtainingabusinessadvantage.

GovernmentOfficials.UndertheFCPA,agovernmentofficialis:

.Anyofficeroremployeeofagovernmentoranydepartment,agencyorinstrumentality

ofagovernment.

.Electedofficials.

.AnyofficeroremployeeofapublicinternationalorganizationsuchastheUnitedNationsorWorldBank.

.Anyindividualactinginanofficialcapacityfororonbehalfofagovernmentagency,department,instrumentalityorofapublicinternationalorganization.

.Anyofficeroremployeeofacompanyownedorcontrolledbyagovernment(e.g.,a

state-ownedoilcompanyorstate-ownedhospital).

.PoliticalpartiesoutsideoftheU.S.andtheiremployees.

.CandidatesforpoliticalofficeoutsideoftheU.S.

.Anymemberofaroyalfamilywhomaylackformalauthoritybutwhomayotherwisebeinfluential,includingbyowningormanagingstate-ownedorcontrolledcompanies.

Itisimportanttonotethatemployeesofstate-ownedorcontrolledentities(whetherpartiallyorcompletelystate-ownedorcontrolled)areconsideredgovernmentofficialsundertheFCPAregardlessoftheirrank,nationalityorclassificationunderlocallaw.Someindividuals,whomaynotbeconsideredgovernmentofficialsintheirowncountry,areconsideredgovernmentofficialsundertheFCPA(forexample,doctorsandnursesemployedbyastate-runhealthcaresystem,oremployeesofastateoilcompany).Inaddition,acompanymaybeundergovernmentcontrolevenifitispubliclytraded,andevenifsomeofitsstockisnotownedbythegovernment.ForpurposesofthisPolicy,closefamilymembersofgovernmentofficials(i.e.,brother,sister,mother,father,husband,wifeorchild)aretreatedasgovernmentofficials.ThePolicy’sprohibitionsalsoapplywithregardtoformergovernmentofficialsincaseswheretheformergovernmentofficialretainssomesortofquasi-officialstatus.

IndirectandDirectPayments.TheprohibitionagainstimproperpaymentsorgiftsundertheFCPAappliesnotonlytodirectpaymentsoroffersofpayment,butalsotoindirectoffersorpaymentsmadethroughanyIntermediaries.CaremustbetakentoensurethatIntermediariesofaBerkshiresubsidiarydonotauthorize,promise,offerorprovideanythingofvaluetoagovernmentofficialforanyoftheprohibitedpurposesdescribedabove.

AnythingofValue.Theterm“anythingofvalue”isconstruedverybroadlyundertheFCPAandincludesfarmorethanjustmonetarygifts.Eachofthefollowing,amongotherthings,couldconstituteathingofvalue:

.Moneyinanyform(whethercash,check,wire,vouchers,prepaidcards,etc.).Mealsanddrinks

.Entertainment,suchasgolfoutingsorsportingevents

.FlightsonprivateorBerkshiresubsidiaryprovidedaircraft

.Vacations

.Excessivediscountsonproductsorservices

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.Excessivecommissions

.Salesatlessthanmarketvalue

.Purchasesatabovemarketrates

.Art

.Vehicles

.Personalgifts

.Contractualrights

.Donationstocharity

.Scholarshipsforfamilymembers

.Othertypesofgifts

Thetermalsoappliestointangiblebenefitssuchascontributionstoanofficial’spreferredcharity,offersofemploymentorinternshipsforanofficial’sfriendsorfamily,assistinganofficial’sfamilymemberorfriendingainingadmittancetoaschool,visasponsorship,orotherkindsofhelporassistancetoofficialsortheirfriendsandfamily.ThisPolicyappliesequallytooffersofpaymentandthingsofvaluetorelativesandfamilymembersofgovernmentofficials,astothegovernmentofficialsthemselves.

NominalGiftsandEntertainment.TherearecircumstancesunderwhichprovidinginexpensiveitemstoagovernmentofficialmaybepermissibleundertheFCPA.Forinstance,providinggiftsofnominalvaluesuchaspensormugswiththeBerkshiresubsidiarylogo,withoutanyintenttoimproperlyinfluencetheofficial,isacceptable.Beforeprovidingevennominalgiftsorentertainmenttoagovernmentofficial,Berkshiresubsidiaryemployeesorthesubsidiarymustconsultwithalocallawyertoconfirmthatdoingsoispermittedbylocallaw.Somecountriesprohibitprovidinganythingofvaluetogovernmentofficials,evengiftsorentertainmentofnominalvalue;inthosecountries,thisPolicyprohibitsprovidinggiftsorentertainmentofanykindtogovernmentofficials.Wherepermittedbylocallaw,giftsorentertainmenttogovernmentofficialsmaybemadeunderthisPolicyonlywhentheyare:

.Madetopromotegeneralgoodwillandnotasaquidproquoforanyofficialaction.

.Ofmodestvalue(indeterminingwhetherthevalueismodest,thevalueofallprevious

giftsorentertainmentforthesameofficialinthesameyearshouldbeaddedtogether)..Notintheformofcash.

.Customaryintypeandvalueinthecountrywheremade.

.Givenopenlyandnotsecretly.

.Notintendedtoimproperlyinfluencethegovernmentofficial.

.AccuratelyreflectedintheapplicableBerkshiresubsidiary’sbooksandrecords.

WillfulBlindnessIsNotaDefense.TheFCPAimposesliabilityoncompaniesandindividualseveniftheyhavenoactualknowledgeofanimproperpaymenttoagovernmentofficial,incircumstanceswheretheyshouldhaveknowntherewasahighprobabilitythatanIntermediaryintendedtomakeorwaslikelytomakeanimproperpayment.Accordingly,subsidiariesandsubsidiaryemployeesmustnotbewillfullyblindtofactswhichsuggestimproperpayments,gifts,promisesoroffersofpayments,giftsorsomethingofvaluetoagovernmentofficial.LiabilityforanFCPAviolationcannotbeavoidedbyattemptingtoignoreor“notsee”thewarningsignsorindicationsofimproperconduct.Employeeswhosuspectorseeindicationsthatcorruptpaymentsoroffersofpaymentmightbeunderconsiderationormighthavebeenmade

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onaBerkshiresubsidiary’sbehalfmustnot“looktheotherway”orignoretheindicationsor“redflags.”ThelackofactualknowledgeofabribewillnotbeadefenseundertheFCPA.

BonaFideandReasonableBusinessExpenses.TheFCPApermitspayingbonafideandreasonabletravelandlodgingexpensesforgovernmentofficialsiftheexpensesrelatedirectlyto:

.Thepromotion,demonstrationorexplanationofproductsorservices..Theexecutionorperformanceofacontract.

.Otherlegitimatecharitableoreducationalprograms.

ToensurecompliancewiththeFCPA,thisPolicypermitspayingsuchexpensesonlyupontheadvancewrittenapprovaloftheapplicableBerkshiresubsidiary’sComplianceOfficerandonlywheretodosowouldbelegalunderlocallawandwheretheofficial’sgovernmentorgovernmententityisawareof,andapprovesofinwriting,theexpenditurescontemplated.

Suchexpensesmustbereasonable(modestandnotlavish)andlimitedtotravelandaccommodationexpensesthatareincurredforagovernmentofficial’sdirecttraveltoandfromthelocationoftheBerkshiresubsidiaryeventorlocation.Theexpensespaidmustnotincludeexpensesforany“sidetrip”takentoothercitiesorcountriesnorforextradaysfortourismorsightseeing.Lodgingexpensesshouldincludeonlyreasonableaccommodationcosts,includingreasonableexpendituresformealsactuallyincurredinorincidentaltolodginginbusiness-classhotels,andonlyduringtheperiodoftheparticularmeeting,facilityvisit,seminarorevent,orenroutetosuchactivities.Wheresuchexpensesareapprovedforpayment,anypaymentshouldbemadedirectlytotheserviceprovider(e.g.,anairlineorhotel)ratherthantothegovernmentofficialwheneverpracticable,andanysuchpaymentsmustbepaidorreimbursedonlywhenadequatelysupportedbydocumentationandreceiptsandthenproperlyrecordedintheapplicableBerkshiresubsidiary’sbooksandrecords.Undernocircumstancesshallperdiempaymentsorallowancesbeprovidedtoagovernmentofficial.ABerkshiresubsidiarywillneverpayforanyportionofexpensesincurredbyanyspouseorotherfamilymemberofagovernmentofficial.

PoliticalContributions.An