Code of Business Conduct - Leighton Asia

Code of Business Conduct5.2. Accuracy of reporting and disclosureAll information created and maintained as a result of the businessactivities of LAIO must accurately reflect the underlying transactions andevents.Our commitmentThe LAIO policy is to:• Comply with all applicable rules, laws and regulations in relation to businessreporting in each jurisdiction in which it operates• Follow procedures to ensure transactions are properly authorised, and accuratelyand completely recorded in the relevant accounts and records, as required bylaw and applicable Leighton Rules• Retain and dispose of the data it creates according to the Leighton Rules andapplicable laws and regulationsSenior financial officers and others responsible for the accuracy of financialreporting have an additional responsibility to ensure that adequate internal controlsexist to achieve truthful, accurate, complete, consistent, timely and understandablefinancial and management reports.Your responsibilityYou must:• Always follow the applicable reporting standards and processes applicable foryour business• Never falsify, conceal, alter, or otherwise tamper with information, or createmisleading information. Such conduct may constitute fraud, and can result in civilor criminal liability for you and for LAIO• Not misrepresent financial transactions or any other transactions or events, asthis may constitute falsification of company records. Such conduct may constitutefraud, and can result in civil or criminal liability for you and for LAIO• If you have any concerns about the validity of any reporting process or recordkeepingactivity, or believe you are being asked to create false or misleadinginformation, you must immediately report those concerns to your supervisor ormanager or contact the Business Conduct Representative for your business• Not destroy, deface, or make unrecoverable documents that are, or are likely tobe, the subject of litigation or any regulatory investigationReferencesLAIO Financial Reporting Policy and Procedure ManualLeighton Asia, India and Offshore Revision 430 November 2014 Page 40 of 46