The objective of this Code of Ethics is to establish the general guidelines that must govern the conduct of the Catalana Occidente Group, its Directors, employees, agents and collaborators, when carrying out their roles and their business and professional relationships, acting in accordance with the law and respecting ethical principles.

Reporting channel

The objective of the Complaints Channel is to receive, retain and process complaints about irregularities related to breaches of Grupo Catalana Occidente's Code of Ethics, its development protocols, any other regulation or internal policies of the Group and/or its individually considered Entities, as well as actions or omissions that result in an irregularity that is punishable under criminal law or the manipulation and/or falsification of financial data.

Any individual or company, either customer, suppliers, shareholders or other stakeholders of Grupo Catalana Occidente may report the irregularities or frauds relating to the Board, directors and employees of the Group, regardless of their position and level, as well as to the network of agents and partners connected to the Group by:

• Email: auditoriainterna.corporativa@catalanaoccidente.com
• Post mailing address:
  Internal Corporate Audit Director
  Grupo Catalana Occidente, S.A.
  Avenida Alcalde Barnils, nº 63
  08174 – Sant Cugat del Vallés

The complaint form is not subject to any pre-established form and must contain at least the following information:

• The irregularity reported, with details of the circumstances of the same, and as far as possible, supporting documents.
• Identification of the persons directly responsible for the irregularity, if known.

Once the complaint has been received, it will be managed by the Internal Corporate Audit department, in accordance with the provisions of the Action Protocol in cases of irregularities and fraud.