Page 11 - Code Of Governance

3. Employees are required to preserve NUROL’s business information, likewise tangible
assets and intangible assets, meticulously. Unathorized explanation and disclosure of
this information may lead to loss of its value for NUROL and unjustified benefit for the
others.

4. Employees are prohibited from disclosing any confidential information during or after
their period of service in NUROL under no circumstances except for it is permitted by
NUROL in written. This prohibition is also valid for the information which is taken from
NUROL’s customers, partners, sellers and others on the basis of confidentiality.

5. It is a principle for the employees to transfer any request of NUROL’s information
and records, which is requested by mass media or government entities or any other
channels, to the relevant departments and officers in NUROL which are authorized to
give information and response.

e. Fraud Prevention, Proper Accounting, Accuracy of Company Records

1. Employees are responsible from recording and reporting the information accurately,
including but not limited to working periods, actual operating costs, research and
development results, income end expenses, and other business activities.

2. All the records of NUROL are subjected to audit within the framework of the relevant
legislation; and it is an obligation to keep financial records in accordance with generally
accepted accounting principles.

3. No misreporting is allowed in NUROL, including misleading information. It is prohibited
hiding the reality in a transaction in NUROL’s records and books deliberately.

4. NUROL’s all records and transactions are required to be conducted accurately and
duly. No invoice, bill or certificate of sale or purchase can be distorted. All the assets
and liabilities, income and expenses are recorded in the accounting books in their actual
periods.

5. NUROL shall create, maintain and use its accounting systems and procedures in
accordance with the mandatory provisions of the relevant legislation. NUROL’s records
and books shall be audited by an internationally-recognized independent audit company
at least once in a year.

6. NUROL shall not tolerate misreporting in (intracompany records) or out of the
company , including misleading, misinformation, misorganization as well as the purpose

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