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Page 1 of 14 Code of Business Ethics Group Policy GRP-BEA-003 Responsible Executive: COO Document Approver: N/A Issue No: Issue 2 Issue Date: February 2017 Amendment Summary: Document updated December 2016. Next Review Date: As necessary Scope: TAQA Group (global)
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Taqa Ethics Manual - EthicsPoint | Governance, Risk, Compliance

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Page 1: Taqa Ethics Manual - EthicsPoint | Governance, Risk, Compliance

Page 1 of 14

Code of Business Ethics Group Policy

GRP-BEA-003

Responsible Executive: COO

Document Approver: N/A

Issue No: Issue 2 Issue Date: February 2017

Amendment Summary: Document updated December 2016.

Next Review Date: As necessary

Scope: TAQA Group (global)

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Page 2: Taqa Ethics Manual - EthicsPoint | Governance, Risk, Compliance

GRP-BEA-003CODE OF BUSINESS ETHICS GROUP POLICYTAQA

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CONTENTS Page Para

1.0  INTRODUCTION 3 2.0  BUSINESS PARTNERS 4 3.0  PROFESSIONAL CONDUCT 5 4.0  TAQA’S ASSETS AND FINANCIAL INTEGRITY 7 5.0   TAQA AS A LOCAL AND GLOBAL CITIZEN 10 6.0  OUR RESPONSIBILITY 13 7.0  WHERE TO GO FOR HELP 14 

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Page 3: Taqa Ethics Manual - EthicsPoint | Governance, Risk, Compliance

GRP-BEA-003 CODE OF BUSINESS ETHICS GROUP POLICY TAQA

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1.0 INTRODUCTION The Code of Business Ethics reflects and builds upon TAQA’s core values: innovation, excellence, teamwork, integrity and performance. TAQA is grounded in a set of core values that serve as a compass to guide our decision making at a company and individual level. Our ongoing commitment to these values is necessary to ensure that we will operate with the highest ethical standards.

a. What is TAQA’s Code of Business Ethics?

TAQA’s Code of Business Ethics describes and reinforces conduct that is based on our guiding core values, consistent with our policies and practices, and essential to TAQA’s legal and regulatory compliance obligations.

This Code is neither a contract nor a comprehensive manual that covers every situation TAQA and its employees might encounter. It is intended to serve as a guide that highlights key issues and helps you make decisions that will make TAQA proud.

Each of us has a duty to become familiar with the issues of ethical conduct and legal compliance covered here and to abide by these principles and our policies in all of our business relationships and activities. Any amendment to the Code will be disclosed promptly in accordance with any applicable legal or listing requirements.

We share responsibility as TAQA people to apply the principles of our Code of Business Ethics in every decision we make affecting our people, our business partners and TAQA. Each of us is responsible for reporting violations and for protecting from retaliation, those who report their concerns.

b. Why is it Required?

Our Code of Business Ethics helps our people to understand their responsibilities in conducting business on behalf of TAQA. It addresses their responsibilities to each other, to the marketplace, our business partners, our stockholders and the communities and governments in the countries where we do business.

Our Code helps us to define accepted/acceptable behavior to promote high standards of practice and performance. It is a framework for professional behavior and acts as a vehicle for occupational identity and maturity.

c. Who must follow this Code?

All employees must adhere to the principles and requirements contained in this code and should consult the code for guidance when acting on behalf of TAQA.

Employees must not use a contractor, agent, consultant or other third party to perform any act which conflicts with this code. Employees who engage third parties such as contractors, agents or consultants to work on behalf of TAQA must seek to ensure that these parties are made aware of the code and should seek their co-operation in adhering to it – including, where possible, a contractual requirement to act consistently with the code when working on our behalf. You must also report any breaches or inconsistent behavior by these third parties.

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The term ‘employee’ as used in this Code includes all employees and officers of, and individuals appointed as contractors by, TAQA and of its subsidiaries and affiliates.

Additionally, this Code applies to members of the Board of Directors of TAQA and to directors of all TAQA subsidiaries and affiliates with respect to any activities undertaken in carrying out duties as a director or otherwise on behalf of TAQA. Therefore, the term ‘employee’ as used in this manual also applies to directors with respect to such activities.

2.0 BUSINESS PARTNERS

At TAQA, we believe that business relationships founded on trust and mutual advantage – where both sides benefit – are vital to our success. We will strive to create mutual advantage by understanding the needs of our customers, contractors, suppliers and other business partners and conducting ourselves honestly, responsibly and fairly, with the highest level of integrity. Our continued success globally depends on competing aggressively, but we will do so fairly and in full compliance with the law.

a. Competitors

TAQA must comply with applicable antitrust and competition laws (including those which relate to, among other things, price discrimination, price fixing, restraint of trade and monopolies) throughout the world. These laws protect the free enterprise system and encourage vigorous, but fair, competition.

While TAQA people are encouraged to compete vigorously in the marketplace, each person must conduct our business affairs in a fair and lawful manner. In order to compete effectively in the global marketplace, it is necessary and, if done correctly and fairly, legal to gather competitor information. At TAQA, we will use only available literature, industry and other legally permissible sources to understand business, customer and supplier directions, technology trends, regulatory proposals and developments, existing and expected sources of suppliers and competitors. TAQA will not resort to unfair information gathering means such as theft, bribery, misrepresenting one’s identity, inducing an employee of the competitor to divulge confidential information or gaining improper access to a competitor’s confidential information, directly or through third parties.

TAQA will market its services and solutions on their merits and will not disparage or provide misleading information about its competitors.

b. Customers and Suppliers

We must deal fairly with our customers and suppliers. No one should take unfair advantage of others through manipulation, concealment, disparagement, abuse of privileged information, misrepresentation of material facts or any other unfair dealing practice.

TAQA’s suppliers play a critically important role in our ability to operate and provide products and services to our customers. That is why we must choose suppliers carefully, based on merit and with the expectation that our suppliers will act consistently with our compliance and ethics requirements.

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c. Third party Information and Intellectual Property

TAQA expects its people to take appropriate measures to protect copyrighted or licensed information as well as any confidential or otherwise protected information of our customers, business partners including joint venture and alliance partners and other third parties. This includes understanding and abiding by any applicable contractual restrictions TAQA has agreed to follow with its customers, business partners or other third parties.

We should not discuss, disclose, copy or otherwise use any copyrighted, licensed, or third-party information without proper authorization from the owner and then use only as authorized and required in our duties with TAQA. TAQA people may not use such confidential information for personal or other gain or advantage, or to advance the interests of TAQA, except where specifically authorized by TAQA and the affected party.

It is the responsibility of each of us to take appropriate precautions to make sure unauthorized people do not have access to or use such information.

d. Receiving and Giving Gifts and Entertainment

TAQA prohibits bribery and other improper payments or incentives (including facilitation payments) in all of its business operations. There are no circumstances in which bribery or corruption is justified or tolerated, regardless of local law or custom.

In certain TAQA functional areas, such as procurement, more stringent policies may apply.

For further guidance please refer to TAQA’s Global Gifts, Hospitality and Entertainment Policy and TAQA’s Global Anti-Bribery and Corruption Policy and Procedures.

3.0 PROFESSIONAL CONDUCT At TAQA we seek to build a workplace that is safe, professional, and supportive of teamwork and trust. Everyone who works for TAQA contributes to our success and to creating a great company. Working together, drawing from our diverse talents and perspectives, we will stimulate new and innovative opportunities for our business.

a. Multi Cultural and Open Work Environment

TAQA is committed to preserving and enhancing diversity within the organization. It values and respects the difference of its diverse people from around the world and their varied culture.

TAQA stands against autocracy, promotes an open and active exchange of views, criticisms and ideas and practices an open door policy. Human resource policies and activities of TAQA contribute to creating a workplace where every individual has the opportunity for professional and personal growth.

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b. Meritocracy

All TAQA people have the right to be treated equitably and to work in an environment that is free from unlawful or unfair discrimination. To achieve this goal, our people have the responsibility to respect the rights of fellow TAQA people by supporting and promoting the principles of meritocracy. This means that career decisions will be driven by an individual’s talents, skills and ability to perform workplace responsibilities as well as business need.

c. Anti-harassment

At TAQA, we believe every employee is entitled to fair treatment, courtesy and respect. We must always behave appropriately and professionally with our colleagues, inside and outside the office.

Harassment in any form based on sex, race, age, national origin, disability, religion or any other category protected by law is not only offensive but may expose TAQA to legal liability. It could seriously undermine the integrity of TAQA’s professional environment as one in which all of its people may grow and succeed as much as possible. Such harassment; which can take the form of verbal comments, physical touching or other inappropriate conduct is not acceptable in or arising out of the work environment and is not condoned or permitted.

d. Personal Relationships

TAQA makes substantial efforts to avoid any risk of compromising its professional objectivity and its reputation. Therefore, it is inappropriate for our people to have a personal relationship beyond friendship with those who are subject to their supervision or with whom they have a reporting relationship, or with any outside party with whom they have dealings as a representative of TAQA (this includes customers, vendors and business or alliance partners).

e. Prior Employment Obligations

TAQA respects the continuing obligations that new and prospective TAQA people may have to a prior employer. These may include restrictions on use or disclosure of confidential or proprietary information or restrictions on the incoming employee’s services.

TAQA expects its people to uphold their contractual, confidentiality and fiduciary obligations to their prior employers and to notify TAQA immediately if they believe any job activity may conflict with such obligations. TAQA requires that all incoming employees resolve any such impediments to their employment and staffing with TAQA before beginning employment.

f. Data Privacy

TAQA is committed to respecting and protecting the legitimate interests of its people and third parties in the privacy/confidentiality of their personal data.

TAQA acquires and retains only employee personal data that is required for the effective operation of the organization or that is required by law in the places where we operate.

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Page 7: Taqa Ethics Manual - EthicsPoint | Governance, Risk, Compliance

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Consistent with its respect for employee privacy, TAQA does not normally take an interest in personal conduct outside of work – unless such conduct impairs the employee’s work performance or affects the reputation or legitimate business interests of TAQA.

g. Internet, Email and Voice Communications

TAQA people must exercise good judgment and act in a professional manner whenever using TAQA e-mail or accessing the Internet or any other external electronic system using TAQA information technology resources. All communications relating to TAQA business or using TAQA’s information technology resources are company property and must conform to guidelines of acceptable use. Our people may not use TAQA information technology resources to take or damage the intellectual property rights of third parties, including through any Internet peer-to-peer, file-sharing or other downloading services.

h. Personal Activities

TAQA people may not participate in personal activities that may have a negative impact on the performance of their job, conflict with their obligations to TAQA, or otherwise reflect adversely upon TAQA’s business, image or reputation. Just as in our business activities, our personal activities must be undertaken with the utmost integrity. This principle extends to how we conduct our personal financial and tax affairs, and requires that we do so in a manner that does not adversely impact the business, image or reputation of TAQA.

4.0 TAQA’S ASSETS AND FINANCIAL INTEGRITY All employees are responsible for using good judgment to ensure that TAQA’s assets are not misused or wasted. These assets include brand, property, proprietary information, corporate opportunities, company funds and records, as well as personal company equipment.

a. TAQA Name and Brand

The TAQA name and brand identity are powerful and valuable assets that differentiate us from our competitors. Our words and actions as TAQA people and the business decisions TAQA makes must support and advance TAQA’s name, brand identity, brand positioning and personality. We go to market with one global brand and we must treat the TAQA name and brand in all activities and transactions in a globally consistent manner. No rights to use our name or brand should ever be granted to third parties except with appropriate approvals and in accordance with naming and brand policies.

b. TAQA Intellectual Property

At TAQA we produce valuable, non-public ideas, strategies and other kinds of business information – ‘intellectual property’ – which we own and need to protect just as we do with other kinds of property. Because it is the product of TAQA’s own hard work, various laws allow TAQA to protect this information from use by outsiders.

All work-product of TAQA people created during their employment with the company and relating to TAQA’s present or future business is the exclusive property of TAQA. All our people are expected to help identify and secure protection for these innovations.

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On occasions, we may need to share TAQA intellectual property with persons outside of TAQA – for example, so that a third party can work effectively with us. However, even when there seems to be a legitimate reason to share proprietary information, TAQA people should never disclose such information without management’s prior approval and then only under a written confidentiality agreement approved by TAQA authority.

c. TAQA Confidential and Proprietary Information

All TAQA people have a personal responsibility to protect TAQA’s confidential and proprietary information against disclosure and improper use. It is especially important in our electronic environment that TAQA people take all necessary measures to prevent unauthorized disclosure of such information, including maintaining strict adherence to our information security policies, communication policies, and agreements governing proper use or disclosure.

Generally speaking, confidential and proprietary information includes any information or material, not generally available to the public, generated, collected or used by TAQA that relates to its business, research and development activities, customers or people. Business information, such as personnel lists and customer data, must also be protected.

Our people should never use confidential TAQA information for personal gain or advantage. Obligations with respect to TAQA’s confidential and proprietary information continue to apply even after association with TAQA ends.

d. TAQA’s Physical Assets

TAQA people are individually responsible for ensuring that TAQA property that they use or come into contact with as part of their work is not damaged, misused or wasted. They also have a duty to report the abuse of TAQA property by others. They must not use any company equipment or facilities for your personal activities or for purposes that violate law or company policy.

e. TAQA Information System, Computer Hardware and Electronic Device

TAQA people are responsible for protecting the information system, computer hardware and other electronic devices issued to them from theft or use by unauthorized persons, by following all recommended security practices. It is the responsibility of each of us to keep our assigned equipment within our control or to exercise appropriate safety precautions to secure and protect our equipment when unattended in accordance with all recommended security measures to prevent unauthorized access by others to such equipment.

Digital systems and the information processed and stored on them, are critical to our company. Everyone who uses digital systems (including temporary access) must ensure that these resources are used appropriately and in line with relevant security policies. Effective security is a team effort requiring the participation and support of everyone who deals with TAQA’s information or digital systems. If the company identifies obscene material on company digital systems or premises, or other behavior which is inconsistent with the above policies, not only will disciplinary action be taken, local management may also notify civil and/or criminal authorities.

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f. Financial Integrity and Reporting

TAQA requires compliance with International Financial Reporting Standards and its system of internal accounting and auditing controls. Our people must maintain and present TAQA’s accounting and financial records, as well as reports produced from those records, in accordance with the laws of each applicable jurisdiction.

These records and reports must accurately and fairly reflect, in reasonable detail, TAQA’s assets, liabilities, revenues and expenses. All transactions must be recorded accurately in the proper accounting period and be supported by reasonably detailed documentation.

g. Purchasing and Payments

To ensure effective business and financial control of TAQA’s expenditures, appropriate approval and authorization must be obtained for purchasing commitments and invoice payments made by TAQA. This process ensures that the appropriate people will review decisions to commit the company to incur expenditures, that the business expense is valid, that goods or services have been received to the required specifications, and that the invoice meets legal requirements and is otherwise compliant with our purchasing policies. None of our people may knowingly cause or direct TAQA to purchase goods or services of any kind from vendors owned or controlled by relatives of TAQA people.

TAQA should purchase goods and services only on the merits of price, quality, performance and suitability. We will not enter into any improper or illegitimate transactions or transactions that have the appearance of impropriety or illegitimacy or that are intended in any way to misrepresent the accounting reports or results of any party to the transaction.

h. Archives and Records Management

TAQA will manage its archives and records to leverage its knowledge capital, maximize its intellectual property assets, and achieve its business objectives. Further, TAQA shall maintain, manage, store, and dispose of its archives and records in compliance with its contractual obligations and applicable legal and regulatory requirements, such as tax or data privacy laws, which may vary by jurisdiction.

Retention of company records, such as tax materials or documents that are required in legal proceedings, may be required for compliance with applicable laws. Also, destruction of records that relate to disputes or legal proceedings matters may be improper and even unlawful.

TAQA people must contact General Counsel immediately whenever they have notice that litigation or any government investigation is threatened or initiated against TAQA, to allow proper preservation of documents that might otherwise be subject to routine destruction under TAQA’s records management policy. TAQA prohibits the unlawful destruction or alteration of any materials relevant to such an investigation or litigation.

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i. Conflicts of Interest; Corporate Opportunities

When an employee’s personal, social, financial or political activities interfere or have the potential of interfering with the employee’s loyalty and objectivity toward the group, a conflict of interest may exist that must be satisfactorily resolved.

All TAQA people must avoid any situations that hold the potential for anyone to act in a way that is not in the best interests of TAQA. We should endeavor to avoid even the appearance of a conflict of interest. In no event, should TAQA people use their position, knowledge of TAQA or contacts for personal gain. It is not possible to identify all situations that could create a conflict of interest or the appearance of one; TAQA places primary reliance on the good judgment and integrity of its people.

In any situation where there is a question, one should always disclose the situation and consult with others.

All TAQA people are responsible for ensuring that their personal interests, investments and activities (including those of family members) do not conflict with their objectivity or independent judgment or TAQA’s best interests or any other obligations to TAQA.

None of our people shall make decisions for or recommendations to TAQA concerning third parties (whether customers, alliance partners, venture portfolio companies, vendors or others) in which they have any direct or indirect financial or other interest without full, prior disclosure of such interest to an appropriate member of the management team.

TAQA people may not take for themselves opportunities that are discovered or created through the use of TAQA property, information, relationships or position, nor use them for personal gain. All TAQA people have a duty to advance the legitimate interests of TAQA when the opportunity to do so arises.

For further guidance please refer to TAQA’s Group Conflict of Interest Policy.

5.0 TAQA AS A LOCAL AND GLOBAL CITIZEN As a company acting with integrity, every TAQA person must understand that TAQA is committed to being a good local and global citizen. Our aim is that countries and communities in which we operate should properly benefit from our presence – through the wealth and jobs created, the skills developed within the local population and the investment of our time and money in people.

a. Compliance with All Laws

TAQA and its people will comply with all applicable laws throughout the world.

b. Improper or Questionable Payments

TAQA people will not make, promise to make, offer, or authorize any unlawful, improper, or questionable payments or commitments of company funds to customers, vendors, government officials or agencies, government employees, political parties or candidates, or any other entities or individuals anywhere in the world for the purpose of obtaining or retaining business or securing any improper advantage, directly or indirectly.

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In addition, TAQA prohibits any undisclosed, unrecorded or falsely recorded transactions as well as any payments made for other than their intended purpose.

c. Insider Trading

TAQA is committed to supporting fair and open securities (equities or stock) markets throughout the world. To ensure we keep this commitment, TAQA people are prohibited from trading on the basis of ‘inside information in shares or other securities of TAQA, TAQA’s subsidiaries, its business partners, or any other publicly traded company’. This includes trading in investments whose value is determined by the price of such shares or other securities – for example, derivatives or spread bets.

‘Insider’ information means information that is generally not available to the public and that could, if publicly known, affect the market price of the securities of TAQA, TAQA’s business partners or another third party. No employee of TAQA may buy or sell securities until ‘inside information’ concerning them becomes public – after a company announcement is made and investors have had an opportunity to evaluate the information.

For further guidance, please refer to TAQA’s Group Policy on Insider.

d. Immigration

TAQA complies with the immigration laws of the locations in which its people are working. All people hired by TAQA must possess valid and current authorization to work in their country of employment. Our people working outside of their home country must obtain all appropriate visas and work permits required by law prior to arrival in the host location.

e. Export Control Laws and Boycotts

TAQA will comply with applicable export control and anti-boycott laws and regulations in the countries within which TAQA operates. Export control laws may restrict the export or re-export of goods, software and technology that originate in a country in which TAQA operates. Besides other restrictions, Trade bans may also restrict new investments and other dealings in a sanctioned country, or with designated individuals.

Anti-boycott regulations may prohibit TAQA from participating in certain activities. Examples of these types of activities are: requests or agreements to refuse to do business with certain countries or companies, to provide information about business relations with certain countries or companies or to discriminate against, or provide information about, individuals or companies on the basis of race, religion, gender, national origin or nationality. In some cases, TAQA may be required to report to the government situations in which we are requested to participate in any of the foregoing. TAQA will comply with all applicable regulations of this nature.

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f. Sanctions and Embargoes

TAQA will comply with applicable laws and regulations related to sanctions and embargoes imposed by countries within which TAQA operates. Various governments have programs of economic and trade sanctions against certain countries, terrorists, terrorism-sponsoring organizations, entities involved in the proliferation of weapons of mass destruction, and international narcotics traffickers. In some cases, even an indirect facilitation of a transaction is prohibited.

g. Health, Safety, Security and the Environment (HSSE)

Working to protect the natural environment and the health, safety and security of the communities in which we operate is a core commitment of our company.

TAQA is committed to providing its people and those of other companies working on our premises, with a safe and secure work environment where no one is subject to unnecessary risk. We recognize that safe operations depend not only on technically sound plant and equipment, but also on competent people and an active HSSE culture. No activity is so important that it cannot be done safely.

TAQA and all its employees are responsible for maintaining a safe workplace by establishing and following safety and health rules and policies. TAQA people must be familiar with and follow the safety and emergency procedures applicable to them at worksites. They are also responsible for immediately reporting accidents, injuries and unsafe working conditions to GVP HSSE/General Counsel.

In addition to fully complying with all legal requirements, we will constantly strive to drive down the environmental and health impact of our operations through the responsible use of natural resources and the reduction of waste and emissions. TAQA is committed to the protection of the environment and will comply with all applicable environmental laws and regulations of the countries in which it conducts business.

Violent conduct or threats of violent conduct among TAQA people, customers or others are never appropriate and will not be tolerated. Anyone who engages in such conduct in the workplace, brings harmful or threatening materials into any workplace or otherwise engages in such conduct outside the workplace will be subject to appropriate disciplinary action.

h. Public Disclosures and External Communications

TAQA is committed to full, fair, accurate, timely and understandable disclosure in reports and documents filed with the regulatory bodies and in other public communications it makes.

External communications with investors, analysts and the media require careful consideration and a unique understanding of legal and media issues. Only those employees specifically authorized to do so may respond to enquiries from members of the investment community (e.g. shareholders, brokers, investment analysts, etc.).

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i. Political and Charitable Contributions and Activities

The law in many countries sets strict limits on contributions by corporations and government contractors to political parties and candidates, and violators are subject to very serious penalties. Because of the complexity, variability and severity of laws governing corporate political activities, TAQA, its people and agents will not engage in any corporate political activities without first obtaining written consent from the appropriate authority within TAQA and, in all cases, only for proper and legal purposes. Our people remain free, however, to make personal political contributions in their personal capacity as they deem appropriate; in no event will TAQA reimburse such expenditures. Cash or in-kind contributions to political candidates and organizations using TAQA resources are prohibited.

The company, however, does not endorse political activities that any person undertakes as a private individual. Use of the TAQA name to endorse a political activity or event is not permitted.

TAQA supports community involvement by its people as private individuals. Use of the TAQA name to endorse a charitable organization or event, is not permitted without prior approval by an appropriate member of the management team.

Further guidance please refer to TAQA’s Group Anti-Bribery and Corruption Policy.

j. Lobbying and Dealing with Governments

Communications with federal or national, state or provincial, or local officials and their staff by TAQA people or retained consultants may result in an obligation on TAQA to register as a lobbyist or employer of a lobbyist or the need to comply with other regulatory requirements in various jurisdictions. Before contacting government officials on behalf of TAQA or its business partners, our people should obtain the approval of the appropriate authority.

Being transparent in our communications about our performance (whether good or bad) increases trust in our activities, and makes others wish to do business with us.

Further guidance please refer to TAQA’s Group Anti-Bribery and Corruption Policy.

6.0 OUR RESPONSIBILITY As employees of TAQA, we acknowledge that violating any of these principles, including our obligation to report violations or to cooperate in any investigation of suspected violations, break our trust with TAQA and open us to individual disciplinary action, including termination, and perhaps to legal liability. All TAQA people are expected to become familiar with this Code and must comply with them at all times. Please note that nothing in this Code constitutes a contract of employment with any TAQA person.

All TAQA people are responsible to be alert and are encouraged to report any potentially unlawful, unethical, or fraudulent activity, including any concerns about questionable accounting or auditing matters, or any other activity that causes them concern to the appropriate authority. They should be assured that such reporting will not be the basis for retaliation or other disciplinary action.

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Any employee, who in good faith seeks advice, raises a concern or reports misconduct is following this code and is doing the right thing; TAQA will not tolerate retaliation against that person.

We take claims of retaliation seriously. Allegations of retaliation will be investigated and appropriate action taken. Anyone responsible for reprisals against individuals who report suspected misconduct or other risks to the business will be subject to disciplinary action up to and including dismissal.

7.0 WHERE TO GO FOR HELP In the event that you have questions about the TAQA Code of Business Ethics, or whether past or contemplated conduct may present ethical or legal issues, a number of resources are available. The most important thing is that you use one of these options.

Depending on the circumstances, you may want to discuss the issue with a line manager, a Human Resources representative, or a member of the Legal Group.

To allow for the reporting of any ethical concerns directly and, if desired, on an anonymous basis, TAQA has set up the TAQA Helpline Services portal. You may access TAQA Helpline Services 24 hours a day, seven days a week online/viatelephone by logging on to Helpline Services portal.

In addition to the foregoing mechanisms, you may direct any concerns about our business ethics or conduct, securities laws and regulations, accounting standards, or TAQA’s financial statements, accounting practices, internal accounting controls, or auditing matters to TAQA General Counsel/GVP Internal Controls & Assurance.

This Code of Business Ethics is adopted under the auspices of our Board of Directors and directed by our General Counsel under the oversight of the Audit Committee of the Board.

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