Compliance

Anti-Bribery & Corruption Policy

Version 1.0 Effective 11 September 2026 Reviewed annually

Standard the group holds itself to. This policy sets out the anti-bribery programme the group commits to operate. Where a specific control described below is under implementation, this is disclosed in our annual compliance report. Concerns or questions may be raised at compliance@fontana.trade.

Fontana Trading Europe, Sociedade Unipessoal Lda. and its subsidiaries maintain a zero-tolerance position on bribery and corruption. This policy applies to every director, officer, employee, contractor, agent, introducer and business partner of the Fontana group, worldwide, without exception.

1. Legal framework

This policy is designed to satisfy the following laws, whichever imposes the higher standard in any given context:

2. What we prohibit

Nobody acting for, or on behalf of, Fontana may — directly or through any intermediary — offer, promise, give, request, agree to receive or accept:

3. Gifts and hospitality

Modest, occasional and transparent business hospitality is not prohibited. But it must never influence, or appear to influence, a business decision. The following limits apply:

CategoryLimitApproval
Individual gift given or receivedUp to €100 in valueManager notification
Aggregate to or from a single counterparty per calendar yearUp to €500 in valueManager notification
Meals and hospitality per event, per personUp to €150Manager notification
Above the thresholds aboveAny amountHead of Compliance written approval before offering or accepting
Any gift, meal or hospitality involving a public officialAny amountHead of Compliance written approval, in advance, in every case
Cash, cash equivalents, gift cardsProhibited

All gifts and hospitality given or received above €50 in value must be logged in the Gifts & Hospitality register maintained by the Head of Compliance. The register is reviewed monthly.

4. Charitable donations and sponsorships

Charitable donations and sponsorships are permitted but must be subject to due diligence: the recipient must be a bona fide charity, the payment must be to the charity's own bank account (not to an individual), and there must be no expectation of business advantage. Donations above €5,000 require CEO written approval.

5. Business partners

Every agent, introducer, broker, freight forwarder and other business partner who acts on Fontana's behalf must:

Commissions to introducers must be reasonable in relation to the value of the service, agreed in writing in advance, and paid transparently. Cash commissions are prohibited. Success fees to intermediaries dealing with public procurement, permit issuance or customs clearance are prohibited.

6. Books and records

Every payment Fontana makes must be accurately reflected in the books, with sufficient detail to establish its business purpose. False entries, off-book payments, unrecorded funds and misdescribed transactions are dismissible offences and are reported to the relevant authorities.

7. Reporting channel

Anyone — employee, counterparty, agent or third party — who suspects a breach of this policy should report it. Reports may be made:

Reports are received directly by the Head of Compliance and, if the report concerns the Head of Compliance, escalated to the CEO. Reports concerning the CEO are escalated to the sole shareholder. Retaliation against any person making a good-faith report — whether or not the report is later substantiated — is strictly prohibited and is itself a dismissible offence.

8. Training and attestation

Every director, officer and employee completes anti-bribery training on joining Fontana and every 12 months thereafter, and signs an annual attestation confirming they have read this policy, understood their obligations and have no undisclosed conflicts, gifts or hospitality to report. Training records are retained for the duration of employment plus 7 years.

9. Consequences of breach

Breach of this policy will result in disciplinary action up to and including dismissal, and may lead to criminal prosecution under the laws listed in §1. Fontana cooperates fully with law enforcement in the investigation of suspected corruption offences.

10. Governance

The Head of Compliance is the policy owner and reports to the CEO. Material amendments to this policy require CEO written approval. The policy is reviewed at least annually and after any material regulatory change.

Speak up. If you are ever asked, hinted at or pressured to make a payment or provide a benefit that seems wrong — however small, however routine it seems locally, however senior the person asking — decline politely, document the request, and report it. The company will support you.