Reporting and Recordkeeping We create, maintain and report accurate financial and business records.


THE GE WAY


• We prepare timely, accurate and complete financial information for use in reports to management, investors, regulators and other stakeholders.


• We ensure that management decisions are based on sound financial analysis based on complete facts with appropriate consideration of short- and long-term risks.


• We comply with all Company policies and applicable laws and regulations relating to the preservation of documents and records.


• We maintain effective processes and internal controls that fairly reflect transactions or events, as well as prevent or detect inappropriate transactions.


RED FLAGS TO REPORT


• Financial results that seem inconsistent with underlying performance


• Circumventing review and approval procedures


• Incomplete or misleading communications about the substance or reporting of a transaction


YOUR ROLE


• Maintain effective processes and internal controls to fairly reflect transactions or events, as well as prevent or detect inappropriate transactions.


• Protect GE’s physical, financial and intellectual property assets.


• Maintain complete, accurate and timely records to appropriately reflect all business transactions.


• Create documents that are accurate and complete, and follow company policies in deciding when to retain and dispose of them.


• Do not misrepresent financial results or non-financial metrics (metrics on which operating decisions are often based) to meet performance goals.


• Never engage in inappropriate transactions, including those that knowingly misrepresent the reporting of other parties such as customers or suppliers.


• Seek the advice of your Controllership team, compliance or ombuds if you become aware of a questionable transaction.


POLICY SPOTLIGHT


We faithfully reflect the economic and commercial substance of the Company’s business activities,


consistent with generally accepted accounting principles, standards,


and regulations for accounting and financial reporting.


HELP CORNER S&L Reporting and


COMMERCIAL COMPLIANCE EXCELLENCE / Reporting and Recordkeeping THE SPIRIT & THE LETTER


Recordkeeping Policy | 17


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