CONAIR TAX STRATEGY

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CONAIR ETHICAL TRADING STATEMENT

As a leading company in personal care, kitchen appliances, and hair and beauty accessories, Conair LLC (“Conair”) has a long tradition of working closely with business partners in upholding ethical standards.

In this regard, Conair has established a “Workplace Code of Conduct” (summarized below) and requires its suppliers to commit to the terms outlined therein as part of Conair’s standard business terms and conditions. Conair performs regular audits of its suppliers to ensure compliance with the terms of Conair’s Workplace Code of Conduct.

Conair’s Workplace Code of Conduct (COC)

Child Labour

Conair will not purchase any product(s) and/or service from any supplier who engages in or supports the use of child labour as defined by the country in which it operates.

Forced Labour

Conair will not purchase any product(s) and/or service from any supplier who engages in or supports the use of any prison, slave, indentured, forced labour or human trafficking.

Health and Safety

The supplier, bearing in mind the prevailing knowledge of the industry and of any specific hazards, shall provide a safe and healthy working environment and shall take adequate steps to prevent accidents and injury to health arising out of, associated with or occurring in the course of work, by minimising, so far as is reasonably practicable, the causes of hazards inherent in the working environment. Any dormitory facilities provided by a supplier must be clean, safe and meet the basic needs of personnel.

Freedom of Association & Rights to Collective Bargaining

The supplier shall respect the right of all employees to form and join trade unions of their choice and to bargain collectively.

Discrimination

The supplier shall not engage in or support discrimination in hiring, remuneration, training, promotion, termination or retirement based on race, caste, national origin, religion, disability, gender, sexual orientation, union membership, political affiliation, or age.

Disciplinary Practices

The supplier shall not engage in or support the use of corporal punishment, mental or physical coercion, or verbal abuse.

The supplier shall not allow behaviour, including gestures, language and physical contact, that is sexually coercive, threatening, abusive or exploitative.

Working hours

The supplier shall comply with national laws on working hours. The employees shall be provided with at least one day off in every seven-day period. All overtime work shall be voluntary and reimbursed at a premium rate according to national regulations.

Remuneration

The supplier shall ensure that wages paid to the employees shall meet at least the local legal minimum standards.

The supplier shall provide a pay slip to all employees for each payment period. The pay slip shall indicate the normal working hours, overtime hours, wages, benefits and all deductions in detail.

Environmental Protection

The supplier shall consider the environmental impact in products design/production/disposal and take steps to monitor its environmental performance. Environmental awareness training shall be held for all employees on a periodic basis.

Foreign Labour

Foreign labour is to be employed in full compliance with the labour and immigration laws of the host country.

Sub-suppliers Control

The supplier shall establish and maintain appropriate procedures to evaluate and select sub-suppliers based on their ability to meet the COC requirements.