Violation of accounting or auditing issues, including illegal or suspicious procedures in the preparation of financial statements, non-compliance with accounting principles, compliance with internal control system, auditing standards, policies and procedures.

Illegal or improper use of any financial asset / resource of the company, including waste, misappropriation, fraud, bribery, corruption, collusion and fraudulent activities.

Any act that is immoral, indecent or questionable involving the Company's operations, cash flow management or financial instruments.

Violation of labor law and regulations, discrimination or harassment and violations.

Violation of relationships with customers and suppliers (discrimination, false claim for availability or quality of services, negotiations on the basis of unethical and personal benefits, tenders and auctions).

Conflicts of interest, health, safety, environment and improper use of confidential data.