Code of Ethics

The Polus Management and Board of Directors have a primary policy that the Company carry-out its business at the utmost standards of corporate citizenship. Accordingly, the Polus Corporate Code of Ethics reflects the highest standards of ethical principles in the industry. Our Company has a zero-tolerance policy for unethical or corrupt practices by our management, employees, business partners, and consultants. The designated Compliance officer of the Company is totally independent and reports only and directly to the CEO and the Board of Directors.

As a global player in our industry, Polus complies with all applicable international and national laws applying to our marketing and sales activity with each of our customers. When multiple laws apply, Polus adheres to the laws setting the highest standard.

Polus, through its Compliance Officer and outside Legal Counsel, continuously monitors export regulations and Compliance standards for our industry to assure our Ethics Policy remains current and timely.

As an integral part of our business processes, we require all of our business partners and consultants to commit to meeting our standards of business ethics, and when appropriate we perform a detailed due diligence process to assure the entities and persons with whom we engage have a solid record of ethical compliance.

As a Swiss company, Polus steadfastly complies with all applicable international and United States embargo and sanctioned party lists assuring that we do not engage in business with persons, entities, or countries prohibited under US or Swiss laws and regulations.

Polus is committed to theĀ legitimate useĀ of its technologies and products. As such, Polus requires that its customers refrain from any misuse of its Products and restricts the use to legitimate and legal governmental purposes only and strictly in accordance with any conditions of the applicable Swiss authorities.