Guidelines for Conducting Reviews of Transactions Allegedly Burdening the Management of the Company and Led by the Supervisory Board

The purpose of this document is to present recommendations and experiences to members of supervisory boards and their committees, who are tasked with conducting reviews of transactions that are potentially harmful to the company and burden its management. These procedures often start with anonymous letters describing allegations of management's presumed irregularities. If the allegations are not related to the management's work, the company's management and its competent professional services (e.g., compliance or internal audit) are responsible for verifying the claims in the report. Therefore, these guidelines focus on alleged irregularities related to the company's management's work. These are cases of investigations in the company where the subject of investigation is the management's specific action or omission.