Mercuria Code-of-Conduct Web - Flipbook - Page 10
Accuracy of Records
BOOKS AND RECORDS
Information related to Mercuria’s financial
positions and transactions are relied upon
by a number of third parties including
counterparts, regulators, Management,
shareholders and rating agencies.
Financial and transactional information is
used for regulatory reporting, accounting
purposes and the preparation of tax returns.
For this reason it is imperative that all
financial information and transaction records
are accurately reflected in our books and
other corporate records on a timely basis.
“We ensure all of our
records are accurate and
reflective of Mercuria’s
financial position.”
All books and records and other relevant information must be retained in accordance with
Mercuria’s records and data-retention policies.
Mercuria conducts all of its financial reporting in compliance with accepted accounting
standards, and always in a way that we believe most accurately reflects the true financial
position of the company.
Mercuria files all of its tax returns in compliance with global tax regulations.
Mercuria expects every employee to ensure that all transactions and financial obligations
are accurately recorded in the company’s systems as soon as reasonably practicable. All
transactions, book entries and records must be supported by appropriate documentation.
Mercuria will not tolerate incorrectly recorded transactions or false, artificial or misleading
entries in its books or records.
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