CODE OF ETHICS

At HEL MORT®, we are deeply committed to upholding the highest ethical standards in all of our business practices. This commitment to integrity is not just a moral obligation, but also a critical factor in building trust and achieving long-term success. It is reflected in our Code of Ethics, which serves as a guide for our actions and establishes expectations for professional conduct in our interactions with employees, customers, shareholders, and business partners. This culture of integrity is based on compliance with all relevant rules and regulations, as well as a dedication to our company’s principles. It is the responsibility of all employees, regardless of their nationality, location, position, or seniority, to embody this culture in their daily actions. We believe that it is essential for all members of our organization to act with integrity and to treat others with respect and fairness.

In addition to upholding ethical standards, we are also committed to being a good corporate citizen, actively participating in and responsibly contributing to society. We recognize that our actions have an impact on the world around us, and are dedicated to protecting the environment and minimizing our environmental footprint. We believe that by operating with integrity and a sense of social responsibility, we can make a positive difference in the world. As we have recently undergone a transformation to become a pure participant in the art sector, it is especially important that we reaffirm our commitment to ethical practices. Our Code of Ethics emphasizes the importance of respecting human rights, not just for our own employees, but also for those who work in our supply chains and contribute to our value creation. We are dedicated to combating child labor, forced labor, human trafficking, and the exploitation of vulnerable populations, including migrants. We also strongly oppose all forms of violence and discrimination, particularly against women and the LGBT community. To ensure that we are upholding these values and complying with all relevant rules and regulations, we have implemented a comprehensive set of policies and procedures and provide support to our employees. We have a zero tolerance policy for corruption, influence peddling, and any form of deception. It is essential that all members of our organization understand and adhere to these standards. In addition to our internal measures, we have also made our ethical whistleblowing system available to all service providers and external partners with whom we have a contractual relationship. This system allows any individual to report a violation or suspected violation of our Code and its principles, and is critical in helping us to identify any potential inadequacies in adhering to our ideals and take corrective action. Protecting those who report such issues in good faith and with selflessness is a vital obligation shared by the entire company.

We believe that by operating with integrity and a sense of social responsibility, we can build trust with all of our stakeholders and make a positive impact in the world. We are committed to continuously improving our practices and upholding the highest ethical standards in all of our business activities.