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20354PP

Integrity Leadership 2017 5 | P a g e Financial Accounting & Information Systems The following items broadly describe the major internal control objectives that most employees influence in their day-to-day decisions. Any concerns relating to these specific or other general financial accounting matters should be reported immediately to the Ethics Hotline, your supervisor/manager or the Head of Division Human Resources for your area. 1. Safeguarding of Assets – Daily, employees have control over the assets of the Corporation. It is an employee’s duty to safeguard the Corporation’s assets from misuse, abuse and misappropriation. The assets of the Corporation include physical assets – haul trucks, loaders, tools, computers, cellular phones- and intangible assets… information. Further, employees should not use the Corporation’s assets for personal use. 2. Proper Recording of Production and Related Inventory – Employees are key in the determination of the costs and volumes related to the production of products and inventory. Employees should ensure that production tonnage volume is accurately counted in daily reporting and at the time of physical inventory. 3. Timely Recording and Payment of Vendor Invoices – It is important that the Corporation record all liabilities it owes on a timely basis. Liabilities must be recorded for all items purchased or received even if the vendor agrees to bill over an extended time period. It is also important that vendor relationships are maintained through the timely payment of invoices. The Corporation has a centralized purchasing and payment system. Therefore, all vendors should mail invoices to, and be paid from, the Corporate Office. 4. Confidentiality of Financial Information – Financial information is an asset of the Corporation, and as such, should be safeguarded like any other asset. Employees should treat financial information, ranging from financial statistics posted in employee rooms to financial statements accessed via our computer system, confidentially. Employees should be aware that they may have access to financial information that would give them, or another party, an advantage in the buying or selling of Martin Marietta stock. Insider trading, as this advantage is called, is illegal and employees can be held criminally liable if they trade stock on inside information. 5. Information Regarding Acquisitions or Divestitures – Insider trading, and the related criminal liabilities, extends to knowledge of information regarding potential acquisitions or divestitures. Employees may have some knowledge of pending acquisitions or divestitures based on participation in due diligence or on rumor. Employees should not use this information to give themselves, or another party, an inside advantage in the buying or selling of Martin Marietta stock.


20354PP
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