Recordkeeping and Disclosure

Creating and Maintaining Accurate Records and Accounts

OUR WAY

We keep accurate records and accounts to help us operate effectively and provide timely and truthful information to those who rely on it.

WHY WE PUT VALUES FIRST

Clarios is required to maintain and disclose accurate books and records, and proper record keeping is essential to efficient and profitable business operations. We all have a part to play in keeping records accurate and current; it helps us maintain the trust and confidence we’ve built with customers, investors and other stakeholders. Clarios has a responsibility to provide full and accurate information in our public disclosures, in all material respects, about our financial condition and results of operations. Our reports and documents filed with or submitted to the Securities and Exchange Commission and our other public communications shall include full, fair, accurate, timely and understandable disclosure.

WHAT OUR WAY LOOKS LIKE

We maintain accurate records and accounts by:

• Recording all assets, liabilities, revenues, expenses and business transactions completely, accurately, in the proper period and in a timely manner
• Ensuring that records and accounts conform to generally accepted accounting principles and our internal controls system
• Never setting up secret or unrecorded cash funds or other assets or liabilities
• Using appropriate and accurate wording when creating records
• Never concealing or destroying documents or records that are subject to investigation or may be needed in legal proceedings
• Complying with legal hold notices
• Maintaining and eliminating company records in compliance with our Records Retention Policy and information management procedures