We have an Anti-Bribery and Gifts and Hospitality policy which applies to all our partners and employees worldwide. The policy prohibits the making, offering or promising to make a payment for any improper purpose or business advantage. All our partners and employees are prohibited from being a party to, or causing the firm to be party to, any irregular or illegal payments or benefits where a third party could reasonably think the purpose is to win or retain business or to influence a business decision. The policy applies to all dealings by our employees with all third parties on our behalf. The policy also contains the firm's global rules on gifts and hospitality.