Code of Ethics and Organizational Model

CODE OF ETHICS AND LEGAL COMPLIANCE

As a company integrated into the multinational Tesya group, our Values ​​are essentially based on a sincere commitment to principles of
ethical and responsible behavior in business and with respect for the legislation of the territories and societies in which we operate. Alayan Emerent Máquinas
and Equipment, Unipessoal Ltda. adhered to and accepted as its own the Ethical Code and corporate governance mechanisms of its Spanish affiliate
Finanzauto SA Unipessoal and its business group Tesya S.p.A. by decision of its Board of Directors, dated December 19, 2022.
ethical principles and behaviors that inspire our values ​​are recorded in the Code of Ethics of our linked company, to which we adhere without reservation and
that we make available to you here: Code of Ethics.

OUR MISSION AND ETHICAL PRINCIPLES

The principles that guide our behaviors, conduct and business relationships, at all levels, that characterize our way of acting and that
Our Code defines are:

• respect for Legality,
• Integrity,
• Transparency,
• Responsibility,
• to Rigor,
• To Your Excellency,
• Protection of the environment and
• guaranteeing Health and Safety.

OUR RULES OF CONDUCT

Our ethical principles inspire our conduct and behavior in our relationships of all types with our employees, customers,
suppliers, institutions and public servants, the communities to which we belong and our own environment, our partners and
internal control and financial institutions. Our Code describes how we develop our conduct in business development.

INAPPROPRIATE CONDUCT, REPORTING CHANNEL AND PROTECTION FOR REPORTERS

We make available to you, through this link, our organization’s Whistleblowing Channel, with the aim of helping us prevent
and detection of inappropriate conduct that is contrary to the law or our ethical principles. Under the supervision of the Tesya Surveillance Authority in Iberia and
in accordance with the policies of its internal Information Management System, the electronic reporting channel, managed by an independent supplier,
guarantees the confidentiality and protection of the informant, the complainant and the person reported, in accordance with the terms provided for by current legislation.