BOOKS AND RECORDS Make sure Nike’s records are clear, accurate and complete WHAT IF...? Financial integrity and fiscal responsibility are about more than accurate reporting of our financials, though that’s certainly part of it. When we spend money on Nike’s behalf, we’re ultimately spending it for our shareholders. Our records, and how we maintain them, are a sign of our company’s financial health. Each of us has a responsibility to spend money appropriately, and to keep our records clear, accurate and complete. This matters in every transaction, whether you are hiring a new vendor, expensing something to Nike, signing a new business contract, preparing a financial statement or simply completing a time sheet. Our records retention policy ensures we retain the right records, in the right way, for the right periods of time. Needless to say, you should never falsify any record or account. Be candid and transparent with management, shareholders or anyone responsible for financial reporting, forecasts or business information. To help ensure accuracy, Nike maintains a system of internal controls to reinforce our compliance with legal, accounting, tax and other regulatory requirements in every location in which we operate. Should you be involved in an external or internal audit, cooperate fully and provide complete, accurate and timely responses to questions and document requests. If asked by the Ethics & Compliance Office, Global Investigations or Global Litigation to retain records, do so until you are told retention is no longer necessary. To hit certain sales target for the quarter, my manager wants a customer to order product even though they don’t need it and they will just cancel the order and return the product after the quarter closes. Is this OK? No. This is not OK. It violates our policies and manipulating the revenue records could be considered fraud as well as a violation of the law. Promptly report to the Ethics & Compliance Office or through the Speak Up Portal if you become aware of any such situation. I’m attending a Nike event in another country. A couple of us are adding a few extra days to the trip. Anything we need to know? It’s great that you want to be with coworkers on your own personal time. Since the extension of your trip is not a Nike-sponsored event, make sure to follow our Travel and Entertainment policy and only seek reimbursement for that portion of the trip which was business-related. On that note, expenses tied to personal matters, like after-parties or gatherings that might occur following a Nike sponsored event, are also not reimbursable. LEARN MORE  Policy on Contracts  Policy on Travel and Entertainment  Make the Cut 29