R & J TRADING®’s fame is earned by our conduct: what we say and, more importantly, what we perform; the products we supply; the services we provide; and the way we act and treat others.

We want to do what is right. For R & J TRADING®, it is the only way to do business. To conduct our business with integrity in a law abiding and responsible manner, we have to be cautious to situations that pose ethical dilemma. We need to have a good understanding of our Values and the laws that are relevant to the work we do and the conclusion we make. Therefore, we must use sound judgment in deciding what course of action is most legitimate.

This handbook provides summaries of important policies to conduct business that are based on R & J TRADING®’s Values and is a constant companion to our Business Conduct Policy. This manual reminds staffs that, while we value business outcomes, we place similar value on how we obtain those results. We will not permit illegal or unethical behavior.

Not even a single set of rules can provide explicit guidance for every situation that may be faced by our company. So ultimately, we rely on every staff to use proper judgment in everything one does. We all must recall R & J TRADING®’s values and policies. We all should ask questions of our leaders or responsible staff whenever in doubt as to the appropriate course of conduct. It is in this spirit that we provide this booklet, R & J TRADING®: Our Values and Policies.