POLICIES AND MANDATES

Corporate Policies and Mandates

CIPHER NEUTRON CODE OF BUSINESS CONDUCT AND ETHICS

CIPHER NEUTRON CORPORATE DISCLOSURE POLICY

CIPHER NEUTRON FOREIGN CORRUPT PRACTICES POLICY

CIPHER NEUTRON WHISTLE BLOWER POLICY

CIPHER NEUTRON BOARD OF DIRECTORS MANDATE

CIPHER NEUTRON AUDIT COMMITEE MANDATE

CIPHER NEUTRON CEO MANDATE

CIPHER NEUTRON CHAIRMAN MANDATE

CIPHER NEUTRON COMPENSATION AND NOMINATING COMMITTEE MANDATE

CIPHER NEUTRON CORPORATE GOVERNANCE COMMITTEE MANDATE