ASML has a Code of Conduct, containing ASML’s Principles of Ethical Business Conduct, ASML’s Internal Guidelines, Complaint Procedure and Whistleblower's Policy. The Principles contain ASML’s ethical values in relation to various subjects and have been the basis for ASML’s Internal Guidelines on Ethical Business Conduct. The Internal Guidelines apply to all ASML employees worldwide and contain rules, guidelines and practical examples.  The Internal Guidelines also contain some specific obligations/ requirements, stemming from the Dutch Corporate Governance Code and/ or Sarbanes-Oxley Act. These specific obligations/ requirements concern mainly the subjects of conflicts of interests, financial reporting and the Whistleblower's Policy.