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Policy for the Las Vegas Sands Corp.

Anti-Corruption Policy

Including Guidelines on Travel and Entertainment Expenses and Customer

Complimentaries for Government Officials

This Policy is issued to assure that the hospitality and business development practices of all

operations of Las Vegas Sands Corp., its affiliates and its subsidiaries (collectively, “LVSC”)

anywhere in the world are fully consistent with applicable record keeping and anti-corruption

laws, including the U.S. Foreign Corrupt Practices Act (“FCPA”) and the Sarbanes-Oxley Act of

2002. This Policy reflects the fundamental values of LVSC, and all employees, consultants and

agents employed by LVSC are expected to honor them fully, both in letter and spirit. Violation

of this Policy can be grounds for immediate termination.

Under the laws of every state and country in which we do business, it is a crime to pay a bribe to

obtain or maintain government business or to obtain an unfair advantage. Under U.S. law,

LVSC, its affiliates and subsidiaries may not give anything of value, directly or indirectly, to, or

for the benefit of, any (i) foreign government official, (ii) foreign government agency, (iii)

foreign political party, or (iv) candidate for foreign political office, in exchange for influencing

any official action in favor of the Company.

“Anything” means anything as liability can attach from the first dollar and includes currency,

monetary instruments and in-kind payments and gifts.

“Directly and indirectly” includes to the official (as broadly defined above), to their family

members, and through third-parties such as agents, consultants, junketeers, and other contractors.

The term “foreign official” is interpreted broadly and includes employees as well as those who

are appointed or elected. It also includes employees of state owned or controlled enterprises as

well as governmental bodies. This means gaming licensing officials outside the U.S. are

“foreign officials” for purposes of this Policy.

It is the policy of LVSC to comply with all applicable laws, including anti-corruption laws

such as the FCPA, and to avoid even the appearance of impropriety.

U.S. law allows companies to promote their businesses to government customers even though

there may be a benefit – travel, lodging, entertainment, meals – given to the official.

Promotional expenditures, like meals and entertainment, are subject to local and Company

restrictions. This Policy is intended to provide general guidance on appropriate promotional

activity. Further detailed guidance is provided in the Company’s Complimentary Policy.

As all of our financial records must be complete and accurate, any payments to or for the benefit

of foreign officials or entities must be recorded accurately and fairly in our books, records, and

accounts. The records for all such payments shall be made available to the Company's auditors

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and others responsible for the preparation and review of the Company's financial statements to

ensure that the Company's financial statements are accurate and comply with all applicable

accounting principles.

Travel Expense Guidelines for “Foreign Officials”

We are privileged to welcome many “foreign officials” to our hotels, resorts, and other facilities

around the world every year. Indeed, as a regulated business and major corporate citizen of the

locales where we operate, we necessarily deal with public officials on a regular basis, and we

must do so professionally, openly, with integrity, and in full compliance with all applicable laws.

Given the broad reach of the FCPA, the regular interaction that foreign officials have with our

operations, and the nature of our hospitality and entertainment businesses, it is essential that we

have guidelines that are both reasonable and consistent with all applicable laws.

In the Guidelines below, we set forth standards for our hotel, resort, and convention operations

and for our gaming businesses. Within these Guidelines we distinguish, as we must, among

different categories of individuals who come within the broad definition of “foreign official” set

forth in the FCPA. These Guidelines are designed to be as practical and administrable as

possible while at the same time respecting the legal limitations that apply to our operations. As

these Guidelines are implemented, we welcome your comments and suggestions as the

Guidelines will be reviewed and updated on a periodic basis.

Hotel and Resort Operations

Different guidelines apply for the provision of hospitality for foreign officials depending on

whether a given foreign official falls within one of the four categories outlined below. In all

cases where LVSC knows it is interacting with a foreign official, LVSC must follow the local

written law as well as this Policy.

1. Regulatory and Decision-making Officials. No benefits shall be provided to government

officials who exercise regulatory authority over LVSC, those who have presently pending before

them a decision directly related to the business of LVSC (“Regulatory and Decision-making

Officials”), or those we reasonably anticipate may have such decisions pending before them in

the future, unless the provision of such benefits has been approved in advance and in writing by

the Chief Compliance Officer and is consistent with the Guidelines applicable to Visiting

Officials below. Examples of Regulatory and Decision-making Officials include gaming

licensing officials of jurisdictions where the Company enjoys a gaming license (or plans to

obtain one), officials who are considering a bid by LVSC to provide conference facilities and

services for a government-sponsored event, tax authorities who are considering an appeal of a

disputed tax issue, labor officials with authority over our employees and employee practices, and

officials who approve or inspect construction or health/safety at our facilities.

2. Visiting Officials. Periodically, individual foreign officials or delegations of foreign officials

visit LVSC properties to observe their operations (“Visiting Officials”). This may occur when

Visiting Officials are considering legislation permitting gaming within their jurisdictions or

whether to hold a convention at a LVSC property. It may also occur when Visiting Officials

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otherwise visit our facilities for reasons related to their official responsibilities, such as to

conduct a contractually required inspection of our gaming operations. U.S. law permits

reasonable and bona fide expenditures on foreign officials where the expenditure is directly

related to (a) the promotion, demonstration, or explanation of our products and services; or (b)

the execution or performance of a contract. However, such expenditures must not be intended

toimproperly influence in any way the Visiting Official’s exercise of his or her discretionary

authority as a public official. In these situations, the following general guidelines apply.

The visit must be for a bona fide business purpose and not primarily or substantially

personal, recreational, or otherwise unrelated to the Visiting Official’s official

responsibilities.

The visit and associated expenditures must be lawful under the law of the Visiting

Official’s home country.

The expenditures must not be lavish.

The expenditures must be accurately reported and recorded in the Company’s books,

records and accounts.

The Company generally will not advance funds for travel, lodging, entertainment or

other expenditures but rather will provide directly such complimentaries if permissible

and appropriate.

The Company will not fund any side travel, lodging or excursions.

The Company will not provide per diems or other cash payments.

No benefits of any sort may be provided to spouses or other immediate family members

of Visiting Officials, although family members are permitted to stay in the Visiting

Official’s hotel rooms.

The benefits provided are permitted under local law and law of official’s host country.

The following additional specific limitations apply to the provision of complimentary or

discounted hospitality to Visiting Officials:

Any hotel accommodations, whether provided without charge or discounted, for Visiting

Officials must be reasonable under all the circumstances. For example, VIP suites are

not to be used without the advanced written approval of the Chief Compliance Officer.

Visiting delegations should be reasonable in size in relation to the purpose of the visit.

Rooms that are provided without charge or discounted should only be provided for as

many nights as are reasonable and necessary in light of the business purpose of the visit.

In no case can the visit be for more than three nights without the advance written

approval of the Chief Compliance Officer.

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Discounted or paid commercial airfare may be provided to Visiting Officials under

appropriate circumstances and with the advanced written approval of the Chief

Compliance Officer. Visiting Officials may not, however, be provided with

transportation on LVSC aircraft. The Company will not pay for first class air travel.

Business class airfare may be provided for international trips of 6 hours and longer with

the advanced written approval of the Chief Compliance Officer.

Permissible hospitality may be provided to Visiting Officials from a single jurisdiction

no more than twice in any calendar year without the advanced written approval of the

Chief Compliance Officer.

Visiting Officials must pay for any incidental expenses they occur such as telephone,

mini-bar, laundry, or other expenses or charges, and they must be so advised upon their

arrival at the property.

Entertainment for Visiting Officials who are visiting for purposes of promotion,

demonstration or explanation of the Company’s products and services must be limited to

one ticket per Visiting Official per visit for on-site entertainment. No entertainment may

be provided where the visit relates to the execution or performance of a contract.

Visiting Officials may be provided with only one free meal at which LVSC personnel

are not present and any hosted meals, whether or not LVSC personnel are present, must

be reasonable in cost considering both the location where the meal is provided and where

the official is from.

Other welcome or hospitality benefits of minimal value -- such as a fruit basket or

flowers in a guest’s room -- are permissible for Visiting Officials.

Visiting Officials may not be provided with any other hospitality, including alcohol

(apart from reasonable beverages at an approved meal), casino benefits, or adult

entertainment.

3. Customer Visits by Unidentified Officials. Other patrons and guests may come within the

broad definition of “foreign official” that is found in the FCPA, but their status may be unknown

to the LVSC personnel who are recommending or authorizing a benefit. These foreign official

guests may be treated the same as any other guest and may be provided any complimentary or

discounted hospitality or benefits on same basis as guests who are not public officials.

Casino Operations

Many players or other patrons of LVSC casinos may be “foreign officials” as that term is defined

under the FCPA. From time to time, even some Premium Players at our casinos may be

classified as “foreign officials” under the FCPA. These individuals may be provided no special

hospitality or benefits different from those that are provided to other similar players or patrons.

1. Foreign Officials Generally. Casino players who are known to be or are identified as

foreign officials are to receive no complimentary or preferential treatment in our casinos on

account of their status as foreign officials -- no free chips, extensions of credit, VIP treatment, or

other benefits.

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2. Premium Players. Premium Players are those patrons whose level of business is such that

LVSC, as a matter of general policy, provides certain courtesies, benefits, or complimentary

services.

Premium Players who are foreign officials, but whose status is unknown to LVSC

personnel who are recommending or authorizing the benefit, are entitled to benefits on

the same basis as Premium Players who are not foreign officials.

Where Premium Players are known to be foreign officials by LVSC personnel who are

recommending or authorizing the benefit, casino managers are required to confirm with

the Chief Compliance Officer that any benefits provided are consistent with local law and

the law of the foreign official’s home country and are extended on the same basis as

benefits provided to Premium Players who are not foreign officials.

Record-Keeping

It is the responsibility of every employee and agent of LVSC to ensure that all benefits provided

under this Policy be fully and accurately reflected on the Company’s books and records. The

following information must be documented to substantiate each benefit provided under this

Policy:

Benefit provided and its value

Date

Location and establishment

Name, title and employer/government affiliation of the official(s)

Names and affiliations of all other persons participating

Business purpose.

Questions and Written Exceptions

For the avoidance of doubt, to the extent this Policy or the Guidelines contained in this Policy

may appear inconsistent in any way with LVSC’s Complimentary Policy, this Policy and the

Guidelines control. Any questions about this Policy or these Guidelines should be directed to the

General Counsel or the Chief Compliance Officer of Las Vegas Sands Corp.. Other than where

this Policy has expressly assigned approval authority to the Chief Compliance Officer, no

exceptions to these guidelines may be authorized without the prior written consent of the General

Counsel of Las Vegas Sands Corp.

Thank you for being constantly attentive and sensitive to these critically important ethical

standards, which apply to all LVSC properties and operations worldwide.

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Anti-Corruption Policy for Marina Bay Sands Pte Ltd

Including Guidelines on Travel and Entertainment Expenses and Customer Complimentaries for

Government Officials

This Policy is issued to assure that the hospitality and business development practices of all operations of

Marina Bay Sands Pte Ltd (“Marina Bay Sands” or the “Company”)_ as affiliate of Las Vegas Sands

Corp.(“LVSC”) are fully consistent with applicable record keeping and anti-corruption laws, including

those of Singapore, the U.S. Foreign Corrupt Practices Act (“FCPA”) and the Sarbanes-Oxley Act of

2002. This Policy reflects the fundamental values of Marina Bay Sands and LVSC, and all employees,

consultants and agents employed by Marina Bay Sands are expected to honor them fully, both in letter

and spirit. Violation of this Policy can be grounds for immediate termination.

Under the laws of every state and country in which we do business, it is a crime to pay a bribe to obtain or

maintain government business or to obtain an unfair advantage. Under applicable law, Marina Bay Sands

may not offer or give anything of value, advantage or gratification, directly or indirectly, to, or for the

benefit of, any (i) public servant or government official, (ii) government agency, (iii) officer of political

party, or (iv) candidate for political office, in exchange or as an inducement for influencing any public or

government official action in favor of the Company.

“Anything” means anything as liability can attach from the first dollar and includes currency, monetary

instruments and in-kind payments and gifts.

“Directly and indirectly” includes to the public servant or government official (as broadly defined above),

to their family members, and through third-parties such as agents, consultants, junketeers, and other

contractors.

The terms “public servant” and “government official” are interpreted broadly and include employees as

well as those who are appointed or elected. It also includes employees of state owned or controlled

enterprises including public bodies as well as governmental bodies. This means gaming licensing

government officials are “public servants” and “government officials” for purposes of this Policy.

It is the policy of Marina Bay Sands and LVSC to comply with all applicable laws, including anti-

corruption laws such as the FCPA, and to avoid even the appearance of impropriety.

The laws of the various jurisdictions in which we operate allow companies to promote their businesses to

government customers even though there may be a benefit – travel, lodging, entertainment, meals –

offered or given to the public servant or government official, provided that no corruption or intent to

corrupt is involved and in certain circumstances within prescribed financial limits. Promotional

expenditures, like meals and entertainment, are subject to local laws and regulations and Company

restrictions. This Policy is intended to provide general guidance on appropriate promotional activity.

Further detailed guidance is provided in the Company’s Complimentary Policy.

As all of our financial records must be complete and accurate, any payments to or for the benefit of public

servants, government officials or entities must be recorded accurately and fairly in our books, records, and

accounts. The records for all such payments shall be made available to the Company's auditors and others

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responsible for the preparation and review of the Company's financial statements to ensure that the

Company's financial statements are accurate and comply with all applicable accounting principles.

Travel Expense Guidelines for “Public Servants” and “Government Officials”

We are privileged to welcome many “public servants” and “government officials” to our hotels, resorts,

and other facilities around the world every year. Indeed, as a regulated business and major corporate

citizen of the locales where we operate, we necessarily deal with public servants and government officials

on a regular basis, and we must do so professionally, openly, with integrity, and in full compliance with

all applicable laws. Given the broad reach of the anti-corruption laws, the regular interaction that public

servants and government officials have with our operations, and the nature of our hospitality and

entertainment businesses, it is essential that we have guidelines that are both reasonable and consistent

with all applicable laws.

In the Guidelines below, we set forth standards for our hotel, resort, and convention operations and for

our gaming businesses. Within these Guidelines we distinguish, as we must, among different categories

of individuals who come within the broad definition of “public servant” and “government official.”

These Guidelines are designed to be as practical and administrable as possible while at the same time

respecting the legal limitations that apply to our operations. As these Guidelines are implemented, we

welcome your comments and suggestions as the Guidelines will be reviewed and updated on a periodic

basis.

Hotel and Resort Operations

Different guidelines apply for the provision of hospitality for public servants and government officials

depending on whether a given public servant or government official falls within one of the four categories

outlined below. In all cases where Marina Bay Sands knows it is interacting with a public servant or

government official, Marina Bay Sands must follow the local written law as well as this Policy.

1. Regulatory and Decision-making public servants and Government officials. No benefits shall be

provided to public servants and government officials who exercise regulatory authority over Marina Bay

Sands, Sands China Limited (“SCL”), Venetian Macau Limited (“VML”) or LVSC, those who have

presently pending before them a decision directly related to the business of Marina Bay Sands, SCL/VML

or LVSC (“Regulatory and Decision-making public servants and Government officials”), or those we

reasonably anticipate may have such decisions pending before them in the future, unless the provision of

such benefits has been approved in advance and in writing by the Chief Compliance Officer of LVSC and

is consistent with the Guidelines applicable to Visiting public servants and Government officials below.

Examples of Regulatory and Decision-making public servants and Government officials include gaming

licensing government officials of jurisdictions where the Company enjoys a gaming license (or plans to

obtain one), public servants and government officials who are considering a bid by Marina Bay Sands,

SCL/VML or LVSC to provide conference facilities and services for a government-sponsored event, tax

authorities who are considering an appeal of a disputed tax issue, public servants or government officials

with discretion over the company’s construction permits or land concessions, labor public servants and

government officials with authority over our employees and employee practices, and public servants and

government officials who approve or inspect construction or health/safety at our facilities.

2. Visiting public servants and Government officials. Periodically, individual public servants and

government officials or delegations of public servants and government officials visit Marina Bay Sands or

other LVSC properties to observe their operations (“Visiting public servants and Government officials”).

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This may occur when Visiting public servants and Government officials are considering legislation

permitting gaming within their jurisdictions or whether to hold a convention at Marina Bay Sands or

another LVSC property. It may also occur when Visiting public servants and Government officials

otherwise visit our facilities for reasons related to their public or government official responsibilities, such

as to conduct a contractually required inspection of our gaming operations. Provided that no corruption

or intent to corrupt is involved and that such benefits are allowed under the law of the country where the

Visiting Official is from, Singapore and U.S. law permit reasonable and bona fide expenditures on public

servants and government officials where the expenditure is directly related to (a) the promotion,

demonstration, or explanation of our products and services; or (b) the execution or performance of a

contract. However, such expenditures must not be intended to improperly influence in any way the

Visiting public servant’s or Government official’s exercise of his or her discretionary authority as a public

servant or official. In these situations, the following general guidelines apply.

The visit must be for a bona fide business purpose and not primarily or substantially personal,

recreational, or otherwise unrelated to the Visiting public servant’s or Government official’s

government official responsibilities.

The visit and associated expenditures must be lawful under the law of the Visiting public

servant’s or Government official’s home country.

The expenditures must not be lavish.

The expenditures must be accurately reported and recorded in the Company’s books, records and

accounts.

The Company generally will not advance funds for travel, lodging, entertainment or other

expenditures but rather will provide directly such complimentaries if permissible and

appropriate.

The Company will not fund any side travel, lodging or excursions.

The Company will not provide per diems or other cash payments.

No benefits of any sort may be provided to spouses or other immediate family members of

Visiting public servants and Government officials, although family members are permitted to

stay in the Visiting public servants and Government official’s hotel rooms.

The following additional specific limitations apply to the provision of complimentary or discounted

hospitality to Visiting public servants and Government officials:

Any hotel accommodations, whether provided without charge or discounted, for Visiting public

servants and Government officials must be reasonable under all the circumstances. For example,

VIP suites are not to be used without the advanced written approval of the Company’s General

Counsel.

Visiting delegations should be reasonable in size in relation to the purpose of the visit. Rooms

that are provided without charge or discounted should only be provided for as many nights as are

reasonable and necessary in light of the business purpose of the visit. In no case can the visit be

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for more than three nights without the advance written approval of the Company’s General

Counsel.

Discounted or paid commercial airfare may be provided to Visiting public servants and

Government officials under appropriate circumstances and with the advanced written approval of

the Company’s General Counsel. Visiting public servants and Government officials may not,

however, be provided with transportation on the Company or other LVSC aircraft. The

Company will not pay for first class air travel. Business class airfare may be provided for

international trips of 6 hours and longer with the advanced written approval of the Company’s

General Counsel.

Permissible hospitality may be provided to Visiting public servants and Government officials

from a single jurisdiction no more than twice in any calendar year without the advanced written

approval of the Company’s General Counsel.

Visiting public servants and Government officials must pay for any incidental expenses they

occur such as telephone, mini-bar, laundry, or other expenses or charges, and they must be so

advised upon their arrival at the property.

Entertainment for Visiting public servants and Government officials who are visiting for

purposes of promotion, demonstration or explanation of the Company’s products and services

must be limited to one ticket per Visiting public servant and Government official per visit for on-

site entertainment. No entertainment may be provided where the visit relates to the execution or

performance of a contract.

Visiting public servants and Government officials may be provided with only one free meal at

which the Company or LVSC personnel are not present and any hosted meals, whether or not the

Company or LVSC personnel are present, must be reasonable in cost considering both the

location where the meal is provided and where the public servant or government official is from.

Other welcome or hospitality benefits of minimal value -- such as a fruit basket or flowers in a

guest’s room -- are permissible for Visiting public servants and Government officials.

Visiting public servants and Government officials may not be provided with any other

hospitality, including alcohol (apart from reasonable beverages at an approved meal), casino

benefits, or adult entertainment.

3. Customer Visits by Unidentified public servants and Government officials. Other patrons and

guests may come within the broad definition of “public servant” and “government official” that is found

in applicable anti-corruption laws, but their status may be unknown to the Company’s personnel who are

recommending or authorizing a benefit. These public servant and government official guests may be

treated the same as any other guest and may be provided any complimentary or discounted hospitality or

benefits on same basis as guests who are not public servants or government officials.

Casino Operations

Many players or other patrons of the Company’s casino may be “public servants” or “government

officials” as that term is defined under the applicable anti-corruption law. From time to time, even some

Premium Players at our casinos may be classified as “public servants” or “government officials.” These

individuals may be provided no special hospitality or benefits different from those that are provided to

other similar players or patrons.

1. Public servants and Government officials Generally. Casino players who are known to be or are

identified as public servants or government officials are to receive no complimentary or preferential

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treatment in our casinos on account of their status as public servants or government officials -- no free

chips, extensions of credit, VIP treatment, or other benefits.

2. Premium Players. Premium Players are those patrons whose level of business is such that the

Company, as a matter of general policy, provides certain courtesies, benefits, or complimentary services.

Premium Players who are public servants or government officials, but whose status is unknown to

the Company’s personnel who are recommending or authorizing the benefit, are entitled to

benefits on the same basis as Premium Players who are not public servants or government

officials.

Where Premium Players are known to be public servants or government officials by the

Company’s personnel who are recommending or authorizing the benefit, casino managers are

required to confirm with the Company’s General Counsel that any benefits provided are

consistent with applicable law and are extended on the same basis as benefits provided to

Premium Players who are not public servants or government officials.

Record-Keeping

It is the responsibility of every employee and agent of Marina Bay Sands to ensure that all benefits

provided under this Policy be fully and accurately reflected on the Company’s books and records. The

following information must be documented to substantiate each benefit provided under this Policy:

Benefit provided and its value

Date

Location and establishment

Name, title and employer/government affiliation of the public servant or government official(s)

Names and affiliations of all other persons participating

Business purpose.

Questions and Written Exceptions

For the avoidance of doubt, to the extent this Policy or the Guidelines contained in this Policy may appear

inconsistent in any way with Marina Bay Sand’s Complimentary Policy or the Marina Bay Sands Casino

Complimentary Policy, this Policy and the Guidelines control. Any questions about this Policy or these

Guidelines should be directed to the General Counsel of the Company. Other than where this Policy has

expressly assigned approval authority to the Company’s General Counsel, no exceptions to these

guidelines may be authorized without the prior written consent of the Chief Compliance Officer of LVSC.

Thank you for being constantly attentive and sensitive to these critically important ethical standards,

which apply to all Marina Bay Sands and LVSC properties and operations worldwide.

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Las Vegas Sands Corp. 政策

反腐敗政策

包含關於政府官員的旅行及娛樂開支以及客戶免費招待的指引

本政策的發佈旨在確保 Las Vegas Sands Corp.、其在世界各地的聯屬公司及附屬公司（統

稱「LVSC」）的全部業務在款待及商業開發實務方面完全遵守適用記錄保存及反腐敗法

律，其中包括《美國反海外腐敗法》（U.S. Foreign Corrupt Practices Act，「FCPA」）及

2002 年《薩班斯-奧克斯利法案》(Sarbanes-Oxley Act)。本政策反映了 LVSC 的基本價值

觀，無論是在形式上還是實質上，LVSC 聘用的全體員工、顧問及代理均應完全加以遵

守。如有人違反本政策，將可立即予以解僱。

根據我們經營所在的各州和國家法律，為獲得或保留政府業務或為獲得不公平的優勢而支

付賄賂屬犯罪行為。根據美國法律，LVSC、其聯屬公司及附屬公司不得直接或間接向以

下人士或為以下人士的利益贈送任何有價值事物：任何 (i) 外國政府官員、(ii) 外國政府機

構、(iii) 外國政黨；或 (iv) 外國政治職位候選人，以期以對公司有利的方式影響任何官方

行動。

「任何事物」指可以附加責任的從第一元算起的任何事物，包括貨幣、金融工具及實物支

付和禮物。

「直接及間接」包括向官員（見上文的寬泛定義）、其家庭成員以及透過代理、顧問、公

費旅遊者及其他承包商等第三方贈予。

「外國官員」一詞應從廣義上加以理解，並包括員工以及獲委任或選舉的人士。「外國官

員」還包括國有或控股企業以及政府機構的員工。就本政策而言，美國境外的賭博許可官

員亦屬於「外國官員」。

LVSC 的政策要求遵守所有適用法律，包括 FCPA 等反腐敗法律，並避免出現不當或表

面上不當的行為。

美國法律允許公司向政府客戶推銷其業務，即使可能向官員提供好處 – 旅行、住宿、娛

樂、餐飲。餐飲及娛樂等推銷支出受地方及公司限制約束。本政策旨在就適用推銷活動提

供通用指南。進一步詳細指南載於公司的免費政策中。

我們的所有財務記錄均須完整及準確，向外國官員或實體或為外國官員或實體的利益支付

的任何款項均須準確、公平地記錄在我們的賬簿、記錄和賬目中。所有上述款項的記錄均

應可供公司審計師及負責編製及審核公司財務報表的其他人士查閱，以確保公司的財務報

表準確並符合所有適用的會計原則。

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「外國官員」的旅行開支指引

每年，我們都會榮幸地接待許多「外國官員」到訪我們遍及世界各地的酒店、度假村及其

他設施。事實上，作為我們經營所在地的受管制企業和主要公司公民，我們有必要定期與

公職官員交涉，並且我們必須以專業、公開、誠信的態度與之交涉，並完全遵守所有適用

法律。鑒於 FCPA 的廣泛覆蓋範圍，外國官員與我們業務經營的定期互動，以及我們酒

店和娛樂業務的性質，訂立合理並符合所有適用法律的指引對我們而言至關重要。

在以下指引中，我們為酒店、度假村和會議中心經營及賭博業務設定了標準。在這些指引

中，我們在必要情況下區分了 FCPA 所載「外國官員」的廣泛定義所指的不同類別的個

人。這些指引的設計旨在盡可能切實可行並可管理，同時遵守適用於我們業務的法律限

制。我們歡迎您在這些指引的實施過程中提出意見和建議，我們將定期審核並更新指引。

酒店及度假村經營

向外國官員提供的款待適用於不同的指引，具體視該外國官員是否屬於下列四個類別中的

一種而定。只要 LVSC 知道自己在與外國官員互動，LVSC 就必須遵守當地的成文法及本

政策。

1. 監管及決策制定官員。不得向對 LVSC 行使監管職權的政府官員、目前正制定直接與

LVSC 的業務有關的決策的政府官員（「監管及決策制定官員」）或我們合理預期日後可

能制定此類決策的政府官員提供任何好處，但如該等好處的提供已獲得合規長的事先書面

批准，並且符合下文到訪官員的適用指引，則屬例外。監管及決策制定官員的範例包括公

司享有賭博許可（或計劃獲得許可）的司法管轄區的賭博許可官員、正在考慮 LVSC 為

政府主辦活動提供會議設施和服務的競標的官員、正在考慮爭議稅務問題上訴的稅務機

構、有權管理我們的員工及員工實務的勞工部官員，以及批准或檢查我們設施的建築或健

康／安全的官員。

2. 到訪官員。個別外國官員或外國官員代表團會定期到訪 LVSC 酒店，檢查其經營情況

（「到訪官員」）。到訪官員可能會考慮允許在其司法管轄區內賭博的立法問題，或是否

在 LVSC 酒店舉行會議。到訪官員也可能出於與其官方責任相關的理由到訪我們的設

施，如按合約要求對我們的賭博業務進行檢查。美國法律允許就外國官員作出合理及真實

的支出，但該支出需直接與 (a) 我們產品及服務的推銷、示範或說明；或 (b) 合約的簽立

或履行相關。但不得有意利用該等支出以任何方式不當影響到訪官員行使其作為公職官員

的酌情決定權。在此情況下，以下通用指引將適用。

到訪必須出於真正的業務目的，而不得主要或大體上為私人、消遣或其他與到訪

官員的官方責任無關的目的。

到訪和相關支出必須符合到訪官員所屬國的法律。

不得濫用支出。

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必須在公司的賬簿、記錄和賬目中準確報告並記錄支出。

公司通常不會預付旅行、住宿、娛樂或其他支出的經費，而會在可行及適用的情

況下直接免費提供前述款待。

公司不會提供任何額外旅行、住宿或遠足的費用。

公司不會提供每日補助費或其他現金付款。

公司不會向到訪官員的配偶或其他直系家庭成員提供任何形式的好處，但家庭成

員可以住在到訪官員的酒店房間內。

所提供的好處符合當地法律及官員所屬國的法律。

以下特定額外限制適用於向到訪官員提供的免費或折價款待：

為到訪官員提供的任何酒店住宿（無論是免費還是折價）均必須在所有情況下屬

合理。例如，未經合規長的事先書面批准，不得使用 VIP 套房。

就參訪的目的而言，到訪的代表團應該具有合理的人數。考慮到到訪的業務目

的，僅在天數屬合理及必要的情況下，免費或折價提供房間。未經合規長的事先

書面批准，到訪時間在任何情況下均不得超過三晚。

在適當且獲得合規長事先書面批准的情況下，可折價或免費向到訪官員提供商業

機票。但不得用 LVSC 的飛機接送到訪官員。公司不會支付頭等艙的票價。在獲

得合規長事先書面批准的情況下，公司可就 6 小時及以上的國際旅行提供商務艙

票價。

在未經合規長事先書面批准的情況下，在任何一個曆年內，公司可向同一司法管

轄區的到訪官員提供不超過兩次的獲准款待。

到訪官員必須支付他們引致的任何雜項開支，如電話、迷你酒吧、乾洗或其他開

支或收費，有關人員必須在到訪官員到達酒店時告知他們此事。

對於出於公司產品及服務的推銷、示範或說明目的參訪的到訪官員，其娛樂僅限

於每名到訪官員每次參訪娛樂現場一張票。如參訪與簽立或履行合約有關，則不

得提供娛樂。

在 LVSC 人員不在場的情況下，公司僅可向到訪官員提供一頓免費餐食，並且無

論 LVSC 人員是否在場，公司款待的餐食的費用必須在考慮到餐食的提供地點和

官員所屬地區的情況下屬合理。

可向到訪官員提供其他低價值歡迎或款待禮品，如客房的果籃或鮮花。

不得向到訪官員提供任何其他款待，包括酒（在獲准餐食中提供的合理飲料除

外）、賭場福利或成人娛樂。

3. 不明身份官員的客戶參訪。其他主顧及客人也可能屬於 FCPA 關於「外國官員」的廣

泛定義，但推薦或授權福利的 LVSC 人員可能不知道其身份。可像招待任何其他客人一

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樣招待這些外國官員，並可按與並非公職官員的客人同樣的標準向其提供任何免費或折價

款待或福利。

賭場的經營

LVSC 賭場的許多賭客或其他主顧都可能屬於 FCPA 界定的「外國官員」。有時，甚至我

們賭場的部分貴賓級賭客也屬於 FCPA 項下的「外國官員」。不得向這些客人提供不同

於向其他類似賭客或主顧提供的特殊款待或福利。

1. 一般外國官員。已知或認定為外國官員的賭場賭客因其外國官員的身份不會在我們賭

場獲得免費或優惠待遇，即沒有免費籌碼、信用延期、VIP 待遇或其他福利。

2. 貴賓級賭客。貴賓級賭客指業務等級較高且 LVSC 會按照一般政策向其提供特定禮

遇、福利或免費服務的主顧。

對於身為外國官員的貴賓級賭客，如推薦或授權福利的 LVSC 人員不知道其身

份，則該貴賓級賭客有權與並非外國官員的貴賓級賭客享有同樣的福利。

如推薦或授權福利的 LVSC 人員得知某貴賓級賭客為外國官員，賭場經理需向合

規長確認所提供的任何福利均符合當地法律和該外國官員所屬國的法律，並且與向

並非外國官員的貴賓級賭客提供的福利相同。

記錄保存

LVSC 的每名員工及代理均有責任確保根據本政策提供的所有福利均完整、準確地反映在

公司的賬簿及記錄中。必須記錄以下資訊，以證明根據本政策提供的每項福利：

所提供的福利及其價值

日期

地點及設施

官員的姓名、職銜及工作單位／政府隸屬關係

參與的所有其他人士的姓名及隸屬關係

業務目標。

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疑問及書面例外情況

為免生疑問，如本政策或本政策所載指引以任何方式看似與 LVSC 的免費政策不一致，

概以本政策及指引為準。如對本政策或該等指引有任何疑問，均應向 Las Vegas Sands

Corp. 的總法律顧問或合規長提出。除本政策明確向合規長指派的批准授權外，未經 Las

Vegas Sands Corp. 總法律顧問的事先書面同意，不得授權本指引的任何例外情況。

感謝您持續關注及理解這些適用於全球所有 LVSC 酒店及業務的非常重要的道德標準。

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Las Vegas Sands Corp. 政策

反腐败政策

包含关于政府官员的差旅及款待开支以及客户接待的指引

发布本政策是为了确保 Las Vegas Sands Corp. 及其在全球各地的关联公司和子公司（以下合称

“ LVSC” ）的全部业务在招待和业务开发惯例方面完全遵守适用的记录保存和反腐败法律，包括

美国的《反海外腐败法》 (“ FCPA” ) 和《2002 年萨班斯-奥克斯利法案》。本政策反映了 LVSC 的

基本价值观，LVSC 聘用的全体员工、顾问和代理人无论应完全遵守政策的条文和精神。如果违

反本政策，可以立即解聘。

根据我们经营所在的各州和各国法律，以行贿方式获取或保留政府业务或获取不公平优势属犯罪

行为。根据美国法律，LVSC 及其关联公司和子公司不得直接或间接向以下任何人或为了以下任何人的利益赠送任何有价物品：任何 (i) 外国政府官员；(ii) 外国政府机关；(iii) 外国政党；或 (iv)

外国政治职位候选人，以期以有利于公司的方式影响任何官方行动。

“ 任何物品” 指可以附加责任的从第一元算起的任何物品，包括货币、货币工具、实物支付和礼

物。

“ 直接和间接” 包括直接向官员（根据上述广义定义）或其亲属提供和通过代理人、顾问、公费旅

游者和其他承包商等第三方提供。

术语“ 外国官员” 应当按照广义解释，包括员工和获委任或选举的人。外国官员还包括国有企

业、国家控股企业及政府机构的员工。就本政策而言，美国境外的博彩业许可官员也属于“ 外国

官员” 。

LVSC 的政策旨在要求遵守所有适用法律，包括《反海外腐败法》等反腐败法律，避免出现任何不

当行为，即使只是表象。

美国法律允许公司向政府客户推广业务，即使可能向官员提供差旅、住宿、款待、餐饮等福利。餐

饮、款待等推广开支必须受当地和公司限制的约束。本政策旨在就适当推广活动提供通用指引。

详细指引载于公司的《接待政策》中。

我们的所有财务记录必须完整、准确，向外国官员或实体或为其利益而作出的任何支付必须准确、

公允地记入账簿、记录和账目。上述所有付款的记录应当可供公司的审计师及负责公司财务报表

编制和审核的其他人查阅，确保公司财务报表准确并符合所有适用的会计准则。

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“ 外国官员” 差旅开支指引

每年，我们都会荣幸地接待许多“ 外国官员” 到访我们遍及全球的各家酒店、度假村和其他设

施。事实上，作为经营所在地的受监管企业和主要企业公民，我们必然需要经常与官员交涉，并必须以专业、公开、诚信的姿态与之交涉，并完全遵守所有适用法律。鉴于《反海外腐败法》的广泛覆盖范围、外国官员与我们业务经营的经常往来，以及我们酒店、款待业务的性质，制定合理并符

合所有适用法律的指引至关重要。

在以下指引中，我们为酒店、度假村和会议场所经营以及博彩业务制定了标准。在指引中，出于需

要，我们对符合《反海外腐败法》中“ 外国官员” 广义定义的各类人进行了区分。这些指引旨在制

定得尽可能地切实可行并可管理，同时遵守适用于我们业务的法律限制。我们欢迎您在这些指引的实施过程中提出意见和建议，我们将定期审查并更新指引。

酒店和度假村经营

基于外国官员是否属于以下四类人中的任何一类，向外国官员提供的招待适用不同的指引。只要

LVSC 知晓其正与外国官员交往，则必须遵守当地成文法以及本政策。

1. 监管与决策官员。对于对 LVSC 拥有监管权的政府官员、目前正在决定直接关系 LVSC 业务事

项的政府官员（下称“ 监管与决策官员” ），或我们合理预计日后会对此类事项进行决策的政府官

员，不得提供任何福利，除非提供此类福利经首席合规官事先书面批准并符合以下适用于到访官员的指引。监管与决策官员包括但不限于以下人员：公司享有博彩业许可（或计划获取博彩业许可）的管辖区的博彩业许可官员、正在考虑 LVSC 对政府主办活动提供会议设施及服务的相关投标的官员、正在考虑税收争议问题上诉的税务机关、有权管理我们的员工和员工实务的劳工事务官员、批准或检查我们各项设施建设或健康/安全问题的官员。

2. 到访官员。外国官员个人或外国官员代表团会定期到访 LVSC 的酒店，检查经营情况（下称

“ 到访官员” ）。这通常在以下情况下发生：到访官员正在考虑在其管辖区内准许博彩业的立法，

或考虑是否在 LVSC 的酒店召开会议，还有可能是到访官员因公务职责相关理由到访我们的设施，比如，为了根据合同要求检查我们的博彩业务。美国法律允许涉及外国官员的合理、真实开支，只要该开支直接与以下各项相关：(a) 推广、展示或说明我们的产品和服务；或 (b) 执行或履行合同。但是，不得有意利用此等开支以任何方式对到访官员行使其作为公职人员的酌情决定权产生不当影响。在此情形下，适用以下通用指引。

到访必须是出于真正的业务目的，而不得主要或大体为了私人、消遣或与到访官员公务职责无关的目的。

根据到访官员本国法律，到访及相关开支必须是合法的。

开支不得过度。

开支必须在公司账簿、记录和账目上准确报告并记录。

公司通常不会预付差旅、住宿、款待或其他开支的经费，而是在允许并适当的情形下直接

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提供上述接待。

公司不会提供任何额外差旅、住宿或游览的费用。

公司不会提供每日补贴或其他现金款项。

公司不会向到访官员的配偶或其他直系亲属提供任何形式的福利，但是允许亲属留宿到访官员的 酒店房间。

提供的福利为当地法律和相关官员本国法律所允许。

以下特定额外限制适用于向到访官员提供免费或折价招待：

向到访官员提供的任何酒店住宿，无论免费或是折价，在任何情形下均必须合理。比如，未经首席合规官事先书面批准，不得使用贵宾套房。

到访代表团规模就到访目的而言应当合理。应当按照到访业务目的，仅在天数合理和必要的情况下，免费或折价提供房间。任何情形下，未经首席合规官事先书面批准，到访时间不可超过三晚。

在适当情形下，经首席合规官事先书面批准，可以折价或免费向到访官员提供商务机票。但是，不得用 LVSC 的飞机接送到访官员。公司不会支付头等舱的票价。经首席合规官事先书面批准，可以为飞行时间 6 小时及以上的国际旅程提供商务舱票价。

在任何一个日历年内，公司最多可向同一管辖区的到访官员提供两次获准招待而无需首席合规官事先书面批准。

到访官员必须支付其产生的任何杂项开支，比如，电话、迷你吧、干洗或其他开支或收费，有关人员必须在到访官员抵达酒店时告知上述情况。

对于出于公司产品和服务的推广、展示或说明目的而来访的到访官员，款待必须仅限于每位到访官员每次一张现场款待门票。如果到访与签订或履行合同相关，则不得提供款待。

在 LVSC 人员不在场的情况下，仅可向到访官员提供一顿免费餐饮，并且无论 LVSC 人员是否在场，款待餐饮的费用必须合理，考虑餐饮提供地点和官员所属地区等因素。

可以向到访官员提供价值低微的其他欢迎或招待礼品，比如，客房的水果篮或鲜花。

不得向到访官员提供任何其他招待，包括酒水（获准餐饮中提供的合理饮料除外）、赌场福利或成人款待。

3. 不明身份官员的客户访问。其他顾客和客人也可能属于《反海外腐败法》中广泛定义的“ 外国

官员” ，但是推荐或授权福利的 LVSC 人员可能不知道其身份。可以像招待其他客人一样招待这

些外国官员，并可以按与非公职人员客人相同的标准提供免费或折价的招待或福利。

赌场经营

LVSC 赌场的许多玩家或其他顾客都可能属于《反海外腐败法》定义的“ 外国官员” 。有时，甚至

我们赌场的部分贵宾级玩家 (Premium Players) 也属于《反海外腐败法》项下的“ 外国官员” 。不

得向这些人提供不同于其他类似玩家或顾客的特殊招待或福利。

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1. 一般外国官员。已知或被认定为外国官员的赌场玩家不会因其外国官员身份而在我们的赌场获

得任何免费或优惠待遇——无免费筹码、信用延期、贵宾待遇或其他福利。

2. 贵宾级玩家。贵宾级玩家指其业务等级较高，LVSC 会根据一般政策向其提供某些礼遇、福利或

免费服务的顾客。

对于身为外国官员的贵宾级玩家，如果 LVSC 的福利推荐或授权人员不知晓其身份，则该贵宾级玩家有权享有与非外国官员的贵宾级玩家相同的福利。

如果 LVSC 的福利推荐或授权人员得知任何贵宾级玩家为外国官员，则赌场经理必须向首席合规官确认所提供的福利均符合当地法律和该外国官员本国的法律，并向其提供与非外国官员贵宾级玩家相同的福利。

记录保存

LVSC 的每名员工和代理人均有责任确保根据本政策提供的所有福利均完整、准确地反映在公司的账簿和记录中。必须记录以下信息，以证明根据本政策提供的每项福利：

所提供的福利及其价值

日期

地点和设施

官员的姓名、职务及工作单位/政府隶属关系

参与的所有其他人的姓名及隶属关系

商业目的。

问题和书面例外

为避免疑义，如果本政策或本政策所含指引在任何方面与 LVSC 的《接待政策》不一致，则以本政策及指引为准。如果对本政策或所含指引有任何疑问，应当向 Las Vegas Sands Corp. 的总法律顾

问或首席合规官提出。除本政策对首席合规官明确授予的批准权限外，未经 Las Vegas Sands Corp.

总法律顾问事先书面同意，不得授权对指引的任何例外。

感谢您持续关注并了解这些适用于 LVSC 全球所有酒店及业务的至关重要的道德标准。

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Política de Las Vegas Sands Corp.

Política de Anticorrupción

Incluye pautas sobre gastos de viajes y entretenimiento y obsequios a clientes que se

entregan a funcionarios públicos

Esta política se emite para garantizar que las prácticas de desarrollo comercial y hotelero de

todas las operaciones de Las Vegas Sands Corp., sus afiliados y subsidiarios (conjuntamente,

“LVSC”) en cualquier lugar del mundo son totalmente coherentes con las leyes de

anticorrupción y de mantenimiento de los registros pertinentes, incluidas la Ley de Prácticas

Corruptas en el Extranjero (Foreign Corrupt Practices Act, FCPA) de Estados Unidos y la Ley de

Sarbanes-Oxley de 2002. Esta política refleja los valores fundamentales de LVSC, y se espera

que todos los empleados, consultores y agentes que trabajan para LVSC los honren

completamente, tanto en el contenido como en el espíritu. Cualquier infracción de esta política

puede constituir causa de despido inmediato.

Según las leyes de todos los países y estados en los que operamos, es un delito pagar una coima

para obtener o mantener negocios con el gobierno u obtener una ventaja desleal. Según la ley de

Estados Unidos, LVSC, sus afilados y subsidiarios no deben dar ningún objeto de valor, directa o

indirectamente a cualquier (i) funcionario de gobierno extranjero, (ii) organismo gubernamental

extranjero, (iii) partido político extranjero o (iv) candidato a algún cargo político en el extranjero

o para el beneficio de estos, a cambio de influir en cualquier acción que pueda realizar un

funcionario para beneficio de la Compañía.

“Cualquier objeto” significa todo, ya que la responsabilidad legal se puede aplicar desde el

primer dólar e incluye dinero, instrumentos monetarios, regalos y pagos en especie.

“Directa e indirectamente” se refiere a los funcionarios (tal como se definió anteriormente en

términos generales), a sus familiares y a través de terceros como agentes, consultores, personas

que hacen pequeños viajes pagados por el gobierno y otros contratistas.

El término “funcionario extranjero” se interpreta de manera amplia e incluye tanto a los

empleados como a los que son nombrados o elegidos. También incluye a los empleados de las

empresas estatales o controladas por el estado y a organismos gubernamentales. Esto significa

que los funcionarios con capacidad de otorgar licencias para el juegos fuera de los Estados

Unidos son los “funcionarios extranjeros” para los fines de esta política.

Es política de LVSC cumplir con todas las leyes aplicables, incluidas las leyes de

anticorrupción como la FCPA, y evitar incluso la apariencia de situaciones inapropiadas.

Las leyes de los Estados Unidos permiten que las compañías promuevan su negocio entre los

clientes del gobierno a pesar de que esto pueda significar un beneficio (de viaje, alojamiento,

entretenimiento, comidas) para el funcionario. Los gastos de promoción, como las comidas y los

entretenimientos, están sujetos a las restricciones locales y de la Compañía. Esta política tiene

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como objeto proporcionar una orientación general sobre una actividad promocional adecuada. La

Política de Cortesía de la Compañía incluye directrices más detalladas.

Debido a que todos nuestros registros financieros deben ser completos y exactos, cualquier pago

a entidades o funcionarios extranjeros o para el beneficio de estos deberá ser registrado de forma

precisa y equitativa en nuestros libros, registros y cuentas. Los registros de todos estos pagos

deberán estar a disposición de los auditores de la Compañía y otros responsables de la

preparación y revisión de los estados de cuentas de la Compañía para garantizar que estos

informes sean exactos y cumplan con todos los principios de contabilidad aplicables.

Pautas sobre los gastos de viajes de “funcionarios extranjeros”

Somos privilegiados de poder recibir, cada año, un gran número de “funcionarios extranjeros” en

nuestros hoteles, centros turísticos y demás instalaciones en todo el mundo. Además, como

negocio regulado e imagen corporativa principal de los lugares en los que operamos,

necesariamente tratamos con funcionarios públicos de manera habitual, y debemos hacerlo de

una forma profesional, abierta, con integridad y con un cumplimiento absoluto de todas las leyes

aplicables. Debido al gran alcance de la FCPA, la interacción permanente que tienen los

funcionarios extranjeros en nuestras operaciones y la naturaleza de nuestros negocios de

entretenimiento y hospitalidad, es esencial que tengamos pautas que sean razonables y

coherentes con todas las leyes aplicables.

En las pautas que aparecen a continuación, establecemos estándares para nuestras operaciones en

convenciones, hoteles, centros turísticos y para nuestros negocios de juegos. En estas pautas,

diferenciamos debidamente entre distintas categorías de personas que se incluyen en la amplia

definición de “funcionario extranjero” publicada en la FCPA. Estas pautas están destinadas a ser

lo más prácticas y fáciles de administrar que sea posible, a la vez que deben respetar las

limitaciones legales que se aplican a nuestras operaciones. Mientras implementamos estas

pautas, les agradeceremos que nos brinden sus comentarios y sugerencias, ya que estas pautas se

revisarán y actualizarán periódicamente.

Operaciones en centros turísticos y hoteles

La hospitalidad que se brinda a funcionarios extranjeros está regida por diferentes pautas según

sea la categoría, entre las cuatro que se indican a continuación, en que está incluido un

funcionario extranjero determinado. En todos los casos donde LVSC sabe que está interactuando

con un funcionario extranjero, LVSC se debe regir por la ley escrita local como también por esta

política.

1. Funcionarios encargados de la toma de decisiones y regulaciones. No se debe proporcionar

ningún beneficio a los funcionarios públicos encargados de ejercer la autoridad regulatoria sobre

LVSC, aquellos que actualmente tienen pendiente ante ellos una decisión directamente

relacionada con el negocio de LVSC (“Funcionarios encargados de la toma de decisiones y

regulaciones”) o aquellos que se prevea razonablemente que puedan tener dichas decisiones

pendientes ante ellos en el futuro, a menos que la provisión de dichos beneficios haya sido

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aprobada con anticipación y por escrito por el director de cumplimiento y sea coherente con las

pautas aplicables para los funcionarios visitantes que se mencionan a continuación. Algunos

ejemplos de funcionarios encargados de la toma de decisiones y regulaciones incluyen a

funcionarios con licencia para los juegos en jurisdicciones donde la Compañía cuenta con la

licencia correspondiente (o planea obtener una), funcionarios que estén considerando una

propuesta de LVSC para proporcionar servicios e instalaciones destinados a conferencias para un

evento patrocinado por el gobierno, autoridades fiscales que estén considerando la apelación de

un asunto fiscal que sea objeto de una disputa, funcionarios laborales con autoridad sobre

nuestros empleados y las prácticas de los empleados, y funcionarios que aprueben o inspeccionen

la seguridad o salud de la construcción en nuestras instalaciones.

2. Funcionarios visitantes. Periódicamente, funcionarios extranjeros individuales o

delegaciones de funcionarios extranjeros visitan los establecimientos de LVSC para observar sus

operaciones (“Funcionarios visitantes”). Esto puede suceder cuando los funcionarios visitantes

están considerando un conjunto de leyes que autoricen los juegos dentro de sus jurisdicciones o

la posibilidad de celebrar una convención en algún establecimiento de LVSC. Puede suceder

también cuando los funcionarios visitantes bajo otras circunstancias visitan nuestras instalaciones

por razones relacionadas con sus responsabilidades oficiales, como dirigir una inspección de

nuestras operaciones de juegos requerida por contrato. Las leyes de los Estados Unidos autorizan

los gastos razonables y de buena fe para los funcionarios extranjeros cuando los gastos están

directamente relacionados con (a) la promoción, demostración, o explicación de nuestros

productos y servicios; o (b) la celebración o el cumplimiento de un contrato. Sin embargo, dichos

gastos no deben usarse para influir indebidamente en ninguna forma el ejercicio de la autoridad

facultativa como funcionario público que tienen los funcionarios visitantes. En estas situaciones,

se aplican las siguientes pautas generales.

La visita debe tener un fin de negocios de buena fe y no principalmente o

sustancialmente personal, recreativo, o de otro modo no relacionado con las

responsabilidades oficiales de los funcionarios visitantes.

La visita y los gastos asociados deben ser lícitos según la ley del país de origen de los

funcionarios visitantes.

Los gastos no deben excederse en lujos.

Los gastos deben ser informados y registrados de forma precisa en los libros, los

registros y las cuentas de la Compañía.

En general, la Compañía no adelantará fondos para viajes, alojamiento, entretenimiento

u otros gastos sino que proporcionará directamente dichos obsequios si son considerados

lícitos y adecuados.

La Compañía no financiará ningún viaje, alojamiento ni excursión adicional.

La Compañía no proporcionará la dieta para gastos de manutención u otros pagos en

efectivo.

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No se proporcionarán beneficios de ningún tipo para los cónyuges u otros familiares

directos de los funcionarios visitantes. Sin embargo, los familiares directos están

autorizados a permanecer en las habitaciones del hotel donde se alojen los funcionarios

visitantes.

Los beneficios que se proporcionan se autorizan según la ley local y la ley del país

anfitrión del funcionario.

Las siguientes restricciones específicas adicionales se aplican a la provisión de hospitalidad con

descuentos o de cortesía para los funcionarios visitantes:

Todo alojamiento de hotel para los funcionarios visitantes, ya sea que se proporcione con

descuento o sin cargo, deberá ser razonable bajo cualquier circunstancia. Por ejemplo,

las suites VIP no podrán usarse sin la previa aprobación por escrito del director de

cumplimiento.

Las delegaciones visitantes deberán incluir un número razonable de personas en relación

con el propósito de la visita. Las habitaciones que se proporcionan con descuento o sin

cargo deberán proporcionarse únicamente para la cantidad de noches que sean

razonables y necesarias en vista del propósito comercial de la visita. En ningún caso las

visitas podrán ser de más de tres noches sin la previa aprobación por escrito del director

de cumplimiento.

Los pasajes aéreos comerciales con descuentos o pagados se proporcionarán a los

funcionarios visitantes bajo las circunstancias adecuadas y con la previa aprobación por

escrito del director de cumplimiento. Sin embargo, no se proporcionará a los

funcionarios visitantes el transporte en el avión de LVSC. La Compañía no pagará viajes

de avión en primera clase. Se proporcionarán pasajes aéreos en clase ejecutiva para

viajes internacionales de 6 horas o más con la previa aprobación por escrito del director

de cumplimiento.

La hospitalidad permitida se proporcionará a los funcionarios visitantes desde una única

jurisdicción no más de dos veces en cada año calendario sin la previa aprobación por

escrito del director de cumplimiento.

Los funcionarios visitantes deberán pagar cualquier gasto secundario que realicen como

gastos de teléfono, minibar, lavandería u otros gastos o cargos, y se les deberá informar

sobre esto cuando lleguen al establecimiento.

El entretenimiento para los funcionarios visitantes que realicen la visita con fines de

promoción, demostración o explicación de los productos y servicios de la Compañía se

limitará a una entrada por funcionario visitante por visita para entretenimiento en las

instalaciones. No se proporcionará ningún entretenimiento cuando la visita se relacione

con la celebración o el cumplimiento de un contrato.

Se les proporcionará a los funcionarios visitantes solo una comida gratis en la que el

personal de LVSC no estará presente y todas las comidas pagadas por el anfitrión, ya sea

que el personal de LVSC esté presente o no, deberán ser de un costo razonable teniendo

en cuenta tanto el lugar donde se proporciona la comida como de dónde proviene el

funcionario.

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Otros beneficios de hospitalidad o de bienvenida a un costo mínimo, como una canasta

de frutas o flores en una habitación de huéspedes, están permitidos para los funcionarios

visitantes.

No se proporcionará a los funcionarios visitantes ninguna otra hospitalidad, incluidas

bebidas alcohólicas (aparte de bebidas razonables que estén incluidas en una comida

aprobada), beneficios en el casino o entretenimiento para adultos.

3. Visitas de clientes que son funcionarios desconocidos. Otros clientes y huéspedes pueden

entrar en la amplia definición de “funcionario extranjero” que figura en la FCPA, pero su

categoría podría ser desconocida para el personal de LVSC encargado de recomendar o autorizar

un beneficio. A estos huéspedes funcionarios extranjeros se los tratará de la misma forma que a

cualquier otro huésped y se les proporcionarán todos los beneficios y la hospitalidad con

descuentos o de cortesía de igual manera que a los huéspedes que no son funcionarios públicos.

Operaciones del casino

Muchos jugadores u otros clientes de los casinos de LVSC pueden ser “funcionarios extranjeros”

según se define en la FCPA. De vez en cuando, incluso algunos jugadores selectos de nuestros

casinos podrían ser clasificados como “funcionarios extranjeros” según la FCPA. A estas

personas no se les proporcionará beneficios ni hospitalidad especial diferente de los que se les

proporciona a otros clientes o jugadores similares.

1. Funcionarios extranjeros en general. Los jugadores de casino reconocidos o identificados

como funcionarios extranjeros no recibirán un tratamiento preferencial o de cortesía en nuestros

casinos debido a su categoría de funcionarios extranjeros; no recibirán fichas gratuitas,

extensiones de crédito, tratamiento VIP u otros beneficios.

2. Jugadores selectos. Los jugadores selectos son aquellos clientes que tienen un nivel de

negocios tan alto que LVSC, por una cuestión de política general, les proporciona ciertos

tratamientos de cortesía, beneficios o servicios de cortesía.

Los jugadores selectos que son funcionarios extranjeros, pero cuya categoría es

desconocida para el personal de LVSC encargado de recomendar o autorizar el beneficio,

tienen derecho a los beneficios de igual manera que los jugadores selectos que no son

funcionarios extranjeros.

En los casos en los que los jugadores selectos son reconocidos como funcionarios

extranjeros por el personal de LVSC encargado de recomendar o autorizar el beneficio,

los gerentes del casino deben confirmar con el director de cumplimiento que todos los

beneficios proporcionados son coherentes con la ley local y la ley del país de origen del

funcionario extranjero y se extienden de igual manera que los beneficios proporcionados

a los jugadores selectos que no son funcionarios extranjeros.

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Mantenimiento de los registros

Es responsabilidad de cada empleado y agente de LVSC garantizar que todos los beneficios

proporcionados según esta política se reflejen de forma total y precisa en los libros y registros de

la Compañía. La siguiente información deberá ser documentada para probar cada beneficio

proporcionado según esta política:

Beneficio proporcionado y su valor

Fecha

Ubicación y establecimiento

Nombre, cargo y afiliación de los funcionarios al gobierno/empleador

Nombres y afiliaciones de todas las otras personas que participan

Fines del negocio

Preguntas y excepciones por escrito

Con el fin de descartar cualquier duda, en la medida en que esta política o las pautas incluidas en

esta puedan parecer incoherentes en cualquier forma con la Política de Cortesía de LVSC, esta

política y el control de las pautas. Cualquier pregunta sobre esta política o estas pautas deberá ser

dirigida al asesor legal general o al director de cumplimiento de Las Vegas Sands Corp. A

excepción de los casos en los que esta política haya asignado expresamente autoridad de

aprobación al director de cumplimiento, ninguna excepción a estas pautas podrá ser autorizada

sin el previo consentimiento por escrito del asesor legal general de Las Vegas Sands Corp.

Gracias por estar continuamente atento y sensible a estos estándares éticos de vital importancia,

que se aplican a todos los establecimientos y las operaciones de LVSC en todo el mundo.