Document:

X-TREME INVESTMENTS, INC.

CHARTER OF THE AUDIT COMMITTEE

 

Purpose

 

The purpose of the Audit
Committee is to assist the Board of Directors (the “Board”) in fulfilling its oversight responsibilities relating to
the Company’s (1) financial statements and auditing, accounting and related reporting processes, and (2) systems of internal
controls regarding finance, accounting, financial reporting, and business practices and conduct established by management and the
Board.

 

Membership and Procedures 

 

●    Membership
and Appointment. The Committee shall consist of at least three members of the Board, with the exact number being determined
by the Board. The members of the Committee shall be appointed and replaced from time to time by the Board.

 

●    Independence
and Qualifications. Each member of the Committee shall meet the independence and experience requirements of the applicable
provisions of federal law and the rules and regulations promulgated thereunder and the applicable rules of The Nasdaq Stock Market,
the New York Stock Exchange, or any other exchange where the shares of the Company may be listed or quoted for sale.

 

●    Resources.
The Committee shall have the authority to retain, at the Company’s expense, special legal, accounting or other consultants
to advise the Committee and to authorize or conduct investigations into any matters within the scope of its responsibilities. The
Committee shall have sole authority to approve related fees and retention terms. The Committee may request any officer or employee
of the Company or the Company’s outside counsel or independent auditors to attend a meeting of the Committee or to meet with
any members of, or consultants to, the Committee, and shall have full access to all books, records, facilities and personnel of
the Company in connection with the discharge of its responsibilities.

 

●    Evaluation.
The Committee shall review and reassess the adequacy of this Charter annually and recommend any proposed changes to the Board.

 

Duties and Responsibilities

 

Described below are the
common recurring activities and responsibilities of the Committee in carrying out its oversight functions. These activities and
responsibilities are set forth below as a guide to the Committee with the understanding that the Committee may alter or supplement
them as appropriate under the circumstances to the extent permitted by applicable law, regulation or listing standard.

 

Documents/Reports Review

 

●    Review and discuss
the Company’s annual audited financial statements and quarterly financial statements with management and the independent
auditors, including the Company’s disclosures under the section entitled “Management’s Discussion and Analysis
of Financial Condition and Results of Operations” in the Company’s reports filed with the Securities and Exchange Commission
and, with respect to the annual financial statements, the appropriateness and quality of accounting and auditing principles and
practices as well as the adequacy of internal controls that could significantly affect the Company’s financial statements.

 

●    Review and discuss
with management and the independent auditors the Company’s earnings press releases before they are issued, and discuss generally
with management the nature of any additional financial information or earnings guidance to be provided publicly and/or to ratings
agencies.

 

●    Review and discuss
with management and the independent auditors the matters required to be discussed by Statement on Auditing Standards Nos. 61 and
90 (Communications with Audit Committees), as they may be modified or supplemented, relating to the conduct of the audit, other
significant financial reporting issues and judgments made in connection with the preparation of the Company’s financial statements,
and any other matters communicated to the Committee by the independent auditors.

 

    	 

    	 

    

 

●    Review with management
and such outside professionals as the Committee considers appropriate important trends and developments in financial reporting
practices and requirements and their effect on the Company’s financial statements.

 

●    Based on its review
and discussions with management and the independent auditors, recommend to the Board whether the Company’s audited financial
statements should be included in the Company’s Annual Report on Form 10-K.

 

●    Prepare the report
of the Audit Committee required by the rules of the Securities and Exchange Commission to be included in the Company’s annual
proxy statement.

 

Accounting and Financial Controls Framework

 

●    Review major changes
to the Company’s auditing and accounting principles and practices as suggested by the independent auditors or management.

 

●    Review and discuss
with management and the independent auditors the adequacy and effectiveness of the Company’s internal controls (including
any significant deficiencies, material weaknesses and significant changes in internal controls reported to the Committee by management
and any fraud involving management or other employees who have a significant role in the Company’s internal controls) and
the effectiveness of the Company’s disclosure controls and procedures.

 

●    Review with the
independent auditors any management letter provided by the independent auditors and the Company’s responses to that letter.

 

●    Review and discuss
with management and the independent auditors (i) any material financial or non-financial arrangements that do not appear on the
Company’s financial statements, (ii) any transactions or courses of dealing with parties related to the Company that are
significant in size or involve terms or other aspects that differ from those that would likely be negotiated with independent parties,
and that are relevant to an understanding of the Company’s financial statements, and (iii) material financial risks that
are designated as such by management or the independent auditors.

 

●    Establish procedures
for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting controls
or auditing matters, and the confidential, anonymous submission by the Company’s employees of concerns regarding accounting
or auditing matters.

 

Independent Auditors

 

●    Be directly responsible
for the appointment, removal, compensation and oversight of the work of the independent auditors (including the resolution of disagreements
between the Company’s management and the independent auditors regarding financial reporting) for the purpose of preparing
or issuing an audit report or related work with the independent auditors reporting directly to the Committee.

 

●    Have the sole
authority to review in advance, and grant any appropriate pre-approvals of all auditing services to be provided by the independent
auditors and all permitted non-audit services (including the fees and other terms of engagement), and, if desired, establish policies
and procedures for review and pre-approval by the Committee of such services.

 

●    Obtain, review
and discuss with the independent auditors at least annually a report by the independent auditors describing (i) the independent
auditors’ internal quality-control procedures, and (ii) any material issues raised by the most recent internal quality control
review or peer review of the independent auditors, or by any inquiry or investigation by governmental or professional authorities,
within the preceding five years, respecting one or more independent audits carried out by the independent auditors, and the steps
taken to deal with those issues.

 

    	 

    	 

    

 

●    Review the report
by the independent auditors, which is required by Section 10A of the Securities Exchange Act of 1934, concerning: (i) all critical
accounting policies and practices to be used; (ii) alternative treatments of financial information within GAAP that have been discussed
with management officials, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred
by the independent auditors; and (iii) any other material written communications between the independent auditors and the Company’s
management.

 

●    Review and discuss
with the independent auditors, on an annual basis, all relationships the independent auditors have with the Company in order to
evaluate the independent auditors’ continued independence, and receive from the independent auditors on an annual basis a
written statement (consistent with Independence Standards Board Standard No. 1) regarding the auditors’ independence.

 

●    Meet with the
independent auditors prior to the audit for each fiscal year to review the planning, staffing and scope of the audit.

 

●    Establish guidelines
for the hiring of employees and former employees of the independent auditors.

 

Clarification of Audit Committee’s
Role

 

While the Committee has
the responsibilities and powers set forth in this Charter, the Committee’s role is one of oversight. It is not the duty of
the Committee to plan or conduct audits or to determine that the Company’s financial statements and disclosures are complete
and accurate and are in accordance with generally accepted accounting principles and applicable rules and regulations. These are
the responsibilities of management and the independent auditors.X-TREME INVESTMENTS, INC.

CODE OF BUSINESS CONDUCT

 

Introduction

 

This Code of Business Conduct
(“Code”) applies to X-Treme Investments, Inc. and all of its subsidiaries, together referred to below as the “Company.”

 

We expect each employee
to use sound judgment to help us maintain appropriate compliance procedures and to carry out our business in compliance with laws
and high ethical standards. Each employee of the Company is expected to read this Code and demonstrate personal commitment to the
standards set forth in this Code.

 

Our officers and other
supervising employees are expected to be leaders in demonstrating this personal commitment to the standards outlined in this Code
and recognizing indications of illegal or improper conduct.

 

All employees are expected
to report appropriately any indications of illegal or improper conduct.

 

An employee who does not
comply with the standards set forth in this Code may be subject to discipline in light of the nature of the violation, including
termination of employment.

 

The Code of Business Conduct
is not a detailed guide for all situations you may face. No code can cover every possible situation and no code is a substitute
for good judgment and timely communication, given the specific factual situation. Nevertheless, it is a basic statement of what
is expected of you and what you can expect from the Company. It is critical that you read and understand this document.

 

How to Report Your Concerns

 

●    Where
to Direct Questions. If you have questions about this Code or concerns about any of the matters listed herein, please first
consider speaking with your immediate manager or supervisor. If you do not wish to communicate with that person on the matter,
or if you conclude that speaking with your immediate manager has not produced results, please feel free to contact any member of
our management or director level personnel in the finance, legal, or human resources departments.

 

●    Raising
Ethical Concerns is Protected. Each of our employees has a responsibility to report any concerns that others in the Company
or our agents may have engaged in illegal or unethical conduct relating to our business. If an employee knows of illegal or unethical
conduct and allows it to continue by not reporting it, this failure may lead to discipline. We do not discriminate against employees
who honestly report their concerns to us. In addition, under federal law, the Company may not discharge or otherwise discriminate
against an employee for any lawful act by the employee to provide information or assist in an investigation by us or by the government
of violations of federal securities laws.

 

●    Exception:
Deliberately False Claims Are Prohibited. However, it is a violation of our standards for any employee to communicate any information
which the employee knows to be false, including a knowingly false report of illegal or unethical conduct.

 

●    Where
to Report Your Concerns. If you wish to report or discuss any problem concerning the Company or the matters outlined below,
please promptly inform your supervising manager, or report the matter to our in-house General Counsel. If you wish to communicate
any matter anonymously, you are free to do so. We will maintain the confidentiality of your communication to the extent possible
given the Company’s obligations to take appropriate action under applicable laws. Communications intended to be confidential
should be mailed in writing without indicating your name or address to the Company at 1213 Culberth Drive, Wilmington, North Carolina
28405. You should keep a copy of this communication yourself in the event you need to show that you took steps to correct a problem
you observed. There is a form for the purpose of reporting any such concern attached to this Code.

 

●    Reporting
Accounting Related Concerns. In addition to the above, if you have concerns about the Code of Ethical Conduct for Financial
Managers, accounting, internal accounting controls, or auditing matters relating to the Company, you should consult our policy
on Reporting Suspected Financial Integrity Concerns described in this Code.

 

    	1

    	 

    

 

●    Suggestions
for Effective Communication. In making a report, including an anonymous report, you should provide as much information as possible
in order to allow an investigator to evaluate the report. If specific documents or computer files will show the violation, these
should be identified. If possible, you should provide a means by which you can be contacted in the event an investigator needs
follow-up information or wishes to report back to you as to what he or she has learned.

 

Our Commitment to Stockholders

 

We expect our employees
to share a commitment to protect our assets and manage our business in the best interests of our stockholders.

 

●    Accuracy
of Our Records and Reporting. All financial and other business information pertaining to the Company must be accurately recorded,
all financial records and transactions must adhere to our system of internal controls and accounting requirements, and no one shall
enter any false or artificial information in our records or reporting systems. All Company information must be reported honestly
and accurately, whether in internal personnel, safety, or other records or in information we release to the public or file with
government agencies.

 

●    Disclosure
Controls and Procedures. We are required by SEC rules to maintain effective “disclosure controls and procedures”
so that financial and non-financial information we are required to report in our SEC filings is timely and accurately reported
both to our senior management and in the filings we make. All employees are expected, within the scope of their employment duties,
to support the effectiveness of our disclosure controls and procedures.

 

●    Stock
Trading and Confidential Information Policy. The Company’s stock trading policy prohibits any employee who is aware of
material non-public information concerning the Company from buying or selling securities of the Company or engaging in any other
action to take advantage of that information. This policy also applies to information relating to any other company, including
our customers, partners or suppliers, obtained in the course of employment. Employees must not disclose or “tip” any
of this material nonpublic information to family, friends, or others outside the Company. You should consult our Insider Trading
Policy, which sets forth more fully your obligations in this regard.

 

●    No
Selective Disclosure. In addition, SEC rules also prohibit selective disclosure of material nonpublic information to those
outside the Company in most circumstances. Therefore, all employees are expected to assist the Company in keeping all material
nonpublic information about the Company strictly confidential unless and until the Company makes an authorized press release or
other authorized public communication or filing,

 

●    Information
to the Public. Our policy is to provide timely public dissemination of material information about our business only through
our employees authorized for this purpose. Employees are not under any circumstance to discuss the Company’s financial, business,
or other information with the press (except for those employees expressly authorized for this purpose) or on any Internet or other
“discussion board,” “chat room,” or similar forum. Requests from the media, analysts, or stockholders about
the Company must be forwarded to our Chief Financial Officer for review by our professional staff having responsibility for these
matters. Please consult our policy statement on Disclosure of Company Information for additional information regarding your obligations
in this regard.

 

●    Protection
of Company Assets. Each employee is personally responsible to use the Company’s assets only for our lawful, corporate
purposes approved by management. All employees should help the Company protect its assets from misuse, theft, damage, or other
loss. Improper or unauthorized personal use of Company assets is prohibited.

 

●    Intellectual
Property. Employees should help the Company maintain the value of its intellectual property by using care to keep our trade
secrets and other nonpublic information confidential, and limit access to nonpublic information to those authorized to use it in
their duties for the Company. If customers or suppliers provide nonpublic information to us in their dealings with us, our employees
are expected to protect that information in the same manner as the Company’s property. Employees should also consult the
Employee Confidentiality Agreement they entered into upon employment with the Company and must abide by its terms.

 

    	2

    	 

    

 

●    Communications.
Employees are expected to use appropriate judgment and discretion in their email, memos, notes and other formal and informal
communications relating to our business. Communications relating to our business must avoid inappropriate or derogatory comments
about other individuals or companies, unprofessional language, and unauthorized financial, legal, or business statements.

 

●    Retention
of Records. Employees are expected to follow the records retention and destruction policies that we implement and communicate
from time to time. It is the Company’s policy not to destroy or alter our records or documents (whether in paper form, emails,
or otherwise) in response to or in anticipation of any legal proceeding or government inquiry or investigation. Federal criminal
liability may be imposed on any person who (i) corruptly alters, destroys, mutilates, or conceals a record, document, or other
object with the intent to impair its availability for use in an official proceeding, or (ii) knowingly alters, covers up, falsifies,
or makes a false entry in any record, document, or tangible object with the intent to impede or obstruct the investigation or administration
of any matter by a federal government agency or bankruptcy court.

 

Our Commitment to Customers and Business
Partners

 

We are committed to excellence
in service and performance for our customers, and building mutually advantageous alliances with our business partners.

 

●    Customer
Relationships. Our policy is to build lasting relationships with our customers through superior development and support, and
honest sales and marketing. We will comply with applicable advertising laws and standards, including a commitment that our advertising
and marketing will be truthful, non-deceptive, and fair, and will be backed up with evidence before advertising claims are made.
Our policy also prohibits making false or deceptive statements about our competitors, and giving or accepting kickbacks, bribes,
inappropriate gifts, and other matters prohibited under the conflict of interest topic in this Code.

 

●    Protecting
Information about Others. We are committed to treating confidential information of our customers and business partners with
at least the level of care we use to protect our own proprietary or confidential information. All employees are expected to use
sound judgment in limiting access to confidential information about our customers and business partners to those individuals in
the Company who need to know this information to carry out their jobs.

 

●    Commitment
to Quality. Our long-term reputation and business viability depend upon our continued maintenance of high quality in the products
and services we provide. We are committed to deliver our products only in accordance with the documentation, safety, quality control,
and other procedures we maintain from time to time.

 

●    Special
Concerns with Government Customers. Special legal and contracting rules usually apply to our dealings with domestic and foreign
government agencies. Many national, state, or other local governmental agencies impose bidding or procurement requirements, special
billing and accounting rules, and restrictions on subcontractors or agents we may engage. Domestic or foreign laws or regulations
may also impose strict limits on any kind of benefits or gifts offered to officials, including limitations on hiring former government
officials or their family members. Our employees who deal with domestic or foreign government agencies are expected to know the
laws applicable to these business activities, and to use sound judgment to avoid any violations of the letter or spirit of the
laws prohibiting corrupt practices in connection with government contracting.

 

●    Suppliers.
Our contracts with suppliers of products and services to us are to be based exclusively on the best interests of the Company
and its business, reflect a fair price for the deliverables provided to us, and documented in accordance with appropriate approval,
contracting, and internal control procedures.

 

●    Business
with Third Parties. We expect that our consultants, agents, distributors, subcontractors, and other business partners will
adhere to lawful and ethical business practices. It is important to the Company’s reputation that we avoid doing business
with companies which violate applicable laws or have reputations which could harm our business. Our policy prohibits engaging agents
or other third parties to do indirectly what we as a company should not do under our own policies outlined in this Code.

 

    	3

    	 

    

 

Our Commitment to Each Other

 

We expect each employee
to promote a positive working environment for all.

 

●    Respect
for Our Employees. The Company’s employment decisions will be based on reasons related to our business, such as job performance,
individual skills and talents, and other business-related factors. Company policy requires adherence to all national, state, or
other local employment laws. Company policy prohibits discrimination in any aspect of employment based on race, color, religion,
sex, sexual preference, marital status, national origin, disability, or age, within the meaning of applicable laws.

 

●    Abusive
or Harassing Conduct Prohibited. Company policy prohibits abusive or harassing conduct by our employees toward others, such
as unwelcome sexual advances, comments based on ethnic, religious, or racial aspects, or other non-business, personal comments
or conduct which makes others uncomfortable in their employment with us. We encourage employees to report harassment or other inappropriate
conduct as soon as it occurs. Supervisors must report harassment that they observe or which comes to their attention.

 

●    Health
and Safety. We expect all employees to help us to maintain a healthy and safe working environment and to report promptly any
unsafe or hazardous conditions or materials, injuries, and accidents connected with our business. Employees must not work under
the influence of any substances that would impair the safety of themselves or others. All threats or acts of physical violence
or intimidation are prohibited, regardless of whether the speaker intended them to be threatening.

 

Competition

 

We are committed to compete
effectively, but lawfully, in our business markets.

 

●    Compliance
with Antitrust Laws. The Company and its employees must comply with the antitrust and unfair competition laws of the countries
in which the Company engages in business. These laws vary by country and can be complex. Employees having roles which may implicate
antitrust laws are responsible for knowing the laws that apply to their business activities, and should speak to the Legal Department
if any questions arise. Generally, these laws prohibit or regulate attempts to monopolize or otherwise restrain trade, selling
products below cost, price fixing or other agreements with competitors that would divide or allocate customers or otherwise harm
customers, “tying” arrangements that require a customer who wishes to buy a given product to buy other products or
services, artificially maintaining prices, and certain other overly restrictive agreements. Our employees must not exchange nonpublic
sales information with competitors.

 

●    Fair
Methods of Competition. The Company is committed to competition on a lawful and ethical basis. Our employees must not use improper
or illegal means of gaining competitive information that is confidential or proprietary information owned by others. Our employees
must not use or disclose confidential or proprietary information which they may have from past employment with other employers.

 

Conflicts of Interest

 

We expect all of our employees
to avoid allowing their private interests to interfere, or appear to interfere, with the interests of the Company as a whole.

 

●    Generally.
Employees are expected to make or participate in business decisions and actions in the course of their employment with us based
on the best interests of the Company as a whole, and not based on personal relationships or benefits. Although some general guidelines
are provided in this Code, our employees are expected to apply sound judgment to avoid conflicts of interest that could negatively
affect the Company or its business, whether or not we have specific rules for that particular situation. Employees are expected
to disclose to us any situations that may involve inappropriate or improper conflicts of interests affecting them personally or
affecting other employees or those with whom we do business, as described in “How to Report Your Concerns” discussed
above.

 

    	4

    	 

    

 

●    Business
Referrals. A conflict of interest could arise if an employee of the Company, an immediate family member, or close personal
friend has a substantial financial or other personal stake in a company that transacts business with us. Employees should not use
their position with the Company to influence the negotiation, bidding, or selection process of these business transactions. Employees
in a potential conflict of interest situation should disclose the relationship or interest to and seek guidance from their supervisors.
In certain circumstances, the employee and his or her supervisor will need to seek the prior written authorization of our Chief
Executive Officer or Chief Financial Officer. In similar circumstances, our executive officers shall disclose such interest to
and obtain the approval of our Audit Committee. In considering whether to approve the business transaction, we may take into account
whether there is a likelihood that the relationship will improperly influence the decision to do business with the company and
whether we would have a valid business reason to do business with the company if the relationship did not exist.

 

●    Personal
Investments. Generally, our employees must avoid investments in other companies with which we do business (or that are our
competitors) if these investments could create the fact or appearance of a conflict of interest. Investing in less than five percent
in publicly traded securities of other companies is generally not prohibited so long as there is no violation of our policy relating
to trading while in possession of material nonpublic information about other companies. Employees desiring to invest in more than
five percent in publicly traded securities of other companies must first disclose such proposed investment to his or her supervisor
and obtain the prior written authorization of our Chief Executive Officer or Chief Financial Officer. Our executive officers shall
disclose the proposed investment to and obtain the approval of our Audit Committee.

 

●    Corporate
Opportunities. Employees must also refrain from purchasing property or otherwise taking for themselves personally a business
opportunity that they learn about through their employment with us or use of the Company’s information.

 

●    Prohibited
Competition. Employees may not compete with us during the term of their employment, and may not initiate any steps to compete
with us while still employed by the Company.

 

●    Outside
Compensation and Activities. While employed by us, our employees must not work for or seek or accept personal payments from
any customer, supplier, competitor, distributor, reseller, or other business partner of the Company, except as approved in writing
by an authorized officer of the Company. Trade secrets and other nonpublic know-how and information learned at the Company must
not be used in activities outside the Company or in other ways that could harm our business.

 

●    Outside
Board Service. Employees are required to obtain prior written authorization from the Company for service as a director, general
partner, manager, officer, or similar position with any privately-held or public business entity or as an appointee to any kind
of governmental or quasi-governmental agency or body. Service solely as a director or trustee of nonprofit corporations engaged
in charitable activities does not require approval unless that activity could involve improper conflicts of interest.

 

●    Gifts
and Gratuities. Our employees must not seek or accept gifts or gratuities in the form of services or other items of value from
our customers, other business partners, or other parties with whom the Company contracts. Our employees must not offer or give
anything of value that could be or appear to be a bribe or otherwise illegal payment. These prohibitions do not apply to items
of truly nominal value such as generally free promotional items, assuming these items are not otherwise prohibited by applicable
law or custom. Employees should never accept anything that would appear to create a conflict of interest. In the unusual situation
where refusal to accept a true gift might hurt our business, be sure to consult the appropriate officer or manager of the Company
concerning the proper means of resolving the situation.

 

●    Business
Entertainment. Extending or accepting invitations to reasonable meal, public event, and similar business activities incurred
for bona fide business purposes are generally acceptable, assuming the costs are not disproportionate to the business purpose and
otherwise do not create the fact or appearance of a conflict of interest. Our employees are expected to avoid sponsoring or accepting
invitations to highly expensive events funded with corporate funds or personal celebrations such as birthday parties with costs
paid with corporate funds at which the business purpose may appear incidental. Attending entertainment events which may appear
contrary to professional standards of conduct should be avoided. Government officials should not be invited to entertainment events
without first assuring that appropriate management of the Company approves the invitation and confirms that it is not prohibited
by law.

 

    	5

    	 

    

 

●    Travel.
Employees are expected to comply with the Company’s travel policies in effect from time to time. We expect that all travel-related
expenses must be used, accurately reported, and recorded in compliance with these policies. If these expenses are to be paid by
a customer or other business partner of ours, or if you wish to pay the expenses of your customer or other business contact, or
any representative of a government agency, traveling to our location, your manager or one of our officers must approve these in
advance.

 

Legal Compliance Generally

 

We expect our employees
to be committed to pro-active compliance with all applicable laws and regulations affecting the Company and its business. In addition
to the laws referred to elsewhere in this Code:

 

●    General
Standard of Compliance. Our employees must comply with all applicable laws and regulations in every location in which we conduct
our business. Competitive factors, personal goals, and pressure from supervisors, customers, or others shall never be an acceptable
excuse for violating applicable laws.

 

●    Prohibited
Corrupt Practices. The Company must comply with the United States Foreign Corrupt Practices Act and other anti-corruption laws
that apply wherever we do business. Our employees and agents must not directly or indirectly offer or make a corrupt payment to
any domestic or foreign government officials or employees of enterprises owned or controlled by a government agency. Our employees
must not engage in any form of fraud, including but not limited to embezzlement, theft, hiding, or misuse of Company assets, or
falsification of records.

 

●    Prohibited
Political Contributions. Unless first approved by an executive officer of the Company, none of our employees shall contribute
in the Company’s name or on the Company’s behalf, any cash, services, or property of any kind for or in support of
any political candidate, committee, initiative, or activity. No lobbying efforts or contracts shall be undertaken in the Company’s
name or on the Company’s behalf without the prior approval of the Chief Financial Officer or the Legal Department.

 

●    Import
and Export Restrictions. The Company and its employees must comply with applicable restrictions under domestic and foreign
laws relating to importing or exporting technology, products, services, or regulated information. Employees who travel on Company
business to foreign countries are expected to know and abide by applicable import/export and similar restrictions.

 

●    Environmental
Laws. We respect the policies and requirements of domestic and foreign laws aimed at protecting the environment. We expect
a commitment from our employees to report appropriately any violations of environmental laws and any exposure to hazardous materials
or substances which are not being handled or disposed of properly.

 

●    Intellectual
Property Laws. We expect our employees to conduct our business and use our business systems and facilities in ways which avoid
any violations of copyright, trademark, service mark, patent, trade secret, or other intellectual property rights held by third
parties.

 

●    Software
Development. Our software products must be free and clear of any improper copying or unauthorized use of software code or confidential
information owned by third parties. It is against Company policy to intentionally adopt the “look and feel” of software
or other products of third parties. Our employees engaged in the development, implementation, and maintenance of our software must
avoid any actions that would impair our rightful ownership of our software or our reputation for providing reliable, proprietary
software products.

 

Code of Ethical Conduct for Financial Managers

 

●    Act
with honesty and integrity, avoiding actual or apparent conflicts of interest in personal and professional relationships;

 

●    Provide
constituents with information that is accurate, complete, objective, relevant, timely, and understandable to ensure full, fair,
accurate, timely, and understandable disclosure in reports and documents that the Company files with, or submits to the SEC and
other government agencies, and disseminates in other public communications;

 

    	6

    	 

    

 

●    Comply
with rules and regulations of federal, state, provincial, and local governments, and other appropriate private and public regulatory
agencies;

 

●    Act
in good faith, responsibly, with due care, competence, and diligence, without misrepresenting material fads or allowing his or
her independent judgment to be subordinated;

 

●    Respect
the confidentiality of information acquired in the course of his or her work except when authorized or otherwise legally obligated
to disclose. Confidential information acquired in the course of his or her work is not used for personal advantage;

 

●    Share
knowledge and maintain skills important and relevant to their constituents’ needs;

 

●    Proactively
promote ethical behavior as a responsible partner among peers in the work environment and community; and

 

●    Achieve
responsible use of and control over all assets and resources employed or entrusted to him or her.

 

Our Communities

 

We respect our employees’
involvement in the community, charity, and political activities and causes they may choose, so long as these activities do not
interfere with job responsibilities to us. No employee may represent that the employee’s views or activities represent the
Company. Our employees must not engage in any unwanted solicitations or pressure toward other employees relating to charitable,
religious, or political causes.

 

Waivers Requested by Our Officers and Directors

 

This Code applies to our
officers as well as to our employees generally. Our directors are also expected to abide by the principles of this Code, within
the scope of their duties as directors, as if they were employees of the Company. Any waiver of this code of conduct for any individual
officer or director of the Company must be approved, if at all, in advance by a majority of the independent directors serving on
our board of directors. Any such waivers granted will be publicly disclosed in accordance with applicable rules, regulations, and
listing standards.

 

Adoption

 

This Code is adopted effective
immediately and applies to all employees, officers, and directors of X-Treme Investments, Inc. worldwide, including direct and
indirect subsidiaries.

 

Attachment:

 

Reporting Financial Integrity Concerns

 

    	7

    	 

    

 

X-TREME INVESTMENTS, INC.

REPORTING FINANCIAL INTEGRITY CONCERNS

 

If you have concerns about
accounting, internal accounting controls, SEC, or auditing matters relating to our company, you may contact the company’s
audit committee of our board of directors directly. Enquiries or communications should be made in writing and mailed to:

 

Chairman of the Audit Committee

X-Treme Investments, Inc.

1401 West Fort Street, No. 311082

Detroit, Michigan 48231

 

You may also raise your
concerns by sending an email to our Audit Committee at the following email address: xtremeinvestmentsinc@gmail.com.

 

    	8

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00220-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00220-of-00352.parquet"}]]