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SEC Filings

AGNC INVESTMENT CORP. filed this Form 10-Q on 08/06/2018
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Do not have substantial monetary value and would not be viewed as improper by others; and
Do not violate applicable laws, rules or regulations.
Business entertainment in the form of meals and beverages may be offered only if these activities and related expenses are modest and infrequent. Other forms of entertainment (such as tickets to sporting, civic or cultural events) are allowed only if reasonable, customary and not excessive.
To avoid even the implication of impropriety, you should decline any gift, favor, entertainment or anything else of value from current or prospective intermediaries, clients, suppliers or contractors or their representatives except for:
Gifts that do not have substantial monetary value given at holidays or other special occasions;
Reasonable entertainment at lunch, dinner or business meetings where the return of the expenditure on a reciprocal basis is likely to occur and would be properly chargeable as a business expense; or
Other routine entertainment that is business-related such as sports outings or cultural events, but only if such is otherwise acceptable under this Code and is reasonable, customary and not excessive.
In the event that you receive any gift or entertainment with a fair market value in excess of $200, you must promptly report it to your supervisor and/or such other person as may be designated by the Chief Compliance Officer. Executive officers must report such gifts or entertainment in writing, on a periodic basis, to the Audit Committee of the Board of Directors (the “Audit Committee”).
Ultimately, you must exercise good business judgment in deciding which situations are unacceptable. If there is ever any doubt as to the acceptability of any entertainment activity, consult with your supervisor or our Chief Compliance Officer.
We are required under U.S. federal securities laws and generally accepted accounting principles to keep books, records and accounts that accurately reflect all transactions and to provide an adequate system of internal accounting and controls. We expect you to ensure that those portions of our books, records and accounts for which you have responsibility are valid, complete, accurate and supported by appropriate documentation in verifiable form.
You should not:
Improperly accelerate or defer expenses or revenues to achieve financial results or goals;
Deviate from any accounting standards applicable to AGNC or otherwise;
Participate in the valuation of any of our assets at a value other than that required by law;
Maintain any undisclosed or unrecorded funds or off the book assets;
Establish or maintain improper, misleading, incomplete or fraudulent accounting documentation or financial reporting;
Make any payment for purposes other than those described in the documents supporting the payment;
Submit or approve any expense report where you know or suspect that any portion of the underlying expenses were not incurred or are not accurate; or
Sign any documents believed to be inaccurate or untruthful.

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