Hubbell Policies

Monitoring, Evaluation and Review. This Procedure shall be reviewed at least annually.

Exceptions. No exceptions to this policy and related procedure are permitted.

ACCOUNTING AND DISCLOSURE None REPORTING None DEFINITIONS Corporate published foreign currency exchange rates shall mean FX Rates sent via e-mail monthly by the Corporate Finance group. Hyperion Financial Management ("HFM") shall mean financial reporting system used to consolidate Hubbell's financial statements. RELATED DOCUMENTS (Policies, Guidelines, Standards) • FIN 25 - Foreign Currency Exchange Policy VERSION Version Approval Effective Changes 1 J. Capozzoli, A. Hsieh, S. Mais 2014.08.01 Original Issue 2 J. Capozzoli, K. Lane, S. Mais 2019.08.15 Conformed to new template

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