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Item 16B. Code of Ethics

Code of Business Conduct and Ethics

We have adopted a Code of Conduct that is applicable to all of our employees, executive officers and directors. The Code of Conduct is available on our website www.amersports.com. The information contained on, or that can be accessed through, our website is not part of, and is not incorporated into, this Annual Report.

Our audit committee is responsible for overseeing the Code of Conduct and is required to approve any waivers of the Code of Conduct.

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