› Officer in charge of preparing the Company’s accounting documents, who performs the following functions: a) certifies in writing that the corporate acts and communications relating to financial reporting and released to the market correspond to the entries in the books and accounting records; b) establishes appropriate administrative and accounting procedures for preparing the individual financial statements, the consolidated financial statements, as well as other financial communications; c) provides the statement required by Art. and, jointly with the Chairman and Chief Executive Officer, provides the certification required by Art.