that the Sustainability Report of ERG Group as of 31st December 2013 is not prepared, in all material respects, in accordance with the “Sustainability Reporting Guidelines” (version G3.1), issued in 2011, and the “Sustainability Reporting Guidelines & Electric Utilities Sector Supplement (EUSS)” issued in 2009 by GRI – Global Reporting Initiative, as stated in the paragraph “The seventh edition of the Sustainability Report”.