As such, the FRMs have the following responsibilities: › developing specific narratives for each Group company that ensure that the financial reporting process is suited to the preparation of reliable consolidated annual and interim financial statements and is in line with the actual operations of the company concerned; › defining and implementing any plans for improvement; › attesting, with respect to the Officer in charge of preparing the Company’s accounting documents of Finmeccanica, together with the Delegated Governing Body of the company, to what is requested by the Parent Company in relation to the internal control system for the governance of the financial reporting process and the preparation of accounting documents.