Based on the procedures performed, as described above, nothing has come to our attention that causes us to believe that the data included in the Sustainability Report of IBERDROLA for the year ended December 2012 has not been reliably obtained, that the information has not been fairly presented, or that significant discrepancies or omissions exist, nor that the Report is not prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines (G3) of the Global Reporting Initiative as described in the “Presentation” section of the Report.