The internal control system revolves around the following three axes: — The International Financial Reporting Standards (“IFRS”) Committee that conducts a monthly analysis of the different items of the Ercros Group’s financial statements, as well as the implementation of the new IFRS and their impact on the Group’s financial statements. — Controlling the monthly closure of Ercros Group, aimed at checking the main items of the balance sheet and the income statement based on a monthly questionnaire reporting that the closing procedures of the different areas of the organisation that may have an economic impact on the Group’s financial statements have been performed correctly.