of FS Italiane S.p.A.’s financial reporting In FS Italiane S.p.A. created the position of “manager in charge of financial reporting” on a voluntary basis, and the position became legally mandatory in 2013 pursuant to article 154-bis of the Consolidated finance act when the parent subsequently issued bonds listed on the Irish Stock Exchange (EMTN programme), resulting in FS Italiane S.p.A.’s status as a public interest entity pursuant to article 16 of Legislative decree no.