• Manager in charge of financial reporting The duties of the Manager appointed by the Board of Directors are as follows, pursuant to article of the Consolidated Finance Act and articles 25.4 and 25.5 of the by-laws: a) stating in a specific written statement that the Company’s financial information disclosed to the market is consistent with the accounting documentation, ledgers and entries; b) preparing adequate administrative and accounting procedures for the preparation of separate and consolidated financial statements and any other financial reports; c) issuing, together with the relevant Company bodies, a specific statement, on the separate financial statements, the consolidated financial statements and the interim consolidated financial statements.