three axes: — The IFRS committee (International Financial Reporting Standards) that conducts a monthly analysis of the different items of the Ercros Group’s financial statements, as well as the implementation of the new International Financial Reporting Standards (“IFRS”) and their impact on the Group’s financial statements. — Controlling the monthly closure of Ercros (“CME”), aimed at checking the main items of the balance sheet and the profit and loss account based on a monthly survey 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.