Ercros, in turn, claiming that the decision was unlawful, filed an administrative appeal for reversal, which at the date of preparation of this report, had yet to be ruled on. d) major accidents involving dangerous substances Spanish Royal Decree control measures for the risks inherent to major accidents involving dangerous substances, requires the production facilities to which it applies (Almussafes, Aranjuez, the Tarragona complex, Flix, Sabiñánigo and Tortosa) to have an up-to-date safety report, to periodically perform preventive inspections and simulations of major accidents, implement a site emergency plan and investigate accidents that occur and report them to the authorities.