Financial Risks: risks associated with the availability or sources of finance, or the ability to manage efficiently the volatility of exchange and interest rates;  Operational Risks: risks deriving from events or situations that limit the effectiveness and efficiency of key processes, affecting the ability of the Group to create value;  Legal and Compliance Risks: risks connected with violations of national, international and sector regulations or professionally improper behaviour that does not comply with the Code of Ethics, which expose the Group to possible penalties and damage its reputation in the marketplace; 42  Planning and Reporting Risks: risks associated with the adverse impact of incomplete, incorrect and/or untimely information, with possible effects on the Group's strategic, operational and financial decisions.