The compliance committee reports to the audit committee and its functions include the following: — Ensuring that the system of values adopted in the code of ethics is updated, proposing any updates and additions that may be necessary to the audit committee. — Preparing and implementing a manual of Ercros criminal risks with the appropriate protocols for its compliance in order to prevent crimes that could be committed under the coverage of the legal entity. — Proposing the adoption of those measures it considers appropriate to the audit committee to guarantee compliance with and follow–up of the manual for the prevention of criminal risks and to inform the committee of any infringements detected. — Monitoring the policies, procedures and controls established in relation to risk control, and in general, compliance with the manual the principles established in the ethical code.