AMPER, SA and Subsidiaries Consolidated Financial Statements for ...

B.1.35 Specify, where appropriate, the mechanisms the Company uses to preserve the independence of
auditors, financial analysts, investment banks and rating agencies.
The Regulations of Amper S.A.’s Board of Directors, add these responsibilities of the Audit and Control Committee
to the basic ones:
- To propose the designation of the auditor, the contracting conditions, the scope of the professional mandate and,
possibly, the revocation or non-renovation.
- To maintain relations with the external auditors of the Company, to evaluate the results of each audit and the
responses of the management team to its recommendations and mediate in the cases of discrepancies between
the Auditors and the management team as regards the standards and criteria applicable to the preparation of the
financial statements.
- To receive information concerning the questions this might place the independence of the auditors at risk.
- To supervise the fulfilment of the Audit Agreement, ensuring that the wording of the statements and the principal
contents of the audit’s report is made in a clear and accurate way.
B.1.36 Specify if the Company has changed the external auditor during the year. Where appropriate,
identify the outcoming and the incoming auditor.
YES
Outcoming Auditor
Incoming Auditor
DELOITTE S.L.
KPMG AUDITORES SL
In case there have been disagreements with the outcoming auditor, explain their content:
NO
B.1.37 Specify whether Audit Company that carries out other non-auditing work for the Company and/or
your group and in that case, declare the value of the fees perceived for those works and the percentage on
the fees invoiced to the Company and/or your group:
YES
Company Group Total
Value of non-auditing
work (thousands of euros) 5 0 5
Value of non-auditing
work/ total invoiced by the
audit firm (%)
1.000 0.000 1.000