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

- the Company has an anonymous, internal reporting channel created by the Auditing and Control Committee so
that any employee of the group may inform on issues related to internal control, accounting or auditing,
- The Company has an empowerment structure .which makes it possible to file all the guarantees and controls as
regards all legal acts,
- The Company has an internal Code of Conduct as regards the Stock Market.
D.2 Specify if during the period any type of risk (operative, technologic, financial, legal, reputation or taxes
related risks) has materialised that affected the Company and/or your group.
NO
If so, detail the circumstances that gave rise to them and if the control systems established have worked
properly.
D.3 Specify if there is any Committee or other decision-making body in charge of establishing and
supervising these control mechanisms.
YES
If so, detail its functions.
Name of the Committee or Body
INTERNAL AUDIT
Description of its functions
(a) To support the top management in its efforts to improve management in any area. (b)To verify the proper
use of all the resources of the Amper group in terms of economy, efficiency and efficacy. (c) To analyse the
level of compliance with the goals and objectives of the organisation. (d) To evaluate the efficiency of the
procedures and administrative and control systems. (e) To supervise the questions put forward through the
claims box. (f) To establish policies and procedures to guide the Internal Auditing work. (g)To evaluate the
functioning of the internal controls established in any field of activity and recommend the measures which
might increase their efficacy. (h) To control correct compliance with the policies, norms and instructions of
the Management, as well as the recommendations accepted by the Company or admitted by the Audit and
Control Committee. (i) To determine the level of economy, efficiency and efficacy at which the resources of
the Amper group are used. (j) To inform the management of the irregularities of any kind which have been
detected, and recommend how to eliminate these. (k) To carry out the functions of supervision and auditing
listed to the Annual Internal Audit Plan, and draft and distribute the reports related to its work. (l) To make
special studies it is put in charge of. (m) To propose the company relevant bodies the creation of Controlling
Rules and Procedures. (n) To coordinate with the external auditors all the issues related to the development
of its businesses. (o) To increase the quality of the information communicated, with the aim of transmitting
an “accurate image”.
Name of the Committee or Body
AUDIT AND CONTROL COMMITTEE
Description of its functions
a.- To inform the General Shareholders’ Meeting regarding issues over which it has competence, raised by
shareholders and to consider suggestions by shareholders, the Board of Directors and the managers. b.- To
propose the appointment of an auditor, the hiring conditions, the scope of the professional mandate and, if