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

Auditing Committee, is responsible for and is the only member of the organisation with access to
the complaints, receiving the same through the channels put in place for that purpose. The
confidentiality of complaints is guaranteed, as any personal data that appears on the complaint
will be treated in accordance with the Organic Law on the Protection of Data 15/1999, being
included in a file of internal complaints, with medium-level security measures, protected by
Information Security Policies, to which only the Internal Auditing Department will have access.
The Internal Auditing Department will study the suitability of the complaint and the need to
investigate further within 15 days of receiving the complaint, and depending on the seriousness
of the matter reported will decide whether or not to inform the Auditing Commission.
- Training programmes and regular refreshers for staff involved in preparing and revising
financial information, as well as in evaluating the ICSFI, these courses covering, at least,
aspects like accounting standards, audits, internal control and risk management.
Amper’s training policy is intended to structure training activity in order to cover employees’
training and know-how requirements pursuant to the Group’s strategic objectives.
As regards the ICSFI, the Amper Group has a new Training Policy that was approved in the last
quarter of 2011 and which was specifically intended to ensure that all of the staff involved in
preparing and reviewing financial information have the training required to perform their duties
correctly.
Said policy ascribes to the Economic-Financial Management the responsibility for ensuring that
every fiscal year (in the last quarter of the previous fiscal year) the areas that require training are
identified in order to ensure that the employees receive training on (i) new standards for
preparing financial information that apply to the Group, (ii) modifications in the reporting
regulations established by the capital market regulator as they apply to the Group, (iii)
modifications in the Amper, S.A. internal reporting practices and procedures and (iv),
modifications in Amper’s internal policies.
Furthermore, this Training Policy establishes that there should be an individual training plan for
every member of staff involved in preparing and reviewing financial information, which should be
revised on an annual basis and which should indicate both the areas that training is
recommended for and the specific training plan aimed at covering these.
The Human Resources division of the Amper Group is responsible for monitoring the execution
of training activities and individual training plans.
Among the subjects taught in the 2011 fiscal year were the following training programmes:
refresher course on IFRS standards and the General Accounting Plan, as well as general tax
law and fiscal and accounting results for the 2011 fiscal year.