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

Likewise, in its meeting of 22 February 2012 the Auditing Commission approved the Multi-Year
Plan for supervising the ICSFI for the Amper Group. The Plan includes the realisation of tests
on areas that were considered relevant within the Amper Group, taking in the totality of the
same during the three-year period covered by the Plan, excluding certain areas or processes
that were considered to be especially relevant, among which were the process for the closing of
accounts and the review of decisions and estimates, the evaluation of which takes place on an
annual basis.
If the ICSFI information provided to the markets has been subject to review by the
external auditor. If not, please state why.
The Amper Group has submitted the ICSFI information provided to the markets for the 2011
fiscal year to review by an external auditor. The scope of the review procedures on the part of
the auditor was in accordance with the Draft Action Guidelines dated 28 October 2011 and the
corresponding orientation model of the auditor’s report made public by the account auditor’s
representatives
Additionally, on 25 January 2012 the Spanish Institute of Certified Account Auditors established
certain additional considerations for the same in its Circular E 01/2012, which were also taken
into consideration in the procedures applied by the external auditor.