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

3. Review the explanatory documentation, which supports the information detailed in
point 1 above, which primarily consists of documents placed directly at the disposal of
the staff responsible for preparing the descriptive information contained in the ICSFI.
In this regard, said documentation includes reports prepared by the Internal Auditing
department, upper management and other internal and external specialists as part of
the support functions they provide to the auditing committee.
4. Comparison of the information described in point 1 above, with our knowledge of the
company’s ICSFI, obtained as a result of carrying out procedures related to the
auditing of the annual accounts.
5. Read the minutes from the meetings of the board of directors, auditing committee and
other company commissions, for the purpose of evaluating the level of consistency
between the issues discussed with regard to the ICSFI and the information outlined in
point 1 above.
6. Obtain a letter of representation in relation to the task performed, which is correctly
signed by those responsible for formulating the information detailed in point 1 above.
Following the application of these procedures to the information related to the ICSFI, no
inconsistencies or incidents arose, which could put into question the validity of said system.
This report has been prepared exclusively in the context of the requirements established
under Securities Market Act 24/1988, dated 28 July, amended by the Sustainable Economy
Act 2/2011 dated 4 March and the provisions of the ICWG document dated June 2010,
published by the Spanish Securities and Exchange Commission for the purposes of
establishing standard procedures regarding the ICSFI description contained in the Annual
Corporate Governance Reports.
KPMG Auditores S.L
[Signature]
Borja Guinea López
29 th of February 2012