ACCIONA's financial statements provide relevant and useful, reliable and neutral, clear and comparable information incorporating all data necessary for decision-making. They are prepared according to Intemational Financial Reporting Standards (IFRS) as adopted by the European Union.
In accordance with the provisions of Article 529 quaterdecies of the Law on Corporations, Article 30 c) section 2 d) of the Regulations of the Board of Directors of ACCIONA, S.A. and Recommendation 6 of the Code of Good Governance of Listed Companies, the annual report on the independence of the auditor of the individual and consolidated accounts of the Company is published, as well as the information for the additional services of any other nature provided and their corresponding fees.