IBERSOL | Annual Report 2020

CORPORATE GOVERNANCE REPORT C. INTERNAL ORGANIZATION I. Articles of Association 48. Rules about changes in Statutes The rules applicable to amendment of the By-laws of the Company are those set forth in articles 85 ff. and 383 ff. of the Companies Code (CSC). II. Whistle Blowing Policy 49. Whistle Blowing Policy The values and principles of Ibersol Group, disseminated and rooted in the culture of its collaborators, rely in the absolute respect and adoption of good conduct rules and transparency in management of conflicts of interests and due diligence duties and confidentiality in relations with third parties. The Company has a policy in place for the receipt of reports, claims or complaints about irregularities detected in the Company. As set forth in the Regulations of the Statutory Audit Committee, which are published on the Company’s website, this organ keeps a written record of reports of irregularities that are addressed to it, and, when considered appropri- ate, takes the necessary steps together with the Board of directors and the auditors, and prepares a report on the irregularities. So, this kind of irregularities may be reported to the Statutory Audit Committee without anonymity and being reported directly to the Company, by means of its reference to the Statutory Audit Committee. The Company will send the reports received to the Chairman of the Statutory Audit Committee, ensuring confidentiality. During 2020 the Statutory Audit Committee did not receive any reports of irregularities. 246