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1- All those behaviours typified in the Penal Code (including those of an accounting or financial nature).

2- Breaches of the Code of Ethics, anti-corruption policy and other internal regulations.

3- Possible breaches of the Law on Prevention of Money Laundering and Financing
of Terrorism, its development regulations or the policies and procedures implemented
in order to comply, as allocated within the Group.

4- Whistleblowing can be anonymous and will be confidential. For further guarantee to this commitment, they are received by an external person at the organization.