**Purpose:** This channel should be used to report actions or omissions that may constitute a violation of regulations in accordance with Article 2 of Law 2/2023 and that are related to the following areas: · Auditing (including independence, conflicts of interest, and violations of regulations governing the auditing activity) · Bribery (including gifts) · Data security and privacy · Violations of laws and procedures for the Prevention of Money Laundering and Terrorist Financing · Any other potential breach of the Firm's Code of Conduct · Other actions or omissions that may constitute serious criminal or administrative offenses (as per the criteria of Article 2 of Law 2/2023) **Protection and Confidentiality** Reports may be either nominative, meaning the whistleblower's identity is provided, or anonymous. Please refrain from including false information or personal data that are not strictly relevant and necessary for the purposes indicated. Communications made through Ethical Channel will be handled in accordance with applicable data protection legislation.