Annual Corporate Governance Report 2017

22 received from these entities, by the external auditor or by persons or entities related to them, in accordance with the audit laws and regulations then prevailing. c) The Audit and Control Committee has taken steps to ensure compliance with current rules on the provision of non-audit services, audit business concentration limits and the rest of rules in place to assure auditor independence. d) The Company discloses any change of auditor as price-sensitive information filed with CNMV, Spain’s securities market regulator. Where applicable, the Company attaches to that filing a statement on any disagreement with the outgoing auditor. e) The Audit and Control Committee has the power to examine the circumstances that motivated the external auditor to resign, in the event this occurs. On an annual basis, the Audit and Control Committee issues a report in which it expresses an opinion on whether the independence of the auditor has been compromised. The report contains a reasoned assessment of all additional services provided, considered individually and as a whole, other than statutory audit, placed in relation to the rules on independence and the laws, regulations and standards governing account auditing. The notes to the financial statements and this Corporate Governance Report provide information on the audit and other services provided by the external auditor in the year. C.1.36 Indicate whether the company has replaced its external auditor during the year. If so, identify the incoming and outgoing firms. Yes  No X Outgoing auditor Incoming auditor If there were disagreements with the outgoing auditor, give reasons. Yes  No X Explanation of disagreements C.1.37 Indicate whether the audit firm performs other engagements for the company and/or its group other than the audit. If so, declare the amount of fees received for such work and the percentage of such fees with respect to the total fees charged to the company and/or its group. Yes  No X Company Group Total Non-audit engagements (thousands of euros) 0 0 0 Non-audit engagements/Total fees billed by the audit firm (%) 0 0 0 C.1.38 Indicate whether the audit report on the financial statements for the previous year contains any qualified opinion or disclaimer. If so, indicate the reasons given by the chairman of the audit committee to explain the content and scope of the qualified opinion or disclaimer. Yes  No X C.1.39 Indicate the number of consecutive years for which the current audit firm has audited the financial statements of the company and/or its company group. Likewise, indicate as a percentage ratio the number of years audited by the current audit firm with respect to the total number of years in which the financial statements have been audited.