Our corporate by-laws contemplate the existence of an Audit Committee to help the Board of Directors in the performance of its duties. A Finance Committee has also been incorporated for the same purpose.

Audit Committee
The Audit Committee is responsible for evaluating our internal controls and procedures, and identifying deficiencies; following up with corrective and preventive measures in response to any non-compliance with our operation and accounting guidelines and policies; evaluating the performance of our external auditors; describing and valuing non-audit services performed by our external auditor; reviewing our financial statements; assessing the effects of any modifications to the accounting policies approved during any fiscal year; and overseeing measures adopted as a result of any observations made by our shareholders, directors, executive officers, employees or any third parties with respect to accounting, internal controls and internal and external audit, as well as any complaints regarding management irregularities, including anonymous and confidential methods for addressing concerns raised by employees.

Finance Committee
The Finance Committee is responsible for evaluating the company's financial plans; reviewing the company's financial strategy and its implementation; and analyzing risks in connection with the company's financial structure, interest rate and currency volatility, and refinancing.