After reviewing all the information provided, the conclusions of the CNMV's final report include the following points:
- The CNMV does not identify any material misstatements in Grifols' financial statements and does not identify any need to restate the accounts.
- The CNMV concludes that the financial indebtedness reflected in Grifols' financial statements is in line with reality.
- The regulator considers that the consolidation of Haema AG, BPC Plasma Inc. and GDS is correct and in accordance with IFRS as adopted by the European Union.
- The report specifies that related-party transactions have in all cases been carried out at arm's length.
The report also identifies areas for improvement in the following areas:
- The detail of the explanatory notes supporting the figures in the financial information for some financial years.
- The breakdown and detail of related-party transactions.
- Greater detail in the presentation of non-accounting financial performance indicators, in particular EBITDA and the debt/EBITDA ratio.
Grifols is committed to improving and expanding the disclosures in its financial information in line with the regulator's recommendations.
For more information, please see related regulatory filing.