. Point out the appropriate adjustments and reclassifications, and its effect in the financial statement analysis: a. Long term financial investments in group companies in the attached Balance Sheet include 5,010,000 relating to the net book value of shares from Sociedad Dependiente Club De Vacaciones S.A. Its Shareholders Equity (from SDCV SA) at the end of 2007, taking in account the quantified exceptions from the auditors, amounts to - 12.391.000 . In accordance with the regulatory framework for financial information applicable, Net Equity figure as at 31 December 2007 should be adjusted because of those amounts. b. Minera Santa Marta S.A. was demanded by a competing company due to the use of a patented method, claiming an amount of 100.000 . The company (MSM S.A.) feels that its method is different and the patent is not valid. c. As mentioned in Note 2.1 of the Annual Accounts, the annual accounts from its subsidiary company, Pesqueras de Tnidos S.A. as at 31 December 2011, are not available. Because of this, the auditors could not verify its reasonable value. The net book value of this investment amounts to 1,453,454.73 .