OBS_VALUE: The DPO must prepare annual and quarterly financial statements and disclose them on an electronic website, observing the rules of bookkeeping and preparation of financial statements based on Law 6404/1976 (on joint-stock corporation)  and on the rules of the Securities and Exchange Commission, including mandatory independent audit by an auditor registered in that agency. At the end of each fiscal year, the Executive Board will prepare, based on current legislation and bookkeeping, the financial statements applicable to publicly traded companies, clearly detailing the situation of ECT's equity and the changes that occurred in the year. Other interim financial statements will be prepared, if necessary or required by specific legislation.