REPORT BY THE AUDIT FIRM ON THE ADEQUACY OF THE CRITERIA PROPOSED BY THE DIRECTORS TO CALCULATE THE ISSUE PRICE OF THE SHARES RELATING TO THE CAPITAL INCREASE WITH EXCLUSION OF THE PRE-EMPTIVE RIGHT IN ACCORDANCE WITH ARTICLE 2441, FIFTH AND SIXTH PARAGRAPHS OF THE CIVIL CODE AND ARTICLE 158, FIRST PARAGRAPH OF LEGISLATIVE DECREE 58/1998