Statutory audit service pursuant to Legislative Decree no. 39 of 27.1.2010, as subsequently amended and supplemented, and fulfilment of the obligations provided for by Law no. 244/2007 on the tax liability of auditors for the companies of the GSE group (Gestore dei Servizi Energetici SpA - GSE, Gestore dei Mercati Energetici SpA, Acquirente Unico SpA, Ricerca sul Sistema Energetica SpA - RSE) and for the company Servizi Fondo Bombole Metano SpA - SFBM (optional) for the three-year period starting from the year in which the contract is concluded

The service covered by this notice is divided into:

1) statutory audit of the annual accounts of the companies Gestore dei Servizi Energetici — GSE SpA, Gestore dei Mercati Energetici SpA, Acquirente Unico SpA and Ricerca sul Sistema Energetica — RSE SpA, belonging to the GSE Group, and of the consolidated accounts of the GSE Group, pursuant to Legislative Decree no. 39 of 27.1.2010 as subsequently amended and supplemented;

2) all the obligations regarding the auditor's fiscal liability, pursuant to Law no. 244/2007, for the companies Gestore dei Servizi Energetici — GSE SpA, Gestore dei Mercati Energetici SpA, Acquirente unico SpA and Ricerca sul Sistema energetica — RSE SpA, belonging to the GSE Group;

3) verification of the separate annual accounts of the company Acquirente unico SpA, for the activities referred to in ARERA resolution ARG/com 201/10 (Integrated Information System – SII), Legislative Decree no. 249 of 31.12.2012 (Italian Central Storage Body – OCSIT) and following the suppression of the LPG equalisation fund provided for by Law no. 124 of 4.8.2017 (Petrol Fund);

4) verification of the separate annual accounts of the Energy Services Operator — GSE SpA, prepared in line with the criteria and methodology provided for by ARERA Resolution 163/2013/R/com and subsequent amendments;

5) auditing activities related to the planned transposition in 2024 of the European Directive 2022/2464, known as the Corporate Sustainability Reporting Directive (CSRD), relating to the integration of sustainability information in the Financial Statements, for all GSE Group companies;

6) (optional service) statutory audit of the annual accounts for the company Servizi Fondo Bombole Methane – SFBM;

7) (optional service) all the obligations regarding the tax liability of the auditor for the company SFBM, pursuant to Law no. 244/2007;

8) (optional service) verification of the separate annual accounts of Gestore dei Mercati Energetici SpA prepared in line with the criteria and methodology set out in Annex A of ARERA Resolution 137/2016/R/com or those specifically identified;

It should be noted that the estimated total value of the contract, reported in point II.1.5 above, includes both the amount of the basic services (points 1, 2, 3, 4 and 5 above) and the amount of the optional services (points 6, 7 and 8 above).

The service covered by this call must be carried out in accordance with the regulatory provisions governing the activity to be carried out, with reference to the auditing standards in force, as well as to the verification procedures that may be necessary in the light of objective circumstances.

More information regarding the contract will be contained in the annexes to the invitation letter, which will be sent only to the economic operators qualified in response to this notice.