Top left corner: name of the Iberdrola Group Company that issues the bill. Either IBERDROLA CLIENTES, S.A.U. or IBERDROLA COMERCIALIZACIÓN DE ÚLTIMO RECURSO, S.A.U. is displayed.

Top right corner: reference to the type of bill (electricity, gas, etc.).

Billing period: start and end dates of the billing period.

Bill number: each bill you receive is assigned a different code for identification purposes.

Bill issue date: the moment when Iberdrola issues the corresponding bill.

Charge date: the date when the charge corresponding to this bill will be processed at your bank. If you are subscribed to Fixed Rate service, instead of the charge date the Fixed Rate charge date will be detailed.

Bill with actual reading: type of reading taken with each bill. In the example a real bill is given, though it could also be estimated.

Contract holder: the name of the person who appears in the contract.

Corporate Tax Code (CIF): this is the tax ID code, in the case of a legal person.

Supply contract reference: a code that identifies your contract. When you carry out any procedure, our customer service channels will request this code for identification purposes.

Monthly payable fixed rate: the amount paid monthly if you are subscribed to the Fixed Rate service.

Total billing amount: the total amount, which includes all the items listed on your bill. If you are subscribed to the Fixed Rate service, this data is provided for information purposes only.

In the details for sending the bill, you will find:

Issued by: Iberdrola Group company that issues the bill. Either IBERDROLA CLIENTES, S.A.U. or IBERDROLA COMERCIALIZACIÓN DE ÚLTIMO RECURSO, S.A.U. is displayed.

Bar code: reference for automated document processing by Iberdrola.

Name and address for correspondence and supply: mailing details for sending the bill. These may differ from the contract holder name and supply address, which is shown below this mailing address.

We provide you with a billing summary of the energy, subscribed services and corresponding VAT.

You can also verify your consumption displayed in a graph to the right of the billing summary, detailing natural gas consumption in kWh over recent 13 months. You can thus see how your consumption has developed and compare your consumption over the most recent period against the same period the previous year. The highlighted horizontal line marks the average consumption for your contract. When consumption is estimated, the corresponding graphic bar will be displayed with stripes.

We also provide information on average consumption in euros for the period billed as well as for the last 12 months.

We help you understand your bill: includes important information on your bill. For example, if your bill is Fixed Rate, we remind you that you have contracted the Fixed Rate service and what it entails. We will also use this section to notify you when relevant events affecting your bill occur, such as, for example, a change in energy prices or services.

AFurthermore, in the last part, you will find messages on advantages you could obtain through various services offered by Iberdrola.

Quality seals:

• AENOR: sIberdrola quality management system certification seal granted by AENOR (Spanish Association for Standardisation and Certification), a private, non-profit organisation. This certification shows that the Quality System adopted by Iberdrola complies with the require

• CONSUMER ARBITRATION: IBERDROLA COMERCIALIZACIÓN DE ÚLTIMO RECURSO, S.A.U. and IBERDROLA CLIENTES, S.A.U. are members of the Consumer Arbitration System for conflict resolution. Thereby, if you lodge a complaint against Iberdrola and a satisfactory response is not received within 30 days, you can send it to the corresponding Arbitration Board for those cases where Iberdrola has submitted to such arbitration, due to the nature of the matter being the responsibility of the retailer. More information in the Complaints section.

• PEFC seal: certifies that the paper used for the bills comes from sustainably managed forests and controlled sources.

All the data needed for knowing the characteristics and information of your energy supply is displayed, as well as payment details.

Metering device: with the code identifying your metering device or meter.

Supply contract reference: a code that identifies your contract. When carrying out any transaction, our customer service channels will request this code for identification purposes.

Access contract number: reference of the supply contract with the distribution company.

Supply point identification (CUPS): Universal Supply Point Code identifying the supply point unto any distribution company or retailer. This is similar to a supply ID number.

Method of payment: the payment method selected for paying your bills. In most cases, this is done by direct debit. When payment is not made by direct debit, a barcode is displayed on the back of the bill. In this case, payment must be made at agreed banks upon presentation of the bill itself.

Bank details, IBAN, BIC and mandate code for paying by direct debit. The last digits of the IBAN code are hidden in order to ensure the confidentiality of your bank details.

Grid Access Tariff (ATR): tariff corresponding to your supply point, for accessing the grid.

Prices of the toll: prices applied to the toll.

Duration of the contract: the date on which the contract ends and, therefore, will be renewed or terminated. Renewal is automatic so you don't have to worry about anything.

Tax address: the address registered with the Public Administration for tax-related purposes

We provide you with a breakdown of the billed energy and services:

ENERGY

Includes items related to energy supply.

Monthly fixed charge: the amount you pay for service availability at your home. The price depends on the subscribed rate (determined by your annual consumption).

Consumption billed: amount for the energy consumed during the billing period. It is obtained by multiplying the consumption in the period (kWh) by the price per kWh.

Discounts: displays the saving obtained, if discounts apply.

Natural gas tax: this is a tax on natural gas calculated by multiplying the billed kWh usage by 0.00234 €/kWh, equivalent to 0.65 €/GJ, as established in the Spanish Tax Measures for Energy Sustainability Act (Law 15/2012 of 27 December).

SERVICES AND OTHER ITEMS

Includes items connected to other non-energy-related services, if they have been subscribed.

Metering equipment rental: sthis is calculated by multiplying the number of days in the billing period by the monthly meter rental price, unless the meter is owned by the customer, in which case it is not subject to billing. This price is regulated by the government.

Other types of services, such as the Iberdrola SME Support Service, may be displayed. This amount is calculated by multiplying the number of billing period days by the monthly service price, when the customer has subscribed to this service. Discounts may also be displayed, if applicable.

TOTAL ENERGY, SERVICES AND OTHER ITEMS

Shows the total amount to be billed for energy, services and other items detailed in the preceding sections. VAT is added to this amount.

VAT (Value Added Tax): the current rate is applied to the sum of the preceding items. In the case of the Canaries, IGIC will be applied at the current rate and in the case of Ceuta and Melilla, IPSI at the current rate.

Total bill amount: the final payable bill amount.

On occasions, more than one billing line for a given item may be displayed. This is the case when a change in the applicable prices occurs within a given billing period.

Under the billing details appears information related with your "Consumption". The previous and current meter readings and their corresponding dates are given. In the case of natural gas, consumption is measured in cubic metres (1 m3 = 1,000 litres).

Subtracting the previous reading from the current reading gives the natural gas consumption in cubic metres of this billing period. For the purpose of billing these m3, they must be converted into energy consumption in kilowatts-hour (kWh). To do so, the Correction Factor and PCS (Upper Calorific Value) are used, the values of which are set forth by ENAGAS and the Official State Gazette.

This consumption in kWh is the same as that shown in the billing details, in consumption billed. There may be different types of readings:
• The actual reading is the value read on the supply meter on the corresponding date by your distribution company.
• The estimated reading is a value calculated by the distribution company, using the historical consumption as a basis and according to a formula regulated by the Ministry of Industry.

Remember that you also have the option of reading your meter yourself, that is, you can provide the reading from your meter, either on the Customer Services Telephone 900 225 235 or at our Virtual Office for inclusion on your next bill.

This section includes additional information related to various issues of importance and interest to you.

Different ways of contacting Iberdrola are provided:

24-hour Customer Service: any enquiry or information request may be made by calling 900 225 235.

Technical Support Service: in the event of any incident related to the various services contracted with Iberdrola other than the energy supply, we offer an exclusive customer service telephone number staffed by specialised agents.

Grid Breakdown Service: specific telephone number for reporting grid-related breakdowns and emergencies.

Customer Service Points: on your bill, we tell you which are the two closest to your home, or you can search for other Customer Service Points.

Our website: through the Query Mailbox.

Social Media: And you can also follow us on www.twitter.com/TuIberdrola and at www.facebook.com/IberdrolaClientes.