Adopción de decisiones de la comisión de control

The following events took place after the date of the financial statements and, by its relevance, are presented as follows:

Tax Nature Amount paid in prior years Amount paid in 13/14 Contingent Asset 30.06.2014

IRC 2003 Additional tax settlement 148,641 2,007,275 2,155,916 IVA 2003 Additional tax settlement - 171,369 171,369 IRC 2005 Additional tax settlement 626,650 - 626,650 IRC 2007 Additional tax settlement 117,484 298,991 416,475 IRC e IVA 2008 Additional tax settlement 53,232 770,500 823,732 IRC 2009 Additional tax settlement - 979,550 979,550 IRC e IRS 2010 Additional tax settlement 316,366 - 316,366

Consolidated Accounts Report 2013/2014

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i) Players’ registration acquisitions:

a. Acquisition of the registration rights for 5 seasons and 60% of the economic rights of the player Adrian Lopez from Club Atlético Madrid for 11,000,000 Euro;

b. Acquisition of the registration rights for 5 seasons and 100% of the economic rights of the player Brahimi to Granada Club de Fútbol for 6,500,000 Euro; and disposal, under the economic regime association, of 80% of the economic rights of the player for the amount of 5,000,000 Euro, to Doyen Sports Investments Limited, with an option to repurchase the economic rights;

c. Acquisition of the registration rights for 4 seasons and 30% of the economic rights of the player Vincent Aboubakar to FC Lorient for 3,000,000 Euro;

d. Acquisition of the registration rights for 4 seasons and 100% of the economic rights of the player Martins Indi to Feyenord by 7,700,000 Euro;

ii) Players’ registration sales:

a. Transfer, on a permanent basis, of the player’s registration of the professional football player Steven Defour in the amount of 6,000,000 Euro. This agreement forecasts the payment of variable compensation, so the total amount receivable may reach 6,500,000 Euro.

b. Transfer, on a permanent basis, of the player’s registration, and 56.67% of the economic rights held of the professional football player Eliakim Mangala in the amount of 30,500,000 Euro.

iii) Players’ Contract Renewals

Extension for one more year, until June 30, 2017, of the labour contractual agreement between the Company and Jackson Martinez Valencia. The amount of the termination clause was fixed in 35,000,000 Euro. Additionally, a 5% stake of the net value from a future transfer of the registration rights of the athlete was granted to his agent - Luis Henrique Ferreira Pompeo - as compensation for the services rendered in negotiations with the player.

iv) Loan of Players

The FC Porto SAD secured the registration rights of the player Cristian Tello Herrera from Futbol Club Barcelona for two sporting seasons, until June 30, 2016 and Carlos Henrique Casimiro from Real Madrid Club de Fútbol until June 30, 2015. The contracts include the call option right of those rights and the totality of their economic rights.

v) Capital Increase

On 2 October 2014 was held a General Shareholders’ Meeting, which included the resolution of the increase in share capital of the Company in the amount of 37,500,000

Consolidated Accounts Report 2013/2014

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Euro, to be realized by contributions in cash through private subscription by Futebol Clube do Porto of 7,500,000 preferred shares without voting rights, which aim to reinforce the shareholder’s equity of FCP, SAD and to fulfil the Financial Fair Play requirements established by UEFA.

vi) Acquisition of Euroantas shares

Within the General Shareholder’s Meeting referred in the previous paragraph, it was approved the acquisition, by the Company to Futebol Clube do Porto, of shares representing up to 50% of the share capital of the company Euroantas, a company whose main asset is the Dragao Stadium, having been presented an evaluation report of the company, from an independent auditor, fixing its value at 110,120, 750 Euro.

vii) Acquisition of shares and launch of a takeover bid

As a result of the acquisition by FC Porto, on 2 October 2014, of 2,818,185 ordinary shares of Futebol Clube do Porto, SAD, at the price of 0.65 Euro per share to SOMAGUE Imobiliária, SA and to Somague - Engenharia SA (corresponding to 18.79% of the share capital and voting rights of the Company), now is attributed to FC Porto a total of 9,078,035 shares, which represents 60.52% of the share capital and voting rights of the Company. This forced Futebol Clube do Porto, on the same date to launch a takeover bid for the same price of the referred acquisition over the totality of the shares of Futebol Clube do Porto, SAD admitted to negation on the Euronext Lisbon’s regulated market. viii) Renegotiation of loans

FC Porto SAD renegotiated in September 2014, two loans with the Novo Banco (formerly BES). Thus, the financing identified in Note 18 with the total amount of 17,000,000 Euro had its reimbursement plan extended until September 30, 2018 and will be repaid in 5 annual payments (Note 18). Regarding the loan of 30,000,000 Euro, it was agreed to extend the reimbursement plan, being now of 3,000,000 Euro in September 15, 2014; 2,000,000 Euro on October 31, 2014 and 25,000,000 Euro on September 15, 2015 (Note 18). According to this renegotiation if FC Porto SAD sell, give away or transfer, ceasing to obtain the ownership, directly or indirectly, of (i) 100% of the economic rights of the footballer Danilo Luiz da Silva, or (ii) 100 % of economic rights of footballer Jackson Martinez, the amounts arising from these sales, free of commissions, will be used to refund, all or part, of the amounts under the contract.

ix) Champions League group’s stage qualification

During the 2014/15 season, FC Porto SAD ensured the presence in the Champions League group’s stage.