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A.- Factores de riesgo financiero asociados a Empresa Pesquera Eperva S.A

31. Saldos y transacciones con empresas relacionadas

The(German(Federal(Nature(Conservation(Act(was(established(in(1976(to(regulate(development( in(order(to(conserve(and(develop(nature(and(landscapes(throughout(Germany,(while(balancing( these( objectives( against( other( demands( of( the( community( on( nature( and( landscapes( (Federal( Republic( of( Germany,( 1998,( 2009).( This( directs( urban( planning( and( development( throughout( Germany,(with(the(Berlin(Nature(Conservation(Act(introduced(in(1978(to(translate(the(federal( legislation(on(a(local(level.(This(federal(legislation(has(provided(critical(context(for(Berlin’s(urban( greening( initiatives( through( requiring( the( development( of( Landscape( Plans,( which( are( coordinated(with(the(city’s(Land(Use(Plan(and(formally(value(and(protect(of(urban(nature(and( landscapes.(

As( discussed( in( more( detail( in( the( case( study( that( follows,( urban( greening( in( Berlin( has( been( strongly( influenced( by( trends( and( events( at( a( national( and( international( scale,( including( the( industrialisation( of( Germany,( and( Berlin,( with( subsequent( widespread( pollution( leading( to( citizen(demand(for(greater(environmental(protection.(World(War(II(and(the(subsequent(isolation( of(West(Berlin(similarly(influenced(the(city’s(form(and(politics(substantially.(

Urban(planning(in(Germany(is(a(shared(activity(between(the(three(levels(of(government((federal( (Bund),(state((Länder),(and(the(planning(regions(and(municipalities((Schmidt(&(Buehler,(2007).( The(European(Union(also(influences(urban(planning,(however(in(a(non=statutory(role((Schmidt(&( Buehler,( 2007).( The( federal( government( sets( the( overall( planning( framework( and( policy( structure(for(urban(planning,(however(does(not(directly(create(or(implement(plans.(The(states,( regions( and( municipalities( conduct( Bauleitplanung,( or( local( land( use( planning,( and( Raumordnung,(or(spatial(planning,(which(are(each(directed(by(federal(legislation(including(the( Baugesetzbuch,(or(Federal(Building(Code,(which(standardises(the(levels(of(expertise,(rules(and(

symbols(utilised(in(compiling(land(use(plans;(and(the(Bundes=Raumordnungsgesetz,(or(Federal( Spatial( Planning( Act,( which( sets( broad( guidelines( for( local( spatial( planning( and( defines( the( relationship( between( the( Länder( and( the( federal( government.( Both( of( these( federal( pieces( of( legislation(set(goals(that(the(municipal(plans(must(take(into(account((Schmidt(&(Buehler,(2007).( The(Federal(Building(Code(also(requires(that(local(level(plans(are(vertically(consistent((i.e.(with( state(and(federal(legislation),(as(well(as(horizontally(consistent((i.e.(with(other(local(plans(and( policies).( 6.2.2 Case(study(overview( Berlin(has(a(long(history(of(urban(greening,(and(the(policies(and(programs(seen(there(today(are( sophisticated( and( well( integrated( into( the( legislative( and( planning( structure( for( the( city.( As( Berlin(rapidly(expanded(in(the(nineteenth(century,(the(provision(of(urban(nature(was(prioritised( with(recognition(that(nature(was(necessary(to(beautify(the(urban(environment,(provide(fresh(air,( and(opportunities(for(recreation.(Urban(plans(for(Berlin(from(the(beginning(of(the(20th(Century(

institutionalised(these(ideas(and(laid(foundations(for(the(protection(of(urban(open(space(in(the( city((Berlin(Senate,(n.d.=d;(Lachmund,(2013).(Much(of(Berlin(was(destroyed(in(the(Second(World( War,( and( the( subsequent( division( of( Berlin( and( isolation( of( the( Western( section( limited( redevelopment.( Several( important( factors( emerged( as( a( result( of( these( historical( events( that( have(shaped(the(form(of(urban(nature(in(Berlin(today,(as(well(as(the(processes(by(which(they( were(created.(

The(destruction(of(much(of(the(city(and(subsequent(reconstruction(over(the(following(decades( resulted( in( urban( nature( being( valued( as( a( practical( way( of( reducing( airborne( dust,( and( as( a( symbolic( way( of( signifying( new( growth( in( the( city( and( a( departure( from( the( violence( and( destruction(of(the(War((Lachmund,(2013).(Nature(was(also(seen(as(a(way(of(drawing(children( away(from(ruins,(and(as(a(critical(component(of(the(city(to(provide(relief(to(city=dwellers.(This( was( particularly( important( when( West( Berlin( became( enclosed,( and( residents( lost( access( to( surrounding(countryside((Lachmund,(2013).(City(planners(saw(the(destruction(of(the(city(as(an( opportunity(to(redesign(the(city(along(‘looser’(lines,(with(more(open(and(green(space(throughout( (Lachmund,(2013).(Further,(many(parts(of(the(city(remained(in(rubble(and(were(overtaken(by( spontaneous(vegetation.(These(wide(urban(spaces(became(valued(by(residents,(and(began(to(be( studied( by( Herbert( Sukopp( and( his( colleagues( in( the( 1970s.( Sukopp( brought( attention( to( the( rich,( spontaneous( flora( and( fauna( could( be( and( began( to( create( a( shift( in( perceptions( of( the( urban(landscape(as(being(one(were(nature(and(the(city(could(coexist((Kowarik(&(Langer,(2005;( Lachmund,(2013).(

The(political(separation(of(west(Berlin(following(the(war,(and(physical(separation(from(1961(–( 1989(created(a(breeding(ground(for(countercultures(and(protest(movements(that(often(focused( on(environmental(and(social(issues,(and(often(led(to(the(formation(of(Bürgerinitiativen((citizens'( action( committees)( that( were( often( pragmatic,( well( organised( and( coordinated( (Bendt,( 2010;( Lachmund,( 2013;( Rosol,( 2010).( Citizens( became( increasingly( vocal( and( active( in( the( 1980s( to( create(community(gardens,(often(lobbying(authorities,(creating(them(in(their(own(backyards,(or( occupying( vacant( land.( Authorities( generally( resisted( these( citizen( moves,( although( in( some( cases( the( citizens( ultimately( prevailed.( The( subsequent( fall( of( the( Berlin( wall( resulted( in( an( abundance(of(vacant(urban(spaces,(however(the(Berlin(Senate(was(significantly(limited(in(their( financial(capacity(to(maintain(these(spaces.(These(were(often(occupied(by(citizens,(who(turned( these(into(a(variety(of(uses(including(community(gardens,(or(they(became(wild(green(spaces(of( their( own( accord.( The( Berlin( Senate( began( to( shift( in( their( sentiments( regarding( citizen( involvement( in( the( use( and( management( of( these( spaces,( beginning( to( see( this( as( beneficial( (Bendt,(2010;(Rosol,(2010;(Thierfelder,(2013).((

The( Federal( and( Berlin( Nature( Conservation( Acts( were( introduced( in( the( late( 1970s,( which( created( a( foundation( for( the( preservation( of( nature( and( landscape( values( in( Berlin( and( the( creation(of(Landscape(Plans((Berlin(Senate).(These(Acts(passed(the(responsibility(for(managing( negative(impacts(of(urban(development(on(to(property(developers,(requiring(them(to(mitigate( such( impacts( or( otherwise( provide( compensation( for( offset( sites( where( this( could( occur( (Lachmund,(2013).(The(Acts(also(directed(the(development(of(Landscape(Plans(for(West(Berlin,( and( hence( the( environmental( conditions( of( Berlin( began( to( be( researched( and( catalogued( to( inform( this.( This( information( was( later( collated( into( the( Environmental( Atlas( that( presented( spatial( maps( of( the( urban( environment( and( informed( policies( and( the( public( about( environmental( quality( in( West( Berlin( (Berlin( Senate;( Goedecke( &( Welsch,( 2009;( Senate( Department(for(the(Urban(Development(and(the(Environment,(n.d.=a).((

When( the( city( was( reunified,( the( Landscape( Programme( was( expanded( to( all( of( Berlin( (Berlin( Senate,( n.d.=c).( Citizens( continued( to( agitate( for( the( protection( of( urban( nature,( and( this( is( evident(today(in(the(strong(citizen(involvement(in(the(urban(planning(and(development(process,( as(well(as(in(grassroots(campaigns(and(initiatives((Senatsverwaltung(für(Stadtentwicklung(und( Umwelt,(2011;(Thierfelder,(2013).(

Several( key( policies( direct( the( integration( of( nature( into( the( Berlin( landscape( today,( including( the(Nature(Conservation(Acts,(the(Federal(Building(Code,(the(Landscape(Plan(and(Land(Use(Plan,( the( General( Urban( Mitigation( Plan,( and( the( Biotope( Area( Factor.( Strong( public( demand( for( environmental(protection,(and(support(for(urban(greening,(has(underpinned(the(development(of(

this( legislative( framework( that( mandates( the( preservation( of( nature( and( ecological( function( (Cloos,( 2012).( These( recognise( the( multiple( benefits( that( urban( nature( provides,( and( see( the( integration( of( nature( into( the( fabric( of( the( city( as( a( no=regrets( strategy( to( enhance( liveability,( improve(environmental(function,(respond(to(climate(change,(and(protect(the(city’s(water(supply.( In( particular,( the( Biotope( Area( Factor( directs( the( use( of( nature( in( the( high=density,( inner=city( areas(by(requiring(that(any(redeveloped(properties(meet(a(minimum(ratio(of(“ecologically(active( surface(area”(on(the(site(through(the(use(of(various(features(such(as(green(roofs,(green(walls(and( green(courtyards.(This(standardises(and(operationalises(environmental(quality(goals(including( the( improvement( of( the( microclimate( and( air( quality;( developing( soil( function( and( water( balance;(enhancing(habitat(quality(for(biodiversity;(and(improving(the(residential(environment( (Berlin(Senate,(1990,(n.d.=b).(

However,(whilst(these(pieces(of(legislation(provide(a(strong(foundation(to(balance(green(space( preservation,( ecosystem( services( and( urban( development,( ongoing( attention( is( needed( to( preserve(valued(tracts(of(urban(greenspace((Baumann,(Nowikow,(&(Kiesant,(2013;(Bendt,(2010).( Pressure( on( the( Berlin( Senate( to( balance( its( finances( has( led( to( an( increased( focus( on( selling( publically( owned( land( (Bendt,( 2010;( Clausen,( 2013).( A( state=owned( company,( the( “Liegenschaftsfond”( was( developed( to( manage( and( market( the( sale( of( all( such( land( in( Berlin,( taking(the(control(of(this(land(within(their(district(from(the(local(boroughs.(This(has(impacted(on( the( ability( of( citizens( to( retain( public( land( for( community( gardens( and( other( community( purposes,( as( the( borough( mayors( were( generally( more( connected( to( the( needs( of( the( local( community( whilst( the( Berlin( Senate( had( a( stronger( focus( on( the( business( and( economic( development( of( the( city( (Bendt,( 2010;( Clausen,( 2013).( Citizen( activists( and( community( organisations( are( often( highly( vocal( and( strategic( in( their( resistance( to( the( sale( and( redevelopment( of( land( that( has( been( used( for( other( purposes.( Whilst( not( always( successful( (Rosol,( 2012),( these( protests( draw( government( attention( to( the( wider( benefits( of( community( gardens,(wild(urban(nature(and(other(such(forms(of(urban(nature((Thierfelder,(2013).(In(some( cases,(these(protests(are(successful,(and(this(is(increasingly(seen(by(the(Berlin(Senate(as(a(value= adding( component( of( the( urban( development( process( that( brings( new( perspectives( to( the( decision=making( processes( and( which( enables( citizens( to( contribute( their( time( and( energy( to( improving(the(urban(landscape((Clausen,(2013;(Thierfelder,(2013).(

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