In this task, you are given a sentence in English and your task is to translate it into Spanish. In translation, keep the numbers and capitalization (capitalize only the first word of each sentence and name).

[EX Q]: In addition, we need - and this is my first recommendation - a legislative act that includes those offences which are to the detriment of the Union' s financial interests, and in which main principles are firmly established.
[EX A]: Para ello se requiere -este es el contenido de la primera recomendación- un acto normativo que contemple los delitos contra los intereses financieros de la Unión y los principios rectores.

[EX Q]: So I sympathise very much with what the honourable Member has said.
[EX A]: Por lo tanto, me solidarizo mucho con lo que ha dicho Su Señoría.

[EX Q]: But let us stop to consider the circumstances in which this debate is taking place and the conclusions to which it should bring us.
[EX A]:
¿En qué condiciones, sin embargo, se desarrolla realmente este debate y a qué conclusiones deberíamos llegar?