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]: This report, therefore, appears at a crucial time, on the eve of Mr Kinnock' s reforms.
[EX A]: Este informe se examina en un momento crucial: la víspera de las reformas del Sr. Kinnock.

[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]: We discussed that matter and we were unanimous, with the exception of the PPE and ELDR Groups. As my fellow chairmen will recall, I even mentioned that it was not a matter of knowing whether one was for or against the Tobin tax, but of whether one dared to hear what the Commission and the Council thought of it.
[EX A]:
Hemos discutido, expresamos unanimidad, con excepción de los Grupos del PPE y del Partido Europeo de los Liberales Demócratas y Reformistas, y yo mismo hice notar -como lo recordarán mis queridos compañeros presidentes- que no se trata de saber si están ustedes a favor o en contra del impuesto Todin, sino de saber si se atreven a comprender lo que piensan al respecto la Comisión y el Consejo.