IBERSOL Annual Report and Consolidated Accounts 2017

Consolidated Financial Statements Assets and liabilities that were not applicable to the segments are as follows: Year 2017 Year 2016 Assets Liabilities Assets Liabilities Deferred taxes 7.164.371 16.296.869 8.350.319 12.242.099 Current taxes 5.046.070 324.744 2.332.391 2.349.654 Current bank loans - 33.326.982 - 36.333.949 Non current bank loans - 107.687.759 - 130.457.712 Derivative financial instrument - 235.455 - 114.935 Available-for-sale financial assets 233.108 - 440.541 - Financial investments - joint controlled subsidiaries 2.420.386 - 2.417.631 - Other financial assets 22.986.661 - 17.480.341 - Provisions - 3.211.467 - 2.028.871 Total 37.850.596 161.083.276 31.021.223 183.527.221 In summary, the assets and liabilities are as follows: Year 2017 Year 2016 Applicable to the segments 399.102.705 87.249.831 390.148.275 85.717.944 Not applicable to the segments 37.850.596 161.083.276 31.021.223 183.527.221 Total 436.953.301 248.333.107 421.169.498 269.245.165 On December 31, 2017 and 2016 income and non-current assets by geography is presented as follows: 31 December 2017 Portugal 1 Spain Group Restaurants 232.259.486 208.453.050 440.712.536 Merchandise 1.103.741 1.453.840 2.557.581 Rendered services 294.720 4.764.257 5.058.977 Total sales and services 233.657.947 214.671.147 448.329.094 Tangible fixed and intangible assets 172.685.876 60.402.307 233.088.183 Goodwill 7.605.482 85.257.304 92.862.786 Deferred tax assets 3.784.263 3.380.108 7.164.371 Financial investments - joint controlled subsidiaries 2.420.386 - 2.420.386 Available-for-sale financial assets 233.108 - 233.108 Other financial assets 17.823.906 - 17.823.906 Other non-current assets - 6.335.385 6.335.385 Total non-current assets 204.553.021 155.375.104 359.928.125 238