IBERSOL Annual Report and Consolidated Accounts 2017

ANNUAL REPORT 2017 31 December 2016 Portugal 1 Spain Group Restaurants 195.087.253 71.713.959 266.801.212 Merchandise 523.348 1.507.224 2.030.572 Rendered services 249.683 750.928 1.000.611 Total sales and services 195.860.284 73.972.111 269.832.395 Tangible fixed and intangible assets 144.632.521 70.225.295 214.857.816 Goodwill 7.605.482 85.257.304 92.862.786 Deferred tax assets 2.574.551 5.775.768 8.350.319 Financial investments - joint controlled subsidiaries 2.417.631 - 2.417.631 Available-for-sale financial assets 440.541 - 440.541 Other financial assets 10.438.768 - 10.438.768 Other non-current assets - 6.494.327 6.494.327 Total non-current assets 168.109.494 167.752.694 335.862.188 (1) Due to the small size of its operations Angola is included in Portugal segment. 7. UNUSUAL AND NON-RECURRING FACTS In 2017 and 2016 there were no unusual and non-recurring events, except for a non-current income of 2.397.758 eur in operating income (Note 26) corresponding to compensation for loss of traffic by charging tolls on former Scuts (free of charge highways). It was also agreed not to install Guimarães, Fafe and Paredes Service Areas witch led to the refund of the paid concession rights and the receipt of contractual interest in the amount of 1.570.323 eur (Note 27). In addition, the acquisition of the group Eat Out in 2016 (Note 5) is an non-recurring fact. 239