IBERSOL Annual Report 2018

CORPORATE GOVERNANCE REPORT II. Elements related to transactions 92. Location where the financial statements and the information about transactions with subsidiaries can be found (in accordance of IAS 24). Information on transactions with related parties is provided in the Annex to the individual financial statements and in the Annex to the consoli- dated financial statements. PART II GOVERNANCE MODEL EVALUATION 1. Identification of the Corporate Governance Code adopted This Corporate Governance Report was prepared in accordance with CMVM Regulation 4/2013 of 1 August and with the new Corporate Gov- ernance Code of the Portuguese Institute of Corporate Governance (IPCG) from 2018. In accordance with article 4. 2 of CMVM Regulation 4/2013, the necessary and indispensable information is disclosed as re- quired by these regulations, both in substance and form. The report complies with article 245-A of Securities Code and in ac- cordance with the comply or explain principle, indicates the degree of compliance with the new Recommendations from the mentioned IPCG as stated in it´s 2018 Corporate Governance Code. The reporting obligations under Law 28/2009 of 19 June, articles 447 and 448 of Companies Code and CMVM Regulation 5/2008 of 2 Octo- ber 2008 with the changes of Regulation 7/2018. are also complied. All the legal and regulatory texts mentioned in this report are available at www.cmvm.pt and www.cam.cgov.pt . 180