IBERSOL | 2019 Annual Report

Corporate Governance Report 91. Description of the procedures and criteria for intervention by the Authority for the purpose of preliminary assessment of the business carried out between the Company and holders of qualifying holdings or entities that are in a relationship with them, under Article 20. of CVM. In 2019 it was not necessary for the Statutory Audit Committee to issue any opinion since there were no transactions that shoud be assessed by that body. The procedures applicable to the Statutory Audit Committee’s interven- tion in the prior evaluation of any business to be carried out between the Company and holders of qualifying holdings follow the rules of the respective Regulation of the Fiscal Council, published in www.ibersol.pt . 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 consolida- ted financial statements. 176