IBERSOL | 2019 Annual Report

Consolidated Financial Statements IBERSOL S.G.P.S., S.A. CONSOLIDATED STATEMENT OF FINANCIAL POSITION ON 31 ST DECEMBER 2019 (values in euros) ASSETS Notes 31/12/2019 31/12/2018 Non-current Tangible fixed assets 2.6 e 8 216 563 700 201 310 291 Rights of use 2.2, 2.18 e 7 321 812 178 - Goodwill 2.7 e 9 87 968 225 90 846 327 Intangible assets 2.7 e 9 36 440 964 36 146 157 Financial investments - joint controlled subsidiaries 2.3 e 10 2 566 336 2 459 842 Non-current financial assets 2.9 e 10 435 226 211 430 Other financial assets 2.9 e 11 2 710 150 15 753 485 Other non-current assets 2.11 e 12 8 238 111 12 921 343 Deferred tax 2.15 e 18 4 010 940 - Total non-current assets 6 680 745 830 359 648 875 Current Inventories 2.10 e 13 12 014 986 11 622 326 Cash and bank deposits 2.12 e 14 38 424 757 37 931 124 Income tax receivable 2.15 e 18 1 502 658 3 574 662 Other financial assets 2.9 e 11 12 916 621 3 855 375 Other current assets 2.11 e 15 31 681 067 27 617 179 Total current assets 96 540 090 84 600 666 Total Assets 777 285 920 444 249 541 EQUITY AND LIABILITIES EQUITY Capital and reserves attributable to shareholders Share capital 2.13 e 16.1 36 000 000 36 000 000 Own shares 2.13 e 16.2 -11 180 516 -11 180 516 Share prize 469 937 469 937 Legal reserves 1 075 511 755 581 Conversion Reserves -10 355 553 -7 140 907 Other Reserves & Retained Results 180 376 862 158 974 733 Net profit in the year 17 549 228 24 962 061 Total Equity attributable to shareholders 213 935 469 202 840 889 Interests that do not control 16.4 293 007 329 204 Total Equity 214 228 476 203 170 093 LIABILITIES Non-current Loans 2.14 e 17 74 763 367 79 182 324 Liability for leases 2.2 e 17 286 206 086 - Deferred tax 2.15 e 18 8 671 083 10 556 031 Provisions 2.16 e 19 33 257 3 244 724 Derivative financial instrument 2.21 e 20 128 699 177 570 Other non-current liabilities 21 6 146 150 344 Total non-current liabilities 369 808 638 93 310 993 Current Loans 2.14 e 17 46 399 315 52 961 448 Liability for leases 2.2 e 17 53 777 115 - Accounts payable to suppliers and accrued costs 2.11 e 22 77 816 608 81 387 772 Income tax payable 2.15 e 18 689 748 162 901 Other current liabilities 23 14 566 020 13 256 334 Total current liabilities 193 248 806 147 768 455 Total Liabilities 563 057 444 241 079 448 Total Equity and Liabilities 777 285 920 444 249 541 The Board of Directors Oporto, 05 th May 2020 202