IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT IBERSOL S.G.P.S., S.A. STATEMENT OF ALTERATIONS TO THE CONSOLIDATED EQUITY FOR THE YEARS ENDED 31 DECEMBER, 2019 AND 2018 (values in euros) Atribuível a detentores do capital Note Share Capital Own Shares Share Prize Legal Reserves Conversion Reserves Other Reserves & Retained Results Net Profit Total parent equity Interests that do not control Total Equity Balance on 1 January 2018 30 000 000 -11 179 969 469 937 263 001 -2 012 886 139 507 205 30 849 460 187 896 747 723 445 188 620 193 IFRS 9 Impact -736 631 -736 631 -736 631 IFRS 15 Impact - - - Changes in the period: Application of the consolidated profit from 2017: Transfer to reserves and retained results 492 580 30 356 880 -30 849 460 - - Share Capital increase 16 6 000 000 -6 000 000 - - Minority acquisition Dehesa (split Cortsfood) -1 452 716 -1 452 716 -58 283 -1 510 999 Conversion reserves - Angola -5 128 021 -5 128 021 -5 128 021 Acquisition / (disposal) of own shares -548 -548 -548 Net consolidated income for the year ended on 31 December, 2018 24 962 061 24 962 061 108 689 25 070 750 Total changes in the period 6 000 000 -548 - 492 580 -5 128 021 22 904 164 -5 887 399 18 380 776 50 406 18 431 182 Net profit 24 962 061 24 962 061 108 689 25 070 750 Total comprehensive income 19 834 040 108 689 19 942 729 Transactions with capital owners in the period Application of the consolidated profit from 2017: Paid dividends 31 -2 700 004 -2 700 004 -444 647 -3 144 651 - - - - - -2 700 004 - -2 700 004 -444 647 -3 144 651 Balance on 31 December 2018 36 000 000 -11 180 516 469 937 755 581 -7 140 907 158 974 733 24 962 060 202 840 886 329 204 203 170 093 Balance on 1 January 2019 36 000 000 -11 180 516 469 937 755 581 -7 140 907 158 974 733 24 962 061 202 840 889 329 204 203 170 093 Changes in the period: Application of the consolidated profit from 2018: Transfer to reserves and retained results 319 930 24 642 131 -24 962 061 - - Conversion reserves - Angola -3 214 646 -3 214 646 -3 214 646 Net consolidated income for the year ended on 31 December, 2019 17 549 228 17 549 228 90 582 17 639 810 Total changes in the period - - - 319 930 -3 214 646 24 642 131 -7 412 833 14 334 582 90 582 14 425 164 Net profit 17 549 228 17 549 228 90 582 17 639 810 Total comprehensive income 14 334 582 90 582 14 425 164 Transactions with capital owners in the period Application of the consolidated profit from 2018: Paid dividends 31 -3 240 002 -3 240 002 -126 779 -3 366 781 - - - - - -3 240 002 - -3 240 002 -126 779 -3 366 781 Balance on 31 December 2019 36 000 000 -11 180 516 469 937 1 075 511 -10 355 553 180 376 862 17 549 228 213 935 469 293 007 214 228 476 Oporto, 05 th May 2020 The Board of Directors 205