IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT Results of impairment tests The tests carried out on the Ibersol group restaurants with signs of impairment resulted in the need to record impairment in the amount of 492,745 euros and 1,385,106 euros in 2019 and 2018, respectively and impairment reversals in the amou- nts 937,480 and 109,615 euros in 2019 and 2018, respectively, relating to tangible fixed assets, as follows: Year 2019 Unit Recoverable amount (use value) Assets account value Impairment losses Ribs (1 unit) 539 050 864 530 325 480 Pizza Movil (2 units) - 167 265 167 265 Total 539 050 1 031 795 492 745 Year 2018 Unit Recoverable amount (use value) Assets account value Impairment losses Pasta Caffe (1 unit) - 211.714 211.714 Sol (2 units) - 40.976 40.976 Pizza Móvil (5 units) - 397.567 397.567 Ribs (1 unit) - 385.345 385.345 Pans & C.ª (2 units) 616.182 965.685 349.503 Total 616.182 2.001.287 1.385.106 Impairment reversals in 2019 and 2018 are presented as follows: Unit Year 2019 Year 2018 Pizza Hut (2 units) 403 720 - Burger King (1 unit) 262 209 - Pasta caffe (1 unit) 211 714 - Roulotte (1 unit) 59 837 - Pizza Hut (1 unit) - 109 615 Total 937 480 109 615 251