IBERSOL | 2019 Annual Report

Consolidated Financial Statements Sensitivity analysis In 2019, the sensitivity analysis of the discount rate is presented as follows: Discount rate Impairment Additional impairment Notes 4,20% 167 235 -325 480 4,70% 357 317 -135 428 5,20% 492 745 impairment accounted value 5,70% 679 105 186 360 (1) 6,20% 861 139 368 394 (1) (1) for a discounted rate increase of 0.5% and 1% would result in a further loss of 186,360 euros and 368,394 euros, respectively. In 2019, the sensitivity analysis of the growth rate in perpetuity is presented as follows: Growth rate in perpetuity Impairment Change in impairment over 1% of the base 184 298 -308 447 over 0.5% of the base 373 271 -119 474 base: 2% 492 745 less 0.5% of the base 649 526 156 781 less 1% of the base 810 231 317 486 Depreciation, amortization and impairment losses of tangible fixed assets and intan- gible assets, are as follows: Year 2019 Year 2018 Tangible fixed assets Rights of use, Intangible assets and Goodwill TOTAL Tangible fixed assets Intangible assets and Goodwill TOTAL Depreciation in the year (1) 23 281 415 59 248 307 82 529 722 24 487 815 1 852 361 26 340 175 Impairment in the year 492 746 4 000 000 4 492 746 1 385 106 2 032 182 3 417 289 Others -406 799 - -406 799 37 067 - 37 067 23 367 362 63 248 307 86 615 669 25 909 988 3 884 543 29 794 531 (1) increase results from the application of IFRS 16, according to note 2,2. 252