IBERSOL | Annual Report 2020

Consolidated Financial Statements c) Lease term and financing rate increases Para o apuramento dos impactos estimados da adoção da IFRS 16, o Grupo realiza In order to determine the estimated impacts of adopting IFRS 16, the Group makes estimates on lease terms and their incremental financing rates, when there is no in- formation on the implicit interest rate, which incorporate specific market and entities own risks that require the Group to make relevant judgments and estimates, such as the lease term until Ibersol’s unilateral Break Clauses, as well as any estimates and judgments used in the application of the practical file of IFRS 16 referred to as described in Note 2.19. 5. INFORMATION ABOUT THE COMPANIES INCLUDED IN THE CONSOLIDATION PERIMETER AND OTHER COMPANIES 5.1. THE FOLLOWING GROUP COMPANIES WERE INCLUDED IN THE CONSOLIDATION PERIMETER AS AT 31 DECEMBER 2020 AND 2019: 342