IBERSOL | Annual Report 2020

Consolidated Financial Statements Goodwill Brands Industrial property Other intangible Assets Intangible Assets in progress Total 01 January 2019 Cost 90.846.327 22.000.000 42.232.722 12.960.943 2.370.483 170.410.475 Accumulated amortization - -2.383.333 -26.100.687 -11.211.040 - -39.695.059 Accumulated impairment - - -3.681.055 -41.875 - -3.722.930 Net amount 90.846.327 19.616.667 12.450.980 1.708.028 2.370.483 126.992.484 01 January 2019 Initial net amount 90.846.327 19.616.667 12.450.980 1.708.028 2.370.483 126.992.484 Changes in the perimeter 1.121.898 - - - - 1.121.898 Currency conversion - - -74.408 - -100.681 -175.089 Charge-off - - 3.372.763 317.030 244.781 3.934.574 Decreases - - -37.273 - -57.258 -94.530 Transfers - - 442.100 600.000 -1.042.100 - Amortization in the year - -1.100.000 -1.737.240 -532.903 - -3.370.143 Impairment in the year -4.000.000 - - - - -4.000.000 Final net amount 87.968.225 18.516.667 14.416.923 2.092.155 1.415.225 124.409.189 31 December 2019 Cost 87.968.225 22.000.000 45.735.432 13.793.294 1.415.225 170.912.176 Accumulated amortization - -3.483.333 -27.637.453 -11.659.270 - -42.780.056 Accumulated impairment - - -3.681.055 -41.875 - -3.722.930 Net amount 87.968.225 18.516.667 14.416.923 2.092.155 1.415.225 124.409.189 354