IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 • 7.4. Installation, maintenance and repair of electric vehicle charging stations mounted on buildings (and parking spaces associated to buildings) During 2021, the Ibersol Group installed electric vehicle charging stations in 7 of the 8 new restaurants it built. Therefore, this specific activity was considered “aligned” in terms of Green CAPEX. • 7.6. Installation, maintenance and repair of energy technologies from renewable sources During 2021, the Ibersol Group installed photovoltaic panels in 3 new restaurants and installed solar DHW (domestic hot water) panels in 13 restaurants, including 12 new restaurants and 1 refur- bished restaurant. Therefore, this specific activity was considered “aligned” in terms of Green CAPEX. Calculation of indicators According to Annex I of the Delegated Regulation (EU) 2021/4987, the Total OPEX benchmark should cover the direct unfunded costs re- lated to research and development, building refurbishment measures, short-term rental, maintenance and repair as well as any other direct expenditure related to the day-to-day maintenance of tangible fixed assets, by the company or third parties to whom activities are out- sourced, and that are necessary to ensure the continued and effective functioning of these assets. The Ibersol Group’s overall OPEX in the year 2021 was valued at 291,637,825€, from which a reference Total OPEX value (denominator) of 14,883,581.00€ was extracted. The OPEX aligned by Taxonomy (numerator) was, in turn, assessed at 107,760.00€ and refers to activities under section 6 (Transport) and aligned with the criteria set out in Delegated Regulation (EU) 2021/2139, as detailed in the previous section. Therefore, in 2021 the Proportion of OPEX aligned by Taxonomy was 0.724%. 159