IBERSOL | Annual Report 2021

Environmental Performance Under Annex I of the Delegated Regulation (EU) 2021/4987, the Total benchmark CAPEX covers additions to tangible and intangible assets before depreciation, amortisation and any re-measurements, notably resulting from revaluations and impairments, and excluding fair value changes. Increases in tangible and intangible assets resulting from business combinations are also covered. The Total reference CAPEX (denominator) of the Ibersol Group in 2021 was assessed at 33,342,705.00€. The CAPEX component considered eligible under the EU Green Taxon- omy was assessed at 21,667,818.02€ and refers to activities falling un- der section 7 of Delegated Regulation (EU) 2021/2139 regarding “Con- struction and real estate activities”, as detailed in the previous section. The Taxonomy-aligned CAPEX (numerator) was assessed at 241,665.24€ taking into account the criteria set out in Delegated Regu- lation (EU) 2021/2139. Therefore, in 2021 the Proportion of CAPEX aligned with Taxonomy was 0.725%. A summary table is presented below: Indicator Total (€) Aligned (€) Aligned/Total (%) OPEX 14.883.581,00 107.760,00 0,724% CAPEX 33.342.705,00 241.665,24 0,725% 160