IBERSOL | Annual Report 2021

ANNUAL REPORT 2021 VI. Share-Allocations or Stock Option Plans 85. Identification of the plan and recipients. There are no share or share option schemes in force. There are no share-allocations or stock option plans in force. 86. Plans functioning. The Company does not have any share-allocations or stock option plans. 87. Stock option plans for the company employees and staff There are no option rights attributed for the acquisition of shares which are beneficiaries of the company’s employees and collaborators. 88. Control mechanisms in any system of employee participation in the capital. Not applicable. E. RELATED PARTY TRANSACTIONS I. Control procedures and mechanisms 89. Mechanisms implemented by the Company for purposes of moni- toring of transactions with related parties. The Board of Directors and the Statutory Audit Committee have ap- proved the internal procedure in relation to transactions with related parties under the terms of Law no. 50/2020 which, as of August 26, made the conditions for the control and disclosure of these transactions mandatory. The criteria applicable to its intervention for the purpose of prior as- sessment of the business to be carried out between the company and holders of qualified participation or entities that are related to them un- der the terms of Article 29.º T and ff of the Portuguese Securities Code, having set as qualifying criterion a value of the transaction equal to or greater than two point five percent of the consolidated net assets of Ibersol, SGPS, S.A. 285