IBERSOL | Annual Report 2021

CORPORATE GOVERNANCE REPORT 90. Statement of the transactions that were subject to control in the reference year. There were no transactions with related parties subject to control. 91. Description of the procedures and criteria applicable to the super- visory body for the purposes of prior assessment of the business to be carried out between the Company and holders of qualifying holdings or entities that are in a relationship with them. All transactions carried out in 2021 with related parties were communi- cated to the Audit Committee, under the terms and along with the ele- ments contained in articles 4. to 8. of the referred procedure ( ANEXO A ). The procedures applicable to the intervention of the Audit Committee in the prior assessment of any eventual business to be carried out be- tween the Company and holders of qualified holdings follow the rules of the respective Internal Procedure in matters of transactions with re- lated parties and compliance with Recommendations I.5.1 and I.5.2 of the IPCG / 2020 Corporate Governance Code, followed in Appendix -A to this Governance Report the respective “ Internal Procedure in Matters of Transactions with Related Parties ”. II. Elements related to transactions 92. Indication of the location of the financial statements where in- formation about business dealing with related parties is available, in accordance with IAS 24, or, alternatively, a reproduction of this infor- mation. Information on transactions with related parties is provided in the Annex to the individual financial statements and in the Annex to the consoli- dated financial statements. 286