IBERSOL | Annual Report 2021

CORPORATE GOVERNANCE REPORT - AGA – Álcool e Genéricos Alimentares, S.A. - Arsopi - Thermal Equipmentos Térmicos, S.A. - TECNOCON – Tecnologia e Sistemas de Controle, S.A. - SAR – Sociedade de Participações Financeiras, S.A. - SARCOL – Gestão de Investimentos Imobiliários, S.A. - Domusnis – Sociedade Imobiliária, S.A. Statutory Auditor - Arsopi – Indústrias Metalúrgicas Arlindo S. Pinho, Lda. - Arlindo Soares de Pinho, Lda. Vice - President – Dr. Eduardo Moutinho Ferreira Santos He does not perform any other positions in other Companies besides the po- sition of Vice-President of the Board of Ibersol, SGPS, S.A. General Meeting. Secretary – Dr.ª Clara Maria Azevedo Rodrigues Gomes Besides the position of Secretary of the Board of Ibersol, SGPS, S.A. General Meeting, she performs functions in the following Societies outside Ibersol Group: Member of the Board of Directors: Machado Gomes – Sociedade Imobiliária, S.A. Oporto, 29 th April 2022. Annex A INTERNAL PROCEDURE REGARDING TRANSACTIONS WITH RELATED PARTIES 1. FRAMEWORK Ibersol, SGPS, S.A., a publicly listed company (“Company”) has approved and has in practice, since 2010, a specific procedure in relation to transac- tions with related parties, approved by the Board of Directors and the Statu- tory Audit Committee, which aim to materialize the objectives now pursued by Law 50/2020, which, as of August 26, made the conditions for the con- trol and disclosure of these transactions mandatory, without prejudice to the autonomy of the tax law provisions on transfer pricing. 314