IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 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, that are necessary to ensure the continued and effective functioning of these assets. The total reference OPEX (denominator) of the Ibersol Group in 2022 was estimated at €7.664.263,00 euros. The eligible OPEX aligned with the Taxonomy (numerator) was, in turn, evaluated at €14.658,22 and refers to activities under sections 6 and 7 aligned with the criteria set by Delegated Regulation (EU) 2021/2139, as detailed above. No activities were considered eligible for taxonomy but not sustainable from an environmental point of view. Therefore, in 2022 the Taxonomy-aligned OPEX Proportion was 0.191%. The following are the summary tables in the same format as proposed by Annex II of Delegated Regulation (EU) 2021/4987 for key perfor- mance indicators (KPIs) for non-financial companies. (millions of euros) 2022 Continued Op. Rents of contrats with duration inferior to 1 year (Note 4.3.1) 838 552 Maintenance and Reparing (Note 4.3.1) 6 825 711 Total reference OPEX of continued operations 7 664 263 245