IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT Economic activities Code Observations Absolute CAPEX (€) A. ACTIVITIES ELIGIBLE FOR THE TAXONOMY A1. Environmentally sustainable activities (aligned to taxonomy) 6.5. Transport in motorcycles, passenger cars and light commercial vehicles H.49.32 - Occasional carriage of passengers in light vehicles Acquisition of electric cars €117 900,00 7.1. Construction of new buildings F.41.20 - Construction of residential and non-residencial buildings New restaurants (recovery of construction waste) €26 255,40 7.2. Renovation of existing buildings F.41.20 - Construction of residential and non-residencial buildings Refurbished restaurants (recovery of construction waste) €70 110,88 7.4. Installation, maintenance and repair of electric vehicle charging stations mounted in buildings (and parking spaces associated with buildings) F.43.21 - Electrical installations EV charging stations in new restaurants €44 700,80 7.6. Installation, maintenance and repair of energy technologies from renewable sources F.43.29 - Other construction installations Installation of solar panels for DHW in new and refurbished restaurants €33 732,00 9.3. Professional servives related to the energy performance of buildings M.71.12 - Engineering and related technical activities Energy efficiency projects for new restaurants €27 300,00 CAPEX of environmentally sustainable activities (aligned to the taxonomy) €319 999,08 A2. Activities eligible for taxonomy but not environmentally sustainable (not aligned for taxonomy) 7.1. Construction of new buildings F.41.20 - Construction of residential and non-residencial buildings New restaurants (all except aligned components) €13 031 139,41 7.2. Renovation of existing buildings F.41.20 - Construction of residential and non-residencial buildings Refurbished restaurants (everything except aligned components) €12 817 759,82 CAPEX of taxonomy eligible but environmentally unsustainable activities (not taxonomy aligned) €25 848 899,23 TOTAL (A1+A2) €26 168 898,31 B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY CAPEX from non-eligible activities for taxonomy (B) €60 588 258,69 TOTAL CAPEX (A+B) €86 757 157,00 246