IBERSOL | Integrated Management Report 2022

CORPORATE GOVERNANCE REPORT There are no agreements between the company and directors or other managers that provide for compensation in the event of resignation, un- fair dismissal or termination of the mandate or employment relationship as a result of a change of control of the company, applying the legal provisions applicable to the case, specifically those of the Companies Code and, if applicable, the Labour Code. 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 implementedbytheCompanyforpurposesofmonitoring of transactions with related parties. The Board of Directors and the Statutory Audit Committee have approved 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 assessment and necessary control of the business to be carried out 334