IBERSOL | Integrated Management Report 2022

CORPORATE GOVERNANCE REPORT V.2.6. The remuneration committee should en- sure that those services are provided indepen- dently and that the respective providers do not provide other services to the company, or to oth- ers in controlling or group relationship, without the express authorization of the committee. Adopted 67 V.2.7. Taking into account the alignment of inter- ests between the company and the executive di- rectors, a part of their remuneration should be of a variable nature, reflecting the sustained per- formance of the company, and not stimulating the assumption of excessive risks. Not applicable 69, 70 to 74 V.2.8. A significant part of the variable compo- nent should be partially deferred in time, for a period of no less than three years, being neces- sarily connected to the confirmation of the sus- tainability of the performance, in the terms de- fined by a company’s internal regulation. Not applicable 69, 70 to 74 V.2.9. When variable remuneration includes the allocation of options or other instruments di- rectly or indirectly dependent on the value of shares, the start of the exercise period should be deferred in time for a period of no less than three years. Not applicable 69, 70 to 74 V.2.10. The remuneration of non-executive direc- tors should not include components dependent on the performance of the company or on its value. Adopted 69 348