IBERSOL | Integrated Management Report 2022

CORPORATE GOVERNANCE REPORT Annex I RELATED PARTIES ACCORDING TO IAS 24 The list below includes a summary of the individual and collective legal persons considered Related Persons for the purposes of point 9 of IAS 24, as legislated by Commission Regulation (EC) No. 1126/2008 of November 3, 2008 in its current wording. A. Individuals i. Person holding Control or Joint Control of the Company; ii. Person who has a Significant Influence on the Society; iii. Person who is part of the Key Personnel of the Management of the Company or its holding company; iv. Any Intimate Family Members of any of the persons identified in the points i. iii. above. B. Collective Entities i. Entities that belong to the same group as the Company; ii. Entity that is an Associate of the Company (or Associate of any of the entities that belong to the same group as the Company) or that the Company is an Associate (or Associate of an entity that belongs to the same group as that Entity); iii. Entities that are a joint venture of the Company (or a joint venture of an entity that is a member of the group to which the Company belongs) or the Company is a joint venture of an Entity (or joint venture of a group member to which this Entity belongs); iv. Entities that are a joint venture of the same third party; v. Entities that are a joint venture of a third party of which the Company is an Associate (or, if the Company is a joint venture of a third party, the Associated entity of that third party); vi. The entity that is a post-employment benefit plan for the benefit of the Company’s employees, or any entity that is a related party to the Company; vii. Entities controlled or co-controlled by any of the natural persons mentioned in point A. above. 376