IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Assets and liabilities of the unallocated segments Dec/2022 Dec/2021 Assets Liabilities Assets Liabilities Deferred Taxes 9 989 258 4 303 563 11 088 442 3 376 658 Income tax 109 587 413 865 110 222 456 400 Net Financing 237 132 629 70 081 886 96 968 003 167 032 350 BK sale receivable amount 32 974 762 - - - Derivative financial instruments - - - 18 976 Non-current accounts receivable 501 388 - 978 965 - Investments in associates and joint ventures 3 087 921 - 2 940 318 - Debt instruments at amortised cost 3 068 858 - 2 179 955 - Others - - - Total 286 864 403 74 799 314 114 265 905 170 884 384 Allocated by segment 365 777 585 194 149 115 518 088 526 232 806 465 Not allocated 286 864 403 74 799 314 114 265 905 170 884 384 Total Balance 652 641 989 268 948 429 632 354 431 403 690 849 The unallocated assets and liabilities resulting from investment, financing and tax activities managed on a centralized and consolidated basis, are as follows: Until 2021, the Group chose to allocate the value of cash and cash equivalents to the segments, based on the weight of each segment’s turnover. As of 2022, the Group opted to present the total net debt, corresponding to the financing obtained less cash and cash equivalents, as unallocated assets and liabilities. INFORMATION BY GEOGRAPHY As at 31 December 2022 and 2021 the breakdown of revenues and non-current as- sets by geography is as follows: 403