IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements Other operating income 2022 2021 Derecognition of the lease contract with AENA - 61 354 936 Operating subsidies 244 407 5 599 777 Supplementary income 5 287 685 3 331 269 Exchange differences 867 302 667 055 Indemnities and compensation 2 638 320 616 122 Gains on tangible fixed assets 3 666 33 078 Impairment (reversal) of accounts receivable (Notes 5.2.1. and 5.2.3.) 62 915 30 173 Investment subsidies 44 189 47 672 Other operating income 433 425 64 767 9 581 909 71 744 849 Other operating income / (expenses) 5 815 149 67 327 897 The amount recorded in derecognition of the lease contract with AENA is due to the effect of the application of Law 13/2021, regarding the lease contracts of Airports in Spain. Operating subsidies essentially refer to government support under Covid-19 earned in the year 2021 in the amount of 4.308.638 euros (IENAE - Incent. Extr. Norm. Activ. Empresarial). Supplementary income essentially derives from revenues related to contracts with suppliers and franchisees (Eat Out Group). Following the claim for amounts associated with the purchase of the Eat Out Group, a settlement agreement in the amount of 2 million euros was finally concluded in July. Additionally, compensation was received in the amount of 618.320 euros relat- ing to the fire at the Alicante airport (amounts recorded under the item indemnities and compensation). 408