IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements As at 31 December 2022 and 2021, the accounts receivable item breaks down as fol- lows: Note Dec/2022 Dec/2021 Non-current accounts receivable Non-current financial assets 501 388 978 965 Other accounts receivable 5.2.2. 7 355 485 7 524 331 BK sale receivable amount 7 000 000 - Accumulated impairment losses -129 384 - 14 727 489 8 503 296 Current accounts receivable Clients 5.2.1. 17 442 675 6 369 453 State and other public entities 3 041 134 5 803 060 Other debtors 5.2.3. 6 165 750 10 895 309 BK sale receivable amount 6.7 25 974 762 - Advances to suppliers c/a 247 487 202 341 Advances to suppliers of fixed assets 296 657 225 008 Accrued income 5.2.4. 4 012 292 4 386 985 Expenses to be recognised 5.2.5. 1 526 337 1 698 608 Accumulated impairment losses 5.2.1. e 5.2.3. -2 886 823 -2 882 406 55 820 271 26 698 358 Total Accounts receivable 70 547 760 35 201 654 BK sale receivable amount (current and non-current) Of the estimated amount receivable from the sale of BK, totaling 32.974.762 euros (see note 6.7), 7.000.000 euros relate to the earn-out to be received for compliance with a program to extend certain contracts, to be completed in 2024, and are there- fore presented as non-current. Non-current financial assets The balance relates essentially to the Labor Compensation Fund. State and other public entities The balance relates essentially to VAT recoverable in the amount of 3.041.087 euros at December 31, 2022 (5.672.782 euros in 2021) 412