IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements The value of the guarantees and deposits related to the Airport lease agreements in Spain with AENA at December 31, 2022 total 4.944.138 euros (5.242.081 euros in 2021). 5.2.3. Other debtors On 31 December 2022 the balance under Other debtors includes aggregators, other suppliers’ debts, debits to suppliers for the recovery of charges for marketing and rappel contributions, meal vouchers (delivered by customers), short-term guaran- tees and miscellaneous advances, as follows: Dec/2022 Dec/2021 Meal cards/aggregators 1 866 687 3 939 484 Deposits and bonds 1 064 483 2 611 543 Marketing and rappel 848 190 2 244 102 Debtors suppliers and others 1 377 361 1 674 746 Advances 131 447 136 857 Staff expenses 122 876 79 559 Credit sales 660 547 69 143 Insurance - 68 692 IEFP - 43 708 Continente card 94 160 27 475 Total 6 165 750 10 895 309 Meal card/issuers The “Meal card” amounts refer to payments at the establishments and that are charged to the card issuers electronically after 15 days of processing or when by physical delivery after collection, checking and deposit. The Aggregators transfer the collections made on behalf of the restaurants within an average period of 15 days. Deposits and guarantees In 2021, following the appeal of an unfavorable decision to Pansfood in a lawsuit brought by a service provider, a deposit was made in the amount of 744,766 euros, which gave rise to the establishment of a provision, which has since been derecognized, according to note 10.1. Additionally in 2021 a deposit of 847,735 euros was made in the Juzgado in Barcelona regarding the lawsuit with AENA, which with a favorable opinion, was returned in 2022. 414