IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Marketing and rappel The Marketing and rappel item corresponds to amounts debited to Suppliers at the end of the year. With respect to debts from other debtors, their ageing is as follows: Dec/2022 Dec/2021 Debt not due 3 149 245 7 855 573 Debt due: For less than 1 month 793 784 871 158 From one to three months 552 806 718 664 Over three months 1 669 916 1 449 914 Total Other debtors 6 165 751 10 895 309 Accumulated impairment losses -255 408 -207 602 5 910 343 10 687 707 The balances relating to meal cards/aggregators are paid immediately after respec- tive summaries, so the balance corresponds to the last period of sales charged by that operator according to the contracted conditions. Balances with suppliers correspond to debits made in the month of December and are collected on the date of payments in the following month. On the other hand, guarantees and deposits until the time for which they were con- stituted is not reached are considered as “debt not yet due”. The debt overdue for more than three months is duly analyzed and corresponds es- sentially to supplier debts whose internal conference processes require more time than the normal term of commercial relations and therefore do not justify the con- stitution of impairments. 5.2.4.Accrued income Detail of the heading accrued income: Dec/2022 Dec/2021 Contracts with suppliers 2 577 984 2 321 033 Ascendi compensation 497 307 497 307 Continente card programme 290 657 506 780 Others 646 344 1 061 866 Total accrued income 4 012 292 4 386 985 415