IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 • Non-recurring compensations and provisions in 2022, totalling 1.7 million euros; • An increase in the net cost associated with exchange rate dif- ferences of 1.1 million euros, mainly due to the devaluation of the Angolan currency as of May 2023; • An increase of 2.1 million euros in revenue from contracts with suppliers; Other operating costs also include around 0.8 million euros in fees and taxes. Amortisations, depreciations, AFT imparity losses, right of use, and Goodwill Amortisation and impairment losses for the year totalled 50.7 million euros, of which 31.9 million euros corresponded to amortisation of rights of use, an increase of 12.1 million euros compared to 2022, due to entry into force of new lease contracts, especially the new concessions at airports in Spain. In terms of impairment losses, and given the different rates of recovery by business area, different risks were applied in determining the fair value of the tests carried out, which resulted in the recognition of losses of 0.4 million euros in the recoverability of tangible fixed assets of five restaurants, due to greater difficulty in recovering activity to pre-pandemic levels, with changes in consumption habits in certain locations and greater difficulties in penetrating the delivery segment. 153