IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 The CAPEX component considered eligible under the EU Green Taxonomy was valued at €15.704.342,18 and refers to activities falling within sections 7 and 9 of Delegated Regulation (EU) 2021/2139 and section 3 of the Delegated Regulation ( EU) 2023/2486, as detailed previously. The CAPEX aligned by the Taxonomy (numerator) was evaluated at €120.035,34 taking into account the criteria set out in Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. Therefore, in 2023 the CAPEX Proportion aligned by the Taxonomy was 0,061%. The eligible OPEX aligned with the Taxonomy (numerator) was valued at €51.646,16 and refers to activities falling within sections 6 and 7 and aligned with the criteria set out in Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU ) 2023/2486, as detailed previously. It wasn’t identified activities considered eligible in terms of opex for the taxonomy but not sustainable from an environmental point of view. Therefore, in 2023 the OPEX Proportion aligned by the Taxonomy was 0,512%. Next, the summary tables are presented in the same format as proposed by Annex II of Delegated Regulation (EU) 2023/2486, for the key performance indicators (KPI) of non-financial companies. 247