IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Economic activities Code Observations Absolute CAPEX ( € ) Proportion of CAPEX A. ACTIVITIES ELIGIBLE FOR THE TAXONOMY A1. Environmentally sustainable activities (aligned to taxonomy) 6.5. Transport in motorcycles, passenger cars and light commercial vehicles H.49.32 - Occasional carriage of passengers in light vehicles Acquisition of electric cars €0,00 0,000% 7.1. Construction of new buildings F.41.20 - Construction of residential and non-residencial buildings New restaurants (recovery of construction waste) €21 305,16 0,011% 7.2. Renovation of existing buildings F.41.20 - Construction of residential and non-residencial buildings Refurbished restaurants (recovery of construction waste) €66 395,18 0,034% 7.4. Installation, maintenance and repair of electric vehicle charging stations mounted in buildings (and parking spaces associated with buildings) F.43.21 - Electrical installations EV charging stations in restaurants €0,00 0,000% 7.6. Installation, maintenance and repair of energy technologies from renewable sources F.43.29 - Other construction installations Installation of solar panels for DHW in new and refurbished restaurants €15 835,00 0,008% 9.3. Professional servives related to the energy performance of buildings M.71.12 - Engineering and related technical activities Energy efficiency projects for new restaurants €16 500,00 0,008% CAPEX of environmentally sustainable activities (aligned to the taxonomy) €120 035,34 0,061% A2. Activities eligible for taxonomy but not environmentally sustainable (not aligned for taxonomy) Construction of new buildings [7.1 in Reg. Delegado (UE) 2021/2139 and 3.1 in Reg. Delegado (UE) 2023/2486] F.41.20 - Construction of residential and non-residencial buildings New restaurants (all except aligned components) €7 370 955,64 3,731% Renovation of existing buildings [7.2 in Reg. Delegado (UE) 2021/2139 and 3.2 in Reg. Delegado (UE) 2023/2486] F.41.20 - Construction of residential and non-residencial buildings Refurbished restaurants (everything except aligned components) €8 213 351,20 4,157% CAPEX of taxonomy eligible but environmentally unsustainable activities (not taxonomy aligned) €15 584 306,84 7,887% TOTAL (A1+A2) €15 704 342,18 7,948% B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY CAPEX from non-eligible activities for taxonomy (B) €181 881 407,82 92,052% TOTAL CAPEX (A+B) €197 585 750,00 100,000% 248