IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 25. Predetermined criteria for evaluating the performance of executive directors. The remuneration of the executive members of the Board of Directors does not include any variable component. The executive directors are remunerated by ATPS, SGPS SA. having this one subscribed a contract for services with the subsidiary of the Group, the Ibersol Restauração SA., as explained in points 69 and 77 below. 26. Availability of each member of the Board of Directors indicating the positions held simultaneously in other companies inside and outside the group, and other relevant activities by members of these bodies during the financial year. The professional activity of the current members of the Board of Directors is described in point 19 above. c) Committees within the board of directors and delegates; 27. Identification of committees created within the board of directors and where can be found the Regulations on the functioning. The Executive Committee is the only committee of the Board of Directors and the Regulation of the Board of Directors can be consulted on the website www.ibersol.pt . The Board of Directors and the Executive Committee that integrates the board ensure that the company develops its activity in order to comply with the statutory purposes, not delegating the competence for the definition of the strategy and company management policies, centralizing the definition of the structure business of the group, taking charge and in its exclusive competence of all relevant strategic decisions, either by its value, its potential degree of risk involved, either by its specific characterization. With regard to the rules governing executive directors’ performance of executive duties in entities outside the Ibersol group, the Executive Committee’s Regulations state that this is permissible provided that it does not objectively affect the performance of the respective executive director’s position in the company - which is subject to permanent 303