IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 47. Annual remuneration. The total annual remuneration paid by the Company and other companies in a control or group relationship to the auditor or other corporate entities belonging to auditor’s network amounted in 2023 to 425.650 euros, as follows: RESUMO 2023 % 2022 % Sociedade Ibersol, SGPS, S.A. Audit 48 500 € 11,4% 45 000€ 16,4% Other services Other companies on group control Audit 224 600 € 52,8% 194 500€ 70,8% Reliability assurance services 8 950 € 2,1% 35 300€ 12,8% Other services 143 600 € 33,7% TOTAL 425 650 € 100% 274 800€ 100% C. INTERNAL ORGANIZATION I. Articles of Association 48. Rules about changes in Statutes. The rules applicable to amendment of the Articles of Association of the Company are those set forth in articles 85 ff. and 383 ff. of the Commercial Companies Code (CSC). II. Whistle Blowing Policy 49. Whistle Blowing Policy. The values and principles of Ibersol Group, disseminated and rooted in the culture of its collaborators, rely in the absolute respect and adoption of good conduct rules and transparency in management of conflicts of interests and due diligence duties and confidentiality in relations with third parties. The Company has a policy in place for the receipt of reports, claims or 315