IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 - The financial information, annual Report and financial Statements are reviewed by the Financial Unit and submitted to the Board of Directors for final review and approval. Once the documents have been approved, they are sent to the external auditor, which issues its Legal Accounts certification and External Audit Report. - The Statutory Auditor carries out an annual audit of the individual and consolidated accounts and a review limited to the semester of the consolidated accounts. Also, each quarter it conducts a summary examination of the quarterly information. - The process of preparation of the individual and consolidated financial information and of the Management Report is supervised by the Audit Board and the Board of Directors. Quarterly, these bodies meet and analyse the individual and consolidated financial statements and management report. Among the causes of risk that can materially affect accounting reporting, we highlight accounting estimates that are based on the best available information and on knowledge and experience resulting from present and/or past events. We also highlight the balances and transactions with related parties, which are disclosed in the annex to the consolidated financial statements and are essentially associated with management remuneration and income expenses. Transactions with related parties of Ibersol, SGPS SA, in individual terms, are also disclosed in the annex to the individual financial statements and are mainly associated with the Group’s operational activities, as well as the granting and obtaining of loans. IV. Investor Relations Office 56. Department responsible for investor relations, composition, functions, information provided by these services ans elements for contract. The Office may be contacted through the Representative for the capital market, Dr. António Carlos Vaz Pinto de Sousa (Telephone: +351 22 6089708; Telefax: +351 22 6089757 ; E-mail: investor.relations@ibersol. com, Morada: Praça do Bom Sucesso, 105/159 – 9th floor, 4150–146 Porto, who is accessorized by Dr. Tiago Marques. 333