IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 ROC : 48,500 euros in a fixed amount for the year 2023, without any other associated components, of any other kind. The members of the company’s Audit Board did not earn, nor having been determined to them, any other remuneration components, whatever the title or type. 70. Information about remuneration structure in order to align the interests of members of the board with the long-term interests of the Company as well as about the Company assess and discourage excessive risk assumption. The directors’ remunerationpolicy is the responsibility of theRemuneration Committee, which submitted the same for approval of the Company’s shareholders at theAnnual General Meetingon 26May 2022, in accordance with Annex 1 . The general principles of the remuneration policy for the Audit Bodies and the Board of the General Meeting, during the time of the respective mandate 2021-2024, are as follows: a) Functions performed: - Regarding the functions performed by each holder of the aforementioned governing bodies, the policy aims to take into account the nature and activity effectively carried out, as well as the necessary graduation of the responsibilities that are committed to them. The members of the Audit Board, the Board of the General Meeting and the Staturory Auditor will not all occupy the same organizational or functional position. Various criteria are applied, including level of responsibility, time commitment or the value of a particular service or institutional representation, with identification of all remuneration components applied individually, in case. b) The Company’s economic situation, its business strategy, long-term corporate interests, and its sustainability. c) The size of society and the degree of functional complexity, in relative and individual terms, is one of the important aspects. d) No application of any variable remuneration components, nor any share-based remuneration component, nor any supplementary pension or early retirement schemes, nor any other; 339