IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT VI. Share-Allocations or Stock Option Plans 85. Identification of the plan and recipients. There are no share or stock option plans in force. 86. Plans functioning. The Company does not have any share-allocations or stock option plans. 87. Stock option plans for the company employees and staff There are no option rights attributed for the acquisition of shares benefiting the company’s employees and collaborators. 88. Control mechanisms in any system of employee participation in the capital. Not applicable. E. RELATED PARTY TRANSACTIONS I. Control procedures and mechanisms 89. Mechanisms implemented by the Company for purposes of monitoring of transactions with related parties. The Board of Directors and the Audit Board have approved the internal procedure in relation to transactions with related parties under the terms of Law no. 50/2020 which, as of 26 August 2020, made the conditions for the control and disclosure of these transactions mandatory. This procedure sets out the criteria applicable for the purpose of prior assessment and necessary control of the business to be carried out between the company and holders of qualified participation or entities that are related to them under the terms of Article 29.º T and ff of the Portuguese Securities Code, having set as qualifying criterion a value of the transaction equal to or greater than two point five per cent of the consolidated net assets of Ibersol SGPS, SA. 346