IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT II. Elements related to transactions 92. Indication of the location of the financial statements where information about business dealing with related parties is available, in accordance with IAS 24, or, alternatively, a reproduction of this information. Information on transactions with related parties is provided in the Annex to the individual financial statements and in the Annex to the consolidated financial statements. PART II GOVERNANCE MODEL EVALUATION 1. Identification of the corporate governance code adopted This Corporate Governance Report was prepared in accordance with CMVM Regulation 4/2013 of 1 August, with the Corporate Governance Code of the Portuguese Institute of Corporate Governance (IPCG) from 2018, as revised in 2023, and article 29-H of the Securities Code. These normative are, consequently, applied by their suitability for providing the necessary and indispensable information to the public, therefore there are no presuppositions of any substantial or formal divergence in their application. This Report for the year 2023 complies with the rules of articles 29-H and ff. of the Securities Code, as well as discloses, in the light of the “comply or explain” principle, the degree of compliance with the Recommendations of the aforementioned IPCG, which integrate the Corporate Governance Code 2018/2023. 348