IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Recommendation / Content Degree of compliance Governance Report VI.1.1.(2) Idem for the performance of the executive com- mittee / executive directors. adopted 24 and 25. VI.1.1.(3) Idem for the performance of the company com- mittees. not applicable 24 and 25. VI.2.1. The company constitutes a remuneration com- mittee, whose composition shall ensure its inde- pendence from the board of directors, whereby it may be the remuneration committee appoint- ed pursuant to Article 399 of the Portuguese Companies Code. adopted 66 to 68 VI.2.2. The remuneration of the members of the man- agement and supervisory bodies and of the com- pany committees is established by the remunera- tion committee or by the general meeting, upon proposal of such committee. adopted 66 and 69 to 76 VI.2.3. The company discloses in the corporate govern- ance report, or in the remuneration report, the termination of office of any member of a body or committee of the company, indicating the amount all costs related to the termination of of- fice borne by the company, for any reason, dur- ing the financial year in question. adopted 15, 69, 70, 80, 84 VI.2.4. In order to provide information or clarification to shareholders, the president or another member of the remuneration committee shall be present at the annual general meeting and at any other general meeting at which the agenda includes a matter related to the remuneration of the mem- bers of bodies and committees of the company, or if such presence has been requested by the shareholders. adopted 66 to 69 VI.2.5. Within the budget constraints of the company, the remuneration committee may freely decide to hire, on behalf of the company, consultancy services that are necessary or convenient for the performance of its duties. adopted 67 357