IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report VIII.1.1. The regulations of the supervisory body requires that the supervisory body monitors the suitabil- ity of the process of preparation and disclosure of information by the management body, in- cluding the appropriateness of accounting pol- icies, estimates, judgements, relevant disclosures and their consistent application from financial year to financial year, in a duly documented and reported manner. adopted 34 and 38. VIII.2.1. By means of regulation, the supervisory body defines, in accordance with the applicable legal regime, the supervisory procedures to ensure the independence of the statutory auditor. partially adopted 37 v.d. explanation below at the end of this table VIII.2.2.(1) The supervisory body is the main interlocutor of the statutory auditor within the company and the first addressee of the respective reports, adopted 34, 37 and 38. VIII.2.2.(2) and is competent, namely, for proposing the re- spective remuneration and ensuring that ade- quate conditions for the provision of the services are in place within the company partially adopted 34, 37 and 38 and Annex 1 to this Report v.d. explanation below at the end of this table VIII.2.3. The supervisory body annually evaluates the work carried out by the statutory auditor, its in- dependence and suitability for the exercise of its functions and shall propose to the competent body its dismissal or termination of the contract for the provision of its services whenever there is just cause to do so. adopted 37 and 38 and Annex 1 a este Relatório 362