IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT at ensuring strict compliance with the independence requirements at- tached to the Statutory Auditor, which prove to be adequate and effi- cient for the good fulfillment of the indicated competencies of supervi- sion, namely carries out the annual evaluation of the External Auditor and includes its conclusions in its Report and Opinion, issued under the terms and for the purposes of paragraph g) of paragraph 1 of article 420 of the Commercial Companies Code. The Audit Board analyzes and approves the scope of any additional services, assessing, in the specific case, whether they call into question the independence of the External Auditor and ensuring that consultancy services are provided with high quality, autonomy and independence in relation to those performed in the scope of the audit process. Recommendation VIII.2.2. - As expressed in the Declaration of the Re- muneration Committee, under Annex 1 to this Report, the remuneration of the Statutory Auditor results from the proposal that was presented to the company during the consultation of the various entities carried out under the supervision of the Audit Board for the appointment of the Au- ditor Accounts Officer held on May 14, 2018, taking there in into account the remuneration amounts to be provided. The indicated remuneration corresponds to the values contained in the contract for the provision of audit services and must be in line with what is practiced in the market. 3. Other information The company should provide any additional elements or information that, if not finding explained in the preceding paragraphs, are relevant to understand the model and governance practices adopted. In addition to the information set out above, and for the purposes of article 29-H, paragraph q) of the Securities Code, we now provide in- formation on the diversity policy applied by the company in relation to its management and supervisory bodies, namely, in terms of age, sex, qualifications and professional background, the objectives of this diver- sity policy, as well as the way in which it was applied and its results in the 2023 financial year. 368