IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 These members do not receive any supplementary retirement or early retirement, nor any other benefits or bonuses. c) The remuneration of the members of the Audit Board for 2023 was set at a annual fixed amount, payable twelve times a year. The individual members received the following annual remuneration: Chairman – Dr. Hermínio António Paulos Afonso: earned the monthly amount of 825 euros, not having received any other remuneration components for the exercise of the respective position; Member – Dr. Carlos Alberto Alves Lourenço: earned the monthly amount of 733.33 euros, not having received any other remuneration components for the exercise of the respective position; Member – Dr. Maria JoséMartins Lourenço da Fonseca: earned themonthly amount of 733.33 euros, not having received any other remuneration components for the exercise of the respective position; At the General Meeting on May 26, 2022, following the approval of the proposal presented by the Remuneration Committee, clarification was given to aspects of the wording of the principles underlying the remu- neration of the governing bodies, given the legislative and recommenda- tory framework. These principles reinforce and highlight the aspects of the remuneration policy that are critical for the sustainability of Ibersol’s business, in par- ticular: - the international context thatmakes it possible tomeasure (“benchmark”) the competitive remuneration of corporate bodies and maintain the ability to attract and retain the best talent. - the alignment of remuneration with the responsibilities inherent to the functions performed by the members of the governing bodies, their resume, availability and competence. - the desired level of competitiveness of the remuneration package must be in line with market practice as well as internal remuneration policies. - alignment with the remuneration policies and other conditions of the company’s workers is guaranteed by comparison with equivalent functions, which confers an adequate level of internal equity and external competitiveness. 373