IBERSOL • 2023 Integrated Management Report

CORPORATE GOVERNANCE REPORT Annex I RELATED PARTIES ACCORDING TO IAS 24 The list below includes a summary of the individual and collective legal persons considered Related Persons for the purposes of point 9 of IAS 24, as legislated by Commission Regulation (EC) No. 1126/2008 of November 3, 2008 in its current wording. A. Individuals i. Person holding Control or Joint Control of the Company; ii. Person who has a Significant Influence on the Society; iii. Person who is part of the Key Personnel of the Management of the Com- pany or its holding company; iv. Any Intimate Family Members of any of the persons identified in the points i. iii. above. B. Collective Entities i. Entities that belong to the same group as the Company; ii. Entity that is an Associate of the Company (or Associate of any of the entities that belong to the same group as the Company) or that the Com- pany is an Associate (or Associate of an entity that belongs to the same group as that Entity); iii. Entities that are a joint venture of the Company (or a joint venture of an entity that is a member of the group to which the Company belongs) or the Company is a joint venture of an Entity (or joint venture of a group member to which this Entity belongs); iv. Entities that are a joint venture of the same third party; v. Entities that are a joint venture of a third party of which the Company is an Associate (or, if the Company is a joint venture of a third party, the As- sociated entity of that third party); vi. The entity that is a post-employment benefit plan for the benefit of the Company’s employees, or any entity that is a related party to the Company; vii. Entities controlled or co-controlled by any of the natural persons men- tioned in point A. above. 394