IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements Assets and liabilities of the unallocated segments dec 2023 dec 2022 Assets Liabilities Assets Liabilities Deferred Taxes 12 236 647 2 769 902 9 989 258 4 303 563 Income tax 3 550 462 156 520 109 587 413 865 Net Financing 188 538 842 28 454 044 237 132 629 70 081 886 BK sale receivable amount 6 803 122 - 32 974 762 - Non-current accounts receivable 396 355 - 501 388 - Investments in associates and joint ventures 6 323 998 - 3 087 921 - Debt instruments at amortised cost 1 580 739 - 3 068 858 - Total 219 430 165 31 380 466 286 864 403 74 799 314 Allocated by segment 492 953 179 326 078 790 365 777 585 194 149 115 Not allocated 219 430 165 31 380 466 286 864 403 74 799 314 Total Balance 712 383 344 357 459 256 652 641 989 268 948 429 The unallocated assets and liabilities resulting from investment, financing and tax activities managed on a centralized and consolidated basis, are as follows: INFORMATION BY GEOGRAPHY As at 31 December 2023 and 2022 the breakdown of revenues and non-current as- sets by geography is as follows: 31 December 2022 Portugal Angola Spain Group Turnover 203 358 050 14 279 000 137 959 519 355 596 569 Tangible and intangible fixed assets 115 476 055 15 220 590 26 706 441 157 403 085 Right-of-Use Assets 47 488 843 536 784 41 902 055 89 927 683 Investment property 8 470 400 - - 8 470 400 Goodwill 6 604 503 130 714 47 656 558 54 391 775 Deferred tax assets - - 9 989 258 9 989 258 Investments in assoc. and joint ven- tures 3 087 921 - - 3 087 921 Non-current accounts receivable 7 501 388 - 7 226 101 14 727 489 Debt instruments at amortised cost - 2 477 133 - 2 477 133 Total non-current assets 188 629 110 18 365 221 133 480 413 340 474 744 422