IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements 4.3.2. Payroll Costs Payroll costs in 2023 and 2022 can be broken down as follows: 2023 2022 Wages and salaries 97 528 539 80 303 445 Social security contributions 22 867 453 20 252 644 Meal subsidy (note 5.1.1.) 4 57 4 938 3 302 878 Insurance against accidents at work 1 189 949 823 317 Others payroll costs 1 184 287 769 523 Total 127 345 166 105 451 807 Nº Médio de empregados 7 926 7 161 The increase in personnel costs reflects the rise in activity and the growth in the minimum wage. Other personnel costs include, namely, indemnities, recruitment and training of per- sonnel and workplace health. The remuneration of the members of the board is presented in note 12. 4.3.3. Other operating income/(expenses) Other expenses and other operating income breakdown in 2023 and 2022 is pre- sented as follows: Other operating expenses 2023 2022 Other provisions (10.1) - 965 000 Direct/indirect taxes not affecting the operating activity 765 646 749 791 Losses on tangible fixed assets 570 005 33 060 Exchange differences 1 255 525 775 411 Stock losses 100 517 491 863 Membership fees, donations and gifts and inventory samples 124 211 236 845 Impairment adjustments (of receivables) (Notes 5.2.1. and 5.2.3.) 104 393 271 814 Correction of accounting specialization 330 028 - Other operating expenses 326 455 242 977 3 576 779 3 766 760 426