IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Other operating income 2023 2022 Operating subsidies - - Supplementary income 246 456 244 407 Exchange differences 7 369 077 5 287 685 Indemnities and compensation 266 166 867 302 Gains on tangible fixed assets - 2 638 320 Impairment (reversal) of accounts receivable (Notes 5.2.1. and 5.2.3.) 19 856 3 666 Investment subsidies 120 000 62 915 Other operating income 13 517 44 189 Outros rendimentos operacionais 449 788 433 425 8 484 860 9 581 909 Other operating income / (expenses) 4 908 081 5 815 149 The increase in supplementary income is essentially due to the increase in revenue from contracts with suppliers and franchisees, which has followed the evolution of activity, as well as the effect of compensation for changes in traffic on SCUTS over the last two years, which amounted to around 1 million euros. Exchange rate net differences increased by 1 million euros compared to the same period in 2022, due to the devaluation of the Angolan currency from May 2023 on- wards. A compensation of 618,320 euros was received in 2022 from an insurance policy relating to the fire at Alicante airport (an amount entered under the compensation heading), and that resulting from the compensation agreement associated with the purchase of the EatOut group in Spain, amounting to 2 million euros. 427