IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT The CAPEX component considered eligible under the EU Green Taxonomy was valued at €21,743,490.00 and refers to activities falling under sections 7 and 9 of Delegated Regulation (EU) 2021/2139 and section 3 of Delegated Regulation (EU) 2023/2486, as detailed above. Taxonomy-aligned CAPEX (numerator) was valued at €106,093.30, taking into account the criteria set out in Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. Consequently, in 2024 the proportion of CAPEX aligned with the Taxonomy was 0.090%. Eligible and Taxonomy-aligned OPEX (numerator) was valued at €166,481.74 and refers to activities falling under sections 6 and 7 and aligned with the criteria set out in Delegated Regulation (EU) 2021/2139, as detailed above. Activities eligible in terms of opex for the taxonomy and not sustainable from an environmental point of view were not considered. Therefore, in 2024 the proportion of OPEX aligned with the Taxonomy was 1.219%. (euros) 2024 Continued Operations 2023 Continued Operations Increases in tangible assets [Note 6.3.b)] 38 363 083 29 373 332 Increases in intangible assets [Note 6.2.b)] 3 158 807 3 586 599 RoU increases (Note 6.5) 75 922 735 164 625 819 Total Reference Capex 117 444 625 197 585 750 (euros) 2024 Continued Operations 2023 Continued Operations Rents from contracts with a lease term of less than 1 year [Note 4.3.1.b)] 4 656 825 2 736 318 Maintenance and repairs (Note 4.3.1) 8 998 078 7 357 403 Total Reference OPEX 13 654 903 10 093 721 160