IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.4.5 Payment practices [DR ESRS G1-6] The Group’s average payment time to its suppliers is 90 days from the date the invoice is issued. Payment times typically do not differ depending on the market in which the Group operates (Portugal, Spain, Angola) or the type of supplier (of products, services and their respective types). Nor does it vary according to the size of the supplier, and in particular it is not longer for small and medium-sized companies. At the end of the 2024 financial year there were no legal proceedings pending for late payment. 233