IBERSOL | Integrated Management Report - 2024

CORPORATE GOVERNANCE REPORT IV. STATUTORY EXTERNAL AUDITOR 39. Statutory External Auditor identification and the representing partner. The statutory auditor of the Company is “KPMG & Associados – Socie- dade de Revisores Oficiais de Contas, SA.”, designated by the General Meeting 18 June 2021 for the mandate’s course 2021/2024, represented by the Statutory Auditor Dr. Pedro Manuel Bouça Morais Alves da Costa and Substitute, Dr. Vítor Manuel da Cunha Ribeirinho, Statutory Auditor. 40. Permanence of functions. The mentioned Statutory Auditor of the Company, KPMG & Associados, performs functions in the Company from its nomination occurred at the General Meeting 14 May 2018 to the present, being the respective term of office in progress of 2021/2024. 41. Other services provided to the Company. The Statutory Auditor is also the Company’s external auditor. V. EXTERNAL AUDITOR 42. Identification. The external auditor named under article 8th of the Securities Code is “KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.” registered in the Securities Market Commission under nº 20161489, and in 2023 its representative was the Statutory Audit Dr. Pedro Manuel Bouça de Morais Alves da Costa (ROC nº 1466). 43. Permanence of Functions. The external auditor was elected for the first time in 2018 and he is in his second term (2021/2024). The partner who represents the actual External Auditor/Statutory Auditor held functions since 2019. 274