IBERSOL | Integrated Management Report - 2024

CORPORATE GOVERNANCE REPORT 74. Criteria that underlie the allocation of variable remuneration in options and indication of the deferral period and the exercise price and the members of the Company. No remuneration involving the allocation of share options is envisaged or has been applied. 75. Main parameters and reasoning for any scheme of annual bonuses and any other noncash benefits. There is no system of annual awards or other non-cash benefits. 76. Main characteristics of complementary pension or early retirement schemes for the Directors and date on which they were approved at the general meeting, on an individual basis. There is no pension scheme, supplementary or otherwise, or early re- tirement scheme for members of the governing bodies, audit bodies or other senior managers. IV. Disclosure of remuneration 77. Indication of the annual amount of remuneration earned, in an aggregate and individual manner, by the members of the company’s management body, from the company, including fixed and variable remuneration and, in relation to this, mention of the different components that gave rise to it. The executivemembers of the Board of Directors are remunerated by the shareholder ATPS- SGPS, SA, which has subscribed on 2nd January 2024 a contract for services with Ibersol Restauração, SA. having received for such services, in 2024, a total of 1,137,300.00 euros. One of the obligations of ATPS-Sociedade Gestora de Participações Sociais, SA. under the contract for services with Ibersol, Restauração, SA. is to ensure that the Executive Directors of the Company António Alberto Guerra Leal Teixeira and António Carlos Vaz Pinto de Sousa perform their duties without the Company incurring any additional expense. So, the Company does not 302