IBERSOL | Integrated Management Report - 2024

CORPORATE GOVERNANCE REPORT a) Promote that Transactions with Related Parties and, when reasonable and insofar as they may exert influence, the Transactions of Affiliates, are duly documented and, when applicable, disclosed under the terms established in this Procedure; b) Keep the Board of Directors informed of any Transactions with Related Parties or Transactions of Affiliates that they are aware of. 90. Statement of the transactions that were subject to control in the reference year. There were no transactions with related parties subject to control. 91.Description of the procedures and criteria applicable to the supervisory body for the purposes of prior assessment of the business to be carried out between the Company and holders of qualifying holdings or entities that are in a relationship with them. All transactions carried out with related parties are communicated to the Supervisory Board, under the terms and along with the elements contained in articles 4. to 8. of the referred procedure ( ANEXO A ). The procedures applicable to the intervention of the Supervisory Board in the prior assessment of any eventual business to be carried out between the Company and holders of qualified holdings follow the rules of the respective Internal Procedure in matters of transactions with related parties and compliance with Recommendation II.5.1 of the IPCG/2023 Corporate Governance Code, followed in Appendix -A to this Governance Report the respective “ Internal Procedure in Matters of Transactions with Related Parties ”. II. Elements related to transactions 92. Indication of the location of the financial statements where in- formation about business dealing with related parties is available, in accordance with IAS 24, or, alternatively, a reproduction of this infor- mation. Information on transactions with related parties is provided in the Annex to the individual financial statements and in the Annex to the consolidated financial statements (see Notes 11 of the respective Reports). 308