IBERSOL | Integrated Management Report - 2024

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report II.2.5.(3) Idem on the appointment of members of the corporate bodies. partially adopted 15 v.d. explanation below at the end of this table II.2.5.(4) Idem on performance assessment adopted 24 II.3.1. The Articles of Association or equivalent means adopted by the company set out the mechanisms to ensure that, within the limits of the applicable laws, the members of the management and super- visory bodies have permanent access to all neces- sary information to assess the performance, situa- tion and development prospects of the company, including, specifically, the minutes of the meet- ings, the documentation supporting the decisions taken, the convening notices and the archive of the meetings of the executive management body, without prejudice to access to any other docu- ments or persons who may be requested to pro- vide clarification. adopted 21 to 23, 29, 34, 35, 38, 50 to 55 and 63 to 65 II.3.2. Each body and committee of the company en- sures, in a timely and adequate manner, the inter- organic flow of information required for the exer- cise of the legal and statutory powers of each of the other bodies and committees. adopted 21 to 23, 29, 34, 35, 38, 50 to 55 and 63 to 65. II.4.1. By internal regulation or an equivalent hereof, the members of the management and super- visory bodies and of the internal committees shall be obliged to inform the respective body or committee whenever there are any facts that may constitute or give rise to a conflict between their interests and the interest of the company. adopted 18, 27, 29, 32, 49, 89 to 91 Annex A to this Report (in particular points 6 e 3.1B). 312