IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 - in accordance with which the executive members of the Board of Di- rectors are remunerated by the shareholder company ATPS-SGPS, SA, which has signed a contract to provide services with the group’s subsidi- ary, Ibersol Restauração, SA (see points 69, 70 and 77 above and Annex 1 to this Report), and consequently these members did not receive any other remuneration components, of any kind, in 2024. Recommendation VI.3.3 - The company has not set up an appoint- ments committee, as explained in points 15 and 27 above of this report. Notwithstanding, and taking into account the size of the Company, the composition of its corporate bodies (namely, the Board of Directors, composed of five members, two of whom are executive and three non- executive, the Supervisory Board, the Statutory Auditor, and the Remu- neration Committee), as well as the Company’s own organizational and operational structure — which has proven to be appropriately tailored to its scale — such structure has demonstrated to be adequate for ensuring the implementation of effective selection procedures for the appoint- ment of senior management. These procedures — in particular, through the adoption of rigorous selection mechanisms which allow for the ef- ficient identification and appointment of suitable candidates — have proven effective in ensuring the requisite qualifications and performance of such individuals in the discharge of their duties, while also upholding principles of diversity. Recommendation VII.2. - The Company does not have a specialized risk committee, and the internal control and risk management processes implemented in the Company are duly described in points 50 et seq. above, which appear, given the size and organic-functional structure of the Company and the nature of the risks to which it is exposed, ad- equate and efficient for the good and effective corporate functioning in this matter. 327