IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Assets and liabilities of the unallocated segments dec 2024 dec 2023 Assets Liabilities Assets Liabilities Deferred Taxes 9 207 174 4 088 399 12 236 647 2 769 902 Income tax 2 968 601 110 993 3 550 462 156 520 Net Financing 140 659 284 16 722 004 188 538 842 28 454 044 BK sale receivable amount 6 824 843 - 6 803 122 - Non-current accounts receivable 273 924 - 396 355 - Investments in associates and joint ventures 5 481 859 - 6 323 998 - Debt instruments at amortised cost 1 630 669 - 1 580 739 - Total 167 046 353 20 921 397 219 430 165 31 380 466 Allocated by segment 594 231 243 397 786 151 492 953 179 326 078 790 Not allocated 167 046 353 20 921 397 219 430 165 31 380 466 Total Balance 761 277 596 418 707 547 712 383 344 357 459 256 The unallocated assets and liabilities resulting from investment, financing and tax activities managed on a centralized and consolidated basis, are as follows: INFORMATION BY GEOGRAPHY As at 31 December 2024 and 2023 the breakdown of revenues and non-current as- sets by geography is as follows: 31 December 2023 Portugal Angola Spain Group Turnover 236 071 823 11 956 281 170 156 322 418 184 426 Tangible and intangible fixed assets 120 269 147 5 276 845 31 669 289 157 215 281 Right-of-Use Assets 51 058 215 447 997 167 310 380 218 816 592 Investment property 12 839 749 - - 12 839 749 Goodwill 6 604 503 130 714 47 656 558 54 391 775 Deferred tax assets - - 12 236 647 12 236 647 Investments in assoc. and joint ventures 6 323 998 - - 6 323 998 Non-current accounts receivable 396 355 - 8 752 686 9 149 041 Debt instruments at amortised cost - 585 250 - 585 250 Total non-current assets 197 491 967 6 440 806 267 625 560 471 558 332 382