IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements 4.3.2.Payroll Costs Payroll costs in 2024 and 2023 can be broken down as follows: 2024 2023 Wages and salaries 113 722 224 97 528 539 Social security contributions 25 443 540 22 867 453 Personal meals (note 5.1.1.) 4 186 693 4 57 4 938 Insurance against accidents at work 1 065 605 1 189 949 Others payroll costs 1 304 815 1 184 287 Total 145 722 877 127 345 166 Average nº of employees 8 471 7 926 In 2024, the NRS costs for the second half of the year are incorporated, as in note 6.1. Other personnel costs include, namely, indemnities, recruitment and training of per- sonnel and workplace health. The remuneration of the members of the board is presented in note 11. 4.3.3.Other operating income/(expenses) Other expenses and other operating income breakdown in 2024 and 2023 is pre- sented as follows: Other operating expenses 2024 2023 Direct/indirect taxes not affecting the operating activity 866 391 765 646 Losses on tangible fixed assets 287 165 570 005 Exchange differences 546 375 1 255 525 Stock losses 67 397 100 517 Membership fees, donations and gifts and inventory samples 167 506 124 211 Impairment adjustments (of receivables) 100 600 104 393 Other operating expenses 780 425 656 482 2 815 859 3 576 779 386