IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Other operating income 2024 2023 Incentives 2 095 200 - Reversão de provisão para outros riscos e encargos (nota 10.1) 780 000 246 456 Operating subsidies 83 966 7 369 077 Supplementary income 7 690 423 266 166 Exchange differences 112 505 - Gains on tangible fixed assets 223 963 19 856 Impairment (reversal) of accounts receivable 183 092 120 000 Investment subsidies 635 967 13 517 Other operating income 504 273 449 788 12 309 388 8 484 860 Other operating income / (expenses) 9 493 530 4 908 081 Within the scope of the support lines for large companies, an incentive of 2,095,200 euros was recognized in 2024, relating to the conversion of financing into a non- refundable grant. The increase in supplementary income is essentially due to the increase in revenue from contracts with suppliers and franchisees, which has followed the activity’s pro- gress. In 2024, after final approval by the promoter, the amount of around 965,000 eu- ros relating to non-refundable investment subsidies was received by the subsidiary Ibergourmet, of which 625,370 euros has already been recognized as income for the period, taking into account the depreciation already recognized in the year and in past years relating to the underlying assets. 387