IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.2.5. Expenses to be recognized Detail of expenses to be recognized: dec/2024 dec/2023 Rents and condominium 427 008 432 434 Discount value of guarantees 226 567 229 217 External supplies and services 476 626 332 808 Accrued insurance 1 099 925 804 804 Others 215 630 78 386 Total expenses to be recognised 2 445 755 1 877 649 Rents and condominiums recognized in this item fall under the recognition exemp- tions set in IFRS 16. 5.3. Accounts payable In the periods ended 31 December 2024 and 2023, the accounts payable item breaks down as follows: Note dec/2024 dec/2023 Non-current payables Non-current payables 3 704 3 704 3 704 3 704 Current payables Suppliers 5.3.1. 59 345 148 54 886 999 Accrued expenses 5.3.3. 21 606 794 25 136 233 Other creditors 5.3.2. 5 156 444 3 895 458 State and other public entities 8 583 591 8 284 037 Income to be recognised 5.3.4. 735 990 489 187 95 427 967 92 691 914 Total accounts payable 95 431 671 92 695 618 State and other public entities The balance of the item State and other public entities results, essentially, from VAT payable 3,499,933 euros (3,441,749 euros in 2023) and Social Security 4,003,096 (3,622,362 euros in 2023). 395