IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Changes in goodwill In the periods ended 31 December 2024 and 2023, there were no changes in good- will, as follows:: Restaurants Counters Concessions and Catering Others Total 01 January 2023 7 147 721 12 558 945 34 505 388 179 721 54 391 775 Asset value 17 757 288 12 558 945 38 847 684 179 721 69 343 638 Accumulated impairment -10 609 567 - -4 342 296 - -14 951 863 31 December 2023 7 147 721 12 558 945 34 505 388 179 721 54 391 775 Additions - 4 195 902 - - 4 195 902 31 December 2024 7 147 721 16 754 847 34 505 388 179 721 58 587 677 Asset value 17 757 288 16 754 847 38 847 684 179 721 73 539 540 Accumulated impairment -10 609 567 - -4 342 296 - -14 951 863 31 December 2024 7 147 721 16 754 847 34 505 388 179 721 58 587 677 The additions relate to the purchase of Medfood, as in note 6.1. The Goodwill impairment analysis is detailed in note 6.5.1. 6.3. Intangible assets Accounting policies Initial recognition and measurement - Brands Brands acquired in business combinations are reflected at fair value on the date of the combination (Eat Out group). The determination of the useful life of the brands was carried out considering the sector’s benchmark for brands of this size, which in general point to a useful life period of 20 years. - Industrial property Industrial property includes: rights to exploit spaces (rights of entry or surface rights), rights to exploit Trademarks and concession rights. These intangibles are allocable to CGU’s. - Concessions and operating rights Concessions and operating rights are stated at historical cost. Concessions and ex- ploration rights have a finite useful life associated with the contractual periods and are stated at cost minus amortization and accumulated impairment losses. These intangibles are allocable to CGU’s. 402