IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Brands Industrial property Other intangible assets Intangible assets in progress Total 01 January 2023 15 216 667 8 827 817 1 654 327 1 163 972 26 862 783 Currency translation - -154 978 - -51 720 -206 698 Additions - 2 999 265 438 662 148 672 3 586 599 Decreases - -28 321 -451 663 -3 800 -483 784 Transfers - 477 017 8 948 -457 017 28 948 Amortization for the year -1 100 000 -1 984 310 -198 606 - -3 282 916 31 December 2023 14 116 667 10 136 490 1 451 668 800 107 26 504 932 Cost 22 000 000 43 042 919 10 888 275 800 107 76 731 301 Accumulated amortization -7 883 333 -28 595 489 -9 404 310 - -45 883 132 Accumulated Impairment - -4 310 940 -32 296 - -4 343 237 31 December 2023 14 116 667 10 136 490 1 451 669 800 107 26 504 932 Acquisition by business combination - 15 840 465 - - 15 840 465 Currency translation - -16 269 - -1 250 -17 519 Additions - 2 830 779 300 214 27 814 3 158 807 Decreases - -243 804 -60 054 - -303 858 Transfers - 80 073 112 447 -184 116 8 404 Amortization for the year -1 100 000 -2 301 701 -862 167 - -4 263 868 31 December 2024 13 016 667 26 326 033 942 109 642 555 40 927 365 Cost 22 000 000 62 116 782 9 611 234 642 555 94 370 571 Accumulated amortization -8 983 333 -31 479 809 -8 636 829 - -49 099 971 Accumulated Impairment - -4 310 940 -32 296 - -4 343 236 31 December 2024 13 016 667 26 326 033 942 109 642 555 40 927 365 Changes in Intangible assets During the years ended 31 December 2024 and 2023, the movement in the value of intangible assets, as well as in the respective amortization and accumulated impair- ment losses, was as follows: The acquisition by concentration of business activities corresponds to the intangible assets acquired within the Medfood business (note 6.1). 405