IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Discount rate: Analysis year 2024 Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 213 108 -41 989 -0,50% 235 699 -19 399 WACC rate applied 255 098 - 0,50% 287 737 32 639 1,00% 295 350 40 252 Analysis year 2023 Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 431 484 - -0,50% 431 484 - WACC rate applied 431 484 - 0,50% 431 484 - 1,00% 431 484 - Perpetuity growth rate: Analysis year 2024 Perpetuity growth rate Impairment Variation in impairment - increase/(decrease) 1% less than the base 295 350 40 252 0.5% less than the base 268 765 13 668 base 2% more 255 098 0.5% more than the base 242 545 -12 553 1% more than the base 227 697 -27 401 Analysis year 2023 Perpetuity growth rate Impairment Variation in impairment - increase/(decrease) 1% less than the base 431 484 - 0.5% less than the base 431 484 - base 2% more 431 484 - 0.5% more than the base 431 484 - 1% more than the base 431 484 - 416