IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements 8.1.3. Reserves and retained earnings Currency conversion reserve The currency conversion reserve corresponds to the accumulated amount related to the appropriation by the Group of exchange rate differences resulting from the translation of the financial statements of subsidiaries operating outside the Euro zone. Legal reserve Commercial legislation establishes that at least 5% of the annual net income must be allocated to reinforce the legal reserve until it represents at least 20% of the share capital. This reserve cannot be distributed except in the event of liquidation of the company. It may, however, be used to absorb losses, after the other reserves have been exhausted, or incorporated into the capital. In the periods presented, the legal reserve is not constituted by its maximum limit. Retained earnings and other reserves This item refers to reserves constituted through the transfer of results from previous periods, the reduction of share capital and other movements. The amount of the group’s unavailable reserves amounts to 2,696,712 euros and concerns own shares held by the group. The amounts to be distributed to shareholders are calculated based on the company’s individual accounts, which show the amount of 183,029,661 euros available. There are no limitations on Ibersol’s ability to access or use the group’s assets and settle liabilities, other than those that may result from the law. 8.1.4.Non-controlling interests In the financial year ended 31 December 2024 and 2023, non-controlling interests and their movements are detailed as follows: % dec/2023 Increases Reductions dec/2024 dec. 2024 dec. 2023 Restmon 39% 39% -64 267 - -122 -64 389 FoodOrchestrator 84% 84% 109 045 - -28 683 80 362 EatTasty 84% 84% -14 132 - -527 -14 659 Outros 800 - - 800 31 446 - -29 331 2 114 % dec/2022 Increases Reductions dec/2023 dec. 2023 dec. 2022 Restmon 39% 39% -63 982 - -285 -64 267 FoodOrchestrator 84% 84% - 214 239 -105 194 109 045 EatTasty 84% 84% - 4 150 -18 282 -14 132 Outros -17 737 18 536 - 800 -81 719 236 925 -123 760 31 446 432