IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Typology Acquisition Date Due Date Amount as of 31/12/2023 Purchase of TB TB reimbur- sement Exchange rate effect Chage in impairment losses Amount as of 31/12/2024 Gross annual return non- readjustable 24/11/2021 31/07/2024 57 685 - -56 080 -1 606 - - 17% indexed to USD 21/09/2022 15/03/2024 82 759 - -81 665 -1 094 - - 5% non- readjustable 06/09/2022 14/03/2024 207 266 - -203 390 -3 876 - - 17% non- readjustable 19/09/2022 31/07/2024 100 356 - -98 424 -1 931 - - 17% indexed to USD 06/05/2021 31/08/2024 287 452 - -281 938 -5 513 - - 7% non- readjustable 06/10/2022 14/03/2024 259 971 - -255 102 -4 869 - - 17% non- readjustable 15/12/2022 15/03/2025 92 578 - - -1 868 - 90 710 19% non- readjustable 15/12/2022 05/04/2025 98 294 - - -1 986 - 96 308 17% Total TB Current - -976 600 -22 744 - 187 018 non- readjustable 15/12/2022 11/03/2026 148 900 - - -2 993 - 145 907 17% non- readjustable 06/10/2022 11/03/2026 245 478 - - -4 940 - 240 538 19% non- readjustable 19/08/2024 15/09/2031 - 185 693 - - -11 878 173 815 19% non- readjustable 19/08/2024 15/02/2031 - 232 116 - - -14 847 217 269 19% non- readjustable 19/08/2024 15/02/2031 - 232 116 - - -14 847 217 269 19% indexed to USD 06/11/2024 15/02/2029 - 239 762 - - -15 336 224 426 5% indexed to USD 06/11/2024 15/02/2029 - 239 762 - - -15 336 224 426 5% Total TB Non-Current 1 129 449 - -7 932 -72 244 1 443 650 The indices used for Probability of Default and Loss Given Default of Angolan Treasury Bonds are in accordance with Moodys and S&P publications, the probability of default considered was 7.9% and the loss given default considered to be 59%. Treasury bond changes In 2024 and 2023 changes in treasury bonds are presented as follows: 441