IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 8.6. Financial assets and liabilities As at 31 December 2024 and 2023, financial assets and liabilities are detailed as follows: Book Value Valuation Method Financial Assets Category Year 2024 Year 2023 Other non-current assets loans and receivables 9 529 435 8 853 318 amortised cost Other current assets loans and receivables 1 630 669 1 580 739 amortised cost Non-current financial assets other assets 273 924 396 355 amortised cost Cash and cash equivalents loans and receivables 140 659 284 188 538 842 amortised cost Clients loans and receivables 10 620 875 7 855 070 amortised cost Other debtors loans and receivables 8 828 016 5 605 985 amortised cost 171 542 202 212 830 309 Book Value Valuation Method Financial Liabilities Category Year 2024 Year 2023 Financing obtained other liabilities 28 960 979 28 454 044 amortised cost Suppliers other liabilities 59 345 148 54 886 999 amortised cost Accrued expenses other liabilities 12 209 057 16 305 349 amortised cost Other creditors other liabilities 5 160 148 3 899 162 amortised cost 105 675 332 103 545 554 As shown in Notes 5.2. and 8.5 financial Assets (Customers and Other Debtors) and other financial assets (TO’s) show impairment losses., respectively. Gains and losses on financial assets and liabilities in 2024 and 2023 were as follows: dec/ 2024 dec/ 2023 Accounts receivable 49 205 12 255 Other financial assets - 157 279 49 205 169 534 In 2024 and 2023, interest on financial liabilities at amortized cost amounts to 877,144 and 2,436,470 euros, respectively. 445