IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Other entities refer to entities controlled by other holders of significant influence in the parent company of the Ibersol Group. The amounts shown under rents and leases relate to rents paid in the year and, as a result of IFRS16, do not correspond to the amount of rental costs reflected in the financial statements. The estimated commitments for payment of rents over the term of the respective contracts amount to about 542,923 euros on 31 December 2024 (682,432 euros on 31 December 2023), with the significant decrease explained essentially by the sale of the Burger King operation. Remuneration of the members of the board The compensation attributed to key managers corresponds to the compensation of the members of the Board of Directors and refers to: a) ATPS -Sociedade Gestora de Participações Sociais, S.A provides group administra- tion and management services under a service contract with the subsidiary Ibersol, Restauração, S.A. for the annual sum of 1,137,300 euros (in 2023: 1,078,008 euros). The obligations of ATPS -Sociedade Gestora de Participações Sociais, S.A. include ensuring that the company’s directors, António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira, perform their duties without Ibersol having to incur any additional costs. b) Remaining members in the amount of 249,382 euros (265,836 euros in 2023) Compensation is fixed and as of 31 December 2024 there are no benefit plans and in- centives or outstanding balances or other commitments. 12. Additional information required by law In accordance with the terms of article 508 - F of the Commercial Companies Code, the following is reported: a) In addition to the operations described in the notes above, as well as in the Management Report, there are no other operations considered relevant which are not reflected in the balance sheet or described in its notes; b) The fees for the Statutory Auditor in 2024 were 323,050 euros, of which 253,050 euros related to legal audit services (including limited review of semi-annual accounts worth 12,500 euros) and the remaining 70,000 euros related to other sustainability information gap analysis services; c) Note 11 of this Notes to the Accounts includes the disclosures relating to related party relationships in accordance with International Accounting Standards. 458