IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 7 REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS On the consolidated management report Pursuant to article 451, nr. 3, al. (e) of the Portuguese Companies' Code, it is our opinion that the consolidated management report was prepared in accordance with the applicable legal and regulatory requirements, the information contained therein is consistent with the audited consolidated financial statements and, having regard to our knowledge and assessment of the Group, we have not identified any material misstatements. As defined in Article 451, nr. 7 of the Portuguese Companies' Code, this opinion is not applicable to the non-financial statement included in the Management Report. On the Corporate Governance Report According to Article 451, nr. 4, of the Portuguese Companies' Code, it is our opinion that the corporate governance report includes the information required to the Group in accordance with Article 29-H of the Portuguese Securities Code, and we have not identified any material misstatements on the information provided therein in compliance with paragraphs c), d), f), h), i) and l) of nr.1 of that article. On the non-financial information Pursuant to article 451, nr. 6, of the Portuguese Companies' Code, we inform that the Group has included in its management report the non-financial statement defined in article 508-G of the Portuguese Companies’ Code. On the remunerations report Pursuant to article 26-G, nr. 6, of the Portuguese Securities Code, we inform that the Entity has included in a separate chapter of its corporate governance report the information required in nr. 2 of that article. On the European single electronic format (ESEF) The consolidated financial statements of Ibersol, S.G.P.S., S.A. for the year ended 31 December 2024 have to comply with the applicable requirements established by the European Commission Delegated Regulation 2019/815 of 17 December 2018 (ESEF Regulation). Management is responsible for the preparation and presentation of the annual report in accordance with the ESEF Regulation. Our responsibility is to obtain reasonable assurance about whether the consolidated financial statements, included in the annual report, have been prepared in accordance with the requirements of the ESEF Regulation. Our procedures considered the OROC (Portuguese Institute of Statutory Auditors) technical application guide on ESEF reporting and included, among others:  obtaining an understanding of the financial reporting process, including the presentation of the annual report in a valid XHTML format; and  identifying and assessing the risks of material misstatement associated with tagging financial statement information in XBRL format using iXBRL technology. This assessment was based on an understanding of the process implemented by the entity to label the information. 467