IBERSOL | Integrated Management Report - 2024

Individual Financial Statements NOTES TO THE INDIVIDUAL FINANCIAL STATEMENTS 1. Presentation Ibersol - SGPS, SA (“Ibersol” or “Company”), with its head office at Edifício Península - Praça do Bom Sucesso, 105/159 - 9º - 4150-146 Porto, was incorporated on Decem- ber 30, 1985 with the purpose of carrying out the activity of managing non-financial holdings. The company is a public limited company and is listed on Euronext Lisbon. Company name: IBERSOL, SGPS, S.A. Registered Office: Edifício Península Praça do Bom Sucesso, nº 105 a 159, 9º, Porto, Portugal Legal Nature: Public Limited Company Share Capital: €41,514,818 N.I.P.C.: 501 669 477 Ibersol’s parent company and ultimate controlling entity is ATPS - SGPS, S.A., which holds 50.64%, with its head office at Edifício Península - Praça do Bom Sucesso, 105/159 - 9º - 4150-146 Porto. 2. Basis of preparation of the financial information 2.1. Basis of preparation 2.1.1. Approval of the financial statements The financial statements were approved by the Board of Directors and authorized for issue on 30 April 2025. It is the opinion of the Board of Directors that these finan- cial statements give a true and fair view of Ibersol’s operations, as well as its financial position and performance and cash flows. The shareholders have the right not to approve the accounts authorized for issue by the Board of Directors and to propose their amendment. 476