IBERSOL | Integrated Management Report - 2024

Individual Financial Statements Employee benefits Short-term employee benefits such as salaries, wages and social security contribu- tions are recorded under personnel costs. Liabilities are recorded in the period in which all employees, including members of the Board of Directors, acquire the re- spective right, regardless of the date of payment, and the balance outstanding at the date of the statement of financial position is shown under current payables. Expenses to be recognized and accrued income Expenses and income are recorded in the period to which they refer, regardless of whether they are paid or received, in accordance with the accrual accounting prin- ciple. The differences between the amounts received and paid and the corresponding in- come and expenses are recorded under “Accounts receivable” or “Accounts pay- able”, depending on whether they are receivable or payable. In the periods ended 31 December 2024 and 2023, other operating income and ex- penses are broken down as follows: Note 2024 2023 External supplies and services 3.2.1. -296 892 -236 875 Personnel costs 3.2.2. -483 865 -484 482 Impairment of investments in subsidiaries (losses/reversals) 6.1. a 6.3. - - Gains or losses relating to investments 3.2.3. 195 025 - Other operating income/(expense) 3.2.4. -127 218 -62 849 3.2.1. External supplies and services External Supplies and Services in 2024 and 2023 can be broken down as follows: 2024 2023 Services fees 294 999 234 743 Other services 1 893 2 132 Total 296 892 236 875 484