IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 3.2.2. Payroll Costs Payroll costs in 2024 and 2023 can be broken down as follows: 2024 2023 Salaries and wages - Board of directors 274 052 292 210 Salaries and wages - Employees 113 118 96 236 Social security contributions 85 881 86 074 Insurance against accidents at work 5 228 5 764 Others payroll costs 5 585 4 198 Total 483 865 484 482 Average no. of employees 3 3 Other personnel costs include health and life insurance and occupational medicine. The remuneration of the members of the governing bodies is shown in note 10. 3.2.3. Gains or losses relating to investments In 2024, Ibersol sold its subsidiary Belsai, the resulting gain is presented as follows: 2024 2023 Gains or losses relating to investments Added value on the sale of Belsai subsidiary 195 025 - 195 025 - Gains or losses relating to investments 195 025 - 3.2.4.Other operating income/(expenses) Other expenses and other operating income breakdown in 2024 and 2023 is pre- sented as follows: 485