IBERSOL | Integrated Management Report - 2024

Individual Financial Statements the amount of impairment decreases, the amount of impairment losses previously recognized is also reversed in the income statement if the decrease in impairment is objectively related to the event occurring after initial recognition. For the periods ended 31 December 2024 and 2023, the breakdown of accounts re- ceivable is as follows: Note dec/2024 dec/2023 Current receivables Other debtors 14 674 8 922 Other debtors - related parties 10 255 000 1 686 269 Personnel 2 705 2 705 Deferred 5 247 5 610 Total Current receivales 277 626 1 703 505 4.2. Accounts payable Accounting policies Recognition and derecognition Suppliers and other creditors Non-interest bearing debts to suppliers and third parties are measured at amortized cost so that they reflect their net present value. However, these amounts are not dis- counted as the effect of their financial updating is not considered material. In the periods ended 31 December 2024 and 2023, accounts payable were broken down as follows: Note dec/2024 dec/2023 Current payables Suppliers 3 265 5 106 Accrued expenses 4.2.1. 81 421 159 772 Other creditors 2 317 572 State and other public entities 264 948 18 000 Total Current Payables 351 950 183 450 488