IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Suppliers The balance of suppliers refers to current outstanding balances relating to insurance, statutory auditor’s fees, among others. State and other public entities The balance under the State and other public bodies heading is essentially due to VAT payable 246,098 euros (1,399 euros in 2023) and Social Security 9,655 euros (9,055 euros in 2023). 4.2.1. Accrued expenses As at 31 December 2024 and 2023 the breakdown of accrued expenses, is as follows: dec/2024 dec/2023 Accrued salaries 45 438 34 346 External supplies and services 983 1 140 Others 35 000 124 286 Total accrued expenses 81 421 159 772 4.3. Group subsidiaries In the periods ended 31 December 2024 and 2023, the breakdown of group companies is as follows: Note dec/2024 dec/2023 Current assets Income tax - RETGS 4.3.1. 2 376 029 2 189 376 Interest loans 4.3.2. 8 138 509 8 011 714 Accumulated impairment losses 4.3.2. -336 473 -336 473 Group subsidiaries - current assets 10 178 066 9 864 617 Current liabilities Income tax - RETGS 4.3.1. 2 795 596 2 098 226 Group subsidiaries - current liabilities 2 795 596 2 098 226 4.3.1. Income tax (RETGS) As a result of the application of the Special Taxation Regime for Groups of Companies (RETGS), the shareholder Ibersol - SGPS, S.A. will settle the tax of its subsidiaries with the tax authorities. Balances are presented as follows (notes 9.1.2 and 10): 489