IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5. Investments 5.1.Financial investments in subsidiaries In the periods ended 31 December 2024 and 2023, financial investments in subsidiar- ies are broken down as follows: Note dec/2024 dec/2023 Participações financeiras 5.1.1 45 894 166 45 933 185 Prestações acessórias 5.1.2. 63 073 283 63 073 283 Total investimentos financeiros em subsidiárias 108 967 448 109 006 467 5.1.1. Financial shares Accounting policies Investments in shares of subsidiaries, associates and joint ventures are measured in accordance with IAS 27, at acquisition cost less any impairment losses. Subsidiaries are all entities (including structured entities) over which Ibersol has con- trol. Ibersol controls an entity when it is exposed to, or has rights over, variable returns from its involvement with Ibersol, and has the ability to affect those returns through its power exercised over Ibersol. Dividends received from these investments are recorded as gains on investments, when attributed. Ibersol, SGPS, S.A. prepares consolidated accounts. Ibersol’s financial shares are as follows: 491