IBERSOL | Integrated Management Report - 2024

Individual Financial Statements 5.1.2. Supplementary capital contributions On 31 December 2024 and 2023, the balances recognized under this heading refer to capital contributions granted to Ibersol subsidiaries. Supplementary capital contribu- tions are not remunerated, nor do they have a defined repayment period. dec/2024 dec/2023 Acquistion value Acquistion value Ibersol Restauração, S.A. 62 990 000 62 990 000 Ibersol Madeira e Açores, S.A. 78 500 78 500 Ibersol Angola, S.A. 4 783 4 783 Total 63 073 283 63 073 283 Accumulated impairment losses - - Total capital contributions 63 073 283 63 073 283 Movements in supplementary capital contributions During the years ended 31 December 2024 and 2023, the movement in the value of sup- plementary capital contributions was as follows: Ibersol Restauração, S.A. Iberusa Hotelaria e Restauração, S.A. Ibersol Madeira e Açores, S.A. Ibersol Angola, S.A. Total 01 January 2023 62 990 000 5 870 000 78 500 4 783 68 943 283 Changes with impact on cash flows: Decreases -5 870 000 -5 870 000 Changes with no impact on cash flows: Others 31 de December de 2023 62 990 000 0 78 500 4 783 63 073 283 Changes with impact on cash flows: Increases Decreases Changes with no impact on cash flows: Others 31 de December de 2024 62 990 000 0 78 500 4 783 63 073 283 In 2023, the decrease corresponds to the refund of supplementary capital contribu- tions, as applicable and as shown in the statement of cash flows. 494