IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 7.4. Financial assets and liabilities On 31 December 2024 and 2023, financial assets and liabilities were as follows: Book Value Valuation Method Financial Assets Category Year 2024 Year 2023 Financial investments in subsidiaries loans and receivables 108 967 448 109 006 467 amortised cost Loans granted to subsidiaries loans and receivables 130 908 996 117 008 996 amortised cost Group subsidiaries accounts receivable loans and receivables 10 178 066 9 864 617 amortised cost Cash and cash equivalents loans and receivables 56 962 159 63 180 587 amortised cost Other debtors loans and receivables 272 379 1 697 896 amortised cost 307 289 048 300 758 563 Book Value Valuation Method Financial Assets Category Year 2024 Year 2023 Borrowings obtained other liabilities 9 832 442 16 383 361 amortised cost Group subsidiaries accounts payable other liabilities 2 795 596 2 098 226 amortised cost Suppliers other liabilities 3 265 5 106 amortised cost Accrued expenses other liabilities 81 421 159 772 amortised cost State and other public entities other liabilities 264 948 18 000 amortised cost Other creditors other liabilities 2 317 572 amortised cost 12 979 989 18 665 036 505