IBERSOL | Integrated Management Report - 2024

Individual Financial Statements 10. Transactions with related parties Accounting policies A related party is a person or entity that is related to the Group, including those that own or are subject to influence or control by the Company. Transactions with related parties in 2024 and 2023 are as follows: 2024 Transactions Dividends received Financial income Product and service sales Product and service acquisition Total Ibersol Restauração, S.A. 30 000 000 6 516 211 1 044 000 -7 703 37 552 508 Total 30 000 000 6 516 211 1 044 000 -7 703 37 552 508 2023 Transactions Dividends received Financial income Product and service sales Product and service acquisition Total Iberusa – Hotelaria e Restauração, S.A. 247 196 247 196 Ibersol Restauração, S.A. 30 000 000 7 669 439 990 000 6 720 38 666 159 Ibersol Madeira e Açores Restauração, S.A. 500 000 500 000 UQ Consult - Serviços de Apoio à Gestão, S.A. 11 604 Total 30 500 000 7 916 635 990 000 18 324 39 413 355 Balances with related parties in 2024 and 2023 are as follows: 512