IBERSOL | Integrated Management Report - 2024

Individual Financial Statements The compensation awarded to key managers corresponds to the remuneration of the members of the Board of Directors and refers to:: a) ATPS - Sociedade Gestora de Participações Sociais, S.A. provides administration andmanagement services to the group, under a service contract with the subsidiary Ibersol, Restauração, S.A. for an annual amount of 1,137,300 euros (in 2023: 1,078,008 euros). The obligations of ATPS - Sociedade Gestora de Participações Sociais, S.A. include ensuring that the company’s directors, António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira, perform their duties without Ibersol having to incur any additional costs. b) Other members in the amount of 249,382 euros (265,836 euros in 2023). Remuneration is fixed and at 31 December 2024 there are no benefit or incentive plans or outstanding balances or other commitments. 11. Additional information required by law In accordance with Article 66-A of the Commercial Companies Code, we hereby inform you of the following: a) Apart fromtheoperationsdescribed in thenotes above, aswell as in theManagement Report, there are no other operations considered relevant that are not reflected in the balance sheet or described in its notes; b) The Statutory Auditor’s fees in 2024 were 120,000 euros, of which 50,000 euros related to legal audit services (including limited review of semi-annual accounts) and the remaining 70,000 euros related to sustainability information gap analysis services; c) Note 11 of these Notes to the Accounts includes the disclosures relating to relationships between related parties in accordance with International Accounting Standards. 12. Subsequent Events Accounting policies Events occurring between the date of the statement of financial position and the date of issue of the financial statements (“adjusting events”) are reflected in the financial statements. Events occurring between the statement of financial position date and the date of issue of the financial statements that provide information on conditions occurring after the statement of financial position date (“non-adjusting events”), if material, are disclosed in the notes to the financial statements. There are no subsequent events to 31 December 2024 that could have a material impact on the financial statements presented. 514