IBERSOL | Integrated Management Report - 2024

Individual Financial Statements 5 REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS On the management report Pursuant to article 451, nr. 3, al. (e) of the Portuguese Companies' Code, it is our opinion that the management report was prepared in accordance with the applicable legal and regulatory requirements, the information contained therein is consistent with the audited financial statements and, having regard to our knowledge and assessment of the Entity, we have not identified any material misstatements. On the corporate governance report Pursuant to article 451, nr. 4 of the Portuguese Companies' Code, it is our opinion that the corporate governance report includes the information required to the Entity in accordance with Article 29-H of the Portuguese Securities Code, and we have not identified any material misstatements on the information provided therein in compliance with paragraphs c), d), f), h), i) and l) of nr. 1 of that article. On the remunerations report Pursuant to article 26-G, nr. 6, of the Portuguese Securities Code, we hereby inform that the Entity has included in a separate chapter of its corporate governance report the information required under paragraph 2 of that article. On the European single electronic format (ESEF) The financial statements of Ibersol, S.G.P.S., S.A. for the year ended 31 December 2024 have to comply with the applicable requirements established by the European Commission Delegated Regulation 2019/815 of 17 December 2018 (ESEF Regulation). Management is responsible for the preparation and presentation of the annual report in accordance with the ESEF Regulation. Our responsibility is to obtain reasonable assurance about whether the financial statements, included in the annual report, have been prepared in accordance with the requirements of the ESEF Regulation. Our procedures considered the OROC (Portuguese Institute of Statutory Auditors) technical application guide on ESEF reporting and included obtaining an understanding of the financial reporting process, including the presentation of the annual report in a valid XHTML format. In our opinion, the financial statements, included in the annual report, are presented, in all material respects, in accordance with the requirements established by the ESEF Regulation. 520