IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 6 On the additional matters provided for in article 10 of the Regulation (EU) 537/2014 According to article 10 of the Regulation (EU) 537/2014 of the European Parliament and of the Council, of 16 April 2014, and in addition to the key audit matters mentioned above, we also report the following:  We were first appointed as auditors of the Entity at the General Shareholders’ Meeting held on 14 May 2018 to complete the mandate from 2017 to 2020. We were appointed at the General Shareholders’ Meeting held on 18 June 2021 for a second mandate from 2021 to 2024.  Management has confirmed to us that they are not aware of any fraud or suspicion of fraud having occurred that has a material effect on the financial statements. In planning and executing our audit in accordance with ISAs we maintained professional scepticism, and we designed audit procedures to respond to the possibility of material misstatement in the financial statements due to fraud. As a result of our work, we have not identified any material misstatement of the financial statements due to fraud;  We confirm that the audit opinion we have issued is consistent with the additional report we prepared and submitted to the Entity’s supervisory body on 30 April 2025.  We declare that we have not provided any prohibited services as described under article 5 of Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014, and that we have remained independent from the Entity during the course of the audit. 30 April 2025 SIGNED ON THE ORIGINAL KPMG & Associados Sociedade de Revisores Oficiais de Contas, S.A. (no. 189 and registered with CMVM under no. 20161489 ) represented by Pedro Manuel Bouça de Morais Alves da Costa (ROC no. 1466 and registered at CMVM with no. 20161076) 521