IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 The Fiscal Board, in compliance with Art. 29-S nr 1 of the Securities Code and internal policy regarding transactions with related parties, carried out the assessment of such transactions. During the year, transactions with related parties or qualified shareholders formed part of the company’s current activity, were carried out under market conditions complying with the ap- plicable legal and regulatory requirements The Fiscal Board examined the individual and consolidated Management Report and the individual and consolidated Financial Statements and respective annexes, relating to the 2024 financial year, presented by the Board of Directors, as well as the Legal Certification of Accounts and Audit Report submitted by the Auditor KPMG & Associados, SROC, S.A., included in the “Additional Report of the External Auditor to the Supervisory Body”, for the 2024 financial year, as required by Article 11 of regulation (EU) nr 537/2014 of the Parliament and of the Council of 16th April 2014. It includes the scope of the Audit, the partners and em- ployees of the Statutory Auditor who participated, the consolidation perimeter mentioning the entities not audited by KPMG, materiality, relevant audit matters, independence and the additional services provided, as well as, amongst others, the results of the analysis of Internal Control that responds to the questions raised, the answers obtained and the recommenda- tions made. The Fiscal Board, in compliance to no. 5 article 420 of the Commercial Societies Code, as- sessed the Corporate Governance Report and attested to its inclusion of the required ele- ments of the 29-H article of the Portuguese Securities Market Code. 2. Opinion: Considering the above, the Fiscal Board is of the opinion that conditions are fulfilled for ap- proval, by the General Meeting, of: a) The Management Report, the financial consolidated and individual statements of 2024 and respective annexes, as well as the Governance Report; b) The proposal of distribution of year-end results presented by the Board of directors. Porto, 30 th April 2025 The Fiscal Board Dr. Herminio António Paulos Afonso (Chairman) Dr. Carlos Alberto Alves Lourenço (Member) Doutora Maria José Martins Lourenço da Fonseca (Member) 525