IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT for the assessment and pronouncement on the strategic guidelines and risk policy, acting in a timely manner in relation to the Board of Directors’ final decisions on these matters, gathering information on the Group’s operational and financial performance, changes in the composition of the companies and businesses portfo- lio, and the content of the main decisions taken. IV. STATUTORY EXTERNAL AUDITOR 39. Statutory External Auditor identification and the representing partner. The statutory auditor of the Company is “KPMG & Associados – Sociedade de Revisores Oficiais de Contas, SA.”, designated by the General Meeting 29 May 2025 for the mandate’s course 2025/2027, represented by the Statutory Auditor José Miguel Ribeiro da Silva Marques and Substitute, Rui Filipe Dias Lopes, Statutory Auditor. 40. Permanence of functions. The mentioned Statutory Auditor of the Company, KPMG & Associados, performs functions in the Company from its nomination occurred at the General Meeting 14 May 2018 to the present, being the respective term of office in progress of 2025/2027. 41. Other services provided to the Company. The Statutory Auditor is also the Company’s external auditor. 276