IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 V. EXTERNAL AUDITOR 42. Identification. The external auditor named under article 8th of the Securities Code is “KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.” registered in the Securities Market Commission under nº 20161489, and in 2023 its representative was the Statutory Audit José Miguel Ribeiro da Silva Marques (ROC nº 1763). 43. Permanence of Functions. The external auditor was elected for the first time in 2018 and he is in his second term (2025/2027). The partner who represents the actual External Auditor/Statutory Auditor held functions since 2025 and shall cease such duties upon the appointment of the company’s new external auditor. 44.Policy and frequency of rotation of the external auditor and its partner. The external auditor and its representative partner member in the performance of its duties are in its third mandate. The election for each mandate is carried out by the General Meeting upon proposal of the Supervisory Board and the frequency of rotation thereof shall be appraised in accordance with best corporate governance practices at the date of the proposal for a new term of office. 45. Identification of the body responsible for assessing the external auditor and the frequency with which such assessment is performed. The Supervisory Board annually assesses the work of the external auditor and states its conclusions in its Report and Opinion, issued in the terms and for the purposes of art. 420.1.g) of the Commercial Companies Code (CSC). 277