IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT 46. Identification of non-audit services provided by the external auditor to the company and/or to com- panies in a control relationship with it, as well as an indication of the internal procedures for the approval of the contracting of such services and the reasons for their procurement. The services provided by the External Auditor and Statutory Auditor, other than Auditing, have always been approved by the Supervisory Board, in compliance with the applicable legal rules and internal procedures established for this purpose. These services essentially consist of training and support services to safeguard the fulfilment of contractual obligations, allowed by the new legal regime of the new Statute of the Order of Statutory Auditors in force, in Portugal and abroad, which are approved by the Supervisory Board. In the rendered services provided other than auditing, auditors have instituted strict internal rules to guarantee the safeguarding of their independence, and these rules have been adopted in the provision of these services and subject to monitoring by the company, especially by the Supervisory Board. In 2025, fees for services other than audit represented 4.8% of the total services provided by KPMG to the Group. 47. Disclosure of the annual remuneration paid by the company and/or by legal entities in a control or group relationship to the auditor and to other natural or legal persons belonging to the same network, including a breakdown of the percentage relating to the following services: The total annual remuneration paid by the Company and other companies in a control or group relationship to the auditor or other corporate entities belonging to auditor’s network amounted in 2025 to 259.650 euros, as follows: 278