IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT D. Remunerations I. Competence for definition 66. Indication as to the competence to determine the remuneration of the governing bodies The members of the corporate governing bodies are remunerated in accordance with the remuneration policy proposed by the Remuneration Committee and approved by the General Meeting of Shareholders. In order to ensure that shareholders were provided with the necessary information and clarifications, the member of the Remuneration Committee, Vítor Pratas Sevilhano, participated via videoconference in the Shareholders’ General Meeting held on May 29, 2025 II. Remuneration Committee 67. Composition of the remuneration committee, including details of individuals or legal persons recruited to provide services to said committee and statement on the independence of each member and advisor. The Remuneration Committee is made up of three members: Vítor Pratas Sevilhano, Joaquim Alexandre de Oliveira e Silva and António Javier Dopico Grandio. The members of the Remuneration Committee are independent of the members of the Board of Directors. It will be up to the Remuneration Committee, within the scope of its judgement of necessity and convenience, to duly assess the contracting of any consultancy services to be provided with total independence and by providers who should not, without the express authorisation of the Remuneration Committee, be contracted to provide other services, within the scope of their respective competences, to the Company or to others in a controlling or group relationship with it. 296