IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT The general principles of the remuneration policy for the Audit Bodies and the Board of the General Meeting, during the time of the respective mandate 2025-2028, are as follows: a. Functions performed: - Regarding the functions performed by each holder of the aforementioned govern- ing bodies, the policy aims to take into account the nature and activity effectively carried out, as well as the necessary graduation of the responsibilities that are committed to them. The members of the Supervisory Board, the Board of the General Meeting and the Staturory Auditor will not all occupy the same organiza- tional or functional position. Various criteria are applied, including level of responsibility, time commitment or the value of a particular service or institutional representation, with identification of all remuneration components applied individually, in case. b. The Company’s economic situation, its business strategy, long-term corporate interests, and its sustaina- bility. c. The size of society and the degree of functional complexity, in relative and individual terms, is one of the important aspects. d. No application of any variable remuneration components, nor any share-based remuneration component, nor any supplementary pension or early retirement schemes, nor any other; f) Application of criteria of proportionality and adequacy to the type and degree of responsibility in the exer- cise of the respective functions of the various members of these corporate bodies, having also taken into account, in a comparative, proportional and equitable sense, the conditions of employment and remuner- ation of the company’s employees when establishing this remuneration policy; g) The duration of the respective mandates is established in the respective electoral act of the GM of 29 May 2025 for the four-year period 2025-2028, and no agreements with the members of the Board of Directors, nor with the members of the Supervisory Board, with no periods of notice, nor any indemnity clauses or other clauses related to the termination of the respective mandates, nor are there any payments associat- ed with the termination of the respective mandates; 300