IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 71. Reference, if applicable, of the existence of a variable remuneration component and information about likely impact of performance appraisal in this component. There is no variable component of remuneration. 72. Deferring payment of the variable remuneration component, specifying the period of deferral. There is no variable component of remuneration. 73. Criteria on which the attribution of variable remuneration in shares is based, as well as on the main- tenance, by the executive directors, of these shares, about the possible conclusion of contracts related to these shares, namely hedging or risk transfer contracts, respective limit , and its relation to the value of the total remuneration It is not foreseen, nor has it been applied, any form of remuneration in which there is the attribution of shares or any other system of incentive in shares. 74. Criteria that underlie the allocation of variable remuneration in options and indication of the deferral period and the exercise price and the members of the Company. No remuneration involving the allocation of share options is envisaged or has been applied. 75. Main parameters and reasoning for any scheme of annual bonuses and any other noncash benefits. There is no system of annual awards or other non-cash benefits. 76. Main characteristics of complementary pension or early retirement schemes for the Directors and date on which they were approved at the general meeting, on an individual basis. There is no pension scheme, supplementary or otherwise, or early retirement scheme for members of the governing bodies, audit bodies or other senior managers. 301