IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 84. Reference to the existence and description, with indication of the amounts involved, of agreements between the company and the members of the board of directors and managers, within the meaning of article 29-C of the Portuguese Securities Code, providing for compensation in the event of resignation, unfair dismissal or termination of employment following a change of control of the company. There are no agreements between the company and directors or other managers that provide for compen- sation in the event of resignation, unfair dismissal or termination of the mandate or employment relationship as a result of a change of control of the company, applying the legal provisions applicable to the case, spe- cifically those of the Commercial Companies Code and, if applicable, the Labour Code. VI. Share-Allocations or Stock Option Plans 85. Identification of the plan and recipients. There are no share or stock option plans in force. 86. Plans functioning. The Company does not have any share-allocations or stock option plans. 87. Stock option plans for the company employees and staff There are no option rights attributed for the acquisition of shares benefiting the company’s employees and collaborators. 88. Control mechanisms in any system of employee participation in the capital. Not applicable. 307