IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT E. Related Party Transactions I. Control procedures and mechanisms 89. Mechanisms implemented by the Company for purposes of monitoring of transactions with related parties. Ibersol, SGPS, S.A. has approved and implemented an internal procedure concerning to transactions with related parties under the terms of Law no. 50/2020 which, as of 26 August 2020, established mandatory requirements for the control and disclosure of such transactions. This procedure sets out the criteria applicable for the purpose of prior assessment and necessary control of the business to be carried out between the company and holders of qualified participation or entities that are related to them under the terms of Article 29.º T and ff of the Portuguese Securities Code, having set as qualifying criterion a value of the transaction equal to or greater than two point five per cent of the consolidated net assets of Ibersol SGPS, SA. Each member of the Board of Directors is obliged, with regard to facts applicable to his or her conduct in particular and pursuant to the Internal Procedure on Transactions with Related Parties (cf. point 3.2. of this Procedure) - specifically to the following: a. Promote that Transactions with Related Parties and, when reasonable and insofar as they may exert influence, the Transactions of Affiliates, are duly documented and, when applicable, disclosed under the terms established in this Procedure; b. Keep the Board of Directors informed of any Transactions with Related Parties or Transactions of Affiliates that they are aware of. 90. Statement of the transactions that were subject to control in the reference year. There were no transactions with related parties subject to control. 308