IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 91. Description of the procedures and criteria applicable to the supervisory body for the purposes of prior assessment of the business to be carried out between the Company and holders of qualifying holdings or entities that are in a relationship with them. All transactions carried out with related parties are communicated to the Supervisory Board, under the terms and along with the elements contained in articles 4. to 8. of the referred procedure (ANEXO A). The procedures applicable to the intervention of the Supervisory Board in the prior assessment of any eventual business tobecarriedout between theCompanyandholdersof qualifiedholdings followthe rulesof the respective Internal Procedure in matters of transactions with related parties and compliance with Recommendation II.5.1 of the IPCG/2023 Corporate Governance Code, followed in Appendix -A to this Governance Report the respective “ Internal Procedure in Matters of Transactions with Related Parties ”. II. Elements related to transactions 92. Indication of the location of the financial statements where information about business dealing with related parties is available, in accordance with IAS 24, or, alternatively, a reproduction of this informa- tion. Information on transactions with related parties is provided in the Annex to the individual financial state- ments and in the Annex to the consolidated financial statements (see Respective notes of the relevant Re- ports, namely Note 11 in the Consolidated Annex.). 309