IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Recommendation / Content Degree of compliance Governance Report II.4.2. The company adopts procedures to ensure that the conflicted member does not interfere in the decision-making process, without prejudice to the duty to provi- de information and clarification requested by the body, committee or respective members. adopted 18, 27, 29, 32, 49, 89 a 91 Annex A to this Report (in particular points 6 and 3.1B). II.5.1. The management body discloses, in the corporate governance report or by oth- er publicly available means, the internal procedure for verification of transactions with related parties. adopted 89 to 91 and Annex A to this Report III.1.(1) The company does not set an excessively large number of shares to be entitled to one vote, adopted 12 to 14. III.1.(2) and informs in the corporate governance report of its choice whenever each share does not carry one vote. Not applicable 12 to 14. III.2. The company that has issued special plural voting rights shares identifies, in its cor- porate governance report, the matters that, pursuant to the company´s Articles of Association, are excluded from the scope of plural voting. Not applicable 12 to 14. III.3. The company does not adopt mechanisms that hinder the passing of resolutions by its shareholders, specifically fixing a quorum for resolutions greater than that required by law. adopted 12 to 14. 315