IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Recommendation / Content Degree of compliance Governance Report V.2.(2) Idem for the number of members of the financial matters committee. Not applicable 15, 30, 31 to 33 VI.1.1.(1) The management body - or committee with relevant powers, composed of a ma- jority of non- executive members - evaluates its performance on an annual basis, taking into account the compliance with the strategic plan of the company and of the budget, the risk management, its internal functioning and the contribution of each member to that end, and the relationship between the bodies and commit- tees of the company. adopted 24 and 25 VI.1.1.(2) Idem for the performance of the executive committee / executive directors. adopted 24 and 25. VI.1.1.(3) Idem for the performance of the company committees. Not applicable 24 and 25. VI.2.1. The company constitutes a remuneration committee, whose composition shall en- sure its independence from the board of directors, whereby it may be the remuner- ation committee appointed pursuant to Article 399 of the Portuguese Companies Code. adopted 66 to 68 VI.2.2. The remuneration of the members of the management and supervisory bodies and of the company committees is established by the remuneration committee or by the general meeting, upon proposal of such committee. adopted 66 and 69 to 76 VI.2.3. The company discloses in the corporate governance report, or in the remuneration report, the termination of office of any member of a body or committee of the company, indicating the amount all costs related to the termination of office borne by the company, for any reason, during the financial year in question. adopted 15, 69, 70, 80, 84 319