IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report VI.2.4. In order to provide information or clarification to shareholders, the president or another member of the remuneration committee shall be present at the annual general meeting and at any other general meeting at which the agenda includes a matter related to the remuneration of the members of bodies and committees of the company, or if such presence has been requested by the shareholders. adopted 66 to 69 VI.2.5. Within the budget constraints of the company, the remuneration committee may freely decide to hire, on behalf of the company, consultancy services that are nec- essary or convenient for the performance of its duties. adopted 67 VI.2.6. The remuneration committee ensures that such services are provided independently. adopted 67 VI.2.7. The providers of said services are not hired by the company itself or by any com- pany controlled by or in group relationship with the company, for the provision of any other services related to the competencies of the remuneration committee, without the express authorisation of the committee. adopted 67 VI.2.8. In view of the alignment of interests between the company and the executive di- rectors, a part of their remuneration has a variable nature that reflects the sus- tained performance of the company and does not encourage excessive risk-taking. not adopted 69, 70 to 77 and Annex 1 to this Report v.d. explanation below at the end of this table 320