IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Recommendation / Content Degree of compliance Governance Report VI.2.9. A significant part of the variable component is partially deferred over time, for a period of no less than three years, and is linked to the confirmation of the sustaina- bility of performance, in terms defined in the remuneration policy of the company. Not applicable 69 and 70 to 77. VI.2.10. When the variable remuneration includes options or other instruments directly or indirectly subject to share value, the start of the exercise period is deferred for a period of no less than three years. Not applicable 69 and 70 to 77. VI.2.11. The remuneration of non-executive directors does not include any component whose value depends on the performance of the company or of its value. adopted 69 and 77 VI.3.1. The company promotes, in the terms it deems adequate, but in a manner suscep- tible of demonstration, that the proposals for the appointment of members of the corporate bodies are accompanied by grounds regarding the suitability of each of the candidates for the function to be performed. adopted 15 v.d. documentation published in this context at www. ibersol.pt with the election proposals that took place at the 2025 electoral GM and the Internal Policy for Selection and Evaluating the Adequacy of the Members of Management and Supervisory Bodies available in https://www. ibersol.pt/ en/investors/ society-and- governing-bodies/ governance/ 321