IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Recommendation / Content Degree of compliance Governance Report VIII.2.1. By means of regulation, the supervisory body defines, in accordance with the ap- plicable legal regime, the supervisory procedures to ensure the independence of the statutory auditor. adopted 37 and 38. VIII.2.2.(1) The supervisory body is the main interlocutor of the statutory auditor within the company and the first addressee of the respective reports, adopted 34, 37 and 38. VIII.2.2.(2) and is competent, namely, for proposing the respective remuneration and ensuring that adequate conditions for the provision of the services are in place within the company adopted 34, 37 and 38 and Annex 1 to this Report VIII.2.3. The supervisory body annually evaluates the work carried out by the statutory auditor, its independence and suitability for the exercise of its functions and shall propose to the competent body its dismissal or termination of the contract for the provision of its services whenever there is just cause to do so. adopted 37 and 38 and Annex 1 to this Report 325