IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Recommendation III.4 - In 2025, there were no express requests from shareholders regarding the possibil- ity of participating in the General Meeting via telematic or remote means. Although this specific modality is not provided for in the Company’s Articles of Association, the possibility of recommending its use is not restricted therein should reasons of force majeure justify it; all of the above without prejudice to the fact that such modality may be expressly considered in a possible future amendment to the Articles of Association. Notwithstanding, to date, given the size of the Company and the current concentration of its share capital structure, it is not considered that the immediate implementation of this form of participation in the General Meeting is necessary or justified upon a careful cost-benefit analysis, in view of the high costs associated with its implementation and the actual advantages that might arise therefrom for shareholder participation in the General Meeting Recommendation III.5 - – In the absence of express requests from shareholders up to the present date re- garding the method of exercising the right to vote electronically, and despite this method is not yet in con- crete foreseen in the company’s bylaws, the possibility of recommendation to its use isn´t in there limited or impeded if force majeure reasons, by example, justifies it, without prejudice of such modality may be consid- ered expressly in a potential future statutory review. Given that in previous General Meetings of Shareholders held in 2020 to 2025, the Company has already made available to its shareholders a reiterated practice, duly justified and secure, of being able to exercise their voting right in the form of postal voting by electronic mail - noting that this method was included in the respective Notices of Meeting and in the respective electronic voting forms published in connection therewith - should be consider that the appropriate means for exercis- ing the right to vote at a distance in complete security and guaranteeing of integrality and confidentiality of this method of electronic voting have been duly implemented by the Company. 327