IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation VI.2.8. - Although the Remuneration Policy for the Members of the Corporate Bodies, approved at the General Shareholders’ Meeting of 26 May 2022, already provides for the possibility of a var- iable component in the remuneration of executive Directors, and this provision remains in the Remuneration Policy approved at the General Shareholders’ Meeting of 29 May 2025, the policy that had previously and consistently been pursued – which has proved adequate to ensure high levels of performance by the mem- bers concerned, as well as to promote sustained growth of the Company – has been maintained, under which the executive members of the Board of Directors are remunerated by the shareholder company ATPS SGPS, SA, which has entered into a services agreement with the Group subsidiary, Ibersol Restauração, SA (see points 69, 70 and 77 above and Annex 1 to this Report), and, consequently, these members did not receive any other remuneration components, of any kind or nature, in 2025. Recommendation VI.3.3 .- The Company has not set up a nominations committee, as explained in points 15 and 27 above of this Report. Nevertheless, considering the size of the Company, the composition of its corporate bodies (Board of Directors, with 5 members, 2 executive and 3 non executive, Supervisory Board and Statutory Auditor, and Remuneration Committee) and the Company’s own organisational and functional structure, which is demonstrably adequate to its size, this has proved sufficient to ensure the implementation of effective selection procedures for the appointment of senior staff. These procedures, namely through the adoption of rigorous selection mechanisms that make it possible, efficiently, to identify and select candidates appropriately, have proved effective in ensuring the necessary qualification and efficiency in the exercise of their respective duties, as well as compliance with diversity principles. Proposals for the election of members of the corporate bodies are submitted by the shareholders, under the law and the Articles of Association, and the General Shareholders’ Meeting is responsible for the final decision on their composition. In addition, the Board of Directors ensures the assessment of candidates’ profiles, namely their experience, independence, availability to perform their duties and suitability for the Company’s needs, also verifying 330