IBERSOL | Integrated Management Report | 2025

Annex II BOARD OF DIRECTOR’S STATEMENT UPON THE REMUNERATION POLICY OF IBERSOL, SGPS S.A. 1. According to the competence established under article 11º of IBERSOL, SGPS S.A. (Ibersol) Articles of Associations, the Board of Directors has the responsibility to determine the general remuneration policy for the Company’s positions and, for all the administrative and technician staff. 2. For the sake of transparency and in compliance with the Recommendations on the governance of listed companies, the Board of Directors hereby submits this Report for the consideration of this General Meeting. This Report, covering the 2025 financial year, took into account the General Meeting’s assessment of the previous year’s remuneration report, which resulted in no need for material changes to the current model, and sets out the guidelines observed by the Board in determining the aforementioned remuneration, as follows: a) The policy adopted in setting the remuneration of IBERSOL Managers coincides with that defined for the majority of the Company’s employees, in an equitable way, in the sense of equivalence and proportional to the degree of responsibility and individual performance; b) The remuneration of these Directors of the Company essentially comprises a fixed remuneration and a potential variable remuneration, under the terms and conditions that are already expressed above in points 69 to 88 of the previous Governance Report, which are highlighted: CORPORATE GOVERNANCE REPORT 340