IBERSOL | Integrated Management Report | 2025

Annex A INTERNAL PROCEDURE REGARDING TRANSACTIONS WITH RELATED PARTIES 1. FRAMEWORK Ibersol, SGPS SA, a publicly listed company (“Company”) has approved and has in practice, since 2010, a specific procedure in relation to transactions with related parties, approved by the Board of Directors and the Statutory Audit Committee, which aim to materialize the objectives now pursued by Law 50/2020, which, as of August 26, made the conditions for the control and disclosure of these transactions mandatory, without prejudice to the au- tonomy of the tax law provisions on transfer pricing. The procedure instituted at Ibersol aims to ensure that transactions with related parties are carried out: 1) - within the scope of its current activity and under market conditions, in compliance with legal requirements, being disclosed in a transparent manner and, 2) - in order to guarantee the protection of minority shareholders, being transactions of which benefit all share- holders in a balanced and equitable manner. 2. PURPOSE AND SCOPE OF THIS PROCEDURE 2.1 The internal procedures applicable to Transactions with Related Parties are established, under the terms of the applicable legislation of Articles 249-A to 249-D of the Securities Code and Article 397 of the Commercial Companies Code, the IAS 24 relevant forecasts in this regard, and Chapter I.5 of the IPCG 2020 Corporate Governance Code. INTEGRATED MANAGEMENT REPORT 2025 349