IBERSOL | Integrated Management Report | 2025

2.2. Typology of transactions in this scope: * a) Transactions to be carried out between Ibersol, SGPS S.A. (“ Company ”) on one hand, and a Related Party of the Company ( Related Party ) on the other; * b) Transactions to be carried out between a Related Party of the Company and a Subsidiary 2 of the Company for an amount equal to or greater than 2.5% of the Consolidated Asset of the Company (“ Subsidiary Transac- tions ”). 2.3. Transactions carried out between a member of the Board of Directors (including members of the Executive Committee) and the Company or companies that are in a controlling or group relationship with the Company (“ Transactions with Directors ”) shall be considered as Relationships with Related Parties or Affiliate Transactions, as the case may be. 3. GENERAL PRINCIPLES 3.1. Corporate interest, balance, and equity A) Each member of the Board of Directors must ensure that Related Party Transactions comply with the following requirements: a) They are carried out considering the best interests of the Company in the scope of its current activity, and 1. The term “ Related Party ” has the meaning established in paragraph 9 of IAS 24 - according to Annex I which contains a list that summarizes the cri- teria here relevant for the identification of related parties. 2. “ Subsidiary ” means an entity over which the Company has a dominant influence under the terms of Article 21 of the Portuguese Securities Code. 3. “ Consolidated Company Assets ” means the value of the Company’s assets in accordance with the most recent audited consolidated accounts, as publicly disclosed. * the value of 2.5% applies in both cases. CORPORATE GOVERNANCE REPORT 350