IBERSOL | Integrated Management Report | 2025

11. FINAL FORECASTS 11.1 The Board of Directors approved this Procedure, with a prior favorable and binding opinion from the Statutory Audit Committee. 11.2 Any changes to this Procedure must be approved by the Board of Directors with a prior favorable and binding opinion from the Statutory Audit Committee. 11.3 This Procedure will be disclosed in the Corporate Governance Annual Report and made public through any other legally permissible means. CORPORATE GOVERNANCE REPORT 358