IBERSOL | Integrated Management Report | 2025

vi. The entity that is a post-employment benefit plan for the benefit of the Company’s employees, or any entity that is a related party to the Company; vii. Entities controlled or co-controlled by any of the natural persons mentioned in point A. above. viii. Entities over which a person (or any close member of his family), who has Control or Joint Control of the Company, has a Significant Influence or is considered Key Management Personnel of that entity (or the parent company of that entity); ix. Entity, or any member of the group of which it is a part, that provides Key Management Personnel services to the Company or its holding company. CORPORATE GOVERNANCE REPORT 360