IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.2.2. Other accounts receivable The balance of the caption other non-current accounts receivable is mainly composed of deposits and guarantees in Spain, resulting from lease contracts. Accounts receivable from other debtors are initially recognized at fair value and, in the case of medium and long-term debts, are subsequently measured at amortized cost, using the effective rate method, less impairment adjustment. The Group considers that this asset is not exposed to relevant credit risk, since in general these assets are directly associated with rent payment obligations. These guarantees may be executed by the beneficiaries in the event of contractual breach by Ibersol, such as in cases where the rent is not paid. The value of the guarantees and deposits related to the Airport lease agreements in Spain with AENA at 31 December 2025 total 7,704,444 euros (7,613,702 euros in 2024). 5.2.3. Other debtors On 31 December 2025 and 2024 the balance under Other debtors includes aggregators, other suppliers’ debts, debits to sup- pliers for the recovery of charges for marketing and rappel contributions, meal vouchers (delivered by customers), short-term guarantees and miscellaneous advances, as follows: dec/2025 dec/2024 Meal card/Aggregators 3 043 050 935 848 Deposits and guarantees 322 045 330 776 Marketing and rappel 155 544 847 243 Other debtors 2 039 923 4 894 742 Advances 70 836 79 009 Staff expenses 183 326 388 994 Suppliers balance 233 962 496 654 Credit sales 101 132 696 377 Continente card 138 214 158 371 Total 6 288 033 8 828 015 405