IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.2.4. Accrued income Detail of the heading accrued income: dec/2025 dec/2024 Contracts with suppliers 2 118 509 3 231 871 Ascendi compensation 1 772 192 1 596 636 Continente card programme 384 839 369 364 Others 621 586 1 591 237 Total accrued income 4 897 126 6 789 109 Contracts with suppliers essentially refer to marketing and rappel contributions from raw material suppliers in line with the vol- ume of purchases, recognized as less expenses in the period to which they relate and according to their nature. Ascendi’s compensation, in accordance with the terms of the respective agreement, will be paid in two equal installments, the first settled in accordance with the terms of the respective agreement and the second paid cumulatively with those corresponding to the following two years every three years. 5.2.5. Expenses to be recognized Detail of expenses to be recognized: dec/2025 dec/2024 Rents and common area expenses 360 189 427 008 Discount value of guarantees 155 817 226 567 External supplies and services 397 419 476 626 Accrued insurance 958 196 1 099 925 Others 121 065 215 630 Total expenses to be recognised 1 992 686 2 445 755 Rents and common area expenses recognized in this item fall under the recognition exemptions set in IFRS 16. 407