IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Perpetuity growth rate: Analysis year 2025 Perpetuity growth rate Impairment Variation in impairment - increase/(decrease) 1% less than the base 1 532 092 39 851 0.5% less than the base 1 503 347 11 107 base 2% more 1 492 241 0.5% more than the base 1 481 635 -10 605 1% more than the base 1 477 959 -14 282 Analysis year 2024 Perpetuity growth rate Impairment Variation in impairment - increase/(decrease) 1% less than the base 295 350 40 252 0.5% less than the base 268 765 13 668 base 2% more 255 098 0.5% more than the base 242 545 -12 553 1% more than the base 227 697 -27 401 The impairment determined in theCGUs identified abovewas allocated to the corresponding tangible and intangible assets. Although the CGUs include other assets (RoU), taking into account the materiality of the impairment and the lower weight of other assets in each CGU, the allocation of the impairment would not result in material differences in the presentation of financial statements. 434