IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Typology Acquisition Date Due Date Amount as of 31/12/2024 Purchase of TB TB reimbursement Exchange rate effect Reclassification of impairment losses Amount as of 31/12/2025 Gross annual return non-readjustable 15/12/2022 15/03/2025 90 710 - -91 744 -11 997 13 031 - 19% non-readjustable 15/12/2022 05/04/2025 96 308 - -97 531 -12 753 13 976 - 17% non-readjustable 15/12/2022 11/03/2026 145 907 - - -19 215 -2 730 123 962 17% non-readjustable 06/10/2022 11/03/2026 240 538 - - -31 720 -4 500 204 319 19% Total TB Current - -189 275 -75 685 19 777 328 282 non-readjustable 19/08/2024 15/09/2031 173 815 - - -21 473 -3 252 149 090 19% non-readjustable 19/08/2024 15/02/2031 217 269 - - -26 842 -4 065 186 362 19% non-readjustable 19/08/2024 15/02/2031 217 269 - - -26 842 -4 065 186 362 19% indexed to USD 06/11/2024 15/02/2029 224 426 - - -27 726 -4 199 192 501 5% indexed to USD 06/11/2024 15/02/2029 224 426 - - -27 726 -4 199 192 501 5% Total TB Non-Current – – -130 609 -19 777 906 817 The indices used for Probability of Default and Loss Given Default of Angolan Treasury Bonds are in accordance with Moodys and S&P publications, the probability of default considered was 7.9% and the loss given default considered to be 59%. Treasury bond changes In 2025 and 2024 changes in treasury bonds are presented as follows: 464