IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 There are no significant balances of cash and cash equivalents unavailable for use by the Ibersol group. Of the total cash and cash equivalents as at 31 December 2025, 2,315,128 euros (3,132,008 euros in 2024) are deposited in Angola, with restrictions on their use outside the country, namely authorization from the BNA and access to the purchase of currency. 8.6. Financial assets and liabilities As at 31 December 2025 and 2024, financial assets and liabilities are detailed as follows: Book Value Valuation Method Financial Assets Category Year 2025 Year 2024 Other non-current assets loans and receivables 10 179 157 9 529 435 amortised cost Other current assets loans and receivables 1 235 099 1 630 669 amortised cost Non-current financial assets other assets 117 438 273 924 amortised cost Cash and cash equivalents loans and receivables 119 859 048 140 659 284 amortised cost Clients loans and receivables 8 915 003 10 620 875 amortised cost Other debtors loans and receivables 6 288 033 8 828 016 amortised cost 146 593 778 171 542 202 Book Value Valuation Method Financial Liabilities Category Year 2025 Year 2024 Financing obtained other liabilities 26 017 974 28 960 979 amortised cost Suppliers other liabilities 46 708 249 59 345 148 amortised cost Accrued expenses other liabilities 6 393 430 12 209 057 amortised cost Other creditors other liabilities 5 641 929 5 160 148 amortised cost 84 761 582 105 675 332 467