IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS As shown in Notes 5.2. and 8.5 financial Assets (Customers and Other Debtors) and other financial assets (TO’s) show impairment losses., respectively. Gains and losses on financial assets and liabilities in 2025 and 2024 were as follows: dec/ 2025 dec/ 2024 Accounts receivable 204 121 49 205 Other financial assets - - 204 121 49 205 In 2025 and 2024, interest on financial liabilities at amortized cost amounts to 1,513,920 and 877,144 euros, respectively. 8.7. Financial activity result Accounting policies Financial charges associated with loans obtained (interest, premiums, ancillary costs and interest on finance leases) are recog- nized as an expense in the income statement for the period in which they are incurred, in accordance with the accruals principle. If they relate to qualifying assets, financial charges are duly capitalized as defined in the applicable IFRS. Financial expenses and losses in 2025 and 2024 are presented as follows: Financial expenses 2025 2024 Interest from lease liabilities (IFRS16) 15 511 516 14 805 610 Interest expenses with financing 1 513 920 877 144 Other financial expenses 749 857 1 063 665 17 775 293 16 746 419 Liability interest on leases (IFRS16) by geography, are presented as follows: 468