IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Interest earned essentially refers to interest on term deposits (1,996,737 euros) and interest on treasury bonds in Angola (140,305 euros). The detail of other financial income is presented as follows: 2025 2024 Deposits Update (Local Rentals in Spain) 272 879 - Other financial income 153 570 123 896 426 449 123 896 9. Current and Deferred Taxes 9.1. Current income tax Accounting policies Current income tax is calculated based on the taxable income of the companies included in the consolidation, in accordance with the tax rules in force in the location of the head office of each company included in the consolidation perimeter. In Portugal, the tax estimate (IRC) was calculated under the Special Regime for Taxation of Groups of Companies (RETGS). In Spain, current tax on subsidiaries based in Vigo, Madrid and Barcelona (except Cortsfood and Dehesa) was calculated under the special tax regime for economic groups. The remaining subsidiaries, headquartered in Luanda - Angola, calculate their current tax individually, in light of the regulations in force in the country of their registered office. Uncertain tax positions The amount of estimated assets and liabilities recorded associated with tax proceedings results from an assessment by the Group with reference to the date of the statement of financial position regarding potential differences of understanding with the Tax Administration. 470