IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 9.2.2. Deferred tax liabilities The detail of deferred tax liabilities at 31 December 2025 and 2024, according to the jurisdiction and temporary differences that generated them, is as follows: dec/2025 Impostos diferidos passivos Portugal Angola TOTAL Homogenization of property, plant and equipment and intangible assets and Hyperinflationary Economies (IAS 29) 4 488 744 303 942 4 792 686 Deductible temporary differences (IFRS16) - -44 396 -44 396 Other temporary differences -1 548 610 -38 317 -1 586 927 2 940 134 221 228 3 161 362 dec/2024 Impostos diferidos passivos Portugal Angola TOTAL Homogenization of property, plant and equipment and intangible assets and Hyperinflationary Economies (IAS 29) 4 793 887 480 293 5 274 180 Deductible temporary differences (IFRS16) - -34 008 -34 008 Other temporary differences -1 113 456 -38 317 -1 151 773 3 680 431 407 968 4 088 399 Homogenization of tangible and intangible fixed assets Deferred taxes that correspond to the difference between the net value of tangible and intangible fixed assets considered in the individual financial statements of the subsidiaries and the net value they contribute in the consolidated. 477