IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 dec/2024 Increases Decreases dec/2025 Onerous contracts - - - - Compensation - - - - Others 455 505 12 204 -450 248 17 461 Other Provisions 455 505 12 204 -450 248 17 461 Provisions for other potential liabilities arising from litigation and claims were reduced by approximately €435,000 during the year, following a reassessment of the likelihood of their occurrence. 10.2. Contingent assets and liabilities Accounting policies Contingent liabilities are defined by the Company as (i) possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or (ii) present obligations that arise from past events but that are not recognized because it is unlikely that an outflow of resources embodying economic benefits will be required to settle the obligation or the amount of the obligation cannot be measured with sufficient reliability. Contingent liabilities are not recognized in the Company’s financial statements, being disclosed in the Notes to the Financial Statements, unless the possibility of an outflow of funds affecting future economic benefits is remote, in which case they are not even disclosed. Contingent assets are possible assets arising from past events and whose existence will only be confirmed by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company. Contingent assets are not recognized in the Company’s financial statements, but are disclosed in the Notes to the Financial Statements when future economic benefits are probable 479