IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS The Group has contingent liabilities related to its business (relating to licensing, advertising fees, hygiene and food safety and employees), and Ibersol’s success rate in these processes is historically high. It is not estimated that these contingent liabilities will represent any relevant liabilities for Ibersol. The agreement for the sale of the Burger King operation includes indemnity clauses in the event of the verification of certain conditions attributable to the sold entities and on events prior to the sale date (30 November 2022). The Board of Directors does not expect any liability arising from these same commitment clauses, so no liabilities or contingent liabilities have been recognized in the consolidated statement of financial position. Additionally, in 2025, the Group has a discrepancy with the Regional Tax Authority of Madeira which has an associated contingency of 1.9 million euros, which confers the nature of a contingent liability. Commitments not included in the consolidated statement of financial position include bank guarantees given to third parties and contractual commitments for the acquisition of Property, plant and equipment assets. 10.3. Guarantees At 31 December 2025 and 2024, the liabilities not reflected in the balance sheet by the companies included in the consolidation are comprised mainly of bank guarantees provided on their behalf, as follows: dec/2025 dec/2024 Bank Guarantees 46 003 472 36 023 942 On 31 December 2025 the bank guarantees are detailed, by type of coverage, were as follows: Concessions and rents Other supply contracts Fiscal and legal proceedings Other Other legal claims 32 301 649 20 453 56 805 13 603 834 20 731 480