IBERSOL | Integrated Management Report | 2025

6  identifying and assessing the risks of material misstatement associated with tagging consolidated financial statement information in XBRL format using iXBRL technology. This assessment was based on an understanding of the process implemented by the entity to label the information. In our opinion, the consolidated financial statements, included in the annual report, are presented, in all material respects, in accordance with the requirements established by the ESEF Regulation. On the additional matters provided in article 10 of the Regulation (EU) nr. 537/2014 Pursuant to article 10 of the Regulation (EU) nr. 537/2014 of the European Parliament and of the Council, of 16 April 2014, and in addition to the key audit matters mentioned above, we also report the following: • We were first appointed as auditors of the Group at the shareholders general assembly held on 14 May 2018 to complete mandate from 2017 to 2020. We were appointed at the General Shareholders’ Meeting held on 18 June 2021 for a second mandate from 2021 to 2024. We were reappointed as auditors of the Group in the shareholders general assembly held on 29 May 2025 for a third mandate from 2025 to 2027. • Management as confirmed to us that they are not aware of any fraud or suspicion of fraud having occurred that has a material effect on the financial statements. In planning and executing our audit in accordance with ISAs we maintained professional skepticism, and we designed audit procedures to respond to the possibility of material misstatement in the consolidated financial statements due to fraud. As a result of our work, we have not identified any material misstatement of the consolidated financial statements due to fraud. • We confirm that the audit opinion we issue is consistent with the additional report that we prepared and delivered to the supervisory body of the Group on 22 April 2026. • We declare that we have not provided any prohibited services as described in article 5 of the Regulation (EU) nr. 537/2014 of the European Parliament and of the Council, of 16 April 2014, and we have remained independent of the Group in conducting the audit. 24 April 2026 SIGNED ON THE ORIGINAL KPMG & Associados Sociedade de Revisores Oficiais de Contas, S.A. (no. 189 and registered at CMVM with the no. 20161489) represented by José Miguel Ribeiro da Silva Marques (ROC no. 1763 and registered at CMVM with the no. 20161605) INTEGRATED MANAGEMENT REPORT 2025 489