IBERSOL | Integrated Management Report | 2025

Notes dec/2025 dec/2024 Current receivables Other debtors 16 816 14 674 Other debtors - related parties 10 – 255 000 Personnel 50 2 705 Deferred 3 031 5 247 Total Current receivales 19 897 277 626 4.2. Accounts payable Accounting policies Recognition and derecognition Suppliers and other creditors Non-interest bearing debts to suppliers and third parties are measured at amortised cost so that they reflect their net present value. However, these amounts are not discounted as the effect of their financial updating is not considered material. In the periods ended 31 December 2025 and 2024, accounts payable were broken down as follows: Notes dec/2025 dec/2024 Current payables Suppliers 44 307 3 265 Accrued expenses 4.2.1. 72 699 81 421 Other creditors 2 424 2 317 State and other public entities 286 543 264 948 Total Current Payables 405 973 351 950 Individual Financial Statements 510