IBERSOL | Integrated Management Report | 2025

4.3.2. Interest on loans With regard to interest on shareholder loans, the balances under this heading are as follows: dec/2025 dec/2024 Ibersol Restauração 9 625 717 7 800 331 Iberpret 13 899 1 705 Restmon 336 473 336 473 Total 9 976 089 8 138 509 Accumulated impairment losses -336 473 -336 473 Total interest on loans 9 639 616 7 802 036 Accumulated impairment losses relate to the balance receivable from subsidiary Restmon. 5. Investments 5.1.Financial investments in subsidiaries In the periods ended 31 December 2025 and 2024, financial investments in subsidiaries are broken down as follows: Notes dec/2025 dec/2024 Financial investments 5.1.1 45 894 166 45 894 166 Capital contributions to subsidiaries 5.1.2. 63 573 283 63 073 283 Total Financial investments in subsidiaries 109 467 448 108 967 448 Individual Financial Statements 514