IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 dec/ 2025 dec/ 2024 Bank deposits 633 360 462 159 Term deposits 33 500 000 56 500 000 Cash and cash equivalents on the cash flows statement 34 133 360 56 962 159 There are no significant balances of cash and cash equivalents unavailable for use by the Company. 7.4. Financial assets and liabilities On 31 December 2025 and 2024, financial assets and liabilities were as follows: Book Value Valuation Method Financial Assets Category Year 2025 Year 2024 Financial investments in subsidiaries loans and receivables 109 467 448 108 967 448 amortised cost Loans granted to subsidiaries loans and receivables 111 208 996 130 908 996 amortised cost Group subsidiaries accounts receivable loans and receivables 13 449 471 10 178 066 amortised cost Cash and cash equivalents loans and receivables 34 133 360 56 962 159 amortised cost Other debtors loans and receivables 16 866 272 379 amortised cost 268 276 143 307 289 048 533