IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Analysis of recoverability In analyzing the recoverability of deferred tax assets, the Entity took into account the best estimates of the projections of future taxable profits against which tax losses, tax credits and deductible temporary differences can be used. These estimates reflect conservative scenarios, given the current context of greater uncertainty. No non-recoverable deferred tax assets were identified. 9. Commitments not included in the statement of financial Commitments assumed and not included in the statement of financial position include bank guarantees given to third parties and contractual commitments for the acquisition of Property, plant and equipment assets. 10. Transactions with related parties Accounting policies A related party is a person or entity that is related to the Group, including those that own or are subject to influence or control by the Company. Transactions with related parties in 2025 and 2024 are as follows: 541