IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5 Our procedures considered the OROC (Portuguese Institute of Statutory Auditors) technical application guide on ESEF reporting and included obtaining an understanding of the financial reporting process, including the presentation of the annual report in a valid XHTML format. In our opinion, the 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 Entity at the General Shareholders’ Meeting held on 14 May 2018 to complete the 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 appointed at the General Shareholders’ Meeting 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 financial statements due to fraud. As a result of our work, we have not identified any material misstatement of the financial statements due to fraud. • We confirm that the audit opinion we have issued is consistent with the additional report that we have prepared and delivered to the supervisory body of the Entity 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 Entity 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) 549