IBERSOL Annual Report and Consolidated Accounts 2017

ANNUAL REPORT 2017 Report on other legal and regulatory requirements Director’s report In compliance with paragraph 3 e) of article No. 451 of the Portuguese Company Law, it is our understanding that the Director’s report has been prepared in accordance with applicable requirements of the law and regulation, that the information included in the Directors’ report is consistent with the audited consolidated financial statements and, taking into account the knowledge and assessment about the Group, no material misstatements were identified. Non-financial information set forth in article N o . 508-G of the Portuguese Company Law In compliance with paragraph 6 of article No. 451 of the Portuguese Company Law, we hereby inform that the entity prepared a separate report of the Director’s report that includes the non-financial information set forth in article No. 508-G of the Portuguese Company Law, which was published together with the Director’s report. Corporate governance report In compliance with paragraph 4 of article No. 451 of the Portuguese Company Law, it is our understanding that the Corporate governance report includes the information required under article No. 245-A of the Portuguese Securities Market Code, that no material misstatements were identified in the information disclosed in this report and that it complies with paragraphs c), d), f), h), i) and m) of that article. Additional information required in article No. 10 of the Regulation (EU) 537/2014 In accordance with article No. 10 of Regulation (EU) 537/2014 of the European Parliament and of the Council, of April 16, 2014, and in addition to the key audit matters referred to above, we also provide the following information: a) We were first appointed auditors of Ibersol, S.G.P.S., S.A. in the Shareholders’ General Meeting of 13 April 2004 till end of the period 2001 to 2004, having remained in functions until the current period. Our last appointment was in the Shareholders’ General Meeting of 26 May 2017 for the year 2017. b) The management has confirmed to us it has no knowledge of any allegation of fraud or suspicions of fraud with material effect in the financial statements. We have maintained professional scepticism throughout the audit and determined overall responses to address the risk of material misstatement due to fraud in the consolidated financial statements. Based on the work performed, we have not identified any material misstatement in the consolidated financial statements due to fraud. Statutory Audit Report 31 December 2017 Ibersol, S.G.P.S., S.A. PwC 6 of 7 289