IBERSOL Annual Report and Consolidated Accounts 2017

ANNUAL REPORT 2017 Statutory Audit Report 31 December 2016 Ibersol, S.G.P.S., S.A. PwC 7 of 7 c) We confirm that our audit opinion is consistent with the additional report that was prepared by us and issued to the Group’s supervisory board as of 9 April 2018.à possibilidade de distorção material das demonstrações financeiras consolidadas devido a fraude. Em resultado do nosso trabalho não identificámos qualquer distorção material nas demonstrações financeiras consolidadas devido a fraude. d) We declare that we did not provide any prohibited non-audit services referred to in paragraph 8 of article No. 77 of the by-laws of the Institute of Statutory Auditors (“Estatutos da Ordem dos Revisores Oficiais de Contas”) and that we remain independent of the Group in conducting our audit. 9 April 2018 PricewaterhouseCoopers & Associados - Sociedade de Revisores Oficiais de Contas, Lda. represented by: Hermínio António Paulos Afonso, R.O.C. 291