IBERSOL Annual Report 2018

Consolidated Financial Statements Company Head Office % Shareholding dec/18 dec/17 Parent Company Ibersol SGPS, S.A. Porto parent mãe Subsidiary Companies Iberusa Hotelaria e Restauração, S.A. Porto 100% 100% Ibersol Restauração, S.A. Porto 100% 100% Ibersande Restauração, S.A. Porto 100% 100% Ibersol Madeira e Açores Restauração, S.A. Funchal 100% 100% Ibersol - Hotelaria e Turismo, S.A. Porto 100% 100% Iberking Restauração, S.A. Porto 100% 100% Iberaki Restauração, S.A. Porto 100% 100% Restmon Portugal, Lda Porto 61% 61% Vidisco, S.L. Vigo - Spain 100% 100% Inverpeninsular, S.L. Vigo - Spain 100% 100% (d) Ferro & Ferro, Lda. Porto - 100% Asurebi SGPS, S.A. Porto 100% 100% Charlotte Develops, SL Vigo - Spain 100% 100% Firmoven Restauração, S.A. Porto 100% 100% IBR - Sociedade Imobiliária, S.A. Porto 100% 100% Eggon SGPS, S.A. Porto 100% 100% Anatir SGPS, S.A. Porto 100% 100% Lurca, SA Madrid-Spain 100% 100% Sugestões e Opções-Actividades Turísticas, S.A Porto 100% 100% (f) Resboavista- Restauração Internacional, Lda Porto - 100% José Silva Carvalho Catering, S.A Porto 100% 100% (a) Iberusa Central de Compras para Restauração ACE Porto 100% 100% (b) Vidisco, Pasta Café Union Temporal de Empresas Vigo - Spain 100% 100% Maestro - Serviços de Gestão Hoteleira, S.A. Porto 100% 100% SEC - Eventos e Catering, S.A. Porto 100% 100% IBERSOL - Angola, S.A. Luanda - Angola 100% 100% HCI - Imobiliária, S.A. Luanda - Angola 100% 100% Ibergourmet Produtos Alimentares (ex- Gravos 2012, S.A.) Porto 100% 100% Lusinver Restauracion, S.A. Vigo - Spain 100% 100% The Eat Out Group S.L.U. Barcelona - Spain 100% 100% Pansfood, S.A.U. Barcelona - Spain 100% 100% Foodstation, S.L.U Barcelona - Spain 100% 100% (c) Dehesa de Santa Maria Franquicias, S.L. Barcelona - Spain 100% 50% (c) Cortsfood, S.L. Barcelona - Spain 50% - (e) Pansfood Italia, S.R.L. Barcelona - Spain - 100% Companies controlled jointly UQ Consult - Serviços de Apoio à Gestão, S.A. Porto 50% 50% (a) Company consortium agreement that acts as the Purchasing and Logistics Centre and provides the respective restaurants with raw materials and maintenance services. (b) Union Temporal de Empresas which was founded in 2005 and that during the year functioned as the Purchasing Centre in Spain by providing raw materials to the respective restaurants. ( c) Participation acquired to interests that do not control (50%), with constitution by splitt of the subsidiary Cortsfood. Although the parent company holds 50% of the voting rights, there is control of the subsidiary Cortsfood (note 16). (d) merge of the subsidiary Ferro & Ferrro into Iberusa Hotelaria e Restauração, S.A.. (e) Subsidiary settled in 2018. (f) merge of the subsidiary Resboavista into José Silva Carvalho Catering, S.A.. 242