IBERSOL Annual Report 2018

Consolidated Financial Statements The interest of financial assets and liabilities were as follows: Interest dec/2018 dec/2017 Accounts receivable - - Non-current financial assets - - Assets at amortised cost 4.054.505 4.733.959 4.054.505 4.733.959 The exchange rate differences of financial assets and liabilities were as follows: Exchange rate dec/2018 dec/2017 Accounts receivable - - Non-current financial assets - - Liabilities at amortised cost -72.399 -66.524 -72.399 -66.524 31. DIVIDENDS At the General Meeting of 14th May 2018, the company decided to pay a gross dividend of 0,10 euro per share (0,10 euro in 2017), representing a total value of 2.700.006 euro for outstanding shares (2.160.010 euro in 2017), settled on June 2018. 32. CONTINGENT ASSETS AND LIABILITIES The group has contingent liabilities regarding related to its business (as licensing, advertising fees, food hygiene and safety and employees, and the rate of success of these processes is historically high in Ibersol). No significant liabilities are expected to arise from the said contingent liabilities. 33. OTHER COMMITMENTS ASSUMED A. Bank guarantees On 31st December 2018, responsibilities not recorded by Ibersol’s subsidiaries are mainly made up of bank guarantees provided on their account, as follows: dec/2018 dec/2017 Bank guarantees 33.568.604 25.753.064 286