IBERSOL Annual Report 2018

Consolidated Financial Statements - Joint controlled entities – UQ Consult With respect to the balances and transactions with related entities, the overall value of the balances and transactions of the Group with the joint controlled UQ Consult relates mainly to support services and management information systems, and was, respectively, 755.751 and 3.185.893 euros. - Administrators The company shareholder ATPS-S.G.P.S., S.A., which signed a service-rendering con- tract with the subsidiary Ibersol Restauração, SA, in the amount of 900.000 euros in the year 2018 (900.000 euros in 2017), provided services of administration and man- agement to the group. ATPS-S.G.P.S., S.A. under contract with Ibersol Restauração, S.A. has the obligation to ensure that its administrators, António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira, manage the group without incur in any additional charge. The company does not pay directly to its administrators any remuneration. 35. IMPAIRMENT Movements during the years 2018 and 2017, under the heading of asset impairment losses were as follows: December 2018 Starting balance Perimeter variation Cancellation Impairment assets disposals Impairment in the year Impairment reversion Closing balance Tangible fixed assets 10.909.271 - - -552.138 1.385.106 (1) -109.615 (1) 11.632.624 Goodwill - - - - 2.016.459 (1) - 2.016.459 Intangible assets 3.707.206 - - - 15.723 (1) - 3.722.929 Stocks 74.981 - - - - - 74.981 Other current assets 2.159.669 -28.899 141.347 - 843.800 (2) -184.787 3) 2.931.131 Other financial assets (current and non-current) - - - - 940.762 (4) - 940.762 16.851.128 -28.899 141.347 -552.138 5.201.850 -294.402 21.318.886 288